CARM

CBSA Assessment and Revenue Management

The CBSA (Canada Border Services Agency) Assessment and Revenue Management (CARM) project is a multi-year initiative that will transform the method of tax and duty collection for goods imported into Canada.

Through CARM, the Canada Border Services Agency (CBSA) will put at your disposal online tools to simplify the importation of commercial goods into Canada.

The importers will be required to register to the CARM Client Portal (CCP) to manage their customs activities and profiles in partnership with their Customs broker and other service providers.

Stay informed

Visit CBSA′s (Canada Border Services Agency) CARM (CBSA Assessment and Revenue Management) page.

Keep current on CARM: CBSA: updates from the CARM project



CBSA - CARM Client portal OVERVIEW

Request for a Canadian surety bond

The CCP (CARM Client Portal) in a nutshell

Account management

done by the Importer through its employees, Customs broker or other service providers.

REGISTERING A BUSINESS on the CARM Client portal

DELEGATION OF AUTHORITY

Customs payment

under the responsibility of the Importer via electronic funds transfer (EFT), electronic data interchange (EDI) payment, credit card, online debit, or pre-authorized debit (PAD).

FINANCIAL INFORMATION, PAYMENT PROCESSING and tariff tools

Release prior to payment (RRP) bond

a surety bond will be required to guarantee the payment of all duties and taxes before goods will be released from Customs control.

Customs accounting declaration (CAD)

once a customs release is arranged by the Customs broker, the Importer or its representative will prepare and electronically submit the customs declaration (CAD).

Corrections

almost all corrections to the customs declaration will be allowed without penalty or interest, up until the payment due date.

Duty and tax calculator

based on a 10-digit harmonized system tariff (HS) code, applicable duties and taxes will be identified, however codes presented are subject to acceptance by Customs.

Temporary import permit

requests for temporary import permits can be file directly through the CARM client portal (CCP).

Customs rulings

requests for customs rulings can be file directly through the CARM client portal (CCP).

Structural changes to come

Importer responsibilities

Payments and account management

The importer is responsible for paying the CBSA (Canada Border Services Agency) directly for duties and taxes.

Surety bond

The commercial Importer will be required to secure a surety bond to indemnify CBSA (Canada Border Services Agency) relating to the payment of duty and taxes.

IMPORTER: steps to undertake

Secure a surety bond (Customs bond)

Register your business in the CCP (CARM Client Portal)

Stay informed

Visit CBSA′s (Canada Border Services Agency) CARM (CBSA Assessment and Revenue Management) page.

Keep current on CARM: CBSA: updates from the CARM project

Acronyms and Abbreviation

.CSV

Comma Separated Values

API

Application Programming Interface

AR

Advance Ruling

BAM

Business Account Manager

BN15

Business Number and Program Extension

BN9

Business Number

CARM

CBSA Assessment and Revenue Management

CBSA

Canada Border Services Agency

CBSS

Customs Broker Summary Statement

CCP

CARM Client Portal

CCSSU

CARM Client Service Support Unit

CITT

Canadian International Trade Tribunal

CRA

Canada Revenue Agency

CUSMA

Canada-United States-Mexico Agreement

DN

Daily Notice

DOA

Delegation of Authority

EDI

Electronic Data Interchange

FTA

Free Trade Agreement

NAFTA

North American Free Trade Agreement

NCR

National Customs Ruling

PAD

Pre-Authorized Debit

PAM

Program Account Manager

POE

Point of Entry

POS

Point of Sale

RM

Program Extension

RPP

Release Prior to Payment

SCR

Same Condition Ruling

SOA

Statement of Account

TCP

Trade Chain Partner

pBAM

Third Party Business Account Manager

pPAM

Third Party or ‘Proxy’ Program Account Manager

Memberships and accreditations
CCOC
CIFFA
SSCMS
IATA
PIP
C-TPAT
FAST
CGP

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