CBSA Announces Changes to Mass Adjustment Submissions Under CARM
The update standardizes mass adjustment submissions in the CCP, including a mandatory BSF987 form and required reason code orders when multiple issues apply.
The Canada Border Services Agency (CBSA) has announced new requirements for mass adjustment submissions, effective February 2, 2026.
These requirements apply to mass adjustments submitted to Commercial Accounting Declarations (CADs) and include a mandatory form to be uploaded to the CARM Client Portal (CCP), as well as specific reason code orders.
While mass adjustments may also be submitted for corrections, corrections and adjustments cannot be included in the same request
Under the updated process, Form BSF987 (Mass Adjustment Request Form) must be completed and uploaded to the mass adjustment case in the CCP.
Cases that do not meet the new mass adjustment requirements, including the BSF987 upload, will be rejected.
Mass adjustments may be submitted for up to three reason codes, and the changes must apply to all lines. Otherwise, the CBSA will reject the mass adjustment case, and time limits will not be protected.
For issues involving SIMA, a request for re-determination must be submitted through the CCP.
To avoid the underpayment or overpayment of interest, the CBSA has established mandatory reason code orders when multiple legislative issues are involved.
For adjustments resulting in refunds, the trade program code and reason code supporting the refund request must be entered in the commodity reason code 1 field.
For adjustments resulting in amounts owing to the CBSA or those that are revenue neutral, the trade program code and reason code supporting the amount owed or non-revenue change must be entered in the commodity reason code 1 field.
For the list of reason codes and their descriptions, please refer to Appendix A of Memorandum D-17-2-1.
Non-compliance with the new mass adjustment requirements will result in the case being rejected.
If this happens, the case status will be set to "Rejected," and any selected CADs for review will be individually rejected.
A Statement of Adjustment will not be produced for these declarations, but the reason for rejection will be communicated via an ad-hoc notification in the CCP.
Declarations not referred for review and already processed in CARM will not be affected by the rejection decision.
At Cole International, we offer customs brokerage and trade consulting services to help Canadian businesses streamline their importing processes and navigate CARM requirements.
Reach out to one of our trade professionals to discuss how we can help you submit accurate mass adjustment submissions and reduce the risk of rejected cases.