CBSA Assessment and Revenue Management (CARM)

Written by Steve Bunda
2 minute read


The 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. There are several releases within this project. Each release is an initiative to transform the collection of duties and taxes.

Release 0: Winter 2021

The CBSA has completed its move to the cloud-based platform. There was little to no disruption to trade during this phase.

Release 1: May 2021

The CARM Client Portal will go live with basic functions enabled and be accessible by importers, customs brokers, and trade consultants.

  • Importers can delegate access to brokers & 3rd party service providers
  • New online payment options
  • Electronic rulings process
  • Ability to provide historical entry data

The CBSA has committed to providing detailed training materials, and Expeditors will host outreach to assist with this transition.

Release 2: October 2023 (Tentatively)

Full CARM Client Portal functionality.

  • Business registration and enrollment.
  • Electronic commercial accounting declarations. Replacing the current B3 entry and B2 adjustment forms, allowing for offsets in accounting
  • Electronic management for appeals and compliance actions
  • Requirement for all importers to post security with CBSA.
Once fully implemented, CARM will:
  • Streamline the overall payment of duty/tax payment process
  • Give importers self-service access to their information
  • Improve consistency of compliance with trade rules

With these releases, CBSA customers can classify and manage goods, estimate duties and taxes, make secure payments through their portal, obtain real-time account statements, submit appeals, and more. 

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Blog was originally posted on October 7, 2022 7 AM

Topics: Import, Customs, CARM

Steve Bunda

Written by Steve Bunda

Steve Bunda has been involved in the Canadian Customs Brokerage & Logistics Industry for over 30 years, including 21 years with Expeditors Canada Inc. Steve is responsible for the Business Development of Customs, stationed at the Canadian Headquarters in Mississauga, Ontario. Steve brings vast practical knowledge in all functional areas of Canadian Customs services to Expeditors, and holds the CBSA Broker’s License for Expeditors Canada Inc. Being a member of the CSCB, Steve has attained CTCS, and CCS status in both Canada and the U.S. Steve is also CIFFA certified and participates in governmental working committees.

2 minute read