CARM is here, register today

Latest news: June 16, 2025, CBSA has fixed and changed the URL to their Contact Us form.

As of May 20, 2025, CBSA now requires Release Prior to Payment (RPP) to have your goods released at the border.

What is CARM?

The CBSA Assessment and Revenue Management (CARM) Client Portal (CCP) 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.

CARM changes how you, the importer, will work with your customs broker and the CBSA. Although your customs broker can still complete your customs releases and entries, several tasks that they previously handled will now be YOUR responsibility under CARM.

Importers’ Responsibilities Under CARM

Now that CARM is required, CBSA requires importers to be responsible for:

Registering in the CARM Client Portal. Without an account, importers cannot have their shipments released into Canada. CARM has been mandatory since October 2024.
Obtaining Financial Security, as of May 20, 2025:
- Enrolling in the Release Prior to Payment (RPP) program allows importers to have their goods released at the border. Without RPP, your goods will not be released automatically, you’ll need to pay duties and taxes in person at the border.
- Paying for financial security in the form of either a surety bond or cash deposit to cover any duties and taxes you owe CBSA.
Reviewing your accounting
Making Payments into your CARM client portal account.

CFIB'S WORK ON CARM FAQ Where to find support

CFIB’s Work on CARM:

CFIB has been actively supporting small businesses through the transition to the new CARM system. Here's how:

Advocacy

Wrote a consultation letter outlining some of the challenges SMEs face with CARM.
Appeared before the House of Commons Standing Committee on International Trade and presented the small business perspectives as well as highlighted key concerns with the CARM system.
Raised member concerns directly with CBSA, pushing for clear guidance, a simplified process, and flexibility for small businesses.
Submitted policy recommendations to minimize red tape and reduce the financial burden of new requirements (e.g., RPP).

Collaboration

Partnered with industry organizations and trade experts to ensure members get accurate, timely info.
Collected and shared feedback from small businesses to inform CBSA’s rollout and communication.
Created joint webinars with CBSA and CSCB:

Frustrated with CARM? Help push for change!

You’re not alone and your voice matters. If CARM is creating headaches for your business, here are a few ways you can take action and be part of the solution:

Talk to a CFIB Business Advisor. We’re here to help you navigate CARM, document your concerns, and prepare your story for media or government outreach.
Write to your local Member of Parliament and the Minister of Public Safety. Share how CARM is affecting your operations. Real stories from small business owners carry weight. Download our template letter and cc. our team at ottawacfib@cfib.ca
Join CFIB’s SME media contact list. Be available to speak with journalists. Your experience can help raise public awareness and pressure decision-makers.
Keep a record of your challenges. Missed shipments, delays, unexpected penalties, these examples help CFIB build a stronger case in our advocacy.
Encourage other small businesses to speak up. The more voices we raise, the harder we are to ignore.

Together, we can push for a system that works better for small business.

FAQ

Where to find help

Registering on CARM

What is Financial Security?

Importers who use the services of a broker

Making Payments

Where to find help

My goods are stuck at the border! What should I do?

Start by filling out the CBSA’s online contact form to report the issue.

If you’re unable to submit the form, save a copy or take a screenshot, and reach out to one of CFIB’s Business Advisors. They can help escalate the issue by forwarding it directly to our contacts at CBSA.

Registering on CARM

Who should register with 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.

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.

What does registering with CARM allow you to do?

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)

How to register with CARM

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

What to expect with the steps of registering in CARM?

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:
- Recent transaction number and associated duties & taxes.
- Last transaction payment amount.
- 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

What are the different User Roles in CARM?

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

What is Financial Security – Release Prior to Payment (RPP)?

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.

How do I post financial security in CARM?

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.

How much financial security do I need? How is it calculated?

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.

There are 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.

I only import goods a few times per year, do I need financial security (bond/cash deposit)?

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 in 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 duties and taxes owed immediately and 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.

How does using more than one carrier affect my financial security?

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.

Can I use my credit card or pre-authorized debit as a form of financial security for the purpose of participating in the Release Prior to Payment (RPP) Program?

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.

How does using more than one carrier affect my financial security?

I haven’t signed up for Release Prior to Payment (RPP) yet and need to import perishable or urgent goods?

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

Can I participate in the Release Prior to Payment (RPP) program using my customs broker’s security (bond)?

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.

How can I grant my broker access to my CARM account?

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

I use the services of a broker. How can I find my RM #?

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.

I use the services of a broker. Will they take care of the Commercial Accounting Declaration (CAD) for me?

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.

Making Payments

Do I need to continue to make payments through my broker if I signed up for Pre-Authorized Debits (PAD) / pay the CBSA directly?

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.

Where can I find help or support?

Call a CFIB Business Resources Advisor at 1-833-568-2342 or email Cfib@cfib.ca
CARM Client Support Desk: CBSA Assessment and Revenue Management
- Contact form: Get in touch with the CBSA online with the client support contact form
- Telephone: 1-800-461-9999
CARM: How-to-videos
You can find additional support in the Onboarding Documentation section of the portal and on the CARM Google Drive.

If you do not see your question addressed here, please call CFIB Business Resources at 1-833-568-2342.

June 20, 2025

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CARM is here, register today