CBSA Assessment and Revenue Management (CARM) Initiative

The CBSA has rescheduled CARM Release 3 to October 21, 2024. Registration is mandatory for commercial importers.

Take action now to help prevent delays!

CARM impacts all commercial importers who ship goods into 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 impacted?

All businesses importing commercial goods into Canada are impacted 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.

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

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) and Power of Attorney (POA) to act on an importer’s behalf.

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.

Additional information

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.
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.

Delegation of Authority

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) and Power of Attorney (POA) to act on an importer’s behalf.

Post Financial Security to Obtain Release Prior to Payment (RPP)

Starting at Release 3, a customs broker’s RPP ﬁnancial security agreement (e.g., surety bond) will no longer extend to commercial importers. Commercial importers will need to post their own ﬁnancial security (i.e., ﬁnancial security agreement or cash deposit) to account for all their imported goods with the CBSA, to enable their customs broker(s) to continue obtaining the electronic release for their goods as they do today.

The CBSA has developed a transition plan. See plan for timelines.

Payment of Import Duties and Taxes with the CBSA

We understand that the CARM Client Portal already oﬀers customers the option to pay the CBSA directly. However, please note that, for FedEx Express customers, this option will not be available 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 inform FedEx Express beforehand. Further details on this process will be provided closer to Release 3.
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 Release 3.

Canadian Business Number (BN)

If you’re a new commercial importer or a shipper who would like to be a non-resident importer (NRI) for the goods you import to Canada, a valid BN and Import-Export program account (RM) number will be required. For additional details, please see the CBSA’s Step-by-Step Guide to Importing.

CARM Release 3 goes into effect October 21, 2024. Registration is mandatory.

Exception

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.

Release dates & features

CARM will be implemented in two stages:

Release 1: May 25, 2021

Release 3: October 21, 2024

Release 1: May 25, 2021

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

Release 2: May 13, 2024

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.

Download CBSA Toolkit

A step-by-step guide to preparing for CARM Release 3

To help ensure a smooth transition into CARM, there are specific steps you need to follow as a FedEx brokerage customer. The actions you need to take may vary depending on whether you are a FedEx Express or FedEx Trade Networks customer (FedEx Trade Networks may provide brokerage services for commercial goods imported into Canada using FedEx Ground and FedEx Freight).

If you use both FedEx Express and FedEx Trade Networks, you will need to complete the steps provided for both entities.

In the CARM Client Portal

1. Create your CARM Client Portal (CCP) business account

This is essential for importing commercial goods into Canada and enables your business to transact directly with the CBSA.

Create Account

2. Approve request for delegation for authority

You'll receive a request from Federal Express Canada Corporation and/or FedEx Trade Networks Transport & Brokerage (Canada) Inc. in the CBSA CARM Client Portal to confirm our business relationship.

This will allow us to keep managing key actions on your behalf.

Approve Request

Quick reminders:

The Business Account Manager (BAM) assigned by your business must approve the delegation of authority request from FedEx. The BAM can approve requests from multiple customs brokers.
Even if you already have a valid General Agency Agreement and Power of Attorney on file with FedEx Express, you must still approve our delegation of authority request.

In the FedEx Importer Profile Hub

3. Set up your FedEx Importer Profile Hub

The FedEx Importer Profile Hub is our free online solution that will help you keep track of all the essential steps you need to complete in order to get ready for CARM. LEARN MORE.

if you’ve already signed a General Agency Agreement and Power of Attorney designating FedEx Express as your broker, use the FedEx Importer Profile Hub to update and manage CARM information for each of your FedEx account(s) used for importing. To begin, create a fedex.com User ID if you don’t already have one, then return to this page to log in.

Once logged in to the FedEx Importer Profile Hub:

Add your FedEx account number and associated Canada Revenue Agency business number
Provide and verify the email address associated with the account.
Click 'Complete FedEx CARM Profile' after adding the account.
Navigate to the FedEx CARM Information section and select the applicable option from each drop-down menu.

