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Get started with CARM

Change to import-export program (RM) administration

The Canada Revenue Agency continues to issue the required business number (BN9). The CBSA has taken over RM account-related services. Until October 2024:

  1. to register for a new import-export program account (RM), complete form BSF947: Request for a CBSA Import/Export Program Account
  2. to submit a maintenance request for existing RM accounts, complete form BSF948: Request for Change(s) to Existing CBSA Import/Export Program Account

Learn more: Register for or modify an import-export program account

The CBSA Assessment and Revenue Management (CARM) will offer significant benefits to our trade chain partners. Find out what you need to do to be ready for .

Importers

Sign in or register

1. Register your business on the CARM Client Portal (the portal) before . The first time you access the portal, you will create your personal profile and can then register your business account.

Business account manager

The first person to link their personal profile to a business account becomes the business account manager for that company. The business account manager role has the highest level of access to a business account, and is authorized to read, write and edit all business information in the portal.

Businesses should select a second business account manager as a backup.

2. If you use a customs broker:
  • delegate authority to them in the portal so that they may continue to act on your behalf after
  • talk to your broker if you have payment arrangements and are considering pre-authorized debit payments on your account
3. System changes:

If you have your own customs software to transmit information to the CBSA electronically, you will need to make systems changes:

More information

Customs brokers

Sign in or register

1. Register your business on the CARM Client Portal (the portal) before . The first time you access the portal, you will create your personal profile and can then register your business account.

Business account manager

The first person to link their personal profile to a business account becomes the business account manager for that company. The business account manager role has the highest level of access to a business account, and is authorized to read, write and edit all business information in the portal.

Businesses should select a second business account manager as a backup.

2. If you use a customs broker:
  • delegate authority to them in the portal so that they may continue to act on your behalf after October 2024
  • talk to your broker if you have payment arrangements and are considering pre-authorized debit payments on your account
3. System changes: If you have your own customs software to transmit information to the CBSA electronically, you will need to make system changes:

More information

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 as of .

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

  1. Contact client support to request access to the portal
  2. Set up your user account by signing in using either GCKey or a sign-in partner and link to your business account
  3. 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

As of , new trade consultants will be able to acquire a business number (BN) and program identifier (RM) using the portal

As of , 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

Follow these key steps.

Before :

  1. continue to provide importers with release prior to payment (RPP) bonds, as per the current practice
  2. set up your application programing interface solution with the CBSA prior to in order to send financial security information to the CBSA

After :

The CBSA will receive financial security information electronically via an application programing interface. You should:

  1. get familiar with publicly available application program interfaces that allow the trade community to transact with the CBSA by emailing: cbsa.carm_engagement-engagement_de_la_gcra.asfc@cbsa-asfc.gc.ca
  2. set up your application programing interface solution with the CBSA prior to October in order to send bond information to the CBSA
  3. register with the CBSA and acquire a program identifier (RM) number through the portal to be designated issuer of electronic financial security

Customs bonded warehouse licensees

The CARM system will allow custom bonded warehouse licensees (licensees) to:

  • communicate more easily with the CBSA
  • provide all necessary documentation to the CBSA in a secure electronic environment

The system will make it easier for licensees to comply with the agency’s tracking requirements that are common across various trade programs.Footnote 1

Ultimately, licensees will use the CARM system to:

  • apply for/enrol in various trade programs
  • account for goods in their warehouses

How to prepare

In preparation for CARM becoming the official system of record for the collection of duties and taxes for goods imported into Canada in October 2024, licensees must:

  1. provide their up-to-date baseline inventory count of all unreleased goods
  2. register in the CARM Client Portal (CCP)
  3. keep an accurate account of all custom bonded warehouse movements before, during the cutover period and beyond

Baseline inventory count

The CARM system will need an inventory of goods for each licensee to serve as a baseline for future accounting transactions. As a licensee, you have 3 options to submit your baseline inventory:

Recommended Option 1: Electronic Data Interchange (EDI) or Application Programming Interface (API)

  • Deadline: within the first 2 weeks of CARM Release 3 (by )

Option 2: Type 10 Commercial Accounting Declaration (CAD) submission via the CCP

  • Deadline: within the first 2 weeks of CARM Release 3 (by )

Option 3: File transfer and manual review

  • Deadline 1: confirm option choice by
  • Deadline 2: submit 5% of inventory by
  • Deadline 3: submit complete inventory prior to cutover period (TBD)

Submitting your inventory by EDI or API

The CBSA recommends this option. EDI and API already allow licensees to transmit their goods movements into and out of a custom bonded warehouse. Licensees can use their system or their service provider’s system for this one-time exercise to accurately and efficiently transmit their inventory to the CBSA.

EDI and API submissions will transmit the data to the CARM system, without the need for a CBSA officer to review or validate it.

More information

Submitting your inventory by Type 10 Commercial Accounting Declaration

This is the CBSA’s second preferred option. Licensees who select this option must submit their baseline inventory via the CARM Client Portal within the first 2 weeks of CARM becoming the system of record, or by .

The date you submit the data becomes the date of accounting.

Submitting your inventory by file transfer

This is the CBSA’s least preferred option. Due to the manual validation needed by CBSA officers during a limited cutover period, licensees who select this option must:

  1. advise the CBSA that they are selecting this option by , by email: duty_deferral_notice_comments-avis_report_des_droits_commentaire@cbsa-asfc.gc.ca
  2. use a spreadsheet template to be provided by the CBSA to capture inventory data
  3. submit a sample of inventory data equal to at least 5% (or 20 lines) of their inventory in the template by
    • the submission must also indicate the approximate number of importers and approximate total number of lines of data
  4. submit their complete inventory by the first day of the cutover period (date to be determined)
  5. sign in to the CARM Client Portal within 2 weeks after CARM becomes the official system of record, to review and submit any updates or corrections

Requests for templates and submissions of templates by email: duty_deferral_notice_comments-avis_report_des_droits_commentaire@cbsa-asfc.gc.ca

For complete details, consult Customs Notice CN 24-23 CARM: Customs Bonded Warehouse Baseline Inventory Count.

Other trade chain partners

When CARM becomes the official system of record all other trade chain partners will be able to use the portal to conduct business with the CBSA such as: exporters (new RM number), sufferance warehouses, lawyers, accountants, carriers, or other service providers.

Details on how these partners can register on the portal will be shared ahead of October 2024.

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