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The short answer

CARM, the CBSA Assessment and Revenue Management system, has been the official system of record for assessing and collecting duties and taxes on commercial imports into Canada since 21 October 2024. Every commercial importer needs a CARM Client Portal account, a nine-digit business number (BN9) and an import program (RM) account. If a customs broker will act for it, the importer delegates authority in the portal. Do all of this before dispatch.

This page is part of the U.S.–Canada freight shipping guide.

How CARM works for an importer

The business number and the six-character RM account together form the 15-character number that identifies the importer to CBSA. Through the CARM Client Portal, the importer manages the account, its users, delegation to a broker, accounting declarations, statements and payments.

Non-resident importers, such as a U.S. company importing into Canada in its own name, first get their business number from the Canada Revenue Agency and then register in CARM.

CARM setup, in order

  1. Get the business numberCanadian businesses usually have one. Non-residents get it from the Canada Revenue Agency.
  2. Open the import program (RM) accountThis identifies the business as an importer.
  3. Register in the CARM Client PortalAnd set up the users who need access.
  4. Choose a licensed customs brokerSign a general agency agreement.
  5. Delegate authority to the broker in CARMThen confirm the broker can see and work with the account.
  6. Decide on release prior to paymentCBSA recommends enrolling and posting financial security when using a broker, so goods can be released before duties and taxes are paid.

What CARM is not

  • It is not eManifest. CARM covers the importer's accounting, duties and taxes. The carrier's advance cargo and conveyance report is a separate CBSA process. See carrier codes and eManifest.
  • It is not a certificate of origin. A CARM account does not make goods CUSMA-originating. See CUSMA / USMCA and Canada freight.
  • It is not a freight-booking system, and it has no part in the U.S. import on a southbound load.

What changes the plan

  • A first-time or non-resident importer. Registration and the RM account need lead time.
  • No release prior to payment. Release can depend on payment, which changes how quickly the truck clears.
  • A change of broker. The new broker needs its own delegation before it can act.

Common failure points

  • The importer exists but the broker was never delegated.
  • The RM account is missing or registered to a different legal entity from the one on the invoice.
  • Financial security for release prior to payment was not posted.

The result is the same: the driver waits, the load is rescheduled or stored, and the delivery appointment is missed.

CARM readiness before shipping

  • Canadian importer of record identified
  • BN9 confirmed
  • RM import account confirmed
  • CARM Client Portal access confirmed
  • Customs broker selected and delegated
  • Release prior to payment and security settled, as applicable
  • Commercial invoice information complete
  • Classification and origin questions resolved or in hand

Common questions

Does FCC need access to the CARM account?

No. We never need CARM access to quote the truck. We only need to know whether the importer and broker are ready, because that affects how confidently the move can be scheduled.

Can a U.S. company be the importer of record in Canada?

A non-resident importer can register, starting with a business number from the Canada Revenue Agency. Whether that suits the transaction is a question for the importer and its customs broker.

Does CARM change what the carrier does?

No. The carrier still reports through eManifest under its carrier code.

Customs side not ready yet?

Tell us, and send the freight details anyway. Planning around a known issue beats sending a truck toward an unresolved one.

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Official sources

Last verified: 27 September 2026 against the official sources listed.