CARM Canada for Importers: Registration, RPP & Financial Security Guide

If your company imports commercial goods into Canada, understanding CARM Canada is no longer optional.

The CBSA Assessment and Revenue Management system — CARM is now the Canada Border Services Agency’s official system of record for assessing and collecting duties and taxes on commercial imports.

Canadian importers use the CARM Client Portal to register their businesses, manage importer accounts, authorize customs brokers, enrol in Release Prior to Payment (RPP), post financial security, access Statements of Account and manage customs-related payments.

As of 2026, the major CARM transition periods have already ended.

This means companies importing containers, LCL cargo or air freight from China should no longer plan their customs process according to the pre-CARM model.

For a typical shipment such as:

Qingdao → Vancouver → Toronto

the importer should ideally have its CARM structure established before the container leaves China.

This 2026 guide explains:

What CARM Canada is
Who needs to register
How CARM registration works
BN9, RM and BN15 numbers
Business Account Manager requirements
Customs broker delegation
Release Prior to Payment
CARM financial security
Security agreements versus cash deposits
Financial security calculations
Requirements for new importers
Non-resident importer considerations
Importer of Record changes in 2026
Common CARM mistakes
A practical pre-shipment checklist

CARM Canada for Importers Registration, RPP & Financial Security Guide 2026

What Is CARM Canada?

CARM stands for:

CBSA Assessment and Revenue Management

It is the Canada Border Services Agency’s digital commercial import accounting and revenue-management system.

CARM is now Canada’s official system of record for importers and other trade-chain partners to assess and pay duties and taxes on imported commercial goods.

The system is accessed through the:

CARM Client Portal

often abbreviated:

CCP

The CARM Client Portal allows businesses to manage important customs functions online, including:

Business registration
Import-export program enrolment
RM accounts
Release Prior to Payment enrolment
Financial security
Customs broker delegation
Commercial Accounting Declarations
Statements of Account
Duties and tax payments
Account management

For Canadian companies importing goods from China, CARM should therefore be considered part of the company’s basic import infrastructure.

It is not simply a customs tracking portal.

Is CARM Mandatory for Canadian Importers?

For companies importing commercial goods into Canada, the appropriate CARM registration and CBSA program-account structure are essential to conducting commercial business with CBSA.

CBSA states that businesses importing or exporting commercial goods require an import-export program account, commonly known as an RM account.

An importer that wants to use services such as RPP must first:

register the business in the CARM Client Portal.

This is particularly important for regular importers handling:

FCL containers
LCL cargo
Air freight
Commercial machinery
Building materials
Wholesale products
Industrial equipment
E-commerce inventory
Furniture
Fencing
Aluminum products
Consumer goods

If you are planning to import goods from China into Canada regularly, CARM registration should be completed before cargo starts moving.

CARM Canada 2026: What Has Changed?

CARM officially became the commercial import accounting system of record on:

October 21, 2024.

Several temporary transition measures followed.

Those transition periods are now largely over.

For example, the transition allowing importers time to arrange their own Release Prior to Payment financial security ended on:

May 20, 2025.

CBSA confirms that importers seeking RPP can no longer rely on their customs broker’s RPP security and must meet their own security requirements.

Another important transition ended on:

December 31, 2025

when temporary use of customs-broker BN15 arrangements in specified scenarios came to an end.

And on:

January 1, 2026

Canada’s revised Importer of Record liability provisions came into force.

For importers, 2026 should therefore be viewed as a post-transition CARM environment.

CARM Registration: What Do Importers Need?

Before registering a business in CARM, importers should understand three numbers:

BN9

RM

and

BN15

These numbers are closely related but are not interchangeable.

What Is a BN9?

BN9 means:

9-digit Business Number

It is issued by the Canada Revenue Agency.

Example:

123456789

A business needs a BN9 before it can complete the appropriate CARM business registration.

For most new resident Canadian businesses, a BN9 can now generally be obtained as part of the CARM registration process.

For a non-resident business, however, CBSA states that the BN9 must be obtained from the CRA before attempting to register the business in CARM.

That distinction is especially important for foreign businesses planning to operate as Canadian Non-Resident Importers.

What Is an RM Account?

