CBSA Assessment and Revenue Management (CARM) Program
Registration is mandatory.
Submit Financial Security Before the May 20, 2025, Deadline
The Release Prior to Payment (RPP) transition period ends on May 20, 2025, at 3:00 a.m. (EDT). You must post your own financial security in the CARM Client Portal (CCP) before the deadline.
Take action now to help prevent delays!
CARM impacts all commercial importers who ship goods into Canada.
What is CARM?
The Canada Border Services Agency (CBSA) Assessment and Revenue Management (CARM) initiative is transforming how the CBSA will manage the import of commercial goods into Canada.
What are commercial goods? These are goods imported for sale or for business, industrial, commercial, occupational, or other similar uses. Casual/non-commercial goods (i.e., for personal use/consumption) are considered commercial goods when they are released and accounted for with the CBSA, by or on behalf of a commercial entity as the importer of record (resident or non-resident).
Note: The importer of record is the party identified on the customs declaration, when imported goods are released and accounted for with Canada Customs. Commercial entities are identified by citing their Canadian Business Number (BN).
Who is impacted?
All businesses importing commercial goods into Canada are impacted by CARM. Whether you’re large or small, have one shipment or many, you’ll be impacted.
When is CARM Release 3?
October 21, 2024. It’s important to take the required steps now to help ensure your FedEx shipments don’t get delayed at the border when CARM goes into effect.
Understanding CARM: A guide for commercial importers
Here are some of the key points for both resident and non-resident importers.
If you’re a commercial importer, you will be required to get a valid Canadian Business Number and Import-Export program account (RM).
CCP Registration
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. Learn more about CCP registration.
Delegation of Authority
Importers must grant approval to their third-party service providers (e.g., customs brokers like FedEx) to enable them to continue managing their commercial importation activities via the CCP. Learn more about delegation of authority.
Post financial security to obtain Release Prior to Payment (RPP)
Beginning on May 20, 2025, at 3:00 a.m. (EDT), all commercial importers are required to post their own financial security (e.g., surety bond or cash deposit) to enroll and benefit from the RPP program. This enables customs broker(s) to maintain the current process of obtaining the electronic release on their behalf. Learn more about posting financial security.
Payment of import duties and taxes with the CBSA
Starting in Release 3, importers who want to pay the CBSA directly must inform FedEx Express or FedEx Trade Networks beforehand. Learn more about payment of import duties and taxes.
Additional information
- 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 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.
- In CARM Release 3, only an importers’ 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) and 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 enroll 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 (available in English and French). 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.
We understand that the CARM Client Portal already offers customers the option to pay the CBSA directly. However, please note that, for FedEx Express customers, this option will not be available until Release 3:
-
Until Release 3, FedEx Express will continue to pay the CBSA for any duties and taxes calculated on the imported goods released on behalf of importers. The amount will be invoiced to the importer accordingly, and therefore direct payment should not be made to the CBSA during this period.
-
Starting in Release 3, importers who want to pay the CBSA directly must inform FedEx Express beforehand. Further details on this process will be provided closer to Release 3.
-
For importers who do not notify FedEx Express about their preference to pay the CBSA directly, we will continue to handle the payment on their behalf even after Release 3.
If you’re a new commercial importer or a shipper who would like to be a non-resident importer (NRI) for the goods you import to Canada, a valid BN and Import-Export program account (RM) number will be required. For additional details, please see the CBSA’s Step-by-Step Guide to Importing.
CARM Release 3 goes into effect October 21, 2024. Registration is mandatory.
Individuals who import casual/non-commercial goods (not for sale or for business, industrial, commercial, occupational, or other similar uses) as the importer of record, will not be subject to CARM requirements.