You’re all set!

Set up your Importer Profile

Get ready for CARM!

To prepare your business for CARM from start to finish, check out these valuable resources, such as CBSA’s CARM webinars and videos, helpful guides from the CBSA, and more.

VIEW RESOURCES

Frequently Asked Questions

Introduction to CARM

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, including the requirement for importers to create a CARM Client Portal (CCP) business account.

Who is impacted?

All businesses importing commercial goods into Canada are impacted 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 prevent clearance delays for your FedEx shipments when CARM Release 3 goes into eﬀect.

CARM Client Portal Registration

Do I need to create CARM Client Portal (CCP) business account to continue importing commercial goods into Canada

Beginning CARM Release 3, it will be mandatory to create a CCP business account. Refer to our "What to do?" section to prepare for CARM Release 3.

Delegation of Authority

When can my company expect to receive the delegation of authority request from FedEx?

You should be able to view the request after setting up your CARM Client Portal business account. Here’s how: Log in, navigate to ‘Setup my portal’ and then select ‘Manage my business relationships’.

If you need support or have trouble locating our request, reach out to us.

FedEx Express customers: clearancehelpline@fedex.com or 1.800.561.0268.
FedEx Trade Networks customers: FTNCARM@fedex.com

How do I approve the delegation of authority request in the CARM Client Portal (CCP) from FedEx Express?

Register and log in to your business’ CCP account.
Go to the ‘Manage Business Relationships’ page and view the ‘Received requests’ tab to find the request from FedEx. If you cannot find the request from Federal Express Canada Corporation, please email the FedEx Clearance Helpline.
Select ‘All programs’ as the access level for FedEx and choose a transaction visibility level that suits your preferences (minimum option: ‘Submitted by Federal Express Canada Corporation’).
Select ‘Approve’ to authorize. Once approved, FedEx will receive an automatic notification.

Please note that only the Business Account Manager (BAM) assigned by your company can approve all levels of delegation of authority requests.

How do I approve the delegation of authority request sent by FedEx Trade Networks in the CARM Client Portal (CCP)?

Register and log in to your business’ CCP account.
Go to the ‘Manage Business Relationships’ page and view the ‘Received requests’ tab to find the request from FedEx. If you cannot find the request from FedEx Trade Networks Transport & Brokerage (Canada), Inc., please email us at FTNCARM@fedex.com.
Select ‘All programs’ as the access level for FedEx, then choose a transaction visibility that suits you, with the minimum being ‘Submitted by FedEx Trade Networks Transport & Brokerage (Canada), Inc.’.
Select ‘Approve’ to authorize. Once approved, FedEx will receive an automatic notification.

Please note that only the Business Account Manager (BAM) assigned by your company can approve all levels of delegation of authority requests.

What level of access and transaction visibility should I allow when delegating access to FedEx?

Please select 'all programs' for the access level and select 'submitted by Federal Express Canada Corporation' and/or ‘submitted by FedEx Trade Networks Transport & Brokerage (Canada), Inc.’ for our transaction visibility. If you use both FedEx Express and FedEx Trade Networks, you’ll need to select this separately for each. In the future, if FedEx requires additional access and/or visibility, we will contact you directly to request the necessary changes.

Please email us with your BAM’s contact name and email address, so we can update our files.

FedEx Express customers: carmquestions@mail.fedex.com
FedEx Trade Networks customers: FTNCARM@fedex.com

If I already have a General Agency Agreement (GAA) and Power of Attorney (POA) on file with my customs broker(s), is it still necessary for me to approve a delegation of authority request?

The delegation of authority is an additional requirement and does not replace the current requirement for a GAA and POA. It enables your customs broker to access your CARM Client Portal business account and to manage your commercial importation activities, including, but is not limited to, the accounting of any applicable duties and taxes with the Canada Border Services Agency.

The GAA and POA, on the other hand, specifically authorizes your customs broker to act on your behalf for your customs/clearance activities.

