Commercial import accounting
The Canada Border Services Agency (CBSA) assesses and collects payments on imported commercial goods using the CBSA Assessement Revenue Management (CARM) accounting and payment system.
Find information on how and when to make commercial customs payments, as well as how to get statements using electronic data interchange (EDI) applications or CARM. Learn about refunds (disbursements) and other important accounting practices.
Services and information
Managing commercial import accounts
How Daily Notices, Statements of Accounts and broker summaries can help you manage your accounts.
Payments
How and when to make payments to cover taxes, duties and other related dues.
Offsetting and disbursements
How the CBSA applies credits to and refunds commercial import business accounts.
Register for or modify an import-export program account
Get a business number and an import-export program (RM) account before you import or export goods.
Electronic data interchange
A standardized way of exchanging information with businesses, organizations and government entities.
CARM client service and helpdesk
How to get client support.
Features
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