Does my business, which ships commercial goods to customers in Canada, need to comply with the new CARM requirements?

If you are currently the importer of record (ultimately responsible for the payment of any duties and taxes) for the commercial goods you ship into Canada, then you would also be the non-resident importer (NRI) for your goods. The new CARM requirements will apply to you. 

If your customer is the importer of record for the goods you ship to Canada, you would not be subject to the new CARM requirements. Your customers (as resident Canadian commercial importers) will need to comply with the new requirements. Failure to comply will result in clearance delays and/or goods being returned to you as the sender due to failure to import into Canada.

Also, if your customer is the importer of record for the goods you ship to Canada, when completing your FedEx Air Waybill (AWB)/Shipping Label, please do not indicate that the duties/taxes/clearance fees for your shipments to Canada are to be billed back to you as the shipper ‘S’.