CARM is here, register today

CBSA Assessment and Revenue Management (CARM) is an online portal created to streamline the way taxes and duties are collected by the Canada Border Services Agency (CBSA) on commercial goods imported into Canada. As of October 2024, CARM has become the official system that trade chain partners (TCPs) are required to use to import goods into Canada.

CARM changes how you, the importer, will work with your customs broker. 

Your broker can still complete your customs releases and entries; however, some of the items that your customs broker normally does for you will now be YOUR responsibility under CARM:

• Obtaining financial security (e.g., Release Prior to Payment)
• Accounting
• Payments 

INFORMATION                    FAQ                  CFIB'S WORK ON CARM

Who should register to CARM?   

You must register with CARM if your business: 

• Imports commercial goods, even if it is only once a year, of any size
• Imports goods that will be sold
• Imports goods that will be used (e.g., equipment to be used for business purposes)
• Is located outside of Canada, and imports goods for commercial purposes into Canada.  

How to register to CARM: 

The CARM Client Portal (CCP) will serve as the primary hub for accounting and revenue management with the CBSA. You can register to access the portal here.  

First, you’ll need to create an individual user account / profile. Log in to the portal by using either a: 

• Sign-in partner (e.g., financial institution)
• GCKey (e.g., a unique Government of Canada credential that you can create) 

Note: the person who initially registers the business will be assigned as “Business Account Manager” by default. They will have to approve other users to the account after the business registration is completed.

Next, you’ll need to register your business, which will be linked to your user account. You will need the following information:

• Business number
• Program reference number (e.g., RM1234)
• Legal name or operating name
• Address information 

Note: You will be required to answer a couple of verification questions about your past CBSA transactions or balances. 

For further instructions please see: CARM Client Portal User Guide - Onboarding to the CARM Client Portal

Once your business is registered with CARM, you will be able to:  

• Grant your broker or an employee permission to access your account
• View statement details in real-time
• Request customs rulings
• Make electronic payments for duties and taxes directly to CBSA
• Obtain financial security to participate in the Release Prior to Payment Privilege (RPP)

How to grant your broker access to your CARM account

Once you have completed your CCP registration, you can approve your broker's access right away by going to the "Manage Pending Third-Party Requests". Review the "Received Requests". From here, select "Approve" your broker, and select the desired role and visibility attributes.

Delegating inside the portal:

• You can also grant access to additional users, such as an employee.
• For further instructions, please see: CARM Client Portal User Guide - Delegation of Authority in the CARM Client Portal

What are the consequences of not registering with CARM? 

Failure to register will prevent you from importing goods into Canada until you complete the registration process.

Where can I find help or support? 

• CARM Client Support Desk: CBSA Assessment and Revenue Management
  • Contact form: Get in touch with the CBSA online with the client support contact form
  • Telephone: 1-800-461-9999
• CARM: How-to-videos
• You can find additional support in the Onboarding Documentation section of the portal and on the CARM Google Drive. 

FAQ

Financial Security
Importers who use the services of a broker
Making Payments

Financial Security  
Q1: Can I use my credit card or pre-authorized debit as a form of financial security for the purpose of participating in the Release Prior to Payment (RPP) Program?  
No. Release Prior to Payment participants must either obtain a written security agreement from a financial security provider (e.g., customs bond) or make a cash deposit to cover duties and taxes.  

Please refer to the CBSA webpage for more information on RPP. 

Q2: How do I post financial security in CARM?  
There will be 2 ways to post financial security in the CARM Client Portal (CCP):  

• Deposit - A cash deposit is made by the client and held by the CBSA to act as a guarantee against importer debt.  
• Written Security Agreement (WSA) - A Written Security Agreement (e.g. Customs Bond) is provided by a financial security provider to act as a guarantee against importer debt.  

Once the Written Security Agreement has been obtained, it can be submitted to CARM through:  

• the Bond Application Program Interface (API) by the Financial Security Provider, or  
• in the CARM Client Portal (CCP) by the importer, subsequently approved by the Financial Security Provider. 

The RPP transition plan will allow importers 180 days following the go-live date, which is October 21st, to obtain and post a bond for Release Prior to Payment Privileges.  

All Importers who wish to participate in the RPP program will be required to post financial security.   

Q3: Can I participate in the Release Prior to Payment (RPP) program using my customs broker’s security (bond)?  
No. When CARM becomes the official system of record on October 21st , importers will no longer be able to use their customs broker's RPP security. Importers who want to participate in the RPP program will be required to post their own financial security.  

