Last reviewed: June 2026 · 6 minute read最后审核:2026年6月 · 约6分钟阅读
CARM (CBSA Assessment and Revenue Management) is the CBSA's system for managing import accounting and payments. Registration is mandatory for every commercial importer — without it, your goods can't be accounted for and releases stall. Here's the process in the order it actually happens.CARM(CBSA评估与收入管理系统)是CBSA管理进口核算和付款的系统。每个商业进口商都必须注册——没有它,货物无法核算,放行会停滞。以下是实际操作顺序。
Step 1 — Business Number and RM account第1步 — 商业编号和RM账户
You need a CRA Business Number (BN9) with an import-export program account (the "RM" extension). If you already have a BN for GST/HST, add the RM account through CRA Business Registration Online — typically processed in 1–2 business days. That timing is CRA’s, not ours, and can run longer at busy periods.您需要带有进出口项目账户("RM"后缀)的CRA商业编号(BN9)。如果已有GST/HST商业编号,通过CRA在线商业注册添加RM账户即可——通常1–2个工作日处理完成。该时限由CRA决定,非我方掌控,繁忙时期可能更久。
Step 2 — Create your portal login第2步 — 创建门户登录
Access the CARM Client Portal with a GCKey or a Sign-In Partner (your online banking credential). The person who registers first becomes the account's first Business Account Manager (BAM) — choose someone with authority, because the BAM controls who else can act for the business.使用GCKey或登录合作伙伴(您的网上银行凭证)访问CARM客户门户。首位注册的人成为账户的第一个业务账户经理(BAM)——请选择有权限的人,因为BAM控制谁能代表企业操作。
Step 3 — Link your business第3步 — 关联您的企业
The portal verifies you against your business by asking questions only the business should know — legal entity details and figures from recent CBSA transactions or CRA records. New importers with no customs history answer from CRA registration data. This is the step where most registrations stall: have your incorporation documents and recent statements in front of you.门户通过只有企业才知道的问题来验证您的身份——法律实体信息以及近期CBSA交易或CRA记录中的数据。没有海关历史的新进口商用CRA注册数据回答。这是大多数注册卡住的环节:请提前准备好公司注册文件和近期报表。
Step 4 — Delegate authority to your broker第4步 — 授权您的报关行
Your customs broker must be granted access within the portal before they can account for your shipments. You approve the broker's pending request (or send one) and set their access level. This replaces nothing — your broker still needs an agency agreement — but without the portal delegation, filings can't flow.您的报关行必须在门户内获得授权才能为您的货物核算。您批准报关行的待处理请求(或主动发出),并设置其访问级别。这不取代任何文件——报关行仍需代理协议——但没有门户授权,申报无法进行。
Step 5 — Post financial security (RPP)第5步 — 提交财务担保(RPP)
To have goods released before duties are paid — which is how commercial importing practically works — you need Release Prior to Payment security: a customs bond or a cash deposit, sized to your monthly duty and tax volume. Without RPP, every shipment waits at the border until payment clears.要在缴税前放行货物——这是商业进口的实际运作方式——您需要"先放行后付款"(RPP)担保:海关保证金或现金押金,金额根据您的月度税费量确定。没有RPP,每票货物都要在口岸等待付款到账。
Step 6 — Set up payment and billing cycles第6步 — 设置付款和账单周期
Duties and taxes consolidate onto a monthly Statement of Account in the portal, paid by pre-authorized debit, online banking, or EDI. Diarize the payment due date — late payment risks your RPP privilege.税费汇总到门户的月度账户报表,通过预授权扣款、网银或EDI支付。请记好付款到期日——逾期付款可能危及您的RPP资格。
Common pitfalls常见问题
Registering with a personal GCKey tied to the wrong person — the first registrant becomes BAM用错误人员的个人GCKey注册——首位注册者即成为BAM
Failing the identity questions because financials aren't on hand因手头没有财务数据而无法通过身份验证问题
