## Company Profile PWS Logistics Montreal, Inc. — customs brokerage arm affiliated with Priority Worldwide (Priority World Freight). Based in Montreal, the office provides customs brokerage and import clearance services for commercial shippers and e‑commerce/parcel flows into Canada. Typical services likely include entry filing, tariff classification support, duty/tax payment handling, importer-of-record services, and coordination with freight forwarders and couriers. Operating as a Canadian brokerage within a global network, PWS Montreal serves importers across retail, manufactured goods, and food/agri segments that move through Montreal and other Canadian gateways. ## Pain Points 1) CARM-driven importer-liability & security: PWS’s importer clients (especially SMEs and marketplace sellers) must register in CARM, post ASEC/CSA-linked security, and update filing flows as CBSA tightens use of broker BNs — creating administrative burden and client fear of direct liability. 2) Origin & tariff-classification audit risk: CBSA’s 2026 audit focus on origin, HS classification and valuation increases retroactive duty/penalty risk for importers who lack supplier proof-of-origin or defensible classification documentation. 3) E‑commerce low‑value stream scaling: CBSA’s LVS inspection system and analytics raise the chance of parcel-level inspections and episodic clearance delays; PWS must handle many small, high‑frequency entries that are costly to review manually and expose clients to fines and delays. ## Intel Summary === MULTI-DIMENSION RESEARCH === === 1. [MARKET EVENTS] – CBSA REGULATORY / SYSTEM CHANGES AFFECTING 2026 IMPORTS & E‑COMMERCE === **CARM as system of record and importer liability** - As of **October 21, 2024**, CBSA Assessment and Revenue Management (CARM) became the **official system of record** for assessing and collecting duties and taxes on commercial imports.([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/services/carm-gcra/schedule-calendrier-eng.html?utm_source=openai)) - CARM centralizes import accounting, corrections, and adjustments via the **CARM Client Portal or EDI/API**, making electronic interaction mandatory in practice for most commercial importers from 2024 onward.([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/services/carm-gcra/schedule-calendrier-eng.html?utm_source=openai)) - Under the importer‑liability model, CBSA can draw directly on **importer-posted security**; importers can no longer rely on brokers’ security in the same way, pushing many SMEs to secure new financial guarantees.([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/transparency-transparence/pd-dp/bbp-rpp/ciit/2024-03-19/menu-eng.html?utm_source=openai)) **Transition away from customs broker BN and 2026 transition measures** - Following CARM go‑live, CBSA allowed a **12‑month grace period** where a customs broker’s BN15 could still be used as importer of record in specific scenarios. This period is now feeding into policy changes planned for 2026; CBSA has completed consultations on how broker BNs may be used going forward.([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/agency-agence/consult/consultations/2026-1-report-rapport-eng.html?utm_source=openai)) **E‑commerce and low‑value shipment (LVS) enforcement** - CBSA’s **2026–27 Departmental Plan** highlights exponential growth in e‑commerce import volumes and continued rollout of the **E‑commerce Low‑Value Inspection System** to enhance risk‑based targeting in the **courier low‑value shipment stream** (LVS). The system uses automation and analytics to intercept contraband and non‑compliant shipments while keeping high‑volume traffic moving.([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/agency-agence/reports-rapports/rpp/2026-2027/full-plan-plan-complet-eng.html?utm_source=openai)) - CBSA confirms that **LVS benefits (simplified reporting and release)** apply regardless of origin/country of export and are applied consistently across commercial programs and modes since CUSMA implementation. For shipments **≤ CAD 3,300**, simplified documentation and reporting rules continue to apply, relevant to cross‑border e‑commerce.