CBSA Assessment and Revenue Management (CARM)

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.

What is CARM?

CBSA's Assessment and Revenue Management Project (CARM) is a large, multi-year project to transform how the CBSA assesses, collects, manages and reports on import revenue and trade information.

CARM will replace aging, and non-integrated revenue and cash management systems. It will also improve service delivery by simplifying processes and expanding opportunities for the commercial trade community to interact electronically with CBSA.

Anyone 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.


CARM will be implemented in phases by 2020. The first phase of CARM is the Accounts Receivable Ledger (ARL), which is being implemented in January 2016.

Engaging industry

The Border Commercial Consultative Committee (BCCC) Sub-Committee on CARM was launched in April 2011 to provide CBSA officials and commercial stakeholders a forum for dialogue on CARM. This sub-committee plays a key role in CARM's success by providing valuable feedback on all aspects of the project, including strategies, policies, and design and implementation.

Smart Procurement

The CBSA has also launched a consultation process following Public Works and Government Services Canada's (PWGSC) Smart Procurement approach. The CBSA will work with vendors and PWGSC in a structured and transparent way to engage industry throughout the CARM project, allowing the CBSA to capitalize on innovative industry solutions.

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