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
- 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) and 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. 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.
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.
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.
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
- 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.
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
This is essential for importing commercial goods into Canada and enables your business to transact directly with the CBSA.
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.
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
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.
Log in to the FedEx Importer Profile Hub (FedEx Express only).
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!
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.
Frequently Asked Questions
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.
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.
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.
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.
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.
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.
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.
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.
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.
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