What is CARM?
CARM, The Canada Border Services Agency (CBSA) Assessment and Review Management, is the Canada Border Services Agency’s modernization project to transform how customs duties and taxes are collected for goods imported into Canada. Through the CARM Client Portal (CCP), importers can manage their accounts online, pay duties and taxes directly to the CBSA, and access their import data more easily.
What Has Changed With CARM?
Before CARM, importers paid duties and taxes through customs brokers. Now, importers pay the CBSA directly for all duties and taxes.
The goal of CARM is to:
- Simplify and modernize the importing process.
- Provide businesses with online access to accounts and transactions.
- Streamline customs reporting and payments.
Phases of CARM
Release 1 – May 25th, 2021
Release 1 launched the CARM Client Portal (CCP), a self-service platform for accounting and revenue management with the CBSA. After registering in the CCP, importers, brokers, and trade consultants can:
- View account statements and transactions.
- Request rulings and pay online.
- Assign a Business Account Manager (BAM) to oversee account management.
Release 2 – October 21st, 2024
Release 2 will expand CCP functionality and introduce key changes to commercial importing, including:
- A new Commercial Accounting Declaration replacing the B3 customs coding form, with built-in correction and adjustment features.
- Harmonized billing cycles and updated offsetting instructions.
- Electronic appeals and compliance management.
- Changes to release-prior-to-payment bond requirements.
Who Does CARM Impact?
CARM affects all companies importing goods into Canada.
By October 2024, all importers must:
- Register in the CARM Client Portal.
- Transition to paying duties and taxes directly to the CBSA.
- After Release 2, customs broker payment submissions will no longer be accepted.
How to Register for CARM (Step-by-Step)
- Locate your 9-character Company Business Number (BN) and RM/Importer Business Number.
- Visit the CARM Client Portal.
- Sign in using your GCKey or a participating sign-in partner.
- Create your Personal Profile.
- Select “Register My Business.”
- Enter your Company BN.
- Validate your business information. (You’ll need the total duties and taxes from 1 of your 5 most recent B3 importations.)
Key Notes:
- The first person who registers becomes the Business Account Manager (BAM) for the company.
- The legal name and address must match CBSA records exactly.
- Registration will be mandatory by October 2024.
FAQs About CARM
1. What does CARM stand for?
CARM stands for CBSA Assessment and Revenue Management, the platform modernizing duty and tax collection for Canadian importers.
2. Do I still need a customs broker?
Yes, brokers can still assist with declarations, but your business must register directly with the CCP for payments and account management.
3. When is CARM mandatory?
October 21, 2024 is the official launch of Release 2, when registration becomes mandatory.
Need Help With CARM?
Not sure where to start with registration? Contact our team for expert guidance and support.