CARM Registration: Set Up Your Portal Account

Who this is for: any business importing commercial goods into Canada, resident or non-resident.

Quick answer: CARM has been CBSA's system of record since October 21, 2024, and the transition measures ended December 31, 2025, so you must be registered to import. The steps: (1) create your CARM Client Portal account; (2) link your business. Most Canadian businesses can get a business number (BN9) right in the portal; non-resident importers must get their BN9 from CRA first; (3) enrol in the Importer program in the portal to get your import-export (RM) account, your BN15; (4) set up a business relationship with your broker and give them a delegation of authority, so they can file your accounting (Customs Notice 25-16); (5) enrol in Release Prior to Payment and post your own financial security if you want goods released before you pay. Without it, you file a C-type CAD and pay before CBSA releases your goods. We work through CARM registration with you in your own portal account, as a paid service, or you can register yourself and delegate to us.

Why CARM Is Important for Canadian Businesses

The CARM system is designed to “modernize” how corporations, including businesses and organizations engaged with cross-border trade, manage their trade-related activities through a centralized online platform.

Think of CARM as an online banking system, but rather than managing money and transactions, businesses manage their duties and taxes.

As per the Government of Canada, CARM registration is essential, it is now the official accounting system of the CBSA. CARM went live on October 21, 2024, and since then organizations involved in importing, alongside other trade partners, are required to use CARM to account for and pay their duties and taxes on goods.

Some key benefits of CARM:

• Simplify operations: After a successful CARM registration, businesses will gain access to self-service tools that support payments, and manage customs duties—all in one place. Businesses will also gain the ability to submit Commercial Accounting Declarations (CADs), apply for specific program accounts and request rulings.
• Account visibility: With CARM, importers can have greater visibility of accounting records, thus providing businesses with real-time insights into their transactions and outstanding fees in a bid to prevent errors or delays that could halt smooth operations.
  For companies that fail to register for CARM, the consequences could be severe, including delays in importing and exporting, increased compliance risks, and costly interruptions in trade.

In the long term, CARM registration will offer an efficient system to seamlessly meet reporting and manage payment obligations.

Steps to Register for CARM

Ready to start your registration for CARM? Below is a step-by-step guide to guide businesses through the process.

1. Create a business number

To register a business in CARM, you need a valid Business Number (BN), a 9-digit identifier issued by the Canada Revenue Agency (CRA). A BN is vital for all tax-related transactions and is the climbing step to accessing the CARM portal. If you don’t have one yet, most Canadian resident businesses can get a BN right in the CARM Client Portal; non-resident importers must get theirs from the CRA first.

2. Set up an account in the CARM Client Portal (CCP)

The next step is to set up an account in the CCP, which serves as the business hub for managing tax duties, customs activities, and other trade-related functions.

Proceed to follow onscreen instructions to create a business profile and verify identity. To log in to the CARM client portal, you can choose to access it through either Sign-In Partners or GCKey.

3. Log in and profile creation

When you first log in to the CARM Client Portal, the system will prompt you to create a personal profile. Once you’ve completed this step, you will be taken to the First Time Setup page, which provides you with two options.

• Request access to my employer: This is used for employees requesting access to a business account that has already been registered.
• Register my business: This option is for an authorized user with access to privileged information in order to successfully complete business registration on the portal.
  You want to select the second option. While you register the business, enrol in the Importer program to open your import-export (RM) account, your BN15. You need it to account for commercial goods.

4. Assign business roles and contacts

Within the CCP, companies are asked to assign employees to key roles, as they would be useful in managing the firm’s CARM account. Here are the key roles:

• Business Account Manager (BAM): The assigned team member will be able to access all of the administrative control of the CARM account.
• Program Account Manager (PAM): The assigned team member will only be able to access a specific business RM program account, but will have full access and control over that program account.
  It is important to select the right contact for these roles, as their responsibility determines the smooth management of trade relations and CARM-related tasks. The first person to register the business automatically becomes its Business Account Manager. We highly recommend that you assign at least two Business Account Managers.

