CARM
All businesses that import into Canada must be registered with CARM
CARM, the revenue management system developed by the Canada Border Services Agency (CBSA), launched in October 2024.
The new system introduced significant changes to the interactions between the federal agency, importers, their customs brokers, and others. It transformed the collection of duties and taxes for goods imported into Canada.
Importers: April 19th deadline approaching.
For Release Prior to Payment (RPP) privileges, you must post your own financial security within the CARM system before April 19, 2025.It is preferable to have a Bond in place, and Courtney is ready to help establish that for you. The secondary option of cash security, can be done directly by the importer through the CARM portal.Note: Importers can go to the Home Page of their CARM account to establish or confirm the amount of financial security they require. Access the CARM Client Portal
Haven’t registered or set up financial security? Let Courtney Agencies guide you through it
If you haven’t registered yet, please contact Courtney as soon as you can. The system is complex and may require a couple of days to onboard and adjust your internal processes. You will need to:
- Obtain a Business Number from CRA if you are a new business
- Assign suitable Business Account Managers (2 recommended)
- Delegate authority to Courtney as your customs broker
- Update in-house systems for transition to CARM, if relevant
- Set up financial security (such as a bond) and preferred payment option
- Familiarize yourself with CBSA Commercial Accounting Declaration (CAD) and accounting sheets for balances
Go here to log into the CARM Portal
What’s different under the new CARM system
CARM changed the process for obtaining the release of imported goods before the accounting of and payment of duties.
Invoices look different. Amounts owing to the CBSA for duties and taxes are recorded in your CARM Client Portal and paid directly to the CBSA. . Courtney bills separately for customs brokerage and other ancillary services.
Importers are no longer be able to use a customs broker’s RPP (Release Prior to Payment) security to release goods before paying duties.
To obtain the release of goods prior to payment, you must post your own financial security through the CARM Client Portal (CCP). Detailed information can be found in the Financial Requirements section below, including information about Transition accommodations until April 2025.
All goods released use a Commercial Accounting Declaration (CAD), which serves as the digital document to account for imported goods into Canada and replaces the current customs coding (B3) and request for adjustment (B2) forms. See a sample CAD here
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Financial requirements which you must arrange
To obtain the release of goods prior to payment, importers must post their own financial security through the CARM Client Portal (CCP).
Financial Security Options
1. Security Bond:
- Importers can post a bond covering 50% of their highest anticipated monthly duties and taxes
- A minimum of $5,000 must be posted per RM account (e.g., RM15 123456789RM0001)
Need Assistance with a Security Bond? Courtney Agencies Ltd. can assist you in obtaining a security bond to meet CARM requirements. Contact us at CARM@courtney.ca
2. Cash Deposit:
- Importers opting for a cash deposit must cover 100% of the highest anticipated monthly duties and taxes
CARM Payment Options
1. Release Prior to Payment (RPP) – Deferred Payments
Importers with RPP privileges can pay duties and taxes owed after the release of goods. Payment options include:
• Online banking
• Credit card or Interac® Online
• Electronic Data Interchange (EDI)
• Pre-Authorized Debit (PAD)
2. Cash Clients (Non-Deferred Payments)
Importers without RPP privileges must pay applicable duties and taxes at the time of release. Payment options include:
• Online banking
• Credit card or Interac® Online
• Point of Entry (POE) payment via Point of Sale (POS) system (credit, debit, cash, or cheque)
3. For Non-Resident Importers.
• CBSA currently does not have a Pre-Authorized Debit (PAD) connection with any US financial institutions
• Online Banking: Available through certain US banks, including Bank of America and JP Morgan Chase as well as the following (as of February 1, 2025):
• Bank Draft: Importers can request a bank draft in Canadian Dollars (CAD) payable to the Receiver General and sent to: Canada Border Services Agency | Attention: Accounts Receivable | Management Unit | 333 North River Road, Place Vanier, Tower A | Ground Floor, Room 1018 | Ottawa, Ontario, Canada | K1A 0L8. (Some courier services use K1L 8B9.)
• Courtney provides certain payment services for regular NRI clients. Please contact us to ask how: CARM@courtney.ca
Transition period
A 180-day transition period was established ending April 19, 2025, allowing importers time to adapt to the new requirements and secure their financial security, minimizing any disruptions at the border.
This is only relevant to commercial importers with a history of accounting for commercial goods using their importer business number within the last four years, and who are registered in the CARM portal.
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Get Expert Guidance with Courtney Agencies
Courtney’s team of experts is adept at navigating the complexities of importing and exporting. We make seamless what can otherwise be a time-consuming process for you and your team.
Our team at Courtney Agencies is well-versed in the CARM system and can serve as the interface between you and the bureaucracy – making things faster and more efficient when you just need to keep them moving.
We know that dealing with customs procedures can be frustrating and stressful. It’s easy to get bogged down in the paperwork and bureaucratic process. Plus, if you make any mistakes or miss a deadline, it can result in costly penalties or delays. That’s why we’re here to help.
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Not Registered Yet? Don’t delay!
