CARM

CARM (Canada Border Services Agency (CBSA) Assessment and Revenue Management) is a new multi-phase, multi-year initiative that will modernize, streamline and transform the collection of duties and taxes on goods imported into Canada. CARM allows trade chain partners to have an online cloud-based portal where they can view their business numbers, apply for new business numbers, make payments of duties and taxes, view their statements of accounts with CBSA, and much more.

CARM Release 2 Countdown

CARM Implementation Phases

Release 0 – January 2021 The Accounts Receivable Ledger (ARL) went live.

Release 1 – May 25, 2021 CARM Client Portal went live with basic functions for importers, customs brokers, and trade consultants and includes:

• Ability to grant access to your portal account to a third-party service provider (customs broker, trade consultant)
• New Online payment options (credit card payments, pre-authorized debit, etc.)
• Tools to help classify goods and estimate duties and taxes
• Application Program Interface (API) to retrieve tariff data
• Ability to electronically request rulings and track their progress

Release 2 – October 2023 Release all functionality for the CARM client portal

• Open to all trade community
• Business registration & program enrolment
• Electronic commercial accounting declarations with the ability for corrections and adjustments (replacing current B3 & B2)
• Changes to Release Prior to Payment requirements for Bonds
• Harmonized billing cycles
• New offsetting options
• Electronic management for appeals and compliance actions

What do you need to do?

1. Obtain a Business Number and program account identifier (RM number)
2. Register for the CARM Client Portal by creating an Individual User CARM Client Portal Account (Follow the step-by-step instructions to get set up on the CARM Client Portal)
3. Link User Account with Business Account
4. Grant Access to Employees, Representatives, and Broker (Follow the step-by-step instructions to delegate authority to Buckland)
5. Have/obtain a Release Prior to Payment (RPP) Importer Security Bond

Why is it important to register? 

• It’s important to register early to ensure there are no disruptions to your Import activity (this will not happen in Release 1 – but if you aren’t registered you will experience delays once Release 2 opens)
• To become familiar and comfortable with using the portal
• To ensure you have the correct parties as delegated authorities

CARM Importer Security Bond

As part of the CBSA CARM initiative release 2, importers will soon be required to secure and post their own importer security bond in order to participate in the Release Prior to Payment Privilege (RPP). Previously, a customs broker was able to use their own customs bond on behalf of their clients, and this will no longer be allowed under CARM in late 2023.

RPP allows importers and customs brokers to obtain a release of goods from the CBSA and defer payment of duties and taxes as well as the accounting of these fees. If an importer does not have their own security bond, they will no longer be able to recognize these benefits under RPP and will need to pay duty and taxes prior to goods being released by the CBSA.

We know that the changes coming with CARM can be overwhelming, but rest assured that Buckland will be working hand in hand with our customers to ensure that they have the information required to successfully transition into each release of CARM.

CBSA CARM Webinars

CARM Client Portal Onboarding

English
Tuesday, June 13, 2023 1:00pm – 2:30pm EST Register
French
Tuesday, June 13, 2023 3:00pm – 4:30pm EST Register

What You Need to Know with CARM Release 2 Webinar
English
Tuesday, June 20, 2023 1:00pm – 2:30pm EST Register
French
Tuesday, June 20, 2023 3:00pm – 4:30pm EST Register

Stand-Alone Topic Webinars – Billing Cycle

English Tuesday, May 30, 2023 1:00pm – 2:30pm EST Register
French Tuesday, May 30, 2023 3:00pm – 4:30pm EST Register

Stand-Alone Topic Webinar – Commercial Accounting Declaration

English Tuesday, June 6, 2023 1:00pm – 2:30pm EST Register
French Tuesday, June 6, 2023 3:00pm – 4:30pm EST Register

Stand-Alone Topic Webinar: Release Prior to Payment Program

English Tuesday, June 27, 2023 1:00pm – 2:30pm EST Register
French Tuesday, June 27, 2023 3:00pm – 4:30pm EST Register

Open Mic Sessions – Bilingual

Thursday, June 1, 2023 1:00pm – 2:00pm EST Register
Thursday, June 29, 2023 1:00pm – 2:00pm EST Register

Helpful links from CBSA:

• Visit the CARM CBSA website
• CARM Support Resources & User Guides
  • Information Sheet – Registering a Business on the CBSA Assessment and Revenue Management (CARM) Client Portal
  • User Guide – Onboarding to the CARM Client Portal
  • User Guide – Financial information, payment processing and tariff tools in the CARM Client Portal
  • User Guide – User Guide – Delegation of Authority
  • User Guide – Managing Rulings
  • User Guide – Post Financial Security for Release Prior to Payment Privileges
  • Release Prior to Payment Transition FAQ
• CBSA How To Videos: YouTube Playlist
  • How to create login credentials and a user account in the CARM Client Portal
  • How to set up a delegation of authority for a third-party service provider in the CARM Client Portal
  • How to set up a delegation of authority for employees in the CARM Client Portal
  • How to link a user account to a business account in the CARM Client Portal
  • How to view financial information and transaction history in the CARM Client Portal
• Questions? Email: CBSA.CARM_Engagement-Engagement_de_la_GCRA.ASFC@cbsa-asfc.gc.ca
• Join the CARM LinkedIn Group
• Join the CARM GCcollab Forum
• Join the CARM distribution list, reach out to the CBSA.CARM_Engagement-Engagement_de_la_GCRA.ASFC@cbsa-asfc.gc.ca

Resources 

A tip to keep in mind!
The first person to register for a business will be considered the account manager, so be sure to have the correct person at your organization registering for the CARM Client Portal.