CARM, explained for importers.
CARM changed how every Canadian importer deals with the border. The biggest shift: to get your goods released before you pay, you now post your own financial security. Here is what it is and what you have to do.
The short version
CARM is the CBSA's system for assessing and collecting duties and taxes on imports. You manage it through the online CARM Client Portal.
The change that matters most: to clear your goods before paying duties and taxes (a privilege called Release Prior to Payment), you must post your own financial security in your business's name. You can no longer rely on your customs broker's security. No security, and you pay duties and taxes upfront before the CBSA releases each shipment.
The CBSA's system of record.
CARM stands for CBSA Assessment and Revenue Management. It is the system the Canada Border Services Agency uses to assess and collect duties and taxes on commercial goods coming into Canada. It replaced the older, paper-and-statement way of doing things with an online portal where importers manage their own accounts.
If you import commercial goods, CARM is not optional. You need to be set up in it to account for your goods and pay what you owe. The good news is that most of it is self-service, and your customs broker can do the heavy lifting once you give them access.
The CARM Client Portal
The portal (the CBSA calls it the CCP) is where everything happens. As an importer you use it to:
- Register your business and link your Business Number import-export (RM) account
- Delegate access to your customs broker so they can transact on your behalf
- See your statements of account, what you owe, and your payment history
- Post and monitor your financial security for Release Prior to Payment
Release Prior to Payment, and why it matters
Release Prior to Payment (RPP) is the privilege most importers care about. Per the CBSA, it lets importers who have posted financial security:
- Obtain release of their goods before paying duties and taxes
- Defer accounting for the goods
- Defer payment of duties and taxes to a regular monthly cycle
In plain terms: RPP keeps your goods moving without holding up each shipment for a payment. It is how almost all regular importers operate. Lose it, and every shipment waits until duties and taxes are paid.
The change that caught importers off guard
Under CARM, financial security for RPP must be posted at your own program account level, in your business's legal name. Before, many importers leaned on their customs broker's security to clear goods. That route is gone. Each importer now needs their own security on file to keep the RPP privilege.
There are two ways to post it, a non-cash bond or a cash deposit, and the amount is based on your own import volume. We cover exactly how it is calculated, and which option usually makes sense, in the companion guide: CARM financial security: bond vs. cash deposit.
What you actually need to do
- Register in the CARM Client Portal and link your RM import account
- Delegate access to your customs broker so they can clear your shipments
- Post your financial security (non-cash bond or cash deposit) to keep RPP
- Monitor your security usage. CARM warns you at 75% and 100% of your coverage. Stay under 100% or risk losing RPP.
What happens if you do nothing
If you do not post security and are not enrolled in RPP, the CBSA requires you to pay duties and taxes at the time of import before your goods are released. In practice that means delays, more administration on every shipment, and cash out the door sooner. For a business importing regularly, that is a real operational drag, which is why posting security is worth sorting out properly.
How Setara helps
Setara is a freight forwarder that arranges customs clearance through a licensed customs broker partner. Our broker partner can be delegated access in your CARM portal, help you size and arrange your financial security, and handle your accounting, while the account and the security stay in your name, where the CBSA requires them. New to all this? Start with whether you need a customs broker.
Frequently asked
What is CARM?
The CBSA Assessment and Revenue Management system. It is how the Canada Border Services Agency assesses and collects duties and taxes on imports. You manage it through the online CARM Client Portal.
Do I have to register for CARM?
Yes. To import commercial goods you register in the portal, link your RM import account, and can delegate your broker. To clear goods before paying, you also post your own financial security.
What is Release Prior to Payment?
A privilege that lets importers who have posted security get their goods released before paying duties and taxes, and defer accounting and payment. Without it, you pay at the time of import before release.
Can my broker post the security for me?
No. Security must be posted at your own RM account level, in your legal name. Your broker can be delegated access to help, but the security must be yours.
Last reviewed: May 2026. General information for Canadian importers, not customs or legal advice. CARM requirements are set by the CBSA and reviewed regularly. Confirm current requirements in the CARM Client Portal or with your customs broker. Source: Canada Border Services Agency, CARM, and Memorandum D17-5-2 (Financial Security for Release Prior to Payment).
CARM handled, not homework.
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