Canada Border Services Agency’s Assessment Revenue Management System (CARM)

The Canada Border Services Agency’s Assessment and Revenue Management project is a multi-year digital initiative that will modernize how duties and taxes imposed or levied on goods imported into Canada are paid.  Through CARM, the CBSA will modernize and streamline the process of importing commercial goods into Canada.  

On October 21, 2024, this program became mandatory for all importers of record, including U.S. companies that have registered as Non-Resident Importers (NRI) into Canada.  A Non-Resident Importer is a business based outside of Canada that does not have a physical presence in Canada but which imports goods into Canada as the Importer of Record.   All users of CARM will have full visibility to their Statement of Account (SOA), which streamlines accounting and revenue management.  This will help companies to control their payments, improve transparency of disbursements to CBSA, reduce risk of underpayments, and increase the possibility of applying available credits immediately to their account.

If you are required to take part in the CARM program, you will need to register your company in the CARM Client Portal (CCP) and delegate access to your customs broker in that system.  Release 3 also implements a 180 day transition period from October 21, 2024 during which all CARM registrants will be required to post their own financial security for their shipments.    

For more information on CARM, please review the Canada Border Services website at: CARM: Assess and pay duties and taxes on imported commercial goods or contact your customs broker or Commercial Specialist Tracey.Ford@trade.gov