Canada’s customs landscape has undergone transformation with the full implementation of the CBSA Assessment and Revenue Management (CARM) system in October 2024. For UK businesses exporting to Canada, this shift introduces new obligations, digital processes and potential contractual implications. UKFT’s initial update on the development can be found here.

What Is CARM?

CARM is the Canada Border Services Agency’s new digital platform for managing import declarations and duties. It replaces legacy systems and introduces the CARM Client Portal, a centralised interface through which importers must register, manage accounts, and assign roles to customs brokers and service providers. 

Key changes affecting UK businesses

• UK exporters acting as non-resident importers (NRIs) must now register on the CARM Client Portal to continue importing goods into Canada.
• Traditional Power of Attorney (POA) arrangements are no longer sufficient. Importers must digitally delegate access to brokers and third-party representatives via the portal.
• UK businesses must obtain a 9-digit Canadian Business Number (BN9) from the Canada Revenue Agency (CRA) before they can register on the CARM Client Portal.
• From April 2025, importers will be required to post their own financial security (such as a customs bond) to benefit from Release Prior to Payment (RPP) privileges. This means goods can be released before duties and taxes are paid. Previously, many UK businesses relied on their broker’s bond, and this will no longer be sufficient.
• Accurate data entry, duty calculation, and record-keeping is required. Errors may result in shipment delays, financial penalties, or customs holds.
• Businesses should review existing agreements with Canadian partners and brokers to ensure they reflect the new CARM obligations and digital responsibilities. 

What UK exporters should do now

• Register on the CARM Client Portal to maintain access to the Canadian market and avoid disruption.
• Apply for a Canadian Business Number (BN9) as this must be obtained from the CRA before registration.
• Review internal customs processes to meet the requirements of the new digital workflows and compliance expectations under CARM.
• Secure financial security by arranging a customs bond or other financial guarantee. There was an April 2025 deadline.
• Update contracts, clarify roles, responsibilities, and liability under the new system, especially where POAs were previously relied upon.
• Engage with Brokers and confirm that your customs broker is CARM-ready and has been delegated appropriate access through the portal.

Helping UK fashion and textile companies to trade overseas

UKFT’s International Business team helps members to maximise potential sales, in the UK and overseas markets. We look at your product and help you to identify your competitors and define your potential markets, build on business that you may already have, or discuss changes that you may need to make to your product exportable.

We have produced a series of guides to some of the key export markets for UK fashion and textiles and the latest Free Trade Agreements. We have also produced guides to some of the key import markets for UK fashion brands.

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