CARM Client Portal: What Canadian Importers Need to Know

You have a container sitting at the port. CBSA won't release it because your business isn't registered in their new system. Your broker calls, but they can't fix it for you. Under the old system, they could.

This is the reality for importers who have not set up a CARM portal account. The system became the official record for commercial import accounting on October 21, 2024. The CARM client portal now serves more than 213,000 registered businesses.

• Source: CBSA CARM portal page.
• Source: CBSA January 26, 2026 news release.

What Changed and Why It Matters

CARM digitized how Canada collects duties and taxes on commercial imports. The old Customs Commercial System and CADEX are gone. Everything runs through the CARM Client Portal now.

• Source: CARM Client Portal login page.

Three changes hit importers hardest:

You must post your own financial security. Before CARM, your customs broker's bond covered your shipments under the Release Prior to Payment program. That coverage ended. Importers must now post their own bond or cash deposit.

You must register yourself. Your customs broker cannot create your CARM account. You register your business, then grant your broker permission to act on your behalf through a formal delegation of authority.

You are directly liable. Amendments to Section 17 of the Customs Act took effect January 1, 2026. The importer of record is now jointly liable for duties, taxes, and post-accounting adjustments. The entity named on the accounting documents owns the debt.

• Source: Customs Notice 25-32.

How to Register: Step by Step

Registration takes about 30 minutes if you have your documents ready. Here is what you need before you start.

• Your 9-digit Business Number (BN9) from the CRA.
• Your legal business name exactly as registered with the CRA.
• The name and email of the person who will be your Business Account Manager (BAM).

As of 2026, most new resident commercial importers can obtain their BN9 in CARM. Non-resident importers, resident trusts, and certain other entity types must get their BN9 from the CRA first. CRA guidance includes phone and web form options for non-residents.

• Source: CBSA import-export account in CARM.
• Source: CRA import-export program account guidance.

The registration process

1. Go to the CARM Client Portal.
2. Create sign-in credentials using either GCKey or a Sign-In Partner. A Sign-In Partner uses your bank's online credentials through Interac.
3. Set up multi-factor authentication. CARM sends a 6-digit code to your email.
4. Register your business. The system will ask for your BN9 and legal entity information.
5. The first person to complete registration automatically becomes the Business Account Manager.
6. Enrol in the RM import program to get your import program account number.
7. Enrol in the RPP sub-program.
8. Post your financial security.

!CARM registration flowchart with 8 setup steps.

Assign a backup BAM immediately. If your BAM leaves the company or loses access, account administration slows down fast. CBSA guidance recommends assigning a second BAM as backup.

• Source: CBSA get started with CARM.

Common registration problems

Registration errors are the biggest pain point importers report. The most frequent issues:

Browser auto-fill putting data in the wrong fields. Disable auto-fill before starting. Type everything manually.

Business name mismatch. Your legal name must match CRA records exactly. One extra space or a missing "Inc." will trigger an error.

Email verification delays. Ask your IT team to whitelist cbsa-asfc@auth.canada.ca before you start. Some company email systems delay the one-time passcode long enough that it expires.

Repeated sign-in failures causing account lockout. If you hit recurring MFA or sign-in errors, stop and contact the CARM helpdesk before the issue escalates.

• Source: CBSA CARM support page.

Financial Security: Bond vs Cash Deposit

Without financial security posted, CBSA will not release your goods under RPP. You pay duties and taxes upfront, at the border, before your shipment moves. For most businesses, that is not workable.

You have two options:

!Comparison of CARM bond versus cash deposit options.

Option 1: Surety bond

Post 50% of your highest monthly accounts receivable (duties and GST combined) from the past 12 months. Minimum is $5,000. Maximum cap is $10 million per RM account.

These thresholds are set in Memorandum D17-1-8.

• Source: Memorandum D17-1-8 financial security requirements.

If your highest monthly duty bill was $80,000, your bond is $40,000. If it was $200,000, your bond is $100,000.

You get the bond from an approved financial security provider. Your customs broker can help you connect with one. Paper bonds are no longer accepted. Everything is submitted electronically.

• Source: CBSA approved financial security providers.

Option 2: Cash deposit

Post 100% of your highest monthly accounts receivable. No minimum requirement. You deposit the amount through the CARM Client Portal via credit card or pre-authorized debit.

