• CARM Release 1 is NOW LIVE. For more information regarding CARM Click Here.

CBSA Assessment and Revenue Management

CARM is now live

What is CARM?

The CBSA Assessment and Revenue Management project is a multi-year initiative that will transform the collection of duties and taxes for goods imported into Canada. Through CARM, the CBSA will modernize and streamline the process of importing commercial goods.

Once fully implemented, CARM will:

  • simplify the overall importing process
  • provide a modern interface for importing into Canada
  • give importers self-service access to their information
  • reduce the cost of importing goods into Canada
  • improve consistency of compliance with trade rules

The Launch of CARM – Timeline

CARM Release 0: January 2021 – Complete

No change to external users of the system. The existing ARL system will be upgraded.

CARM Release 1: May 25 2021 – Basic Portal

Release 1 sees the launch of the CARM Client Portal (CCP) made available to importers and customs brokers.

Enrolled clients will be able to:
  • view transactions posted to their accounts
  • make payments by credit card or set up pre-authorized debit
  • delegate portal access to employees and your customs broker to manage commercial import activities
  • request and track the progress of rulings electronically
  • classify goods and estimate duties and taxes
  • register additional Business Account manager(s) to administer your Portal account
CARM Release 2: October 2023 – Full CARM Functionality

Release 2 will expand on the functionalities of the CARM Client Portal and be made available to all trade chain partners.

CBSA will introduce the following:
  • Commercial and Accounting Declaration (CAD), which will replace the current customs coding form B3 and request for adjustment form B2
  • Release Prior to Payment (RPP) program, which will require interested importers to post financial security through surety bond or cash before commercial release of their goods
  • harmonized billing cycles to align payment due dates for importers, providing more time to make interest-free corrections

As of Release 2, all importers will need to be enrolled on the CARM Client Portal and financial security posted for those importers wishing to be part of the RPP program.

Visit CBSA’s CARM page for an overview of these initiatives.

What do you need to do?

It is important to note that CARM is evolving and new details are constantly being made available.

Before Release 2 , all importers will need to be enrolled on the CARM Client Portal and financial security posted for those importers wishing to be part of the RPP program, or risk having their shipments delayed release into Canada.

  1. Set up your user account by acquiring a GCKey or by using a Sign-In Partner. All users of the portal will need an individual user account before linking their business account
  2. Link your business account on the portal and delegate authority to employees, brokers, and/or trade consultants
  3. Talk to your account manager at Davidson & Sons Customs Brokers to arrange your customs bond
Subscribe For CARM Updates

Davidson & Sons is closely monitoring updates as they are communicated by the CBSA.  Sign up for CARM newsletter to stay informed!

Looking for more information regarding CARM?