What is CARM?

The Canada Border Services Agency Assessment and Revenue Management

The Canada Border Services Agency (CBSA) Assessment and 
Revenue Management (CARM) project is a multi-year initiative to transform the collection of duties and taxes for goods imported 
into Canada. Through CARM, the CBSA  will modernize and 
streamline the process of importing commercial goods.

Who is impacted?

All the commercial importers (residential or Non residential):
If you can say ‘yes’ to any of below statements, your business needs to meet the CARM requirement.

  • My business imports commercial goods once a year or small value.
  • My business imports commercial goods through a courier.
  • My business uses a customs broker to import our commercial goods.
  • My business imports goods that will be sold, used, sample or research purpose.
  • My business imports goods temporarily.
  • My business is located outside or inside Canada.

What is changing?

  • Commercial importers to register on the CARM Client Portal (CCP) and give Delegation of Authority (DOA) to their representative brokers.
  • Registering for Business Number (BN9) and activating an Import-Export account (RM) only available via the CCP.
  • A new electronic form called the Commercial Accounting Declaration (CAD) which replaces the current B3 (customs coding form) and B2 (adjustment request), and related processes.
  • Commercial importers to post financial security (Cash or Surety Bond) to be enrolled Release Prior to Payment (RPP) Program.

Next steps for importers

Before registering for CCP

Register for a Canadian Business Number (BN) and Import-Export (RM) program account number with the Canada Revenue Agency (CRA), if you intend to import commercial goods and do not already have a BN and/or RM number.

Review the step-by-step CBSA information sheet to ensure you have everything you need to get started.

CCP Registration

Access and sign in to the CARM Client Portal (CCP), to create a CCP business account.

The Business Account Manager is responsible for all activities associated to the management of the business account in the CARM Client Portal. The first individual who links their user account to the business automatically becomes the Business Account Manager. Importers can designate multiple BAMs to manage their client portal account.

Delegate authority to your customs brokers. Delegating authority allows customs brokers to continue to transact with CBSA on your behalf.

We can assist in providing you any support you may need during the registration process. Please complete our contact form here and we will get back to you as soon as possible.

Commercial importers are required to post their own financial security (Cash Bond or Surety Bond) to obtain release of their goods prior to accounting and payment of any applicable duties and taxes with the CBSA.Without posting bond, commercial importers are required to declare goods and pay any applicable duties and taxes at the time of entry into Canada. NOTE: Financial security posted by a customs broker will no longer extend to importers who avail their services.

CBSA link: https://www.cbsa-asfc.gc.ca/services/carm-gcra/schedule-calendrier-eng.html#4

The CAD is a digital document which replaces the B3 Declaration (Canada Customs Coding Form) and B2 Adjustment (Canada Customs Adjustment Request) documents.

The CARM billing functionality provides TCPs (Trade Chain Partners) with the ability to view and manage financials in real time and electronically receive billing documents via the CCP.

Commercial importers can pay duties & taxes directly to CBSA, but they must carefully adhere to the due dates. Failure to remit payment could result in goods being held at the border until payment is received. DHL Express can continue to account with CBSA on behalf of them. They need to inform us of their choice of payment options. Please complete our contact form here and we will get back to you as soon as possible.

The benefits of retaining DHL as your broker

Ensure Compliance

As your designated Customs broker, DHL is familiar with the most recent changes and can advise you on any mandatory documents required. DHL acting on your behalf will also ensure the proper classification of goods. We’ll process shipments for release and import entries in a compliant and timely manner aligned to the regulatory requirements of CBSA and other relevant government departments.

Global Scale, Local Presence

Working with a licensed customs broker stuch as DHL – one that has a global governance structure and a strong local presence – will help guarantee that you enjoy the same level of service that DHL prides itself on globally.

Seamless Clearance

The level of knowledge and experience of 
a Customs broker such as DHL is invaluable, 
as familiarity generally translates into greater efficiency in clearing goods. Our services 
will ensure that we can deliver your shipments in line with the Express
service needs you trust us with.

Help with setting up your CCP Account

To contact CARM directly with questions on registering for 
CARM Client Portal (CCP), please follow the steps outlined 
below to contact the CARM Client Support Helpdesk:
  • Select the topic of “Online portal support”
  • Select the appropriate CCP question from the drop-down menu (e.g., “CARM Client Portal – setting up my business account”)
If you require assistance using the form, please contact the CBSA directly at 1.800.461.9999 option 2.
We can also assist with providing information you may need for registration. Please fill out the contact form and we will get back to you as soon as possible.

Contact Us

DHL is here 
to help you through the CARM process