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 that will 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 CBSA trade chain partners:
- Importers
- Customs Brokers
- Trade Consultants
- Surety Companies
- Carriers
- Foreign producers/exporters
- Industry professionals (e.g., lawyers, accountants, shipping agents)
What is changing?
The implementation of CARM is structured in a series of releases.
May 25, 2021
Phase 1
- Release 1 launches the CARM Client Portal, a self-service tool that will facilitate accounting and revenue management processes with the CBSA.
- Access to the CARM Client Portal will be available to select trade chain partners, including: importers, brokers and trade consultants.
- They will be able to:
- view their transactions and statements of account
- Apply for and track a custom ruling
- Pay invoices with new electronic payment options
Spring 2022
Phase 2
- All trade chain partners will now have access to the CARM Client Portal
- Release 2 will expand the functionalities of the CARM Client Portal by adding:
- electronic commercial accounting declarations with ability for corrections and adjustments
- changes to release-prior-to-payment requirements for bonds
- harmonized billing cycles
- new offsetting options
- electronic management of appeals and compliance actions
- A new electronic form called the Commercial Accounting Declaration (CAD) will replace the current B3 (customs coding form) and B2 (adjustment request), and related processes.
- Importers will be required to post financial security directly on their accounts to take advantage of Release Prior to Payment (RPP) privileges, as brokers will no longer be able to secure client accounts with their security, to facilitate this various options will be available including posting a cash or electronic bond
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 new 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. Importer’s can designate multiple BAMS to manage their client portal account.
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.
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.
Release 2 October 2023
The changes affecting financial security for Release Prior to Payment (RPP) privileges will come into effect with CARM Release 2, at which time the CBSA will require all importers who want to participate in the RPP program to enroll and post security with the CBSA.
Importers will be required to post their own financial security (via either a surety bond or CBSA cash deposit) to obtain release of their goods prior to accounting and payment of any applicable duties and taxes with the CBSA.
Without RPP privilege, an importer is required to declare goods and pay any applicable duties and taxes at the time of entry into Canada. NOTE: With CARM Release 2 the RPP 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/prep-eng.html
The CAD is a digital document which will replace the existing 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.
NOTE: nothing changes the way in which your affairs are handled by DHL on your behalf with CBSA, and we will continue to pay duty and tax on your behalf to CBSA and to bill you for those outlays along with our fees.
BENEFITS OF RETAINING DHL AS YOUR BROKER
Ensure Compliance
As your designated Customs broker, DHL is very 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 as we 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. We at DHL Express will help you conduct your business as usual like we do today.
Global Scale, Local Presence
Working with a licensed customs broker such 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 are able to deliver your shipments in line with the Express service need you entrusted us with.
Help with setting up your CCP Account
For questions on CCP registration, please follow the following steps to contact the CBSA CARM Client Support Helpdesk:
- Complete the CBSA Client Support form
- 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.
CARM RESOURCES
Below are a series of resources provided to help navigate the changes. Additional resources can be accessed at the CARM Client Portal and Onboarding documentation.
