What is CARM?
The CBSA Assessment Revenue Management (CARM) project is a mandatory multi-year initiative that will transform the collection of duties and taxes for goods imported into Canada. The Canada Border Services Agency (CBSA) is modernizing and streamlining the process of importing commercial goods through the new CARM Client Portal (CCP). Any company importing goods into Canada must register in the CCP and post financial security by May 2022.
How does CARM impact you as an importer?
Every company that imports goods into Canada must be registered in the online CCP in order to continue importing goods into Canada.
When does CARM impact you as an importer?
CARM impacts your company now. The online CCP is currently available to register your company, delegate access and permissions, view account information, apply for advanced customs rulings, and make electronic payments directly to CBSA for duties and taxes. Rather than submitting payment to customs brokers, which will be a discontinued practice by May 2022, the online CCP will be the sole platform to communicate with the CBSA and make payments.
What do you need to know as an importer? Learn more:
Frequently asked questions
For a business who has multiple business numbers (BNs), is a different individual required to become the initial Business Account Manager per BN?
Currently, the portal is designed as a one-to-one relationship. For the time being, a BAM can only register one business account.
Can a business have more than one Business Account Manager or assign a new one if they leave the company?
Due to the importance of the BAM role, it is highly recommended that the role of BAM be assigned to more than one user. There are no limits to the number of BAMs identified per BN and employees can be assigned the BAM role at any time.
Will Duty Drawback information be seen on the new SOA's, and can we make the duty drawback claim via the CARM system as corrections or adjustments?
In CARM Release 2, clients will be able to submit a request for drawback using a Drawback Claim web-form via the CARM Client Portal. On the Drawback Claim web-form, the client must reference the original Commercial Accounting Declaration (CAD) and lines (i.e. transaction numbers) for which the request for a drawback is being submitted. CARM validates the information on the Drawback Claim and if approved, posts the refund to the account. The client then receives a Notice of Decision (decision letter) via the CARM Client Portal. Transaction history is a feature that will made available on the CARM portal in release 2. The Statement of Account will be summarized by transactions type and revenue types.
Can employees located outside of Canada have access to the CARM Client Portal? For example, an employee of a parent company in the U.S, where the parent company owns a Canadian entity.
There are no geographical restrictions to gaining access to CARM Client Portal. As an importer, customs broker or trade consultant, you will be able to delegate authority for various roles in the portal to all employees.
Bonds must be obtained from an approved bonding company as approved by the Treasury Board Secretariat.
How do we access account details for legacy (pre-CARM account set-up) financial transactions? For example, if we created our CARM account on May 25, how do we access the details on all financial transactions from May 24 and before?
Information on the portal at Release 1 is related to transactions from May 25, 2021 onwards. There is no historical information available in the portal until Release 2. If you require your SOA prior to this you can check with your broker if they receive it on your behalf or reach out to the CARM Client Support Helpdesk.
Yes, it is strongly recommended to take advantage of the onboarding period and establish any required business to business relationships to ensure there are no issues with your importations come CARM Release 2.
Yes, as long as the key is unique to you as a person and not at a company level.
No, the CARM Client Portal and the CRA portals are not linked.
What if there is a timing difference between documents submission and entry to centrally available information for 5 recent transactions?
The portal will provide the transaction number, verify your daily notice and/or statement of account to view the most recently posted transactions.