CBSA Assessment and Revenue Management Program (CARM) is a multi-year transformation initiative that will aid the Government of Canada in protecting and growing $40 billion a year in revenue for Canadians. In fiscal year 2022–2023, the CBSA collected $39.7 billion in duties and taxes on imported goods.
The CARM project is modernizing and simplifying the accounting process related to imported goods, providing a more efficient means for Trade Chain Partners (TCPs) (e.g. importers, customs brokers, carriers, freight forwarders, customs bonded and sufferance warehouse operators, and duty free shop operators) and the CBSA to interact during the importation process and when accounting for commercial goods, and when corrections or amendments to accounting documentation are required.
The CARM System is a rule-based automated decision system, which uses automation to generate reports of potentially non-compliant transactions, using established risking rules; and calculates duties and taxes based on the goods being imported, according to the Customs Act. In all scenarios, human intervention, and overriding is possible, and established recourse processes continue to serve TCPs.