When and how to change a customs entry after import

You can change a customs entry by submitting a correction or adjustment to your Commercial Accounting Declaration (CAD) through the CARM Client Portal (CCP).

Sometimes you will need to change a customs entry after import, even when your shipment has cleared and everything looks fine.

A detail may change, or a mistake may appear. In either case, if you have reason to believe your declaration is incorrect, you must act fast.

In this article, we explain when you must change a customs entry, how to submit a correction or adjustment through CARM, and what happens after you do.

When you must change a customs entry

Under the Customs Act, you must make a correction within 90 days after you have “reason to believe” that your declaration for tariff classification, origin, or value for duty is incorrect.

The 90 days begin when you receive or identify the information that gives you that reason to believe, not from the import date.

“Reason to believe” can include receiving a CBSA verification letter, an advance ruling affecting your product, a supplier sending updated information, or an internal review finding an error.

If you do not make the required correction within the 90-day timeframe, you could face penalties under the Administrative Monetary Penalties System (AMPS).

Not every issue leads to penalties. If you overpaid duties or taxes, you may be able to request a refund, and, in most cases, refund claims must be filed within four years.

How to make a change in CARM

For commercial imports, post-release changes to customs entries are handled in the CARM Client Portal (CCP) through your Commercial Accounting Declaration (CAD).

The type of change differs depending on when it is submitted.

If you make a change before the payment due date for that billing period, you submit a correction. If the payment due date has passed, you submit an adjustment.

Whether you are submitting a correction or an adjustment, you will generally need to provide:

• Transaction and line details: Select the CAD, then the relevant invoice and commodity line you want to change.
• The updated declaration details: Enter the revised values for the fields you’re changing.
• Reason codes: Provide the reason code to explain why you’re making the change.
• Supporting documentation (if required): Upload documents to support the change.

For an adjustment that results in a refund, supporting documents must be uploaded by 11:59:59 PM EST the same day the adjustment is submitted, or the request may be rejected.

If the same issue affects multiple CADs, you may be able to submit a mass adjustment, but only if the issue and correction are consistent across transactions.

What happens next?

In many cases, corrections are processed without CBSA intervention. The change creates a new version of your CAD, and any resulting balance is reflected in your CARM account and statements, including your Statement of Account (SOA).

However, when you submit an adjustment, it is validated by the system and may be reviewed by a CBSA officer before an outcome is issued. Adjustments can also be initiated by the CBSA during a review or verification.

A Statement of Adjustment (SoAdj) is then generated to notify you of the CBSA’s decision, including whether the adjustment results in a refund, a non-revenue change, or a request for payment.

If you disagree with the CBSA’s decision, you may request a formal re-determination within 90 days after notice of the decision is given.

And, if the matter remains unresolved, you may have the right to appeal to the Canadian International Trade Tribunal (CITT).

Remember to keep your import records for at least six years from the date of importation, as the CBSA may review past entries during a compliance verification.

How we can help

At Cole International, we offer trade consulting and customs brokerage services to help Canadian businesses change their customs entries while staying compliant.

Reach out to one of our trade professionals to determine whether you need to correct or adjust a CAD and ensure submissions are accurate and on time.

Customs Brokerage. It's what we do.