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October 21: Import-export program (RM) account
The CBSA Assessment and Revenue Management system (CARM) is now the official system of record used to account for imported commercial goods and pay duties and taxes owed to the Canada Border Services Agency. Find out how to Register for or modify an import-export program account
The CBSA Assessment and Revenue Management (CARM) will offer significant benefits to our trade chain partners. Find out what you need to do to be ready for .
Importers
- 1. Register your business on the CARM Client Portal (the portal) before . The first time you access the portal, you will create your personal profile and can then register your business account.
Business account manager (BAM)
The first person to link their personal profile to a business account becomes the business account manager for that company. The business account manager role has the highest level of access to a business account, and is authorized to read, write and edit all business information in the portal.
Businesses should select a second business account manager as a backup.
- 2. If you use a customs broker:
- delegate authority to them in the portal so that they may continue to act on your behalf after
- talk to your broker if you have payment arrangements and are considering pre-authorized debit payments on your account
- 3. System changes:
If you have your own customs software to transmit information to the CBSA electronically, you will need to make systems changes:
- Refer to the Electronic Commercial Client Requirements Document (Chapters 24 and 26) for more details
- Get familiar with publicly available application program interfaces that allow the trade community to transact with the CBSA by emailing: cbsa.carm_engagement-engagement_de_la_gcra.asfc@cbsa-asfc.gc.ca
- If needed, access the list of licensed customs brokers
More information
- Visit Resources to support onboarding to learn how to register via our step-by-step guides and videos
- Learn about the Release Prior to Payment (RPP) program transition period for importers
Customs brokers
- 1. Register your business on the CARM Client Portal (the portal). When accessing the portal for the first time, you will create your personal profile and can then register your business account.
Business account manager (BAM)
The first person to link their personal profile to a business account becomes the business account manager for that company. The business account manager role has the highest level of access to a business account, and is authorized to read, write and edit all business information in the portal.
Businesses should select a second business account manager as a backup.
- 2. If you provide customs-related services to your clients:
- request a business relationship with your clients in the portal so that:
- they can delegate the authority to you
- you may continue to act on their behalf
- talk to your client about what payment arrangements they would like to make and if they are considering using pre-authorized debit (PAD) payments
- have your BAM assign roles to any employees who provide customs-related services to your clients
- request a business relationship with your clients in the portal so that:
- 3. System changes:
If you have your own customs software to transmit information to the CBSA electronically, you will need to make system changes.
Refer to the Electronic commercial client requirements document (Chapters 24 and 26) for more details.
More information
Visit the CARM webpage where you will find helpful items including CARM related D-memos and a library of user guides that provide step-by-step guidance to learn how to register, request a business relationship and assign employee roles in the portal.
Trade consultants
Trade consultants who currently submit rulings on behalf of importers are able to access the CARM Client Portal upon request to the CBSA. Other trade consultants will have access to the portal as of .
If you are a trade consultant, here's how you can prepare:
- Contact client support to request access to the portal
- Set up your user account by signing in using either GCKey or a sign-in partner and link to your business account
- Remind your importer clients to create their portal accounts and delegate authority to you so that you can send rulings requests to the CBSA on their behalf
As of , new trade consultants will be able to acquire a business number (BN) and program identifier (RM) using the portal
As of , if you are contracted to review client accounts and submit adjustments, make sure you have been provided delegation of authority by your client in the portal
Financial security providers
Follow these key steps.
Before :
- continue to provide importers with release prior to payment (RPP) bonds, as per the current practice
- set up your application programing interface solution with the CBSA prior to in order to send financial security information to the CBSA
After :
The CBSA will receive financial security information electronically via an application programing interface. You should:
- get familiar with publicly available application program interfaces that allow the trade community to transact with the CBSA by emailing: cbsa.carm_engagement-engagement_de_la_gcra.asfc@cbsa-asfc.gc.ca
- set up your application programing interface solution with the CBSA prior to October in order to send bond information to the CBSA
- register with the CBSA and acquire a program identifier (RM) number through the portal to be designated issuer of electronic financial security
Customs bonded warehouse (CBW) licensees
The CARM system will allow customs bonded warehouse licensees (licensees) to:
- communicate more easily with the CBSA
- provide all necessary documentation to the CBSA in a secure electronic environment
The system will make it easier for licensees to comply with the agency’s tracking requirements that are common across various trade programs.Footnote 1
Ultimately, licensees will use the CARM system to:
- apply for/enrol in various trade programs
- account for goods in their warehouses
How to prepare
In preparation for CARM becoming the official system of record for the collection of duties and taxes for goods imported into Canada in October 2024, licensees and importers must:
- register in the CARM Client Portal (CCP)
- provide their up-to-date baseline inventory count of all unreleased goods
- keep an accurate account of all customs bonded warehouse movements before, during the cutover period and beyond
Baseline inventory count
The CARM system will need an inventory of goods for each importer to serve as a baseline for future accounting transactions. As a CBW licensee, or an importer who uses a customs bonded warehouse, you currently have 2 options to choose from to submit your baseline inventory:
Recommended Option 1: Electronic Data Interchange (EDI) or Application Programming Interface (API)
- Deadline: within the first 2 weeks of CARM Release 3 (by )
Option 2: Type 10 Commercial Accounting Declaration (CAD) submission via the CCP
- Deadline: within the first 2 weeks of CARM Release 3 (by )
Closed Option 3: File transfer and manual review
- Deadline: . This option is reserved for customs bonded warehouse licensees and importers that provided their sample inventory to the CBSA prior to the deadline.
Submitting your inventory by EDI or API
The CBSA recommends this option. EDI and API already allow licensees and importers to transmit their movement of goods into and out of a customs bonded warehouse. Licensees and importers can also use their system or their service provider’s system for this one-time exercise to accurately and efficiently transmit their inventory to the CBSA.
EDI and API submissions will transmit the data to the CARM system, without the need for a CBSA officer to review or validate it.
Submitting your inventory by Type 10 Commercial Accounting Declaration via the CARM Client Portal
This is the CBSA’s second preferred option. Licensees and importers who select this option must submit their baseline inventory via the CARM Client Portal within the first 2 weeks of CARM becoming the system of record, or by .
The date you submit the data becomes the date of accounting.
Submitting your inventory by file transfer
This option is only available to customs bonded warehouse licensees and importers that adhered to Customs Notice 24-23 and provided their sample of inventory data by August 16, 2024. The CBSA is already in contact with these CBW operators and trade chain partners.
Eligible CBW operators and importers are reminded that they must:
- submit their complete inventory by
- sign in to the CARM Client Portal within 2 weeks after CARM becomes the official system of record, to review and submit any updates or corrections
If a template cannot be uploaded during the cutover period, the CBW licensee or importer will need to transmit their inventory via a Type 10 CAD entry once the external launch takes place on October 21, as described in Option 2, above.
For complete details, consult Customs Notice CN 24-23 CARM: Customs Bonded Warehouse Baseline Inventory Count.
Registering in CARM and submitting your baseline inventory count are essential to fully enrolling, participating and communicating within the CARM system.
Companies that fail to register and submit a baseline inventory may experience significant problems with their importing and exporting activities.
More information
- Consult Chapter 26: Commercial Accounting Declaration (CAD) of the Electronic Commerce Client Requirements Document
- Request a copy of Chapter 26: cbsa.carm_engagement-engagement_de_la_gcra.asfc@cbsa-asfc.gc.ca.
Other trade chain partners
When CARM becomes the official system of record all other trade chain partners will be able to use the portal to conduct business with the CBSA such as: exporters (new RM number), sufferance warehouses, lawyers, accountants, carriers, or other service providers.
Details on how these partners can register on the portal will be shared ahead of October 2024.
Contact us
- CARM Client Support Helpdesk
- Request to get added to our distribution list: cbsa.carm_engagement-engagement_de_la_gcra.asfc@cbsa-asfc.gc.ca
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