CARM is here, register today

You must register with CARM if your business:

• Imports commercial goods, even if it is only once a year, of any size
• Imports goods that will be sold
• Imports goods that will be used (e.g., equipment to be used for business purposes)
• Is located outside of Canada, and imports goods for commercial purposes into Canada.

Failure to register will prevent you from importing goods into Canada until you complete the registration process.

• Grant your broker or an employee permission to access your account
• View statement details in real-time
• Request customs rulings
• Make electronic payments for duties and taxes directly to CBSA
• Obtain financial security to participate in the Release Prior to Payment Privilege (RPP)

CBSA has many resources to support you in your registration. Get started with CARM today!

Step 1: Plan who needs access to your import info and who will manage it

Decide which employees or partners (like your customs broker) need access. You can choose yourself and it is recommended to have one backup person in case of emergencies or turnover.

Step 2: Create your individual user account

Use a Sign-in partner (a secure login through a participating financial institution), or a GCKey (a Government of Canada login you can create).

Step 3: Register your business in the portal.

Link your business to your individual user account by providing:

• Business Number (BN9): A 9-digit number issued by the Canada revenue Agency (CRA). If you don’t have one, learn how to register for a BN and enroll in a program
• Import-Export Program (RM) Account Number: A 6-digit suffix (e.g., RM0001) associated with your BN
• Legal name or operating name and address (as registered with the CRA
• Two of the following three questions:
  1. Recent transaction number and associated duties & taxes.
  2. Last transaction payment amount.
  3. Last Statement of Account balance (amounts of 0 and amounts with commas or other symbols are not accepted)

Step 4: Assign and delegate access to employees and partners. For further instructions please see:

• CARM Client Portal
• CARM Client Portal User Guide - Onboarding to the CARM Client Portal

Primary Business Account Manager (BAM)

• First registrant to connect the business to CCP becomes the main administrator for the business account
• Has full access to all account functions
• Can authorize and manage other users (secondary BAMs, PAMs, employees, third parties)
• Responsible for account maintenance and profile updates

Example: The business owner or general manager.

Secondary Business Account Manager (BAM)

• Supports the Primary BAM
• Has similar access as Primary BAM (except for certain key functions like deleting the Primary BAM)
• Can manage users and maintain the account

Example: A co-owner, office manager, or trusted employee.

Program Account Manager (PAM)

• Manages specific program accounts (e.g., GST/HST, excise)
• Can submit filings and manage transactions for assigned programs
• Cannot manage overall business account settings

Example: A bookkeeper, accountant, or finance staff.

Employee User

• Has limited access based on permissions granted by BAM
• Typically handles operational tasks like filing returns or submitting payments
• Cannot manage users or edit business profile

Example: A shipping coordinator, finance assistant, or admin staff.

Third Party (Delegate)

• External party (such as customs broker or accountant) granted specific access by the BAM
• Access is limited to authorized transactions or accounts
• Cannot manage users or business profile

Example: Your customs broker, external accountant, or consultant

To participate in the Release Prior to Payment (RPP) program, importers must provide financial security. This program allows goods to be released by the Canada Border Services Agency (CBSA) before duties and taxes are paid. Financial security acts as a guarantee to CBSA that the importer will pay any duties, taxes, or fees owed on their shipments.

There are 2 ways to post financial security in the CARM Client Portal (CCP):

• Deposit - A cash deposit is made by the client and held by the CBSA to act as a guarantee against importer debt. This deposit can be paid with a credit card.
• Written Security Agreement (WSA) - A Written Security Agreement (e.g. Customs Bond) is provided by a financial security provider to act as a guarantee against importer debt.

Once the Written Security Agreement has been obtained, it can be submitted to CARM through:

• the Bond Application Program Interface (API) by the Financial Security Provider, or
• in the CARM Client Portal (CCP) by the importer, subsequently approved by the Financial Security Provider.

All Importers who wish to participate in the RPP program will be required to post financial security.

The amount of financial security required to take part in the RPP program will depend on the way an importer chooses to post their financial security.

