Regulatory News & Information

CBSA Assessment and Revenue Management (CARM)

CBSA Assessment and Revenue Management (CARM)

The CARM initiative will transform how the Canada Border Services Agency (CBSA) manages commercial goods being imported into Canada, including the collection of duties and taxes using a phased approach.

 

What is changing?

CARM Release (RLS) 1 – May 25, 2021

The New CARM Client Portal (CCP) – Registration Now Open

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 importers to do the following:

  • Delegation of Authority – grant authorization to their customs brokers to continue to manage their commercial importation activities (e.g., duty and tax assessment with the CBSA)
  • Self-management and payment of monthly statement of accounts (SOAs)
  • Self-Service access to the CBSA Harmonized Tariff Schedule (HTS) classification and duty/tax estimator tools
  • Application for and tracking of customs rulings

 

CARM Release (RLS) 2 – Spring 2022

Additional CCP features and functionality

  • All TCPs will have access to the CCP
  • Release Prior to Payment (RPP) Privilege – Importers will 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 digital document 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

Who does it impact?

All CBSA trade chain partners (TCPs): Importers, Customs Brokers, Trade Consultants, Surety Companies, Carriers, Foreign producers/exporters, and industry professionals (e.g., lawyers, accountants, shipping agents).

What are the key changes for commercial importers (resident and non-resident)?

  • Canadian Business Number (BN). New importers will require a valid BN and Import-Export (RM) program account number prior to importing goods into Canada. For information on how to obtain a BN and RM number, please visit the Canada Revenue Agency (CRA) website. Beginning RLS 2, importers will be able to apply for a BN and RM number directly through the CCP.

  • CCP Registration. All business with the CBSA will be transacted through the new CCP. Importers must set up a CCP business account prior to RLS 2, so they can continue their commercial importation activities. To set up a CCP business account, the importer must first designate a Business Account Manager (BAM) for their company. The BAM must create a user account and input the importer’s company information* to complete the set-up of the CCP business account. The BAM will have full managerial and administrative rights over the account and will be responsible for granting delegation of authority to the importer’s third party service providers (e.g., customs brokers).

    Note: Once the CCP business account is set up, additional BAMs can be designated to assist in the management of the account.

    *To complete the set up and activation of a CCP business account, the BAM will be asked to answer two of the following three questions regarding the importer’s recent import transactions for authentication purposes. This information is contained in the importer’s Daily notices (DNs) and Statement of Account (SOA).
    • What is the total amount of duties and taxes for 1 of your 5 most recent import transactions?
    • What is the amount of your last import transaction payment?
    • What is the balance from your last SOA?


  • For more information and to opt in to receive DNs and SOAs directly from the CBSA, please see the new CBSA Information Sheet for Registering a Business on the CARM Client Portal (CCP).

  • Delegation of Authority. The importer’s BAM must 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. After RLS 2, only importers’ delegated customs broker(s) will be able to perform customs entry filing and duty and tax assessment services on their behalf. This delegation is an additional requirement and does not replace the current requirement for a Power of Attorney (POA) or General Agency Agreement (GAA) to authorize a customs broker to act on behalf of an importer. For more information, see the CARM Solution Spotlight – Delegation of Authority.

    Note: Multiple customs brokers can be delegated to manage an importer’s commercial import activities.

  • Obtain an RPP Bond. Commercial importers will need to post their own financial security (i.e., surety bond or cash deposit) to obtain the release of their goods, prior to the accounting and payment of any applicable duties and taxes with the CBSA. The RPP security posted by a customs broker will no longer extend to commercial importers who avail of their services starting RLS 2.

  • Payment of Import Duties and Taxes with the CBSA.  Beginning RLS 1 options to pay the CBSA directly will be available through the CCP. To avoid duplicate payment, however, any import duties and/or taxes accounted for by your customs broker(s) should be paid to them (e.g., FedEx Invoice) and not directly to the CBSA, prior to RLS 2. Importers who are planning to pay the CBSA directly through the portal starting RLS 2, must advise their customs broker(s) to avoid duplicate payments and unpaid broker invoices.

 

Exception: Casual/non-commercial importers (import goods that are not for sale or for business, industrial, commercial, occupational, or other like use) will not be subject to the aforementioned requirements.

How do I prepare for CARM?

To assist the commercial trade community in understanding and preparing for CARM, the CBSA has released the CARM Information Package and additional guides that are available via the CBSA CARM Google drive.

We’ve complied some important information to help you prepare for the upcoming changes:

Webinar Registration – CARM Client Portal Onboarding
Language Date/Time Registration Link
English Monday, June 28, 2021
1:00 p.m. - 2:30 p.m. EST
Register Now
English Tuesday, July 13, 2021
1:00 p.m. - 2:30 p.m. EST
Register Now
Open-Mic Registration – Questions on CARM Client Portal Onboarding
Bilingual (English & French) Tuesday, June 29, 2021
3:00 p.m.- 4:00 p.m. EST
Register Now
Bilingual (English & French) Thursday, July 15, 2021
1:00 p.m. - 2:00 p.m. EST
Register Now
Resource Links Highlights Target Period

NEW CBSA Information Sheet
Registering a Business on the CARM Client Portal (CCP)

Detailed steps for how to register your business on the new CCP and direct CBSA contact information for assistance.

RLS 1

NEW CARM RLS 1 Playbook

Comprehensive overview and details on RLS 1 CARM Client Portal functionality

RLS 1

NEW CARM Client Portal Onboarding Guide for Importers

Preparation for onboarding, setting up a portal account, and portal functionality details, including the Delegation of Authority process 

RLS 1

CARM Personas and Guides

Illustrates the changes and benefits of CARM for each Persona (grouping of TCPs)

CARM Solution Spotlight
CARM Client Portal Onboarding

Overview for onboarding to 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

What are the next steps?

  1. Register for a Canadian Business Number (BN) and Import-Export (RM) program account number with the Canada Revenue Agency (CRA), if you intend to import commercial goods and do not already have a BN and/or RM number.
  2. Review the available CBSA CARM Resources.
  3. Read CBSA Memorandum D17-1-8 for more information on how to obtain a bond for RPP.
  4. Identify who you will designate as the Business Account Manager (BAM) for your CCP account. Please note that an importer can designate multiple BAMS to manage their portal account
  5. Sign in to the new CARM Client Portal (CCP), to create a CCP business account.
  6. Delegate access to FedEx Express by accepting the notification that you receive via your CCP business account to confirm our business relationship (i.e., delegation of authority). This is required for us to continue managing commercial importation activities on your behalf. Please note that this step will be required for each customs broker that you use.
  7. Provide FedEx Express with your current contact and company information, so we can support your transition to CARM Release 2 and continue to provide customs entry filing and duty and tax assessment services on your behalf. You can do so by completing our secure form now.
  8. Consult with a surety company to obtain a bond for RPP. A list of surety companies is available in ‘Appendix L - Acceptable Bonding Companies’ on the Treasury Board of Canada’s Contracting Policy webpage.  
 

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

For assistance in accessing or registering your business on the new CCP, please contact the CARM Client Support Helpdesk.

To contact the CARM Client Support Helpdesk follow these steps:

  1. Complete the CBSA Client Support form
  2. Select the topic of “Online portal support”
  3. Select the appropriate CCP question from the drop-down menu (e.g., “CARM Client Portal – setting up my business account”)

If you require assistance using the form, please contact the CBSA directly at 1.800.461.9999 option 2.