CBSA Assessment and Revenue Management (CARM) Initiative
CBSA Assessment and Revenue Management (CARM) Initiative
CARM Release 3 now in effect. Registration is mandatory.
CARM Release 3 now in effect. Registration is mandatory.
CARM Release 3 now in effect. Registration is mandatory.
Attention commercial importers! CBSA announces CARM Release 3 rescheduled for October 21, 2024.
Important notice: CBSA Cutover Period
WHAT IS IT?
This period refers to the timeframe during which the CBSA transitions from its current legacy system to the CARM system.
WHEN IS IT?
Cutover period is from October 4 to October 21. We strongly encourage you to register before the end of September due to the CBSA’s cutover period. Please note that this timing may be subject to change.
IMPACTS
Registration: During the cutover period, you won’t be able to register. Register now to help prevent delays.
Payment Options: Transactions through the CCP won't be available during the cutover period.
Invoicing for High-Value Shipments: Duties and taxes for high-value shipments released by FedEx will be invoiced later than usual due to the cutover period. The CBSA will also require the Commercial Accounting Declarations (CADs) for these transactions to be submitted post-cutover as well.
Invoicing for Low-Value Shipments: Duties and taxes for low-value shipments will continue to be invoiced as usual.
Please note that these details may be subject to change. For more information, see Customs Notice 24-29: Preparing for the CARM October Implementation - Cutover Period.
Take action now to help prevent delays!
CARM affects all commercial goods entering Canada.
What is CARM?
The Canada Border Services Agency (CBSA) Assessment and Revenue Management (CARM) initiative is transforming how the CBSA will manage the import of commercial goods into Canada.
Who is affected?
All businesses importing commercial goods into Canada are affected by CARM. Whether you’re large or small, have one shipment or many, you’ll be impacted.
When is CARM Release 3?
October 21, 2024. It’s important to take the required steps now to help ensure your FedEx shipments don’t get delayed at the border when CARM goes into effect.
January 24, 2024
- A new series of CBSA-led webinars on CARM, including sessions for non-resident importers, is now available.
- Starting May 13, 2024, CARM will become the official system of record for the collection of duties and taxes on commercial goods imported into Canada.
- Please note that, until Release 3, the option to pay the duties and taxes directly to the CBSA is not available for imported goods released by FedEx Express or FedEx Trade Networks. We will continue to handle the payment to the CBSA on your behalf during this period and invoice you, the importer, accordingly. Once Release 3 begins, you will have the flexibility to choose between FedEx handling the payment or paying the CBSA directly.
- To help businesses and service providers adjust to the new importer financial security model required for the CARM Client Portal (CCP), the CBSA has proposed new regulations that include a 180-day (6-month) transition period for Release Prior to Payment (RPP) requirements. Learn more.
Understanding CARM: A guide for commercial importers
Here are some of the key points for both resident and non-resident importers.
If you’re a commercial importer, you will be required to get a valid Canadian Business Number and Import-Export program account (RM).
CCP Registration
Creating a CARM Client Portal (CCP) business account will be required to import goods into Canada and enable businesses to transact directly with the CBSA. Learn more about CCP registration.
Delegation of Authority
Importer’s must grant approval to their third-party service providers (e.g., customs brokers like FedEx) to enable them to continue managing their commercial importation activities via the CCP. Learn more about delegation of authority.
Post financial security to obtain Release Prior to Payment (RPP)
Commercial importers will need to post their own financial security to account for imported goods with the CBSA. This enables customs broker(s) to maintain the current process of obtaining the electronic release on their behalf. Learn more about posting financial security.
Payment of import duties and taxes with the CBSA
Starting in Release 3, importers who want to pay the CBSA directly must inform FedEx Express or FedEx Trade Networks beforehand. Learn more about payment of import duties and taxes.
Exceptions to CARM
Casual/non-commercial importers (import goods that are not for sale or for business, industrial, commercial, occupational, or other similar uses) will not be subject to the aforementioned requirements.
Additional information
- Creating a CARM Client Portal (CCP) business account will be required to import goods into Canada and enable businesses to transact directly with the CBSA.
- A commercial importer must designate a Business Account Manager (BAM) from their company to create and manage their CCP business account.
- The BAM must create a user account and input the importer’s company information to complete the setup of a CCP business account.
- The BAM will be asked to provide import transaction information contained in the importer’s Daily Notices (DNs) and monthly Statement of Account (SOA).
- Once the CCP business account is set up, additional BAMs can be designated to assist in the management of the account.
- The importer’s BAM can grant this authorization to their third-party service providers (e.g., customs brokers) to enable them to manage their commercial importation activities via the CCP.
