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?

The CBSA has a planned implementation timeline for the next phase of CARM which will be released in three stages and is scheduled for final completion in the spring of 2021. 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).  

A key feature of CARM will be an online portal that is being developed and is programmed to be available in the fall of 2020 for commercial importers to register and set-up their CARM accounts. The portal, once fully functional (Spring of 2021), will provide users with self-service access to their customs transactions and the following capabilities:

  • Accounting and payment of any applicable fees (i.e., duties/taxes) on imported goods
  • Electronic submission of corrections and adjustments
  • Available option to delegate third party service providers (e.g., customs brokers) to manage their import and clearance processes
  • Applying for classification rulings

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.