Customs guide

CARM for Canadian Importers

CARM is the CBSA system of record for commercial import accounting and payment. Importers need the right business and import accounts in place before relying on a customs broker to act on their behalf.

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Quick answer

CARM is the CBSA system of record for commercial import accounting and payment. Importers need the right business and import accounts in place before relying on a customs broker to act on their behalf.

What commercial importers need

The CBSA says commercial importers need a CARM Client Portal account, a 9-digit business number and an import program account. Importers using a broker must also delegate the appropriate authority in CARM.

Using a licensed customs broker

A licensed customs broker can prepare and submit customs documentation and transact with the CBSA on an importer’s behalf, but the importer remains responsible for the accuracy of the transaction and amounts owing.

Release Prior to Payment

The CBSA recommends importers consider the Release Prior to Payment program and the required financial security so eligible goods can be released before duties and taxes are paid.

Build CARM into shipment planning

CARM setup should be checked before the cargo leaves origin. Waiting until arrival can turn an otherwise normal freight move into storage, demurrage or delivery delays.

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