CARM is fully live: a working checklist for Canadian importers

CBSA's Assessment and Revenue Management (CARM) system has shifted the mechanics of importing into Canada from broker-managed to importer-managed. The importer of record — not the customs broker — now registers on the CARM Client Portal, posts financial security, and is accountable for duty and tax payments through their own account.

The working checklist we run with clients: first, confirm your business number and import-export (RM) account are active. Second, register on the CARM Client Portal and delegate access to your broker and forwarder. Third, arrange your own financial security — a customs bond or cash deposit — because release-prior-to-payment privileges no longer ride on your broker's bond. Fourth, reconcile your statements of account monthly; assessment errors are far easier to correct inside the dispute window.

The most common failure we see is delegation: companies register the portal account and stop there, leaving their broker unable to transact on their behalf. The second most common is classification drift — CARM's self-assessment posture means misclassified goods accumulate liability quietly until a verification surfaces it.

If you import even occasionally into Canada, treat CARM registration the way you treat GST registration: basic infrastructure, not an optional extra. Our customs team walks new importers through the full setup as part of onboarding — usually within a week.