This contingency plan is a short-term measure designed to ensure the movement of essential goods while maintaining CBSA’s RPP compliance framework under CARM.
On May 30, 2025, the Canada Border Services Agency (CBSA) released Customs Notice 25-23, which outlines a new RPP contingency plan for the release of time-sensitive and perishable goods.
The measure comes in response to the end of the Release Prior to Payment (RPP) transition period under the CBSA Assessment and Revenue Management (CARM) system.
It is designed to prevent supply chain disruptions for importers who have not yet enrolled in the RPP program or posted the required financial security.
This contingency measure should be treated as a temporary safety net and is intended strictly for exceptional cases—not a substitute for proper RPP participation.
CBSA has clearly noted that brokers must not use their own broker/importer BN15 to expedite release for non-RPP-enrolled importers.
Additionally, any attempt to change the BN15 used at the time of release to a non-RPP BN15—via a Form A48 RMD correction submitted to a CBSA commercial office—will be rejected.
Post-release BN15 changes to a non-RPP account must follow the procedures outlined in Memorandum D17-2-3 (Business Number Changes and Commercial Accounting Declaration Withdraw Request).
The only standard release option available to non-RPP importers is to submit a Customs Accounting Declaration (CAD) C-type and pay all applicable duties and taxes at the time of release.
CBSA has not announced an end date for this plan.
May 20, 2025, marked the formal end of the transition period and full enforcement of RPP requirements under CARM.
Now, importers who have not enrolled in RPP or posted valid financial security are no longer permitted to use interim accounting release service options, including:
Importers must be properly enrolled and financially secured to access these release options.
To avoid compromising critical supply chains, the CBSA has implemented a temporary RPP contingency plan, effective immediately.
This plan allows licensed customs brokers to facilitate the release of qualifying goods for importers who have not yet enrolled in the RPP program or posted financial security.
The exception is limited to goods that are time-sensitive and/or perishable. These are defined as “goods that lose their value or principal utility if not used within an imminent time frame and/or goods which are subject to rapid decay and spoilage.”
Examples of such goods are:
Licensed customs brokers may temporarily release eligible time-sensitive or perishable goods on behalf of non-RPP importers by creating a new importer RM extension under their existing BN9 account in the CARM Client Portal (CCP).
This temporary RM account:
To ensure compliance, final accounting (CAD Type AB) must be completed using the importer’s actual BN15.
It is important to note that brokers must not use their existing import BN15 to obtain release for other scenarios, such as first-time or one-time importers, non-commercial (casual) goods, etc., for the purposes of this contingency plan.
When transmitting the IID release, brokers must include:
This information is required in case CBSA needs to follow up directly with the importer. Failure to include this data will result in IID rejection.
It is important to note the following:
If you import time-sensitive or perishable goods into Canada and have not enrolled in the RPP program under CARM, we recommend you take the following steps:
Moving forward, we advise that you complete RPP enrollment as soon as possible to avoid depending on this limited workaround.
Once you’re enrolled and secured, your broker will need to close the contingency RM account.
At Cole International, we provide customs and compliance consulting and customs brokerage services to help you navigate changing regulations and streamline importing goods into Canada.
Please get in touch with one of our trade professionals to discuss how to leverage this RPP contingency plan and how we can expedite the release of your goods by enrolling on your behalf.