Regulatory News & Information

CBSA Assessment and Revenue Management (CARM)

CBSA Assessment and Revenue Management (CARM)

CARM is a Canada Border Services Agency (CBSA) multi-year project to simplify and modernize their accounting and data management systems to provide the commercial trade community with a streamlined method of interaction with the CBSA. This will be achieved through the replacement of existing revenue and cash management systems, simplified processes, and direct interactive electronic options.

Where are we now?

The first phase of CARM, the Accounts Receivable Ledger (ARL), was implemented in January 2016. Detailed information on the ARL is available on the CBSA Commercial Payments and Accounts webpage.

What happens next?

Due to the COVID-19 pandemic the CBSA planned implementation timeline for the next phase of CARM has been suspended and will be re-evaluated at a later time. Once it is fully implemented, this phase will transform business and import processes by changing the rules and processes around entry creation, submission, adjustments, and corrections (currently form B2).  

Here is a list of some of the key features and changes that have been proposed under CARM:

  • Release Prior to Payment (RPP) Privilege. The RPP security posted by a customs broker will no longer extend to importers who avail of their services. Importers will now be required to post their own financial security (i.e., surety bond or cash deposit) to obtain release of their goods prior to accounting and payment of any applicable duties and taxes with the CBSA.

  • The Commercial Accounting Declaration (CAD). This new declaration will replace the current B3 Canada Customs Coding Form for the accounting of imported goods with the CBSA. CAD submission will be required within 5 business days of release for high value shipments (HVS) and low-value shipments (LVS). Accounting for courier low-value shipments (CLVS) will remain unchanged and the CAD for goods released in one month, will be due by the 24th of the following month.

  • Adjustments to the Billing Cycle. Payment due dates will be aligned, for both HVS and LVS, and will be due ten weekdays (will include statutory holidays) after the 17th of the month, following the month in which the goods were customs cleared.

  • Changes to Formal Corrections and Adjustments. Requests will be done electronically by providing revisions or updated versions of the original CAD submitted to the CBSA.  Moreover, corrections will be interest free up to the new payment date and adjustments (with accompanying supporting documentation) will be accepted after the payment date but maybe subject to CBSA review.

  • Delegation of Authority. Importers will be able to delegate third-party service providers (e.g., customs brokers) to manage their import and clearance processes via an online CARM portal (see below). This authorization would be in addition to any current agreement (e.g., power of attorney) required by 3rd party service providers, to conduct business on behalf of the importer. Only authorized customs brokers will be able to perform import clearance and accounting (CAD submission) for importers.

  • The CARM Portal. An online portal will be created and is programmed to be available in the fall of 2020 for commercial importers to register and set-up their CARM portal accounts. The portal, once fully functional, will provide users with self-service access to their customs transactions and additional capabilities.

CARM Release 1

  • Self-management and payment of monthly statement of accounts (SOAs) and daily notices (DN)
  • CBSA Harmonized Tariff Schedule (HTS) classification tool and duty/tax estimator
  • Delegation of Authority
  • Applying for classification rulings

CARM Release 2

  • Electronic Data Interchange (EDI) submission of the new CAD
  • Electronic submission of entry corrections and adjustments
  • Enrolment and management of surety bonds to maintain the RPP privilege

FedEx and other industry Trade Chain Partners (TCPs) are currently in consultations with the CBSA to identity opportunities for further innovation and improvement on the current import accounting processes and CBSA clearance options.

For any questions about the program and to register for future CARM-related events and communications, please email


Additional Information

CBSA CARM Introductory Video

CBSA CARM Infographic

CBSA Features and Benefits of the CARM initiative

We encourage importers to stay up-to-date on the latest CARM developments and information.