CARM

CARM (Canada Border Services Agency (CBSA) Assessment and Revenue Management) is a new multi-phase, multi-year initiative that will modernize, streamline, and transform the collection of duties and taxes on goods imported into Canada. CARM allows trade chain partners to have an online cloud-based portal where they can view their business numbers, apply for new business numbers, make payments of duties and taxes, view their statements of accounts with CBSA, and much more.

Countdown to CARM

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CARM will become the system of record for importers to Canada on May 13, 2024, with the implementation of CARM Release 2. However, it is essential for importers to complete their registration as soon as possible to avoid the CARM blackout period from April 26, 2024, to May 13, 2024. Throughout this blackout period, accounting privileges and access to accounts will be temporarily unavailable, and the option to register for the CARM client portal will not be available.

CARM Implementation Phases

Release 0 – January 2021
The Accounts Receivable Ledger (ARL) went live.
Release 1 – May 25, 2021
Release 1 launched the CARM Client Portal, a self-service tool that facilitates the accounting and revenue management processes with the CBSA.
The CARM Client Portal is available to importers and brokers, as well as trade consultants who currently submit rulings on behalf of importers. Those who have onboarded to the portal are able to view their transactions and statements of account, request a ruling and pay invoices with new electronic payment options.
Release 2 – May 13, 2024
CARM will become the official system of record for the collection of duties and taxes for commercial goods imported into Canada. The release scheduled for May 2024 will introduce the following features:
– Release 2 soft launch in October 2023 allowed selected industry partners to test their own internal systems and allow time for software service providers to continue to certify their software with CARM.
– Electronic commercial accounting declarations that you can correct and adjust
– Changes to the Release Prior to Payment (RPP) program
– Harmonized billing cycles
– New offsetting operations
– Electronic management of appeals and compliance actions
– The ability to: register for a Business Number (BN9), enrol in various CBSA commercial programs

Note: As of May 13, 2024, the ability to register for an importer or exporter account (RM) will only be available via the CARM Client Portal. The Canada Revenue Agency will no longer be providing this service.
Further enhancements are expected to become available in the Fall of 2024.

What do you need to do?

  1. Obtain a Business Number and program account identifier (RM number)
  2. Register for the CARM Client Portal by creating an Individual User CARM Client Portal Account (Follow the step-by-step instructions to get set up on the CARM Client Portal)
  3. Link User Account with Business Account
  4. Grant Access to Employees, Representatives, and Broker (Follow the step-by-step instructions to delegate authority to Buckland)
  5. Have/obtain a Release Prior to Payment (RPP) Importer Security Bond

Why is it important to register? 

CARM Importer Security Bond

As part of the CBSA CARM initiative release 2, importers will soon be required to secure and post their own importer security bond in order to participate in the Release Prior to Payment Privilege (RPP). Previously, a customs broker was able to use their own customs bond on behalf of their clients, and this will no longer be allowed under CARM as of May 2024.

RPP allows importers and customs brokers to obtain a release of goods from the CBSA and defer payment of duties and taxes as well as the accounting of these fees. If an importer does not have their own security bond, they will no longer be able to recognize these benefits under RPP and will need to pay duty and taxes prior to goods being released by the CBSA.

For more information about bonds and RPP, visit the CARM website.

Resource: Customs Bond Checklist (Surety Association of Canada)

We know that the changes coming with CARM can be overwhelming, but rest assured that Buckland will be working hand in hand with our customers to ensure that they have the information required to successfully transition into each release of CARM.

NEW CARM Billing Changes Impacting ALL Canadian Importers

CARM Release 2 will be implemented on 13 May, 2024 and is changing the way Canadian Importers and Brokers are required to interface with CBSA for your imports. These changes will impact the scope of our current services to include additional support required by our valued clients and we have created two new fee codes which will be added to all Canadian Brokerage rate schedules.

The additional fees are as follows:

CARM Registration Fee – Effective 1 March, 2024

Meetings and phone calls for clients who need help with their CARM Portal registration or delegation of authority will be charged CARM Registration Fees. Fees will also be charges if meetings are changed or cancelled with less than 24 hours notice. Although these services have been offered at no charge, as the CARM Release 2 approaches, clients can expect to see fees applied as follows:
1-31 March, 2024: $200 / Meeting/call
1-30 April, 2024: $400 / Meeting/call
1 May 2024 onward: $600 / Meeting/call

*** CARM registration is mandatory, but clients can avoid being charged this fee by completing their CARM Portal registration and accepting Buckland’s delegation of authority before 1 March, 2024. Book an Appointment with our CARM Support Team Now!

CARM Portal Entry Processing Fee – Effective 13 May, 2024

For certain shipments like cash types and v types, CBSA will require Buckland to process a manual entry in the CARM Portal in addition to regular entry processing. Any entries that require this additional step will have a CARM Portal Entry Processing Fee of $75 applicable per transaction.

CBSA CARM Client Portal Webinars:

Webinar Registration – Registering Your Small /  Medium Business on the CARM Client Portal

The CBSA’s Assessment and Revenue Management (CARM) team is excited to offer a new series of shorter webinars dedicated to helping small and medium businesses understand how CARM may affect them while guiding them through the steps required to register on the CARM Client Portal.

Registration is required for these webinars. Please register using the link that corresponds to your preferred date/time.

EnglishTuesday, March 5th, 20241:00pm – 2:00pm ESTRegister
EnglishTuesday, March 12th, 20241:00pm – 2:00pm EDTRegister
EnglishTuesday, March 19th, 20241:00pm – 2:00pm ESTRegister
FrenchTuesday, March 5th, 20242:30pm – 3:30pm EDTRegister
FrenchTuesday, March 19th, 20243:00pm – 4:00pm ESTRegister

Webinar Registration – What You Need to Know with CARM Release 2 Webinar

These webinars will focus on the key changes to understand and prepare prior to Release 2 of the CARM Client Portal.

Registration is required for these webinars. Please register using the link that corresponds to your preferred date/time.

EnglishTuesday, March 26th, 20241:00pm – 2:30pm ESTRegister
FrenchTuesday, March 26th, 20243:00pm – 4:30pm ESTRegister

Webinar Registration – Open Mic Sessions

Open Mic Sessions are an open forum where TCPs can attend to ask questions in English or French on topics covered in any of the webinars.

BilingualWednesday, March 27th, 20242:00pm – 3:00pm ESTRegister

Helpful links from CBSA:

The CBSA has released a CARM toolkit including:

Resources 

Make registration easy with these step-by-step instructions to walk you through the process of signing up for the CARM Client Portal and delegating authority to your broker. 

CARM Release 2 is scheduled for May 2024 and there are a number of tasks that importers need to complete to be prepared. Find out more and get prepared today!

Access our frequently asked questions guide for answers to the most common CARM questions.

Access our Webinar

To learn how to register for the CARM Client Portal, watch our webinar from April 20, 2021, featuring a step-by-step presentation with our special guests from the CBSA to help you better understand the process.

Listen to our How to Register for the CARM Client Portal Podcast

On this episode of the Beyond Borders Podcast, we are joined by Sara Hiebert, Account Manager at Buckland. Sara walks listeners through the steps to easily get registered for the CARM Client Portal.

A tip to keep in mind!
The first person to register for a business will be considered the account manager, so be sure to have the correct person at your organization registering for the CARM Client Portal.