| CARM is changing the way that commercial goods are imported into Canada and the CARM Client Portal allows for self-service access for importers. CARM is a new multi-phase, multi-year initiative which 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 payment of duties and taxes, view their statement of accounts with CBSA, and much more.
Implementation of CARM will occur in three phases/releases:
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 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 – January 2023
- Release all functionality for the CARM client portal
- Open to all trade community
- Business registration & program enrolment
- Electronic commercial accounting declarations with 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 does an importer need to do during Release 1? (Anytime after May 25, 2021)
- 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
- Link User Account with Business Account
- Grant Access to Employees, Representatives, and Broker
- Use the CARM Client Portal
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
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.
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 early in 2023.
RPP allows for 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, or to start this process, please reach out to Buckland carm@buckland.com.
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.
Helpful links from the CBSA:
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