How to Import Goods into Canada: A Complete Guide

Importing goods into Canada is a structured, regulated process. Whether you are bringing in raw materials for manufacturing, finished products for resale, or components for your supply chain, you need to satisfy the Canada Border Services Agency (CBSA), the Canada Revenue Agency (CRA), and potentially several other federal agencies before your goods clear the border.

Canada imported over $600 billion in goods in 2023, making it one of the world’s largest import markets. The process is well-documented — but the regulatory requirements have changed significantly since October 2024, when CARM became CBSA’s system of record for commercial import accounting and payment.

This guide walks you through every step of the import process — from registering your business to getting your goods released at the port of entry.

Before You Start: Do You Need to Import?

Not every cross-border purchase qualifies as a commercial import. If you are buying goods for personal use under the casual importation threshold, the process is different. This guide covers commercial importing — goods brought into Canada for sale, manufacturing, distribution, or business use.

Commercial importing means you are the importer of record: the business entity legally responsible for compliance, duty payment, and accurate declaration of goods to CBSA.

Step 1: Get a Business Number and RM Account

Every commercial importer in Canada needs a Business Number (BN9) and an import/export program account (RM account) linked to it. The full account number follows this format: 123456789 RM 0001.

If you already file GST/HST remittances, payroll deductions, or corporate income tax, you have a BN9. If not, you need to obtain one.

As of October 21, 2024, most new resident importers can obtain their BN9 and register an RM account directly in the CARM Client Portal during CARM registration — there is no need to visit CRA first. Non-resident importers and some entity types still need to register with CRA before entering CARM.

If you need to register with CRA separately, you can do so through:

• CRA Business Registration Online — available at canada.ca/business-registration
• Phone — call CRA at 1-800-959-5525
• Mail — submit form RC1 to your local tax services office

The RM account is what CBSA uses to track your import activity, assess duties, and manage your financial security obligations. Without it, you cannot clear commercial goods through Canadian customs.

Step 2: Register for CARM

Since October 21, 2024, CARM has been CBSA’s system of record for commercial import accounting and payment. Importers generally need their business registered in the CARM Client Portal to manage current release, accounting, and payment workflows.

Registration involves:

1. Creating a user profile using GCKey or Sign-In Partner credentials
2. Linking your Business Number and RM account to the portal
3. Verifying your account information

The portal is where you will manage your import account, view Statements of Account, and post financial security. For a detailed walkthrough, see our complete CARM registration guide.

Step 3: Post Financial Security (Get a Customs Bond)

Under CARM, importers that want Release Prior to Payment (RPP) privileges must post their own financial security. RPP is what allows your goods to be released from the border before you pay duties and taxes. Without it, importers generally need to submit a CAD Type C and pay duties and taxes before release.

You have two options:

• Surety bond — corresponds to at least 50% of the system-calculated amount. Provider pricing varies.
• Cash deposit — covers 100% of your required security amount. The full amount is locked up with CBSA.

A customs bond is almost always the better choice. It preserves your working capital and costs a fraction of what a cash deposit ties up. You can join the Bondrail waitlist and have your bond issued in as little as one business day.

For a detailed comparison of your options — including how the RPP bond amount is calculated and what happens if you don’t post security — see our guide on CARM financial security options. If you’re specifically looking at RPP bonds, see our RPP bond guide.

Step 4: Find a Customs Broker

A customs broker is a CBSA-licensed professional who handles customs clearance on your behalf. While not technically required by law for commercial imports, using a broker is strongly recommended — and practically essential for most businesses.

Your customs broker will:

• Classify your goods using the correct HS (Harmonized System) tariff codes
• Calculate duties and taxes based on the product classification, country of origin, and applicable trade agreements
• Prepare and submit customs documentation to CBSA
• Arrange for release of your goods at the port of entry
• Advise on compliance with CBSA regulations, prohibited goods, and import permits

To find a licensed customs broker, check the Canadian Society of Customs Brokers (CSCB) directory or ask your freight forwarder for a recommendation. For more detail on choosing a broker, see our guide to finding a customs broker in Canada.

Step 5: Understand HS Codes and Duty Rates

Every product imported into Canada is assigned a Harmonized System (HS) code — a standardized numerical code that determines the duty rate, applicable trade agreements, and any regulatory requirements.

Canada uses the Harmonized System (HS) for tariff classification. The Canadian Customs Tariff extends the 6-digit international HS code to 8 digits, with additional statistical suffixes bringing the full classification to 10 digits. Duty rates vary significantly by HS code — from 0% on many industrial inputs to 25% or more on certain finished goods, and even higher on supply-managed agricultural products.

Why classification matters:

• The HS code determines your duty rate — which can range from 0% to 25% or more depending on the product
• It determines whether your goods qualify for preferential duty rates under trade agreements like CUSMA, CETA, or CPTPP
• Incorrect classification can result in overpaying duties, penalties from CBSA, or seizure of goods
• Some HS codes trigger additional requirements — import permits, inspections, or restrictions

You can look up HS codes and duty rates using the CBSA’s Canadian Customs Tariff or use our duty calculator to estimate your costs.

If you are importing from specific countries, see our guides on importing from China and importing from the USA for country-specific duty rates, trade agreement treatment, and documentation requirements.

