CARM is here, register today

CBSA Assessment and Revenue Management (CARM) is an online portal created to streamline the way taxes and duties are collected by the Canada Border Services Agency (CBSA) on commercial goods imported into Canada. In October 2024, CARM will become the official system that trade chain partners (TCPs) will be required to use to import goods into Canada.

CARM changes how you, the importer, will work with your customs broker. 

Your broker can still complete your customs releases and entries; however, some of the items that your customs broker normally does for you will now be YOUR responsibility under CARM:

  • Posting financial security (surety bonds)
  • Accounting
  • Payments 
Who should register to CARM?   

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.  
How to register to CARM: 

The CARM Client Portal will serve as the primary hub for accounting and revenue management with the CBSA. You can register to access the portal here.  

First, you’ll need to create an individual user account / profile. Log in to the portal by using either a: 

  • Sign-in partner (e.g., financial institution)
  • GCKey (e.g., a unique Government of Canada credential that you can create) 

Note: the person who initially registers the business will be assigned as “Business Account Manager” by default. They will have to approve other users to the account after the business registration is completed.

Next, you’ll need to register your business, which will be linked to your user account. You will need the following information:

  • Business number
  • Program reference number (e.g., RM1234)
  • Legal name or operating name
  • Address information 

Note: You will be required to answer a couple of verification questions about your past CBSA transactions or balances. 

For further instructions please see: CARM Client Portal User Guide - Onboarding to the CARM Client Portal

Once your business is registered with CARM, you will be able to:  
  • 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 a surety bond to participate in Release Prior to Payment Privilege (RPP)
How to grant your broker access to your CARM account

Once you have completed your CARM Client Portal 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:

What are the consequences of not registering with CARM? 

Failure to register will prevent you from importing goods into Canada until you complete the registration process and meet all requirements, including submitting an importer bond.  

This could have financial consequences for your business if you rely on imported goods for manufacturing or sales.  

Where can I find help or support? 
CFIB’s Work on CARM: