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:
You must register with CARM if your business:
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:
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:
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 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:
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.