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.

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 from CRA

Every commercial importer in Canada needs a Business Number (BN9) from the Canada Revenue Agency. This nine-digit number is your business’s universal identifier with the federal government.

If you already file GST/HST remittances, payroll deductions, or corporate income tax, you have a BN9. If you are starting a new business, register for one 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

Online registration is the fastest option. You can often receive your BN9 the same day.

Step 2: Open an Import/Export Program Account (RM Account)

Your BN9 alone does not authorize you to import. You need to add an import/export program account — known as an RM account — to your Business Number. The full account number follows this format: 123456789 RM 0001.

You can add an RM account through CRA’s My Business Account portal or by contacting CRA directly. Your customs broker can also help set this up.

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 3: Register for CARM

Since October 21, 2024, all commercial importers must register in the CARM Client Portal — CBSA’s system for managing duties, taxes, and financial security. CARM (CBSA Assessment and Revenue Management) replaced the legacy customs accounting systems.

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 4: Post Financial Security (Get a Customs Bond)

Under CARM, every importer who wants 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, CBSA holds your shipments at the port until full payment is received.

You have two options:

• Surety bond — covers 50% of your required security amount. Annual premium is typically 1-3% of the bond amount. This is the option chosen by the vast majority of importers.
• 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 get a quote from Bondrail and have your bond issued in as little as one business day.

For a detailed comparison, see our guide on CARM financial security options.

Step 5: 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 6: 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 a 10-digit tariff classification system based on the international HS framework. The first six digits are standardized globally; the remaining four are Canada-specific.

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.

Step 7: 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
• Canada Customs Coding Form (B3) — the formal customs declaration, usually prepared by your broker
• Cargo Control Document — tracks the movement of goods from the point of entry to the customs release point

Potentially Required

• Certificate of Origin — required to claim preferential duty rates under CUSMA, CETA, CPTPP, or other trade agreements
• 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
• CBSA import permits — required for goods subject to import controls under the Export and Import Permits Act

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 8: 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. Typical transit times vary by origin: 15-30 days from Asia, 7-14 days from Europe, 3-7 days from the US east coast.
• Air freight — faster but more expensive. Typical transit times: 3-7 days from Asia, 1-3 days from Europe, 1-2 days from the US.
• Truck — primary method for US imports. Transit times depend on distance but are generally 1-5 days.
• 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 9: Customs Clearance

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

1. Pre-arrival processing — your customs broker submits the B3 declaration and supporting documents to CBSA electronically, often before the goods physically arrive
2. CBSA review — CBSA reviews the declaration, classifies the goods, and assesses duties and taxes
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. Duty payment — with RPP, duties are assessed and added to your Statement of Account for payment on the next billing cycle. Without RPP, you pay immediately before release
5. 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, certificate of origin, or import permit will delay your shipment. Prepare all documentation well before your goods arrive at the border.

Ignoring CARM registration deadlines. CARM is mandatory for all commercial importers. If you have not registered and posted financial security, you are operating without RPP — which means your goods are held at the border until you pay cash for every shipment.

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	0-25% of goods value (varies by product and origin)
GST	5% of (goods value + duties + shipping to Canada)
Provincial sales tax	0-10% depending on province
Customs broker fees	$50-$150 per entry
Customs bond premium	$350+/year for the bond; varies by duty volume
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 and RM account from CRA
2. Register for CARM — follow our step-by-step guide
3. Get your customs bond — request a quote from Bondrail and we will have you covered fast
4. Find a customs broker — check the CSCB directory or ask your freight forwarder
5. Classify your goods and estimate duties with our duty calculator
6. 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? Get a quote from Bondrail — most bonds are issued within one business day.