--- title: CARM Transition Period Ends December 31 Ahead of Full Implementation description: CBSA confirms the end of the CARM transition period on December 31 and outlines importer liability, registration, financial security, and CLVS requirements image: https://blog.coleintl.com/hubfs/Images/Trade%20News%20pictures/Updated%20version/Trade%20News%20-%20CDN%20Customs.jpg --- - [About](https://www.coleintl.com/services#) - [About Cole](https://www.coleintl.com/about/about-cole/mission-vision-and-values) - [Mission, Vision and Values](https://www.coleintl.com/about/about-cole/mission-vision-and-values) - [Our History](https://www.coleintl.com/about/about-cole/history) - [Culture of Caring](https://www.coleintl.com/about/about-cole/culture-of-caring) - [Careers](https://www.coleintl.com/careers) - [Industries](https://www.coleintl.com/about/industries) - [Aerospace](https://www.coleintl.com/about/industries/aerospace) - [Agriculture](https://www.coleintl.com/about/industries/agriculture) - 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January 1, 2026, will mark the coming into force of legislative amendments to the Customs Act, and CARM will be Canada’s permanent system for customs accounting and duty payment. CARM has been the system of record for accounting for imported goods and paying duties since October 21, 2024, with the CARM Client Portal (CCP) serving as the centralized platform for trade chain partners to register their CBSA accounts and enrol in required programs. While [temporary transition measures](https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn24-27-eng.html) were introduced to support trade continuity during implementation, [Customs Notice 25-32](https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn25-32-eng.html) confirms that they will expire as planned on December 31, 2025. The notice addresses key areas, including importer of record liability, registration and financial security requirements, rules for CLVS imports, the continued use of broker Business Numbers in specific scenarios, and contingency measures for essential goods. With the transition period ending, importers, customs brokers, and authorized couriers involved in importing goods into Canada must be prepared to comply with CARM requirements. ## **New importer liability rules** As of January 1, 2026, the [importer of record,](https://blog.coleintl.com/import-foundations/what-it-means-to-be-the-importer-of-record-in-canada) along with the importer and owner of the goods, will be legally responsible for all duties and taxes. Additionally, they will be liable for post-accounting duties identified through verifications or if they have reason to believe an error was made at the time of accounting. For entities that become subject to section 17 of the Customs Act solely as a result of the legislative amendments, importer of record liability will still begin on January 1, 2026. ## **Registration and financial security mandates** Commercial importers must be registered in the CCP and obtain a Business Number (BN) once the CARM transition period ends. Importers who want to electronically release their goods before payment of duties and taxes must be enrolled in the Release Prior to Payment (RPP) program and post financial security. These requirements apply to both resident and non-resident importers. Beyond December 31, 2025, importers who are not registered in the CCP or do not meet RPP and financial security requirements may experience delays in release. ## **Specific rules for CLVS shipments** Importers of commercial Courier Low Value Shipment (CLVS) goods are required to obtain a Business Number, register in the CCP, enrol in RPP, and delegate authority to a customs broker to transact with the CBSA. For commercial goods imported under the CLVS Program, a customs broker’s BN15 may be used on the F-type CAD in limited circumstances, specifically when the goods were released before the importer has completed CARM registration. Meanwhile, brokers are expected to take all necessary steps to ensure importers are registered in CARM and meet RPP requirements. The CBSA will conduct post-release compliance monitoring and verification of goods imported through the CLVS Program to ensure that this is completed. Repeated non-compliance may result in commercial importers being ineligible to import goods under the CLVS Program.  If it is determined, after release and delivery, that the goods did not qualify for CLVS processing, the broker’s BN15 may be used on the V-type CAD. This could happen if goods are regulated or if their value for duty exceeds $3,300. ## **The continued use of broker Business Numbers** The use of a customs broker’s BN15 and RPP will continue for non-commercial (casual) importations cleared through the commercial stream. For non-commercial goods imported under the CLVS Program, the BN15 of an approved CLVS participant must be used for accounting when submitting the F-type CAD. The CBSA will continue to allow the use of a broker’s BN15 for the release and accounting of temporary trade show and convention imports on behalf of importers. It will also allow the continued use of a broker’s BN15 for auction house imports when importers are not registered in the CCP or do not have a Business Number. In the event that importers have not yet registered and release may be delayed, the CBSA may accept a CBSA administrative BN15 on a paper C-type CAD to ensure timely release.  ## **Contingency measures for essential goods** Contingency measures for essential goods remain in place and are not affected by the end of the CARM transition period. Customs Notice 25-32 does not change or cancel the RPP Contingency Plan outlined in Customs Notice 25-23, which applies to goods that are time-sensitive, perishable, or necessary for health and well-being.   **At Cole International, we offer** [**customs brokerage**](https://www.coleintl.com/canadian-customs-brokerage/) **services to help Canadian businesses navigate CARM, prepare for the end of transition measures, and manage ongoing customs compliance.** **If you need support preparing for full CARM compliance ahead of the December 31 deadline, reach out to one of our** [**trade professionals**](https://www.coleintl.com/contact-us) **to discuss how we can help.** [Back to blog list](https://blog.coleintl.com/tradenews) [![Sign-Up | Trade News](https://no-cache.hubspot.com/cta/default/4433425/07c10ba9-9452-4e34-baf2-3069da56bcbc.png)](https://cta-redirect.hubspot.com/cta/redirect/4433425/07c10ba9-9452-4e34-baf2-3069da56bcbc) ### Search Topic - [Importing into Canada](https://blog.coleintl.com/tradenews/tag/importing-into-canada) - [Importing into the U.S.](https://blog.coleintl.com/tradenews/tag/importing-into-the-us) - [Freight](https://blog.coleintl.com/tradenews/tag/freight) ### Latest Articles - [U.S. Revises 50% Section 338 Tariffs on Canadian Goods](https://blog.coleintl.com/tradenews/us-revises-50-percent-section-338-tariffs-on-canadian-goods) - [The White House Announces U.S. Import Bans on Certain Canadian Goods](https://blog.coleintl.com/tradenews/the-white-house-announces-us-import-bans-on-certain-canadian-goods) - [Canada Extends U.S. Surtax Remission to New 2026 Counter-Tariffs](https://blog.coleintl.com/tradenews/canada-extends-us-surtax-remission-to-new-2026-counter-tariffs) - [CBSA Updates Customs Tariff to Add CPUKT Tariff Treatment for UK Goods](https://blog.coleintl.com/tradenews/cbsa-updates-customs-tariff-to-add-cpukt-tariff-treatment-for-uk-goods) - [Finance Canada Outlines Counter-Tariff Remission Process for U.S. Goods](https://blog.coleintl.com/tradenews/finance-canada-outlines-counter-tariff-remission-process-for-us-goods) ### Archive - [September 2026 (6)](https://blog.coleintl.com/tradenews/archive/2026/09) - [August 2026 (9)](https://blog.coleintl.com/tradenews/archive/2026/08) - [July 2026 (8)](https://blog.coleintl.com/tradenews/archive/2026/07) - [June 2026 (8)](https://blog.coleintl.com/tradenews/archive/2026/06) - [May 2026 (10)](https://blog.coleintl.com/tradenews/archive/2026/05) [Connect with us on LinkedIn](https://www.linkedin.com/company/cole-international) [Follow us on X](https://twitter.com/coleintl) [Like us on Facebook](https://www.facebook.com/coleinternational/) [Subscribe to our YouTube](https://www.youtube.com/channel/UC5oW_PP77Umw5r0X9OWpGmQ) [Get a quote](https://www.coleintl.com/get-a-quote) [![cole](https://blog.coleintl.com/hubfs/raw_assets/public/WcTest_August2024_TradeNews/images/cole-logo-horizontal-white.svg "cole")](https://www.coleintl.com/) Cole International is a logistics solutions provider offering a full spectrum of services from customs brokerage, transportation, warehousing and trade consulting. #### Contact us today - [Phone: 403-262-2771](tel:4032622771) - [Toll Free: 1-800-313-4281](tel:18003134281) - Fax: 403-262-7301 - Accounting Fax: 403-262-8039 #### Corporate office 1111 49 Avenue NE Calgary, AB, Canada T2E 8V2 P.O. 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All Rights Reserved. - [Payment Options](https://www.coleintl.com/payment-options.php) - [Legal](https://www.coleintl.com/legal.php) - [Service Terms](https://www.coleintl.com/service-terms.php) - [Accessibility](https://www.coleintl.com/services.php#) ```json { "@context" : "https://schema.org", "@type" : "BlogPosting", "author" : { "@type" : "Person", "name" : "Cole Marketing", "url" : "https://blog.coleintl.com/tradenews/author/cole-marketing" }, "dateModified" : "2025-12-26T14:00:00.106Z", "datePublished" : "2025-12-26T14:00:00.000Z", "headline" : "CARM Transition Period Ends December 31 Ahead of Full Implementation", "image" : [ "https://blog.coleintl.com/hubfs/Images/Trade%20News%20pictures/Updated%20version/Trade%20News%20-%20CDN%20Customs.jpg" ], "mainEntityOfPage" : { "@id" : "https://blog.coleintl.com/tradenews/carm-transition-period-ends-december-31-ahead-of-full-implementation", "@type" : "WebPage" }, "publisher" : { "@type" : "Organization", "logo" : { "@type" : "ImageObject", "url" : "https://blog.coleintl.com/hubfs/cole_int_h_rgb-1.png" }, "name" : "Cole International Inc." } } ```