Everything you need to know about CARM.

Importers and trade chain partners (i.e., customs brokers and trade consultants) who conduct business with the CBSA will be required to create their business account in the CARM client portal. Importers and trade chain partners must register and link their business accounts in the CARM Client Portal prior to Release 2 in May 2024.

Register here for the CARM Client Portal. If this is your first time registering, click “Log in to the CARM Client Portal” select the sign in option then proceed to create a personal USER profile. Next step is to register the business in the portal.

You can find the information about the upcoming CARM Release 2 implementation date and changes on the CBSA CARM page and the CBSA onboarding documentation. 

You can also find the CBSA CARM Release 2 Playbook and CARM Release 2 User Guides here.

Once you have a personal user profile created in the CARM Client Portal, you will be given the option to register your business. The business registration process will require the following information:

• Business Number (BN-9)
• Import/Export Program account (RM)
• Statement of Account and/or Daily Notice

The Statement of Account will be available on the 25th of every month in the business account on the portal. Importers will be able to view, save and/or print the SOA. 

With the implementation of CARM, statements of account will be account-based to provide a summary of all transactions recorded in the billing period. Statements of accounts will no longer be transaction-based.

A new Commercial Accounting Declaration (CAD) will be introduced with CARM Release 2. The CAD will serve as the digital document to account for imported goods into Canada, replacing the current customs coding (B3) and request for adjustment (B2) forms. Any corrections or adjustments made to a CAD will be recorded as a new version of the original declaration.  Corrections to the original CAD submission can be made up to the payment due date, interest-free. Any changes made to the CAD after the payment due date, otherwise known as adjustments, may be subject to CBSA review.

CARM’s first Release launched the CARM Client Portal. The portal’s functionalities at Release 1 allowed registered importers, trade consultants and customs brokers to view transactions and Statement of Account, submit CBSA rulings, make direct payment of duties and taxes through the online portal, as well the authority to grant individual’s access to the account and assign user roles.

There are no geographical restrictions to gaining access to the CARM Client Portal. If you have internet access, you can access the portal.

The CARM Client Portal will provide two levels of administrative access:

Business Account Manager (BAM) – Primary admin
Program Account Manager (PAM) – Secondary admin

The Business Account Manager (BAM) is responsible for all activities associated with the management of the business account in the CARM Client Portal. Business Account Managers have the responsibility of delegation of authority for all individuals requesting access to the account and assigning user roles within the account. Because of the importance of the BAM role, it’s recommended that the role of the BAM be assigned to more than one user. There are no limits to the number of BAMs identified per business number and employees can be assigned the BAM role at any time. Should a BAM leave the place of business the other assigned BAM can remove the individual from that role.

Yes! To help with this change, the CBSA recently shared proposed regulations to support the CBSA Assessment and Revenue Management (CARM) Release 2 implementation. The proposed regulatory package will introduce new regulations to allow for a Release Prior to Payment (RPP) transition period to help importers shift to the importer financial security model.

You can find information regarding the RPP at CARM Release 2 Transition Plan in the CBSA Release Prior to Payment (RPP) at CARM Release 2- Transition Plan.