Release dates & features
- Register for the CARM Client Portal (CCP) and create your business account (limited to commercial importers, customs brokers, and trade consultants)
- Delegate access to your customs brokers (i.e., Delegation of Authority)
- Start managing commercial import transactions through the CCP, including CBSA monthly Statement of Accounts (SOAs)
- Gain access to CBSA Harmonized Tariff Schedule (HTS) classification and duty/tax estimator tools, ability to request and track customs rulings
- Get new direct electronic payment options with the CBSA
The following functionality will be available via the CCP:
- CCP registration for all Trade Chain Partners (TCPs)
- Registration for Canadian Business Number (BN) and CBSA programs
- Surety bond application for Release Prior to Payment (RPP) Privilege
- Commercial Accounting Declaration (CAD) – a new digital document for accounting imported goods with the CBSA
- New billing cycles and additional payment options with the CBSA
Importers: Complete all mandatory steps for CARM before May 2024
To prepare your business or organization in advance of May 2024, THE CBSA has prepared a toolkit to help you decide if CARM will affect you and to help you follow all necessary registration steps.
A step-by-step guide to preparing for CARM Release 3
To help ensure a smooth transition into CARM, there are specific steps you need to follow as a FedEx brokerage customer. The actions you need to take may vary depending on whether you are a FedEx Express or FedEx Trade Networks customer (FedEx Trade Networks may provide brokerage services for commercial goods imported into Canada using FedEx Ground and FedEx Freight).
If you use both FedEx Express and FedEx Trade Networks, you will need to complete the steps provided for both entities.
In the CARM Client Portal
This is essential for importing commercial goods into Canada and enables your business to transact directly with the CBSA.
You'll receive a request from Federal Express Canada Corporation and/or FedEx Trade Networks Transport & Brokerage (Canada) Inc. in the CBSA CARM Client Portal to confirm our business relationship.
This will allow us to keep managing key actions on your behalf.
Quick reminders:
- The Business Account Manager (BAM) assigned by your business must approve the delegation of authority request from FedEx. The BAM can approve requests from multiple customs brokers.
- Even if you already have a valid General Agency Agreement and Power of Attorney on file with FedEx Express, you must still approve our delegation of authority request.
To help prevent clearance delays, all commercial importers must obtain financial security and enroll in the Release Prior to Payment (RPP) sub-program in the CARM Client Portal (CCP) by May 20, 2025, at 3:00 a.m. (EDT). We can help you secure a bond.
A. Obtain Financial Security
-
Work with a security provider to acquire a surety bond, or
-
Make a cash deposit directly to the CBSA through the CCP.
B. Enroll in the RPP Sub-Program
-
Once your financial security is in place, follow the CBSA’s CCP Guide to complete your RPP enrollment process.
In the FedEx Importer Profile Hub
The FedEx Importer Profile Hub is our free online solution that will help you keep track of all the essential steps you need to complete in order to get ready for CARM. LEARN MORE.
Log in to the FedEx Importer Profile Hub (FedEx Express only).
if you’ve already signed a General Agency Agreement and Power of Attorney designating FedEx Express as your broker, use the FedEx Importer Profile Hub to update and manage CARM information for each of your FedEx account(s) used for importing. To begin, create a fedex.com User ID if you don’t already have one, then return to this page to log in.
Once logged in to the FedEx Importer Profile Hub:
- Add your FedEx account number and associated Canada Revenue Agency business number
- Provide and verify the email address associated with the account.
- Click 'Complete FedEx CARM Profile' after adding the account.
- Navigate to the FedEx CARM Information section and select the applicable option from each drop-down menu.
You’re all set!
Get ready for CARM!
To prepare your business for CARM from start to finish, check out these valuable resources, such as CBSA’s CARM webinars and videos, helpful guides from the CBSA, and more.
Frequently Asked Questions
The Canada Border Services Agency (CBSA) Assessment and Revenue Management (CARM) initiative is transforming how the CBSA will manage the import of commercial goods into Canada, including the requirement for importers to create a CARM Client Portal (CCP) business account.
All businesses importing commercial goods into Canada are impacted by CARM. Whether you’re large or small, have one shipment or many, you’ll be impacted.
October 21, 2024. It’s important to take the required steps now to help prevent clearance delays for your FedEx shipments when CARM Release 3 goes into effect.
Beginning CARM Release 3, it will be mandatory to create a CCP business account. Refer to our "What to do?" section to prepare for CARM Release 3.
If you are currently the importer of record (ultimately responsible for the payment of any duties and taxes) for the commercial goods you ship into Canada, then you would also be the non-resident importer (NRI) for your goods. The new CARM requirements will apply to you.
