CARM | CBSA Assessment and Revenue Management

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What is CARM?

CARM is a multi-year initiative that will modernize and streamline how the CBSA assesses the import of commercial goods and the collection of duty and taxes. CARM is an online self-service tool to provide importers with better visibility to their customs accounting information and payment management.

What does this mean to you (Importer)?

The Duty & Tax liability and payment management is transferring to you, the importer. Brokers currently pay duties and taxes on behalf of the importer. With CARM the financial risk will now be with the Importer. Importers will be required to have their own security bond in order to transact with the CBSA under the Release Prior to Payment (RPP). This is a significant change for Importers to manage their payments directly with the CBSA and will be separate from customs brokerage service charges.

CARM Release dates:

Release 0: January 2021

CBSA moved the ARL (Accounts Receivable Ledger) to a more robust SAP S4/HANA system to support the upcoming changes to the CARM software. No impact to importers.

Release 1: May 25 2021

CARM Client Portal

Registration on the CARM Client Portal (CCP) for Importers/Exporters, Customs Brokers & Trade Consultants or other Trade Chain Partners. All clients interacting with the CBSA must sign up on the Portal with their RM account number to create, view and manage their accounts.

  • Importers will have the ability to make online payments, and obtain reports such as Daily Notice (DN) or Statement of Account (SOA)
  • Importers will need to delegate access to their employees, customs brokers, Trade Consultants or other Trade chain partners.
  • HS classification tool, tariff data management

Release 2: May 2022

The registration will be extended to all clients. The functionality will be expanded some of the key functions will include:

  • Release Prior to Payment (RPP) will be required on day 1 of Release 2. Importers are required to post financial security directly with CBSA that will be linked to the CCP.
  • CBSA will replace the current B3 (customs coding form) and B2 (adjustment request) form and its related processes with new electronic declaration form. The new process is called the Commercial Accounting Declaration (CAD), which will allow for online corrections, adjustments, mass adjustments.
  • HVS/LVS C- Type Entries, V-Type entries, Temporary & Bonded Warehouse entries
  • Changes to the billing cycles will be introduced streamline the payment due dates for all transactions.
  • Apply for temporary import permits, advance rulings and drawbacks.
  • Importers/Exporters will require to delegate of authority to their Customs Broker or trade chain partner in order for them act on their behalf for different functionality or manage the account. This delegation is separate from the GAA (General Agency Agreement) held with customs brokers.

What should be done now?


If you import commercial goods and do not already have a BN or RM number then you need to register for a Canadian Business Number (BN) and program account identifier (RM number) with the Canada Revenue Agency here

What should be done May 2021 - May 2022

  • Create a login on the CCP.

  • You will need to acquire a GCKEY, which is a unique electronic credential issued by the Government of Canada for use with online Government service. CBSA recommend waiting for the CPP to apply for GCKEY as it will be seamless process.

  • Delegate Authority to employees, customs brokers and trade chain partners

  • Obtain Surety BOND for RPP privileges. Posting financial security will be mandatory for all importers.