([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/services/cusma-aceum/overview-survol-eng.html?utm_source=openai)) **CARM-linked program updates (Customs Self-Assessment, compliance)** - Memorandum **D23‑3‑1**, updated **January 8, 2026**, revises the **Customs Self‑Assessment (CSA) Program** for importers under CARM: - Removes the prior “summary drawback” language in line with CARM functionality. - Introduces the **Account Security Number (ASEC)** (5‑digit identifier) for importers or customs brokers that post security.([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-3-1-eng.html?utm_source=openai)) - A January **2026** KPMG note on CBSA audit priorities stresses that CBSA is actively using CARM data analytics to focus audits on **origin, tariff classification, valuation and specific trade‑remedy/tariff orders**, raising the risk that historical non‑compliance will be discovered and assessed retroactively.([assets.kpmg.com](https://assets.kpmg.com/content/dam/kpmg/ca/pdf/tnf/2026/01/ca-importers-assess-risk-with-cbsas-audit-list.pdf?utm_source=openai)) **Rules of origin, proof of origin and CUSMA in a CARM environment** - CBSA’s updated guidance on **origin of goods** (revised within the last few months) confirms that to claim preferential treatment under free trade agreements, **importers must hold valid proof of origin at the time of importation**; if later audits find deficiencies, importers may need to correct declarations and pay additional duties/interest.([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/import/origin-origine-eng.html?utm_source=openai)) - Under **CUSMA**, for commercial goods with value for duty **≤ CAD 3,300**, simplified proof‑of‑origin approaches apply, but the importer remains responsible for maintaining evidence and for any post‑release corrections under CBSA’s “reason to believe” standard (D11‑6‑6).([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/import/origin-origine-eng.html?utm_source=openai)) **2026–27 CBSA enforcement posture** - The **2026–27 Departmental Plan** positions CARM, the e‑commerce LVS inspection system, and strengthened trade programs (Partners in Protection, CSA) as core tools to **“keep pace with the continual rise in e‑commerce imports”** and target non‑compliance. It explicitly references using CARM as a **rule‑based automated decision system** that flags potentially non‑compliant transactions and calculates duties/taxes based on goods’ characteristics.([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/agency-agence/reports-rapports/rpp/2026-2027/full-plan-plan-complet-eng.html?utm_source=openai)) **Implications for cross‑border e‑commerce into Canada in 2026** - Operationally, from 2026 onward, importers and platforms moving cross‑border parcels into Canada face: - Mandatory CARM registration and security posting where they are importer of record. - **Higher audit risk on LVS flows**, especially tariff classification and origin claims. - Progressive tightening on use of customs brokers’ BNs, pushing e‑commerce platforms and 3PLs to adjust importer‑of‑record structures.([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/agency-agence/consult/consultations/2026-1-report-rapport-eng.html?utm_source=openai)) === 2. [TIMING SIGNALS] – 2026 CANADA–US TRADE & SUPPLY‑CHAIN / PORT DISRUPTION CONTEXT === **Macro Canada–US trade environment (2025–26)** - Recent analyses of Canada–US trade relations highlight elevated policy and geopolitical uncertainty: - A **March 2025** US executive order imposed a **25% tariff on nearly all Canadian‑origin goods (10% on some energy products)**, adding downside risk for bilateral trade volumes and supply‑chain planning across sectors.([blg.com](https://www.blg.com/Blg/api/file/WordToPDF?ItemID=%7B3784D642-09F8-4AF1-9347-77E09B8CD6C6%7D&utm_source=openai)) - Despite these frictions, most trade in goods still moves under CUSMA preferences, but observers flag **“significant shifts”** in bilateral trade policy and integration outlook, especially in energy, automotive, and agriculture.