CBSA Assessment and Revenue Management (CARM)


For more information on CARM, please contact

Important Notice: If you are a broker or importer with Account Security for Release Prior to Payment privileges, we have made changes to our payment systems you need to know about.

The Accounts Receivable Ledger (ARL) was implemented on January 25, 2016.

CARM is making the assessment and payment processes for importing goods into Canada much easier.  This multi-year project is focused on transforming how the CBSA assesses, collects, manages and reports on import revenue and trade information, allowing Commercial Trade Chain Partners to efficiently and effectively meet their trade compliance responsibilities.

When fully implemented CARM will:

  • Provide a modern interface to trade into Canada
  • Enable self-service access by importers to their own information
  • Increase speed and consistency of information processing
  • Improve the ease-of-use of the importing process
  • Eliminate repetitive information requirements
  • Target intervention and supports for Trade Chain Partners

This will allow the CBSA to process assessments, payments and adjustments faster and contribute important data to support CBSA's data sharing, compliance verification and fraud detection activities.  

Anyone involved in importing commercial goods into Canada may be impacted by these changes.

What is the ARL?

The Accounts Receivable Ledger (ARL) is the first phase of the CARM project. See Frequently Asked Questions for more information on ARL. 

For more information on account off-setting, please see the CBSA Fact Sheet on Importer Account Off-Setting.

Learn more ...


CBSA Fact Sheet on Importer Account Off-Setting.  Answers to off-setting questions.  Since August 2, 2016, account off-setting has been in effect.  Off-setting automatically applies a credit to a client's account, reducing its balance. There is no longer a requirement for a client to wait to receive a disbursement cheque in order to benefit from their entitled credit.  The use of off-setting significantly reduces the number of disbursements issued to importers, resulting in a more expedited credit issuance process, which significantly reduces the cost to the Government of Canada.

Customs Notice 16-19. Outlines the changes related to account off-setting that begins in 2016, where all credit amounts owing to an importer will automatically be applied to the account to reduce the balance owing.

Customs Notice 16-06.  Outlines changes to the CBSA's process of providing K84 statements to importers and brokers, issuing refunds cheques and providing printed copies of ARL statements

Customs Notice 16-01.  Outlines the changes required in order to receive new daily and monthly statements and associated remittance arrangements with the implementation of ARL.

Accounts Receivable Ledger (ARL) FAQ.  Answers to frequently asked questions regarding the first release of CARM.  ARL introduced a fully integrated and centralized commercial client-based accounting system; off-setting of credits against debits; changes to daily notices and monthly statements of account; and Electronic Data Interchange (EDI) payments and online banking options for commercial clients.

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