January 13, 2021 – The Canada Border Services Agency’s (CBSA) Assessment and Revenue Management project, or CARM as it is referred to, is a multi-year project being implemented through a phased approach. CARM will transform the way in which CBSA operates with the goal of delivering a more streamlined trade experience, a more secure environment for trade and increased compliance and revenue collection.
As part of the phased approach, release 1 will take place in spring 2021 and release 2 is planned for spring 2022. CBSA clients will need to visit the CARM Client Portal in order to create a user account and set up their business. This will allow clients to view and manage their duties and tax accounts with CBSA, submit commercial accounting declarations and make any necessary corrections, make electronic payments, and file advanced ruling requests.
- As part of release 1 this spring (2021), importers, customs brokers and trade consultants will be able to access the CARM Client Portal. It is important to note that Importers will need to delegate access to their customs brokers and other service providers to conduct business on their behalf.
- All other client types will be able to access the portal with release 2. In spring 2022, a new electronic form called the Commercial Accounting Declaration (CAD) will replace the current B3 (customs coding form) and B2 (adjustment request), and related processes. Additionally, in spring 2022, Importers will be required to post financial security directly on their accounts to take advantage of Release Prior to Payment (RPP) privileges, as brokers will no longer be able to secure client accounts with their security, to facilitate this various options will be available including posting a cash or electronic bond.
For more information on CARM, please visit the CBSA website: https://www.cbsa-asfc.gc.ca/prog/carm-gcra/menu-eng.html