CARM - CBSA Assessment and Revenue Management - The Ultimate Checklist to get you set-up!

Updated 1 year ago by GB Robins

What is CARM?

The CBSA Assessment and Revenue Management (CARM) project is a multi-year initiative that will transform the collection of tax and duty for goods imported into Canada. Through CARM, the CBSA will modernize and streamline the process of importing commercial goods into Canada.


Once fully implemented, CARM will:

  • Simplify the overall importing process
  • Provide a modern interface for importing into Canada
  • Give importers self-service access to their own information
  • Reduce the cost of importing into Canada
  • Improve consistency in trade rules and decisions
  • Strengthen compliance verification and fraud detection
  • Read more about the features and benefits of the CARM initiative.

What's happening and When?

To facilitate a smooth transition, the CBSA will launch CARM as follows:

  • CARM Release 1 – Spring 2021: The CBSA will provide current clients (Importers, customs brokers and trade consultants) with the ability to sign up on the CARM Client Portal to create, view, manage their accounts, make payments, file advanced ruling requests, delegate access to customs brokers online and otherwise become familiar with CARM self-serve options.
  • CARM Release 2 – Spring 2022: The CBSA will replace the current B3 (customs coding form) and B2 (adjustment request) forms and related processes with a new electronic declaration form, called the Commercial Accounting Declaration (CAD). Changes to the billing cycle will be introduced to harmonize the payment due dates for all transactions and simplify the ways account information can be corrected and adjusted. In addition, changes to the Release Prior to Payment Program will be introduced whereby importers interested in participating in the program will be asked to post financial security directly, with various online options.

If you have any questions, please contact us at Please also consult the CBSA website for regular updates on the project:

Your Checklist to get set-up:

Step 1: NOW

Have your Importer Security Bond in place.

If you import into Canada, make sure your Importer Security Bond is in place.

An Importer Security Bond will be MANDATORY under CARM and you will not be able to import without it.

You will no longer be able to use the customs brokers bond.

Here is the Canadian Importer Bond Application - for Canadian companies.

Here is the USA Importer Bond Application - for USA companies (Non Resident Importers)

Step 2: SPRING 2021 (Likely May)

Register and log-in to the portal.

More details coming in Spring 2021.

CBSA Updates:

January 18, 2020

"We are pleased to announce the successful implementation of our Release 0! While there is no impact to trade chain partners, this release sets the foundation for the multi-phased CARM implementation."

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