What is CARM?
CARM (CBSA Assessment and Revenue Management) is an online platform used by the Canada Border Services Agency to manage:
- Import duties and taxes
- Importer accounts
- Customs broker delegations
- Financial security requirements
CBSA Compliance
CARM Guide for Canadian Importers
The CBSA Assessment and Revenue Management (CARM) system is mandatory for all businesses importing goods into Canada. This guide explains what CARM is, who must register, and how Ezcustoms manages CARM compliance for every Eztrans shipment.
CARM changes how importers interact with CBSA by providing a centralized online system for managing import accounts, paying duties, and monitoring trade compliance. Registration is mandatory — without it, your customs broker may be unable to clear your shipments. Eztrans clients have CARM compliance handled by our affiliate Ezcustoms Inc.
Last reviewed: July 20, 2026 · Reviewed by Ezcustoms Inc., licensed CBSA customs broker
CARM Explained
What importers need to know
CARM Client Portal
Through the CARM Client Portal (CCP), importers can:
- Register their importer account
- View import transactions
- Delegate authority to customs brokers
- Manage financial security requirements
- Pay duties and taxes electronically
Who Must Register?
Any business importing goods into Canada must register. This includes:
- Importers of record
- Customs brokers
- Trade consultants
- Financial security providers
Delegating Authority to Your Broker
In the CARM portal, importers must grant authorization to their customs broker to:
- Submit customs entries
- Manage import declarations
- Interact with CBSA on behalf of the importer
Financial Security
Release Prior to Payment (RPP)
Under CARM, importers must post their own financial security to have goods released before duties and taxes are paid.
Financial security bond
A surety bond issued by an approved financial provider — 50% of the importer's highest single month of duties and taxes over the trailing 12 months, with a minimum of $5,000 and a maximum of $10 million per import account. CBSA recalculates this annually. Most importers with regular shipment volumes use this option.
Cash deposit
A 100% cash deposit of the same calculated amount, held by CBSA in lieu of a bond. This option ties up working capital and is typically used by importers who cannot obtain a surety bond.
Ezcustoms & Eztrans
CARM compliance handled for you
Ezcustoms Inc. is a licensed CBSA customs broker and the in-house brokerage affiliate of Eztrans Logistics. Every Eztrans shipment includes integrated customs services.
Ezcustoms manages CARM portal delegation, HS tariff classification, customs entry filing, and duty payment coordination on behalf of Eztrans clients. If your business is not yet registered in the CARM portal or needs to delegate authority to a licensed broker, our team can guide you through the process.
The Shift to Self-Service
From broker-managed paperwork to importer-led accounts
For years, most Canadian importers left day-to-day customs accounting almost entirely to their customs broker, who filed entries, tracked classification, and managed payment arrangements largely on paper and out of the importer's direct view. CARM moves that activity onto a single online system, the CARM Client Portal, where the importer itself holds the master account rather than the broker. Classification history, transaction records, statements of account, and financial security arrangements now live in one place the importer can log into directly, instead of being scattered across a broker's internal files. Brokers continue to do the transactional work of preparing and submitting entries, but under CARM the account of record — and the ability to see and manage it — belongs to the importer.
Importer Responsibility
Why the portal puts more onus on importers
This is more than a technology upgrade — it reflects where CBSA places responsibility for customs compliance. Duties, taxes, and accurate reporting have always been the legal obligation of the importer of record, even in periods when a broker quietly handled most of the paperwork. As CBSA phases CARM in, that underlying liability is becoming more visible and more directly managed by importers themselves, rather than sitting behind a broker relationship. Importers are increasingly expected to register and maintain their own account on the portal and to hold their own financial security arrangements, rather than relying solely on a broker's security to cover their shipments. A broker can still be delegated to transact on the importer's behalf, but the account — and the liability underneath it — remains the importer's own.
Registration Steps
The general path to CARM compliance
Every importer's situation is a little different, but most follow the same general sequence when bringing their account into compliance.
- Step 1
Register a business account
Create and verify a business account on the CARM Client Portal under the importer's own business number, establishing the importer — not the broker — as the account holder of record.
- Step 2
Delegate authority to a broker
If you work with a customs broker, formally delegate authority to that broker inside the portal so they can keep submitting entries and managing declarations on your behalf without interruption.
- Step 3
Arrange financial security
Put the required financial security in place, whether through a surety bond or another approved arrangement, so shipments can keep moving under the release option that applies to your account.
Guided Compliance
Navigating CARM with a licensed broker at your side
Many importers find the move to a self-managed portal unfamiliar, especially if they have never interacted directly with CBSA systems before. Eztrans clients work with Ezcustoms Inc., a licensed customs broker, to walk through each part of this process: setting up the CARM Client Portal account correctly, completing the delegation of authority so entry filing is not interrupted, and confirming that an appropriate financial security arrangement is in place before it is needed. Ongoing compliance — monitoring account standing, keeping delegation current, and responding to CBSA requirements as the program continues to be phased in — is handled as part of the same relationship, so importers are not left to interpret portal requirements on their own.
Related services
FAQ
CARM — Frequently Asked Questions
Clear answers for Canadian importers evaluating freight forwarding, China–Canada shipping, and integrated logistics options.
Is CARM mandatory for importers?
Yes. All businesses importing goods into Canada must register in the CARM Client Portal to manage their import accounts and authorize customs brokers to act on their behalf.
Do I still need a customs broker under CARM?
Yes. Importers continue to work with licensed customs brokers to prepare customs entries and manage import documentation. Under CARM, you must also explicitly delegate authority to your broker through the portal.
What happens if I do not register in the CARM portal?
If an importer does not register and authorize their customs broker in the CARM portal, customs clearance can be delayed or refused at the border.
Does CARM change how duties are paid?
Yes. Importers can now view and pay duties and taxes directly through the CARM Client Portal, and must post their own financial security to participate in the Release Prior to Payment (RPP) program.
Need help with CARM or import customs clearance?
Contact Eztrans to discuss CARM registration, broker delegation, or customs brokerage for your Canada-bound shipments. Our Ezcustoms team handles compliance so you can focus on your business.