Every commercial importer in Canada deals with CBSA through one system: the CARM Client Portal. Until your business is registered in the CARM portal, linked to its Business Number, with financial security posted and a customs broker delegated, entries can’t be filed against your account and your shipments won’t clear. This guide covers what the CARM portal does, who needs an account, what first-time registration involves, the financial security rules in force since May 2025, and the mistakes that stall setups for weeks.
What the CARM Client Portal is
CARM (CBSA Assessment and Revenue Management) is the mandatory system where commercial importers register with CBSA, post financial security, delegate access to their customs broker, receive a monthly Statement of Account, and pay duty and import GST. It became CBSA’s official system of record on October 21, 2024. Every commercial importer needs an active account before a single shipment can clear, and most non-residents also need an approved Form BSF900 records arrangement on file.
Through the portal, you or your authorized representative manage your importer profile, your financial security, delegation of access to brokers and accountants, the monthly Statement of Account showing duty and import GST billed, payments to CBSA, and, for non-residents, the BSF900 records designation.
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 seller shipping DDP through a forwarder (the forwarder is importer of record) | Not required today, but required the moment you want to recover import GST or act as your own importer of record. Our DDP guide covers why relying on DDP long term is risky. |
| An individual making personal-use imports | No, the informal entry process applies |
What first-time CARM registration involves
A CARM setup is not one registration. It’s a chain of them, and each link depends on the one before it:
- A Business Number with the right program accounts. CARM hangs off a CRA Business Number with an RM (import-export) account, and you also want an RT (GST/HST) account so the import GST you pay is recoverable. Non-resident applications go through a separate CRA process, and CRA routinely comes back with questions about the business and its Canadian activity before issuing the number.
- Portal registration and business linking. CARM verifies your identity against what CRA has on file. A brand-new Business Number with no filing history often has only one verification path, an access code sent by mail to the address on file, which adds one to three weeks.
- A Business Account Manager. The first person linked to the business gets full control of the account: delegation, security, business details, all activity. For non-resident sellers this is usually the principal or their Canadian-resident representative.
- Financial security. Covered in the next section. Nothing releases under Release Prior to Payment without it.
- Broker delegation. Your customs broker needs delegated access to your account before they can file entries against it.
- The books and records question, for non-residents. Enrolment asks whether your books and records are kept in Canada, and a business with no Canadian place of business can’t honestly answer yes. The fix is an approved Form BSF900: CBSA’s discretionary approval to keep records at your own place of business in the US or Mexico, or the designation of a Canadian records custodian, which is the only route for businesses based anywhere else. Without that approval the account stays inactive and shipments don’t clear. Our BSF900 guide and our guide to the books and records question cover this in detail.
The most common stall is a business name or address mismatch between CRA and CARM: the legal entity name must match CRA’s record exactly, and typos, abbreviations, or word-order differences cause rejection. The other frequent stalls: verifying a brand-new Business Number (mail-out code only), opening the RM account without the RT account so import GST becomes unrecoverable, non-residents skipping the BSF900, and posting security too low for a growing shipment volume. Each of these costs somewhere between a week and a month.
None of this is hard the second time. It’s all hard the first time, and the first time is usually happening against a launch date.
That chain is the reason we do CARM setup end to end for clients rather than hand over a checklist. Getting the CRA answers right at the Business Number stage is what makes every later verification pass on the first try. Through our Non-Resident GST/HST service and CBSA Record Custody service we handle the applications, the portal registration, the security placement, and the broker delegation, and we prepare the BSF900 and the custody engagement for you to submit through your own portal account, so the first shipment clears on schedule.
