The CARM initiative presents significant changes for businesses importing commercial goods into Canada. Most notably, it will transform the collection of duties and taxes.

Although the customs release process will not change, importers will be required to post their own financial security in the form of a surety bond or cash bond with the Canada Border Services Agency (CBSA), and be responsible for paying duties and taxes directly to CBSA.

Importers will be able to make payment for their applicable duties and taxes through the CARM Client Portal.

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