CARM – Mandatory importer registration and electronic payments

On October 21, 2024, the CBSA Assessment and Revenue Management (CARM) system became the official system for importers and other trade chain partners (TCPs) to account for their goods and pay applicable duties and taxes owed to the Canada Border Services Agency (CBSA).

With the implementation of CARM all importers are now required to:

• register in the CARM Portal
• pay duty and GST directly to CBSA in Canadian funds

CARM Registration

• Mandatory for all importers into Canada.  If not already registered, you must register in the CARM Portal immediately; otherwise, you may be subject to clearance delays and CBSA penalties (based on late accounting, late or non-payment of duty and GST).
• Without your CARM registration and delegation of authority as your broker in the CARM Portal, Universal Logistics will not be able to manage your future clearances, as we will not be authorized to send the required CAD (Commercial Accounting Declaration) to CBSA to account for transactions on your behalf.

For information and instructional videos about CARM registration and Delegation of Authority, please visit Universal Logistics – What is CARM? or log in to CBSA’s CARM Portal.

Here’s what you need to know:

• All importers must now pay CBSA directly for their import duty and GST.
• Universal Logistics’ invoices to clients will no longer include import duty or GST.
• All clients will now receive a separate statement from Universal outlining the customs entries and duty and GST payable on transactions managed by Universal (this report is sent on the 25^th of each month – once the CBSA Statement of Account (SOA) is available).
• All importers should verify their duty and GST payable by logging into the CARM Client Portal and viewing their monthly SOA.
• All clients must make the duty and GST payment directly to CBSA through online e-payment, Pre-Authorized Debit (PAD) through the CARM Portal, or by EDI (EDI820).
• Importer payments must be made 10 weekdays after the 17^th of each month (typically coinciding with the last business day of each month).
• Your first duty & GST payment is payable to CBSA by October 31, 2024.
• All importers must post security for their import duty and GST.  CBSA has given a 180-day grace period (from October 21) for importers to comply – Universal can assist with securing your bond.

Electronic payment options to CBSA

Electronic duty and GST payments will only be accepted by CBSA utilizing one of the following electronic payment options:

1. Online banking via the financial institution’s website
2. Online via the CARM Client Portal (CCP)
   • Pre-Authorized Debit (PAD)
   • Credit card (up to $4,999.99 Canadian dollars)
   • Interac® Online (subject to the limit imposed by the card’s financial institution)

• Electronic Data Interchange (EDI820)

If you have any questions or need assistance with the registration process, please feel free to contact your Client Care representative or Mark Glionna, Vice President—Client Relations & Business Development.