CARM 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.
Implementation of CARM will occur in three phases/releases
Release 0 – January 2021 The Accounts Receivable Ledger (ARL) went live.
Release 1 – May 25, 2021 CARM Client Portal went live with basic functions for importers, customs brokers, and trade consultants and includes:
- Ability to grant access to your portal account to third-party service provider (customs broker, trade consultant)
- New Online payment options (credit card payments, pre-authorized debit, etc.)
- Tools to help classify goods and estimate duties and taxes
- Application Program Interface (API) to retrieve tariff data
- Ability to electronically request rulings and track their progress
Release 2 – October 2023 Release all functionality for the CARM client portal
- Open to all trade community
- Business registration & program enrolment
- Electronic commercial accounting declarations with the ability for corrections and adjustments (replacing current B3 & B2)
- Changes to Release Prior to Payment requirements for Bonds
- Harmonized billing cycles
- New offsetting options
- Electronic management for appeals and compliance actions
What do you need to do?
- Obtain a Business Number and program account identifier (RM number)
- 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
- Link User Account with Business Account
- Grant Access to Employees, Representatives, and Broker
- Follow the step-by-step instructions to delegate authority to Buckland
- Have/obtain a Release Prior to Payment (RPP) Importer Security Bond
- Find out more here
Why is it important to register?
- It’s important to register early to ensure there are no disruptions to your Import activity (this will not happen in Release 1 – but if you aren’t registered you will experience delays once Release 2 opens)
- To become familiar and comfortable with using the portal
- To ensure you have the correct parties as delegated authorities
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 in late 2023.
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, or to start this process, please reach out to Buckland carm@buckland.com.
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.
Helpful links from CBSA:
- Visit the CARM CBSA website
- View CARM support resources on CARM Google Drive
- CBSA How To Videos: YouTube Playlist
- Questions? Email: CBSA.CARM_Engagement-Engagement_de_la_GCRA.ASFC@cbsa-asfc.gc.ca
- Join the CARM LinkedIn Group
- Join the CARM GCcollab Forum
- Join the CARM distribution list, reach out to the CBSA.CARM_Engagement-Engagement_de_la_GCRA.ASFC@cbsa-asfc.gc.ca
CBSA Webinars
The CBSA’s Assessment and Revenue Management (CARM) team is continuing monthly webinars that focus on the steps for onboarding to the CARM Client Portal. Registration is required for these webinars using the link that corresponds to your preferred date/time.
What You Need to Know with CARM Release 2 Webinar
- Wednesday, March 29, 2023 / English 1:00pm – 2:30pm EST – Register / French 3:00pm – 4:30pm EST – Register
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.
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.