CBSA Assessment and
Revenue Management (CARM)
Basic features of CARM
Most of CARM’s key features have been established and will be part of the new CARM Client Portal (CCP).
With the implementation of the CCP, all importers will be required to register for access to the portal and participate in managing their customs activities and profiles in closer coordination with customs brokers and other service providers.
Primary features of the CCP
- All importers will be required to self-manage access to their profile in the secure CCP site by delegating authority to their employees, customs broker/s, or other service providers, to allow them to manage specific tasks within the portal.
- Under CARM, importers will be responsible for making payments of duties and taxes directly to CBSA.
- Payment will be facilitated via electronic funds transfer (EFT), electronic data interchange (EDI) payment, credit card, online debit, or pre-authorized debit (PAD). CBSA will be phasing out payment by cash or cheque.
Release prior to payment (RPP) bond
- The new program will require all importers to supply CBSA with a surety bond to guarantee the payment of all duties and taxes before goods will be released from Customs control.
- Importers will be required to proactively review security requirements for their bond through the CCP and proactively increase bond levels as required to meet their ongoing import needs.
- Customs has advised that the system will also prompt importers as their levels approach the maximum limit of the current bond.
Customs Accounting Declaration (CAD)
- Once a customs release is arranged by a customs broker or a customs authorized courier, the CCP will allow the importer to prepare and electronically submit their own CAD should they choose.
- Customs brokers will still be able to file CADs on behalf of any importer that designates that broker as their agent within their CCP profile.
- The CCP will allow the importer to file corrections to almost any field within their CAD, without penalty or interest, up until the payment due date.
- Customs brokers, when designated, will also be able to file these corrections via the CCP or their existing EDI programs with CBSA.
- The new CCP will give importers the ability to prepare and electronically submit mass adjustments.
- It will also allow importers to delegate portal access to their customs broker or customs consultants so they may prepare these claims through the portal on their behalf.
- Importers are able to file requests for customs rulings directly with CBSA via the portal or delegate CCP access to their customs broker, allowing them to prepare and file these rulings on their behalf.
Temporary Import Permit
- Importers will be able to file requests for a temporary import permit directly to the CBSA via the portal or a delegated customs broker could prepare and file these permits on their behalf.
Duties and Tax Calculator
- The CCP incorporates a self-help tool to assist importers with identifying the associated duties and taxes payable based on a 10-digit Harmonized System Tariff (HS) code for their product.
- It is important to note that the HS tariff provided by the CBSA CCP portal will not be considered binding on CBSA, unless the importer files for a Customs ruling on the product.
The development and release of this new program is on a very rapid timeline. Although design and policy have not yet been finalized by CBSA, the agency has released information about many of CARM’s upcoming features, requirements, and functions.
Keep in mind these may be subject to some change before the full program launches. Please visit this site regularly or subscribe to our CARM Updates.