The RM account identifies a business’s enrolment in a CBSA commercial import-export program.

A typical program identifier looks like:

RM0001

Since October 21, 2024, businesses that already have their BN9 can establish the applicable import-export RM program account through CARM.

What Is a BN15?

The term BN15 generally refers to the combined business and program account identifier.

For example:

123456789RM0001

This consists of:

BN9

RM0001

BN15

The BN15 identifies a specific CBSA program account.

This is important because one company may potentially maintain multiple RM accounts.

For CARM financial security, requirements are generally considered at the applicable importer program account / BN15 level.

Why the Correct BN15 Matters

For normal commercial imports, CBSA uses the importer’s account to associate transactions with the correct business.

That affects:

Customs accounting
Duties
GST
Statements of Account
Financial security
RPP
Broker activity
Corrections
Reassessments
Compliance history

Incorrectly using another party’s importer account can therefore create much bigger problems than simply having the wrong number on one document.

The importer account should be confirmed before cargo arrives in Canada.

Who Should Register the Business in CARM?

This is one of the most important CARM rules.

The importer must register its own business.

CBSA specifically states that:

customs brokers cannot register an importer’s business on the client’s behalf.

A broker can help explain the process.

A broker can request a business relationship.

A broker can perform authorized customs activities.

But the importer should control its own CARM business registration.

This is a major difference from the way some Canadian importers historically depended almost entirely on customs brokers.

What Is a Business Account Manager in CARM?

When the first authorized user registers the business in CARM, that person becomes the:

Business Account Manager — BAM

The BAM has significant account-management authority.

The BAM can manage employee access and other important permissions.

CBSA recommends that, where possible, a business assign at least two users as Business Account Managers so that the company does not lose access to important account-management functions if one person becomes unavailable.

For a company with regular international imports, this is a sensible internal-control measure.

CARM Registration Process for Importers

A simplified CARM importer registration workflow looks like this:

Step 1 — Obtain or Confirm Your BN9

Canadian resident businesses may generally be able to obtain the BN9 during CARM setup.

Non-resident businesses need to obtain their BN9 through CRA first.

Step 2 — Create a CARM User Profile

Users can access the CARM environment using available Government of Canada sign-in methods.

Each person requiring access should maintain their own user profile.

Step 3 — Register the Business

The designated primary user selects:

Register my business

and completes the business setup process.

The first person completing this process becomes the Business Account Manager.

Step 4 — Enrol in the Importer Program

If the company does not already have the appropriate RM account, it can enrol in the applicable CBSA commercial program.

Step 5 — Confirm the BN15

Make sure the correct importer program account is active before using it for commercial imports.

Step 6 — Add Additional Internal Users

Assign appropriate employees and consider appointing a backup BAM.

Step 7 — Delegate Authority to Your Customs Broker

If you use a Canadian licensed customs broker, establish the appropriate CARM business relationship.

Step 8 — Decide Whether You Need RPP

Companies that want cargo released before paying duties and taxes should consider enrolment in:

Release Prior to Payment.

Step 9 — Post Financial Security

RPP users must meet the applicable security requirement calculated by CARM.

Can a Customs Broker Manage CARM for an Importer?

A customs broker can perform many customs-related tasks after authorization.

However:

the broker cannot simply take over ownership of the importer’s CARM account.

CBSA says importers must register their own businesses, while customs brokers request business relationships and receive delegated authority.

This creates an important distinction:

Importer

owns and controls the business account.

Customs Broker

acts as an authorized third party.

CARM Delegation of Authority

If an importer wants a customs broker to transact with CBSA on its behalf, the importer needs to grant the appropriate authorization.

This is generally managed through CARM’s:

Delegation of Authority

structure.

The relationship can cover the level of access needed by the broker or other third party.

Importers should therefore not assume:

“I hired a broker, so the broker automatically has access to everything.”

The CARM relationship still needs to be properly established.

What Is Release Prior to Payment — RPP?

Release Prior to Payment, or RPP, is an optional sub-program under the CBSA Importer Program.

RPP allows qualifying importers to have commercial goods released by CBSA before the final duties and taxes are paid.

For regular importers, this can provide an important cash-flow and operational advantage.

