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CARM: Assess and pay duties and taxes on imported commercial goods

Between and : GST/HST break on select goods

The CBSA will administer a temporary GST/HST exemption on goods imported via the traveller, postal, Courier Low Value Shipment and commercial streams. Learn more: GST/HST break on imported items.

From the Canada Border Services Agency

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Business owner

If you want to authorize an employee to take on the role of a business account manager, you do not need to create a user account first.

Note: Only the business account manager can register your business in the portal. Business owners can wait to create their user account after the business is registered.

If you are the business owner and want to act as your own business account manager, follow the instructions below.

If you need help with registration, complete and submit the Client support contact form: Canada Border Services Agency.

Business account managers (BAMs) and regular users
  1. Click Sign in. Choose one of 2 options to register and select a username and password. Every time you sign in you must use the same option that you use to register. Your options are:
    • GCKey username and password: A GCKey username and password can be used to sign in to any Government of Canada online account that supports GCKey
    • Interac Sign-in Partner: Use your online Canadian banking username and password (if your online bank is supported)
  2. Complete the steps as instructed to enrol for multi-factor authentication
  3. Follow the screens to set up your personal profile
  4. On the First time setup screen, you will have 2 options:

If you need help with registration, complete and submit the Client support contact form: Canada Border Services Agency.

Business account manager (BAM)

  1. Click Register my business
  2. Have the following information on hand to complete the registration process:
    1. Legal entity name or operating name of the business
    2. Full physical or mailing adress of the business
    3. Canada Revenue Agency business number (BN)
    4. Import-export program number (RM account)
    5. Recent account information
  3. Answer the security questions
    1. Previous duties and taxes payment amount and transaction number
    2. Payment amount on select date
    3. Statement of account balance on select date

Details: How to link a user account to a business account in the CARM Client Portal (Video)

Employees: Request access

  1. Click request access to your employer’s registered business:
    1. Click Find a business
    2. Enter your employer’s 9-digit business number
    3. Enter a reason for requesting access
    4. Click Request access
    5. Wait for an approval notification from your business account manager
  2. Repeat the sign-in and multi-factor authentication steps to access the portal

The Canada Border Services Agency (CBSA) assesses and collects duties and taxes on commercial goods imported into Canada using the CBSA Assessment and Revenue Management (CARM) system.

Latest

User guides Updated 2024-12-11

User guides covering registration and how to navigate portal functions.

Get started

How trade chain partners can register and start using the CARM Client Portal to do business with us.

Release schedule, features and benefits

Milestones. Changes to the Release Prior to Payment (RPP) Program. New features like harmonized billing cycles.

Customs notices

Proposed changes to customs programs and procedures related to CARM.

Register for or modify an import-export program account

You need a business number and an import-export program (RM) account before you import or export goods.

Departmental memoranda

Guidelines on policy, legislation and agency procedures.

Webinars Updated 2024-12-13

Register for an upcoming CARM Client Portal webinar.

List of licensed customs brokers

Find a broker approved and licensed by the CBSA to support your import or export business.

Software and service providers

Third-party registered software and service providers to connect with CBSA's various EDI applications.

Advance and national rulings

Published ruling letters with the applicant's consent for the Advance Ruling (Tariff Classification and Origin) and National Customs Ruling programs.

Client service

Information on processing times and service standards for trade-related processes.

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A series of video tutorials to help you use the CARM Client Portal.

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Discover the impact of CARM on your business and how to prepare accordingly.

CARM Client Portal Registration

CARM Client Portal: Testimonials

Business owners share their experiences and thoughts about CARM.

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