Looking For Assistance Managing Your CARM Portal?

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The Canada Border Services Agency (CBSA) will require all importers into Canada to create and maintain a CBSA Assessment and Revenue Management (CARM) account.

Through CARM, importers are to pay taxes, make any post-entry corrections, and manage the financial security of their imports into Canada.

Sign up below to show your interest in our CARM Management services.

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CARM Updates

The CBSA Assessment and Revenue Management (CARM) portal is a multi-year initiative that will transform the collection of duties and taxes for goods imported into Canada. The release process will not change, however, importers will be required to post their own financial security in the form of a surety bond or cash bond with Canada Border Services Agency (CBSA), and be responsible for paying duties and taxes directly to CBSA.

May 2021

Release 1:
CARM Client Portal (CCP)

Oct 2023

Release 2: Soft Launch

May 2024

Release 2: Add'l Feat.
Official System
of Record

Fall 2024

You are here
Release 1

Optional Tools:

  • Estimate duties and taxes
  • Pay duties and taxes
  • Classification of goods
  • Request a binding ruling
  • View transaction history and
  • statement of account
Release 2

Mandatory Accounting:

  • Pay duties and taxes*
  • Custom Bond must be in place
  • Duty and tax accounted for in CCP
  • Custom broker delegated access
*Ask how our CARM Team can help you manage this new process


How Will The CARM Client Portal Affect You?

Release 1 and Release 2 of the CARM Client Portal (CCP) affect importers differently depending on the type of financial security they use. Listed in the chart below are the two most frequently used financial security options. To determine how CCP will affect your business, please refer to the financial security option your company currently uses.
CARM timeline infographic

CARM Setup Steps

Review the steps below to ensure that you have all of the necessary information on hand before you start. These steps are also required for Non Resident Importers (NRI). If you are not a Broker Backed Importer, skip to Step 1.
Broker Backed Importers Only: Establish financial security
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A requirement of Release 2 is for Importers to establish financial security with CBSA directly through a variety of means:
  • Apply for a Customs Import Bond (recommended): An import bond will provide Importers ultimate in cash-management and convenience. Alternatively, Importers choosing any of the following options must manage the financial security of each import/transaction ahead of arrival at the port.
  • Post a cash bond
  • Pay via credit card
  • Pre-authorized debit
Need to apply for an import bond?
Get your Customs Import Bond here
Step 1: Identify your Business Account Manager (BAM)
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The first person to link their personal profile to a business account becomes the BAM. The BAM has the highest level of access to a business account, and is authorized to read, write, and edit all business information in the CARM Client Portal. We recommend that you designate a minimum of 2 people within your organization to be your BAMs:
  • A person responsible for your payments to CBSA
  • A person responsible for your customs processes
Additional questions to answer are:
Need help managing your CARM Portal?
Ensure your financial obligations are met with CARM Management Services
Step 2: Gather required information
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Your accounting department may have this information. Have the following information ready for Step 3 as it will be required to set up a Business CCP:
  • Business Number (BN9) (also known as Business Import Number)
  • Importer/exporter program account identifier (BN15) - example: RM0001
Step 3: Create your CARM Client Portal user profile using one of the sign-in options
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Each user who requires access to the CCP will need to create their own user profile. Once you create your profile, you will be presented with two options:
  • The BAM selects “Register my business”.
  • All other users select “Employee Access Request” and provide the BN9. They then await BAM approval of their request.
    Need help setting up your CARM Portal?
    We can help with that!
    Step 4: Register the Business in the CCP
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    The BAM will input the following business information to complete the registration:
    • Legal entity name or operating name of the business - must be exact
    • Full physical or mailing address of the legal entity - must be exact
    The subsequent steps will be completed by the BAM.
    Step 5: Answer the security questions
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    The security questions can be one or two of the following:
    • Duties and taxes payment: The CCP will ask you to provide a transaction number and the total duties and taxes for a B3 (Canada Customs Coding form) that was previously accepted by CBSA.
    • Payment amount: The CCP will ask you to select a date (MM/YYYY) and enter a payment amount made on the selected date.
    • Statement of Account balance: The CCP will ask you to select a date (MM/YYYY) and enter the Statement of Account balance for the selected date. You may contact CBSA directly for this information.
    Need a copy of your most recent Statement of Account/Daily Notice details?
    Submit your request for help with this to us! Service fees will be applicable.
    Step 6: Grant Employee(s) access and delegate authority
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    The secondary BAM and any other employee who requires access to the CCP must log in to their User Profiles and request access to the business CCP by selecting “Request access to my employer.” They will require the BN9 and provide a reason for the request.