Step 6: Prepare Your Documentation

Before your goods arrive in Canada, you or your customs broker will need the following documentation:

Required for All Commercial Imports

• Commercial invoice — issued by the exporter, showing the description of goods, quantity, value, country of origin, and terms of sale
• Bill of lading or airway bill — the shipping document issued by the carrier
• Packing list — detailing the contents of each package or container
• Commercial Accounting Declaration (CAD) — the formal customs accounting document filed after release, usually prepared by your broker. The CAD replaced the former B3 form on October 21, 2024
• Cargo Control Document — tracks the movement of goods from the point of entry to the customs release point

Potentially Required

• Certification of origin — required to claim preferential duty rates under trade agreements. Under CUSMA there is no prescribed form; the certification can appear on an invoice or any commercial document, but the importer must have it in possession at the time of the claim and provide it on request. CETA and CPTPP have their own origin declaration requirements
• Import permits — required for controlled goods (firearms, certain food products, pharmaceuticals, hazardous materials)
• CFIA inspection certificates — required for food, plants, animals, and related products
• Health Canada authorization — required for drugs, medical devices, cosmetics, and certain consumer products
• Other government licences or permits — depending on the goods, you may need licences, permits, certificates, or inspections administered by other government departments or agencies and presented for CBSA release processing

Missing documentation is one of the most common causes of delays at the border. Work with your customs broker to confirm exactly which documents are required for your specific goods well before they arrive.

Step 7: Ship Your Goods

Once your documentation is in order, your goods can be shipped. The main shipping methods into Canada are:

• Ocean freight — most cost-effective for large volumes. Transit times vary widely by origin, routing, season, and carrier.
• Air freight — faster but more expensive. Transit times vary by origin, routing, and carrier schedules.
• Truck — primary method for many US imports. Transit times depend on distance, border crossing, and carrier service.
• Rail — used for bulk commodities and heavy goods, primarily from the US.

Your freight forwarder or logistics provider will coordinate the shipping and provide tracking information. Make sure your customs broker has the shipment details — carrier, estimated arrival, and cargo control number — so they can prepare the customs declaration in advance.

Step 8: Customs Clearance

When your goods arrive in Canada, the customs clearance process begins:

1. Pre-arrival release request — your customs broker submits release documentation and the Cargo Control Document to CBSA electronically, often before the goods physically arrive. This is the release process — it is separate from accounting
2. CBSA review — CBSA reviews the release request, confirms the goods description, and checks for holds, permits, or inspections
3. Release decision — if everything is in order and you have valid financial security (RPP), CBSA releases the goods. If there are issues — missing documents, flagged goods, or random inspection — your shipment may be held for examination
4. Accounting — after release, your broker files the Commercial Accounting Declaration (CAD) in CARM. The CAD is the formal accounting document that determines duties and taxes owing
5. Duty payment — with RPP, assessed duties and taxes are added to your Statement of Account for payment on the next billing cycle. Without RPP, you pay immediately before release
6. Goods released — your shipment is released to you or your designated warehouse

The entire clearance process can take as little as a few hours for routine shipments with proper documentation and an active customs bond. Complex or flagged shipments may take several days.

Common Mistakes to Avoid

Not posting financial security before your first shipment. Without a customs bond or cash deposit, you do not have RPP privileges. Your goods will be held at the border until you pay duties in full. Get your bond set up before your shipment arrives.

Incorrect HS code classification. Misclassifying goods is one of the most expensive mistakes an importer can make. It can lead to overpaid or underpaid duties, penalties, and compliance issues. When in doubt, consult your customs broker or request an Advance Ruling from CBSA.

Incomplete documentation. Missing a commercial invoice, certification of origin, or import permit will delay your shipment. Prepare all documentation well before your goods arrive at the border.

Ignoring CARM registration and enrolment requirements. If you have not completed the required CARM setup for your commercial import activity, you may be unable to use normal electronic release and RPP workflows.

Not accounting for all costs. Import costs go beyond the purchase price. Factor in duties, GST (5%), provincial taxes where applicable, customs broker fees, shipping, insurance, warehousing, and any inspection or permit fees. Use our duty calculator to estimate your landed cost.

Relying on your customs broker’s bond. Under CARM, importers can no longer use their broker’s financial security. You must post your own bond or cash deposit. This is a critical change that many importers still do not realize.

What It Costs to Import

Here is a rough breakdown of the costs involved in a typical commercial import:

Cost Component	Typical Range
Customs duties	Varies by tariff classification, origin, and applicable trade treatment
GST/HST	5% GST on (value for duty + duties + excise taxes). In HST provinces, the federal portion (5%) is collected at import; the provincial component of HST is generally not collected on commercial goods at the border and may need to be self-assessed on your GST/HST return
Provincial sales tax	In non-HST provinces (BC, SK, MB), PST of 6–7% may apply on certain imported goods — check your province’s rules
Customs broker fees	Varies by provider and shipment complexity
Customs bond premium	Varies by provider, underwriting, and required amount
Shipping	Varies widely by mode, origin, and volume
Inspection/permit fees	Varies by product type

The customs bond is often one of the smallest line items — but it is also one of the most important. Without it, you cannot use RPP, and every shipment becomes a cash-on-delivery proposition with CBSA.

Get Started

If you are ready to start importing into Canada, here is your action plan:

1. Get your BN9, RM account, and register for CARM — most resident importers can do all three in the CARM Client Portal
2. Get your customs bond — join the Bondrail waitlist and we will have you covered fast
3. Find a customs broker — check the CSCB directory or ask your freight forwarder
4. Classify your goods and estimate duties with our duty calculator
5. Prepare your documentation and ship

The process is manageable once you understand the pieces. The biggest operational risk is not having your financial security in place before your goods arrive. Get your customs bond sorted early — it is the single step that keeps your supply chain moving without interruption.

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Need a customs bond to start importing? Join the Bondrail waitlist to review your options for posting customs security.