CARM Onboarding Guide 2026
Everything you need to register in the CARM Client Portal, delegate authority to your customs broker, and maintain compliance with CBSA.
Get CARM Setup HelpWhat is CARM?
The CBSA Assessment and Revenue Management (CARM) is an initiative by Canada Border Services Agency to improve the collection of duties and taxes for commercial goods being imported into Canada. The initiative replaces current revenue and cash management systems with a simplified process that includes electronic payment options and online self-service tools.
Participation in CARM is mandatory for all Canadian-resident and non-resident businesses that import goods into Canada and their trade chain partners that interact with the CBSA. Importers that do not participate may be prohibited from bringing goods into Canada.
Key Steps
Register Your Business
Register your business in the CARM Client Portal. You'll need a 9-digit Business Number (BN9) from the Canada Revenue Agency and an RM import-export account number.
- Resident businesses can obtain BN9 during registration
- Non-resident businesses must get BN9 from CRA first
- Prepare legal business name and address
- Designate a Business Account Manager (BAM)
Create Your CCP Account
Set up your user account in the CARM Client Portal. Business Account Managers control access to business and program accounts for all employees and third parties.
- Choose a username and password
- Verify your business information
- Designate primary and secondary BAMs
- Enroll in Release Prior to Payment (RPP)
Delegate Authority
Delegate authority to your customs broker and other trade chain partners in the CARM Client Portal so they can act on your behalf.
- Add your customs broker as a third-party BAM or PAM
- Assign specific roles and permissions
- Maintain your General Agency Agreement
- Monitor delegated access regularly
Post Financial Security
Enroll in Release Prior to Payment (RPP) by posting financial security through a surety bond or cash deposit to cover duties and taxes.
- Choose between surety bond or cash deposit
- Ensure security meets required amount
- Submit bond via API or portal upload
- Monitor security levels regularly
Importer Responsibilities
Portal Registration
Register your business in the CARM Client Portal. Without an account, importers cannot have their shipments released into Canada.
Financial Security
Post your own financial security (surety bond or cash deposit) to cover duties and taxes. Brokers' RPP security no longer covers commercial importers.
Review Accounting
Review your Commercial Accounting Declarations (CADs) and Statements of Account (SOA). Importers are responsible for accuracy and compliance.
Make Payments
Pay duties and taxes directly to CBSA through the CARM portal by the 10th weekday after the 17th of each month to avoid penalties and interest.
Monitor Notifications
Check your CARM portal regularly for time-sensitive compliance notifications. CBSA considers notifications official communication whether viewed or not.
Delegate Authority
Grant your customs broker permission to submit CADs and manage entries on your behalf through the delegation process in the portal.
2026 Checklist
Get your 9-digit business number from Canada Revenue Agency if you don't already have one.
Complete business registration and verify your legal name matches CRA records exactly.
Assign primary and secondary BAMs — someone who oversees trade data and CBSA transactions.
Grant your broker permission to submit CADs and manage customs entries on your behalf.
Submit surety bond or cash deposit by January 15, 2026 to maintain Release Prior to Payment privileges.
SOAs issued on the 25th of each month — review for accuracy and make payment by due date.
Check portal regularly for compliance actions, penalty notices, and payment reminders.
Frontier Is Here to Help
Our licensed Canadian customs brokers can guide you through CARM registration, delegation, and ongoing compliance.