The clock is ticking. Register for CARM now.

CARM affects all importers. Registration is mandatory. It’s also complex and time-consuming, so starting now is crucial.

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All imports into Canada are affected.

If you import into Canada, you must register for the CARM Client Portal and delegate authority to your customs broker before Release 3 goes into effect in October 2024. Whether you have one shipment or many, you will be impacted.

CARM Release 3 introduces a new financial security model whereby all commercial importers must post their own financial security to benefit from the Release Prior to Payment program. To help importers adjust to this new financial security model, a 180-day transition period will be implemented allowing goods to be released prior to the payment of duties and taxes. To qualify for the transition period, importers must have a valid business number (BN15) before the go-live date of CARM Release 3.

You'll face disruption.

Failure to register for the CARM Client Portal means that accounting can't be completed on your released shipments.

The window is closing.

Despite the obvious risk, most importers have yet to comply. Many will experience business disruption. Don’t be among them.

There's a lot at stake.

Business disruption is just the start. There will be disappointed customers, angry carrier partners, and tarnished reputations.

Take these steps immediately.

Register with CBSA and delegate authority to your broker.

You must register your business on the CARM Client Portal and delegate authority to your customs brokers. Delegating authority allows customs brokers to continue to transact with CBSA on your behalf.

Video: CARM Client Portal - Creating an Account Guide: CARM Client Portal - Onboarding

Provide financial security.

Before CARM, customs brokers could provide financial security on your behalf. Now, all importers must provide their own surety. There are two ways: A bond equal to a minimum of $5,000 or 50% of your highest monthly duties/taxes in the 12 months before CARM Release 3 (whichever is highest). Or a cash deposit equal to 100% of your highest monthly duties/taxes in the 12 months before CARM.

What are my options?

Choose your payment preference.

Once you’ve registered for the CARM Client Portal and secured a bond (or posted your deposit), you’ll need to decide whether you want to pay the Receiver General directly or have your customs broker pay your duties and taxes on your behalf. If you choose to pay the Receiver General directly, you must carefully adhere to the due dates. Failure to remit payment could result in goods being held at the border until payment is received.

CARM: Frequently Asked Questions

What is CARM?

The Canada Border Services Agency (CBSA) is modernizing and streamlining the process of importing commercial goods. Learn more from these three videos and the links below.

What is CARM?

 

CARM: The new way to assess and pay duties and taxes on imported commercial goods

The CARM Client Portal

 

CARM: Onboarding Documentation

CARM Surety and Bond Requirements

 

CARM: Release Schedule, Features and Benefits

Webinars

Our experts have some good advice.

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On-Demand Webinars

Attend an upcoming CARM webinar, hosted by the CBSA.

Frequently Asked Questions

What happens if I don’t complete one of the steps by the time CARM is implemented?

Registration must be complete, or the final accounting of your shipments can’t be submitted to CBSA, which will result in the issuance of late accounting penalties per shipment. That means that you must register for the CARM Client Portal and delegate authority to your customs broker(s). CBSA has stressed the importance of registering for the CARM Client Portal well in advance of the October 2024 deadline, to ensure commercial shipments are not disrupted.

Can my customs broker still pay duties and taxes on my behalf?

Yes, but you must authorize your broker to access your CARM Client Portal account. See Delegation of Authority in the CARM Client Portal for instructions.

Where can I get a customs surety bond?

If you're a Livingston customer, we can help you secure your bond, at a competitive rate. For details about Livingston’s bond services, contact [email protected].

You can also contact an approved provider to obtain your financial security (i.e., insurance companies, banks, credit unions, other financial institutions).

What happens if I don’t get a bond or pay a cash deposit by the deadline?

Importers who are registered in the CARM Client Portal before the go-live date for Release 3 or have a BN15, will have 180 days to post their financial surety.

If you obtain a BN15 after Release 3 goes live, you will still be able to participate in the Release Prior to Payment (RPP) program for the 180-day grace period. However, the process for CBSA to input the RPP indicator in its systems will be manual and therefore will take some time. In the time it takes the CBSA to input the RPP indicator, you will not have the benefits of RPP and may need to present a cash entry.

Do I need a customs bond for each broker I work with?

No. You can have a single bond to cover all your duties and taxes (across all brokers) or choose to have multiple bonds. What’s critical is that your total surety (all bonds combined) is equal to 50% of your highest monthly duty/tax outlay in the 12 months preceding CARM Release 3, and a minimum of $5,000.

Where do I get a GCkey to sign up for the CARM Client Portal?

All users of the CARM Client Portal must create their individual Portal user accounts using a GCKey or Sign-on Partner.

If you don’t already have a GCKey - apply now.

Additional information on the GCKey is available in the Government of Canada GCKey - FAQ.

Livingston is offering a service to clients, to complete the CARM Client Portal registration. For details, contact [email protected]

We only import a few times a year, do we need to register for the CARM Client Portal?

Yes. All importers must register in the CARM Portal, regardless of the number of shipments and frequency of imports. If you are not registered, you won’t be able provide full accounting and payment of all duties and taxes to CBSA and will incur late accounting penalties.

Registration can be a complex process requiring confidential business and legal information. Please register immediately, delegate authority to your broker, and begin the process to obtain your financial security. Your ability to import without delays depends on it.

Questions about CARM

For more information on CARM, contact us to speak to a representative. We're here to help!

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