CARM (CBSA Assessment and Revenue Management) is the Canada Border Services Agency’s mandatory system for assessing and collecting duties and taxes on commercial goods imported into Canada. Every commercial importer must use CARM to manage customs obligations through a digital, self-service platform.
CARM replaced many paper-based customs accounting processes and shifted key responsibilities, including customs accounting, financial security, and importer liability, directly to the importer rather than the customs broker. This guide explains what CARM is, how the CARM Client Portal works, and what Canadian importers need to do to remain compliant.
CARM Is the CBSA’s Mandatory System for Assessing Duties and Taxes
The Canada Border Services Agency (CBSA) introduced CARM to modernize how commercial imports are managed in Canada. Instead of relying on manual paperwork and broker-managed processes, importers now have direct control over their customs accounts through a centralized digital platform.
For every business importing commercial goods into Canada, CARM is no longer optional. It is the official system used to:
- Assess customs duties and taxes
- Manage importer accounts
- Submit commercial accounting information
- View statements and balances
- Make payments
- Manage financial security requirements
- Delegate authority to customs brokers
The goal is to create a faster, more transparent customs process while giving importers greater visibility and responsibility over their import activities.
The CARM Client Portal (CCP): A secure online portal where importers register their business, manage their customs account, review declarations and statements, make payments, and authorize customs brokers.
Direct Importer Liability: Under CARM, legal responsibility for customs duties, taxes, and compliance belongs to the importer of record, even when a licensed customs broker files entries on the importer’s behalf.
Financial Security (RPP): Businesses that want Release Prior to Payment privileges must provide their own financial security, either through a surety bond or an approved cash deposit.
Commercial Accounting Declaration (CAD): The CAD replaced the former B3 accounting document and B2 adjustment request, creating a modern digital accounting process for commercial imports.
What CARM stands for and what it replaced
CARM stands for CBSA Assessment and Revenue Management. It is the Canada Border Services Agency’s digital platform for administering customs duties and taxes on commercial imports.
Before CARM, much of Canada’s customs accounting relied on paper forms, manual processing, and systems where customs brokers often handled administrative functions on behalf of importers. The modernization of CARM introduced a fully digital environment where businesses manage their own customs accounts while brokers continue providing customs clearance services through delegated authority.
This change also established greater accountability by making importers directly responsible for customs compliance, financial security, and payment obligations.
Who CARM applies to
CARM applies to virtually every business importing commercial goods into Canada.
This includes:
- Canadian companies importing inventory
- Manufacturers sourcing components internationally
- Retailers importing finished goods
- E-commerce businesses shipping products into Canada
- Distributors and wholesalers
- Non-resident importers (NRIs)
- Businesses working through licensed customs brokers
If your company imports commercial goods into Canada, you must be registered in CARM and maintain your account appropriately.
- Get your Business Number and RM account: Obtain a 9-digit Business Number (BN9) and an RM import-export program account from the Canada Revenue Agency before importing commercial goods.
- Register on the CARM Client Portal: Sign in using GCKey or an Interac Sign-in Partner, complete multi-factor authentication, and register your business. Businesses that are not registered may experience shipment delays.
- Set up your Business Account Manager (BAM): The first person who registers the business automatically becomes the Business Account Manager and controls user access and permissions.
- Enroll in Release Prior to Payment (RPP): Businesses that want goods released before duties and taxes are paid must enroll in RPP and provide their own financial security.
- Delegate authority to your customs broker: Registering your business does not automatically authorize your broker. You must explicitly grant permission within the portal.
The CARM Client Portal Is Where Importers Manage Their Account
The CARM Client Portal (CCP) is the operational centre of Canada’s modern customs system. Every registered importer uses the portal to manage customs activities directly with the CBSA.
Rather than depending entirely on a customs broker for account administration, businesses now have direct access to their customs information, financial obligations, and account settings.
Within the portal, importers can:
- Register a business account
- View commercial accounting declarations
- Monitor Statements of Account
- Make duty and tax payments
- Manage Release Prior to Payment enrolment
- Post financial security
- Delegate authority to customs brokers
- Add or remove employees
- Assign account permissions
- Review account activity
For Canadian businesses that import regularly, the portal becomes the central location for managing customs compliance.
How to sign in: GCKey or Interac Sign-in Partner
Access to the CARM Client Portal is available using either a GCKey username and password or an Interac Sign-in Partner supported by participating Canadian financial institutions.
During initial registration, users must also complete multi-factor authentication to secure their accounts. Once a sign-in method is selected, it should continue to be used for future logins to avoid access issues.
The portal is designed to provide secure access while protecting sensitive commercial information.
