CBSA Assessment and Revenue Management (CARM) is the Canada Border Services Agency’s centralized system for accounting, revenue management, and payment of duties and taxes on commercial goods imported into Canada.
CARM replaces the former Accounts Receivable Ledger (ARL) and fundamentally changes how importers, customs brokers, and the CBSA interact for customs accounting and financial compliance.
CARM is now fully implemented and mandatory for commercial importations into Canada.

  • CARM Release 2 is LIVE
  • Importers must be registered in the CARM Client Portal (CCP)
  • Importers must:
    • Post their own financial security (RPP bond or cash deposit)
    • Pay CBSA directly for duties, taxes, and fees
    • Delegate their customs broker in the CCP
Failure to comply may result in border delays, held shipments, or loss of Release Prior to Payment (RPP) privileges.

CARM is CBSA’s official system to:

  • Assess duties and taxes.
  • Manage importer accounts and financial security.
  • Issue electronic Statements of Account (SOA).
  • Accept electronic payments.
  • Manage corrections, adjustments, and compliance actions.

  • Simplify the importing and accounting process.
  • Provide a modern, centralized digital platform.
  • Give importers real-time visibility into customs transactions.
  • Enable self-service account management.
  • Improve consistency and transparency of CBSA compliance.
  • Standardize billing cycles and payment deadlines.

The CARM Client Portal (CCP) is mandatory for all commercial importers.

Through the CCP, importers can:

  • Manage business accounts and user access
  • Delegate authority to customs brokers and service providers
  • View all customs transactions and Statements of Account
  • Submit and manage accounting declarations
  • Pay CBSA directly
  • Request and track customs rulings
  • Manage appeals, compliance actions, and adjustments

  1. Portal Registration (Mandatory)
    • Importers must register using GCKey or a Sign-In Partner
    • Each importing BN/RM account must be registered
  2. Broker Delegation (Mandatory)
    • Customs brokers cannot act without formal delegation in the CCP
    • Delegation must be active before shipments are cleared
  3. Direct Payment to CBSA
    • Importers are responsible for paying CBSA directly
    • Brokers no longer pay CBSA on behalf of importers under CARM
    • Accepted payment methods include:
      • Pre-authorized debit (PAD)
      • EFT
      • Credit card (limits apply)
      • EDI payments
  4. Financial Security – RPP Bond
    • Importers must post their own security
    • Broker bonds cannot be used
    • Minimum bond amount: CAD $25,000
    • Bond value is based on the highest monthly duties, taxes, and GST over the past 12 months
      (Estimates allowed for new importers)

The Commercial Accounting Declaration (CAD) is now the official accounting document under CARM.

CAD replaces:

  • B3 – Canada Customs Coding Form
  • B2 – Adjustment Requests

Key points:

  • CADs are submitted electronically via CCP or EDI
  • Corrections and adjustments are managed through version control
  • CBSA automatically calculates duties and taxes based on declared data

CARM standardizes billing and payment timelines across:

  • High Value Shipments (HVS)
  • Low Value Shipments (LVS)
  • Courier Low Value Shipments (CLVS)
  • Continuous Transmission Commodities (CTC)
  • Customs Self-Assessment (CSA)

All charges appear on a monthly Statement of Account (SOA) with standardized due dates.

Under CARM, importers now:

  • Have full financial accountability with CBSA
  • Must actively manage customs data and payments
  • Must ensure sufficient bond coverage at all times
  • Gain visibility but also increased compliance responsibility

Non-compliance may result in:

  • Release delays
  • Loss of RPP privileges
  • Financial penalties or enforcement actions

  • Register all importing BNs/RMs in the CCP
  • Assign at least two Business Account Managers (BAMs) for redundancy
  • Delegate your customs broker properly
  • Obtain and maintain adequate RPP security
  • Align internal AP and Trade Compliance teams
  • Ensure customs software and EDI processes are CARM-compatible

  • Business Account Manager (BAM): Full control of the business account
  • Program Account Manager (PAM): Limited authority defined by BAM

Each individual must have their own GCKey

  • Customs brokers remain your agent at the border
  • Brokers still transmit release and accounting data
  • HVS, LVS, CLVS, and CSA programs continue to exist
  • CARM does not replace release systems (PARS, RMD, etc.)

CBSA CARM Client Support Helpdesk (CCSH)

Available via CBSA online support form or 1-800-461-9999 (CARM menu)

Medlog Internal Support: CA098-cusales@medlog.com

What has really changed since CARM implementation?

CARM fundamentally changed customs accounting, financial security, and payment responsibilities.

While border release processes (PARS, RMD, etc.) remain unchanged, importers now:

  • Must be registered in the CARM Client Portal (CCP)
  • Must post their own financial security
  • Must pay CBSA directly
  • Must actively manage broker delegation and customs accounting
Who within my organization should set up the CARM Client Portal account?