([en.wikipedia.org](https://en.wikipedia.org/wiki/Canada%E2%80%93United_States_trade_relations?utm_source=openai)) **Global maritime and port network role of Canada** - A **May 2026 Bank of Canada piece** on global maritime trade notes that Canada and the US were among the few countries that saw **lower total deadweight tonnage received in 2023 vs 2016**, indicating some **relative loss of centrality in global shipping networks**. This can make Canadian trade flows more sensitive to disruptions at distant hubs and feeder connections.([bankofcanada.ca](https://www.bankofcanada.ca/2026/05/sparks-at-bank-article-2026-12/?utm_source=openai)) **Vancouver and West Coast supply‑chain resilience signals** - Historical context: the **2021 Pacific Northwest floods** disrupted rail/highway links from the Port of Vancouver, affecting shipments of grains (roughly **75% of Canada’s grain exports** move through Vancouver) plus coal, potash and fertilizer; this experience catalyzed investment in resilience and redundancy.([en.wikipedia.org](https://en.wikipedia.org/wiki/2021_Pacific_Northwest_floods?utm_source=openai)) - Recent port‑resilience literature (2025 systematic review of maritime port supply‑chain resilience) underscores that major gateway ports like Vancouver remain highly exposed to **compound climate events, labour actions, cybersecurity incidents, and geopolitical shocks**; such events can create non‑linear congestion and long recovery times.([arxiv.org](https://arxiv.org/abs/2510.09844?utm_source=openai)) **2026 timing signals for congestion / disruption risk** Direct 2026 congestion metrics for Vancouver are limited so far, but using available 2025–26 signals: - **Climatic and infrastructure risk**: post‑2021 investments have improved redundancy, yet academic and policy work suggest **elevated medium‑term risk** of climate‑driven disruptions (floods, wildfires) that can once again sever inland rail/highway corridors rather than the marine terminal itself—a critical vulnerability for agri‑bulk flows.([en.wikipedia.org](https://en.wikipedia.org/wiki/2021_Pacific_Northwest_floods?utm_source=openai)) - **Trade policy shocks**: the 2025 US tariffs on Canadian goods introduce a timing risk for 2026 shipments, as shippers may **front‑load or defer movements** around any new announcements, creating short‑term demand spikes at ports and border crossings.([blg.com](https://www.blg.com/Blg/api/file/WordToPDF?ItemID=%7B3784D642-09F8-4AF1-9347-77E09B8CD6C6%7D&utm_source=openai)) - **CBSA operational focus in 2026–27**: CBSA’s 2026–27 plan emphasizes analytics‑driven enforcement for commercial and e‑commerce imports; this may not directly cause port “congestion,” but more intensive inspections in specific risk lanes (e.g., courier low‑value stream) can create **episodic clearance delays at airports and land‑border courier facilities**, especially during peak seasons (Q4).([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/agency-agence/reports-rapports/rpp/2026-2027/full-plan-plan-complet-eng.html?utm_source=openai)) **Interpretive timing cues for 2026 planning** - For 2026–27, the main **timing signals** for supply‑chain risk on Canada–US lanes and Port of Vancouver are: - Seasonal extreme‑weather windows (late fall–winter floods, summer wildfire seasons) where inland infrastructure is vulnerable. - Policy milestones around US–Canada tariff disputes or CUSMA‑related negotiations, which can shift volumes quickly. - CBSA’s ongoing scale‑up of e‑commerce LVS inspection and CARM‑driven compliance campaigns, likely coinciding with fiscal‑year planning cycles (April 1, 2026 and 2027).([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/agency-agence/reports-rapports/rpp/2026-2027/full-plan-plan-complet-eng.html?utm_source=openai)) === 3. [PROBLEM FRAMING] – 2026 CHALLENGES FOR CANADIAN IMPORTERS (ORIGIN, TARIFF CLASSIFICATION, REX, CUSMA) === **Origin documentation and proof of origin** - CBSA’s updated **“Origin of goods”** guidance stresses that importers must **possess proof of origin at time of import** to claim preferential tariff treatment and must maintain origin records (e.g., CUSMA certifications, supplier declarations) for **6 years** from date of import.