CARM Portal Setup Puts Canadian Importers in Control of Customs Accounts

For U.S. businesses shipping commercial goods into Canada, CARM changes who must manage the import account. Importers need their own registration, financial security and broker permissions in place; a customs broker’s account can’t fill those gaps. A missing step can interrupt a shipment even when the broker has handled clearance for years.

The key question comes first: who is the importer of record? A U.S. exporter that imports in its own name, including as a non-resident importer, generally needs a CARM account. If the Canadian customer is the importer of record, the exporter may not need one. The parties should settle that responsibility before goods move.

CARM, short for CBSA Assessment and Revenue Management, is Canada’s digital system for collecting duties and taxes on commercial imports. Since October 2024, businesses have had to register directly through the CARM Client Portal. The account belongs to the importer’s legal entity, and the importer must manage the security and access that support its shipments.

Importer responsibility now sits with the importer

Previously, brokers’ registrations and financial security could play a practical role in getting shipments through the process. That arrangement has changed: importers must hold their own portal accounts and post security in their own legal names. Security can’t be borrowed or shared from a broker.

The source article also points to a change to Section 17 of the Customs Act, effective January 1, 2026. It says the importer of record is jointly and severally liable for duties and GST, including amounts assessed later. If a broker makes an accounting error, responsibility for the amounts still rests with the importer.

For operations teams, that puts account setup alongside shipment planning. The broker can still act on the importer’s behalf when authorized, but the importer needs a working account and must keep its own information and permissions current.

Build the account before arranging release

Setting up CARM involves several linked steps. An importer needs a Business Number, an import-export program account, and—if it wants Release Prior to Payment—financial security in its own name. It must also grant any broker or carrier the authority needed to work on the account.

Start with the Business Number

First, apply for a nine-digit CRA Business Number (BN9) in the importer’s legal name. A broker can’t provide this number on the importer’s behalf. The article estimates that obtaining one can take 10 to 20 business days, so businesses should begin well before a shipment is ready.

The application also asks about GST/HST registration. That’s a separate consideration from import registration, and the business should answer with its intended import arrangements in mind.

Add an import-export program account

The BN9 must be extended into an import-export program account, commonly called an RM account, through the CARM Client Portal. This creates the full BN15 identifier CBSA uses to track shipments, assess duties and manage security.

Businesses planning to keep import records outside Canada must also formalize that arrangement at this stage. Details recorded with CARM need to match the CRA’s records. Even a small address-format difference can prevent registration from going through, so use consistent information across applications.

Post security for Release Prior to Payment

Importers that want goods released before duties and taxes are paid need to enroll in Release Prior to Payment. They must post financial security to CBSA and have it allocated to their account. The source describes cash and bonds as available forms of security, with the required amount calculated from the importer’s own activity.

That calculation creates a planning issue for new importers, which may have little or no import history to draw on. Businesses should account for the security requirement as part of their setup rather than assuming a broker’s arrangements will cover it.

Give brokers and carriers the right access

The importer must add its broker or carrier to the CARM profile and formally authorize that provider to act. Adding a provider and granting authority are separate actions. Delegation also defines what the provider can see and do, so importers should choose the scope deliberately. CBSA provides instructions for setting up a delegation of authority for a third-party service provider.

Leaving any of these steps incomplete can delay or prevent customs clearance. A portal login alone doesn’t establish the import account, fund its security or authorize a broker.

Keep the account active after registration

CARM requires ongoing attention. CBSA reassesses required financial security each year using the importer’s activity. As imports grow, the required security may rise; if the account isn’t kept current, the importer’s ability to release goods before payment can be affected.

Broker permissions need review, too. Some delegations expire, and a lapse can stop a broker from clearing shipments for the importer until the authorization is restored. Access levels also vary, from account owners to individual employees. Businesses should update those users when staffing changes rather than leaving former employees with access.

Statements, notices, account activity and requests for information arrive through the portal. Assigning someone to check CARM regularly helps ensure that an account issue or request doesn’t sit unnoticed until it affects a shipment.

Four setup errors that can delay shipments

Creating a duplicate registration

Before starting a new registration, check whether the business already has a CARM account. A staff change or incomplete handover can make the existing account easy to miss. The article says CBSA allows only one registration per business and doesn’t allow duplicates to be merged later. Re-registering to fix an access problem can therefore create a bigger one.

Blocking future program accounts on the BN application

The Business Number application asks whether the number should be usable for other program accounts, including import-export accounts. Answering “no” can leave the business unable to connect its BN to the account it later needs for CARM. Resolving that requires going back to CRA; it isn’t a setting the business can change on its own in CARM.

Using inconsistent address details

Address abbreviations, punctuation and line order can produce a mismatch with CRA’s record. The source says CARM checks addresses character for character and identifies this as the most common of the four registration problems described. Copying the registered address consistently across forms can avoid a preventable delay that may be difficult to trace afterward.

Starting before the BN9 is issued

A non-resident business must obtain its Business Number from CRA before registering through CARM. The portal can’t issue the BN9. Starting the CARM process without it can trigger an error that requires helpdesk support to clear, adding time instead of accelerating setup.

These problems are easy to dismiss as clerical details, but their effect reaches the border. Check for an existing account, confirm application answers and identifiers, match the registered address, and complete steps in sequence.

Make CARM part of shipment readiness

CARM makes import account ownership, security, delegated access and portal monitoring part of the importer’s operating routine. Teams that verify the importer of record early, complete registration before booking shipments and review account permissions and security over time are better positioned to avoid preventable clearance interruptions.

Global Gateway by Shipping Solutions describes support for shipments to Canada, including Business Number and GST matters, documentation, CARM registration, customs-bond setup, broker coordination, tracking and delivery follow-through. Businesses can learn more or request a consultation.

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About the author: Kayleigh Mileham works in the partnerships team at VAT IT Stream, a Global Gateway partner. Stream helps businesses manage cross-border trade, including freight and foreign import tax registration and reclaim.