CARM | Billing Cycle Changes

CARM | Billing Cycle Changes

An Editor's Note: While reading this blog, please note on April 19, 2024, the CBSA announced the May 2024 implementation date is postponed to October 21, 2024.


CBSA Assessment and Revenue Management (CARM) is a Canada Border Services Agency (CBSA) multi-year project to simplify and modernize the accounting and data management systems to provide the commercial trade community with a streamlined method of interaction with CBSA.

The first phase of CARM was the Accounts Receivable Ledger (ARL) which was implemented in January 2016. With COVID-19, the CBSA’s planned implementation timeline for the next phases of CARM were delayed. The revised implementation timeline is that CARM Release 1 - Introduction of the CARM Client Portal (CCP) is scheduled for May 25th, 2021. Onboarding to the CARM Client Portal for Importers and Import Brokers will be between Release 1 and Release 2. CARM Release 2 is now scheduled for Spring 2022. 

How Will CBSA's CARM Client Portal Affect You?

How Will CARM Change Billing Cycles?

In CARM Release 2, there will be key changes to Billing Cycles. These changes will be an alignment of payment due dates for all commercial transactions. This is meant to simplify debt management for businesses and ease the administrative burden of managing the process with those who participate in the Release Prior to Payment (RPP). RPP defers payment of duties and taxes.

The Commercial Accounting Declaration (CAD) is required to be submitted within 5 business days of release:

  • High Value Shipments/Low Value Shipments (HVS/LVS): It is proposed that LVS (goods released in the commercial stream) will follow the standard HVS billing cycle, as the accounting data for these importations is available to meet this reporting timeframe. 
  • Payment due date is 10 business days after the 17th of month 2. 

Exceptions to the requirement for CAD within 5 business days of release:

  • Courier Low Value Shipments (CLVS): CAD for goods released in month 1 by the 24th of month 2.
  • Continuous Transmission Commodities (CTC): CAD for goods released in month 1 by the 24th of month 2.
  • Customs Self Assessment (CSA): CAD by payment due date (10 weekdays after the 17th of month 2).

For all billing cycles, the payment due date is 10 business days after the 17th of the calendar month 2.

  • The importer remits payment within 10 business days after the 17th of the month, day 1 being the 18th.
  • If no corrections have been made to the released transactions during the billing period, pay the Statement of Account (SOA) balance.
  • If corrections were made to any released transactions during the billing period, pay the account balance as of the payment due date.
  • Remit payment via the CARM Client Profile (CCP) using an electronic payment method such as EDI, EFT, PAD.
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About the Author
Jan Brock

Jan Brock joined PCB Customs Brokers in 2015 as a Senior Trade Advisor. She retired from Canada Border Services Agency (CBSA) in 2015 after serving more than 37 years. Jan started her career with CBSA as a summer student in 1976 and worked part-time until she graduated from U.B.C. with a Bachelor of Education Degree in 1980 . Shortly after graduating from U.B.C. Jan worked full time as an inspector with CBSA and within three years was promoted to Superintendent. She served some time in the Regional Operations office as an Operations Review Officer before she was promoted to Chief of Operations first at the Customs Mail Centre, then in the Metro District as the Commercial Chief and ending her career as a Chief at Pacific Highway Commercial Operations where she served as Chief from 1992 to 2015. During her career she was a member of the Customs Drug Team and a trainer in the National Enforcement Program. Jan also served as the Regional Coordinator Officer Powers and Use of Force for the Pacific Region. Jan served on many Commercial Program Reviews and committees both national and regional during her career and possesses an expansive knowledge of importing and exporting into and from Canada.

While we strive for accuracy in all our communications, as the Importer of Record it is incumbent upon your company to ensure that you are aware of the requirements under the new regulations so that you maintain compliance as always.