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What Is CARM?

The CBSA Assessment and Revenue Management (CARM) is an initiative by Canada Border Services Agency (CBSA) to improve the collection of duties and taxes for commercial goods being imported into Canada. The initiative targets the revenue and cash management systems that are currently in place for assessing and collecting duties and taxes and replaces them with a simplified process that includes electronic payment options.

In May 2021, Release 1 launched the CARM Client Portal (CCP), a self-service tool that will facilitate accounting and revenue management processes with the CBSA. The next release (Release 2) will be held in May 2024. Choose your customs broker, whom you would delegate importing activities on your behalf with access to CCP. 

How Does It Effect You As Importer?

Participation in CARM will be mandatory for all Canadian-resident and non-resident businesses that import goods into Canada and their trade chain partners (TCPs) that interact with the CBSA. Importers that do not participate may be prohibited from bringing goods into Canada.

Key Steps Before CARM Release 2

Before May 2024, just follow these steps to prepare your business interacts with the CBSA:

  • identify a Business Account Manager (BAM) 
  • create a user profile 
  • register your business on the CCP (CARM Client Portal) 
  • delegate authority to all your TCPs (Trade Chain Partners)
  • post the appropriate financial security 
  • pay your duties and taxes directly to the CBSA via CCP

CARM Features & Benefits

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