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CARM R2 Portal Guide: Self-Assessing Canadian Import Duties

By TariffCalc Editorial Team

The CBSA Assessment and Revenue Management (CARM) initiative modernized how Canadian import duties are assessed and collected. Release 2 (R2) launched the full self-assessment portal.

What Is CARM?

CARM is CBSA's multi-year IT modernization project that replaced legacy customs accounting systems. It provides a single portal for importers to manage their customs duties, payments, and compliance.

Key Features of CARM R2

  • Self-assessment: Importers can now self-assess duties and taxes
  • Trade account: A single account for all your customs transactions
  • Payment management: Pay duties directly through the portal
  • Delegation: Authorize customs brokers to act on your behalf
  • Statement of Account: View your monthly customs account statements

Who Needs a CARM Account?

All commercial importers to Canada need a CARM account. This includes:

  • Businesses importing goods for resale
  • Companies importing raw materials or components
  • E-commerce sellers importing inventory
  • Any entity with a business number (BN15) that imports

How to Register

  1. Sign in with GCKey or Sign-In Partner credentials
  2. Link your Business Number (BN15)
  3. Set up security features
  4. Delegate authority to your customs broker if desired
  5. Post financial security if required

CARM Payment Cycle

  • Billing period: 18th to 17th of each month (not calendar month)
  • Statement issued: Around the 25th
  • Payment due: Last business day of the month following the billing period
  • Penalty for late payment: AMPS C336 penalty of $200 per unpaid CAD assessment

TariffCalc + CARM

Use our duty calculator to estimate your duties before self-assessing in CARM. Our calculations use the same tariff data and trade agreement rates that CARM references. Pair this with knowledge of how Incoterms affect your VFD, the correct value for duty method, and provincial tax rates for a complete picture of your landed cost.

Frequently Asked Questions

Do I need a CARM account to import into Canada?▼

Yes. All commercial importers need a CARM account linked to their Business Number (BN15). You can delegate access to your customs broker, but the account must exist under your business.

What is the CARM billing cycle?▼

CARM uses a billing period from the 18th to the 17th of each month (not a calendar month). Statements are issued around the 25th, and payment is due by the last business day of the following month.

What happens if I miss a CARM payment deadline?▼

Late payments incur an AMPS C336 penalty of $200 per unpaid CAD assessment, plus interest. Repeated non-compliance can result in increased scrutiny, loss of privileges, and potential suspension of import privileges.

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