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.
Countdown to CARM
CARM will become the system of record for importers to Canada on October 21, 2024, with the implementation of CARM Release 3. However, it is essential for importers to complete their registration as soon as possible to avoid the CARM blackout period. Throughout this blackout period, accounting privileges and access to accounts will be temporarily unavailable, and the option to register for the CARM client portal will not be available.
CARM Implementation Phases
| Release 0 – January 2021 The Accounts Receivable Ledger (ARL) went live. | |
| Release 2 – May 25, 2021 Release 1 launched the CARM Client Portal, a self-service tool that facilitates the accounting and revenue management processes with the CBSA. | The CARM Client Portal is available to importers and brokers, as well as trade consultants who currently submit rulings on behalf of importers. Those who have onboarded to the portal are able to view their transactions and statements of account, request a ruling and pay invoices with new electronic payment options. |
| Release 3 – October 21, 2024 CARM will become the official system of record for the collection of duties and taxes for commercial goods imported into Canada. The release scheduled for October 2024 will introduce the following features: | – Release 3 soft launch in October 2024 allowed selected industry partners to test their own internal systems and allow time for software service providers to continue to certify their software with CARM. – Electronic commercial accounting declarations that you can correct and adjust – Changes to the Release Prior to Payment (RPP) program – Harmonized billing cycles – New offsetting operations – Electronic management of appeals and compliance actions – The ability to: register for a Business Number (BN9), enrol in various CBSA commercial programs Note: As of October 21, 2024, the ability to register for an importer or exporter account (RM) will only be available via the CARM Client Portal. The Canada Revenue Agency will no longer be providing this service. Further enhancements are expected to become available in the Fall of 2024. |
What do you need to do?
- Obtain a Business Number and program account identifier (RM number)
- 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)
- Link User Account with Business Account
- Grant Access to Employees, Representatives, and Broker (Follow the step-by-step instructions to delegate authority to Buckland)
- Have/obtain a Release Prior to Payment (RPP) Importer Security Bond
Why is it important to register?
- It’s essential 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 3 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 3, 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 as of October 2024.
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.
For more information about bonds and RPP, visit the CARM website.
Resource: Customs Bond Checklist (Surety Association of Canada)
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.
Important Information
Effective April 1st, 2024, in accordance with CN24-10 and CN24-11, there will be significant changes to the review process for Single and Blanket B2 Adjustments or Voluntary Disclosure requests. From this date forward, such requests will no longer undergo review and will instead be directly processed as CAD adjustments within the Canada Border Services Agency’s (CBSA) Assessment and Revenue Management (CARM) system. This transition in procedure will be fully implemented by October, 2024. It marks a strategic shift in the approach to customs adjustments, streamlining processes and ensuring greater efficiency in the management of trade compliance matters. It is imperative for stakeholders to be aware of these changes and adapt their procedures accordingly to maintain compliance with customs regulations.
For more information:
NEW CARM Billing Changes Impacting ALL Canadian Importers
CARM Release 3 will be implemented on October 21, 2024 and is changing the way Canadian Importers and Brokers are required to interface with CBSA for your imports. These changes will impact the scope of our current services to include additional support required by our valued clients and we have created two new fee codes which will be added to all Canadian Brokerage rate schedules.
The additional fees are as follows:
CARM Registration Fee – Effective 1 March, 2024
Meetings and phone calls for clients who need help with their CARM Portal registration or delegation of authority will be charged CARM Registration Fees. Fees will also be charges if meetings are changed or cancelled with less than 24 hours notice. Although these services have been offered at no charge, as the CARM Release 3 approaches, clients can expect to see fees applied as follows:
1-31 March, 2024: $200 / Meeting/call
1-30 April, 2024: $400 / Meeting/call
1 May 2024 onward: $600 / Meeting/call
*** CARM registration is mandatory, but clients can avoid being charged this fee by completing their CARM Portal registration and accepting Buckland’s delegation of authority before 1 March, 2024. Book an Appointment with our CARM Support Team Now!
CARM Portal Entry Processing Fee – Effective October, 2024
For certain shipments like cash types and v types, CBSA will require Buckland to process a manual entry in the CARM Portal in addition to regular entry processing. Any entries that require this additional step will have a CARM Portal Entry Processing Fee of $75 applicable per transaction.
CBSA CARM Client Portal Webinars:
Webinar Registration – Registering Your Small / Medium Business on the CARM Client Portal
The CBSA’s Assessment and Revenue Management (CARM) team is excited to offer a new series of shorter webinars dedicated to helping small and medium businesses understand how CARM may affect them while guiding them through the steps required to register on the CARM Client Portal.
Registration is required for these webinars. Please register using the link that corresponds to your preferred date/time.
| English | Wednesday, June 12, 2024 | 11:00 pm -12:00 pm EDT | Register |
| English | Thursday, June 27, 2024 | 12:00pm – 1:00pm EDT | Register |
| English | Tuesday, July 9, 2024 | 3:00 pm to 4:00 pm EDT | Register |
| English | Wednesday, June 12, 2024 | 1:00 pm to 2:00 pm EDT | Register |
| French | Tuesday, July 9, 2024 | 1:00pm – 2:00pm EST | Register |
| French | Thursday, August 29, 2024 | 1:00 pm to 2:00 pm EDT | Register |
Helpful links from CBSA:
The CBSA has released a CARM toolkit including:
- A flow chart to help small and medium businesses understand if they need to register on the CARM Client Portal and;
- 5 Steps to Register Your Business on the CBSA Assessment and Revenue Management CARM Client Portal.
- 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
- 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
Make registration easy with these step-by-step instructions to walk you through the process of signing up for the CARM Client Portal and delegating authority to your broker.
CARM Release 3 is scheduled for October 2024 and there are a number of tasks that importers need to complete to be prepared. Find out more and get prepared today!
Access our frequently asked questions guide for answers to the most common CARM questions.
Access our Webinar
To learn how to register for the CARM Client Portal, watch our webinar from April 20, 2021, featuring a step-by-step presentation with our special guests from the CBSA to help you better understand the process.
Listen to our How to Register for the CARM Client Portal Podcast
On this episode of the Beyond Borders Podcast, we are joined by Sara Hiebert, Account Manager at Buckland. Sara walks listeners through the steps to easily get registered for the CARM Client Portal.
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.