CARM | CBSA Assessment and Revenue Management


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

CARM Release 2

Release 2 soft launch is planned for  to allow selected industry partners to test their own internal systems and allow time for software service providers to continue to certify their software with CARM.


October 21, 2024, CARM will become the official system of record for the collection of duties and taxes for commercial goods imported into Canada.

The release scheduled in  will introduce the following features:

  • Electronic commercial accounting declarations that you can correct and adjust
  • Changes to the Release Prior to Payment (RPP) program
  • Harmonized billing cycles
  • Payment of Duties and Taxes via CARM Client Portal (CCP)
  • New offsetting options
  • Electronic management of appeals and compliance actions
  • The ability to:
    • register for a Business Number (BN9)
    • enrol in various CBSA commercial programs

Note: As of , the ability to register for an importer or exporter account (RM) will only be available via the CARM Client Portal. The Canada Revenue Agency will no longer be providing this service.

Further enhancements are expected to become available in the Fall of .


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.