CARM: CBSA’s Assessment and Revenue Management Project

Replacing, Improving, and Expanding Opportunities for the commercial trade community electronically.

CARM is a large, multi-year project that improves the way CBSA assesses, collects, manages, and reports on import revenue and trade information. 

This project is expected to be implemented in phases by 2020. The first phase is the Accounts Receivable Ledger (ARL) which will come into effect January 25, 2016. 

ARL changes the way in which importers will see their accounting records. CBSA is working to improve service delivery by simplifying processes and expanding opportunities for the commercial trade community to interact electronically with CBSA. 

 What Are The Changes?

ARL will replace existing revenue and cash management systems. CBSA will replace the K84 with a Statement of Account (SOA) for both importers and third party service providers. While the K84 was driven by the account security number of either the broker or importer, the SOA will now be driven at the business number level. For importers the business number is noted at the BN15 level which is inclusive of the RM number ending.

Daily Notices (DNs) will be provided with transactional detail while the SOA reflects an overall summary of the duty and taxes as provided in the Daily Notices.

The SOA contains an “other section” where document types other than the B3 will be noted. These “other “document types are not included in the overall monthly obligation to the Receiver General. For these types of “other” documents the payment due date is noted.

With the CARM project taking effect, in accordance with the Acts and Regulations with CBSA, Near North is providing clients with two options:

Option 1: Direct Security Option

- Requires a continuous Release of Goods Bond for an annual flat fee. The Release of Goods Bond allows for release of goods prior to accounting and paying duties and taxes. For further details regarding the Release of Goods Bond fees please contact your Near North Customs representative.

- Requires a Direct Security Letter to provide Account Security Number (ASEC) for importers to transact business under their customs broker.

- EDI Application for DN and SOA

For assistance on application details and where to submit please contact our finance department at This email address is being protected from spambots. You need JavaScript enabled to view it. or call 1-888-739-4002.

Option 2: GST Direct & Disbursement on Duty

- Requires GST Agreement

- Acknowledgement of Disbursement Fees

For application of GST Agreement and Disbursement Fees please contact our Finance Department, Client Services, or your Sales Representative.

 Managing Your Payment Options

Payment can be made by cheque, wire transfer and electronic payment options. Importers that hold their own security can remit their payment directly in the new environment to CBSA.

Importers who hold their own Account Security Number (ASEC) are eligible to receive their own Daily Notices (DN) and Statements of Account (SOA) electronically.

To do so, the importer must complete an ARL application and submit to the Technical Commercial Commerce Unit TCCU of CBSA. The application will identify how the importer chooses to receive their electronic DN and SOA and provides the agency with authorization to send the new form. Download the ARL application form here. When completed please contact your Near North Customs for application submitting details at 1-888-739-4002.

 Stay Up-to-date on CARM

Near North’s team of customs specialists and regulatory affairs experts will be continuing to update and monitor the CARM phases and implementation of the ARL to ensure you are given the most reliable and up-to-date information. We are here to help educate you, please contact us for more information at This email address is being protected from spambots. You need JavaScript enabled to view it..

For further information directly from CBSA and ARL Frequently Asked Questions (FAQs) regarding the upcoming changes please visit CBSA.