CustomsLogIQ Blog
Practical guides on CARM, AI classification, and import automation — written for Canadian customs brokers.
CARM (the CBSA Assessment and Revenue Management system) is the Canada Border Services Agency's online portal for managing import duties and taxes. Since October 2024, importers of record must register in the CARM Client Portal and post their own financial security to clear goods, shifting responsibility from brokers to importers.
A Detailed Adjustment Statement (DAS) is the document the CBSA issues when it adjusts an importer's customs accounting. It shows the revised classification, value, origin, duties, taxes, and any interest, and tells you what is now owed or refunded after a correction, re-determination, or verification.
AMPS, the Administrative Monetary Penalty System, is the CBSA's civil penalty regime for non-compliance with customs requirements. Penalties are issued per contravention and are graduated, so they escalate with repeated violations. Common triggers include late accounting, incorrect classification, value, or origin, and failure to keep records.
CARM has been mandatory since October 2024, and CBSA is actively enforcing it. This guide walks through everything Canadian importers need to stay compliant — from setting up your portal account and posting financial security to making payments on time and delegating authority to your broker. There's also a section covering what's changed in 2026, including CBSA's updated verification priorities for goods subject to Canada's retaliatory tariffs.
If your business is still importing without a CARM Client Portal account, you're missing duty notices, re-determinations, and compliance correspondence that CBSA now sends directly to importers. This guide walks through every registration step — from getting your GCKey to setting up financial security — so you can get your account functional before something slips through the cracks. No theory, just the actual clicks.
When CARM's transitional period closed in May 2025, importers who were still relying on their broker's bond lost release-prior-to-payment privileges overnight. Financial security is now a direct importer responsibility, and the rules around how much you need to post have gotten more complicated with Canada's retaliatory tariffs in the mix. Here's what actually changed and what you need to verify in your CARM Client Portal today.
If your CARM account isn't properly linked to your BN15, your shipments can get held at the border without much warning. The transition from the old RM-based system involves five specific steps, and skipping any one of them creates real problems. This guide covers what changed, what can go wrong, and how to check that your account is actually set up correctly.
CBSA's 2026 audit priorities are sharper than they've ever been, and CARM has given the agency tools to flag compliance gaps at scale. From transfer pricing to retaliatory tariff surtaxes, the areas under review are specific — and the penalties for getting it wrong add up fast. Here's what importers need to check before a verification letter lands in their inbox.
The grace period for CARM is over — CBSA is issuing penalties, and importers who assumed their broker was handling everything are finding out the hard way that the liability sits with them now. From missed payment deadlines to insufficient financial security, the compliance gaps are predictable and fixable. Here's what the penalties actually look like and what to check before an audit lands in your inbox.