CBSA's CARM project is a multi-year initiative designed to modernize and streamline the collection of tax and duty for goods imported into Canada. We will review the program and what is means for the Canadian importer.

1. 2020 UPS® Canada Webinar Series
CBSA Assessment and Revenue Management
(CARM)
September 15, 2020
Today’s webinar will begin shortly

2. Proprietary and Confidential: This presentation may not be used or disclosed to other than employees or customers, unless expressly authorized by UPS. This presentation is for informational purposes only and does not constitute legal advice.
Recipient has sole responsibility for determining the usability of any information provided herein. Before recipient acts on the information, recipient should seek professional advice regarding its applicability to your specific circumstances.
© 2020 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown are trademarks of United Parcel Service of America, Inc. All rights reserved.
2020 UPS® Canada Customs Brokerage Webinar Series
Please join UPS’s customs brokerage and public affairs subject matter experts as we explore
how these topics could impact your international trade
2
Today
• Sept 15 – CBSA Assessment and Revenue Management (CARM)
3PM ET, 60 minute duration
Registration:
http://bit.ly/UPS_CARM
Dates subject to change
Previous (recording available)
• April 15 – CUSMA – Transitioning to the new free trade agreement
• June 23 – Canadian Export Reporting System (CERS)
Recording link:
http://bit.ly/CUSMA_rec
http://bit.ly/UPS_CERS_rec

3. Proprietary and Confidential: This presentation may not be used or disclosed to other than employees or customers, unless expressly authorized by UPS. This presentation is for informational purposes only and does not constitute legal advice.
Recipient has sole responsibility for determining the usability of any information provided herein. Before recipient acts on the information, recipient should seek professional advice regarding its applicability to your specific circumstances.
© 2020 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown are trademarks of United Parcel Service of America, Inc. All rights reserved.
This presentation will be available upon check out to all attendees
as well as a link to the event recording.

4. Proprietary and Confidential: This presentation may not be used or disclosed to other than employees or customers, unless expressly authorized by UPS. This presentation is for informational purposes only and does not constitute legal advice.
Recipient has sole responsibility for determining the usability of any information provided herein. Before recipient acts on the information, recipient should seek professional advice regarding its applicability to your specific circumstances.
© 2020 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown are trademarks of United Parcel Service of America, Inc. All rights reserved.
This presentation is for informational purposes only.
It does not constitute legal advice - please consult with your own legal
counsel for such advice.
Do not rely on this information without performing your own research.

5. Proprietary and Confidential: This presentation may not be used or disclosed to other than employees or customers, unless expressly authorized by UPS. This presentation is for informational purposes only and does not constitute legal advice.
Recipient has sole responsibility for determining the usability of any information provided herein. Before recipient acts on the information, recipient should seek professional advice regarding its applicability to your specific circumstances.
© 2020 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown are trademarks of United Parcel Service of America, Inc. All rights reserved.
CBSA Assessment and Revenue Management (CARM)
Presenters
Penny Moulton
Canada Compliance Senior Manager
UPS Canada CHB
Panelist
Peter Shaw
Canada Compliance Senior Manager
UPS Canada CHB
Panelist
Tammy Bilodeau
Director, CCS, BBA
UPS Canada Customs Brokerage
Host
Paul Winters
Vice President
UPS Canada Global Freight
Forwarding/
Customs Brokerage

6. Proprietary and Confidential: This presentation may not be used or disclosed to other than employees or customers, unless expressly authorized by UPS. This presentation is for informational purposes only and does not constitute legal advice.
Recipient has sole responsibility for determining the usability of any information provided herein. Before recipient acts on the information, recipient should seek professional advice regarding its applicability to your specific circumstances.
© 2020 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown are trademarks of United Parcel Service of America, Inc. All rights reserved.
6
• Introduction
• Timelines
• Portal
• Mandatory security
• Future state
• Accounting CARM
• Customs Self Assessment
(CSA) accounting
• Policy updates
Agenda
Any questions?
Ask our panelists using
the “Q&A” function
CSCB continuing education credit available

