The Canadian flag.

Simplifying the CARM Program

What is CARM?

The Canada Border Services Agency (CBSA) continues to accelerate its evolution and modernization through its CBSA Assessment and Revenue Management (CARM) project; completely transforming the agency’s import playbook for importers in logistics, transportation, finance, supply chain, procurement, risk and supplier and vendor relations. 

CARM is supported through a CBSA web portal, the CARM Client Portal, which all Canadian and non-resident importers are expected to have set up to continue to import into Canada. 


On May 25th, 2021, Release 1 launched the CARM Client Portal, facilitating accounting and revenue management processes with the CBSA.  

All functionalities of the CARM Client Portal will be available as of CARM Release 2 in October 2023. CARM Release 2 will introduce the Release Prior to Payment for all importers, a new CARM Commercial Accounting Declaration (CAD) that will change the way we declare goods, and the billing cycles will be harmonized.

Delmar’s Upcoming CARM Webinars

CARM Release 2: How to Get Ready and What to Expect

Hear from Delmar’s expert Canadian trade compliance managers on what actions need to be taken by importers to be ready for CARM Release 2 and what changes to expect in October 2023.  

  • April 17th at 1pm (EST) – English  
  • April 18th at 1pm (EST) – French  
  • April 26th at 1pm (EST) – English

Register to one of the upcoming sessions.

Delmar’s On Demand CARM Webinars

CARM 101: Everything You Need to Know

On Demand Webinar: Learn from industry experts who will take you through changes from the launch of CARM to how they will affect Canadian resident and non-resident importers. Learn more & watch!

FAQs: Have questions about the CARM program? Browse through our CARM 101 FAQs to find answers to common questions raised.


CARM 102: Importers’ Guide to CBSA’s CARM Client Portal

On Demand Webinar: Join CBSA expert panelists and Delmar’s Customs Brokerage specialists as they take you through a step-by-step demonstration of the CARM Client Portal using video and screenshot presentations to simplify your CARM onboarding experience. Learn more & watch!

FAQs: Have questions about the CARM Client Portal? Browse through our CARM 102 FAQs webpageto find answers to common questions raised. 


CARM 103: Basic Principles of CARM Release 2

On Demand Webinar: Joined by a special guest panelist from NFP Canada, Delmar’s Customs Brokerage specialists will take participants through the basic principles of CARM Release 2 in preparation for 2023. Learn about financial security, new billing cycles and accounting processes, bonds, and more. Learn more & watch!

FAQs: Have questions about the CARM Client Portal? Browse through our CARM 103 FAQs webpage to find answers to common questions raised.

CARM Go-Live Preparation Guide

Need help preparing for the CARM Go-Live? Here is our CARM Go-Live Preparation Guide for instructions on the CARM Client Portal registration, employee profile creation and set up, and more.

Pro Tip: Have the CBSA Information Sheet on hand when registering your business on the CARM Client Portal. 


Minimum Bond Requirement as of CARM Release 2(April 15th, 2021) 

As of CARM Release 2, each RM15 must have a minimum amount of $25 000 posted for the surety bond. See minimum bond requirement. 

Accounts Receivable Ledger (ARL) – Offsetting Entries on some Daily Notices (DN) and Statements of Account (SOA) (April 19th, 2021) 

The CBSA will be performing ARL account maintenance activities in preparation of the CARM Client Portal. See maintenance changes. 

Reminder: CARM Release 1 – May 25, 2021(May 21st, 2021) 

Reminder of the upcoming changes and new functionalities in the CARM Client Portal. See new functionalities.  

Update: CARM Release 1 – May 25, 2021(June 8th, 2021) 

Update of the upcoming changes and new functionalities in the CARM Client Portal. See updated functionalities.   

CARM Release 2 Delayed to 2023 

The CBSA has announced that they do not intend to proceed with the implementation of CARM Release 2 any time prior to 2023. Learn more 

CARM Release 2 Implementation Update (December 1, 2022)  

The CARM Experience Simulation (CES) will allow volunteers from the trade community to simulate CARM Release 2 business processes with CBSA business users in a non-production environment. Learn more  

The CBSA Clarifies Record-Keeping Requirements for Canadian Importers (February 24, 2023) 

Requirement for all importers to file a compliant BSF900 form as a condition of completing their CARM Client Portal registration. See new requirements 

Useful CARM Resource Links

Connect with a CARM Specialist