OTTAWA, ON, Oct. 29, 2026 /CNW/ -- The Canada Border Services Agency (CBSA) today provided an update on the CBSA Assessment and Revenue Management (CARM) system, which marked two years this month as Canada's official system of record for commercial imports.

Since its launch on October 21, 2024, CARM has modernized the assessment, collection, and management of duties and taxes on commercial goods imported into Canada by replacing outdated paper-based workflows and aging legacy IT infrastructure. Designed with a clear understanding of the revenue and compliance gaps identified in previous Auditor General reports, the system ensures more accurate assessment and collection of customs duties.

The CARM Client Portal is online and reliable 99% of the time, providing businesses a stable system to declare, account for, and pay taxes on the goods they bring to Canada. Because commercial importers can now sign up for the Release Prior to Payment program directly in CARM, the CBSA processes nearly all imports (99.65%) electronically. This program allows importers to get their goods across the border first and take care of the accounting and payments later, increasing their efficiency and supporting a fluid supply chain.

CARM has enabled the CBSA to adapt rapidly to today's dynamic trade environment by administering counter-tariffs on U.S. goods quick and ensuring the timely application of relief and refunds under remission orders.

Since CARM, revenue collection for the Government of Canada has increased, which means more funding for public programs and investments across the country:

• Pre-Launch: $39.8 billion were collected in duties and taxes for fiscal year 2023-24.
• Year One Results: Revenue increased to $41.7 billion for fiscal year 2024-25.
• Current Outlook: Revenue is projected to exceed last year's.
• User Adoption: More than 263,000 businesses currently use CARM, with registration continuing to climb.

Deployed through a phased rollout, the core development of CARM was completed under budget at $498.6 million (compared to an approved budget of $526.8 million). Factoring in necessary ongoing IT maintenance from 2010–11 through 2025–26, the total investment stands at $804 million.

To ensure continuous support to the trade community, the CBSA is regularly updating its dedicated resources for CARM users. Tools and educational opportunities are available to businesses, including: user guides, webinars, dedicated web content, factsheets on key topics, departmental memoranda, and customs notices. A self-help interactive tool, live system demonstrations, digital and physical handouts are also available and on-site support is offered at CBSA Commercial Offices.

Quick facts

• The CARM client portal offers the following benefits:
  • modern interface for importing into Canada
  • self-service access to importer's information
  • access to historical verification letters, rulings, and appeals in a centralized tool
  • consistency of compliance with trade rules
  • capacity to enroll in various CBSA commercial programs directly in the portal
  • ability to view ongoing CBSA trade verifications, audits, and requests for information directly in the client dashboard
• Read the Government of Canada's response to the latest Auditor General reports: Ministers respond to performance audit reports of the Auditor General of Canada - Canada.ca

Associated links

News releases:

• May 14, 2025: Reminder: Extension to submit financial security during CARM transition period ends on May 20
• Mar 26, 2025: Commercial importers provided 30-day extension to submit financial security before the end of CARM transition period
• Feb 28, 2025: CBSA reminds importers to submit financial security before CARM transition measure ends in April
• Dec 11, 2024: CBSA's new accounting system has collected over $4.7 billion in duties and taxes since its external launch
• Oct 21, 2024 (external launch): Importers now benefiting from new accounting system for the collection of duties and taxes for commercial goods
• May 22, 2024: CBSA announces its new external launch date for CARM
• Apr 19, 2024: CBSA phasing in CARM: launching internally for CBSA use as planned in May and later in the fall for trade chain partners
• Mar 13, 2024: Publication of enabling regulations needed for CARM to become the system of record for the collection of duties and taxes for commercial goods imported into Canada
• Aug 15, 2023: CBSA kicks off final phase before CARM becomes the new system of record for the collection of duties and taxes for commercial goods imported into Canada

Web content:

• CARM: CBSA Assessment and Revenue Management project
• CBSA CARM: Features and benefits
• Development and maintenance expenditures for the CBSA Assessment and Revenue Management (CARM) system: April 1, 2010, to March 31, 2025

Customs Notices:

• Customs Notice 25-02: CARM Transition Measure – Late Payment Penalties and Interest
• Customs Notice 24-27: CARM October Implementation – Transition Measures

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SOURCE Canada Border Services Agency