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CBSA Assessment Revenue Management (CARM)

What is CARM?

  1. The CBSA Assessment and Revenue Management (CARM) is a multi-year initiative that will transform how CBSA assesses and collects duties and taxes on commercial goods imported into Canada
     

  2. CARM shifts the financial liability to the importer of record who will pay their own duty and GST direct to CBSA plus making it easier to identify noncompliance
     

  3. On May 13, 2024, CARM will become the official system of record that importers and other trade chain partners will use to pay duties and taxes

How does CARM affect you?

  1. CARM affects all importers whether you import 1 shipment or many, you will be impacted
     

  2. Registration is mandatory
     

  3. If you are not registered, your shipments will not be released when CARM is mandatory until you are fully registered and have a bond in place

CARM will provide a number of other benefits

  1. Eliminate cumbersome and time-consuming paper-based processes
     

  2. Provide better tools that will allow the CBSA to focus its compliance and enforcement efforts on potential bad actors
     

  3. Improve functionality for importers through the ability to enroll in commercial programs, submit accounting documents, and receive notifications through their CARM Client Portal account

What is CARM Client Portal (CCP)?

  1. The CCP will serve as the primary hub for accounting and revenue management with the CBSA
     

  2. Importers will be able to view Statement of Account (SOA) with financial transactions, make credit card or pre-authorized payments, and submit appeals and rulings requests to the CBSA
     

  3. Importers can easily submit declarations with the new digital commercial accounting declaration
     

  4. A suite of tools will help you classify goods and estimate your duties and taxes

How to Register your business on the CCP

01

Identify your Business Account Manager (BAM)

  • Business Account Manager (BAM): this role possesses the highest level of management access over a business account, with complete read, write, and edit privileges

  • Businesses should determine who the BAM is prior to business account set up

  • Highly recommended that businesses assign at least two Business Account Managers

02

Have the required legal information to link the business account in the portal

  • The BAM will need to have the company’s Business number (BN9) and importer exporter number (RM0001) ready for the next step

  • If you do not have your BN9 yet, please contact Canada Revenue Agency (CRA)

03

Create a user profile in the CARM Client Portal using the sign-in option available to you

  1. Accessing the CCP

  2. Creating a new GCKey

  3. Registering for Multi-Factor

  4. Logging in with Multi-Factor Authentication

  5. Creating your personal profile

Register your business

  1. The BAM input your business information;

    • Legal entity name or operating number of the business;

    • Full physical or mailing address of the legal entity

  2. Answer the security questions;

    • Duties and taxes payment

    • Payment amount

    • Statement of Account balance

      * You can find the information to answer these questions on a Daily Notice or Statement of Account that is up to six years old. You can get these from your broker if you do not have them already.

04

05

Grant employee(s) access and delegation of authority

  • Employees must register and create an individual user account on the CCP, then request access to their employer.

  • When this process has been completed successfully, employers will receive a pending access request from the employee that they will be able to action

  • The BAM can approve an employee access request

06

Grant Customs Broker access and delegation of authority

  • For an importer, managing a business relationship with a service provider(Customs Broker) is a similar process to managing access for employees.

  • In order for a service provider to be able to transact within the CCP on behalf of an importer, a business relationship must first be established. Only then will the service provider be able to assign its employees to the clients’ accounts to carry out the activities agreed upon.

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