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CBSA's Assessment and Revenue Management (CARM) is transforming how the Canada Border Services Agency assesses, collects, manages and reports on import revenue and trade information. Learn about the changes and how they affect you.

What is CARM?


The CARM Client Portal


CARM surety bond requirements


Current and upcoming changes

RELEASE 2: The CBSA has just announced changes to CARM’s next phase. In October 2023, a testing version of the CARM Release 2 system will be made available to industry partners who have been selected. The official launch date has been set for May 2024.

CARM Client Portal, all functions

  • Business registration and program enrolment will be open to all trade community partners.
  • Electronic commercial accounting declarations (CAD) with ability for corrections and adjustments (to replace current B3 Customs Coding and B2 Request for Adjustment forms).
  • Changes to Release Prior to Payment requirements for bonds.
  • Harmonized billing cycles.
  • New offsetting options.
  • Electronic management for appeals and compliance actions.

RELEASE 1: Spring 2021 CARM Client Portal, basic functions

Release 1 of the CBSA Assessment and Revenue Management (CARM) initiative took place on May 25, 2021. With this Release, CBSA introduced the CARM Client Portal and its basic functionalities.

Registration to the Portal opened on May 25, 2021 for all importers, customs brokers and trade consultants.

Key functions of the CARM Client Portal:

  • Ability to set up pre-authorized debit (PAD), in addition to credit card or financial institutions, to pay account.
  • Statement of Account, Daily Notices and basic client transaction information are available on the CARM Client Portal.
  • Ability to delegate access to business account to individuals and/or legal entities. In Release 1, delegation by importer is limited to customs brokers and trade consultants.
  • Ability to request rulings.

New onboarding process to gain access to the CARM Client Portal:

  • To access the portal, importers will use GCKey or Sign-on Partner to create a user account and link to a business account.

New tools available for Trade Chain Partners:

  • Duty and Tax Calculator for estimation purposes.
  • HS Classification Tool to assist in accurately classifying goods.
  • CARM Chatbot (focused on getting users onboarded to the portal).

What does this mean to importers and trade chain partners?

  • Importers, customs brokers and trade consultants need to create their portal Business Account and designate a Business Account Manager (BAM). The BAM will be responsible for managing the day-to-day aspects of the account (e.g., assigning privileges, approving delegation of authority requests, etc.).
  • All users of the CARM Client Portal are required to create their individual Portal user accounts using GCKey or Sign-on Partner.

Background information

CARM is a large, multi-year project, which kicked off, January 2016, with the implementation of the Accounts Receivable Ledger (ARL).

The Canada Border Services Agency (CBSA) is working to improve service delivery by simplifying processes and expanding opportunities for the commercial trade community to interact electronically with Customs.

Accounts Receivable Ledger

ARL changed the way importers see their accounting records by replacing previously existing revenue and cash management systems.

Key changes include:

  • The K84 was replaced with a Statement of Account (SOA) for both importers and third-party service providers. The SOA is issued at the business number level.
  • For importers, the business number is noted at the BN15 level, which is inclusive of the RM number ending.
  • Daily Notices (DNs) are provided with transactional detail while the SOA reflects an overall summary of the duty and taxes as provided in the Daily Notices.
  • The SOA contains an “other section” where document types other than the B3 can be noted. These “other “document types are not included in the overall monthly obligation to the Receiver General. For these types of “other” documents the payment due date is noted.

Importers are eligible to receive their own Daily Notices (DN) and Statements of Account (SOA) electronically. To do so, the importer must complete an ARL application and submit to the Technical Commercial Commerce Unit TCCU of CBSA. The application will identify how the importer chooses to receive their electronic DN and SOA and provides the agency with authorization to send the new form.  Download the ARL application form here.  When completed, click here to send to CBSA.

Stay on top of CARM

Livingston’s customs and regulatory affairs experts are part of the CARM working group and will provide regular updates on the CARM project. Contact us to learn more!

Email us

Visit CBSA’s website to learn more about CARM.

Visit CBSA