([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/import/origin-origine-eng.html?utm_source=openai)) - For shipments ≤ CAD 3,300 where CUSMA preference is claimed, simplified origin documentation is allowed, but importers remain fully liable for errors under CBSA’s “reason to believe” and correction regime—creating audit exposure for high‑volume e‑commerce importers who may lack robust supplier documentation processes.([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/import/origin-origine-eng.html?utm_source=openai)) **CUSMA rules of origin and evolving compliance risk** - Recent business and legal guidance (late 2025–early 2026) on **CUSMA compliance** highlights: - Complexity of **product‑specific rules of origin** (PSROs), especially for manufactured and processed agri‑food items requiring a **change in tariff classification (CTC/CTSH) or regional value content** calculations.([cfib-fcei.ca](https://www.cfib-fcei.ca/hubfs/lp/us-tariffs/freightcom-cusma-guide-en.pdf?utm_source=openai)) - Increased scrutiny of origin claims in the context of the 2025 US–Canada tariff dispute, where mis‑declarations may be targeted by either side to justify countermeasures.([blg.com](https://www.blg.com/Blg/api/file/WordToPDF?ItemID=%7B3784D642-09F8-4AF1-9347-77E09B8CD6C6%7D&utm_source=openai)) - Global Affairs Canada’s recent report on CUSMA impacts notes that the agreement introduces **new stand‑alone chapters on rules of origin and origin procedures** and emphasizes **customs administration and trade facilitation commitments** (e.g., informing importers about delays, promoting predictable tariff classification). But in practice, companies continue to face **documentation burden and interpretive ambiguity** in PSRO application.([international.gc.ca](https://www.international.gc.ca/trade-commerce/assets/pdfs/agreements-accords/cusma-aceum/cusma-impact-repercussion-eng.pdf?utm_source=openai)) **Tariff classification challenges** - CBSA and advisors flag tariff classification as a **top audit and verification focus in 2026**: - KPMG’s **January 2026** bulletin summarizing CBSA’s latest compliance priority list notes emphasis on **tariff classification**, valuation and certain trade‑remedy/tariff orders; importers with mis‑classifications face retroactive duty/tax assessments, interest and potential penalties.([assets.kpmg.com](https://assets.kpmg.com/content/dam/kpmg/ca/pdf/tnf/2026/01/ca-importers-assess-risk-with-cbsas-audit-list.pdf?utm_source=openai)) - CUSMA/USMCA origin rules are tightly linked to tariff classification (e.g., change in heading or subheading requirements). Classification errors can thus **cascade into origin‑claim errors**, jeopardizing preferential duty rates.([cfib-fcei.ca](https://www.cfib-fcei.ca/hubfs/lp/us-tariffs/freightcom-cusma-guide-en.pdf?utm_source=openai)) **CARM‑driven compliance and documentation burden** - CARM as system of record gives CBSA enhanced capabilities to **cross‑check origin, classification and valuation data** over time, identify anomalies, and target audits: - The system is described as a **rule‑based automated decision engine** that flags potentially non‑compliant transactions; this raises the bar for data quality in import declarations.([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/services/carm-gcra/schedule-calendrier-eng.html?utm_source=openai)) - Updated CSA Program rules (D23‑3‑1, January 2026) and requirement for importers to hold their own ASEC‑linked security further shift responsibility from brokers to importers for ongoing compliance.