Did you know? Registering on the CARM Client Portal (English)

Canada's Customs Overhaul

The CBSA Assessment and Revenue Management (CARM) system represents the most significant modernization of Canada's commercial import processes in decades. Launched externally on October 21, 2024, CARM made the agency’s new digital platform the official system for assessing, accounting for, and paying duties and taxes on imported goods.

The CARM Client Portal serves as the centralized hub where importers—both resident and non-resident—must register their accounts, enroll in programs like Release Prior to Payment (RPP), post financial security (typically via surety bonds), and manage payments directly rather than relying solely on customs brokers.

A phased transition eased the rollout. Importers had until May 20, 2025, to post financial security and retain RPP benefits without immediate disruption. A temporary measure allowed brokers to use their own business numbers for certain accounting until December 31, 2025. Legislative amendments to the Customs Act, redefining importer-of-record responsibilities, came into force on January 1, 2026.

By early 2026, the grace periods have expired. Late payment penalties and interest begin accruing on overdue balances from January 31, 2026. Non-compliance now means shipments face holds or refusal at the border, disrupting supply chains for everything from consumer goods to industrial components.

The real-world impact falls hardest on non-resident importers, including many U.S. and international firms, who previously could delegate more to brokers. They now must secure their own Business Number (BN9) from the Canada Revenue Agency, register in the portal, and often post bonds with minimum coverage tied to monthly import volumes—frequently in the tens of thousands of dollars annually.

Tensions arise between efficiency gains and added complexity. CARM promises better transparency, faster credit application, and reduced underpayment risks through self-service tools. Yet smaller businesses and those with irregular imports complain of the upfront costs and learning curve, especially when brokers once handled much of the paperwork. Some stakeholders argue the digital mandate accelerates collections for the government while shifting compliance burdens outward.

Recent updates highlight ongoing enforcement: the CBSA continues refining portal features, but the era of paper-based or broker-mediated leniency has ended.