CBSA Assessment and Revenue Management | C.H. Robinson (2023)

Q: When will I start using CBSA CARM?

All companies must be registered with CARM to import products into Canada on or before the Release 2 rollout, date to be announced.

Q: Who needs a CBSA CARM account?

All trade chain partners that conduct commercial business with the CBSA will be required to register and link their business on the CARM Client Portal by Release 2.

Q: What are the benefits CARM will provide?

CARM will offer many efficiencies to importers, including automating processes and providing greater visibility into systems. Additional online tools for the classification of goods, electronic filing of ruling applications, and making adjustment requests will also be available via the CARM Client Portal.

CARM will allow the trade community to:

  • Submit online electronic declarations
  • Access tools to classify goods and calculate duties and taxes
  • Make payments and view up-to-date account information
  • Become paperless by default

Q: What will I need to do after each implementation phase of CARM?

Release 0: Nothing. Release 0 has no direct impact to importers

Release 1:

Importers will need to create a user account and set up their business on the CARM Client Portal to take advantage of the new self-service tools the portal offers. At this time, you may also:

  • Delegate authority to your customs brokers and other service providers to conduct business on your behalf.
  • Post financial security directly on your accounts to take advantage of Release Prior to Payment (RPP) privileges. Starting after Release 2, brokers will no longer be able to secure client accounts with their security. To facilitate this, various options will be available, including posting a cash or electronic bond.

Release 2:

This is the final release for the implementation of CARM. Once launched, all further import processes will be handled in the CARM Client Portal. At this time, you will

  • Begin using the new electronic form called the Commercial Accounting Declaration (CAD). This will replace the existing customs coding (B3) and adjustment request (B2) forms.
  • Expect a new billing cycle to harmonize payment due dates for all transactions and simplify the ways accounting information can be corrected and adjusted.
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Q: How will I set up users and delegate authority to my broker in the CARM Client Portal?

The CARM Client Portal will provide two levels of administrative access:

  • Business Account Manager (BAM) - primary
  • Program Account Manager (PAM) - secondary admin

Business Account Managers have the responsibility of approving and setting up employee access to the business and program accounts. Before access to the business or program account is granted, each employee must first set up their own personal user account in the portal and request access to be added to the business account.

With the CARM Client Portal, the login has changed from broker to importer RM extension.

Both BAM and PAM users have the administrative authority to manage business relationships and add brokers and consultants.

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Note that delegation within the CARM Client Portal does not negate the need to maintain a General Agency Agreement with your customs broker.

Q: Will the CBSA CARM transition lead to a new commercial accounting declaration process?

The process for accounting for imported goods into Canada will change when CARM introduces the Commercial Accounting Declaration (CAD) with Release 2. The CAD is a digital document that will replace the existing Canada Customs Coding Form (B3) and Canada Customs Adjustment Request (B2) documents.

This shift will adopt a World Customs Organization (WCO) compliant data model and will help with version control as changes occur to better retain an accurate historical record. Version management in the CAD creates a single accounting declaration of record, eliminating the requirement to account for submissions and changes on separate document types.

Q: How will I handle corrections, adjustments, rulings, and drawbacks with CBSA CARM?

Corrections may be made up until the payment due date, after which time any changes or corrections made to the CAD will be considered as adjustments.

Mass adjustments can be used to bundle two (2) or more changes to information.

In Release 1 of CARM scheduled for May 2021, the CBSA will introduce a case management functionality for rulings. Rulings can be applied for online.

Details on filing a CAD for drawback purposes are limited at this time. It’s understood that a drawback will be considered as a mass adjustment. Further details and clarity on drawbacks will be available soon.

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Q: What can I expect for CBSA billing and payments?

At Release 1, the CBSA will enable electronic payment options to include:

  • EDI transmission
  • Pre-authorized debit (PAD)
  • Debit/credit card payments, up to the defined limits
  • Cheque or money order made out to the Receiver General of Canada
  • Cash

At Release 2, CARM billing cycle changes come into effect. The introduction of new billing cycles and an alignment of payment due dates will address current complexities concerning debt management for businesses and ease the administrative burden of managing this process.

The following billing cycles will be affected by CARM:

  • High value shipments (HVS)/Low value shipments (LVS)
  • LVS goods released in the regular commercial stream will follow the standard HVS billing cycle
  • Courier low value shipments (CLVS)
  • Continuous transmission commodities (CTC)
  • Customs self-assessment (CSA) program

Also upon Release 2, financial statements will be issued via the CARM Client Portal and to EDI certified account holders and customs brokers via EDI in XML format.

Q: How will I and my broker receive daily notices with CARM?

The customs broker and importer will receive daily notices via the CARM Client Portal and/or EDI for the transactions they have accounted for on behalf of their clients. The customs broker can view their client’s transaction information in the portal only if delegated to do so by their client.

Q: How will I receive CBSA statements of account?

Starting with Release 2 of CARM, statements of account will be issued to all trade chain partners that have incurred a financial transaction with the CBSA on their own account. With the implementation of CARM, the statement of account will no longer be transaction-based and will instead be account-based to provide a summary of all transactions recorded in the billing period.

