If your business imports commercially into Canada, CARM is not optional. The CBSA Assessment and Revenue Management system changed who is responsible for the accounting and financial security behind every import — and the answer is now: you.
What changed
CARM became the CBSA’s system of record for commercial importation in October 2024. Importers must register their business on the CARM Client Portal, delegate access to any service providers, and manage their own duties and taxes accounting through the portal. Critically, effective January 1, 2026, a customs broker’s business number can no longer be used to account for goods on an importer’s behalf — every commercial importer needs its own registration and import program account.
Financial security
Under CARM, importers participating in release prior to payment post their own financial security (a bond or cash deposit) rather than riding on a broker’s security. Getting this in place before shipments move is what prevents border delays.
Deadlines with teeth
The CBSA’s transition-period waiver of late-payment penalties and interest ended January 31, 2026 — late accounting and payment through the portal now carries real cost.
The 20-minute checklist
- Confirm your business is registered on the CARM Client Portal and the right people hold delegated access
- Confirm your financial security is posted and sized to your import volume
- Reconcile your Statement of Account monthly — surtaxes from the September 8 counter-tariffs will flow through it
- If a broker files for you, confirm the delegation chain is set up under your business number
Sources: CBSA — CARM program pages and customs notices; CBSA transition-period announcements.
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