GCRA :Évaluation et gestion des revenus de l’ASFC

The CBSA Assessment and Revenue Management (CARM) initiative is a major change to how duties and taxes are collected for goods imported into Canada. As part of CARM Release 3, launched on October 21, 2024, several critical changes have occured for importers and customs brokers.

Mises à jour de la mise en œuvre de GCRA

Restez informé des derniers changements, correctifs et défis du système de gestion des cotisations et des recettes (GCRA) de l’ASFC.

CBSA's shift in customs compliance to a more digital and importer-focused system has created new issues that can impact duties, taxes, and financial statements. We’re here to provide regular, transparent updates, empowering your team to stay ahead of changes and confidently navigate the evolving CARM landscape.

Ce que vous obtiendrez :

• Informations actuelles : Ces mises à jour mettent en évidence les problèmes actuels et leurs résolutions.
• Alertes proactives : Restez au courant des informations essentielles sur les codes SH, les droits de douane, les accises et la TPS.
• Des pas clairs vers l’avant : Des conseils faciles à suivre vous aident à gérer efficacement les nouvelles exigences de la GCRA.

By staying informed, you’ll protect your bottom line and ensure compliance without unexpected disruptions. Explore Canadian Society of Customs Broker's (CSCB's) latest updates and secure your importing success with transparency and confidence.

Inscription sur le portail client GCRA (PCG)

All commercial goods importers must register on the CARM Client Portal (CCP). This portal has centralized tasks such as receiving CBSA communications, managing payments, viewing account information, and delegating authority to customs brokers. Importers need to familiarize themselves with the portal and delegate authority to their brokers, allowing them to continue handling customs releases and accounting tasks on behalf of the importer.

Rôles et responsabilités - Importateur vs courtier en douane

While brokers can still help manage customs entries, importers now have a more significant role in financial security and account management. Importers will no longer be able to rely on their broker’s financial security and must post their own surety bond or cash deposit to participate in the Release Prior to Payment (RPP) program. Importers are now responsible for payments to CBSA for their import account balances.

Sécurité financière

By April 2025, importers must post financial security in the form of a surety bond or cash deposit through the CCP. Bond security amounts are calculated to cover 50% of the highest monthly amounts payable to the CBSA. Cash deposits are calculated to cover 100% of the highest monthly amount payable to the CBSA. There is a 180-day transition period to meet this requirement starting from October 2024.

Déclaration de comptabilité commerciale (DCC)

The CAD has replaced the B3 customs coding form and B2 adjustment form, modernizing the way importers submit accounting information. All declarations must be processed using CAD format, with an initial CAD representing the declaration and additional versions of the CAD showing changes to it.

Pour vous préparer, assurez-vous que votre entreprise est enregistrée auprès du PCG, déléguez les rôles à votre courtier en douane, confirmez votre mode de paiement, et obtenez les garanties financières nécessaires avant la fin de la période de transition.

Pour des conseils plus détaillés, vous pouvez visiter le site Web officiel de l’ASFC sur la GCRA.

Click here for CBSA's latest CARM Updates.