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How the trade community can prepare

From the Canada Border Services Agency

The CBSA Assessment and Revenue Management (CARM) will offer significant benefits to the trade community. Check this page regularly for the latest updates. You can also request to be added to our distribution list for CARM-related communications.

CARM Client Portal overview

The CARM Client Portal (CCP) has been accessible to importers and customs brokers since the launch of Release 1 on . If you belong to either of these two groups, please onboard now. Trade consultants who currently submit rulings on behalf of importers can also do so by sending a request to the agency. All other sectors of the trade community will be able to onboard with the launch of Release 2 in 2023.

The CARM Client Support Help Desk is here to assist you. A phased approach to onboarding allows this team to provide greater assistance to those who may require it. Take advantage of their expertise and give yourself plenty of lead time to resolve any technical issues you may encounter.

The CCP will enable you to:

You will be able to delegate portal access to employees and third parties such as customs brokers and/or trade consultants, enabling them to seamlessly continue their work and provide their services.

Key features of Release 2

Key features of Release 2 will include:

Changes to the release prior to payment program

The release prior to payment (RPP) program allows participants to obtain the release of goods from the CBSA before the final accounting and payment of duties and taxes.

At CARM Release 2, acquiring the privileges of the program will significantly change for importers. They will no longer be able to use their customs broker's RPP security to clear shipments before paying duties and taxes. Importers who want to participate in the RPP program will be required to post their own financial security. They will have the following options:

  • Option 1: a financial security instrument for 50% of their highest monthly accounts receivable (inclusive of GST) with a minimum financial security of $25,000 per import program (RM)
  • Option 2: cash deposit for 100% of their highest monthly accounts receivable (inclusive of GST)

The current RPP program remains in effect until Release 2 is implemented. The CBSA is developing a plan to help importers transition to the new requirements, which will include instructions on how to:

  • calculate their security
  • post a bond
  • make a cash deposit

Details will be shared with importers and their service providers as soon as the plan is finalized.

A new way to account for imported goods

A new commercial accounting declaration (CAD) will be introduced with CARM Release 2. The CAD will serve as the digital document to account for imported goods into Canada, replacing the current customs coding (B3) and request for adjustment (B2) forms. Any corrections or adjustments made to a CAD will be recorded as a new version of the original declaration.

The CARM system will automatically calculate the duties and taxes based on the information provided by the client on the CAD. Clients will be able to submit, correct or adjust the CAD via the CARM Client Portal or electronic data interchange (EDI), or an application programming interface (API).

Clients can make corrections to the original CAD submission up to the payment due date, interest-free. Any changes client make to the CAD after the payment due date, otherwise known as adjustments, may be subject to CBSA review.

The CAD will not impact the release process. There will be slight changes for the C-type entry process, where the CAD form will replace the B3 form in the release package. A CAD will not be accepted from a customs broker without a proper delegation of authority.

New harmonized billing cycles

CARM Release 2 will introduce new harmonized billing cycles that align payment due dates for importers. The following billing cycles will be affected by CARM:

  • High value shipments (HVS) / low value shipments (LVS)
  • Courier low value shipments (CLVS)
  • Continuous transmission commodities (CTC)
  • Customs self-assessment (CSA) program

The payment due date will be 10 weekdays (defined as Monday to Friday, inclusive of holidays) after the 17th of the calendar month.

Importers

Custom brokers

Trade consultants

Trade consultants who currently submit rulings on behalf of importers are able to access the CARM Client Portal upon request to the CBSA. Other trade consultants will have access to the portal at Release 2.

If you are a trade consultant, here's how you can prepare for CARM:

Financial security providers

Key steps for financial security providers:

Other trade chain partners

At CARM Release 2, all other trade chain partners such as lawyers, accountants, carriers, foreign exporters, foreign producers, foreign vendors, shipping agents and marine agents will be able to set up a CARM Client Portal account and conduct business with the CBSA. Details on how to prepare will be shared ahead of Release 2.

Video tutorials

Visit the CARM video gallery for tutorials about how to onboard on to the CARM Client Portal.

Webinars

We continue to offer monthly CARM Client Portal onboarding webinars. Please register using the link that corresponds to your preferred language, date and time.

Onboarding webinar

Webinar registration: CARM client portal onboarding
English Tuesday, 1:00pm – 2:30pm EST Register
Tuesday, 1:00pm – 2:30pm EST Register
Tuesday, 1:00pm – 2:30pm EST Register
Tuesday, 1:00pm – 2:30pm EST Register
French Tuesday, 3:00pm – 4:30pm EST Register
Tuesday, 3:00pm – 4:30pm EST Register
Tuesday, 3:00pm – 4:30pm EST Register
Tuesday, 3:00pm – 4:30pm EST Register

What you need to know for CARM Release 2 webinar

A series of monthly webinars will help you understand and prepare for Release 2. Please register using the link that corresponds to your preferred date and time.

Webinar registration: What you need to know for CARM release 2
English Tuesday, 1:00pm – 2:30pm EST Register
Tuesday, 1:00pm – 2:30pm EST Register
Wednesday, 1:00pm – 2:30pm EST Register
French Tuesday, 3:00pm – 4:30pm EST Register
Tuesday, 3:00pm – 4:30pm EST Register
Wednesday, 3:00pm – 4:30pm EST Register
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