Imagine a Canadian importer receives:

1 × 40HQ

through Vancouver.

Without an appropriate release-before-payment arrangement, the importer may need to settle the applicable customs liability before release.

With properly established RPP privileges, the cargo can be released first, with the duties and taxes handled through the normal accounting cycle.

Is RPP Mandatory?

No.

RPP itself is an optional sub-program.

However, if an importer wants:

release before payment

then the importer generally needs to meet the RPP requirements.

This distinction is important.

CARM registration and importer account setup form part of the commercial importing framework.

RPP is an additional privilege for importers that want goods released before paying the associated duties and taxes.

Requirements to Use RPP in 2026

To benefit from RPP, CBSA currently requires a commercial importer to:

Register in the CARM Client Portal
Enrol in RPP
Post financial security that meets the requirement calculated by CARM

This is now the permanent operating structure.

Can Importers Still Use Their Customs Broker’s Bond?

For standard RPP purposes:

No.

This is one of the biggest changes introduced through CARM.

CBSA specifically states that importers:

cannot use their customs broker’s security.

A customs broker also cannot post a security deposit for its importer client.

The transition period allowing temporary relief ended in May 2025.

Therefore, an importer that wants RPP needs its own qualifying financial-security arrangement.

CARM Financial Security Explained

The financial security protects CBSA against amounts an importer may owe after cargo has already been released.

CARM calculates the required amount using the importer’s historical customs account.

The current calculation is based on the:

highest monthly accounts receivable balance during the previous 12 months.

The calculation includes relevant customs account receivables such as:

Duties
GST
Surtaxes

The importer can see the calculated requirement during the RPP enrolment process.

CARM Financial Security Example

Suppose a Canadian importer had the following customs receivable balances:

Month	Highest Monthly AR
January	CAD 18,000
February	CAD 24,000
March	CAD 21,000
April	CAD 36,000
May	CAD 32,000
June	CAD 44,000
July	CAD 39,000
August	CAD 47,000
September	CAD 41,000
October	CAD 38,000
November	CAD 35,000
December	CAD 42,000

The highest monthly amount is:

CAD 47,000

CARM would use the applicable system-calculated security requirement based on this highest monthly accounts-receivable figure.

The amount the importer needs to actually post then depends on the type of security selected.

Option 1: Written Security Agreement

An importer can obtain a:

written security agreement

from an acceptable financial-security provider.

For this option, the amount posted generally needs to equal at least:

50% of the CARM-calculated requirement.

Using the previous example:

CARM calculated requirement:

CAD 47,000

Illustrative written-security amount:

CAD 23,500

subject to the applicable minimum and system requirements.

Minimum Financial Security for a Written Agreement

The current minimum for a written security agreement is:

CAD 5,000 per importer program account / BN15.

The maximum standard requirement is:

CAD 10 million per importer program account / BN15.

An importer may choose to post more than the minimum or calculated amount where appropriate.

Option 2: Security Deposit

Instead of obtaining a written security agreement, an importer can post a:

security deposit

directly with CBSA.

For a security deposit, CBSA requires:

100% of the calculated security requirement.

Using the same example:

Calculated requirement:

CAD 47,000

Security deposit:

CAD 47,000

This means a security deposit usually ties up more cash than an equivalent qualifying written security agreement.

Written Security vs. Cash Security Deposit

Feature	Written Security Agreement	Security Deposit
Amount generally required	50% of calculated requirement	100% of calculated requirement
Minimum	CAD 5,000 per BN15	Based on required deposit
Financial provider required	Yes	No external security provider for the deposit itself
Cash tied up	Usually lower	Higher
Posted through CARM	Yes	Yes
Suitable for RPP	Yes	Yes

For frequent importers with substantial customs activity, the difference can become commercially significant.

Example: Large Canadian Importer

Suppose a company importing furniture and building materials from China has a highest monthly customs receivable of:

CAD 200,000

Written Security Agreement

Approximately:

CAD 100,000

subject to the applicable requirements.

Security Deposit

Approximately:

CAD 200,000

This is why many regular importers evaluate written security rather than locking up the entire calculated requirement in cash.

