The Canada Border Services Agency Assessment and Revenue Management (CARM) is a multi-phase project to modernize the collection of duties and taxes for commercial goods imported into Canada by providing Canadian businesses an online self-service tool and simplified importing processes.

With CARM, the Canada Border Services Agency (CBSA) is updating and upgrading its 35-year-old legacy systems through a series of releases in a phased approach.

The initial phase of the project was launched in May 2021 and allowed importers, customs brokers and trade consultants to view importer transactions and statements of account, request rulings, and pay invoices with new electronic payment options.

CARM Release 2

In October 2023, the CARM Release 2 system will be available as a soft-launch for selected industry partners who want to test their own internal systems, and for software service providers to continue to certify their software with CARM.

CARM will officially come into force and become the system of record in May, 2024.

Release 2 soft launch is planned for October 2023 to allow selected industry partners to test their own internal systems and allow time for software service providers to continue to certify their software with CARM.

In May 2024, CARM will become the official system of record for the collection of duties and taxes for commercial goods imported into Canada.

The release will introduce the following features:

  • Electronic commercial accounting declarations that you can correct and adjust
  • Changes to the Release Prior to Payment (RPP) program
  • Harmonized billing cycles
  • New offsetting options
  • Electronic management of appeals and compliance actions
  • The ability to register for a Business Number (BN9) and enrol in various CBSA commercial programs

Note: As of May 2024, the ability to register for an importer or exporter account (RM) will only be available via the CARM Client Portal. The Canada Revenue Agency will no longer be providing this service.

Further enhancements are expected to become available in the Fall of 2024.

To ease the transition to CARM, all commercial businesses who import goods into Canada should register now on the CARM Client Portal (CCP) ahead of the planned coming-into-force date of May 2024.

Visit the CARM Client Portal.

What is the CARM Client Portal?

The CARM Client Portal is a service tool available to importers and brokers that facilitates accounting and revenue management processes with the CBSA. To avoid challenges with the importing process, customs brokers and importers need to register on the CCP in advance of CARM becoming the official system of record for commercial importation.

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