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.
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
Fall 2020: 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.
Fall 2021 (TBA): 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.
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