What About a New Importer With No Customs History?

New businesses create a special situation because CARM may not yet have 12 months of historical transactions.

CBSA guidance says that if a new importer has no transaction history, the CARM system may initially show:

as the calculated requirement.

If the company expects to owe duties or taxes, it should answer the security self-assessment accordingly and provide an updated requirement based on expected activity.

In other words:

$0 historical activity does not automatically mean a new importer that plans substantial taxable imports needs no security.

The business needs to consider its projected transactions.

Example for a New Importer

Suppose a newly established Canadian importer plans to import:

two 40HQ containers per month from China

with projected monthly duty and GST obligations of approximately:

CAD 30,000

The company should not assume its security requirement is permanently zero just because it has no historical CBSA activity.

The expected customs exposure should be reflected in its CARM self-assessment.

Can an Importer Challenge the CARM Security Calculation?

Yes.

During RPP enrolment, CARM shows the calculated security requirement.

If the importer believes the calculation is incorrect, it may request a modification through the applicable self-assessment process.

However, if an importer proposes a lower amount than the system calculation, CBSA approval may be required.

Supporting information may also be requested.

CBSA states that a decision on this type of request can take up to:

25 business days

under its applicable service process, during which RPP may not yet be active.

This is another reason not to wait until a vessel is arriving before addressing CARM.

When Does CARM Recalculate Financial Security?

This is a very useful point for regular Canadian importers.

CARM does not simply calculate the requirement once and leave it unchanged forever.

CBSA currently reviews the requirement annually.

The calculation uses the highest monthly accounts receivable recorded during the applicable annual period.

Each year on:

October 20

importers enrolled in RPP receive a CARM notification confirming their updated financial-security requirement.

If the updated requirement increases, importers must normally update their security by:

January 15 of the following year

to continue benefiting from RPP.

This date deserves a place in every Canadian importer’s compliance calendar.

Example of an Annual CARM Security Increase

Suppose your existing written security is:

CAD 25,000

During the following year, your imports increase significantly.

CARM recalculates your requirement and determines that your new written-security requirement should be:

CAD 40,000

The importer should arrange the necessary increase before the applicable January deadline.

Failure to maintain adequate security can affect RPP privileges.

What Happens If Financial Security Is Too Low?

Importers should monitor their required amount as business volume changes.

CBSA states that failure to maintain adequate financial security and continuing payment problems can affect the importer’s compliance/risk status and may ultimately result in RPP privileges being suspended or revoked.

For a company importing several containers every month, losing RPP can create operational disruption.

This means financial security should be managed as part of import operations rather than treated as a one-time registration task.

How to Enrol in RPP Through CARM

Once the importer account is active, the Business Account Manager or appropriate Program Account Manager can enrol.

The current CARM workflow generally involves:

1. Sign in to the CARM Client Portal

↓

2. Open Accounts and Profiles

↓

3. Select Program Account Profile

↓

4. Open the Sub-Programs Section

↓

5. Select Release Prior to Payment

↓

6. Review the Calculated Security Requirement

↓

7. Complete the Security Self-Assessment

↓

8. Post Financial Security

↓

9. Complete RPP Enrolment

CBSA provides the current step-by-step process directly through its CARM guidance.

How to Post a Security Agreement in CARM

For non-cash security, the importer first obtains an agreement from an acceptable financial-security provider.

The security can then be posted electronically.

CBSA currently supports two general approaches:

Financial Provider API

The security provider submits the agreement electronically.

CARM Client Portal

The importer enters the agreement information and the financial provider subsequently approves it.

Even if the financial-security provider submits the agreement electronically, the importer must still complete the actual RPP enrolment in CARM.

How to Post a Cash Security Deposit

An importer can also use the CARM Client Portal to post a cash/security deposit.

The process includes:

Selecting Financial Information
Opening Financial Security
Creating the security deposit
Selecting the applicable importer program
Associating it with the correct BN15
Entering the security amount
Making the required payment
Allocating the credit
Completing RPP enrolment

CBSA requires 100% of the calculated security requirement for this option.

One Security Agreement for Multiple RM Accounts

A company may have more than one importer program account.

