What is CARM CCP?

CARM stands for CBSA Assessment and Revenue Management. CCP stands for CARM Client Portal.

CCP is a digital transformation initiative led by the Canada Border Services Agency (CBSA) aimed at modernizing and streamlining the process for importing commercial goods into Canada.

Who has to register for CCP and why?

Effective October 21, 2024, CCP is the official CBSA online portal for importers, customs brokers, and trade partners.

All importers who import commercial goods into Canada, whether occasionally or regularly, must register for the CCP. Failure to register will result in goods being held at the Canadian border. Customs brokers will not be able to act on your behalf unless you grant them access through your CCP account.

What is CCP account and its benefits?

Your CCP account will provide you with the following benefits:

  1. Centralized Access to Import Information: You can view account balances, transactions, and import history online.
  2. Self-Service Capabilities: You can submit, edit and manage commercial accounting declarations (CAD) online now.
  3. Improved Compliance & Risk Management: You will have tools to help manage compliance with CBSA regulations while ensuring accurate reporting of duties and taxes, reducing audit risks.
  4. Multiple users: It allows you to grant access and delegation to multiple users including 3rd parties like brokers and consultants.
  5. Electronic Payments & Account Management: You can pay duties/taxes and manage financial security online now.
  6. Paperless and Faster Processing: All requests and correspondences with CBSA will be made online resulting in quicker dispute resolution and audits.

Who is considered an importer for CCP registration purposes?

For these purposes, an importer is defined as any person or company that causes goods to be imported into Canada from another country. This includes, but is not limited to, the importer of record or the party legally responsible for the goods at the time of entry.

The definition of “importer” under CARM is broad and may include:

  • Businesses resident in Canada
  • Non-resident importers (NRIs)
  • Third parties acting on behalf of a business, if they assume responsibility for customs declarations and payments

If you are responsible for importing commercial goods, even occasionally, you are considered an importer and must register for the CARM Client Portal (CCP).

What are considered commercial goods?

Commercial goods are items that are imported for business, resale, industrial, or commercial use, rather than for personal or household purposes.

What is financial security?

Financial security is a guarantee that qualifies you for Release Prior to Payment (RPP), which ensures your goods are released by CBSA before duties and taxes are paid.

Previously, customs brokers posted this security on behalf of importers. With CARM, this responsibility now shifts to you as the importer.

How is financial security amount calculated and paid?

The security amount is calculated based on your monthly duty and tax liability. We can help you calculate that.

The security is recommended to be paid as soon as you register via a surety bond (a third-party insurer guarantees payment to CBSA) or as a cash deposit.

What happens if one fails to post financial security?

It may have some serious consequences for your importing operations like:

  • No Release Prior to Payment (RPP) privilege
  • Payment of Duties & Taxes Upfront
  • Delays in Goods Release & Supply Chain Disruption
  • No 30-Day Interest-Free Payment Window
  • Limited Access to CBSA Programs

Is CARM registration complex and time-consuming?

Yes, it involves several important steps that can be time-intensive and complex, particularly for first-time users like:

  • Registering your business in the CARM Client Portal (CCP)
  • Linking your business number (BN9) to your portal account
  • Assigning roles and delegating authority to customs brokers, advisors, or other third-party service providers
  • Calculating your financial security requirement based on your duty and tax liabilities
  • Obtaining and submitting appropriate financial security to CBSA

Given these steps, it’s recommended to start the registration process as soon as possible. We can assist you with the registration process.

What is Commercial Accounting Declaration (CAD)?

CAD is the new electronic customs document to declare imported commercial goods to CBSA. It replaces the traditional B3 (Canada Customs Coding) and B2 (Cargo Control Document) forms and provides you the following:

  • Faster and more accurate processing of import declarations
  • Real-time updates and transparency via the CCP
  • Simplified adjustments without paper forms
  • Improved compliance and audit readiness

Indirect Tax Contacts for CCP Registration, Advice, and General Inquiries:

Blake De Luca, CPA, CA, CPA (Illinois), Senior Manager, Indirect Tax

Ashwini Shahiwala, Senior Accountant, Indirect Tax