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:
You must register with CARM if your business:
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:
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:
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 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:
Failure to register will prevent you from importing goods into Canada until you complete the registration process.
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):
Once the Written Security Agreement has been obtained, it can be submitted to CARM through:
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:
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