Set up a delegation of authority for a third party
Learn how to access the delegation of authority page within the portal and, the process for delegating authority to a third party.
Click hereCARM: Information and Resources
What is CARM?
The CBSA Assessment and Revenue Management (CARM) project is a multi-year initiative that will modernize how the CBSA assesses imported goods and manages revenue. Once fully implemented, CARM will streamline and automate business processes and offer online self-service tools to help the trade community do business in Canada.
The Launch of CARM Release 3: October 21st, 2024
As of October 21st, 2024, CARM became the official system of record for the collection of duties and taxes, which introduced:
- changes to the Release Prior to Payment (RPP) program
- electronic commercial accounting declarations that you can correct and adjust
- harmonized billing cycles
- new offsetting options
- electronic management of appeals and compliance actions
- the ability to register for a Business Number (BN9)
- enrolment in various CBSA commercial programs
Note: As of October 21st, 2024, registering for an importer or exporter account (RM) will only be available via the CARM Client Portal. The Canada Revenue Agency will no longer be providing this service.
Source: Canada Border Services Agency (CBSA)
Key Features and Functions of CARM
- Financial Security
- CARM Client Portal (CCP) – User Roles and Registration
- Delegation of Authority – Client and Employee Group Delegation
- Commercial Accounting Declaration (CAD)
- C-Type / V-Type / F-Type Entries, HVS/LVS Entries, Temporary and Bonded Warehouse Entries
- Corrections & Adjustments, Pre-CARM Adjustments, Mass Adjustments
- Daily Notice (DN)
- Statements of Account (SOA), Customs Broker Summary Statement (CBSS)
Farrow’s CARM Toolkit
Farrow has put together a 12-page document to help you prepare for CARM!
- Section 1: Overview
- Section 2: Timeline
- Section 3: Prepare
- What you will need
- How to prepare
- What you need to know
- CARM Client Portal Registration
- Section 4: FAQ
- Section 5: Financial Security
CARM Resources
Everything you need to know about the CARM Client Portal, how to get started and what's next!
How to link a user account to a business account
Learn the steps for a Business Account Manager to set up their business account, and the steps for an employee to request access to their business account in the CARM Client Portal.
Click hereHow to create login credentials and a user account
Learn how to create a GCKey or use a Sign-In Partner to access the CCP for the first time, how to create a personal profile, enable emails notifications and login a returning user.
Click hereHow to set up a delegation of authority
Learn how to access the delegation of authority page within the portal and the process for delegating authority to an employee.
Click hereHow to upload a document to the CARM Client Portal
Learn how to upload a document to the CARM Client Portal and how to attach documents to a case or a ruling in the CARM Client Portal.
Click hereHow to look up your rulings records in the CCP
Learn where to access the list of rulings, how to sort the list of rulings, how to search for rulings using filters and more!
Click hereHow to look up Published Rulings in CCP
Learn how to navigate to the list of published rulings, how to search and filter this list and more!
Click hereHow to View Financial Information and history
Learn how financial information is shown in the CCP, how to access and view your Statement Of Account, how to view your Transaction History and more!
Click hereHow to make a payment by credit card
Learn general information about payments and balances in the CARM Client Portal, how to make a payment using a credit card and how to confirm your payment.
Click hereHow to Make a Payment by Interac Online
Learn general information about payments and balances in the CARM Client Portal, how to make a payment using Interac® Online, and how to confirm your payment.
Click hereHow to Set Up Pre-Authorized Debit
Learn general information about payments and balances in the CARM Client Portal, how to set up pre-authorized debit, how to manage your PAD agreements and how to confirm your payments.
Click hereHow to use the Duties and Taxes Calculator
Learn how to access and use the duties and taxes calculator and how to access and use the classification tool.
Click hereCARM Client Portal Flowchart
Check out the CCP journey from start to finish, including user roles and questions to consider.
Click herePrepare for CARM Checklist
Prepare for CARM Release 1 and 2 with this downloadable checklist!
Click hereTop 10 Reasons Why
Top 10 Reasons your broker needs access to your CARM Client Portal (CCP).
Click hereFact Sheet: CARM Client Portal (CCP)
Learn about Financial Security, obtaining a Surety Bond and monitoring Account Security.
Click hereCARM Client Portal Access Notice
Farrow would like to take this opportunity to remind our clients that the CARM Client Portal is now accessible to all importers.
Click hereHave you Registered for CARM? Info Sheet
Have you registered for CARM? Find out how to GET STARTED and WHAT'S NEXT!
Click hereCARM Release 2 – $10M Cap Clarification
CARM Release 2: The maximum bond of $10M applies to surety bonds secured for all RM (BN15) accounts associated with the BN9 business account.
Click hereDeclaration of Authority - MUSH Accounts
The CBSA is aware of the issues concerning the delegations of authority required when dealing with MUSH (Municipal-University-School-Hospital).
Click hereCARM Experience Simulation Update
The CBSA has provided an update on the CARM Experience Simulation.
Click hereDelegation of Authority
Learn about the Delegation of Authority, it's benefits, key steps to delegate access to a business account, and more!
Click hereBilling Cycles
Learn about the billing cycle changes that will come into effect with Release 2!
Click hereAccounting Declaration
Explore the Commercial Accounting Declaration that will come into effect with Release 2.
Click herePartner Personas and Guide
Explore a detailed summary of what a persona is and how you can use it to better understand CARM.
Click hereImporting Guide into Canada
Key information about the implementation of the CBSA Assessment and Revenue Management (CARM) project, and where to go for more information.
Click hereCARM Infograph
An infograph showing the importing process, how CARM will benefit the trade community and the key to CARM success.
Click hereRegistering a Business on the CARM Client Portal
Explore this hands-on guidebook to help you register a business with CARM.
Click hereCARM Experience Simulation
The CBSA is creating a CARM experience simulation and invites the trade community to immerse themselves.
Click hereCustoms/Release Prior to Payment Bond Checklist
Changes will soon be implemented by the CBSA as it pertains to the collection of duties and taxes for commercial goods imported into Canada.
Click hereRelease Prior to Payment (RPP) FAQ
Release Prior to Payment (RPP) at CARM Release 2- Transition Plan FAQ
Click hereWhat we Heard Report
Proposed regulatory amendments to support the implementation of CARM
Click here
Watch our CARM Webinar!
On April 30th 2021, Farrow hosted a webinar: CARM – A Primer. If you missed it, don’t panic! We have you covered! Download and watch our free webinar on-demand.
Topics we cover:
- CARM: An overview
- What is a bond
- Timeline
- How does a bond differ from insurance
- The CARM Client portal (CCP)
- What is required to qualify for a bond
- Roles & Responsibilities
- What do I need to know to prepare
- Registration (on the CARM Client Portal)
- The role of the custom broker – trusted service advisor
Although this webinar took place in 2021, the information remains accurate and current.
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