CARM setup typically requires coordination between:

  • Trade Compliance / Customs teams (declarations, compliance, broker coordination)
  • Finance / Accounts Payable teams (Statements of Account, payments, security)

Both functions are directly impacted under CARM.

What is the difference between a BAM and a PAM?
  • Business Account Manager (BAM): Has full authority over the business account, including user access, broker delegation, and financial settings.
  • Program Account Manager (PAM): Has limited authority for specific programs or functions, as defined by the BAM.
Does each BAM/PAM require their own GCKey?

Yes. Each individual must use their own unique GCKey or Sign-In Partner credentials. Shared credentials are not permitted and compromise audit traceability.

How many BAMs and PAMs can we have?

CBSA recommends appointing at least two (2) BAMs per importer account to ensure operational continuity.

Multiple PAMs may be assigned as needed.

Can a non-resident importer obtain a GCKey?

Yes. Non-resident importers can obtain a GCKey and fully register in the CARM Client Portal.

Can a customs broker pay CBSA on behalf of the importer?

No. Under CARM, importers are required to pay CBSA directly.

Customs brokers can no longer pay duties and taxes on behalf of importers.

Can an importer search for and delegate a broker in the CARM Portal?

Yes. Importers can search for licensed customs brokers and formally delegate authority within the CARM Client Portal. Delegation is mandatory before a broker can act.

What is the minimum bond amount under CARM?

The minimum Release Prior to Payment (RPP) security is CAD $25,000, either as a surety bond or cash deposit.

Does each Business Number require its own bond?

Yes. Each importing BN/RM account requires its own security, even if the legal entity is the same.

What is the difference between a BN9 and a BN15?
  • BN9: The 9-digit root number identifying the legal entity
  • BN15: The BN9 plus a 6-character program account identifier (e.g., RM for importing)

CARM operates at the BN15 (BN/RM) level.

Is a CARM bond the same as a Duty Direct bond?

No.

CARM security replaces prior Duty Direct and broker-based bonding arrangements. Importers must now maintain their own RPP security directly with CBSA, based on their monthly duty and tax exposure.

Will there still be HVS and LVS shipments?

Yes. High Value Shipments (HVS), Low Value Shipments (LVS), and Courier Low Value Shipments (CLVS) all continue under CARM.

Where do I find the information needed to answer CARM registration validation questions?

Importers should refer to:

  • Previous CBSA Statements of Account (SOA)
  • Internal payment records

If unavailable, importers may contact the CBSA CARM Client Support Helpdesk.

How does CARM impact the CBSA Canada Customs Coding Form (B3)?

The B3 has been replaced by the Commercial Accounting Declaration (CAD).

How does CARM impact CBSA refunds and adjustments (B2)?

The B2 process has been replaced by CAD versioning.

All corrections and adjustments are now handled electronically through updated CAD submissions.

Can importers submit electronic release requests through the CARM Portal?

No. The CARM Client Portal does not transmit release requests.

Release continues to be handled through existing CBSA release systems and customs brokers.

If my company uses Medlog as its customs broker, what remains the same under CARM?
  • Medlog remains your licensed agent at the border
  • Medlog submits release and accounting data
  • Medlog provides compliance and advisory support

What has changed:

  • Importers must pay CBSA directly
  • Importers must manage broker delegation and financial security in CARM
Who do I contact for CARM support?

CBSA CARM Client Support Helpdesk (CCSH)

Available via CBSA online support form or 1-800-461-9999 (CARM option)

Is one BAM sufficient?

No. CBSA strongly recommends more than one BAM to ensure business continuity.

How long does GCKey registration take?

GCKey registration typically takes less than 15 minutes per user.

Which business numbers should I register?

Importers must register all BN/RM accounts used for importing into Canada.

My legal business name does not match CBSA records. What should I do?

Ensure the name entered matches exactly how it appears in CRA and CBSA systems, including punctuation and abbreviations. The CRA GST Registry Tool can be used to verify records.

Where can I find my last payment amount?

Importers should check internal accounting records.

If unavailable, CBSA can assist via the CARM Client Support Helpdesk.

Where can I find my Statement of Account balance?

Statements of Account (SOA) are available directly in the CARM Client Portal. Importers may also opt to receive electronic notices from CBSA. CARM Client Portal - CARM

CBSA Contact form

Online: Client support contact form

Telephone (for urgent requests)

Note: Before calling the helpdesk, consult our Resources. For non-urgent requests, please use our client support contact form.

  • 1-800-461-9999 (toll-free from Canada or the US)
  • 1-204-983-3500 or 1-506-636-5064 (Overseas call)