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What is CARM?

The CBSA Assessment and Revenue Management (CARM) project will modernize and transform the collection of tax and duty for goods imported into Canada.

Through CARM, the Canada Border Services Agency (CBSA) will introduce a new suite of online tools to help streamline the process of importing commercial goods into Canada. Once fully implemented, CARM will automate business processes and offer online self-service tools to help the trade community do business in Canada.

Click here for CBSA CARM Introduction Video

The full program has not yet been completed; features may be subject to some modification before the full program launches. Visit the CBSA site regularly for ongoing updates.

Read more on CBSA’s CARM webpage


CARM Release 1 - May 25, 2021: will introduce the new CARM Client Portal (CCP). The Portal will allow users (importers, customs brokers and trade consultants) to create, view, and manage their accounts, make payments, delegate access to customs brokers online and become familiar with CARM self-serve options.

All importers are encouraged to register for the portal early on as ALL importers and brokers will be required to have a portal connection in order to transact business with CBSA. Importers must delegate their customs broker(s) as part of the registration process in order for CBSA to allow the broker to release and account for the importer’s goods.

CARM Release 2 - Spring 2022 - will mandate that all importers be enrolled on the Portal as of the start of this phase or risk having their shipments held at the border. Changes to the Release Prior to Payment Program will be introduced whereby importers interested in participating in the program will be asked to post financial security directly, with various online options. Importers will be required to make payment for duties and taxes directly to the CBSA. CBSA will also introduce a new electronic commercial accounting declaration (CAD) that will replace the current customs coding form (B3) and request for adjustment form (B2). As well, new features for payment and billing processes will make it easier to make corrections and adjustments.


All importers will need to register for Portal access once it is released on May 25, 2021. Please note that registration is mandatory and must be completed by Release 2. Failure to register will prevent customs release of your goods at the border in 2022.

Functions of the CCP include:

  • Electronic commercial accounting declarations (CAD) with the ability for corrections and adjustments (replacing the current B3 and B2 customs forms)
  • Changes to the Release Prior to Payment requirements
  • Manage CBSA daily activity notices and monthly statement of account
  • Electronically pay your customs duties, taxes, and fees directly to CBSA through your bank or financial institution

These topics are explored further below:

Account management

  • All importers will be required to self-manage access to their profile in the secure Portal site by delegating authority to their employees, customs broker/s or other service providers, to allow them to manage specific tasks within the portal. Failure to delegate a customs broker will necessitate that the importer do their own importation.
  • Client Portal Onboarding
  • Delegation of Authority

Customs payment

  • Under CARM, importers will be responsible for making all payments for duty and taxes directly to CBSA.
  • Payment will be facilitated via electronic funds transfer (EFT), electronic data interchange (EDI) payment, credit card, or pre-authorized debit (PAD). CBSA will be phasing out payment by cash or cheque.
  • Payments are required within specific timelines, which may differ from your current payment timelines with your customs broker.
  • Billing Cycles

Release prior to payment (RPP) bond

  • The new program will require all importers to supply CBSA with a surety bond to guarantee the payment of all duties and taxes before goods will be released from Customs control.
  • Importers will be required to proactively review security requirements for their bond through the Portal and proactively increase bond levels as required to meet their on-going import needs.
  • Customs has advised that the system will also prompt importers as their levels approach the maximum limit of the current bond.
  • Further information can be found here CARM Financial Security

Customs Accounting Declaration (CAD)

  • Once a customs release is arranged the Portal will allow the importer to prepare and electronically submit their own CAD should they choose.
  • It is important to note that the Customs broker's role will not change in this business model, and will continue for any importer that designates that broker as their agent within their Portal profile.
  • Further information is available here CAD

Steps to Prepare Now

  • CBSA has not finalized all of the processes and policies for CARM, but there are a few things you can do now to prepare. We advise you to take these steps as soon as possible. Click here for more details.
  • Further information is found below and many more resources can also be found on the CBSA CARM Google Drive

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