Import commercial goods into Canada: CARM scheme

As of May 13, 2024, the CBSA Assessment and Revenue Management (CARM) will become the official system of record that importers and other trade chain partners will use to pay duties and taxes in Canada.

What does it mean in practice, as a merchant, selling goods into Canada ?

The CARM system will become the regular way to custom clear commercial goods shipped to Canada. 

Please find below the two different scenarios, based on who is indicated as the Importer of Record (IoR) on the Custom return:

• You are the one mentioned as IoR (Importer of Records) on the custom declaration: : You fall under the new registration process and you will have to register yourself to the CARM.

Your carrier and/or custom broker can continue to custom clear your goods into Canada but you will have to provide them with your Business Number (BN) and your importer program account (RM). Please note that to obtain those two crucial pieces of information,  your company must register on the CARM program.

• The Canadian end-buyer is the one mentioned as IoR on the custom declaration: Since you, the merchant, is not mentioned as the IoR, you don’t have to register for the CARM and your customer will be the one liable for Custom clearance.

In case of use of Delivery Duty Paid incoterm (DDP) without being the Importer of record, please contact your carrier to check with them how they will continue to deliver your goods under this regime due to implementation of CARM new process.

-> Glopal wants to remind you that we are not acting as the Importer of record (IoR) for your company in Canada, therefore please do not rely on Glopal to manage your CARM obligation, if any applicable.