CBSA Assessment and Revenue Management (CARM) is a three (3) release approach that will change how Canadian importers will pay and monitor their B3 GST (GST on imported goods) and duty.
Access the CARM Portal


Through the portal, users will have online self-service access to manage their customs transactions, including electronic submission of corrections and adjustments, applying for classification rulings, and the accounting and payment of any applicable duties, taxes and fees on their imported goods.

There are currently three methods of paying both the B3 GST and duty for each customs release. As of Release 2, both duties and B3 GST will become the sole responsibility of the importer. Meaning only Option 3 below will be available for importers in 2024.

  1. Importers can have their customs broker pay both their B3 GST and duty for each entry released.
  2. Importers may already be on the GST Direct Program whereby the customs broker sends the importer a B3 GST report on the 20th of each month. The importer can then issue payment by check to the Receiver General for Canada or issue payment online through their bank to CSBA directly. The broker is still responsible to remit the duties on behalf of the importer for this option.
  3. Importers have an annual Surety Bond and issue payment to CSBA for both their B3 GST and duty. The broker has no liability for duties or B3 GST for this option.

Changes as of May 25, 2021

Release 1

A portal named CARM CLIENT PORTAL (CCP) will be available to both brokers and importers as of May 25, 2021. Both the brokers and the clients must register in this portal and create a business account. As of January 2023 any importer of commercial goods not registered in this portal will not be able to obtain a customs release from their customs broker.

Each importer must link their account to the account of their customs broker to allow the broker to transact on their behalf.

  • Log in to the portal using either a GCKey or Sign-in Partner
  • Create your business portal account
  • Delegate access and authority to your employees
  • Request access to client accounts
  • Apply for rulings (with delegated access)
  • Issue payment for B3 GST & Duty by credit card and pre-authorized debit directly on the CARM Portal

Changes as of May 2024

Release 2
  • All commercial importers must purchase an annual surety bond to cover the duties and B3 GST **
  • One-Time importers will be able to make a cash deposit by credit card or online payment in the portal to issue payment for the B3 GST and duty, in lieu of purchasing an annual surety bond.
  • Customs brokers will not be responsible for payment of duty or B3 GST, that liability will be for the importer alone.
  • No broker will be able to customs clear commercial goods if the importer is not registered in the CCP.
  • No payment by cheque will be accepted.
  •   An annual Surety Bond will be available for purchase through our office. Please contact us for details.

Steps to take prior to registering on the CARM Client Portal

  • If you are a new user planning to use a GCKey to login to the portal, apply online for your GCKey at if you do not already have one.
  • Familiarize yourself with the CCP user definitions and roles – BAM, PAM, Editor, Reader.
  • Determine the list of CCP users and account managers for your business
  • Make sure your employees have a set of login instructions to register on the CCP.

CARM Client Portal (CCP) User Roles

Prior to accessing the CARM Client Portal (CCP), please review the below user profile definitions and roles, and determine the list of CCP users and account administrators for your business.

Business Account Manager (BAM)

manages the daily customs operations and has full access to all business and program accounts. They are responsible for approving any access requests, from either employees or their customs broker, and for assigning user roles to each new user. Business accounts can only be set up by a Business Account Manager (BAM). It is HIGHLY recommended to set up more than one BAM with complete management access to cover any absences, and to share in the administration of your business account(s).

Program Account Manager (PAM)

has the ability to create, edit and view all program account information, and is responsible for approving and granting program access to employees. For example: If ABC Windows & Doors (the 9-digit legal entity) has two import divisions, RM 0001 ABC Windows and RM0002 ABC Doors, the BAM could assign a different PAM to each of the divisions /program accounts, or conversely the BAM could be the sole person responsible for all RM accounts.

The BAM may assign a different PAM for each RM account linked to the 9-digit business account, or conversely, the BAM may serve as the PAM for any and all RM program accounts. What this means is that you do not need to assign a PAM if you choose not to; the BAM could be the sole account manager at both the business and program level.


is able to create, view and edit all transaction information within a program.


is able only to view all transaction information within a program.

Expired User

allows the customs broker to be able to view information they submitted on behalf of a client, after the business relationship has expired.

Orphan User

has registered on the CCP, but has not been accepted or linked to any accounts.

Payment Options for the B3 GST & Duty on CCP (Release 1, 2 & 3)

  • Online Payment through your bank (See Electronic Payment Handout Instructions)
  • Online Payment directly through the CARM Client Portal by credit card and pre-authorized debit

Read more about CARM on the CSBA website

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