The Business Account Manager (BAM) role
The Business Account Manager (BAM) is one of the most important roles within CARM.
The first individual who registers the business automatically becomes the BAM. This user controls access for everyone else in the organization and is responsible for assigning roles, approving user requests, and managing permissions.
For operational continuity, the CBSA recommends assigning at least two Business Account Managers. If only one BAM exists and that employee leaves the company or loses account access, managing the business account can become significantly more difficult.
This simple operational safeguard is frequently overlooked but can prevent unnecessary disruptions.
What you can do inside the CARM Client Portal
The portal gives importers direct control over nearly every aspect of their customs account.
Businesses can:
- Register and maintain company information
- Monitor duties and taxes owed
- Review Commercial Accounting Declarations
- Access Statements of Account
- Make electronic payments
- Manage Release Prior to Payment enrolment
- Delegate authority to customs brokers
- Control employee access and permissions
- Track customs account activity
Instead of relying solely on external service providers, businesses now have complete visibility into their customs obligations while continuing to work alongside their licensed customs broker.
CARM Registration Requires a Business Number and an RM Account
Before your business can register for CARM, you must first obtain the appropriate business identifiers from the Canada Revenue Agency (CRA). These identifiers establish your company as a commercial importer and are required before you can complete CARM registration.
At a minimum, you need:
- A 9-digit Business Number (BN9) issued by the CRA
- An RM import-export program account linked to your Business Number
Without both, you cannot register your business in the CARM Client Portal.
This requirement often causes confusion because many businesses assume these identifiers come from the CBSA. In reality, they are issued by the CRA before the CBSA can recognize your business within CARM.
If you have not yet completed registration, see our detailed guide on How to Register on the CARM Client Portal, which walks through the process step by step.
Getting your BN9 and RM import-export account from the CRA
The Business Number (BN9) is the unique identifier the Government of Canada uses for tax and business programs.
To import commercial goods, your business must also activate an RM import-export program account under that Business Number.
These accounts are issued by the CRA, not the CBSA.
Once your BN9 and RM account are active, you can proceed with CARM registration and begin managing your customs account through the CARM Client Portal.
Registering your business account
After signing into the CARM Client Portal, you can register your business account by entering your BN9 and completing the required verification steps.
The registration process establishes your organization within CARM and assigns the first Business Account Manager (BAM).
Although registration itself is straightforward, businesses should carefully review all company information during setup because this account becomes the foundation for customs accounting, financial security, payment management, and user access.
How employees request access to the business account
Employees do not automatically receive access to a company’s CARM account.
Instead, they search for their employer’s 9-digit Business Number within the portal and submit an access request.
A Business Account Manager reviews the request and assigns the appropriate permissions based on the employee’s responsibilities.
This role-based permission model gives businesses greater control over who can access financial information, submit declarations, or manage account settings.
CARM Shifts Liability and Financial Security to the Importer
One of the biggest changes introduced by CARM is that legal responsibility now rests directly with the importer.
Many businesses continue working with licensed customs brokers, but brokers no longer carry the legal responsibility for customs duties, taxes, or compliance.
Instead, the importer of record is accountable for:
- Accurate customs declarations
- Duties and tax payments
- Maintaining financial security
- Regulatory compliance
- Customs record keeping
Working with a broker remains highly valuable, but the importer is ultimately responsible for ensuring everything filed with the CBSA is accurate.
Direct importer liability under the Customs Act
Following the end of the CARM transition measures, importer of record responsibilities became fully established under the Customs Act.
This means your business is legally responsible for customs obligations, even if another party prepares or submits the documentation.
Importers should therefore:
- Verify tariff classifications
- Confirm customs values
- Maintain supporting documentation
- Review declarations submitted by brokers
- Monitor Statements of Account regularly
Good customs compliance begins with understanding that accountability cannot be delegated.
Why your broker’s account no longer covers you
Before CARM, many importers relied heavily on their customs broker’s systems and security arrangements.
Today, your customs broker continues to provide valuable customs clearance services, but they cannot replace your own CARM registration or financial security.
Without your own properly configured CARM account, shipments may experience unnecessary delays and your business may lose Release Prior to Payment privileges.
Release Prior to Payment (RPP) Requires Your Own Financial Security
Release Prior to Payment (RPP) allows eligible businesses to receive imported goods before duties and taxes are paid.
This helps improve cash flow and keeps supply chains moving efficiently.
However, participation in RPP requires businesses to provide their own financial security.
The financial security belongs to the importer, not the customs broker.
Without approved security, duties and taxes generally must be paid before goods are released by the CBSA.
Surety bond versus cash deposit
Importers generally satisfy financial security requirements using one of two methods:
Surety bond
A surety company guarantees payment obligations on behalf of the importer. This is the option preferred by many businesses because it preserves working capital.