([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-3-1-eng.html?utm_source=openai)) **REX and self‑certification / supplier‑side issues** - While the EU’s **Registered Exporter (REX)** system is not a Canadian scheme, many Canadian importers sourcing from GSP‑beneficiary or EU‑linked suppliers face **dual‑system origin documentation** (EU REX statements plus Canadian proof‑of‑origin requirements under relevant FTAs or MFN rules). - CBSA emphasizes that for any FTA preference claimed (CUSMA or otherwise), **importers must have “proof of origin established by the free trade agreement”** (e.g., certifications of origin, statements on origin) and that foreign customs authorities may conduct verifications on CBSA’s behalf. This creates practical challenges when upstream suppliers **do not maintain consistent REX or equivalent origin statements**, leading to lost preferences or post‑release adjustments.([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/import/origin-origine-eng.html?utm_source=openai)) **Operational challenges specific to 2026** From the above 2025–26 materials, recurring pain points for Canadian importers in 2026 include: 1. **Data & systems alignment with CARM** - Need to integrate ERP/TMS systems with the CARM Client Portal or EDI interfaces; smaller importers especially lack IT capacity, creating risk of late or erroneous declarations and missed payment deadlines.([cbsa-asfc.gc.ca](https://cbsa-asfc.gc.ca/services/carm-gcra/start-passer-eng.html?utm_source=openai)) 2. **Origin‑documentation workflows under CUSMA and other FTAs** - Ensuring accurate CUSMA certifications containing all **minimum data elements**, tracking their validity and tying them to specific import entries. Gaps here are a key driver of CBSA post‑release verifications.([cbsa.gc.ca](https://www.cbsa.gc.ca/services/cusma-aceum/overview-survol-eng.html?utm_source=openai)) 3. **Classification depth and audit preparedness** - Need for defensible HS classification rationales and, where possible, **advance rulings** (D11‑11‑3) to de‑risk CBSA audits, especially in complex manufactured foods and agri‑inputs.([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/services/cusma-aceum/overview-survol-eng.html?utm_source=openai)) 4. **Managing LVS e‑commerce streams** - High‑volume, low‑margin parcels where each unit is small value but collectively represent large risk exposure if classification and origin coding are wrong. CBSA’s e‑commerce low‑value inspection system, combined with CARM analytics, specifically targets this space in 2026–27.([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/agency-agence/reports-rapports/rpp/2026-2027/full-plan-plan-complet-eng.html?utm_source=openai)) 5. **Adapting to evolving policy from CARM consultations** - Uncertainty around future treatment of customs brokers’ BNs and potential legislative/regulatory changes following the **2026 CBSA consultation report** on importer‑of‑record rules. Importers must monitor these developments to avoid structural compliance issues (e.g., who should be importer of record in drop‑ship or marketplace models).([cbsa-asfc.gc.ca](https://www.cbsa-asfc.gc.ca/agency-agence/consult/consultations/2026-1-report-rapport-eng.html?utm_source=openai)) These 2026‑specific constraints suggest that **origin and classification compliance is moving from a “paper exercise” to a data‑driven, system‑audited discipline**, with CBSA increasingly leveraging CARM and e‑commerce targeting tools to enforce rules, particularly in high‑volume Canada–US and cross‑border e‑commerce channels. Sources: • CARM: Features and benefits https://www.cbsa-asfc.gc.ca/services/carm-gcra/schedule-calendrier-eng.html?utm_source=openai • CARM: Features and benefits https://www.cbsa-asfc.gc.ca/services/carm-gcra/schedule-calendrier-eng.html?utm_source=openai • Standing Committee on International Trade (CIIT): Study on the CBSA's Assessment and Revenue Management Project (CARM) (March 19, 2024) https://www.cbsa-asfc.gc.ca/transparency-transparence/pd-dp/bbp-rpp/ciit/2024-03-19/menu-eng.html?utm_source=openai • What we heard report: Consultation on the use of the customs broker business number (BN) following importer of record legislative changes https://www.cbsa-asfc.gc.ca/agency-agence/consult/consultations/2026-1-report-rapport-eng.html?utm_source=openai • Canada Border Services Agency<br>2026 to 2027 Departmental Plan https://www.cbsa-asfc.gc.ca/agency-agence/reports-rapports/rpp/2026-2027/full-plan-plan-complet-eng.html?utm_source=openai • Overview of key changes affecting imports https://www.cbsa-asfc.gc.ca/services/cusma-aceum/overview-survol-eng.html?utm_source=openai • Memorandum D23-3-1: Customs Self-Assessment Program for Importers https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-3-1-eng.html?utm_source=openai • Importers — Assess Risk with https://assets.kpmg.com/content/dam/kpmg/ca/pdf/tnf/2026/01/ca-importers-assess-risk-with-cbsas-audit-list.pdf?utm_source=openai • Origin of goods https://www.cbsa-asfc.gc.ca/import/origin-origine-eng.html?utm_source=openai • Origin of goods https://www.cbsa-asfc.gc.ca/import/origin-origine-eng.html?utm_source=openai • Canada Border Services Agency<br>2026 to 2027 Departmental Plan https://www.cbsa-asfc.gc.ca/agency-agence/reports-rapports/rpp/2026-2027/full-plan-plan-complet-eng.html?utm_source=openai • What we heard report: Consultation on the use of the customs broker business number (BN) following importer of record legislative changes https://www.cbsa-asfc.gc.ca/agency-agence/consult/consultations/2026-1-report-rapport-eng.html?utm_source=openai • CUSMA compliance and its relevance to the https://www.blg.com/Blg/api/file/WordToPDF?ItemID=%7B3784D642-09F8-4AF1-9347-77E09B8CD6C6%7D&utm_source=openai • Canada–United States trade relations https://en.wikipedia.org/wiki/Canada%E2%80%93United_States_trade_relations?utm_source=openai • ​​Canada’s shifting position in global maritime trade​ - Bank of Canada https://www.bankofcanada.ca/2026/05/sparks-at-bank-article-2026-12/?utm_source=openai • 2021 Pacific Northwest floods https://en.wikipedia.org/wiki/2021_Pacific_Northwest_floods?utm_source=openai • Maritime Port Supply Chain Resilience: A Systematic Review https://arxiv.org/abs/2510.09844?utm_source=openai • 2021 Pacific Northwest floods https://en.wikipedia.org/wiki/2021_Pacific_Northwest_floods?utm_source=openai • CUSMA compliance and its relevance to the https://www.blg.com/Blg/api/file/WordToPDF?ItemID=%7B3784D642-09F8-4AF1-9347-77E09B8CD6C6%7D&utm_source=openai • Canada Border Services Agency<br>2026 to 2027 Departmental Plan https://www.cbsa-asfc.gc.ca/agency-agence/reports-rapports/rpp/2026-2027/full-plan-plan-complet-eng.html?utm_source=openai • Canada Border Services Agency<br>2026 to 2027 Departmental Plan https://www.cbsa-asfc.gc.ca/agency-agence/reports-rapports/rpp/2026-2027/full-plan-plan-complet-eng.html?utm_source=openai • Origin of goods https://www.cbsa-asfc.gc.ca/import/origin-origine-eng.html?utm_source=openai • Origin of goods https://www.cbsa-asfc.gc.ca/import/origin-origine-eng.html?utm_source=openai • CUSMA Compliance: https://www.cfib-fcei.ca/hubfs/lp/us-tariffs/freightcom-cusma-guide-en.pdf?utm_source=openai • CUSMA compliance and its relevance to the https://www.blg.com/Blg/api/file/WordToPDF?ItemID=%7B3784D642-09F8-4AF1-9347-77E09B8CD6C6%7D&utm_source=openai • Global Affairs https://www.international.gc.ca/trade-commerce/assets/pdfs/agreements-accords/cusma-aceum/cusma-impact-repercussion-eng.pdf?utm_source=openai • Importers — Assess Risk with https://assets.kpmg.com/content/dam/kpmg/ca/pdf/tnf/2026/01/ca-importers-assess-risk-with-cbsas-audit-list.pdf?utm_source=openai • CARM: Features and benefits https://www.cbsa-asfc.gc.ca/services/carm-gcra/schedule-calendrier-eng.html?utm_source=openai • Memorandum D23-3-1: Customs Self-Assessment Program for Importers https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-3-1-eng.html?utm_source=openai • Origin of goods https://www.cbsa-asfc.gc.ca/import/origin-origine-eng.html?utm_source=openai • Get started with CARM https://cbsa-asfc.gc.ca/services/carm-gcra/start-passer-eng.html?utm_source=openai • Overview of key changes affecting imports https://www.cbsa.gc.ca/services/cusma-aceum/overview-survol-eng.html?utm_source=openai • Overview of key changes affecting imports https://www.cbsa-asfc.gc.ca/services/cusma-aceum/overview-survol-eng.html?utm_source=openai • Canada Border Services Agency<br>2026 to 2027 Departmental Plan https://www.cbsa-asfc.gc.ca/agency-agence/reports-rapports/rpp/2026-2027/full-plan-plan-complet-eng.html?utm_source=openai