CBSA Assessment and Revenue Management (CARM)

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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:

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.

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