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The SOA will be issued at either the Program Account (BN15) or legal entity/Business Account (BN9) levels, depending on the offsetting option.

  • Program account offsetting: One statement of account per BN15 (one per program account). Credits within a program account can only offset debits on the same program account.
  • Program type/intra-program offsetting: One statement of account per program type (i.e., can group many BN15s).
  • Legal entity/inter-program offsetting: One statement of account per BN9 (one per legal entity).

Q: How will financial security work with CBSA CARM?

Security may be posted in the form of a cash bond, a (continual) surety bond, or a one-time single-entry bond. Without RPP security, you will be required to pay in advance on the CARM Client Portal.

The posted financial security will secure all accounts payable, including duties and taxes (GST), as well as interest, adjustments, ascertained forfeitures, and SIMA fees. The bond will secure any penalty fees.

The amount of the security required for non-cash bonds must be equal to or greater than 50% of the importer’s highest monthly accounts payable to the CBSA within the most recent 12-month period. The bond amount is also subject to a $25K minimum and $10M maximum.

Release Prior to Payment (RPP) financial security will be set at the importer level as of CARM Release 2.

Q: Where can I find more information about CARM?

The CBSA has the most thorough information about upcoming CARM changes available on their website.


What is CBSA Assessment and Revenue Management? ›

CARM stands for CBSA Assessment and Revenue Management. It is a multi-year initiative from the Canada Border Services Agency (CBSA). It is meant to streamline and automate business processes and offer online self-service tools for imported commercial goods.

What is the purpose of CARM? ›

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

Who needs CARM? ›

All importers who import commercial goods into Canada must have registered their business on the CARM Client Portal (CCP).

What is a CARM Portal? ›

In the CARM Client Portal, you will be able to view your Statement of Account with financial transactions, make credit card or pre-authorized payments, and submit appeals and rulings requests to the CBSA . Importers can easily submit declarations with the new digital Commercial Accounting Declaration.

Is the CBSA interview hard? ›

To be hired as a CBSA officer, you will have to complete a situational and role-play interview. These types of interviews are intimidating at best but also can be hard to prepare for. Prospective border services officers must be tested by these types of interviews because of the seriousness of the position.

Do I have to answer CBSA questions? ›

Canadian Customs Searches

Signs and notices are posted in these areas. Travellers and/or employees in or leaving these areas must identify themselves, answer questions and present their goods for examination if asked to do so by a CBSA officer.

Does FedEx go through CBSA? ›

Yes. FedEx Express Canada Corporation (FedEx Express) is required to pay for all goods released under its bond until Release 2. If you have paid the CBSA directly, this will incur a duplicate payment with the CBSA and you will need to request a refund by contacting the CARM Client Support Helpdesk (CCSH).

What are the responsibilities of the CBSA? ›

The Canada Border Services Agency ( CBSA ) facilitates the flow of legitimate travellers and trade. The agency also enforces more than 100 acts and regulations that keep our country and Canadians safe.

How does an employee request access to Carm? ›

Once you have logged in and you have a personal profile created on the CARM Client Portal up you will be given the option to request access to your employers business account. You will need to input the 9-digit business number of your employer's business, add a comment, and submit your request.

Is CBSA CARM mandatory? ›

What is CARM? The CBSA Assessment Revenue Management (CARM) project is a mandatory multi-year initiative that will transform the collection of duties and taxes for goods imported into Canada.

Do you have to register for CARM? ›

Participation in CARM and registration on the CCP is compulsory for any importer of goods into Canada after the implementation of Phase 2.

How do I contact CARM? ›

Contact us through the links above or call us toll free at 1-833-854-CARM (2276) for assistance.

Does CBSA share information with CRA? ›

We do not share this information with the US . Collecting entry and exit information enhances the CBSA 's ability to manage border security by closing the loop on an individual's travel history.

What does Carm stand for in customs? ›

The CBSA Assessment and Revenue Management project, better known as CARM, is a multi-year initiative that will transform the importation process.

What is CARM release prior to payment? ›

The release prior to payment ( RPP ) program allows participants to obtain the release of goods from the CBSA before the final accounting and payment of duties and taxes. At CARM Release 2, acquiring the privileges of the program will significantly change for importers.

What is the purpose of the CBSA? ›

The Canada Border Services Agency ( CBSA ) facilitates the flow of legitimate travellers and trade. The agency also enforces more than 100 acts and regulations that keep our country and Canadians safe.

What is the responsibility of CBSA? ›

The agency is responsible for providing integrated border services that support national security and public safety priorities and facilitate the free flow of persons and goods, including animals and plants, that meet all requirements under the program legislation.

What are the requirements for CBSA? ›

Before being invited to begin training at the CBSA College, you must complete and pass the Canadian Firearms Safety Course ( CFSC ) and the Canadian Restricted Firearms Safety Course ( CRFSC ) tests. You do not need a possession and acquisition license.

What is CBSA looking for? ›

We are looking for analytical and career-minded people of all ages, with strong communication skills and a commitment to service excellence — people who are ready to take on a new challenge every day.

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