CARM Canada — What Trucking Companies Need to Know

What Is CARM?

CARM (CBSA Assessment and Revenue Management) is Canada Border Services Agency's new IT platform for managing the assessment and collection of duties and taxes on goods imported into Canada. It replaces the Customs Commercial System (CCS), CBSA's more than 35-year-old system for assessing duties and taxes, and clients no longer submit accounting data through CCS or CADEX. ACROSS (Accelerated Commercial Release Operations Support System), which handles the release of goods, did not change.

CARM is not just a technology upgrade — it fundamentally changes the relationship between importers, customs brokers, and CBSA. Under the new system, importers have direct visibility into their customs accounts, can manage their own surety bonds, and interact with CBSA through a modern online portal rather than through paper forms and legacy EDI.

For the trucking industry, CARM affects anyone who imports goods into Canada, uses customs brokers, or handles cross-border freight where duties and taxes are involved.

Why CBSA Built CARM

The legacy systems CARM replaces were built in the 1980s and have become increasingly difficult to maintain and impossible to modernize. Key drivers behind the CARM project include:

• Self-service capabilities — The old system required importers to rely entirely on customs brokers for account information. CARM gives importers direct access to their data.
• Improved revenue collection — CBSA identified significant gaps in duty and tax collection under the old system. CARM is designed to close those gaps.
• Modern security standards — The legacy systems could not support modern authentication, encryption, or audit capabilities.
• Trade compliance transparency — CARM provides better reporting and analytics for both importers and CBSA.

CARM Release Timeline

CARM has been deployed in two major releases:

Release 1 (Deployed May 2021)

Release 1 introduced the CARM Client Portal (CCP) and basic account management features. It allowed importers to:

• Register on the portal and create a CARM account
• View their import account balances
• Manage business contact information
• Begin delegating authority to customs brokers

Release 2 (Deployed October 2024)

Release 2 made CARM CBSA's official system of record for assessing duties and taxes on October 21, 2024. Under Release 2:

• All commercial accounting declarations are now processed through CARM
• Surety bonds — Importers that want release before paying duties and taxes (release prior to payment, or RPP) must post their own financial security, a bond or a cash deposit; they can no longer use their customs broker's security
• Statements of account — Monthly billing statements are delivered through the CARM Client Portal
• Payment — Duties and taxes can be paid online through the portal
• Broker delegation — Importers must formally delegate authority to their customs broker through the CCP

The CARM Client Portal

The CARM Client Portal (CCP) is the central interface for CARM. Think of it as your customs account dashboard with CBSA. Through the CCP, you can:

• View and manage your import account
• See all commercial accounting declarations filed on your behalf
• Review and pay your statement of account
• Delegate authority to customs brokers and manage those relationships
• Post and manage surety bonds
• Submit correction requests for past declarations
• Access trade compliance information and ruling requests

To access the CCP, you need a GCKey (Government of Canada credential) or a Sign-In Partner credential (through your bank). You then link your business number to your CCP account.

How CARM Affects Cross-Border Trucking

If you are a trucking company that also acts as an importer (e.g., you buy truck parts from the US and import them), CARM directly affects you. You need to:

1. Register on the CARM Client Portal — Create your account and link your business number.
2. Manage your surety bond — Under CARM Release 2, you need your own financial security, a bond or a cash deposit, to keep release prior to payment. This is a critical change: under the old system, many importers relied on their customs broker's security.
3. Delegate authority to your customs broker — This is now a formal process through the CCP. Without delegation, your broker cannot file on your behalf.
4. Monitor your statement of account — CBSA now delivers monthly billing statements through the CCP. You are responsible for reviewing and paying on time.

If you are a carrier that only hauls freight and is not the importer of record, your direct CARM obligations are more limited. However, CARM still affects you because:

• Your shippers may have new documentation requirements
• Release processes at the border may change
• Customs delays due to CARM compliance issues can affect your delivery timelines

CARM vs. ACI vs. ACE

These three systems are often confused. Here is how they relate:

In simple terms: ACI/ACE handle what happens before your truck reaches the border. CARM handles what happens after — the assessment of what is owed to the Canadian government. BorderPro, a separate product in early access, prepares ACI and ACE eManifest drafts; its site says it does not yet file them with CBSA or CBP.

Surety Bonds Under CARM

One of the most significant changes under CARM Release 2 is the surety bond requirement. Previously, customs brokers would routinely post security on behalf of their clients. Under CARM:

• Importers must post their own security to get release prior to payment (RPP): a bond (written security agreement) from an accepted surety or financial institution, or a cash deposit, posted through the CCP. Your broker can still transact business for you, but your security covers your duties and taxes.
• Bond amounts are based on your import history: 50% of your highest monthly account balance with CBSA (duties, taxes, and other amounts owed) in the previous 12 months, with a CAN$5,000 minimum. A cash deposit must cover 100% of that balance.
• Without RPP security, a bond or a deposit, your goods cannot be released before duties and taxes are paid, so you pay them at the time of release.

Contact your customs broker early to understand your bond requirements and ensure you have proper arrangements in place before your next import.

What Carriers Should Do Now

1. Register on the CARM Client Portal if you have not already — even if your broker handles everything, you should have visibility into your account.
2. Confirm broker delegation — Log into the CCP and verify that your customs broker has proper delegation authority.
3. Review your surety bond — Ensure your bond is in place and adequate for your import volume.
4. Update your processes — Train your team on the new CARM workflows, especially around statement of account review and payment.
5. Talk to your customs broker — They are your best resource for understanding how CARM specifically affects your operation.