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CARM for importers

What the CBSA's CARM system asks of importers since October 2024: the business number, RM account, portal roles, release before payment and security.

Updated · 8 official sources

CARM, the CBSA Assessment and Revenue Management system, is how the Canada Border Services Agency assesses and collects duty and tax on commercial goods. It went live on 21 October 2024, and since 20 May 2025 an importer that wants goods released before paying must hold its own financial security in CARM.

Rules as of 30 October 2026.

Who has to register in CARM?#

CARM registration is for businesses that import commercial goods into Canada, including non-resident importers acting as importer of record on delivered duty paid sales. A shopper's personal online order is a casual import, and a courier in the Courier Low Value Shipment program can account for it under the courier's own business number, so the buyer never touches CARM.

The line that matters for an online seller is who the importer is. Under DAP terms the buyer is, and the courier clears the parcel. Under DDP terms you are, as the Canada import guide explains, and the CBSA's courier memorandum says commercial goods in the low-value program are accounted for under the importer's own business number, not the courier's. The DDP guide covers that choice.

How do you register for the CARM Client Portal?#

Registering for the CARM Client Portal takes a nine-digit business number (BN9) from the Canada Revenue Agency and an import-export program account, the RM account. The first person to register the business becomes its business account manager, who approves everyone else's access. A customs broker can't register on your behalf; you register, then delegate to them.

  1. Get a BN9 from the Canada Revenue Agency. Most resident businesses can get one while registering in the portal; non-resident businesses must get it from the CRA first, or registration fails.
  2. Register the business in the CARM Client Portal. If you have no RM account yet, you can enrol in an import program in the same session; the RM number looks like RM0001 after your BN9.
  3. Name a backup business account manager, as the CBSA recommends.
  4. If you use a broker, accept their business relationship request in the portal and delegate the authority they need to declare and pay for you.

What is release prior to payment?#

Release prior to payment (RPP) lets a commercial importer take its goods at the border and pay duty and tax later on its monthly statement. In CARM, RPP needs financial security posted in the importer's own name. An importer without RPP submits a C-type Commercial Accounting Declaration and pays at a CBSA office before the goods are released.

During a transition after launch, importers could keep using RPP while they posted their security. That ended at 3 a.m. EDT on 20 May 2025: importer accounts with dutiable or taxable imports that didn't meet the security requirement were removed from RPP that day. Accounts whose imports were all duty-free and tax-free kept RPP without security until they import something dutiable. The customs clearance guide covers what happens at release.

How much financial security do you need?#

The amount of financial security is calculated by CARM itself, from the highest monthly amount you owed the CBSA over the past 12 months, counting GST, duty and surtax. You choose between a cash deposit into your importer account and a security agreement, such as a surety bond, from a financial security provider.

Type of security How much
Security deposit (cash, can be paid by credit card) 100% of your highest monthly accounts receivable
Security agreement with a provider At least 50% of the system-calculated amount, minimum CA$5,000, maximum CA$10 million per importer account

CARM recalculates the amount each year from your activity between 20 October and 19 October. If it goes up, you have until 15 January to top up your security and keep RPP. For example, an importer whose busiest month ran to CA$18,000 of GST, duty and surtax would post a CA$18,000 deposit, or a bond of at least CA$9,000.

What does CARM change for low-value parcels?#

For couriers' low-value shipments, CARM changes little for consumer orders and a lot for business ones. Casual goods still go under the courier's business number. Commercial goods of CA$3,300 or less go on a monthly Type F declaration under the importer's own number, and the importer must be registered in CARM with security posted before final accounting and payment.

Surtaxed goods are declared through CARM too. Goods caught by Canada's 2026 surtax on US goods carry a surtax code on the declaration, and the importer enters the surtax in its own field; Canada's counter-tariffs lists the codes.

What changed and when#

CARM's rollout for importers ran from its launch in October 2024 to the end of the security transition in May 2025, and the CBSA has since reissued its courier low-value memorandum and added surtax codes for the 2026 counter-tariffs. The timeline lists each step with a link to the official text.

  1. Surtax codes for the 2026 order

    Goods under the United States Surtax Order (2026) are declared with codes 26186A, 26186B or 26186C. CBSA Customs Notice 26-23 (opens in a new tab)

  2. Courier low-value memorandum reissued

    D17-4-0 sets out how commercial goods in the CLVS program are accounted for under the importer's business number. CBSA Memorandum D17-4-0 (opens in a new tab)

  3. Security transition ends

    Importer accounts with dutiable or taxable imports and no qualifying security are removed from release prior to payment at 3 a.m. EDT. CBSA Customs Notice 25-22 (opens in a new tab)

  4. CARM launches

    The CBSA starts assessing and collecting duty and tax on commercial goods in CARM. CBSA news release, 14 May 2025 (opens in a new tab)

Common questions#

Do I need CARM to sell to Canadian consumers?#

Not if your buyers are the importers and the courier clears their parcels as casual goods. You need CARM if you import commercially or ship DDP as the importer of record.

Can a non-resident business register in CARM?#

Yes. A non-resident business must first get its nine-digit business number from the Canada Revenue Agency, then register in the CARM Client Portal like a resident business.

Do I need my own financial security?#

Yes, to keep release prior to payment. Since 20 May 2025, importer accounts with dutiable or taxable imports that didn't meet the security requirement have been removed from RPP.

What happens if I have no financial security?#

You lose release prior to payment. Duty and tax must be paid at a CBSA office before the goods are released.

Sources#