Post Financial Security to obtain Release Prior to Payment

If I use a customs broker to import goods, why am I required to post my own financial security?

Posting financial security in the form of a financial security agreement (e.g., customs bond) or a cash deposit is required to enroll and benefit from the Release Prior to Payment (RPP) program. Currently, a customs broker may use their own RPP security to release your goods prior to payment of duties and taxes. However, starting Release 3, the Canada Border Services Agency (CBSA) will require commercial importers to obtain their own RPP security to take advantage of this benefit.

This means that starting Release 3, if you don’t have your own RPP:

Your imported goods may experience clearance delays or roadblocks under the new requirements.
Your customs brokers won’t be able to process the release of your imported goods electronically (EDI) and a manual/paper release request would need to be performed directly at the local CBSA office (i.e., manual/paper release request).
You would also be required to pay the CBSA directly for any applicable duties and/or taxes on your imported goods to obtain the release.

The CBSA has developed a transition plan. See plan and timelines.

What is the current procedure for obtaining financial security?

The current process is detailed in the CBSA Memorandum D17-1-8 and is a completely manual/paper-based application requiring wet-signatures.

This is currently done by working directly with a surety broker. For more information on surety brokers, please visit Surety Association of Canada (SAC) website.

Payment of Import Duties and Taxes (for FedEx Express customers)

Can I continue to pay FedEx Express the applicable duties, taxes, and other related fees for my imported goods under CARM?

Yes. Federal Express Canada Corporation (FedEx Express) will continue to pay the CBSA for the duties and taxes assessed on the shipments we release on your behalf unless you advise us otherwise.

I’ve already paid the Canada Border Services Agency (CBSA) directly for the duties and taxes via the CARM Client Portal (CCP) before Release 3, do I still need to pay my FedEx Express invoice?

Yes. The option to pay the CBSA directly for your import duties and taxes will only be available to Federal Express Canada Corporation (FedEx Express) customers starting CARM Release 3, and needs to be set up by FedEx Express to avoid duplicate payments. Unless otherwise advised, FedEx Express will continue to pay the CBSA for the duties and taxes assessed on the shipments we release on your behalf. If you have already paid the CBSA directly, you will need to request a refund by contacting the CARM Client Support Helpdesk (CCSH). In such cases, please ensure you provide the necessary documentation to support your refund request.

The CCSH can be reached online using the client support contact form. If you experience any difficulties with the form, please contact the CBSA directly at 1.800.461.9999 and select option 2.

Contact

Contact a FedEx Expert

Whether you are a FedEx Express or FedEx Trade Networks customer, our experts are here to assist you with your CARM-related questions.

FedEx Express customers

For general inquiries:
Email clearancehelpline@fedex.com

For help with CARM Client Portal business account creation and Delegation of Authority, schedule a one-on-one call:
Email CARMPROFILE@corp.ds.fedex.com

FedEx Trade Networks customers

For general inquiries and one-on-one assistance:
Email FTNCARM@fedex.com

Contact the CBSA

For questions about CARM and assistance in complying with the new CARM requirements, please contact the CBSA through the form below or call 1.800.461.9999.

CBSA Client Support form

Contact the CBSA

For questions about CARM and for assistance in complying with the new CARM requirements, please contact the CBSA through the form below or call 1.800.461.9999.

CBSA CLIENT SUPPORT FORM

Contact a FedEx Expert

Whether you are a FedEx Express or FedEx Trade Networks customer, our experts are here to assist you with your CARM-related questions.

FedEx Express customers
For general inquiries:
Email clearancehelpline@fedex.com (only available in English and French)

FedEx Express customers
For help with CARM Client Portal business account creation and Delegation of Authority, schedule a one-on-one call: Email CARMPROFILE@corp.ds.fedex.com (only available in English and French)

FedEx Trade Networks customers
For general inquiries and one-on-one assistance:
Email FTNCARM@fedex.com (only available in English and French