• Creating a CARM Client Portal (CCP) business account will be required to import goods into Canada and enable businesses to transact directly with the CBSA.
• A commercial importer must designate a Business Account Manager (BAM) from their company to create and manage their CCP business account.
• The BAM must create a user account and input the importer’s company information to complete the setup of a CCP business account.
• The BAM will be asked to provide import transaction information contained in the importer’s Daily Notices (DNs) and monthly Statement of Account (SOA).
• Once the CCP business account is set up, additional BAMs can be designated to assist in the management of the account.

The New Commercial Accounting Declaration (CAD)

The Commercial Accounting Declaration (CAD) is the new digital document for accounting imported goods with the CBSA, including subsequent corrections or adjustments:

• No impact to customs clearance.
• Replaces the previous B3: Canada Custom Coding Form and the B2: Canada Customs – Adjustment Request.
• Serves as a single accounting declaration record for imported goods, with corrections and adjustments processed as subsequent versions of the original CAD.
• Available for importers to view, edit, or download in their CARM Client Portal (CCP) account.
• For details, please see CBSA Memorandum D17-1-5: Accounting for Commercial Goods.

For FedEx Express customers only: 

• All FedEx invoices, activity records, and reports now reference the new CAD format and details.
• Please refer to your FedEx invoice or activity record for any Courier Low Value Shipment (CLVS) transactional details that are missing from your CAD.

• The importer’s BAM can grant this authorization to their third-party service providers (e.g., customs brokers) to enable them to manage their commercial importation activities via the CCP.
• Multiple customs brokers can be delegated to manage an importer’s commercial import activities. Importers must delegate each broker separately by logging into their CCP account and accepting the notification they receive from each one, to accept their business relationship.
• Only an importer’s delegated customs broker(s) will be able to perform customs entry filing and duty and tax assessment services on their behalf.
• The Delegation of Authority is an additional requirement and does not replace the current requirement for a General Agency Agreement (GAA)/ Power of Attorney (POA) to act on an importer’s behalf.

With the implementation of CARM Release 3, a customs broker’s RPP financial security no longer covers commercial importers. Beginning May 20, 2025 at 3 a.m. (EDT), all commercial importers must post their own financial security, such as a surety bond or cash deposit, to enrol and benefit from the Release Prior to Payment (RPP) program.

Note: The RPP program allows for the electronic release of imported goods before payment of duties and taxes.

To avoid clearance delays, all commercial importers should secure their financial security before the transition period ends. FedEx Express can assist importers to post a CARM bond. For more information, please email us at CARM@fedex.com. Alternatively, importers may work with security providers to post financial security. For a list of accepted providers, please see Appendix A of CBSA Memorandum D17-5-2.

The CARM Client Portal offers direct payment of import duties and taxes to the CBSA:

• As a FedEx Express customer, if you want to pay the CBSA directly, please notify us in advance by completing and submitting this agreement by email. For assistance, email CARM@fedex.com. To avoid duplicate charges, it’s important to advise us if you would like to pay the CBSA directly.
• If you do not notify FedEx Express about your preference to pay the CBSA directly, we will continue to handle the payment for any duties and taxes calculated for the goods we import on your behalf and invoice you accordingly.

If you’re a new commercial importer or a shipper looking to become a non-resident importer (NRI) for goods imported into Canada, you’ll need a valid BN and Import-Export program account (RM) number. For more information, please see the CBSA’s Step-by-Step Guide to Importing. 

Commercial resident importers must now apply for their BN and RM through the CARM Client Portal (CCP). Non-resident importers are also required to apply for their RM through the CCP but must continue to use the CRA’s BN number registration process to obtain a BN.

The CBSA requires importers to retain all records of their imports into Canada for six years following importation. These records must be kept in Canada, the US, or Mexico. Non-compliance may result in monetary penalties. For more information, please see the CBSA website.