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CARM Release 2: October 21st, 2024

On April 19th, 2024, the Canada Border Services Agency (CBSA) disclosed that the planned launch of CARM Release 2, originally set for May 13th, 2024, has been rescheduled to October 21st, 2024 for importers, customs brokers, and other trade chain partners (TCP).

CARM Background

The CARM project represents a comprehensive effort by the CBSA to modernize how imported goods are assessed, revenue is managed, and trade compliance is enforced. Since May 2021, a limited-functionality version of the CARM Client Portal (CCP), known as Release 1, has been available for interaction with the CBSA by importers, customs brokers, and trade consultants.

In October 2024, CARM will become the official system of record that importers and other trade chain partners will use to pay duties and taxes.

CARM Release 2 will introduce full functionality of the program with significant changes.

Key features at Release 2 of the CARM program:

  • Requiring importers to post financial security on their accounts to utilize Release Prior to Payment (RPP) privileges
  • Introducing a new electronic Commercial Accounting Declaration (CAD) to replace Form B2 (Canada Customs – Adjustment Request) and Form B3-3 (Canada Customs Coding Form)
  • Implementing harmonized billing cycles and options for offsetting
  • Enabling electronic management of appeals and compliance actions
  • Allowing registration for a Business Number and direct enrollment in various CBSA commercial programs via the CCP

The full implementation of CARM aims to streamline the importing process overall, provide a modern platform for paying duties and import taxes directly to the CBSA, offer self-service access to importer information and enhance compliance consistency with trade regulations.

Businesses importing commercial goods into Canada should proactively fulfill CARM requirements before October 2024. To initiate compliance preparations, they should designate a Business Account Manager, set up a user profile, and register their business on the CARM Client Portal (CCP) – see videos below. Additionally, they should empower all Trade Chain Partners (TCPs), ensure appropriate financial security is in place, and manage duties and taxes directly with CBSA via CCP or their customs broker.

Following the implementation of CARM in October 2024, importers will benefit from a transition period of up to 180 days to make their own financial security arrangements to participate in the Release Prior to Payment (RPP) program.

CBSA Onboarding Videos:

Step 1Create a CARM user account
Step 2Connect to a business account
Step 3Set up a delegation of authority

If you have any questions about CARM Release 2, please reach out to us at We’re always here to help!

Categories: Canada, CARM, Customs