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:
- view transactions posted to your accounts
- make payments by credit card, debit card, or set up pre-authorized debit
- request and track the progress of rulings electronically
- classify goods and estimate duties and taxes
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
- A new way to account for imported goods
- New harmonized billing cycles
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
- Set up your CARM Client Portal user account by using GCKey or using a sign-in partner and link to your business account
- If you are the first individual from your business to register, or you are the designated business account manager, create your business portal account and delegate authority to your employees, customs broker and trade consultant
- If you have your own customs software to transmit information to the CBSA electronically, you will need to make systems changes
- Refer to the Electronic Commercial Client Requirements Document (Chapters 24 and 26) for more details
- Get familiar with publicly available application program interfaces that allow the trade community to transact with the CBSA
Custom brokers
- Set up your CARM Client Portal user account by using GCKey or using a sign-in partner and link to your business account
- Remind your importer clients to create their portal account and delegate authority to your company so that you can conduct business with the CBSA on their behalf
- If you have your own customs software to transmit information to the CBSA electronically, you will need to make systems changes
- Refer to the Electronic commercial client requirements document (chapters 24 and 26) for more details
- Get familiar with publicly available application program interfaces that allow the trade community to transact with the CBSA
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:
- Contact the CARM Client Support Help Desk (CCSH) to request portal access
- Set up your CARM Client Portal user account by using GCKey or using a sign-in partner and link to your business account
- Remind your importer clients to create their portal accounts and delegate authority to you so that you can send rulings requests to the CBSA on their behalf
- At Release 2, new trade consultants will be able to acquire a business number (BN) and program identifier (RM) using the portal
- At Release 2, if you are contracted to review client accounts and submit adjustments, make sure you have been provided delegation of authority by your client in the portal
Financial security providers
Key steps for financial security providers:
- Prior to Release 2:
- continue to provide importers with release prior to payment (RPP) bonds, as per the current practice
- set up your application programing interface solution with the CBSA prior to Release 2 in order to send financial security information to the CBSA
- At Release 2, the CBSA will receive financial security information electronically via an application programing interface. You should:
- get familiar with publicly available application program interfaces that allow the trade community to transact with the CBSA
- set up your application programing interface solution with the CBSA prior to Release 2 in order to send bond information to the CBSA
- register with the CBSA and acquire a program identifier (RM) number through the portal to be designated issuer of electronic financial security
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
| 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.
| 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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