CBSA Assessment and Revenue Management (CARM)

Importers must register in the CARM Client Portal, delegate access to their customs brokers and, to keep release prior to payment, post their own financial security; a surety bond must cover at least 50 percent of the highest monthly duties and taxes. The transition period for posting security ended May 20, 2025. Commercial accounting declarations replaced B3 forms, and statements of account are payable monthly. Non-compliance can bring loss of release prior to payment and Administrative Monetary Penalty System penalties.

CARM changed who is responsible for Canadian imports: brokers can no longer cover a client's release prior to payment with their own security, so each importer needs its own CARM account and bond. A US e-commerce brand shipping into Canada as a non-resident importer must register in CARM or rely on a courier's program that acts as importer. A 3PL running a Canadian warehouse for clients should confirm each client's CARM registration and security before inventory crosses the border, or goods can stall at release.

• Customs BondBond that guarantees duties are paid
• Customs BrokerLicensed filer of US customs entries
• Importer of RecordIORParty legally responsible for an import

• USMCA2020 · North American free trade pact that replaced NAFTA
• Canada-United States Free Trade Agreement1989–1994 · 1989 US-Canada trade pact later folded into NAFTA

1. CBSA: CBSA Assessment and Revenue Management (CARM) cbsa-asfc.gc.ca