What is CARM?
The CBSA Assessment and Revenue Management (CARM) is the digital initiative to change how CBSA assesses and collects duties and taxes on commercial goods imported into Canada. In October 2024, CARM will become the official system of record that importers and other trade chain partners will use to pay duties and taxes. This initiative aims to modernize and streamline the process of accounting for imported goods and paying duties and taxes.
To ensure a smooth transition and continued compliance with CBSA regulations, we kindly request that you register on the CARM client portal as soon as possible. By registering on the portal, you will have access to a range of features and benefits, including:
1. Simplified processes for customs clearance and duty/tax payments.
2. Enhanced visibility into your import transactions and financial obligations.
3. Improved communication channels with CBSA and other stakeholders.
4. Greater efficiency in managing your import-related activities.
Registration on CARM Portal
As importer, please register your business on the CARM Client Portal (the portal) first.
1. After you access the portal, you will create your personal profile and then register your business account.
You will need to provide certain information about your business and import activities to complete the registration process. If you don’t know how to answer 2 out of 3 security questions, you may contact CBSA Client Support Helpdesk.
CARM Client Support Helpdesk
Hours of service: Monday to Friday from 7 am to 5 pm (eastern time)
Web form contact us: https://www.cbsa-asfc.gc.ca/contact/csform-formulairesc-eng.html
Phone #: 1-800-461-9999 -> option 2 for CARM
The first person to link their personal profile to a business account becomes the business account manager for that company. The business account manager role has the highest level of access to a business account, and is authorized to read, write and edit all business information in the portal. Businesses should select a second business account manager as a backup.
2. For other employees, they may request to access to the company. And the business account manager will assign a role to the employee and then approve the access.
Release Prior to Payment (RPP) program
The Release Prior to Payment (RPP) program allows participants to obtain the release of goods from the CBSA before the final accounting and payment of duties and taxes.
When CARM becomes the official system of record, obtaining the release of imported goods prior to accounting and payment of duties will significantly change for importers. They will no longer be able to use their customs broker’s RPP security to clear shipments before paying duties and taxes. Importers who want to participate in the RPP program will be required to post their own financial security. They will have the following options:
- Option 1: a financial security instrument for 50% of their highest monthly accounts receivable (inclusive of GST) with a minimum financial security of $5,000 per import program (RM)
- Option 2: cash deposit for 100% of their highest monthly accounts receivable (inclusive of GST)
The current RPP program will remain in effect until May 2024, at which point the new requirements are expected to take effect. In anticipation of these changes, the CBSA has developed the following plan to help importers transition to the new requirements, which will include instructions on how to:
- calculate their security
- post a security
- make a cash deposit
DELEGATE AUTHORITY
Please delegate authority to our in-house customs brokerage firm Ezcustoms Inc. as your customs broker in the CARM portal so that we can conduct business with the CBSA on your behalf.