Step-by-step guide to importing commercial goods into Canada - Step 7: Make changes after accounting

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4. [Guide to importing commercial goods into Canada](/import/guide-eng.html) # Make changes after accounting for goods # Sections - [Who should use this guide](/import/guide-1-eng.html) - [Gather information about the goods you want to import](/import/guide-2-eng.html) - [Select the duties and taxes that apply](/import/guide-3-eng.html) - [Set up your business to import](/import/guide-4-eng.html) - [Ship and report goods](/import/guide-5-eng.html) - [Release, account and pay duties and taxes](/import/guide-6-eng.html) - [Make changes after accounting for goods](/import/guide-7-eng.html) - [Checklist](/import/guide-8-eng.html) - [Compliance matters](/import/guide-9-eng.html) Even after your goods are released and accounted for, you may need to update the information you or your customs broker provided to the CBSA. The commercial accounting declaration (CAD) serves as the official record of the goods accounting declaration. Any approved changes will create updated versions of the declaration. ## On this page - [Changes to the accounting information](#s01) - [Corrections](#s01_1) - [Adjustments](#s01_2) - [Keep all import records for six years](#s02) - [CBSA verifications and adjustments](#s03) - [Adjustment statements](#s03_1) - [Disputing a CBSA decision](#s03_2) ## Changes to the accounting information Under section 32.2 of the Customs Act, importers are legally required to correct declarations within 90 days if they have “reason to believe” a previous declaration of origin, tariff classification or value for duty was incorrect. In the CARM system, these changes are categorized as either corrections or adjustments based on when they are submitted. ### Corrections Corrections apply to commercial accounting declarations (CAD) that have not yet reached the payment due date. They can be submitted using the CARM Client Portal, electronic data interchange (EDI) or Application Programming Interface (API). As payment has not yet been finalized, corrections do not result in interest or penalties. Type C CADs cannot be corrected because payment is required immediately when the goods are released and accounted for. ### Adjustments An adjustment is required after the payment due date has passed. In most cases, you have up to four years to submit an adjustment to a CAD. You or your customs broker can submit an adjustment request through the CARM Client Portal, EDI or API. If you discover an error, it must generally be corrected or adjusted within 90 days to remain compliant and avoid potential penalties. #### Adjustments resulting in additional duties and taxes owed to the CBSA If an adjustment results in additional duties or taxes owing, you must pay the amount owed plus any applicable interest. You may also receive AMPS penalties if the adjustment was not submitted within 90 days of discovering the error that resulted in additional duties and taxes owing. #### Adjustments resulting in refund of duties or taxes If a change in the accounting information results in a refund of duties or taxes already paid, you or your customs broker can apply for a refund. In most cases, refund requests can be submitted up to four years from the date the goods were accounted for. If an adjustment reduces the amount of duties owed, a credit will be applied to your CARM Client Portal account. #### More information - [CARM Client Portal user guides](https://ccp-pcc.cbsa-asfc.cloud-nuage.canada.ca/en/onboarding-documentation): Request an adjustment of a Commercial Accounting Declaration - [Administrative Monetary Penalty System: Master Penalty Document](https://www.cbsa-asfc.gc.ca/trade-commerce/amps/mpd-dmi-eng.html) - [Memorandum D6-2-3: Refund of Duties](https://www.cbsa-asfc.gc.ca/publications/dm-md/d6/d6-2-3-eng.html) - [Memorandum D11-6-6: Reason to Believe and Corrections to the Declaration of Origin, Tariff Classification or Value for Duty](https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-6-eng.html#il) - [Memorandum D17-2-1: Adjusting Commercial Accounting Declarations](https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html) ## Keep all import records for six years You must keep all records related to your imported goods for six years, either electronically or in paper format. This includes: - quantities received - price paid - country of origin - vendor information - product information - any other related records or information Corrections and adjustments in the CLVS program follow a different process. ### More Information - [Memorandum D17-2-1: Adjusting Commercial Accounting Declarations](https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html) (paragraphs 56 to 59) - [Memorandum D17-1-21: Maintenance of Records in