• Farrow




CARM – CBSA Assessment and Revenue Management

Home CARM – CBSA Assessment and Revenue Management

What does CARM stand for?

CBSA Assessment and Revenue Management

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.

Visit the CBSA CARM Homepage


Benefits of CARM:

  • Simplifies the importing process
  • Reduces the cost of importing into Canada
  • Includes a CARM Client Portal that provides importers and customs brokers self-service access to information
  • Provides a user-friendly online interface for importing goods into Canada
  • Facilitates and improves consistency of compliance with trade rules

Learn More


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)
  • HVS/LVS Entries
  • C-Type Entries
  • V-Type Entries
  • Customs Self-Assessment (CSA)
  • Courier Low-Value Shipments (CLVS) / F-Type Entries, Commercial and Non-Commercial
  • Temporary Entries – Bonded Warehouse Entries
  • Definition of Accounting Dates
  • Corrections & Adjustments
  • Pre-CARM Adjustments
  • Mass Adjustments
  • Rulings
  • Drawbacks
  • Billing Cycles
  • Financial Statements
  • Daily Notice (DN)
  • Statements of Account (SOA)
  • Customs Broker Summary Statement (CBSS)
  • Disbursement Concepts
  • Payment options

Frequently Asked Questions

You asked, we answered!

Click to explore

The Launch of CARM

The CBSA will be launching CARM as follows:

CARM Release 0 – January 18, 2021: The CBSA will move the existing Accounts Receivable Ledger (ARL) system from its current data centre configuration to the more reliable SAP S4/HANA system in preparation for supporting the IT requirements of the new revenue and cash management system.

CARM Release 1 – May 2021: The CBSA will provide current clients (Importers, customs brokers and trade consultants) with the ability to sign up on the CARM Client Portal to create, view, and manage their accounts, make payments, file advanced ruling requests, delegate access to customs brokers online and otherwise become familiar with CARM self-serve options.

CARM Release 2 – May 2022: The CBSA will replace the current B3 (customs coding form) and B2 (adjustment request) forms and related processes with a new electronic declaration form, called the Commercial Accounting Declaration (CAD). Changes to the billing cycle will be introduced to harmonize the payment due dates for all transactions and simplify the ways account information can be corrected and adjusted. In addition, changes to the Release Prior to Payment Program will be introduced whereby importers interested in participating in the program will be asked to post financial security directly, with various online options.

CARM Resources

Infographs, Fact Sheets, Newsletters and more!

logistics solutions automotive

Glossary of Terms

Abbreviations and definitions for all terms related to CARM.

Click here

Importing into Canada

Key information about the implementation of the CBSA Assessment and Revenue Management (CARM) project, and where to go for more information.

Click here
logistics solutions automotive

CARM Infograph

An infograph showing the importing process, how CARM will benefit the trade community and the key to CARM success.

Click here

The Road to CARM

Top 10 Reasons Farrow Needs Access to Client Accounts on the CARM Client Portal (CCP)

Click here

CARM Fact Sheet

Learn about Financial Security, obtaining a Surety Bond and monitoring Account Security

Click here

CBSA Newsletter Vol. 1

CARM Quarterly - A Newsletter for Trade Chain Partners - Volume 1

Click here

CBSA Newsletter Vol. 2

CARM Quarterly - A Newsletter for Trade Chain Partners - Volume 2

Click here

CBSA Newsletter Vol. 3

CARM Quarterly - A Newsletter for Trade Chain Partners - Volume 3

Click here

Grow your business with our logistics solutions

Get the expert support and service needed to comply with shipping regulations, optimize your supply chain and more.

Your international trade experts are here to help.

Transporting your goods across borders? Get in touch and a Farrow representative will reach out shortly.

Request a Quote

Keep up with the latest trade news.

Stay informed with up-to-date information on US and Canadian customs and international trade topics.

Explore Our Resources