CBSA allows an importer to use one security arrangement across multiple eligible importer accounts in certain structures, but the required security still needs to be allocated appropriately to each applicable BN15.

Importers with multiple business units or RM accounts should therefore understand exactly which security covers which account.

CARM and Non-Resident Importers

CARM is also important for:

Non-Resident Importers — NRI

A foreign company selling goods into Canada may establish a Canadian import structure where appropriate.

However, non-resident companies face an important registration difference.

CBSA currently states that a non-resident business must first obtain its:

BN9 from CRA

before trying to register in CARM.

Attempting to register without the correct BN can cause registration errors.

This is especially relevant to overseas sellers considering:

DDP shipping to Canada

because DDP does not eliminate Canadian importer requirements.

CARM and DDP Shipping from China to Canada

This is where CARM becomes particularly important for freight forwarders, Chinese exporters and Canadian buyers.

A shipment may be sold commercially under:

DDP — Delivered Duty Paid

but CBSA still needs a legitimate customs structure.

Before arranging DDP shipping from China to Canada, the parties should clearly understand:

Who is the importer?
Who is the Importer of Record?
Which BN15 will be used?
Is the importer registered in CARM?
Has the customs broker been authorized?
Is RPP being used?
Who provides the financial security?
Who pays customs duty?
Who pays GST?
Who receives future customs reassessments?

A DDP quotation does not make these responsibilities disappear.

CARM and the Importer of Record Rule in 2026

Another important development took effect on:

January 1, 2026.

Canada’s revised Importer of Record liability framework became effective.

Under section 17(3) of the Customs Act, the entity identified as the importer of record on CBSA accounting documentation can be jointly liable with the importer and owner for duties, including qualifying reassessed amounts after final accounting.

This matters to:

Canadian importers
Non-resident importers
Overseas suppliers
Customs brokers
Authorized agents
DDP sellers
Logistics providers

The importer identity on a Canadian customs declaration should therefore never be treated as a minor administrative detail.

Why Importer of Record Matters for China-to-Canada DDP

Consider a shipment:

Shandong, China

↓

Qingdao Port

↓

Vancouver

↓

Toronto

↓

Customer’s Door

If the shipment is sold as DDP, someone still needs to be properly identified within the Canadian customs structure.

Before departure, the parties should decide whether the Importer of Record is:

The Canadian buyer
A properly structured non-resident importer
Another legally appropriate authorized party

The answer should not be invented only after the container reaches Vancouver.

CARM and Your Customs Broker: Who Is Responsible for What?

A good practical model is:

Importer

Controls:

Business registration
Importer account
CARM account
Internal users
Broker authorization
RPP decision
Financial security

Customs Broker

Can assist with:

Release submission
Customs documentation
Tariff classification support
Accounting
CAD processing
Customs communication
Corrections
Payment coordination where authorized

Freight Forwarder

Can coordinate:

China pickup
Export customs
Booking
Ocean freight
Arrival information
Documentation flow
Communication with the importer/broker
Inland transportation
Final delivery

These three functions should cooperate.

They should not be confused with one another.

CARM Does Not Replace a Customs Broker

A common misconception is:

“Now that we have CARM, we do not need a customs broker.”

That is not what CARM means.

A company may still use a licensed Canadian customs broker.

CARM simply gives importers more direct responsibility and visibility over their CBSA commercial account.

A broker remains highly useful for many commercial importers, especially businesses handling:

Multiple HS codes
High-value products
Complex valuation
Regulated goods
SIMA exposure
Multiple ports
Frequent container imports

The key change is that the importer’s own account and security now matter more directly.

CARM Does Not Replace Freight Forwarding Either

CARM manages commercial import accounting and revenue functions.

It does not arrange:

Factory pickup in China
Container loading
Qingdao trucking
Ocean booking
Export declaration
Vessel space
Vancouver terminal pickup
Rail transportation
Toronto delivery

This is why a China-to-Canada shipment still needs coordinated logistics.

For example:

Supplier → Freight Forwarder → Shipping Line → CBSA/Customs Broker → Canadian Inland Carrier → Customer

CARM sits within this wider logistics chain.

CARM and Commercial Accounting Declaration

Under CARM, the:

Commercial Accounting Declaration — CAD

is the key digital accounting document for commercial imports.

