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 is changing?

The next phase of CARM will be implemented in two stages:


  • Release (RLS) 1 – May/June 2021

  • Release (RLS) 2 – May/June 2022


CARM RLS 1 – The New CARM Client Portal (CCP)

Access to register and create an account in the new portal will be limited to the following industry CBSA trade chain partners (TCPs): importers, customs brokers, and trade consultants.

The portal will enable users to do the following:

  • Self-management and payment of monthly statement of accounts (SOAs) and daily notices (DNs)
  • Self-Service access to the CBSA Harmonized Tariff Schedule (HTS) classification tool and duty/tax estimator for the classification of goods
  • Delegation of Authority – to grant third-party service providers CCP account access to manage their commercial import and clearance processes
  • Application for classification rulings


CARM RLS 2 – Additional changes and CCP features

  • All TCPs will have access to the CCP
  • Release Prior to Payment (RPP) Privilege – Importers will now be required to post their own financial security (i.e., surety bond or cash deposit) to maintain their RPP privilege
  • The Commercial Accounting Declaration (CAD) – a new electronic (EDI) form that will replace the current form B3 (customs coding form) for the accounting of imported goods with the CBSA
  • Electronic submission of entry corrections and adjustments (form B2 will be replaced with CAD version updates)
  • New billing cycles and additional payment options
  • Business number and CBSA program registration


The CARM Information Package

To assist the commercial trade community in understanding and preparing for CARM, the CBSA has released the CARM Information Package.

The chart below is a summary of the information provided in the package:

Resource Links Highlights Target Period
CARM Personas and Guides
Illustrates the changes and benefits of CARM for each Persona (grouping of TCPs)
CARM Solution Spotlight
CARM Client Portal Onboarding
Onboarding the new CARM Client Portal RLS 1
CARM Solution Spotlight
Delegation of Authority
Key details, steps, and access levels (User roles) RLS 1
CARM Solution Spotlight
Billing Cycles
Summary of changes for each impacted clearance type (e.g., HVS, LVS, CLVS, etc.) RLS 2
CARM Solution Spotlight
Financial Security
New Release Prior to Payment (RPP) requirements RLS 2
CARM Solution Spotlight
Commercial Accounting Declaration
Changes to formal corrections and adjustments RLS 2
CARM Fact Sheets
CARM benefits, changes and timelines

Next Steps

1. Register for a Canadian Business Number (BN) and program account identifier (RM number) with the Canada Revenue Agency (CRA), if you import commercial goods and do not already have a BN or RM number.

2. Acquire a GCkey (a unique electronic credential issued by the Government of Canada for use with online Government services) or click here to confirm that your financial institution is a participating Sign-In Partner, in order to create a user account when the new CCP goes live.

3. Read CBSA Memorandum D17-1-8 for more information on how to obtain a bond for RPP.

4. Stay informed by clicking the CARM button below.

FedEx and other industry TCPs are in consultation with the CBSA to identify 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

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