Benefits of CARM
Once fully implemented, CARM will:
- simplify the overall importing process;
- provide a modern online interface for importing goods into Canada;
- provide importers, and their delegated customs brokers, self-service access to information;
- reduce the cost of importing into Canada; and
- facilitate and improve consistency of compliance with trade rules.
Read more about the features and benefits of the CARM initiative on the CBSA website.
CARM Timeline

The implementation of CARM is structured in a series of releases. The Accounts Receivable Ledger (ARL) was the first phase of the CARM project. For details on the ARL, consult the Commercial payments and accounts section of the CBSA website.
- CARM Release 0 has no impact on the trade community. It involves moving the existing Accounts Receivable Ledger (ARL) system from its current data centre configuration to the more robust SAP S4/HANA system in preparation for supporting the IT requirements of the new revenue and cash management system.
- CARM Release 1 will provide businesses with new tools to allow them to see their amounts owing and manage their accounts with the CBSA. It will include an online CARM Client Portal with self-service tools for invoicing and payments. If you are an importer that currently interacts with the CBSA, plan to create your secure account in the CARM Client Portal so you can take advantage of these tools and be ready for future releases. CARM Release 1 was launched on May 25, 2021.
- CARM Release 2 will introduce a new electronic commercial accounting declaration that will replace the current customs coding form (B3) and request for adjustment form (B2). As well, new features to the payment and billing processes will make it easier to make corrections and adjustments. CBSA will continue to offer the Release Prior to Payment Program (RPP). However, changes are being made so that importers will have to secure their commercial imports directly. The release date for Release 2 is planned for May 2022.
As of the time of this Blog Post (August 25th, 2021), we are currently in Release 1.
The centerpiece of Release 1 is the implementation of the CARM Client Portal (CCP), which will become the main communications interface between the CBSA and Trade Chain Partners (TCP). Through the portal, users will have online self-service access to manage their customs transactions, including electronic submission of corrections and adjustments, applying for classification rulings, and the accounting and payment of any applicable duties, taxes and fees on their imported goods. An importer dashboard, if you will.
All trade chain partners that conduct commercial business with the CBSA will be required to register and link their business on the CARM Client Portal.
The next post in this series will provide information on how to register your business account on the CARM Client Portal.