- Workplace Type: On-site
CARM: CBSA Assessment and Revenue Management
Roadmap to Success
Importers start paying CBSA directly now. Be sure to check your CARM Client Portal (CCP) for balances.
You are CARM ready!
Step 1
Self Audit
How ready is your company for CARM? We are prepared and standing by to help your business, however as importers, there are some steps you need to do on your own.
Learn More
Step 2
CCP Registration
The CCP is now live and participation in CARM is scheduled to become mandatory for Canadian importers. Let’s help you get started with registration.
Learn More
Step 3
Delegation Process
With CARM, tasks and functions traditionally provided by your customs broker are required to be completed by you, as the importer.
Learn More
Step 4
Financial Security
Importers without financial security and not enrolled in RPP cannot defer payments.
Learn More
Step 5
CBSA Account & Payments
Ideally, by now you have registered your business in the CCP and taken care of setting up the basics. Now let’s learn more about your CBSA Import Account.
-
Step 1
Self Audit
How ready is your company for CARM? We are prepared and standing by to help your business, however as importers, there are some steps you need to do on your own.
Learn More -
Step 2
CCP Registration
The CCP is now live and participation in CARM is scheduled to become mandatory for Canadian importers. Let’s help you get started with registration.
Learn More -
Step 3
Delegation Process
With CARM, tasks and functions traditionally provided by your customs broker are required to be completed by you, as the importer.
Learn More -
Step 4
Financial Security
Importers without financial security and not enrolled in RPP cannot defer payments.
Learn More -
Step 5
CBSA Account & Payments
Ideally, by now you have registered your business in the CCP and taken care of setting up the basics. Now let’s learn more about your CBSA Import Account.
Steps 1 to 5:
START HERE
START HERE
What is CARM?
The CBSA Assessment and Revenue Management (CARM) initiative is a major change to how duties and taxes are collected for goods imported into Canada. As part of CARM Release 3, launched on October 21, 2024, several critical changes will occur for importers and customs brokers.
CARM Implementation Updates
Stay informed on the latest changes, fixes, and challenges in the CBSA Assessment and Revenue Management (CARM) system.
As CBSA shifts customs compliance to a more digital and importer-focused system, new issues can impact duties, taxes, and your financial statements. We’re here to provide regular, transparent updates, empowering your team to stay ahead of changes and confidently navigate the evolving CARM landscape.
What You’ll Get:
- Timely Insights: These updates highlight current issues and their resolutions.
- Proactive Alerts: Stay in the loop with essential information on HS codes, tariffs, excise, and GST.
- Clear Steps Forward: Easy-to-follow guidance helps you handle CARM’s new requirements efficiently.
By staying informed, you’ll protect your bottom line and ensure compliance without unexpected disruptions. Explore our latest updates and secure your importing success with transparency and confidence.
What you need to know!
Registering on the CARM Client Portal (CCP)
All importers are required to register on the CARM Client Portal (CCP). This portal will centralize tasks such as making payments, managing accounts, and delegating authority to customs brokers. Importers need to familiarize themselves with the portal and delegate authority to their brokers, allowing them to continue handling customs releases and accounting tasks on behalf of the importer.
Roles & Responsibilities - Importer vs Customs Broker
While brokers can still help manage customs entries, importers now have a larger role in financial security and account management. Importers will no longer be able to rely on their broker’s financial security and must post their own surety bond or cash deposit in order to participate in the Release Prior to Payment (RPP) program. Importers are now responsible for payments to CBSA for their import account balances.
Financial Security
By April 2025, importers must post financial security in the form of a surety bond or cash deposit through the CCP. This amount is calculated based on 50% of their highest monthly accounts receivable. There is a 180-day transition period to meet this requirement starting from October 2024.
Commercial Accounting Declaration (CAD)
The CAD will replace the B3 customs coding form and the B2 adjustment form, modernizing the way importers submit accounting information. All declarations must be processed electronically through the CCP, making it essential for importers to adapt to these digital processes.
To prepare, ensure your company is registered on the CCP, delegate roles to your customs broker, confirm your payment method, and secure the necessary financial bonds before the end of the transition period.
For more detailed guidance, you can visit the CBSA’s official website on CARM.
CBSA Updates
Learn the Lingo
As we move through the steps to success in CARM, here are the most commonly used acronyms you’ll see. Take a minute to familiarize yourself before diving in:
BAM - Business Account Manager
BN9 - Business Number
BN15 - any import account with an RM; when we refer to “programs” this is what we are referring to.
CARM - CBSA Assessment and Revenue Management
CCP - CARM Client Portal
CRA - Canada Revenue Agency
R2 - Release 2 of the CARM project, scheduled for October 2023
RPP - Release Prior to Payment privilege
SOA - Statement of Account
Ready to get started?
Follow the CARM Roadmap to successfully complete the process and be ready for CARM.
NOTE: All details pertaining to R2 processes are based on the current information available at the time of writing. As this is subject to change, it’s recommended you periodically check in with the CBSA or your broker.