CARM: Assess and pay duties and taxes on imported commercial goods
From the Canada Border Services Agency
The CBSA Assessment and Revenue Management (CARM) digital initiative is changing how CBSA assesses and collects duties and taxes on commercial goods imported into Canada.
On October 21, 2024, CARM will become the official system of record that importers and other trade chain partners will use to pay duties and taxes.
Latest
- Customs Notice 24-30: Preparing for the CARM October Implementation – Trusted Trader CARM Cutover Procedures
- Customs Notice 24-29: Preparing for the CARM October Implementation – Cutover Period
- Tracking CARM software and industry readiness Updated 2024-09-20
- Customs Notice 24-28: CARM Administrative Measures related to the Duties Relief Program, Duty Drawback Program and Commercial Temporary Importations under Tariff Item No. 9993.00.00
- Customs Notice 24-27: CARM October Implementation – Transition Measures
Get started
What trade chain partners need to do to get their businesses ready for the external release on October 21, 2024.
Release schedule, features and benefits
Milestones. Changes to the Release Prior to Payment (RPP) Program. New features like harmonized billing cycles.
Register for or modify an import-export program account
You need a business number and an import-export program (RM) account before you import or export goods.
Departmental memoranda
Guidance on new agency procedures pending October 21, 2024, when CARM becomes the official system of record for payment of duties and taxes.
Webinars
Register for an upcoming CARM Client Portal webinar.
Onboarding documentation
You need to register and prepare to account for imported commercial goods in advance of October 21, 2024.
List of licensed customs brokers
Find a broker to support your import or export business.
Software and service providers
Third-party registered software and service providers to connect with CBSA's various EDI applications.
Advance and national rulings
Published ruling letters with the applicant's consent for the Advance Ruling (Tariff Classification and Origin) and National Customs Ruling programs.
Contact us
- CARM Technical Support Unit
- CARM Client Support Helpdesk
- Subscribe to the CARM distribution list: cbsa.carm_engagement-engagement_de_la_gcra.asfc@cbsa-asfc.gc.ca
- Connect with us on LinkedIn
Related links
- Bulletins: The CARM Client Portal will be unavailable September 21 and 28
- Common questions about the CARM Client Portal
- Commercial payments and accounts
- CARM Open API catalog
- CBSA sign-in services
- Trade Chain Partner Working Group
- CBSA phasing in CARM: launching internally for CBSA use as planned in May and later in the fall for trade chain partners
- Canada Gazette: Regulations Amending Certain Regulations Administered and Enforced by the Canada Border Services Agency
- Canada Gazette: Order Amending the Order Fixing May 13, 2024 as the Day on Which Certain Provisions of the Budget Implementation Act, 2021, No. 1 and the Budget Implementation Act, 2022, No. 1 Come into Force
- Canada Gazette, Part 2, Volume 158, Number 6: Financial Security (Electronic Means) Regulations
Features
CARM video gallery
A series of video tutorials to help you use the CARM Client Portal.
Getting “reel” at the border
Discover the impact of CARM on your business and how to prepare accordingly.
CARM Client Portal: Testimonial
Business owner shares his experience registering on the CARM Client Portal and first impressions of this new tool.
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