7. Proprietary and Confidential: This presentation may not be used or disclosed to other than employees or customers, unless expressly authorized by UPS. This presentation is for informational purposes only and does not constitute legal advice.
Recipient has sole responsibility for determining the usability of any information provided herein. Before recipient acts on the information, recipient should seek professional advice regarding its applicability to your specific circumstances.
© 2020 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown are trademarks of United Parcel Service of America, Inc. All rights reserved.
7
• Introduction
• Timelines
• Portal
• Mandatory security
• Future state
• Accounting CARM
• Customs Self Assessment
(CSA) accounting
• Policy updates
Agenda

8. Proprietary and Confidential: This presentation may not be used or disclosed to other than employees or customers, unless expressly authorized by UPS. This presentation is for informational purposes only and does not constitute legal advice.
Recipient has sole responsibility for determining the usability of any information provided herein. Before recipient acts on the information, recipient should seek professional advice regarding its applicability to your specific circumstances.
© 2020 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown are trademarks of United Parcel Service of America, Inc. All rights reserved.
8
CBSA Assessment and Revenue
Management (CARM)
What is CARM?
• A major Canadian government initiative
• CARM will:
• allow clients to register and view their
accounts through a secure self service
portal
• introduce an electronic payment option for
commercial clients
• provide client based accounting through
business numbers, which will improve the
information flow between CBSA and its
clients

9. Proprietary and Confidential: This presentation may not be used or disclosed to other than employees or customers, unless expressly authorized by UPS. This presentation is for informational purposes only and does not constitute legal advice.
Recipient has sole responsibility for determining the usability of any information provided herein. Before recipient acts on the information, recipient should seek professional advice regarding its applicability to your specific circumstances.
© 2020 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown are trademarks of United Parcel Service of America, Inc. All rights reserved.
9
CARM
• Commercial accounting declaration (CAD) replaces B3
• CARM web portal
• Introduction of HS classification and calculation tools
• Proposed future state processes (corrections and versioning) replace B2
• All importers register in CARM portal using a business number – registration mandatory to
ensure access
• Customs brokers are required to release shipments under CARM

10. Proprietary and Confidential: This presentation may not be used or disclosed to other than employees or customers, unless expressly authorized by UPS. This presentation is for informational purposes only and does not constitute legal advice.
Recipient has sole responsibility for determining the usability of any information provided herein. Before recipient acts on the information, recipient should seek professional advice regarding its applicability to your specific circumstances.
© 2020 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown are trademarks of United Parcel Service of America, Inc. All rights reserved.
10
CARM
Release 2
• Will allow for corrections and adjustments completed through portal or EDI
• Corrections are prior to payment and statement of adjustments
• Adjustments are after the payment and statement of account
• Corrections and adjustments are referred to as B3 versioning
• Each adjustment is a new version of the CAD
• CAD replaces the traditional B2 and eliminates CBSA B2-1 acknowledgement of the B2
filed

11. Proprietary and Confidential: This presentation may not be used or disclosed to other than employees or customers, unless expressly authorized by UPS. This presentation is for informational purposes only and does not constitute legal advice.
Recipient has sole responsibility for determining the usability of any information provided herein. Before recipient acts on the information, recipient should seek professional advice regarding its applicability to your specific circumstances.
© 2020 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown are trademarks of United Parcel Service of America, Inc. All rights reserved.
11
• Introduction
• Timelines
• Portal
• Mandatory security
• Future state
• Accounting CARM
• Customs Self Assessment
(CSA) accounting
• Policy Updates
Agenda

12. Proprietary and Confidential: This presentation may not be used or disclosed to other than employees or customers, unless expressly authorized by UPS. This presentation is for informational purposes only and does not constitute legal advice.
Recipient has sole responsibility for determining the usability of any information provided herein. Before recipient acts on the information, recipient should seek professional advice regarding its applicability to your specific circumstances.
© 2020 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown are trademarks of United Parcel Service of America, Inc. All rights reserved.
12
CARM
Delivered in a phased approach
Fall
2020
Spring
2021
Fall
2021
Release 0 Release 1 Release 2
Account Receivable
Ledger (ARL) will be
re-platformed to the
SAP environment
Basic portal
functionality will be
introduced
Registration and
enrolment will be available
to all clients, as well as
electronic declarations
with versioning

