The Canada Border Services Agency (CBSA) has introduced a new system called the CBSA Assessment and Revenue Management (CARM) that changes the way duties, taxes and custom fees are taxed for companies importing commercial goods into Canada.

The platform was rolled out to streamline the process of collecting duties and taxes for imported and exported goods, which was previously a “cumbersome and time-consuming paper-based” process, according to the CBSA. 

Some promotional products firms are hopeful that the new CARM program will make the process of paying duties and taxes more structured because they found the old system to be inefficient and clunky. 

“For many years, importers have had a struggle when selling their goods into Canada and then accounting for the process,” says Nigel Harris, co-founder and CEO of Ottawa, Ontario-based PowerStick, PPAI 100’s No. 75 supplier. “CARM has been designed and is being implemented to ease the importation process not just for the U.S., but for any country importing into Canada.”  

Background On The CARM Program 

The CBSA has been slowly rolling out CARM since 2021, and the platform was originally supposed to be opened to the public in May, but was delayed due to a strike vote by the Public Service Alliance of Canada.  

  • Around 99,000 shippers have registered for the portal as of October 14, the CBSA said.
  • However, the number of businesses importing goods into Canada grew to 163,881 in 2023, according to Statistics Canada, which suggests thousands of importers haven’t registered yet. 


Although the launch has been delayed, “the industry will benefit from some standardization and more electronic processing,” says Jonathan Strauss, president and CEO of Promotional Products Professionals of Canada. “For those members who only do a little bit of importing and are struggling with how to get it set up, they can work with a qualified customs broker who can hold their hand in terms of getting it set up. At the end of the day, the more business processes that can be automated and made digital the better for efficiency.” 

GHY International is hosting a series of 30-minute open mic sessions on CARM for business leaders to ask questions and learn from others regarding the new process.

To register for the sessions, click here.

Promo Perspective 

With many promo firms importing and exporting goods north of the border, the CBSA generates about $40 billion a year in revenue. The biggest takeaways from the new program are: 

  • All companies importing or exporting goods in or out of Canada must register for a business number and an import-export account program via the CARM client portal. 
  • Duties and taxes must now be billed to the client’s account instead of the importer’s account. 
  • The entity paying for the duties and taxes must be listed as the Importer of Record, which is the organization that accepts the responsibility for importing goods into the receiving country. 


“Shipping can pose a serious challenge, especially when goods cross borders,” says Rachel Zoch, public affairs and research editor at PPAI. “To avoid delays in getting your promo goods to customers in Canada, make sure your logistics team is aware of this new law and understands how to comply. It will also be critical to explain the changes to your Canadian customers, since the new system may result in unexpected costs on their end if your company has been taking care of paying the duties.” 

If you need help, contact the CARM Client Support Helpdesk, available 7 a.m. to 7 p.m. Eastern at 800-461-9999, option 2 (toll-free from Canada or the U.S.).