CARM/GCRA — Complete Guide for Canadian Importers 2025 | GCI Global

CARM — CBSA Assessment and Revenue Management

The new CBSA system for managing duties, taxes and commercial imports. Mandatory for all commercial importers since October 21, 2024.

What is CARM?

CARM (CBSA Assessment and Revenue Management) — known as GCRA in French — is the new digital platform of the Canada Border Services Agency (CBSA) that replaces the old paper-based system for managing commercial import declarations, duty and tax payments, and financial security. It became the official system of record on October 21, 2024. All commercial importers dealing with CBSA must now use this system.

What changes with CARM?

Importers are now directly responsible

Previously, customs brokers could handle almost everything on behalf of importers. With CARM, each importer must register their own account, post their own financial security, and delegate access to their broker.

Own financial security required

Importers can no longer use their broker's bond. Each importer must post their own surety bond or cash deposit directly in the CARM portal to benefit from Release Prior to Payment (RPP) privileges.

Fully electronic transactions

All commercial declarations, payments, corrections and requests are now processed electronically through the CARM portal. Paper-based processes are being phased out.

Monthly billing cycle

CBSA issues a monthly electronic statement. Importers pay their duties and taxes according to this statement, rather than transaction by transaction at the border.

Key dates

Oct. 21, 2024

Active

CARM portal goes live — becomes the official CBSA system of record. Importer registration becomes mandatory.

Jan. 19, 2025

Passed

End of transition period for late entry penalties. CBSA resumes daily monitoring of late declarations.

May 20, 2025

Passed

End of financial security transition. Importers who had not posted their own bond were removed from the RPP program.

July 1, 2026

Upcoming

Upcoming: CUSMA review deadline. CBSA also preparing legislative changes regarding the official importer role.

What must an importer do?

Here are the mandatory steps for all commercial importers dealing with CBSA:

Obtain an importer program account (RM — 15-digit BN) for your import transactions

Enroll in the RPP (Release Prior to Payment) sub-program to benefit from electronic release

Post your financial security: surety bond (50% of peak monthly A/R, min. $5,000) or cash deposit (100%)

Delegate access to your customs broker so they can continue to process declarations on your behalf

What the CARM portal lets you do

View your account

Consult all your import transactions, current balances, duties and taxes owed in real time.

Make payments

Pay your CBSA account by credit card, online banking or pre-authorized debit directly in the portal.

Manage your financial security

Post, modify or monitor your surety bond or cash deposit. Receive alerts when 75% of coverage is used.

Request advance rulings

Submit tariff classification and valuation requests electronically and track their progress.

Corrections and adjustments

Submit B2 adjustment requests to correct commercial declarations directly online.

Delegate to your broker

Grant your customs broker access to your account so they can continue working on your behalf.

Broker delegation — essential step

Without delegation in CARM, your customs broker CANNOT submit declarations on your behalf. You must log in to the CARM portal and authorize your broker by entering their Business Number. This is a one-time step, but it is mandatory.

Important: The broker registers their own delegation. You approve it in your portal. Without this step, your shipments may be blocked at the border.

Consequences of non-compliance

CBSA can impose penalties on importers who do not meet CARM requirements:

Removal from the RPP program — goods must be paid at the border before release (delays)
Late entry penalties (PDT) — applied for each declaration submitted after the deadline
Loss of electronic release privileges — return to manual paper-based process at CBSA offices