CARM: Advancing Import Processing to Canada

Canadian customs (CBSA) is releasing a new system to assist with the processing of imports via the CPBSA Assessment and Revenue Management or CARM. The final phase of the project - and full implementation is May 2024.

CARM is CBSA's way to demand all importers get a customs bond to guarantee payment of duty and taxes.

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The CARM deadline is now May 2024! To put it simply, if you import goods to Canada you must register for CARM.

What is CARM:

Simply put, CARM primarily facilitates import processing and payment to CBSA.
The CBSA is a top tax collector for the Government of Canada
CARM required importers to get a customs bond to guarantee duty payment to customs.
The platform includes tools to assist the import process including HS classification, calculation of duty and taxes

CBSA will be continuing to deliver monthly Webinars for CARM Client Portal Onboarding and What You Need to Know with CARM Release 2.

Release 1: Introduction of CARM client Portal basic functions.

CARM is open for all importers, customs brokers and trade consultants. Many experts are advising importers to familiarize them CARM but to wait to register to allow the complexities of the system to be clarified.

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Key functions of the CARM Client Portal include:

Pre-authorized debit, credit card , and other payment options
Statement of Account and transaction history
Ability to assign and restrict access to trade partners and customers. Note: In release 1, importers an only designate brokers and trade consultants. (see section below regarding BAM).
Ability to request rulings on the CARM Client Portal.

Importers can access the portal via their GCKey or Sign-on Partner.

A great CARM tool available for Importers is the assistance of assigning HS classification, calculating duty and taxes. CARM also has a chatbot to assist with the onboarding process.

Assigning your BAM: Business Account Manager

The first step in registering for CARS is to designate a Business Account Manager or BAM. Your BAM has global access on your behalf and is responsible for assigning access and overall management of the account. All users are required to create their individual portal user accounts using GCKey or Sign-on Partner.

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CARM: Release 2

The CBSA CARM team announced that they intend to implement CARM Release 2 not prior to January 2023 (release 2 was originally planned to implement in May 2022)

CARM Release 2 will eliminate the current B3/B2 process and replace the current customs forms with a version controlled electronic commercial accounting declaration (CAD). It will also implement changes to the Release Prior to Payment program, requiring all importers to obtain account security. Along with other significant shifts in billing periods and offsetting, Release 2 will fundamentally change how the importing community will transact with the CBSA.

Release scheduled in 2023

Expanded functionalities of theCPP
Business registration and program enrolment
Ability for electronic commercial accounting declarations, corrections and adjustments (replacing current B3 Customs Coding and B2 Request for Adjustment forms)
Changes to Release Prior to Payment requirements for surety bonds
Harmonized billing cycles
New offsetting options
Electronic management for appeals and compliance actions