- Multiple customs brokers can be delegated to manage an importer’s commercial import activities. Importers must delegate each broker separately by logging into their CCP account and accepting the notification they receive from each one, to accept their business relationship.
- In CARM Release 3, only an importers’ delegated customs broker(s) will be able to perform customs entry filing and duty and tax assessment services on their behalf.
- The Delegation of Authority is an additional requirement and does not replace the current requirement for a General Agency Agreement (GAA)/ Power of Attorney (POA) to act on an importer’s behalf.
Starting at Release 3, a customs broker’s RPP financial security agreement (e.g., surety bond) will no longer extend to commercial importers. Consequently, commercial importers will need to post their own financial security (i.e., financial security agreement or cash deposit) to account for all imported goods with the CBSA.
Note: The RPP program allows for the electronic release of imported goods before payment of duties and taxes.
The CBSA has developed a transition plan. See plan for timelines.
All commercial importers must plan ahead and reach out to surety providers to meet this requirement. A list of surety providers is available on the Surety Association of Canada website. Alternatively, FedEx Express can assist importers in posting a bond. For more information, email us at CARMPROFILE@fedex.com.
Although the CARM Client Portal already offers customers the option to pay the CBSA directly, this option won’t be available for FedEx Express customers until Release 3:
- Until Release 3, FedEx Express will continue to pay the CBSA for any duties and taxes calculated on the imported goods released on behalf of importers. The amount will be invoiced to the importer accordingly; and therefore, direct payment should not be made to the CBSA during this period.
- Starting in Release 3, importers who want to pay the CBSA directly must notify FedEx Express in advance by completing and submitting this agreement by email. For assistance, email clearancehelpline@fedex.com.
- For importers who do not notify FedEx Express about their preference to pay the CBSA directly, we will continue to handle the payment on their behalf even after CARM goes into effect.
If you’re a new commercial importer or a shipper looking to become a non-resident importer (NRI) for goods imported into Canada, you’ll need a valid BN and Import-Export program account (RM) number. For more information, please see the CBSA’s Step-by-Step Guide to Importing.
Starting in Release 3, commercial resident importers must apply for their BN and RM through the CARM Client Portal (CCP). Non-resident importers are also required to apply for their RM through the CCP but must continue to use the CRA’s BN number registration process to obtain a BN.
The CBSA requires importers to retain all records of their imports into Canada for six years following importation. These records must be kept in Canada, the US, or Mexico. Non-compliance may result in monetary penalties. For more information, please see the CBSA website.
CARM Release 3 now in effect. Registration is mandatory.
Download important CARM resources
FedEx Express CARM Infographic
Explore our visual infographic that provides step-by-step guidance for navigating CARM.
A visual infographic with everything you need to know to register for CARM and how to prepare for Release 3.
CBSA CARM Onboarding Toolkit
Access a 3-page document featuring a user-friendly flowchart to help you with the CARM process.
A 3-page document with a flowchart and step-by-step processes to help you register for CARM with ease.
Release dates & features
- Register for the CARM Client Portal (CCP) and create your business account (limited to commercial importers, customs brokers, and trade consultants)
- Delegate access to your customs brokers (i.e., Delegation of Authority)
- Start managing commercial import transactions through the CCP, including CBSA monthly Statement of Accounts (SOAs)
- Gain access to CBSA Harmonized Tariff Schedule (HTS) classification and duty/tax estimator tools, ability to request and track customs rulings
- Get new direct electronic payment options with the CBSA
The following functionality will be available via the CCP:
- CCP registration for all Trade Chain Partners (TCPs)
- Registration for Canadian Business Number (BN) and CBSA programs
- Surety bond application for Release Prior to Payment (RPP) Privilege
- Commercial Accounting Declaration (CAD) – a new digital document for accounting imported goods with the CBSA
- New billing cycles and additional payment options with the CBSA
Importers: Complete all mandatory steps for CARM before May 2024
To prepare your business or organization in advance of May 2024, THE CBSA has prepared a toolkit to help you decide if CARM will affect you and to help you follow all necessary registration steps.
Get help with CARM
Visit Frequently Asked Questions
If you are a FedEx Express or FedEx Trade Networks customer, you can review the FAQs to find answers to many CARM-related questions.
Talk to a FedEx Expert
Whether you are a FedEx Express or FedEx Trade Networks customer, you can reach out to a specialist about your CARM-related questions.
Contact the CBSA
For questions about CARM and for assistance in complying with CARM requirements, please contact the CBSA through the form or call 1.800.461.9999.