13. Proprietary and Confidential: This presentation may not be used or disclosed to other than employees or customers, unless expressly authorized by UPS. This presentation is for informational purposes only and does not constitute legal advice.
Recipient has sole responsibility for determining the usability of any information provided herein. Before recipient acts on the information, recipient should seek professional advice regarding its applicability to your specific circumstances.
© 2020 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown are trademarks of United Parcel Service of America, Inc. All rights reserved.
13
• Introduction
• Timelines
• Portal
• Mandatory security
• Future state
• Accounting CARM
• Customs Self Assessment
(CSA) accounting
• Policy updates
Agenda

14. Proprietary and Confidential: This presentation may not be used or disclosed to other than employees or customers, unless expressly authorized by UPS. This presentation is for informational purposes only and does not constitute legal advice.
Recipient has sole responsibility for determining the usability of any information provided herein. Before recipient acts on the information, recipient should seek professional advice regarding its applicability to your specific circumstances.
© 2020 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown are trademarks of United Parcel Service of America, Inc. All rights reserved.
14
CARM
Online client portal
• Conducting business with CBSA?
Registration in CARM portal
required by business number
• Importers designate customs
brokers’ access
• UPS will advise when portal is
ready

15. Proprietary and Confidential: This presentation may not be used or disclosed to other than employees or customers, unless expressly authorized by UPS. This presentation is for informational purposes only and does not constitute legal advice.
Recipient has sole responsibility for determining the usability of any information provided herein. Before recipient acts on the information, recipient should seek professional advice regarding its applicability to your specific circumstances.
© 2020 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown are trademarks of United Parcel Service of America, Inc. All rights reserved.
15
• Introduction
• Timelines
• Portal
• Mandatory security
• Future state
• Accounting CARM
• Customs Self Assessment
(CSA) accounting
• Policy Updates
Agenda

16. Proprietary and Confidential: This presentation may not be used or disclosed to other than employees or customers, unless expressly authorized by UPS. This presentation is for informational purposes only and does not constitute legal advice.
Recipient has sole responsibility for determining the usability of any information provided herein. Before recipient acts on the information, recipient should seek professional advice regarding its applicability to your specific circumstances.
© 2020 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown are trademarks of United Parcel Service of America, Inc. All rights reserved.
16
CARM
Mandatory Security
Future State Functionality
• CARM will simplify how CBSA will receive bonds via the following options:
• An Importer will obtain a bond with a surety company, and CARM will receive the bond
via an API set up with the surety company, or,
• An Importer will enter their bond information on the CARM Client Portal, and their surety
company will be notified to validate they have a bond for the amount specified
• The CARM client portal will provide the ability for importers to view all security posted
including current utilization of Release prior to payment (RPP) bonds, and will prompt the
importer with proactive nudges to increase security or make payment if their account
balance is approaching the amount of RPP security posted

17. Proprietary and Confidential: This presentation may not be used or disclosed to other than employees or customers, unless expressly authorized by UPS. This presentation is for informational purposes only and does not constitute legal advice.
Recipient has sole responsibility for determining the usability of any information provided herein. Before recipient acts on the information, recipient should seek professional advice regarding its applicability to your specific circumstances.
© 2020 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown are trademarks of United Parcel Service of America, Inc. All rights reserved.
17
CARM
Mandatory Security
Future State Overview
• CBSA will monitor the utilization of an Importer’s RPP security (i.e. current account balance
compared to RPP security posted). A summary of the potential thresholds and related
actions is presented below:
RPP Security
Utilization
Timing* Action*
> 75% Day 1 Nudge
> 100% TBD
Second Nudge
Risk, Trust, Compliance (RTC) Score Impact
Fee Issued
Removal from RPP Program