All importers with a CARM Client Portal account or a history of importing commercial goods into Canada and an account in good standing will automatically benefit from the transition period for a period of 180 days starting when CARM launches on October 21st, 2024.  

After October 21st, 2024, new importers with no history of importing commercial goods into Canada will also be able to benefit from the transition period up to a maximum of 180 days but will need to select a specific prompt during their request to enroll into RPP process. Please note: If an importer enrolls 30 days after CARM go-live date on October 21st, for example, they will be able to benefit from the remaining 150 days left of the transition period.  

Please refer to the CBSA website for more information on the transition period:  

Q4: How much financial security do I need? How is it calculated?  
The amount of financial security required to take part in the RPP program will depend on the way an importer chooses to post their financial security.  

They have 2 options:  

• Option 1: Cash Deposit – This will equal 100% of their highest monthly accounts receivable in the last 12 months (no minimum amount). Interest is not earned on security cash deposits, but the cash security can be withdrawn at any time. 
• Option 2: Financial Security Agreement - obtain security from a financial security provider at 50% of their highest monthly accounts receivable in the last 12 months with a minimum of $5,000.

The 12-month time frame runs from July 25 to July 24, and updates to security amounts are due on October 15 each year. 

For importers without twelve months importation history, an estimate will be accepted. If the estimated amount is too low, the CARM system will notify the importer. 

To remain eligible for RPP, importers must maintain good standing by paying their balances by the payment due date. 

Please refer to the CBSA website for more information. 

 Q5: I only import goods a few times per year. Do I need financial security (bond/cash deposit)?  
Financial security is only required for importers who wish to participate in the Release Prior to Payment (RPP) program. If you import goods occasionally or seasonally, you are able to enroll to the RPP program and post financial security to cover only those import periods. Speak to your financial security provider about options if you wish to obtain security for a specified time period.  

Alternatively, importers will be able to clear goods using CASH-Type (C-Type) entries which are completed and submitted in person at the Port of Entry (POE) of clearance for their commercial goods.  

These importers do not require financial security because this C-Type process allows them to pay any owed duties and taxes immediately release of goods will be permitted following that payment.  

Payment options: Importers paying at the POE can pay the duties and taxes for their imports with cash, Interac, and credit cards.  

Note: Whether looking to enroll in RPP or planning to submit C-Type entries at the POE, importers must register on the CARM Client Portal to be able to conduct business with the CBSA.    

Q6: How does using more than one carrier affect my financial security?  
Importers only require financial security to cover duties and taxes for their own imports under RPP. Financial security is tied to the import-export program identifier of the importer’s business and is not affected by the number of carriers they use. 

Importers Who Use the Services of a Broker  
Q7: I use the services of a broker. How can I find my RM #?  
If you normally use the services of a customs broker, you should have been provided either copies of the accounting documents submitted on your behalf (which will show your company’s RM Number) or a receipt which provides details of the transaction. Please contact them to obtain assistance.  

You may also contact the CARM RM Support at CARM_RM_Support-Soutien_RM_GCRA@cbsa-asfc.gc.ca.  

CARM RM Support will require both your Business Number (BN9) and Legal Entity Name from either you (the importer) or your licensed broker. 

Q8: I use the services of a broker. Will they take care of the Commercial Accounting Declaration (CAD) for me?  
If you work with a broker, they can take care of your CAD submission, if that is part of your contract with them. However, you still need to register on the CARM Client Portal and delegate access to your broker.  

Making Payments  
Q9: Do I need to continue to make payments through my broker if I signed up for Pre-Authorized Debits (PAD) / pay the CBSA directly?  
If you set up a PAD, you will be paying the CBSA directly and would not pay via your broker. It is strongly encouraged that you contact your broker to inform them about your preferred payment option, so they do not continue to pay on your behalf resulting in you paying for the same transaction twice.   

Please refer to Commercial Payments and Accounts: Payments for more information on making payments,

If you do not see your question addressed here, please call CFIB Business Resources at 1-833-568-2342 

CFIB’s Work on CARM: 

• Watch our “How to register to CARM” webinar here (produced in conjunction with CBSA)
• Watch our "Navigating the CARM Portal" webinar here (produced in conjunction with CBSA)
• Appeared at the House of Commons Committee on International Trade and shared the views of SMEs on CARM.
• We hosted a webinar with CBSA on What you need to know about the CBSA’s move to digital-based reporting (CARM)
• We wrote a consultation letter outlining some of the challenges SMEs face with CARM