Forgetting the broker delegation, then wondering why entries bounce忘记授权报关行,然后疑惑为什么申报被退回
Under-sizing RPP security and hitting the ceiling in peak seasonRPP担保额度不足,旺季时触顶
We walk clients through every step of this — most registrations finish inside a week when the documents are ready. It's included when you onboard with us as your broker.我们陪客户走完每一步——文件齐备时大多数注册一周内完成。选择我们作为报关行时,此服务包含在开户流程中。
Educational overview only — CBSA processes and portal flows change. Verify current requirements or ask our team.仅供学习参考——CBSA流程和门户操作会变化。请核实现行要求或咨询我们的团队。
FAQ常见问题
Frequently asked questions常见问题
Is CARM registration mandatory to import into Canada?进口到加拿大必须注册CARM吗?▼
Yes — every commercial importer must be registered in the CARM Client Portal for CBSA to account for their goods; without it, accounting can't happen and releases stall. This applies whether you import one pallet a year or a container a week, and it applies to non-resident importers as well as Canadian companies.是的——每一家商业进口商都必须在CARM客户门户(CARM Client Portal)完成注册,CBSA才能对其货物进行核算;没有注册,核算无从谈起,放行也会停滞。无论您是一年进口一个托盘还是一周进口一个整柜,这一要求都适用,而且对非居民进口商与加拿大公司同样适用。
Can my customs broker register me in CARM?报关行可以替我注册CARM吗?▼
Not entirely — the portal identity verification is tied to your business, so someone from your company must create the login and become the Business Account Manager. A broker can walk you through each screen and tell you which documents to have ready, but they can't be your BAM. Once you're registered, you delegate portal authority to the broker so filings can flow.不能完全代办——门户的身份验证与您的企业绑定,必须由贵公司的人员创建登录账户并担任企业账户管理员(BAM)。报关行可以逐个页面指导您操作,并告诉您需要准备哪些文件,但不能替您担任BAM。注册完成后,您再在门户中把权限委托给报关行,申报流程才能跑起来。
Can I use my customs broker's bond instead of posting my own security?我可以使用报关行的保证金,而不自己提供担保吗?▼
No — under CARM, Release Prior to Payment (RPP) security belongs to the importer, not the broker. To get goods released before duties are paid you need your own customs bond or cash deposit, sized to your import volume. Importers who skip this find every shipment waiting at the border until payment clears.不可以——在CARM制度下,先放行后缴税(RPP)的担保属于进口商本人,而不属于报关行。要在税款缴清之前放行货物,您需要有自己的海关保证金或现金押金,额度按您的进口量确定。跳过这一步的进口商会发现,每一票货都得在口岸等到款项到账才能放行。
Do non-resident importers need to register in CARM?非居民进口商需要注册CARM吗?▼
Yes. A foreign company acting as the importer of record into Canada needs a Business Number with an RM account, CARM portal registration, and its own RPP security, same as a Canadian importer. The identity-verification step can be trickier without Canadian filing history, so allow extra lead time before your first shipment.需要。以登记进口商(importer of record)身份向加拿大进口的外国公司,同样需要带RM账户的商业号码、CARM门户注册以及自己的RPP担保,要求与加拿大进口商一致。由于缺少加拿大的申报记录,身份验证环节可能更费周折,因此请在首票货物之前预留额外的准备时间。
What happens if I miss a payment on my CARM Statement of Account?如果我漏付了CARM月度账单(Statement of Account)会怎样?▼
Late payment accrues interest and, more importantly, puts your RPP privilege at risk — lose that and your shipments stop releasing before payment, which is operationally painful. Diarize the due date shown on your monthly Statement of Account in the portal and set up pre-authorized debit if you'd rather not watch the calendar.逾期付款会产生利息,更重要的是会危及您的RPP资格——一旦失去该资格,您的货物就无法在付款前放行,操作上会非常被动。请把门户中月度账单(Statement of Account)上显示的到期日记入日程;如果不想天天盯着日历,可以设置预授权扣款。
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