18. Proprietary and Confidential: This presentation may not be used or disclosed to other than employees or customers, unless expressly authorized by UPS. This presentation is for informational purposes only and does not constitute legal advice.
Recipient has sole responsibility for determining the usability of any information provided herein. Before recipient acts on the information, recipient should seek professional advice regarding its applicability to your specific circumstances.
© 2020 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown are trademarks of United Parcel Service of America, Inc. All rights reserved.
18
CARM
Mandatory Import Security
• Minimum surety bond amount $25,000
• Small/medium business surety < $25,000 - maximum amount ability provides 100% surety
in portal
• Small business surety < $5,000 - potential for credit on account
• All other importers’ surety is set at 50% of the highest month of accounts receivable (AR)
• Moving to electronic bonds
• Importers should obtain RPP security prior to R2 go live
• Importers will continue to be required to obtain a bond from an acceptable Surety Company
as outlined and published by the Treasury Board of Canada Secretariat: https://www.tbs-
sct.gc.ca/pol/doc-eng.aspx?id=15796

19. Proprietary and Confidential: This presentation may not be used or disclosed to other than employees or customers, unless expressly authorized by UPS. This presentation is for informational purposes only and does not constitute legal advice.
Recipient has sole responsibility for determining the usability of any information provided herein. Before recipient acts on the information, recipient should seek professional advice regarding its applicability to your specific circumstances.
© 2020 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown are trademarks of United Parcel Service of America, Inc. All rights reserved.
19
• Introduction
• Timelines
• Portal
• Mandatory security
• Future state
• Accounting CARM
• Customs Self Assessment
(CSA) accounting
• Policy Updates
Agenda

20. Proprietary and Confidential: This presentation may not be used or disclosed to other than employees or customers, unless expressly authorized by UPS. This presentation is for informational purposes only and does not constitute legal advice.
Recipient has sole responsibility for determining the usability of any information provided herein. Before recipient acts on the information, recipient should seek professional advice regarding its applicability to your specific circumstances.
© 2020 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown are trademarks of United Parcel Service of America, Inc. All rights reserved.
20
CARM
The 17 core processes enabled by CARM will help CBSA to realize the intended
CARM benefits, thereby facilitating importation of commercial goods into Canada
Manage Corrections
ManageOverdue
Collections
ManageAppeals
Register Client
Enroll in Program
Accounting Post-AccountingPre-Arrival
Manage Compliance
Manage Compliance Monitoring Analytics
Manage Trade and Revenue Reporting and Analytics
Manage Financial Security
Manage Client MasterData
Manage Adjustments
Manage Tariff
Calculation Rules and
Validation Files
ManageRulings
ManageAssessment
ManageTemporary
Importation
ManageBilling ManageInter-program
Offsetting
ManagePayment
Processing

21. Proprietary and Confidential: This presentation may not be used or disclosed to other than employees or customers, unless expressly authorized by UPS. This presentation is for informational purposes only and does not constitute legal advice.
Recipient has sole responsibility for determining the usability of any information provided herein. Before recipient acts on the information, recipient should seek professional advice regarding its applicability to your specific circumstances.
© 2020 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown are trademarks of United Parcel Service of America, Inc. All rights reserved.
21
• Introduction
• Timelines
• Portal
• Mandatory security
• Future state
• Accounting CARM
• Customs Self Assessment
(CSA) accounting
• Policy updates
Agenda

22. Proprietary and Confidential: This presentation may not be used or disclosed to other than employees or customers, unless expressly authorized by UPS. This presentation is for informational purposes only and does not constitute legal advice.
Recipient has sole responsibility for determining the usability of any information provided herein. Before recipient acts on the information, recipient should seek professional advice regarding its applicability to your specific circumstances.
© 2020 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown are trademarks of United Parcel Service of America, Inc. All rights reserved.
CARM – CBSA Assessment and Revenue Management
22

23. Proprietary and Confidential: This presentation may not be used or disclosed to other than employees or customers, unless expressly authorized by UPS. This presentation is for informational purposes only and does not constitute legal advice.
Recipient has sole responsibility for determining the usability of any information provided herein. Before recipient acts on the information, recipient should seek professional advice regarding its applicability to your specific circumstances.
© 2020 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown are trademarks of United Parcel Service of America, Inc. All rights reserved.
CARM – CBSA Assessment and Revenue Management
23

