CBSA Assessment and Revenue Management (CBSA CARM) Project Resource Center
Updated Information for the Canada Border Services Agency’s Assessment and Revenue Management (CARM) Project
This resource center includes information regarding the CARM project and how Canadian importers and/or Customs Brokers can simplify the importing process. Currently, CBSA and Trade are still in discussion and the full details of the CARM project are subject to change. We encourage you to bookmark this page and to check back often for updated information regarding CARM.
What is CARM?
The CBSA Assessment and Revenue Management project is a multi-year business transformation initiative. Once implemented, it will facilitate trade compliance and enhance the use of data analytics to streamline business processes between CBSA and its clients - the importers!
What is the Purpose of CARM?
Once completely implemented, CARM is intended to simplify the overall importing process by providing a modern interface for importing into Canada. By modernizing this interface, Canada Border Services Agency will improve consistency in trade rulings and decisions and strengthen compliance verification and fraud detection.
The CARM Portal will also give importers self-service access to their own information.
What are the Three Phases of Deployment for CARM?
[Completed] Spring 2020: CBSA completed migration of the existing ARL system from its existing data center configuration to the cloud. This process was completed with no changes in functionality for external users.
2020 - Release 1:
(Note: This phase has been delayed due to impact of COVID-19)
Basic functionality of the CARM Portal will be introduced:
- CARM Client Portal is accessible only to clients with an RM account
- Manage payment processing (online payments, pre-authorized debit, etc.)
- HS classification tool, tariff data management
- Case management functionality for rulings
- Revenue reporting
2021 - Release 2:
(Note: This deployment of this phase is now TBD, depending upon the successful deployment of Release 1)
Registration and enrollment will be available to all clients, as well as electronic declarations with versioning:
- New Portal Functionality and Notifications
- Electronic Declarations
- Digital Versioning and Mass Editing Capabilities
- Basic Re-Assessment Risking
- Case Management Functionality for Appeals, Compliance and Risks
- New Offsetting Options
- CBSA Pre-Collections Options
- Central Trade Data Reporting
How will CARM Impact Importers?
Beyond providing importers with self-service access to their own information, CARM will focus on shifting liability from the Customs Broker to the Importer. Overall, CARM represents a transformation in the importing process, not just a technology implementation.
The changes impacting importers include:
- Requiring importers post, manage, and maintain their own security to participate in the release prior to payment (RPP) program. This is relative to the importer’s accounts receivable, inclusive of duties, taxes (GST), fees, and penalties.
- Delaying the release of commercial shipment prior to payment. This may be mitigated by the importer by posting a surety or cash bond; however, the full details for posting a surety has not yet been released.
- Providing the flexibility for importers to make interim payment to reduce their RPP security utilization and raise or lower their RPP security to account for seasonality or other fluctuations in their business.
- Changes in the billing cycles. CBSA is allotting a longer period of time to correct entries prior to the final monthly payment.
- Adjustments (such as refunds, amends and drawback) will now be made electronically.
With the new changes, specifically the security requirements on importers participating in the RPP program, CBSA recommends that the amount of security an importer (resident or non-resident) posts should be based on their highest historic monthly accounts receivable over a 12-month period, inclusive of duties, taxes (GST), and fees. Canadian importers will need to register your Business Number (BN) in the CARM system – registration is mandatory.
How Descartes Can Help
With a history of providing customs and security filing solutions, Descartes has created a wide range of solutions to assist companies navigating Canada Border Services Agency’s Assessment and Revenue Management Project, offering importers and brokers an innovative method to comply while keeping operating costs down.