Mr. Speaker, with regard to part (a), the Canada Border Services Agency, CBSA, assessment and revenue management, CARM, cutover period will extend from October 4, 2024, at 4 p.m. ET, to October 21, 2024, at 3 a.m. ET.
With regard to part (b), during this period, the submission of electronic accounting documents, B3s, must be held by trade chain partners until CARM functionality and the commercial accounting declaration, CAD, is available on October 21, 2024. However, paper accounting documents will continue to be accepted and processed at CBSA commercial offices. The ability to release commercial goods at the border and maintain border fluidity is not impacted during the CARM cutover period. The CBSA’s system to process commercial releases, known as the accelerated commercial release operations support system, ACROSS, is not impacted by cutover activities and remains available with the exception of a maintenance window that will extend from the evening of Saturday, October 5, 2024, to the morning of Sunday, October 6, 2024.
With regard to part (c), the CBSA has developed transition measures to ensure continued border fluidity and timely submission of accounting and payment of duties after CARM implementation on October 21, 2024. A full account and description of the CARM transitional measures can be found at https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn24-27-eng.html.
With regard to part (d), regulatory changes will come into force on October 21, 2024. These regulations will introduce a 180-day transition period following CARM implementation, from October 21, 2024, to April 19, 2025, to allow time for importers to obtain financial security. This will give importers and their service providers time to adapt to the new financial security model and avoid border disruptions.
With regard to part (e), the government is not projecting that any business will be subjected to financial harm during the transition period. During the cutover period and for a period of 90 calendar days following the October 21, 2024, implementation, the CBSA will not be issuing late accounting penalties, late payment penalties or late payment interest. The CBSA may adjust this to further mitigate the transition to CARM system if it is deemed necessary.