This guide covers commercial goods imported into Canada. It does not replace U.S. customs requirements, export controls, or commodity-specific agency requirements.
RRA Group coordinates Canadian import shipments through one connected logistics plan — freight forwarding, documentation review, customs brokerage handled through Crest Customs Solutions, a CBSA-licensed brokerage under common ownership, warehousing, trucking, and final delivery.
What CARM means before freight moves
CARM — the CBSA Assessment and Revenue Management system — is what the CBSA uses to assess and collect duties and taxes on commercial goods imported into Canada. Importers use the CARM Client Portal (CCP) to manage import accounting, payments, broker delegation, and account activity. CARM R2 made the portal the mandatory channel for commercial accounting.
Being CARM-ready means your company can properly manage its Canadian import account before goods reach the border. A shipment can be physically ready and still get delayed if the importer isn't registered, the BN or RM account is missing, broker delegation isn't done, RPP requirements aren't understood, documents are incomplete, or the broker gets information too late.
Who this guide is for
- Canadian importers
- U.S. companies importing into Canada
- Overseas companies shipping to Canadian customers
- Non-resident importers
- Overseas forwarders needing a Canadian destination partner
- Importers coordinating Canadian clearance and delivery through RRA and Crest
CARM readiness checklist
- Importer of record confirmed
- BN9 confirmed
- RM import account confirmed
- CARM Client Portal access active
- Business Account Manager assigned
- Customs broker delegation completed
- Payment responsibility understood
- RPP / financial security reviewed, if applicable
- Commercial invoice ready
- Packing list ready
- HS classification reviewed, if available
- Country of origin confirmed
- Permits or certificates checked, if required
Confirm the importer of record
The importer of record is responsible for the customs declaration, duties, taxes, recordkeeping, and compliance for the goods. Before freight moves, confirm:
- Who is importing into Canada
- Whether they have the right business setup
- Whether they have an import/export RM account
- Whether a customs broker is authorized
- Who pays duties and taxes
- Whether CARM access is ready
If you're an overseas supplier or forwarder shipping to Canada, confirm whether your customer is the importer of record or whether your company is acting in that role.
Confirm your BN9 and RM import account
Commercial importers generally need a Canadian Business Number (BN9) and an import-export RM program account before importing. Confirm:
- Legal business name
- Business number
- RM program account
- Business address
- Main contact
- Authorized CARM user
- Customs broker information
Register for the CARM Client Portal
The portal is where importers manage their business account, user access, broker delegation, accounting, and payments. Before shipping, confirm:
- Company is registered
- Right person controls the account
- Business Account Manager access is assigned
- Internal user permissions are correct
- Broker delegation is complete
- Payment responsibilities are understood
Delegate your customs broker
Your broker needs proper delegation before they can act for you in CARM — this is one of the most common readiness gaps. Cargo can be ready to ship while the broker still can't fully support the file because delegation is incomplete.
Review broker delegation and CARM readiness before the shipment reaches the Canadian port, airport, warehouse, rail terminal, or border.
Understand Release Prior to Payment (RPP)
RPP lets eligible importers obtain release of goods before final payment of duties and taxes. Under CARM, importers who require RPP must post their own financial security through the CARM Client Portal — they can no longer rely on a broker's security.
Per the CBSA, the RPP transition period ran October 21, 2024 to May 20, 2025. Security is typically a customs bond sized to your monthly duty-and-tax liability, or a cash deposit.
If you import regularly, RPP helps prevent payment timing from delaying cargo release.
Prepare your documents before arrival
Usually needed before arrival:
- Commercial invoice
- Packing list
- Bill of lading or air waybill
- Country of origin
- HS code (if available)
- Cargo value and currency
- Incoterm
- Importer information
- Permits or certificates (if required)
- CUSMA certification (if applicable)
- Broker authorization
- Delivery instructions
Key CARM terms
- CAD — Commercial Accounting Declaration
- How goods are accounted for in CARM. Per the CBSA, CAD replaced the old B3 coding form and B2 adjustment process.
- RPP — Release Prior to Payment
- Release before final payment of duties and taxes. Requires the importer's own financial security posted through the CARM Client Portal.
Common CARM mistakes
- Waiting until cargo arrives to register
- Not completing broker delegation before the shipment moves
- Assuming the supplier handled Canadian customs setup
- Not knowing who the importer of record is
- Confusing freight payment with duties-and-taxes payment
- Not monitoring CARM statements
- Not understanding RPP security requirements
- Sending customs documents too late
How RRA Group helps
RRA helps importers and overseas partners prepare before cargo moves. Our team reviews the shipment plan, importer details, documents, routing, warehousing, trucking, and Canadian customs readiness together. Customs brokerage is handled through Crest Customs Solutions, a CBSA-licensed brokerage under common ownership, so broker delegation, CARM readiness, documentation review, CAD accounting, and clearance planning can be coordinated with the freight plan.
Frequently Asked Questions
Importing Into Canada?
Send RRA your shipment details, importer information, and documents before the cargo moves — our team reviews freight routing, customs readiness, CARM requirements, warehousing, trucking, and final delivery as one connected plan.
General information, not legal or customs advice. Verify current requirements with the CBSA or a licensed customs broker before acting.