Since 2024, every commercial importer in Canada has had to interact with CBSA through one system: the CARM Client Portal. Without an active CARM account linked to your Business Number, with financial security posted and a broker delegated, your customs entries cannot be filed and your shipments will not clear. This is the setup walkthrough we run with every non-resident Amazon FBA Canada client and most Canadian-resident sellers who want to be their own importer of record.
This guide covers the seven setup steps in order, the three financial security options and when to use each, the most common reasons CBSA stalls a CARM registration, and the post-setup workflow once your first shipment is on the way.
The short answer
CARM (CBSA Assessment and Revenue Management) is the mandatory portal where commercial importers register their business with CBSA, post financial security, delegate access to their customs broker, receive monthly statements of account, and pay duty and import GST. Every commercial importer needs an active CARM account before a single shipment can clear. For non-residents, the setup also requires an approved BSF900 record-custody arrangement on file. Most sellers complete the setup in two to six weeks, depending on how cleanly the business name and address match what CRA has on file.
What is CARM?
CARM stands for CBSA Assessment and Revenue Management. It is the modernized system CBSA uses to manage importer accounts, financial security, billing, and payment for commercial imports into Canada. CARM consolidated several legacy CBSA systems and is the only way commercial importers interact with the agency for assessment and revenue purposes since the system became mandatory in 2024.
The CARM Client Portal is where you, or your authorized broker or accountant, manage:
- Your importer profile and contact details
- Your financial security posted with CBSA
- Delegation of access to brokers, accountants, or other parties
- Monthly Statement of Account (SOA) showing duty and import GST billed
- Payments to CBSA
- Rulings, classifications, and verification correspondence
- Form BSF900 (record-custody designation, for non-residents)
Who needs a CARM account?
| You are… | Do you need CARM? |
|---|---|
| A Canadian-resident business importing commercial goods (even occasionally) | Yes |
| A non-resident business importing commercial goods into Canada (Amazon FBA, Walmart WFS, 3PL, distributor) | Yes |
| A Canadian-resident seller shipping DDP through a forwarder (forwarder is IOR) | Not strictly required, but recommended so you can switch off DDP later (see our DDP guide for why) |
| A non-resident seller using DDP exclusively (forwarder is IOR) | Not required today, but required the moment you want to recover the import GST as an ITC or switch off DDP |
| A customs broker, accountant, or service provider acting on behalf of importers | Yes, you need your own CARM account plus delegated access from each client |
| An individual making personal-use imports | No (informal entry process applies) |
The 7-step CARM setup walkthrough
The setup sequence assumes you do not yet have a Business Number or any CRA program accounts. If you already have a BN with an RM program account, you can skip to Step 3.
Step 1: Get a Business Number (BN) from CRA
Apply through CRA using Form RC1 (Request for a Business Number and Certain Program Accounts). Non-residents typically apply by mail or fax through the CRA International Tax Services Office. Plan for two to four weeks.
On the form, request the program accounts you will need:
- RM: import-export program (this is the one CARM uses)
- RT: GST/HST program (so you can recover import GST as ITCs)
- RP: payroll, if you will have Canadian employees
For non-resident Amazon sellers we usually open RM and RT at the same time on the same RC1. The two accounts are independent but related, and they need consistent business-name and address information across both.
Step 2: Create a personal CARM portal user account
CARM uses two-tier access: you sign in as a person, then you act on behalf of one or more businesses. The personal account uses Sign-In Partner (your online banking) or GCKey (CRA-style government login). Non-residents typically use GCKey because most do not have a Canadian banking sign-in.
Create the personal account at the CARM portal sign-in page, set up two-factor authentication, and verify your email. This step takes about ten minutes.
Step 3: Link your personal user to your business
Once signed in, you request access to your business by entering the BN and a piece of verification information. CARM checks your input against CRA data. Typical verification options include:
- A recent CRA notice of assessment number (for businesses with prior filings)
- A specific dollar amount from a recent CRA filing
- An access code sent by mail to the business address on file (slowest option)
If you just opened the BN you may not have any of the above yet, in which case the mail-out access code is the only path. That adds another one to three weeks. Plan ahead.
