New rules for reporting and paying duties on commercial imports via the CARM system have taken effect in Canada. For ordinary people who receive personal packages from abroad, this does not mean they need to rush to register on the new portal. However, Ukrainians who run small businesses, sell goods online, or regularly order products for resale should check the changes in advance.
CARM is a system of the Canada Border Services Agency (CBSA) used to process duties and taxes on commercial goods imported into Canada. It became the official accounting system on October 21, 2024, and new importer liability rules took effect on January 1, 2026. Simply put, if goods are imported not for personal use but for business purposes, it is important to understand who is listed as the importer and who is responsible for customs data and payments.
Personal Package or Commercial Import
The main distinction is between a personal package and a commercial import. If a person receives a gift from relatives or buys clothing, electronics, or other items for themselves, registration with CARM is usually not required. However, such a package may still be subject to GST/HST, provincial taxes, customs duties, or postal and courier service fees.
The situation is different if the goods are ordered for sale, production, work, a marketplace, a store, social media, or regular business activities. In that case, it may be considered a commercial import. In such a situation, the business may need a business number, an import-export account, registration in the CARM Client Portal, and the assistance of a customs broker.
When This Matters for Ukrainians in Canada
For Ukrainians in Canada, this is particularly important in three cases.
First—a person is starting a small business and ordering goods from Ukraine, the EU, the US, or Asia.
Second—they sell imported items through Etsy, Amazon, Shopify, social media, or local marketplaces.
Third—they regularly receive shipments via courier and consider them “regular packages,” even though they are actually for business purposes.
The risk is that liability cannot simply be shifted to the courier or broker. If a person or company is listed as the importer of record, they may be liable for duties, taxes, and potential additional charges following an audit. Therefore, it is important for the entrepreneur to know exactly how the goods are cleared, who is listed as the importer, and what data is submitted to CBSA.
Why You Need the CARM Client Portal
The CARM Client Portal is specifically designed for commercial importers and participants in the supply chain. Through it, businesses register an account, manage access, view charges and payments, and authorize a customs broker. If a company wants to receive goods before final payment of duties and taxes through Release Prior to Payment, it must separately meet the program’s requirements, including financial security.
For small businesses, this may come as a surprise. Previously, many simply relied on the courier: the goods arrived, an invoice was issued, and payment was made. Now, entrepreneurs should check in advance whether they have a business number, whether an import-export account has been opened, whether the business is registered in CARM, and whether the relationship with the broker is properly established.
Low-cost courier shipments can also be commercial
It’s also important to be careful with low-cost courier shipments. Even if the package is small, it may be considered commercial if the goods are imported for sale or business purposes. For commercial goods that go through courier low-value shipment procedures, CBSA requires importers to register and comply with CARM rules. Repeated violations can lead to delays and processing issues for the business.
What regular recipients of personal packages need
Regular recipients of personal packages need to keep the invoice, proof of payment, a description of the goods, and correspondence with the seller. If the post office or courier charges a duty, tax, or brokerage fee, it’s worth checking exactly what the payment is for. In case of a dispute, you can contact the carrier or use the review procedure at CBSA.
It’s important not to confuse CARM with regular postal fees. CARM is not a new duty for all international packages, nor is it a mandatory portal for every buyer. However, personal packages may still be inspected by CBSA, and goods valued above the established limits may be subject to taxes and duties.
Practical conclusion for Ukrainians
The practical conclusion for Ukrainians is simple. If you’re buying goods for yourself, you usually don’t need to register with CARM, but you should factor in potential taxes and fees in advance. If you’re importing goods for business, resale, or regular commercial activity, you need to check your registration, broker, CARM Client Portal, and importer of record responsibilities.
Those who combine personal and business orders should be especially careful. For example, if goods are shipped to a personal name but then sold through a marketplace or social media, this can create issues not only with customs but also with taxes and accounting. In such cases, it is better to separate personal purchases and business imports in advance.
Editor’s Note
Editor’s Note: This news does not mean that all Ukrainians in Canada must register with CARM. It means that Ukrainians with small businesses, online sales, or regular imports need to check whether their shipments have become commercial imports. A misclassification can lead to delays in delivery, additional fees, and problems with customs reporting.
Based on information from: CBSA — CARM, Customs Notice 25-32, CBSA — Importing by mail or courier