    The BAM who set up the business account will approve the access and delegation of authority by navigating to the “Manage pending employee requests” approve the request and setting the level of authority.
    Want to better understand access and authority levels?
    Read our blog post on 3 Tips To Delegating Your Account Management
    Step 7: Grant Custom Broker access and delegate of authority
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    Your customs broker will require access and delegation of authority in order to assist with portal management.

    Grant Access

    When your customs broker has submitted a request for access, you will need to confirm the request for access.
    • The BAM will log in to the CCP
    • Navigate to the “Manage pending third party requests”
    • Select the level of access
    There are two levels of third party access, neither of which will share your companies sensitive information (bank account, user profiles, business relationships):
    • Business Management Relationship
      Delegates access to all program accounts to the service provider including any programs added in the future.
      *this option provides the optimal level of access for your customs broker to assist you in the CCP
    • Program Management Relationship
      Delegates access to only selected program accounts to the service provider.
    Once access is granted, the BAM will need to delegate the authority level.

    Delegation of Authority (DOA)
    • Business Account Manager - Proxy (pBAM)
      Selecting BAM for your third-party service provider will automatically default their access level to pBAM, also known as a Proxy Business Administrator. A pBAM can perform operational activities such as requesting rulings, making payments, view Statements Of Accounts (SOA’s), and past invoices and payments. A pBAM access level is required by a Customs Broker who will be applying for your binding rulings, making your payments of duties and tax and other aspects of managing your financial obligations with Customs. A pBAM does NOT have access to the client’s sensitive information such as bank account information. A pBAM CANNOT see or manage the employees or business relationships of the client.
    • Program Account Manager - Proxy (pPAM)
      This user role is for the third party program account manager. The purpose of this role is for the third party to assume the management of a specific import account (BN9) without access to the client's sensitive information and access of the client’s employees or business relationships. The pPAM has the same restrictions as the pBAM and can perform the same operational activities. The pPAM is limited only to access a specific program account.
    It is recommended that Business Management Relationship access be granted to PCB with pBAM authority levels in order to continue to provide services as necessary. Please also ensure that you enter an expiry date. We are unable to access accounts that have left the expiry date field blank.

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    An Editor's Note: At PCB we do our due diligence to write on the most relevant topics every week and naturally content may become dated as developments in a certain program/topic occur. For this reason, we greatly appreciate your readership and hope you continue reading with the posting dates and disclaimers such as this in mind. For the latest information on this topic please bookmark this page, use our website's search function, or better yet, subscribe to our "Trading Post" newsletter to receive these updates directly to your inbox.

    CARM Services

    Learn, Prepare, Delegate

    CARM Mangement

    This service allows PCB to facilitate your financial responsibilities and importer accounting through your business’s CARM Client Portal.

    This Service Includes:

    • The monthly payment of duties and taxes owed within your CARM Client Portal*
    • An easy-to-understand statement report
    • Optional reconciliation of the current month’s SOA transactions for high-volume importers using multiple brokers

    *Based on the statement of account balance as shown in the CARM Client Portal. CBSA processing times may impact the amount owed.

    Webinar: How to Prepare for CARM

    Free 1-hour information sessions are hosted throughout the year as new regulations arise. Check the calendar for the next live webinar.


    • Overview of CARM and how it will impact your business
    • Review of CARM Client Portal setup
    • Explanation of access roles and user delegation
    • Q&A to answer all of your questions

    Customs Bond

    Apply for your D120 import bond to ensure your company meets the requirements for financial security.


    • Apply for an import bond in your company name from a reliable registered surety company
    • Review best practices for importing under your own bond

    CARM Client Portal Virtual Walk Through

    Personalized assistance to empower you and your staff to setup and manage your CARM Client Portal (CCP).


    • 1 hour, step-by-step virtual assistance session
    • Retrieval of Statement of Account from CBSA on your behalf
    • A full explanation of CARM, Client Portal, use cases, delegations, and access rights
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