CARM
CBSA Assessment and Revenue Management
The CBSA (Canada Border Services Agency) Assessment and Revenue Management (CARM) project is a multi-year initiative that will transform the method of tax and duty collection for goods imported into Canada.
Through CARM, the Canada Border Services Agency (CBSA) will put at your disposal online tools to simplify the importation of commercial goods into Canada.
The importers will be required to register to the CARM Client Portal (CCP) to manage their customs activities and profiles in partnership with their Customs broker and other service providers.
Stay informed
Visit CBSA′s (Canada Border Services Agency) CARM (CBSA Assessment and Revenue Management) page.
Keep current on CARM: CBSA: updates from the CARM project
The CCP (CARM Client Portal) in a nutshell
Account management
done by the Importer through its employees, Customs broker or other service providers.
Customs payment
under the responsibility of the Importer via electronic funds transfer (EFT), electronic data interchange (EDI) payment, credit card, online debit, or pre-authorized debit (PAD).
Financial information, payment processing and tariff tools in the CARM Client Portal
Release prior to payment (RRP) bond
a surety bond will be required to guarantee the payment of all duties and taxes before goods will be released from Customs control.
Customs accounting declaration (CAD)
once a customs release is arranged by the Customs broker, the Importer or its representative will prepare and electronically submit the customs declaration (CAD).
Corrections
almost all corrections to the customs declaration will be allowed without penalty or interest, up until the payment due date.
Duty and tax calculator
based on a 10-digit harmonized system tariff (HS) code, applicable duties and taxes will be identified, however codes presented are subject to acceptance by Customs.
Temporary import permit
requests for temporary import permits can be file directly through the CARM client portal (CCP).
Customs rulings
requests for customs rulings can be file directly through the CARM client portal (CCP).
Structural changes to come
Importer responsibilities
CCP (CARM Client Portal) registration is mandatory.
CARM R1 User Guide - Onboarding to the CARM Client Portal - November 2021.pdf
Payments and account management
The importer is responsible for paying the CBSA (Canada Border Services Agency) directly for duties and taxes.
Surety bond
The commercial Importer will be required to secure a surety bond to indemnify CBSA (Canada Border Services Agency) relating to the payment of duty and taxes.
IMPORTER: steps to undertake
Secure a surety bond (Customs bond)
Register your business in the CCP (CARM Client Portal)
Stay informed
Visit CBSA′s (Canada Border Services Agency) CARM (CBSA Assessment and Revenue Management) page.
Keep current on CARM: CBSA: updates from the CARM project
Acronyms and Abbreviation
.CSV
Comma Separated Values
API
Application Programming Interface
AR
Advance Ruling
BAM
Business Account Manager
BN9
Business Number
BN15
Business Number and Program Extension
CARM
CBSA Assessment and Revenue Management
CBSA
Canada Border Services Agency
CBSS
Customs Broker Summary Statement
CCP
CARM Client Portal
CCSSU
CARM Client Service Support Unit
CITT
Canadian International Trade Tribunal
CRA
Canada Revenue Agency
CUSMA
Canada-United States-Mexico Agreement
DN
Daily Notice
DOA
Delegation of Authority
EDI
Electronic Data Interchange
FTA
Free Trade Agreement
NAFTA
North American Free Trade Agreement
NCR
National Customs Ruling
PAD
Pre-Authorized Debit
PAM
Program Account Manager
pBAM
Third Party Business Account Manager
POE
Point of Entry
POS
Point of Sale
pPAM
Third Party or ‘Proxy’ Program Account Manager
RM
Program Extension
RPP
Release Prior to Payment
SCR
Same Condition Ruling
SOA
Statement of Account
TCP
Trade Chain Partner
