Question 1

What is CARM?

Accepted Answer

CARM is a change to how the CBSA manages commercial goods being imported into Canada, including the collection of duties and taxes. Canada is moving from a manual system to a more automated one through the CARM Client Portal (CCP). With the portal, importers have access to CBSA 24/7. This access will provide visibility and control over the data associated with the import, as well as the processes occurring after the entry. In short, CARM is a system that streamlines the import process by allowing importers to upload and track information about an import rather than everything being done manually at the border.

Question 2

Who is an importer?

Accepted Answer

An importer is one who brings in goods from foreign countries and is responsible for the payment of duties and taxes. Canadian resident and non-resident businesses who import commercial goods into Canada as the importer of record are ultimately responsible for the payment.

Question 3

Why CARM?

Accepted Answer

To remain relevant and competitive in global trade, the CBSA is modernizing the way it assesses imported goods and manages revenue. The CBSA is among the top collectors of revenue for the Canadian government. Duties and taxes generate billions of dollars annually, which is critical to Canada’s government and economy. CARM’s intended goal to simplify Canada’s import process, which has been in the works since 2016, gives importers more incentive to bring in goods, which likewise benefits the CBSA.

Question 4

What’s already in place for Canada CARM?

Accepted Answer

Phase one (May 2021) introduced the CARM Client Portal (CCP). Phase one is still current, as phase two has not yet been rolled out. Though optional, the CCP allows importers and customs brokers to do the following online: Calculate duties and taxes, Classify goods, Generate e-manifests where applicable, Pay the landed cost (duties, taxes, and fees).

Question 5

What’s coming?

Accepted Answer

The release in January 2023 (if not postponed again) will impact the majority of retailers who ship to Canada. In addition to what the CCP offers in phase one, phase two will no longer be optional, and will introduce the following: Importers will be qualified to receive Release Prior to Payment (RPP) Privilege, which allows them to have their shipments released by customs prior to payment of duties and taxes. Canada’s B3 and B2 customs coding forms will be replaced by a new online document called the Commercial Accounting Declaration (CAD). This means only one document is needed for all your submissions. The CAD allows you to make changes and create different submissions in one document without losing the document’s history. New options for duty and tax billing cycles and payment options will be available. CBSA program and business number registration will be available and required for imports through the CCP.

Question 6

What do I need to do?

Accepted Answer

Starting in the spring of 2023 (the specific date is unknown), you either delegate brokerage responsibility to your carrier, work with CARM and the CCP and give your customs broker access to your account, or work with CARM and the CCP yourself to manage and clear your shipments. It is recommended to have everything in place by fall 2022 to be ready for a possible January 2023 release date.

캐나다 CARM에 대해 알아야 할 6가지

CARM이란 무엇인가?

수입자는 누구인가?

왜 CARM인가?

캐나다 CARM에 이미 시행된 사항

다가오는 사항

무엇을 해야 하나요?

거주자(캐나다) 수입업체

비거주자(캐나다 외부) 수입업체

운송업체에 권한을 어떻게 위임하나요?

CARM과 직접 작업을 시작하려면 어떻게 하나요?

리소스