Memorandum D17-1-5: Accounting for Commercial Goods
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 system (CARM) is now the official system of record for importers and other trade chain partners. To request an accessible format of this D-memo, email carm_communications-communications_gcra@cbsa-asfc.gc.ca
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