CBSA Assessment and Revenue Management

The CBSA Assessment and Revenue Management (CARM) project is a multi-year initiative that will transform the collection of tax and duty for goods imported into Canada. Through CARM, the CBSA will modernize and streamline the process of importing commercial goods into Canada.


Once fully implemented, CARM will:

  • Simplify the overall importing process
  • Provide a modern interface for importing into Canada
  • Give importers self-service access to their own information
  • Reduce the cost of importing into Canada
  • Improve consistency in trade rules and decisions
  • Strengthen compliance verification and fraud detection

Read more about the features and benefits of the CARM initiative.

Planned Implementation Timeline

The implementation of CARM is structured in a series of releases. The Accounts Receivable Ledger (ARL) was the first phase of the CARM project. For details on ARL, consult the Commercial Payments and Accounts section of our website.

The Agency has established a Trade Chain Partner Working Group and is engaging its members on the CARM design. Their collective perspectives and expertise will ensure that:

If you have any questions about the CARM project, contact

Date modified: