CARM
CBSA Assessment and Revenue Management (CARM)
What is CARM?
CBSA Assessment and Revenue Management (CARM) is a multi-year initiative designed to transform the collection of duties and taxes for goods imported into Canada. Through CARM, the CBSA will modernize and enhance the process of importing commercial goods. All importers are required to register in the CARM Client Portal (CCP). Contact Universal Logistics to discuss how the proper delegation of authority will streamline your import clearance process.
CARM – Release 2
Scheduled for October 21, 2024:
As an Importer – What do you need to do to prepare for CARM?
In preparation for registering your company on the CARM Client Portal, determine who your internal Business Account Managers (BAM) will be. CBSA recommends the person who has access to your CRA (Canada Revenue Agency) account become your CARM Business Account Manager (BAM).
The main purpose of this role is to manage the business account and all program accounts within the CARM Client Portal for your company. As such, the BAM role provides full access to all functionality of the portal for a business account and all its program accounts. They are responsible for approving any access requests to your account, including internal employees and your customs broker, and for assigning user roles to each new user.
IMPORTANT: It is recommended each importer assign a minimum of 2 Business Account Managers:
- Financial contact – the person who has access to your CRA account and will manage your daily and monthly statements and payments to CBSA;
- Operational contact – the person within your organization who interfaces with your customs broker
Release 1 (May 25, 2021) allows importers to delegate portal access to employees and third-party service providers, enabling them to manage commercial import accounting activity on their behalf. Customs brokers are able to request access to their importer client portal accounts.
Navigate to the Delegation of Authority page on the portal and select the appropriate access type for each employee or representative to whom you wish to delegate access. The employee or representative must have already created an individual user portal account and requested access in order to receive the delegated authority.
IMPORTANT: Universal will be requesting “Delegation of Authority” from all active clients. You will receive this request once your company registers in the CARM Client Portal.
To delegate authority to Universal Logistics, select access to “All Programs” with “Business Management” status and check all 3 boxes under the Transaction Visibility Rules. This will allow Universal Logistics the ability to handle your Customs requirements and the visibility to manage your monthly Statement of Account.
- a surety bond for 50% of their highest monthly accounts receivable (duty and GST) with a minimum bond of $5,000; or
- a cash security for 100% of their highest monthly accounts receivable (duty and GST)
CARM – Release 1 – May 25, 2021:
Key Functionality for External Clients:
- Registration in the CARM Client Portal is accessible
- Manage account data and delegate authority to your customs broker
- View statements of account and make electronic payments
- Tool to help classify goods
- Request advance rulings
CARM – Release 2 – Scheduled for October 21, 2024:
Key Functionality for External Clients:
- Submit new commercial accounting declarations with ability to make corrections and adjustments
- All Importers must post security for duty and GST outlays in order to participate in RPP (Release Prior to Payment)
- Harmonized billing cycle that aligns payment due dates and provides more time to make interest-free corrections
- Customizable electronic notification options