If your customer is the importer of record for the goods you ship to Canada, you would not be subject to the new CARM requirements. Your customers (as resident Canadian commercial importers) will need to comply with the new requirements. Failure to comply will result in clearance delays and/or goods being returned to you as the sender due to failure to import into Canada.
Also, if your customer is the importer of record for the goods you ship to Canada, when completing your FedEx Air Waybill (AWB)/Shipping Label, please do not indicate that the duties/taxes/clearance fees for your shipments to Canada are to be billed back to you as the shipper ‘S’.
The current process is detailed in the CBSA Memorandum D17-5-2. Commercial importers have the option of either working with a security provider to obtain a written security agreement (e.g., surety bond) or making a cash deposit directly to the CBSA through the CARM Client Portal (CCP). A list of accepted security is provided in Appendix A of CBSA Memorandum D17-5-2.
If I use a customs broker to import goods, why am I required to post my own financial security?
Commercial importers are required to post their own financial security (e.g., surety bond or a cash deposit) to enroll and benefit from the Release Prior to Payment (RPP) program. A security provider can help you with this requirement. For details, review the Memorandum D17-5-2: Financial Security for Release Prior to Payment.
The Canada Border Services Agency (CBSA) has developed a transition plan to give commercial importers until May 20, 2025 to obtain their financial security.
If you do not obtain financial security when the RPP transition period ends on May 20, 2025, at 3:00 a.m. (EDT):
-
Your imported goods may experience clearance delays or roadblocks under the new requirements.
-
Your customs brokers won’t be able to process the release of your imported goods electronically (EDI) and a manual/paper release request would need to be performed directly at the local CBSA office (i.e., manual/paper release request).
-
You would also be required to pay the CBSA directly for any applicable duties and/or taxes on your imported goods to obtain the release.
Yes. Federal Express Canada Corporation (FedEx Express) will continue to pay the CBSA for the duties and taxes assessed on the shipments we release on your behalf unless you advise us otherwise.
Yes. The option to pay the CBSA directly for your import duties and taxes will only be available to Federal Express Canada Corporation (FedEx Express) customers starting CARM Release 3, and needs to be set up by FedEx Express to avoid duplicate payments. Unless otherwise advised, FedEx Express will continue to pay the CBSA for the duties and taxes assessed on the shipments we release on your behalf. If you have already paid the CBSA directly, you will need to request a refund by contacting the CARM Client Support Helpdesk (CCSH). In such cases, please ensure you provide the necessary documentation to support your refund request.
The CCSH can be reached online using the client support contact form. If you experience any difficulties with the form, please contact the CBSA directly at 1.800.461.9999 and select option 2.
We’re here to help, every step of the way
Contact a FedEx Expert
Whether you’re a FedEx Express or FedEx Trade Networks customer, our experts are here to assist you with your CARM-related questions.
Please select the service that applies to you.
For general inquiries:
Email CARM@fedex.com (available only in English and French)
For support with creating your CCP business account and approving our delegation of authority request, schedule a one-on-one call via email:
Email CARMPROFILE@fedex.com (available only in English and French)
For general inquiries and one-on-one assistance: Email FTNCARM@fedex.com (available only in English and French)
Contact the CBSA
For questions about CARM and assistance in complying with the new CARM requirements, please contact the Canada Border Services Agency (CBSA).
Complete CBSA’s client support contact form. If your inquiry is time-sensitive, please contact the CBSA by phone.
1-800-461-9999 (toll-free in Canada and the US)
This automated telephone service provides information in English and French on CBSA programs, services and initiatives through recorded scripts. For CARM support, select your preferred language then press 2.
Live agents are available:
Monday to Friday from 7 am to 5 pm ET (closed on federal statutory holidays and weekends)
TTY (for those with hearing or speech impairments)
1-866-335-3237
Outside Canada and the US (long distance charges apply)
1-204-983-3500
1-506-636-5064
For additional information, please visit the CBSA’s CARM client support page.
If you need assistance in Spanish or Portuguese, please contact your local FedEx Customer Support team.