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.