
CARM | Glossary of Terms and Acronyms
Accounts Receivable Ledger (ARL) – the official system of commercial accounting and payment used by CBSA. The ARL was introduced in 2016 as the first step in the CARM transition and will be replaced in 2022. Advance Ruling – a ruling issued by CBSA on the tariff classification of specific commodities. B2 and B3 –…
Read More