It replaced the former B3 accounting form and supports post-accounting adjustments that previously involved processes such as B2 adjustments.

For importers, CAD information can include:

Importer account
Customs classification
Origin
Value for duty
Duties
Taxes
Transaction information

Accurate underlying commercial documents remain essential.

CARM Statement of Account

CARM also gives importers greater visibility into their customs account.

The:

Statement of Account — SOA

helps importers review amounts owing to CBSA.

This is important because an importer should not assume that paying a customs broker automatically means every CBSA account item has been reconciled.

Finance teams importing regularly should periodically review the actual CARM account.

A Practical CARM Workflow for China-to-Canada Importers

For a new Canadian importer sourcing goods from China, the process can be organized as follows.

Before the First Order

Set up:

BN9

↓

CARM

↓

RM / BN15

↓

Internal BAM

↓

Customs Broker Delegation

↓

RPP Decision

↓

Financial Security

Before Shipping

Confirm:

Product

↓

HS Classification

↓

Customs Value

↓

Origin

↓

Estimated Duty & GST

↓

Importer BN15

↓

Broker Instructions

During Ocean Transit

Coordinate:

Bill of Lading

↓

Arrival Information

↓

Customs Documentation

↓

Release Preparation

After Arrival

Complete:

CBSA Release

↓

CAD Accounting

↓

Duty / Tax Payment

↓

Container Pickup

↓

Inland Transportation

↓

Final Delivery

This is much more reliable than trying to solve the importer structure after the container reaches Canada.

Example: 40HQ from Qingdao to Toronto via Vancouver

Suppose a Canadian building-material distributor imports:

1 × 40HQ

containing:

plastic fencing and aluminum posts

with a gross weight of:

23,000 KG

Route:

Shandong Factory → Qingdao → Vancouver → Toronto

Before the container departs Qingdao, the importer should ideally confirm:

CARM

Business is properly registered.

BN15

Correct importer account is active.

Broker

Customs broker has delegated authority.

RPP

Importer knows whether it will use release-before-payment privileges.

Security

Required financial security is active and sufficient.

Product

Commercial description is specific.

HS Code

Classification has been reviewed.

Customs Value

Commercial information supports the declaration.

Duty and GST

Expected customs exposure has been estimated.

Final Delivery

Vancouver-to-Toronto inland transport is coordinated.

This turns CARM from an administrative problem into part of normal shipment planning.

Common CARM Mistakes Importers Should Avoid

1. Waiting Until Cargo Arrives

Do not wait until the container reaches Vancouver before discovering that the company’s importer account is incomplete.

2. Assuming the Broker Registers Everything

Customs brokers cannot register their client’s business in CARM on behalf of the importer.

3. Assuming the Broker’s Bond Still Covers RPP

Regular importers can no longer rely on their customs broker’s security for RPP.

4. Confusing BN9 and BN15

A BN9 alone is not the same thing as the correct importer RM program account.

5. Forgetting Broker Delegation

Registering CARM does not automatically authorize every broker.

6. Ignoring Financial Security Updates

Security requirements can change as monthly customs receivables increase.

7. Forgetting the October 20 Review

RPP users should monitor the annual security notification.

8. Missing the January 15 Increase Deadline

Where the annual requirement increases, additional security generally needs to be arranged by January 15 to maintain RPP privileges.

9. Using a $0 Requirement Without Considering Future Imports

New importers expecting taxable shipments should complete the appropriate self-assessment.

10. Treating DDP as a Way Around CARM

DDP does not remove Canadian customs law or importer responsibilities.

CARM Checklist for Importers

Before your next shipment from China, check:

BN9 confirmed
CARM business registered
Correct RM importer account active
BN15 confirmed
Business Account Manager assigned
Backup BAM considered
Customs broker selected
Broker delegation completed
RPP requirement reviewed
Financial security calculated
Security agreement or deposit posted
RPP enrolment confirmed
Product descriptions reviewed
HS classifications checked
Country of origin confirmed
Commercial value reviewed
Estimated duties reviewed
GST exposure reviewed
Commercial invoice prepared
Packing list prepared
Shipping documents checked
Canadian delivery plan confirmed

For repeat importers, also check:

October 20 annual security notification
Updated security requirement
January 15 adjustment deadline where applicable
Statements of Account
Outstanding customs balances
Broker access permissions

Frequently Asked Questions About CARM Canada

What does CARM stand for?

