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 becomes the system of record for importers to Canada on May 13, 2024.
CARM Implementation Phases
Release 0 – January 2021 The Accounts Receivable Ledger (ARL) went live.
Release 1 – 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 2 – October 2023 Soft Launch for Industry Partners
Release 2 soft launch is planned for October 2023 to allow selected industry partners to test their own internal systems and allow time for software service providers to continue to certify their software with CARM.
Release – May 13, 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 May 2024 will introduce the following features:
- Electronic commercial accounting declarations that you can correct and adjust
- Changes to the Release Prior to Payment (RPP) program
- Harmonized billing cycles
- New offsetting options
- 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 May 13, 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 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 as of May 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.
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.
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 | Tuesday, December 5th, 2023 | 1:00pm – 2:30pm EST | Register |
| English | Wednesday, December 13th, 2023 | 1:00pm – 2:00pm EST | Register |
| English | Thursday, January 11th, 2024 | 1:00pm – 2:00pm EST | Register |
| English | Tuesday, January 16th, 2024 | 7:00pm – 8:00pm EST | Register |
| English | Thursday, January 25th, 2024 | 10:00am – 11:00am EST | Register |
| English | Wednesday, January 31st, 2024 | 1:00pm – 2:00pm EST | Register |
| English | Tuesday, February 6th, 2024 | 1:00pm – 2:00pm EST | Register |
| English | Tuesday, March 19th, 2024 | 1:00pm – 2:00pm EST | Register |
| French | Tuesday, December 5th, 2023 | 3:00pm – 4:30pm EST | Register |
| French | Thursday, January 11th, 2024 | 3:00pm – 4:00pm EST | Register |
| French | Tuesday, January 23rd, 2024 | 6:00pm – 7:00pm EST | Register |
| French | Wednesday, January 31st, 2024 | 10:00am – 11:00am EST | Register |
| French | Tuesday, March 19th, 2024 | 3:00pm – 4:00pm EST | Register |
Webinar Registration – What You Need to Know with CARM Release 2 Webinar
These webinars will focus on the key changes to understand and prepare prior to Release 2 of the CARM Client Portal.
Registration is required for these webinars. Please register using the link that corresponds to your preferred date/time.
| English | Thursday, January 18th, 2024 | 1:00pm – 2:30pm EST | Register |
| English | Tuesday, February 13th, 2024 | 1:00pm – 2:30pm EST | Register |
| English | Tuesday, March 26th, 2024 | 1:00pm – 2:30pm EST | Register |
| French | Thursday, January 18th, 2024 | 3:00pm – 4:30pm EST | Register |
| French | Tuesday, March 26th, 2024 | 3:00pm – 4:30pm EST | Register |
Webinar Registration – Open Mic Sessions
Open Mic Sessions are an open forum where TCPs can attend to ask questions in English or French on topics covered in any of the webinars.
| Bilingual | Thursday, January 25th, 2024 | 1:00pm – 2:00pm EST | Register |
| Bilingual | Wednesday, March 27th, 2024 | 2:00pm – 3:00pm EST | 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
- 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
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 2 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.