Courtney will help you understand your place in the new CARM universe and work with you to get registered.
As soon as possible, please email CARM@courtney.ca or enter your details below and we will get right back to you.
Call 1-604-684-7505 or enter your details below and we will get right back to you.
CARM News Bulletins Archives
- Preparing for changes to financial requirements (October 1, 2024)
- Preparing for cutover period (September 25, 2024)
Frequently Asked Questions
On October 21, 2024, CARM became the official system of record that importers and other trade chain partners use to pay duties and taxes.
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FAQs content:
What is CARM?
Is CARM mandatory?
As my Customs Broker, can Courtney Agencies help me register?
How do I register for the CARM Client Portal?
Will there be a grace period to post financial security?
How will I pay invoices once CARM is fully in place? Do I pay Courtney or the government or both?
When are payments due?
What are the Financial Security Options for resident importers?
What are the CARM payment options for resident importers?
What are the payment options for Non-Resident Importers?
Where can I learn more about CARM and its implementation?
Who can access a transaction for correction prior to payment?
Who will calculate the duty and tax?
1. What is CARM?
CARM is the assessment and revenue management system developed by Canada Border Services Agency (CBSA) and implemented in October 2024. CARM introduced significant changes to the interactions between the federal agency, importers, their customs brokers, and others. It transformed the collection of duties and taxes for goods imported into Canada.
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2. Is CARM mandatory?
Yes. All companies importing into Canada must be registered in the CARM Online Client Portal. Once registered, you can provide access to employees and customs brokers to manage both imports and CARM procedures.
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3. As my Customs Broker, can Courtney Agencies help me register?
Yes, once you have your Government of Canada key (for which we can provide simple instructions), Courtney’s Customs experts can help to set up the registration and walk you through the system. Email us at CARM@courtney.ca
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4. How do I register for the CARM Client Portal?
On the CARM Client Portal there is a link titled “Log in to the CARM Client Portal”. From this link you will be able to select GCkey or Sign in Partner to sign in. If this is your first time logging in, the personal profile creation process will begin automatically.
After completing your personal profile, the Business Account Manager (BAM) registers the business on the portal. Other employees must request access to your employer’s business account.
Courtney Agencies has an easy how to guide that can be requested at CARM@courtney.ca
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5. Will there be a grace period to post financial security?
A 180-day transition period was been established in October, which ends on April 19, 2025, allowing importers time to adapt to the new requirements and secure their own financial security, minimizing any disruptions at the border.
Until April 19, 2025, the system will automatically apply Release Prior to Payment for all CARM registered commercial importers with a history of accounting for commercial goods using their importer business number within the last four years.
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6. How will I pay invoices once CARM is fully in place? Do I pay Courtney or the government or both?
You will visit the Portal to review your CBSA account balances and make payments using the method you’ve set up through them.
Courtney will invoice you directly for customs brokerage fees and other ancillary services. At the same time, Courtney will also alert you that a CBSA payment is due and the balance owing.
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7. When are payments due?
Payments up to the 15th of the month are due to the CBSA at the end of each month. You can check your CARM client portal for balances.
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8. What are the Financial Security Options for resident importers?
A Security Bond:
- Importers can post a bond covering 50% of their highest anticipated monthly duties and taxes
- A minimum of $5,000 must be posted per RM account (e.g., RM15 123456789RM0001)
Need Assistance with a Security Bond? Courtney Agencies Ltd. can assist you in obtaining a security bond to meet the new CARM requirements. Contact us at CARM@courtney.ca
Cash Deposit:
- Importers opting for a cash deposit must cover 100% of the highest anticipated monthly duties and taxes
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9. What are the CARM payment options for resident importers? ?
Note: There is no limit for DEBIT card payments, however there is a limit for CREDIT card payments.
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10. What are the payment options for Non-Resident Importers?
- CBSA currently does not have a Pre-Authorized Debit (PAD) connection with any US financial institutions.
- Online Banking: Available through certain US banks, including Bank of America and JP Morgan Chase, as well as the following (as of February 1, 2025):
- Bank Draft: Importers can request a bank draft in Canadian Dollars (CAD) made out to Receiver General and sent it to: Canada Border Services Agency | Attention: Accounts Receivable | Management Unit | 333 North River Road, Place Vanier, Tower A | Ground Floor, Room 1018 | Ottawa, Ontario, Canada | K1A 0L8. (Some courier services use K1L 8B9.)
- Courtney offers a payment service for non-resident clients. Ask us.
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11. Where can I learn more about CARM and its implementation??
Visit the government websites:
CARM: Assess and pay duties and taxes on imported commercial goods
CARM: Release schedule, features and benefits
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12. Who can access a transaction for correction prior to payment??
Only the importer and the delegated licensed customs broker who submitted the CAD will have access to make a correction prior to payment.
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13. Who will calculate the duty and tax?
The Customs Broker or importer provides the Customs data required and Customs calculates the duty and tax; It is important that the importer check for accuracy and have their broker file an amendment if incorrect.
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