The landscape of international trade is constantly evolving, and many foreign companies are looking to establish or expand their operations in Canada. At the heart of this dynamic, the CBSA’s Revenue and Assessment Management (CARM) system and its Client Portal are redefining the relationship between importers and Canadian customs authorities. This change, which came into effect in the fall of 2024, imposes new responsibilities on foreign operators.
The CARM, or Canada Border Services Agency’s Revenue and Assessment Management, is an initiative of the Canada Border Services Agency (CBSA). Its goal is to modernize the system for managing import-related revenues, particularly by simplifying the processes of declaration, payment, and compliance for importers and exporters.
In this article, we will explore the intricacies of the CARM Client Portal, highlight its access requirements, and discuss the benefits it offers to importers.
Next, we will outline the steps for a smooth transition to this new environment.
Finally, we will see how a specialized service provider can assist your business in this process. Before taking the leap, you will have the key information needed to make informed decisions.
What is the CARM Client Portal?
The CARM Client Portal (Canada Border Services Agency’s Revenue and Assessment Management) is a comprehensive online platform launched by the Canada Border Services Agency (CBSA) in October 2024. This initiative is part of a major overhaul of the importation processes in Canada, aimed at increasing transparency, simplicity, and efficiency.
The CARM Client Portal provides importers with a centralized access point to manage their accounts, view their financial information, delegate authorizations to their business partners, and ensure compliance with regulatory requirements. In other words, this platform revolutionizes the way foreign businesses interact with Canadian customs.
What are the obligations for goods importers to Canada?

The new regulations introduced by the CARM system involve a number of responsibilities for importers. These obligations must be met in order to maintain the right to import, benefit from early releases, and preserve a harmonious relationship with the Canadian authorities.
Here are the main responsibilities:
- Register on the CARM Client Portal: Opening a business account is essential. It allows access to all portal features, including account management, tracking financial transactions, and handling administrative procedures.
- Submit a financial guarantee: Similar to practices in other jurisdictions, importers are now required to provide their own financial guarantee. This requirement replaces the historical reliance on customs broker guarantees and holds importers more accountable financially.
- Delegate authorizations to service providers: Foreign businesses using customs brokers, consultants, or business partners must grant them the necessary access through the Client Portal. This step is crucial to ensure operational continuity, as it allows authorized professionals to act on behalf of the importer.
What are the requirements to access the CARM Client Portal?

To fully benefit from the CARM Client Portal, certain requirements must be met:
- Registered importer status: You must have a valid business number (BN) with the Canada Revenue Agency (CRA). Without this BN, you cannot create your profile in the portal.
- Accurate and up-to-date information: Thorough management of your business information (address, contact details, RM account number, etc.) is essential. Any inaccuracies could hinder the proper functioning of the account.
- Compliance with deadlines: The CARM system imposes strict timelines for providing financial guarantees, settling duties and taxes, and updating authorizations. Adhering to these deadlines is crucial.
What are the benefits of the CARM Client Portal?
The adoption of the CARM Client Portal offers several key benefits:
- Increased transparency: By providing real-time access to account information, duties, and transactions, the portal offers better visibility into customs and financial status.
- Improved efficiency: Automated and simplified processes reduce administrative burdens, allowing the importer to focus on value-added activities, supply chain management, and business growth.
- Simplified compliance: The portal integrates tools and resources that facilitate alignment with Canadian regulations. This allows the importer to be better equipped to avoid errors and delays, as well as the penalties that result from them.
How to prepare for the transition to the CARM Client Portal?
For a successful integration, a few key steps:
- Register quickly: The sooner you complete the creation of your business account, the less likely you are to experience disruptions in your import flow.
- Anticipate financial guarantee requirements: Learn about the types of accepted guarantees (letters of credit, insurance policies, etc.) and prepare the necessary documents. Meeting these requirements ensures smooth release of goods.
- Communicate with your service providers: Coordinate with your customs brokers, consultants, and other partners to establish the necessary delegations of authority. This proactive communication prevents operational bottlenecks and ensures continuity in import management.
What can we do for you?

At ASD Group, our specialized experts can provide you with tailored support:
- Assessment and analysis: Our experts will review your company’s situation, product types, import frequency, and your multiple obligations. This assessment helps establish an accurate diagnosis and determine the specific needs of your organization.
- Documents and preparation: Based on these analyses, we will help you compile the necessary documentation, including for financial guarantees and the creation of your CARM account.
- Collaboration and partnership: By working closely with your teams, we will ensure that communication with customs brokers and other partners is optimal, thus minimizing the risks of delay or error.
- Tailored approach: Each company has specific needs, and a personalized approach maximizes the chances of success. We will develop a strategy suited to your profile, whether you are a new importer or an established player in the Canadian market.
- Assistance and advice: Beyond compliance, we will provide guidance for proactive management, regular updates on regulatory changes, and ongoing support.