Step 4: Become the Business Account Manager (BAM)
The first person to link to a business in CARM becomes the Business Account Manager. The BAM has full control: they can delegate access to others (brokers, accountants), update business details, post financial security, and see all account activity.
For non-resident sellers, the BAM is usually you (the principal of the business) or your Canadian-resident representative (your CPA). Both work; the choice depends on whether you want to interact with CARM yourself or have your accountant do it on your behalf. We act as the BAM for many of our non-resident clients as part of our CBSA Record Custody service.
Step 5: Post financial security
CBSA requires every commercial importer to post financial security before goods can be released. The security covers up to 100% of your average monthly duty and GST liability (with some banding rules). You have three options, covered in detail in the next section.
Step 6: Delegate access to your customs broker
Most importers use a licensed customs broker to file their entries. The broker needs delegated access to your CARM account to do this. As BAM you grant delegated access through the portal, specifying the broker’s CARM user account and the level of access (typically “file entries and view financial statements” but not “post security” or “update business details”).
Delegation is instant on your side once you submit it. The broker accepts the delegation on their side, and from then on they can file entries against your account.
Step 7: Non-residents only: file Form BSF900
If your business is based outside Canada, the US, or Mexico, CBSA requires you to file Form BSF900 through CARM to designate where your import records are kept and who the Canadian record custodian is. Without an approved BSF900, your CARM account stays inactive and entries cannot be filed against it.
Full BSF900 walkthrough including the supporting documents CBSA requires is in our companion guide: How to File the BSF900 for Non-Resident Importers.
Financial security: the three options
The financial security requirement is the part of CARM that surprises new importers. CBSA needs assurance that you will pay the duty and import GST when it is billed. You pick one of three mechanisms.
| Option | How it works | Typical annual cost | Best for |
|---|---|---|---|
| Release Prior to Payment (RPP) surety bond | A bond posted by a Canadian surety company on your behalf. Allows monthly settlement of CBSA charges instead of paying upfront on each shipment. | $500 to $2,500 depending on volume and credit profile | Most commercial importers above a few shipments per year |
| Cash security deposit | You deposit cash with CBSA equal to your security requirement. | Zero cost, but opportunity cost on the locked-up cash (typically $5,000 to $50,000+) | Importers with low volumes who do not want to deal with a surety |
| Pay-on-release (no security) | No security posted. You pay duty and import GST in full at the time of each release. Operationally slower and unsuitable for ongoing FBA operations. | Zero, but heavy operational drag | One-off imports only |
For active Amazon FBA Canada sellers, the RPP surety bond is almost always the right call. It defers settlement to a single monthly Statement of Account, frees up working capital, and the annual cost is a small fraction of the duty and import GST flowing through. We help non-resident clients place the bond as part of the CARM setup.
The five mistakes that stall a CARM registration
All five are preventable. Most cost a week or two of delay; some cost a month or more. Get them right up front and your first shipment moves on schedule.
- Business name or address mismatch between CRA and CARM. The single most common stall. CARM verifies your business identity against CRA records, so the legal entity name on your CARM filing must match the name on your CRA BN registration exactly. Typos, abbreviations, and order-of-words differences all cause rejection.
- Trying to verify a brand-new BN without filings. If you just opened the BN, you have no prior assessment notices or filings to verify against, which means the only path is the mailed access code. Plan an extra one to three weeks for that.
- Forgetting to open the RT (GST/HST) account. Importers often open only the RM (import-export) account. Without RT you cannot recover import GST as ITCs, even though you are paying it on every shipment. Open both at the same time on the same RC1.
- Non-residents skipping BSF900. Filing for a CARM account but not BSF900 leaves the account inactive. Shipments do not clear under an inactive account. The BSF900 must be filed and approved before the first entry.
- Posting security too low. If your average monthly duty and import GST exceeds your posted security, CBSA suspends release privileges and you switch to pay-on-release. For sellers scaling fast, the security needs to be revisited every quarter.
What happens after CARM is set up
Once your account is active and your broker is delegated, the ongoing workflow is straightforward:
- Shipments arrive. Your broker files entries against your CARM account using your BN.
- CBSA assesses duty and import GST. The amounts are billed to your CARM account, not to the broker.
- Monthly Statement of Account. Around the 25th of each month, CARM issues an SOA summarizing all duty and GST billed for that period.