5. Assign your Customs Broker

If a customs broker files for you, set up a business relationship with them in the portal and give them a delegation of authority. You can file your own accounting in the portal, but a broker can't submit your accounting until you complete the delegation (Customs Notice 25-16, paras 4–7). Final accounting and payment are still your responsibility, and a CAD filed late is overdue and can bring penalties and interest (para 11). To accept your broker's request, click "Manage pending third party requests" on your portal home page, or go to Setup my portal > Manage business relationships. Only a Business Account Manager or Program Account Manager can delegate.

6. Post RPP financial security

If you want goods released before you pay, you need to post financial security: a surety bond or a cash deposit. The security guarantees that you will pay your duties, taxes and other amounts owing. Without it, you file a C-type CAD and pay before CBSA releases your goods.

This is known as RPP security (Release Prior to Payment). Since May 20, 2025, importers must post their own RPP security in CARM; a broker's security no longer covers them (Customs Notice 24-27, paras 4–6). CBSA sizes it on your highest monthly duties and taxes over the past 12 months, per RM account: a bond covers 50% (minimum $5,000) and a cash deposit covers 100%, up to a maximum of $10 million per RM account (Memorandum D17-5-2, ss.7–7.4).

For help posting RPP security, whether a bond or a cash deposit, a customs broker can guide you through the process.

7. Enroll in CARM services

Once the business account is fully set up and verified, the CARM portal can now be used to manage duties, taxes and have a more transparent view of your import transactions. As mentioned earlier, the platform will enable corporations to pay duties and taxes directly, manage and review financial transactions, retrieve their statement of account and enjoy other functional self-service tools.

Common Challenges and Solutions

During CARM registration, many businesses face challenges such as missing documentation, an incomplete Business Number, or outdated business details with the CRA. Login errors, technical issues, and complex navigation to the CCP can also stall progress, thus leading to delays, which are always costly consequences in import and export trades.

To avoid these hurdles, here are some recommended solutions to implement:

• Verify documentation: Businesses should ensure all documents are up-to-date with the CRA and readily available at all times. We have also found from our experience that some companies have not updated their address with the CBSA/CRA when they moved location therefore causing major confusion when trying to open a portal and it tells you that the name and or address on file does not match. In order to open a CARM portal you need to have the exact name and address that the CBSA/CRA has on file for your business.
• Technical know-how: Businesses should review available guides or tutorials provided by the CBSA to familiarize themselves with CCP self-service tools. If technical issues still arise, corporations should ensure to contact the CBSA support services for tailored solutions.

How J.W. Smith Customs Broker Can Help

The process of CARM registration can be daunting, especially for new businesses keen to comply with Canada’s evolving trade regulations. With five decades of expertise in customs clearance, compliance, and personalized advisory services, J.W. Smith Customs Broker Ltd. is here to make it easier.

We provide the best solutions that meet specific business needs. Whether a trade organization is at the early stages of CARM registration or managing post-account requirements, our experienced team is ready to assist, including helping businesses obtain RPP bonds for smooth customs operations.

To provide companies with value-added services, we offer cross-border businesses tariff-code management, customs clearance at ports across Canada, correct tariff classification so you don't overpay duty, and vehicle import help. For goods heading to the U.S., we prepare U.S. export documents and coordinate with a U.S. agent.

Our services are indeed tailored to help businesses remain compliant with customs regulations, avoid delays, and ensure smooth trade operations.

Get Ahead With CARM—the All-in-One Customs Solution

CARM registration is no longer optional; it is an essential requirement for businesses involved in imports. By simplifying customs processes, duty and tax payments, account transactions management and providing other self-service tools, CARM is transforming how trade is managed in Canada.

For more expert guidance or support, you can call J.W. Smith Customs Broker Ltd. at 1-888-528-3059 or contact us online to keep your trade operations running effectively.