24. Proprietary and Confidential: This presentation may not be used or disclosed to other than employees or customers, unless expressly authorized by UPS. This presentation is for informational purposes only and does not constitute legal advice.
Recipient has sole responsibility for determining the usability of any information provided herein. Before recipient acts on the information, recipient should seek professional advice regarding its applicability to your specific circumstances.
© 2020 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown are trademarks of United Parcel Service of America, Inc. All rights reserved.
24
• Introduction
• Timelines
• Portal
• Mandatory security
• Future state
• Accounting CARM
• Customs Self Assessment –
CSA accounting
• Policy Updates
Agenda

25. Proprietary and Confidential: This presentation may not be used or disclosed to other than employees or customers, unless expressly authorized by UPS. This presentation is for informational purposes only and does not constitute legal advice.
Recipient has sole responsibility for determining the usability of any information provided herein. Before recipient acts on the information, recipient should seek professional advice regarding its applicability to your specific circumstances.
© 2020 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown are trademarks of United Parcel Service of America, Inc. All rights reserved.
25
CARM CSA accounting option 1
Release 2 Billing Cycles – Current vs. Future State
Option 1
CSA Accounting Option 1
Element Current State Future State
Release / Receipt Period Calendar month (the first day to the last day) No Change
Trade Data Reporting
(current state) / Accounting
(future state)
Accounting for goods released/received in a
calendar month (Month 1) is due by the 18th of the
following month (Month 2)
Accounting for goods released/received in a
calendar month (Month 1) is due by the
Payment Due Date (10 week days after the 17th of
Month 2)
Time to Submit B3 (current
state) / CAD (future state)
Min: 18 days
Max: 49 days
Min: 31 days
Max: 62 days
Payment Period
Receipts/releases from 19th of Month 1 to the 18th
of Month 2 must be paid by the last business day
of Month 2
Goods released/received in a calendar month
(Month 1) is due 10 week days after the 17th of
Month 2
Statement of Account (SOA) N/A
25th of Month 2 for all goods
released in Month 1*
Payment Due Date Last business day of Month 2 10 week days after the 17th of Month 2
*Note: the SOA will only reflect goods released and accounted for by the CAD due date

26. Proprietary and Confidential: This presentation may not be used or disclosed to other than employees or customers, unless expressly authorized by UPS. This presentation is for informational purposes only and does not constitute legal advice.
Recipient has sole responsibility for determining the usability of any information provided herein. Before recipient acts on the information, recipient should seek professional advice regarding its applicability to your specific circumstances.
© 2020 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown are trademarks of United Parcel Service of America, Inc. All rights reserved.
26
CARM CSA accounting option 2
Release 2 Billing Cycles – Current vs. Future State
Option 2
CSA Accounting Option 2
Element Current State Future State
Release / Receipt Period The 19th of Month 1 to the 18th of Month 2 The 18th of Month 1 to the 17th of Month 2
Trade Data Reporting
(current state) / Accounting
(future state)
Accounting for goods released/received from 19th
of Month 1 to the 18th Month 2 is due by last
business day of Month 2
Accounting for goods released/received from
the 18th of Month 1 to the 17th of Month 2 is due by
the Payment Due Date (10 week days after the 17th
of Month 2)
Time to Submit B3 (current
state) / CAD (future state)
Min: 10 days
Max: 43 days
Min: 10 days
Max: 45 days
Payment Period
Receipts/releases from 19th of Month 1 to the 18th
of Month 2 must be paid by the last business day
of Month 2
Goods released/received from the 18th of Month 1
to the 17th of Month 2 is due 10 week days after the
17th of Month 2
Statement of Account (SOA) N/A
25th of Month 2 for all goods
released in Month 1*
Payment Due Date Last business day of Month 2 10 week days after the 17th of Month 2
*Note: the SOA will only reflect goods released and accounted for by the CAD due date

27. Proprietary and Confidential: This presentation may not be used or disclosed to other than employees or customers, unless expressly authorized by UPS. This presentation is for informational purposes only and does not constitute legal advice.
Recipient has sole responsibility for determining the usability of any information provided herein. Before recipient acts on the information, recipient should seek professional advice regarding its applicability to your specific circumstances.
© 2020 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown are trademarks of United Parcel Service of America, Inc. All rights reserved.
CARM – CBSA Assessment and Revenue Management
27