Cash deposit
Businesses can also provide a cash deposit directly to the CBSA. While effective, it ties up company funds that could otherwise support business operations.
The right option depends on your importing volume, financial situation, and operational requirements.
How to enrol in RPP through the portal
Enrolment in Release Prior to Payment takes place within the CARM Client Portal.
Businesses submit the required financial security information through the portal and manage their enrolment digitally.
Once approved, eligible importers can continue releasing commercial shipments before duties and taxes become payable, improving operational efficiency and reducing border delays.
The Commercial Accounting Declaration Replaced the B3 and B2
CARM introduced the Commercial Accounting Declaration (CAD) as the new method for accounting for imported commercial goods.
The CAD replaces both the traditional B3 Canada Customs Coding Form and the B2 adjustment request.
Instead of relying on multiple paper-based documents, importers now manage accounting corrections and adjustments electronically through CARM.
This creates a more streamlined accounting process while improving transparency and reducing administrative work.
Delegating Authority to Your Customs Broker Is a Separate Step
Many businesses assume that registering for CARM automatically gives their customs broker access to manage their account.
It does not.
Delegation is a completely separate process.
After registering your business, you must explicitly authorize your licensed customs broker within the CARM Client Portal before they can submit declarations or manage your account.
Without this step, your broker may be unable to process shipments even though your business has successfully registered.
This is one of the most common operational issues experienced by new CARM users.
What Happens If You Are Not Registered in CARM
Businesses that fail to register for CARM may experience significant disruptions to their importing operations.
Potential consequences include:
- Delayed shipment releases
- Border holds
- Loss of Release Prior to Payment privileges
- Payment delays
- Administrative complications
- Potential compliance actions under the Administrative Monetary Penalty System (AMPS)
Registering early and maintaining your account helps avoid unnecessary operational delays and ensures your business remains compliant with CBSA requirements.
CARM Applies to Non-Resident Importers Too
Non-resident importers (NRIs) importing commercial goods into Canada are also required to comply with CARM.
Even if your business operates outside Canada, you must:
- Obtain a Canadian Business Number from the CRA
- Open an RM import-export account
- Register within the CARM Client Portal
- Meet financial security requirements where applicable
- Delegate authority to your customs broker if you use one
The registration process is similar to that used by Canadian businesses, although additional considerations may apply depending on your business structure.
Frequently Asked Questions
What is CARM in Canada?
CARM is the Canada Border Services Agency’s digital system for assessing and collecting duties and taxes on commercial imports. It allows businesses to manage customs accounting, payments, financial security, and broker authorizations through the CARM Client Portal.
What is CARM registration?
CARM registration is the process of creating a business account within the CARM Client Portal using your Business Number and RM import-export account. Registration is mandatory for commercial importers operating in Canada.
What is a CARM number?
There is no separate CARM number. Businesses use their existing CRA-issued Business Number (BN9) together with their RM import-export account to identify themselves within the CARM system.
What is a CARM account?
A CARM account is your organization’s digital customs account within the CARM Client Portal. It allows you to manage customs declarations, payments, financial security, user access, and customs broker authorizations.
What is RPP in CARM?
Release Prior to Payment (RPP) is a CBSA program that allows eligible importers to receive commercial goods before duties and taxes are paid, provided the importer maintains the required financial security.
What is a CARM bond?
A CARM bond is a surety bond used as financial security for Release Prior to Payment. It guarantees payment obligations to the CBSA while allowing importers to preserve working capital.
What is CARM used for?
CARM is used to manage customs accounting, assess duties and taxes, process payments, maintain importer accounts, submit Commercial Accounting Declarations, and authorize customs brokers through a centralized digital platform.
What is CARM in shipping?
In shipping, CARM refers to the CBSA’s customs management system for commercial imports into Canada. It governs customs accounting, importer compliance, financial security, and the release of imported commercial goods.
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What Is CARM? Complete Guide for Canadian Importers (2026)
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What is CARM? Complete guide explaining the CBSA Assessment and Revenue Management (CARM) system for Canadian importers.
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What Is CARM? The Complete Guide for Canadian Importers
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Learn how the CBSA Assessment and Revenue Management (CARM) system works, including CARM registration, the Client Portal, Release Prior to Payment (RPP), financial security, and importer compliance requirements.
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This guide explains the Canada Border Services Agency (CBSA) Assessment and Revenue Management (CARM) system, including how Canadian importers register for the CARM Client Portal, manage customs accounts, enroll in Release Prior to Payment (RPP), provide financial security, authorize customs brokers, and comply with Canada’s commercial import regulations.