They have 2 options:

• Option 1: Cash Deposit – This will equal 100% of their highest monthly accounts receivable in the last 12 months (no minimum amount). Interest is not earned on security cash deposits, but the cash security can be withdrawn at any time.
• Option 2: Financial Security Agreement - obtain security from a financial security provider at 50% of their highest monthly accounts receivable in the last 12 months with a minimum of $5,000.

The 12-month time frame runs from July 25 to July 24, and updates to security amounts are due on October 15 each year.

For importers without twelve months importation history, an estimate will be accepted. If the estimated amount is too low, the CARM system will notify the importer.

To remain eligible for RPP, importers must maintain good standing by paying their balances by the payment due date.

Please refer to the CBSA website for more information.

Financial security is only required for importers who wish to participate in the Release Prior to Payment (RPP) program. If you import goods occasionally or seasonally, you are able to enroll to the RPP program and post financial security to cover only those import periods. Speak to your financial security provider about options if you wish to obtain security for a specified time period.

Alternatively, importers will be able to clear goods using CASH-Type (C-Type) entries which are completed and submitted in person at the Port of Entry (POE) of clearance for their commercial goods.

These importers do not require financial security because this C-Type process allows them to pay any owed duties and taxes immediately release of goods will be permitted following that payment.

Payment options: Importers paying at the POE can pay the duties and taxes for their imports with cash, Interac, and credit cards.

Note: Whether looking to enroll in RPP or planning to submit C-Type entries at the POE, importers must register on the CARM Client Portal to be able to conduct business with the CBSA.

Importers only require financial security to cover duties and taxes for their own imports under RPP. Financial security is tied to the import-export program identifier of the importer’s business and is not affected by the number of carriers they use.

Yes, Credit cards can be used to pay your cash deposit to cover duties and taxes. No, pre-authorized debits cannot be used to pay cash deposits.
Please refer to the CBSA webpage for more information on RPP.

If you're a small business that hasn't yet enrolled in the CBSA’s RPP program, you can no longer use standard release methods (like IID or PARS) for your imports as of May 20, 2025. To avoid delays for urgent or perishable shipments, such as fresh food, flowers, or medical products, the CBSA has a temporary workaround called the RPP Contingency Plan. It allows your customs broker to release these goods using a special account, but only if you've not secured RPP privileges yet. You’ll still be responsible for duties and taxes, and your broker must follow special procedures to avoid penalties. This is a short-term solution, so it’s important to get enrolled in RPP as soon as you can. Talk to your broker or contact CBSA’s CARM support if you need help.

For details see Customs Notice 25-23: Importers Who Use the Services of a Broker.

No. As of May 20, 2025, importers can no longer be able to use their customs broker's financial security. Importers who want to participate in the RPP program will be required to post their own financial security.

Once you have completed your CARM registration, you can approve your broker's access right away by going to the "Manage Pending Third-Party Requests". Review the "Received Requests". From here, select "Approve" your broker, and select the desired role and visibility attributes.

Delegating inside the portal:

• You can also grant access to additional users, such as an employee.
• For further instructions, please see: CARM Client Portal User Guide - Delegation of Authority in the CARM Client Portal

If you normally use the services of a customs broker, you should have been provided either copies of the accounting documents submitted on your behalf (which will show your company’s RM Number) or a receipt which provides details of the transaction. Please contact them to obtain assistance.

You may also contact the CARM RM Support at CARM_RM_Support-Soutien_RM_GCRA@cbsa-asfc.gc.ca.

CARM RM Support will require both your Business Number (BN9) and Legal Entity Name from either you (the importer) or your licensed broker.

If you work with a broker, they can take care of your CAD submission, if that is part of your contract with them. However, you still need to register on CARM and delegate access to your broker.

If you set up a PAD, you will be paying the CBSA directly and would not pay via your broker. It is strongly encouraged that you contact your broker to inform them about your preferred payment option, so they do not continue to pay on your behalf resulting in you paying for the same transaction twice.

Please refer to Commercial Payments and Accounts: Payments for more information on making payments.