- Payment. You pay the SOA through the portal (or via online banking using the CARM payment payee) by the due date, typically the last business day of the following month.
- GST recovery. The import GST line on the SOA flows into your next GST/HST return as an input tax credit on line 108. See our Input Tax Credits guide for the full ITC mechanics.
- Record retention. CBSA requires six years of records following importation. Non-residents satisfy this through their BSF900-designated Canadian record custodian.
Frequently asked questions
What is the CARM Client Portal?
The CARM Client Portal is the CBSA system where commercial importers register their business, post financial security, delegate access to customs brokers, receive monthly statements of account, pay duty and import GST, and manage their importer profile. CARM has been mandatory for commercial importers since 2024.
Do I need a CARM account to import into Canada?
Yes, if you are importing commercial goods. Every commercial importer needs an active CARM account linked to a Business Number with an RM (import-export) program account, financial security posted, and a customs broker (or yourself) delegated to file entries. Personal-use imports use a separate informal entry process.
How long does CARM setup take?
Two to six weeks end-to-end for a clean new setup: two to four weeks for the BN application with CRA, plus a few days for the CARM portal registration, plus another few days for financial security and broker delegation. If verification is delayed (mailed access code), add one to three weeks. Non-residents also need BSF900 approval before the account becomes active.
What financial security do I need for CARM?
You need to post security covering up to 100% of your average monthly duty and import GST liability. The three options are a Release Prior to Payment (RPP) surety bond (most common, typical cost $500 to $2,500 per year), a cash deposit with CBSA, or pay-on-release with no security (operationally impractical for ongoing FBA imports).
Can my customs broker handle CARM for me?
Your broker can be delegated access to file entries and view your CARM activity, but the account itself must be in your business name with you (or your Canadian-resident representative) as the Business Account Manager. The broker cannot own the account on your behalf.
What is the Business Account Manager (BAM)?
The BAM is the person with full control over a business in CARM: delegating access, posting financial security, updating business details, and seeing all account activity. The first person to link a personal CARM user to a business becomes BAM by default. For non-resident sellers, the BAM is usually the principal of the business or their Canadian-resident representative.
What is the Statement of Account (SOA) in CARM?
The SOA is the monthly summary CARM issues around the 25th of each month showing all duty and import GST billed for that period. You pay the SOA through the portal by the due date, typically the last business day of the following month. The import GST line on the SOA flows into your GST/HST return as an input tax credit.
What if I am a non-resident importer? Is CARM different?
The CARM portal mechanics are the same, but non-residents based outside Canada, the US, or Mexico also need to file Form BSF900 designating a Canadian record custodian under Memorandum D17-1-21. Without an approved BSF900, your CARM account stays inactive and shipments will not clear.
What happens if I miss a CARM Statement of Account payment?
CBSA charges interest at the prescribed rate on overdue amounts and can suspend your account, which blocks future releases. Repeated missed payments can lead to revocation of release privileges, requiring you to switch to pay-on-release for every future shipment.
What to do next
If you are setting up to import into Canada (resident or non-resident) and you do not yet have an active CARM account, the setup is straightforward but front-loaded. We do the full CARM setup end-to-end for our non-resident clients through our Non-Resident GST/HST and CBSA Record Custody services: the BN application, the CARM portal registration, the BSF900 filing, the financial security placement, the broker delegation, and the monthly SOA reconciliation that flows into your GST/HST return.
Get in touch with a short note about your business (resident or non-resident, where you import from, monthly volume, whether you have a BN yet), and we will respond within one business day with a fixed-fee quote covering the CARM setup and ongoing compliance. Pricing on our pricing page, including the bundled rate for combined GST/HST and CBSA Record Custody clients.
Related reading from our blog:
- How to File the BSF900: A Step-by-Step Guide for Non-Resident Importers
- Customs Clearance for Amazon Canada Sellers: How It Works and How to Recover the GST
- DDP Shipping for Amazon FBA Canada: Why Cheap Quotes Are Usually Built on Under-Declaration
- Input Tax Credits for Amazon Canada Sellers: How to Recover the GST You Are Already Paying
- Amazon FBA Canada GST/HST for Non-Resident Sellers: When to Register and Why