What Is CARM and Why Does It Affect Canadian Importers?
CARM — the CBSA Assessment and Revenue Management system — is Canada Border Services Agency's digital platform for managing import duties, taxes, and trade compliance. CARM fundamentally changed the relationship between importers and CBSA by requiring importers to register directly and take on obligations that were previously managed by their customs broker.
Before CARM, many importers relied on their customs broker to post security bonds and manage duty payment flows on their behalf. Under CARM, each importer of record must maintain their own account, post their own security bond, and manage their own Statement of Account directly with CBSA. Customs brokers are now delegated as secondary account holders rather than primary administrators.
CARM also introduced the Release Prior to Payment (RPP) privilege — the ability to receive goods before duties are paid — as an importer-held entitlement that requires a valid security bond. Without RPP, CBSA will not release shipments until duties and taxes are paid upfront, which significantly delays clearance and disrupts cash flow.
Who Must Register on the CARM Client Portal?
All commercial importers into Canada are required to register on the CARM Client Portal. This applies regardless of import frequency, shipment volume, or business size. Whether you import one shipment a year or hundreds, you must have an active CARM account as the importer of record.
Non-compliance has direct operational consequences. Importers who have not registered on CARM cannot obtain Release Prior to Payment privileges, which means CBSA will hold every shipment until full duties and taxes are paid — before goods are released. For importers with regular shipments, this creates significant cash flow strain and clearance delays.
If your business is a new importer that has never registered with CBSA, you will also need to obtain a Business Number (BN) through the Canada Revenue Agency and establish an importer number before starting the CARM registration process.
How to Complete CARM Registration Step by Step
The CARM registration process begins with your CRA Business Number. Confirm that your BN is active and that it has the correct import/export program account (RM account) registered with CBSA. This is the foundation your CARM account will be built on.
Log into the CARM Client Portal using your CRA My Business Account or GCKey credentials. Once authenticated, create your CARM business profile by linking it to your BN and confirming your business details. You will then set up user accounts for anyone in your organization who will manage customs entries, payments, or compliance tasks within the portal.
After creating your profile, configure your payment settings and review your Statement of Account workflow. CARM issues monthly statements that summarize your duty and tax obligations — understanding how to read and reconcile these statements is an important compliance step.
Security Bonds and Release Prior to Payment
Once registered on CARM, you must post a security bond to activate Release Prior to Payment (RPP) privileges. Without RPP, every shipment must be paid for — duties, GST, and any applicable surtaxes — before CBSA will issue a release. For most importers, this makes RPP non-negotiable.
Security bonds come in two forms: a surety bond or a cash deposit. A surety bond is issued by a licensed surety company and requires an annual premium — typically a small percentage of the bond amount — without tying up capital. A cash deposit requires the full bond amount to be held by CBSA. Most importers choose surety bonds for cash flow efficiency.
Bond amounts are calculated based on your estimated monthly duty and tax liability and must meet CBSA's minimum threshold. Ezcustoms can help you determine the appropriate bond amount and connect you with a surety bond provider.
Delegating Your Customs Broker in CARM
After completing your CARM setup, you must formally delegate your customs broker as a secondary account holder in the portal. Without this delegation, your broker does not have authority to file customs entries on your behalf — a step that is often missed and can halt clearance.
The delegation is completed within the CARM Client Portal under the business relationship management section. You will search for your broker's business number, select the delegation type, and confirm the relationship. Ezcustoms will guide you through the delegation process and verify that the configuration is correct before your first shipment.
Maintaining your CARM account also means staying current with CBSA's updates to the portal and responding promptly to any queries or payment notices. Ezcustoms monitors CARM system changes and notifies clients of any compliance obligations that require action.
Related Service
If this topic applies to your current import program, you can also learn more about our service support here: CARM Compliance Services.