CARM means CBSA Assessment and Revenue Management.

It is the CBSA’s official commercial import accounting and revenue-management system.

When did CARM become mandatory for commercial import accounting?

CARM became Canada’s official system of record for commercial import duties and taxes on October 21, 2024.

Does an importer need a BN9?

Yes, an appropriate business number is required as part of commercial program registration.

What is the difference between BN9 and BN15?

BN9 identifies the business.

BN15 generally combines the BN9 with an RM program account, for example:

123456789RM0001

Can my customs broker register my company in CARM?

No.

CBSA states that importers need to register their businesses themselves; customs brokers cannot complete the client’s business registration on the client’s behalf.

Can my broker still clear goods for me?

Yes.

A properly authorized customs broker can continue handling customs activities after the appropriate business relationship and delegation are established.

What is RPP?

RPP means Release Prior to Payment.

It allows qualifying importers to obtain release of commercial goods before paying final duties and taxes.

Is RPP compulsory?

No.

RPP is an optional importer sub-program.

It is primarily relevant to businesses that want cargo released before final payment of customs duties and taxes.

Can I use my customs broker’s bond for RPP?

Generally, no.

Under the current CARM model, the importer must post its own qualifying financial security.

How is CARM financial security calculated?

CARM bases the system requirement on the importer’s highest monthly accounts receivable during the previous 12 months.

How much security do I need with a written agreement?

Generally at least 50% of the system-calculated requirement, subject to a minimum of CAD 5,000 per importer BN15 and the applicable maximum.

How much do I need for a security deposit?

Generally 100% of the calculated security requirement.

What is the maximum RPP security amount?

The published maximum standard requirement is generally CAD 10 million per importer program account / BN15.

What happens if I am a new importer?

If CARM has no historical transactions, the system may initially calculate $0.

If the company expects future amounts owing, it should complete an appropriate self-assessment based on expected transactions.

When does CARM update the security requirement?

CBSA currently updates the annual requirement and notifies RPP importers on October 20.

If the requirement increases, the additional security generally needs to be arranged by January 15 of the following year to continue using RPP.

Does CARM apply to non-resident importers?

Yes.

However, non-resident businesses must obtain their BN9 from CRA before completing CARM business registration.

Did Importer of Record rules change in 2026?

Yes.

The updated Importer of Record liability framework took effect on January 1, 2026.

Does CARM make DDP shipping easier?

It can make account management more transparent, but DDP still requires a compliant importer and customs structure.

CARM does not remove Importer of Record, duty, GST, customs accounting or financial-security responsibilities.

BRF SHIPPING Support for China-to-Canada Imports

BRF SHIPPING coordinates freight from Chinese manufacturers to Canadian businesses.

For Canada shipments, our logistics services can include:

China factory pickup
Supplier coordination
Warehouse receiving
Multi-supplier consolidation
Container loading
China export customs
FCL shipping
LCL shipping
Air freight
Qingdao to Vancouver shipping
Shanghai to Vancouver shipping
Shenzhen to Vancouver shipping
Canada customs coordination
Customs-document preparation support
CARM information coordination
Vancouver container pickup
Canada inland rail/truck transport
Toronto delivery
Calgary delivery
Edmonton delivery
Montreal delivery
Door-to-door logistics

BRF SHIPPING is a freight and logistics provider rather than a substitute for the Canadian importer, CBSA or the importer’s licensed customs broker.

For customs-sensitive cargo, we recommend confirming the importer and CARM structure before shipment.

Importing from China to Canada? Check CARM Before Shipping

If your company is preparing an FCL, LCL or air freight shipment from China to Canada, send BRF SHIPPING:

Product Name
Material
HS Code if available
Commercial Value
Pickup Address in China
Packages
CBM
Gross Weight
Container Type
Canadian Destination / Postal Code
CARM Registration Status
BN15 Status
RPP Status