CARM is here, Release 3 is officially Entering into Force October, 2024 – Don’t Get Left Behind!
What is CARM?
The CBSA Assessment and Revenue Management (CARM) is a CBSA digital initiative (portal) that will modernize how the CBSA both assesses and collects duties and taxes on commercial goods imported into Canada. The CARM portal provides an interface between the CBSA and the Importer. This CARM Client Portal will be the new way that the CBSA invoices importers their monthly Statement of Account (SOA) for import transactions accounted for during a particular billing period. Via their CARM Client Portal (CCP) business account, importers will be able to extract their monthly Statement of Account on the 25th of each month, review/reconcile and direct remit the monies owing (Duties and Taxes) to the CBSA, within the CARM payment timelines.
Why was CARM created?
The Canada Border Services Agency (CBSA) realized that its business systems were failing and required a complete overhaul. In response, it launched the CARM project to strengthen audit controls, increase risk management and ensure higher compliance among importers with import rules and regulations. The goal of this initiative goes beyond providing a self-serve portal for trade chain partners to submit their import forms, track their activities, and pay their customs duties; instead, it aims to tighten the Agency’s control over Importers of Record (IORs) by identifying areas of poor compliance and underpaid customs duties.
Who must participate in CARM?
All COMMERCIAL importers to Canada, both Canadian and Non-Resident, are required to participate in the CARM initiative. Although there is no impact on the release process of imports, every Importer of goods into Canada will be required to register and access the CARM Client Portal (CCP) for eligibility to import into Canada. Prior to October2024, all importers must have registered and accessed their CCP account AND completed their Delegation of Authority to HOC.
Does CARM impact what HOC does for me as my Customs Broker?
CARM does not impact the services that HOC provide and for which our clients depend upon. Please refer to our Pre-CARM vs CARM R2 comparisons below.
Pre-CARM vs CARM R3
Current PRE-CARM R3 Process
HOC processes release requests for import transactions with the CBSA on behalf of HOC Import Client under HOC’s own Release Prior to Payment Surety Bond.
HOC prepares and submits to the CBSA, on behalf of import client, the B3 Accounting Document for the classification / calculation of Duty/GST for the import transaction.
HOC invoices to import client include both HOC Service Fees (IE: brokerage fee, freight, delivery, terminal, etc.) AND Duty/GST owing to the CBSA.
HOC remits Duty/GST owing to the CBSA for HOC import clients based on Broker Statement of Account provided to HOC by the CBSA
HOC prepares/submits any post entry corrections/refunds to the CBSA on behalf of importer client to meet compliance obligations where/when/if required.
CARM R3 October 2024 Process
HOC processes release requests for import transactions with the CBSA on behalf of HOC Import Client under the Import Clients own Release Prior to Payment Surety Bond.
HOC prepares and submits to the CBSA, on behalf of import client, the CAD-Commercial Accounting Document for the classification / calculation of Duty/GST for the import transaction.
HOC invoices to import client include only HOC Service Fees (IE: brokerage fee, freight, delivery, terminal, etc.).
CBSA invoices Import client Directly on 25th of each month for Duty/GST or other charges owed to the CBSA via the Importers CARM Client Portal Account for all import transactions that fall within that billing period.
Import Client remits their monthly Statement of Account balance direct to the CBSA within the CBSA payment timelines.
HOC prepares/submits any Corrections to the CBSA on behalf of importer client to meet compliance obligations where/when/if required PRIOR to SOA payment due date.
HOC prepares/submits any Adjustments to the CBSA on behalf of importer client to meet compliance obligations where/when/if required AFTER SOA payment due date.
Import client will electronically receive any CBSA correspondence via the Notifications section in their CARM Client Portal Account, and no longer via Canada Post.
CARM Release 3 Your Preparedness Checklist
BUSINESS HAS BEEN REGISTERED IN THE CARM portal by the businesses CARM Business Account Manager-BAM (not registered, email HOC CARM team at [email protected]).
BUSINESS HAS DELEGATED AUTHORITY TO HOC in the CARM client portal.
BUSINESS EMPLOYEES WHO REQUIRE ACCESS TO CARM PORTAL ACCOUNT have requested and been delegated access by the BAM for the business account.
BUSINESS HAS OBTAINED THEIR RELEASE PRIOR TO PAYMENT BOND with Surety Company and posted to CARM portal account (RPP Bonds can be obtained at start of CARM R2 October2024 and HOC can assist with).
BUSINESS BAM/DELEGATED EMPLOYEES HAVE SIGNED UP/PARTICIPATING in ongoing CBSA CARM Webinars to understand portal functions and their obligations under CARM, such as: CARM billing cycles, payment timelines, direct payment set up, etc.
BUSINESS HAS EXTRACTED/REVIEWED THEIR STATEMENT OF ACCOUNT. If any discrepancies (opening balances), these should be addressed and reconciled prior to CARM R2 go live. If you need assistance, contact HOC at [email protected].
Business NOT REGISTERED in the portal? – HOC’s CARM Team stands ready to assist you!
Contact [email protected] and a member of our team will guide you through the registration and delegation process.
Business ALREADY REGISTERED and Delegation of Authority to HOC completed?
Thank you for completing your CARM onboarding requirements!
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HOC recommends that importers also contact the CBSA CARM Engagement team to sign up for distribution list for CARM-related communications by email at:
[email protected]
If you need support in registering in the portal, please contact the
CARM Client Support Helpdesk
by web form here or by telephone at 1-800-461-9999, (menu option #2).
For more information on CARM, please view the CARM section of the CBSA website.
Resources You Will Want To Take A Look At
rest assured HOC will continue to serve you as we always have after you delegate access to us.
No matter what you are shipping
We will assist you in developing and implementing compliant, efficient and cost-effective logistics and customs clearance solutions. We pride ourselves on providing constantly high levels of customer satisfaction by ensuring quality outcomes are achieved for our valued clients.
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