If you import commercial goods into Canada, or file on behalf of someone who does, CARM now sits at the centre of how you account for duties and taxes. It changed who is responsible for financial security, where you manage your account, and how disputes and payments flow. This guide explains what CARM is, what changed, and the steps to stay compliant.
What CARM stands for and what it does
CARM stands for the CBSA Assessment and Revenue Management system. It is the digital backbone the Canada Border Services Agency (CBSA) uses to assess and collect duties and taxes on commercial imports. Instead of paper statements and broker-mediated accounting, importers now manage their own customs accounting electronically through the CARM Client Portal (CCP).
In practical terms, CARM is where an importer registers their business, links to their RM import account, delegates authority to a customs broker, reviews Statements of Account, pays duties and taxes, and submits corrections or appeals.
What changed in 2024
CARM rolled out in stages. The CARM Client Portal first opened in 2021, but the system became the CBSA's official system of record for the commercial trade community in October 2024. That milestone, often called CARM Release 2, introduced the changes importers feel most:
- Mandatory registration. Importers of record must be registered in the CARM Client Portal to import commercially.
- Importer-held financial security. To benefit from Release Prior to Payment (clearing goods before duties are paid), the importer, not the broker, must post their own financial security.
- Electronic accounting. The Commercial Accounting Declaration (CAD) replaces the older B3 and B2 forms for accounting and adjustments.
- Self-service corrections and appeals. Adjustments, rulings, and disputes are managed inside the portal.
Who must register for CARM
Any business that is the importer of record for commercial goods entering Canada must register in the CARM Client Portal. That includes:
- Resident and non-resident importers of commercial goods.
- Customs brokers and trade consultants who transact on a client's behalf (they request delegated authority through the portal).
- Businesses that previously relied entirely on their broker's account and security.
Casual, personal imports are not the target here. CARM is about the commercial import stream.
Financial security: the biggest change for importers
Before CARM, many importers cleared goods on their broker's security and never thought about it. Under CARM, that responsibility moves to the importer of record. Here is the shift at a glance:
| Area | Before CARM Release 2 | After CARM Release 2 |
|---|---|---|
| Who posts security | Often the customs broker | The importer of record |
| Accounting forms | B3 (accounting), B2 (adjustment) | Commercial Accounting Declaration (CAD) |
| Account management | Broker-mediated, paper statements | Self-service in the CARM Client Portal |
| Disputes & rulings | Manual submissions | Managed in the portal |
CBSA provided a transition period for importers to put their own security in place after Release 2. Because timelines and security options can change, confirm current requirements on the official CBSA CARM page before you act.
How to get CARM-ready
- Register in the CARM Client Portal. Create a business account, verify your business number, and link your RM import program.
- Set up delegation of authority. If a broker files for you, approve their request to act on your account.
- Post your financial security. Choose a financial security bond or cash deposit that meets CBSA's requirements for Release Prior to Payment.
- Reconcile your accounting. Learn the Commercial Accounting Declaration and your Statement of Account cycle so payments are never late.
- Keep classification audit-ready. Accurate HS classification and documented reasoning reduce the corrections and penalties that show up in your portal.
Where CustomsLogIQ fits
CARM does not classify your goods or defend your tariff decisions. That is still on you. CustomsLogIQ classifies a product with full GIR reasoning, screens it against participating government agencies, and writes the audit trail, so the accounting you push into CARM rests on defensible, CARM-ready classification. When CBSA questions a line, you have the reasoning ready instead of rebuilding it under audit pressure.