CBSA & CARM

Canada Border Services Agency

Border / customsAwaiting academy review Last reviewed: not yet reviewed
This overview has not been confirmed as current by the academy. Treat it as background reading and check the official source before relying on it.

CARM (CBSA Assessment and Revenue Management) is CBSA's system for commercial import accounting, payments and importer registration.

CARM (CBSA Assessment and Revenue Management) became CBSA's system for commercial accounting, duties and taxes when it launched externally on 21 October 2024. Importers register in the CARM Client Portal and may delegate access to their customs broker.

To use Release Prior to Payment (RPP), importers must post financial security in CARM (a deposit or a financial security agreement). The RPP transition period ended on 20 May 2025; importers without security in CARM no longer get release before paying duties and taxes.

Official source: Canada Border Services Agency

Educational information only. Requirements can change. Verify current requirements with the applicable government authority or qualified professional before acting.

Related regulatory updates
  • CARM release 2 — importer registration and financial security
    Effective Oct 20, 2024
    Awaiting academy review Last reviewed: not yet reviewed
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