Financial security: the rules since May 2025
The transition period for Release Prior to Payment (RPP) ended on May 20, 2025. Before that date, importers could ride on their customs broker’s financial security. Since then, every importer who wants goods released before paying duty and tax must post their own security in the portal.
| Option | How much | Best for |
|---|---|---|
| Surety bond (written security agreement) | A written security agreement for at least 50% of the system-calculated amount, based on your highest monthly accounts receivable with CBSA over the past 12 months (GST, duties and surtax included), with a $5,000 minimum and a $10 million maximum per importer program account (BN15) | Most ongoing commercial importers. The annual premium is a small fraction of the amounts flowing through. |
| Cash deposit with CBSA | 100% of that same highest monthly balance (GST, duties and surtax included) | Low-volume importers who prefer locked-up cash over a surety relationship |
| No security posted | Zero, but no RPP: duty and import GST must be paid before goods are released on every shipment | One-off imports only. Unworkable for ongoing FBA operations. |
For active marketplace sellers, the bond is almost always the right call. One caution for sellers scaling fast: the requirement tracks your highest monthly liability, so security that was adequate last year can fall short this year, and CBSA can pull release privileges when it does. We review security levels with clients as volumes grow.
What happens after setup
Once the account is active and your broker is delegated, the rhythm is monthly. CBSA’s billing cycle runs from the 18th of one month to the 17th of the next. The Statement of Account lands on the 25th of the month the cycle ends in, and payment is due 10 weekdays (Monday to Friday, including holidays) after that same 17th. The import GST on that statement is money you can get back: it flows into your GST/HST return as an input tax credit, which our Input Tax Credits guide explains. Miss the payment date and interest accrues, and repeated misses put your release privileges at risk.
CBSA also requires import records to be kept for six years following the importation. Non-residents without a Canadian place of business meet this through their BSF900 arrangement, most often a Canadian records custodian, which is exactly what our CBSA Record Custody service provides.
Frequently asked questions
What is the CBSA 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 their monthly Statement of Account, and pay duty and import GST. It became CBSA’s official system of record for duties and taxes on October 21, 2024.
Do I need a CARM account to import into Canada?
Yes, if you’re importing commercial goods, whether you are a Canadian resident or not. The account must be linked to a Business Number with an RM import-export program account, have financial security posted, and have a broker delegated to file entries. Personal-use imports go through a separate informal process.
How much financial security does CARM require?
Since May 20, 2025, importers post their own security: a surety bond for at least 50% of the system-calculated amount (based on the highest monthly accounts receivable with CBSA, including GST, duties and surtax, over the previous 12 months), with a $5,000 minimum and a $10 million maximum per importer program account (BN15), or a cash deposit of 100% of that amount. Without security there is no Release Prior to Payment, and every shipment must be paid before release.
How long does CARM registration take?
Two to six weeks end to end for a clean new setup: the Business Number application with CRA takes most of that, then portal registration, security placement, and broker delegation. If identity verification has to go by mailed access code, add one to three weeks. Non-residents also need their BSF900 approved before the account becomes active.
Is CARM different for non-resident importers?
The portal mechanics are the same, but a non-resident with no place of business in Canada where records are kept also needs an approved Form BSF900: either CBSA’s discretionary approval to keep records at its own US or Mexico location, or a designated Canadian records custodian, the only route for businesses based anywhere else. Without that approval, the CARM account stays inactive and shipments won’t clear.
Related guides
- Non-Resident Importer to Canada: The Complete Setup Guide
- The BSF900 Form for Non-Resident Importers
- Books and Records Kept in Canada? How to Answer CBSA’s CARM Question
- Canadian Records Custodian for Importers: Who Needs One and How It Works
- CBSA Record Custody Service
Not sure where you stand?
If you’re setting up to import into Canada and don’t yet have an active CARM account, the setup is front-loaded and the delays compound. We handle the whole chain for resident and non-resident importers: the Business Number, the portal registration, the financial security, the broker delegation, and the BSF900 preparation. Get in touch with a short note about your business (where you import from, monthly volume, whether you have a Business Number yet) and we’ll reply within one business day with a fixed-fee quote.
Need a Canadian records custodian? Set it up online today.
Appoint Jones & Cosman as your CBSA books and records custodian in about ten minutes. US$999 a year. Rob emails your completed Form BSF900 and engagement letter within one business day, ready to sign and upload in your CARM Client Portal.
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