CBSA Assessment and Revenue Management


Why do I care?


1) You likely rely on a customs broker to pay your duties and tax - that ability is going away

2) Your goods will not clear customs unless you have set up a form of payment direct with CBSA - costly delays when the time comes


Your broker will soon only still submit a declaration for you on your behalf to clear the goods, and then have to transfer the accounting of funds over to you as the importer.


They will also need to know which method you are using to set up payment so they know what to indicate when your declaration is submitted.


When this comes into force a declaration can't be submitted top CBSA without importer direct payment arrangement indicators, meaning shipments will stop!


Importers can choose a surety bond, cash, debit or credit card to manage payments in your online CARM account. 


Once implemented in 2023, CARM will provide importers with access to their trade information and account balances, direct payment solutions, and a myriad of trade tools that simplify their importing processes.


Tools already available in the Client Portal:

  • View transaction history and statement of account

  • Request a binding ruling

  • Classification of goods


Tools coming soon:

  • Register for a BN business number and enrol in CBSA programs

  • Obtain statements of account in real time, and pay customs direct

  • Submit appeals and track their progress


Sign up and delegate access to your Customs broker!

In order for your broker to in any way continue to assist you with payment of duties and tax, delegation of authority at the highest level in your account is critical for the broker to obtain in order to execute payment functions on your behalf. 


We recommend using a Customs broker's trade advisory services to assist you with your CARM adoption, compliance and experience, so the transition is as seamless for your supply chain as possible. If not done right, this could potentially hold up shipments in the clearance process.

Log In / Sign Up


  • Create an account and link to your business account

  • Assign a Business Account Manager and delegate roles (include your broker!)

    • We recommend that you designate at least 2 people within your organisation:

      • A person responsible for your payments to CBSA

      • A person responsible for your customs processes

      • Any other necessary staff, and at what authority level


  • Delegate Authority to your Customs Broker(s)

Tips: Registering a Business on the CARM Client Portal 

Free onboarding user guides


Establish how you will pay your account:

  • Apply for a D120 Import Bond (recommended): A bond provides importers with cash-management and convenience of paying monthly in your online portal


  • Other methods of payment.


Choosing any of the following options means you must pre-arrange the payment of each import in your portal, ahead of the shipment arrival in Canada:


  • Post a cash bond

  • Pay via credit card

  • Pre-authorized debit


Need Help Managing Your CARM Portal?

Need to buy a Importer Bond?

CARM Management services - Let us manage these requirements for you.


CBSA is aware of the significant investment that Release 2 represents for industry, as well as the impact that COVID-19 has had on many businesses. With the goal of shared success, and in consideration of other Release 2 pressures, the CBSA is carefully reviewing the appropriate timing for Release 2 implementation.


The release date for CARM Release 2 has therefore been moved to October 2023.