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What is CARM?

The CBSA Assessment and Revenue Management (CARM) project is a multi-year initiative that will transform the collection of tax and duty for goods imported into Canada.

Through CARM, the Canada Border Services Agency (CBSA) will also introduce a new suite of online tools to help streamline the process of importing commercial goods into Canada.  

Read more on CBSA’s CARM webpage

Features & Benefits of CARM Initiative

Watch the CBSA’s CARM video

The development and release of this new program is on a very rapid timeline.  Although design and policy has not yet been finalized by CSBA, 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 e-bulletins for ongoing updates.

CBSA's Implementation Timeframes

COMPLETE: CARM Release 0 will have no impact on importers. CBSA will simply move the existing Accounts Receivable Ledger (ARL) system from its current data centre configuration to the more robust SAP S4/HANA system in the cloud.

Target Date: May 25, 2021: CARM Release 1 will provide businesses with the first opportunity to register for access to the CARM Client Portal (CCP). The CCP will allow them to see their amounts owing and manage their accounts with the CBSA , including the receipt of Daily Notices (DN’s) monthly Statements of Account (SOA) and the ability to make payments directly to CBSA. Payment directly to CBSA will require almost all importers to post a yearly surety bond.  This email address is being protected from spambots. You need JavaScript enabled to view it. to request a bond or contact your local account representative.

Spring 2022: CARM Release 2 will introduce a new electronic commercial accounting declaration (CAD) that will replace the current customs coding form (B3) and request for adjustment form (B2). As well, new features for payment and billing processes will make it easier to make corrections and adjustments. Importers will have to be enrolled on the CCP as of the start of this phase or risk having their shipments held at the border.

 Subscribe to CARM Updates

Need more information?

Cole is ready to help. If you have further questions, please do not hesitate to contact your local account manager or This email address is being protected from spambots. You need JavaScript enabled to view it. today.

Require a customs bond? CLICK HERE to submit a request and one of our CARM representatives will contact you directly. 

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