Shipping Guide · Updated October 2026
Canada CARM: what importers of Chinese goods must set up before the first shipment
CARM decides whether your container releases against your account or stalls at the border. This guide walks through the exact setup a Canadian importer of record needs in 2026 — the CARM Client Portal, the BN15 business number and financial security — and the dates that already caught late movers.
Quick answer: CARM is CBSA's commercial import accounting system. Since 21 October 2024 importers register through the CARM Client Portal under a BN15 business number; since 20 May 2025 the importer — not the customs broker — must post financial security to release goods before paying duties. Registration is free; a surety bond runs roughly 1–3% of its amount per year.
- CARM (CBSA Assessment and Revenue Management) went live for commercial importing on 21 October 2024 — registration, accounting, payments and broker delegation now run through the CARM Client Portal.
- Your importer identity is a BN15: a 9-digit CRA business number plus an RM import-export account, requestable directly in the portal since 21 October 2024.
- Since 20 May 2025, Release Prior to Payment requires the importer's own financial security — your customs broker can no longer post theirs on your behalf.
- Two ways to secure RPP: a continuous surety bond (market premiums run roughly 1–3% of the bond amount per year) or a cash deposit with CBSA (minimum CA$5,000).
- Without RPP security, duties and taxes are payable at release, and brokers may hold the file until your registration is complete.
- Buying DDP from China? The seller side carries the importer-of-record setup. Buying FOB? You do — start before the container books, not after it sails.
What CARM is, and what changed in October 2024
CARM — CBSA Assessment and Revenue Management — is the Canada Border Services Agency programme that replaced the agency's decades-old process for commercial import accounting. Since Release 2 went live on 21 October 2024, importers register, account for goods, pay duties and taxes, delegate customs brokers and post financial security in one place: the CARM Client Portal.
The practical change is who carries the risk. Under the old process a customs broker could extend its own bond to cover clients; CARM ends that. The financial security behind Release Prior to Payment now belongs to the importer. CBSA ran a 180-day transition after launch and extended it to 20 May 2025 (Customs Notice 24-27) so importers could get security in place — that transition is over.
Who has to register: the importer of record, not the forwarder
CARM obligations attach to the importer of record — the business whose BN15 the customs entry is filed under. On a China–Canada shipment bought FOB, that is normally the Canadian buyer; on a DDP sale, it is whoever the contract names as importer.
The setup is five steps:
- Get a BN9 business number from the CRA through federal business registration.
- Request the RM import-export account — direct in the CARM Client Portal since 21 October 2024 (steps on the canada.ca CARM registration page) — which completes the BN15.
- Register on the CARM Client Portal and delegate authority to your customs broker.
- Post financial security (bond or deposit) if you want Release Prior to Payment.
- Book the shipment: the forwarder handles the vessel, loading supervision and China export clearance; Canadian entry is filed by your delegated broker.
Non-resident companies import through the same five steps — the security requirement is identical for a Canadian resident and an overseas buyer. The bond route usually needs an arrangement with a Canadian financial institution; the cash deposit route avoids that dependency. What a forwarder does not do is become your importer of record.
Financial security: continuous bond or cash deposit
Since 20 May 2025, releasing goods before duties are paid requires the importer's own financial security posted in CARM. Two instruments do that — plus the deliberate third option of paying at release.
| Option | How it works | 2026 cost benchmark | Trade-off |
|---|---|---|---|
| Continuous surety bond | A licensed surety company underwrites a year of RPP entries | Premiums run roughly 1–3% of the bond amount per year | Underwriting runs on the surety's process; BN15 needed first |
| Cash deposit | Funds posted with CBSA against your BN15 | Minimum CA$5,000; commonly sized near half the highest monthly duty-and-tax bill | Working capital stays locked with CBSA |
| No security — pay at release | Duties and taxes paid when each entry is released | No premium or deposit | No payment deferral; every release funded upfront |
Cost figures are 2026 third-party market ranges, not our quote — actual premiums depend on the surety, the bond amount and your import pattern. Duty and tax amounts depend on HS codes; confirm per product.
