CARM (CBSA Assessment and Revenue Management)

This article is part of the Customs Glossary Guide and the Customs Compliance Guide

CARM stands for CBSA Assessment and Revenue Management. It is the Canada Border Services Agency (CBSA) system used to assess, collect, manage, and report on duties and taxes for commercial goods imported into Canada.

The main online account area for CARM is the CARM Client Portal (CCP). Importers, customs brokers, carriers, freight forwarders, and other trade chain partners use the portal to manage CBSA program accounts, delegate access, view account information, and complete program enrolments where applicable.

What CARM Changed

CARM modernized the way CBSA handles commercial accounting and revenue management. On October 21, 2024, CARM became CBSA's official system of record for imposing or levying duties and taxes.

CARM introduced the Commercial Accounting Declaration (CAD), which replaced the former B3 Canada Customs Coding Form and B2 adjustment request process for many commercial accounting functions. It also moved many account-management activities into the CARM Client Portal, including business registration, delegation of authority, statement and balance viewing, and Release Prior to Payment enrolment.

Implementation Timeline

Stage	Date	What Changed
Accounts Receivable Ledger	January 2016	CBSA introduced the Accounts Receivable Ledger (ARL), which moved commercial accounting toward an account-based model.
CARM Release 1	May 2021	CBSA launched the CARM Client Portal, allowing businesses to create portal accounts, view account information, and delegate access.
CARM Release 2	October 21, 2024	CARM became the official system of record for duties and taxes, and the CAD became the main commercial accounting document.
RPP transition period ended	May 20, 2025	CBSA's transition period for importers to submit financial security for Release Prior to Payment ended at 3 a.m. EDT.

Release Prior to Payment

Release Prior to Payment (RPP) allows eligible importers to obtain release of goods before duties and taxes are paid. CBSA states that, to benefit from RPP, commercial importers must register in the CARM Client Portal, enrol for RPP in the portal, and post financial security that meets the security requirement calculated by CARM.

Since October 21, 2024, importers who choose to enrol for RPP must either obtain a written security agreement from a financial security provider or post a financial security deposit themselves. CBSA also states that customs brokers cannot post a security deposit on behalf of importer clients, and importers cannot use their customs broker's security.

There are two main financial security methods in CARM:

Security Type	How It Works
Security deposit	The importer posts a cash deposit in the CARM Client Portal. CBSA states that a cash security deposit must be 100% of the calculated security requirement.
Security agreement	The importer obtains a written security agreement from a financial security provider. CBSA states that this method requires 50% of the calculated security requirement, subject to the applicable minimum and maximum requirements.

If an importer does not have valid RPP enrolment and financial security, the shipment may not be eligible for release before payment. Carriers should confirm with the importer or customs broker that the importer is prepared in CARM before the truck arrives at the border.

CARM Client Portal

The CARM Client Portal is used to manage business relationships, program accounts, and access permissions. A business owner or authorized representative can register the business, become or assign a Business Account Manager (BAM), and approve access for employees, brokers, or other service providers.

CBSA's portal guidance explains that users log in using a GCKey or Sign-In Partner, then register or request access to the business account. When registering a business, the information entered in the portal must match CBSA's records, including the business number and program account details.

Common portal functions include:

• Registering or linking a business account.
• Managing business users and delegated access.
• Enrolling in CBSA programs, including RPP when applicable.
• Viewing balances, statements, and account activity.
• Posting or managing financial security.
• Managing carrier or freight forwarder enrolment where applicable.

Highway Carrier Codes

CARM also affects highway carriers because new carrier code enrolments are handled through the CARM Client Portal. CBSA states that carriers and freight forwarders need a four-character carrier code to do business with CBSA, and that new carrier code enrolment is completed through the CARM Client Portal.

A highway carrier code is used to identify the carrier in CBSA commercial systems, including ACI eManifest. Carriers that already have a carrier code should use the portal to confirm or update information associated with the existing code when required.

For a new highway carrier, the basic process is:

1. Create or access the business account in the CARM Client Portal.
2. Enrol as a carrier or freight forwarder.
3. Provide the required business and carrier information.
4. Indicate whether the carrier requires a shared secret for electronic transmission setup.
5. If applying as a bonded carrier, complete the applicable financial security requirements.

CARM and BorderConnect

CARM does not replace BorderConnect ACI eManifest software. CARM is used for CBSA account registration, program enrolment, carrier-code setup, financial security, and commercial accounting, while BorderConnect is used by highway carriers to prepare and transmit ACI eManifests.

For Canada-bound shipments, BorderConnect users still need a valid CBSA Carrier Code before filing ACI eManifests. After the carrier code is issued or confirmed through CARM, the carrier can enter the carrier code and related ACI setup information in BorderConnect ACI eManifest software.

CARM also matters operationally because importer readiness can affect release at the border. If the importer is not properly registered or enrolled for RPP when required, the customs broker may be unable to obtain release before payment, even if the carrier's ACI eManifest was transmitted correctly.

Registration Overview

The exact registration path can vary depending on whether the business already has a Canada Revenue Agency business number and whether it has previously done business with CBSA. CBSA guidance explains that business users need their business number and program account details, and may need recent transaction information from a Daily Notice or Statement of Account to complete portal registration.

A typical registration path is:

1. Log in to the CARM Client Portal using GCKey or a Sign-In Partner.
2. Create a personal user profile.
3. Register or request access to the business account.
4. Enter the business number and program account information.
5. Validate business information and transaction information when prompted.
6. Assign or approve the Business Account Manager role.
7. Delegate access to employees, customs brokers, or other service providers as needed.

If the business is new to importing or carrier operations in Canada, it may need to obtain a business number or program account before completing all portal steps. Non-resident businesses should confirm their CRA business number and program account setup before attempting CARM enrolment.

Carrier Checklist

Task	Why It Matters
Register or confirm the business in CARM	Required for CBSA program account management and carrier-code enrolment.
Obtain or confirm the CBSA Carrier Code	Required to identify the carrier in ACI eManifest and other CBSA commercial processes.
Request or confirm the shared secret	Needed when setting up electronic ACI transmission through software.
Confirm importer CARM readiness	Helps avoid release problems caused by missing importer RPP enrolment or financial security.
Set up BorderConnect	Allows the carrier to transmit ACI eManifests once CBSA identifiers are ready.

See also

• Carrier Code
• BorderConnect ACI eManifest Guide
• Before You Register For BorderConnect
• PARS
• Cargo Control Number
• Canada Border Services Agency
• Customs Compliance Guide

Official Resources

• CBSA: Get started with CARM
• CBSA: CARM - Assess and pay duties and taxes on imported goods
• CBSA: CARM features and benefits
• CBSA: Enrol for Release Prior to Payment - Who can enrol
• CBSA: Enrol for Release Prior to Payment - How to post financial security
• CBSA: Get a CBSA-issued carrier code
• CBSA: How to link a user account to a business account in the CARM Client Portal
• CBSA: Reminder - CARM transition period ends on May 20