Cash deposits tie up working capital but avoid bond premiums. For low-volume importers with small monthly bills, this can be the simpler choice.

How CARM monitors your security

The system tracks your security utilization automatically and notifies importers as they approach or exceed posted limits. If your posted security is insufficient and not corrected, CBSA can suspend or revoke your RPP privileges.

For new importers with no history, CBSA guidance says to estimate your expected accounts receivable and post security accordingly. CARM then prompts you to increase security or make payments if the amount is insufficient.

Delegating Authority to Your Customs Broker

Your broker cannot submit Commercial Accounting Declarations (CADs), file corrections, or manage your entries until you formally delegate authority through the portal.

The process works like this:

1. You register your business in CARM (your broker cannot do this step).
2. Your broker requests a business relationship with your company through their own portal account.
3. You log in and approve the relationship.
4. You set the delegation scope: what your broker can and cannot do on your behalf.

Without this delegation, your broker is locked out. They can see nothing and do nothing on your account. Even if you have worked together for decades, CARM requires the formal electronic authorization.

If you use multiple brokers, you establish separate delegations for each one. You control the permissions independently.

The New Billing Cycle

CARM replaced transaction-based billing with account-based monthly billing.

Billing schedule shown above.

From January 31, 2026 onward, overdue balances are subject to late payment penalties and late payment interest.

• Source: Customs Notice 25-02.

Payment methods

• Online banking: Standard monthly payment option for RM accounts.
• Credit card (portal): Limit of $4,999.99 per billing cycle per program account.
• Debit card (portal): No payment limit set by CBSA.
• Pre-authorized debit: Register through the portal for monthly withdrawals on due dates.
• Cheque: Payable to Receiver General for Canada. Must arrive by 4:00 PM ET on the due date. Cheques may take 5-10 business days to appear in account history.

CBSA publishes current payment channels and limits on the CARM payment options page.

• Source: CBSA CARM payment options.

Late payments trigger interest and penalties. After 30 days, CBSA refers the debt to the Canada Revenue Agency for collection.

Critical Dates That Still Matter

Most transition measures have ended, but these dates define the current compliance schedule:

• October 21, 2024: CARM became the official system of record. CADs replaced B3 accounting forms, and B2 adjustments moved to CAD adjustment processing.
• May 20, 2025: RPP grace period ended. Importers without posted financial security were removed from RPP.
• December 31, 2025: Transition measures from Customs Notice 24-27 ended.
• January 1, 2026: Customs Act Section 17 amendments took effect. Full importer of record liability is now in force.
• January 31, 2026: Late payment penalties and interest resumed under Customs Notice 25-02.

CBSA still maintains limited operational processes in specific scenarios, including certain administrative broker BN15 use cases.

• Source: Customs Notice 25-32.

If you have not registered, the deadline has passed. Register now. Every day without an account is a day your cargo risks delays.

What This Means for Your Broker Relationship

CARM did not eliminate the need for customs brokers. It changed the relationship structure.

Your broker still handles release and declaration management, compliance support, CUSMA certification review, and day-to-day customs clearance. What changed: the financial responsibility sits with you now, and the electronic authorization must be explicit.

Think of it as moving from an implicit to an explicit arrangement. Your broker works for you, but you must grant the access in writing through the portal. You own the account. You own the liability.

For cross-border shipments, this adds one more step to your pre-shipment checklist. Confirm your CARM registration, financial security, and broker delegation are all active before goods reach the border.

Which Setup to Choose

Choose a surety bond if you import regularly and want to preserve working capital. The annual premium is usually lower than tying up cash.

Choose a cash deposit if your import volume is low, your monthly duties are small, or you need a short-term setup while arranging a bond.

Choose your payment method based on amount and timing. Use online banking or pre-authorized debit for monthly balances. Use debit card for portal payments above credit card limits.

Get Help

CARM Client Support Helpdesk

• Online: CARM contact form.
• Phone (urgent): 1-800-461-9999.
• Hours: Monday to Friday, 8:00 AM to 4:00 PM local time.

RTSI provides customs support coordination and freight forwarding for Canadian importers. If you need help with CARM registration, bond procurement, or broker delegation setup, contact us.