Our rule of thumb: a continuous bond earns its keep once you clear more than two or three entries a year. Occasional importers are usually better off paying at release and skipping the admin.
The dates already in force
None of this is a future deadline. Each of these dates is already behind us, which is why a container booked without the setup lands as an exception case at the border.
| Date | What changed |
|---|---|
| 21 Oct 2024 | CARM Release 2 live; RM accounts requestable directly in the CARM Client Portal |
| 20 Jan 2025 | Late-accounting leniency ended — AMPS penalties can apply to late declarations |
| 1 Apr 2025 | Late-payment penalties and interest began applying to overdue accounts |
| 20 May 2025 | Transition ended; the importer needs its own security for Release Prior to Payment |
| Jan 2026 | Remaining late-payment grace lifted; interest and penalties accrue monthly on unpaid debts |
Sources: CBSA Customs Notice 24-27 and CBSA CARM bulletins. Status as of October 2026.
Shipping without the setup: what actually happens
Nothing stops the vessel. The pain starts at the border, where each of the following applies:
- No RPP security. Duties and taxes are payable at release, before the container moves — every shipment is funded upfront.
- Not registered. Brokers may refuse or hold the file until the BN15, the portal registration and the security are complete. Terminal free time runs while you set up.
- Late accounting. AMPS penalties have applied to late declarations since 20 January 2025, late-payment interest since 1 April 2025 — and since January 2026 there is no grace left on unpaid balances.
- DDP from China. The seller side carries the importer-of-record setup. Confirm in writing who posts the security before the booking is made.
Your first container from China: the setup sequence
Do these once, in this order, and every later shipment is routine.
| Step | What you do | Where | What it gives you |
|---|---|---|---|
| 1 | Get the BN9 business number | CRA business registration | Your legal importer identity |
| 2 | Request the RM import-export account | CARM Client Portal (direct since 21 Oct 2024) | The completed BN15 |
| 3 | Register and delegate your broker | CARM Client Portal | A licensed broker can transact for you |
| 4 | Post financial security | CARM Client Portal | Release Prior to Payment |
| 5 | Book against a confirmed cutoff | With your forwarder | The container sails on schedule |
A 15–20 day port-to-port window from Yantian to Vancouver — the China → Canada West reference on our transit-times page — leaves workable margin for steps 2 to 5, but bond underwriting runs on the surety's clock. Start the setup at quotation, not after booking.
The vessel side of the trip — services, ports, sailing frequency — is on the Canada route page. The FAQ below covers the rest.
Frequently asked questions
Do I need CARM registration for a single shipment?
Yes, if you are the importer of record — every commercial entry is filed under a BN15 and accounted through CARM. What a single shipment may not justify is RPP financial security: occasional importers often pay duties at release instead of posting a bond.
Can my customs broker or forwarder post the bond for me?
No. Since 20 May 2025 the importer's own financial security is required for Release Prior to Payment. Your broker can be delegated to transact in the CARM Client Portal, but the bond or cash deposit is yours; your forwarder handles the vessel, the China export clearance and the documents.
How long does the CARM setup take?
The portal steps are self-serve once you have a BN9. Bond underwriting runs on the surety company's process and varies by business, so start at quotation rather than after booking — the container does not wait.
What does CARM cost?
Registration in the CARM Client Portal is free. The money question is financial security: continuous surety bond premiums run roughly 1–3% of the bond amount per year and cash deposits start at CA$5,000 (third-party 2026 market ranges, not our quote). Duties and GST depend on the HS code — confirm per product.
Who handles what on a China–Canada shipment?
Send the factory-ready date, the loading port and the destination, and we reply within 24 hours with a confirmed sailing, the CY cutoff in writing and an itemized all-in quote — China export handled by us, Canadian clearance running through your broker under your CARM setup.
Ready to move a container to Canada?
Tell us what you are shipping and where it needs to go. We will come back with a clear rate and a straight answer.