Canada by Importers](https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-21-eng.html) ## CBSA verifications and adjustments The CBSA may verify and adjust the following commercial import information for up to four years after you have imported your goods: - country of origin - value for duty - tariff classification Any change made by the CBSA to this information is known as a re-determination. Re-determinations may happen before or after you submit your own adjustments to the accounting information. For goods subject to the [Special Import Measures Act (SIMA)](https://laws-lois.justice.gc.ca/eng/acts/s-15/), the CBSA may make a re-determination within **two years** of the original decision. To request an adjustment or appeal, refer to [CARM Client Portal user guides](https://ccp-pcc.cbsa-asfc.cloud-nuage.canada.ca/en/onboarding-documentation): Request an adjustment or appeal (re–determination) of SIMA duties. ### Adjustment statements If the CBSA adjusts your accounting document, you will receive a statement of adjustment in the CARM Client Portal explaining the change. You will then have 30 days to pay any duties, taxes and interest owing. The CBSA may also notify you of any refunds owed to you and adjustments that do not change the duty amount. ### Disputing a CBSA decision As the importer, you (or your representative) have the right to request an impartial review of most decisions related to tariff classification, country of origin or value for duty of imported goods. You must submit your request within 90 days of the original decision date. #### More information - [Memorandum D11-6-7: Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency](https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-7-eng.html) - [Memorandum D11-6-3: Administrative Policy Respecting Re-determinations or Further Re-determinations Made Pursuant to Paragraph 61(1) of the Customs Act](https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-3-eng.html) - [Memorandum D14-1-3: Re-determinations and Appeals Under the Special Import Measures Act](https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-3-eng.html) Now that you have the information needed to import goods into Canada, you can move forward with more confidence. The following [checklist](/import/guide-8-eng.html) can help you make sure you meet all import requirements, have the necessary documentation, and understand your compliance obligations. This will make the process of importing your goods as smooth as possible. ### Document navigation - [<span class="wb-inv">Next: </span>Checklist](/import/guide-8-eng.html) ## Page details - Date modified: 2026-09-17 ## About this site ### Canada Border Services Agency - [Contact us](/contact/menu-eng.html) - [Publications and forms](/publications/menu-eng.html) - [CBSA Glossary](/sme-pme/glossary-glossaire-eng.html) ### Government of Canada - [All contacts](https://www.canada.ca/en/contact.html) - [Departments and agencies](https://www.canada.ca/en/government/dept.html) - [About government](https://www.canada.ca/en/government/system.html) #### <span class="wb-inv">Themes and topics</span> - [Jobs](https://www.canada.ca/en/services/jobs.html) - [Immigration and citizenship](https://www.canada.ca/en/services/immigration-citizenship.html) - [Travel and tourism](https://travel.gc.ca/) - [Business](https://www.canada.ca/en/services/business.html) - [Benefits](https://www.canada.ca/en/services/benefits.html) - [Health](https://www.canada.ca/en/services/health.html) - [Taxes](https://www.canada.ca/en/services/taxes.html) - [Environment and natural resources](https://www.canada.ca/en/services/environment.html) - [National security and defence](https://www.canada.ca/en/services/defence.html) - [Culture, history and sport](https://www.canada.ca/en/services/culture.html) - [Policing, justice and emergencies](https://www.canada.ca/en/services/policing.html) - [Transport and infrastructure](https://www.canada.ca/en/services/transport.html) - [Canada and the world](https://www.international.gc.ca/world-monde/index.aspx?lang=eng) - [Money and finances](https://www.canada.ca/en/services/finance.html) - [Science and innovation](https://www.canada.ca/en/services/science.html) - [Indigenous Peoples](https://www.canada.ca/en/services/indigenous-peoples.html) - [Veterans and military](https://www.canada.ca/en/services/veterans-military.html) - [Youth](https://www.canada.ca/en/services/youth.html) - [Manage life events](https://www.canada.ca/en/services/life-events.html) ### Government of Canada Corporate - [Social media](https://www.canada.ca/en/social.html) - [Mobile applications](https://www.canada.ca/en/mobile.html) - [About Canada.ca](https://www.canada.ca/en/government/about.html) - [Terms and conditions](/help-aide/in-ai-eng.html) - [Privacy](https://www.canada.ca/en/transparency/privacy.html)