28. Proprietary and Confidential: This presentation may not be used or disclosed to other than employees or customers, unless expressly authorized by UPS. This presentation is for informational purposes only and does not constitute legal advice.
Recipient has sole responsibility for determining the usability of any information provided herein. Before recipient acts on the information, recipient should seek professional advice regarding its applicability to your specific circumstances.
© 2020 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown are trademarks of United Parcel Service of America, Inc. All rights reserved.
28
• Introduction
• Introduction
• Timelines
• Portal
• Mandatory security
• Future state
• Accounting CARM
• Customs Self Assessment –
CSA
• Policy Updates
Agenda

29. Proprietary and Confidential: This presentation may not be used or disclosed to other than employees or customers, unless expressly authorized by UPS. This presentation is for informational purposes only and does not constitute legal advice.
Recipient has sole responsibility for determining the usability of any information provided herein. Before recipient acts on the information, recipient should seek professional advice regarding its applicability to your specific circumstances.
© 2020 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown are trademarks of United Parcel Service of America, Inc. All rights reserved.
29
CARM
Associated Policy Updates
As a result of the legislative and regulatory amendments proposed for CARM, a number of
policy updates will be required. D-memoranda such as the following will require changes:
• D1-7-1 Posting Security for transacting bonded operations
• D1-8-1 Licensing of Customs Brokers
• D4-1-4 Customs Sufferance Warehouses
• D4-3-2 Duty Free Shop Licensing
• D7-4-4 Customs Bonded Warehouses
• D17-1-4 Release of Commercial Goods
• D17-1-5 Registration, Accounting and Payment for Commercial Goods
• D17-1-8 Release Prior to Payment
• D17-1-10 Coding of Customs Accounting Documents
• D17-5-1 Payment of Duties and Taxes on Imported Commercial Goods
https://www.cbsa-asfc.gc.ca/prog/carm-gcra/benef-initiat-avant/sc-eng.html
Note: This list is not exhaustive. Additional policy changes will be required

30. Proprietary and Confidential: This presentation may not be used or disclosed to other than employees or customers, unless expressly authorized by UPS. This presentation is for informational purposes only and does not constitute legal advice.
Recipient has sole responsibility for determining the usability of any information provided herein. Before recipient acts on the information, recipient should seek professional advice regarding its applicability to your specific circumstances.
© 2020 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown are trademarks of United Parcel Service of America, Inc. All rights reserved.
UPS® Tradenomics:
The economic impact of trade on your business
30
6 key benefits of CARM
View statement
of accounts
(SOAs) and daily
notices
Create and manage
account, linked
business portal
accounts
Acquire a business
number and/or
enroll
in CBSA programs
Delegate
authority to
third parties,
such as customs
brokers
Request
advanced ruling,
receive/view
notifications
Replace new
electronic
commercial
accounting
declarations
1 2 3 4 5 6

31. Proprietary and Confidential: This presentation may not be used or disclosed to other than employees or customers, unless expressly authorized by UPS. This presentation is for informational purposes only and does not constitute legal advice.
Recipient has sole responsibility for determining the usability of any information provided herein. Before recipient acts on the information, recipient should seek professional advice regarding its applicability to your specific circumstances.
© 2020 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown are trademarks of United Parcel Service of America, Inc. All rights reserved.
31
CARM
UPS can help
Guide you through
the set up
Help you obtain a
bond
Act as sole broker
or among many
brokers
Heavy lifting
(portal management)
1 2 3 4

32. Proprietary and Confidential: This presentation may not be used or disclosed to other than employees or customers, unless expressly authorized by UPS. This presentation is for informational purposes only and does not constitute legal advice.
Recipient has sole responsibility for determining the usability of any information provided herein. Before recipient acts on the information, recipient should seek professional advice regarding its applicability to your specific circumstances.
© 2020 United Parcel Service of America, Inc. UPS, the UPS brandmark, the color brown are trademarks of United Parcel Service of America, Inc. All rights reserved.
32
Questions?
For more information on CARM and how UPS can
support the transition, please email:
carm@ups.com
For other compliance needs, reach out to:
UPS Trade Management Services (TMS)
tmscanada@ups.com

33. Thank you!
Please remember to take our survey and
to inquire about CSCB continuing
education credits