🇨🇦 Canada · Import & Export
Customs procedures, duties, de minimis thresholds, EORI/registration, and restricted goods.
Quick answer
Canadian traders register a business number with an import/export (RM) account and clear goods through the Canada Border Services Agency (CBSA). You classify goods under the Customs Tariff, pay duty and GST, meet any permits, and file via the CARM portal. Advance rulings and disputes go through CBSA.
Imports and exports are administered by the Canada Border Services Agency (CBSA). Businesses need an import/export program account (an RM extension of the Business Number).
- An import/export account (BN with an RM identifier) is required to clear commercial goods.
- Duties and taxes are based on tariff classification, origin and value.
- Commercial declarations are filed through the CBSA Assessment and Revenue Management (CARM) system.
Step-by-step
- 1
Get a BN with import/export account
Register a CRA business number and add an import-export (RM) program account before trading.
- 2
Classify goods and check duty
Classify your goods under the Customs Tariff; check free-trade-agreement (CUSMA) origin for lower rates.
- 3
Check permits and controls
Check for import/export permits, controlled goods, and other-government-department requirements (CFIA, Health Canada…).
- 4
Pay duty and GST
Pay customs duty and the GST on imports, or account for them through the CARM Client Portal.
- 5
File and release
File accounting and documents (commercial invoice, bill of lading) via CARM or a customs broker; CBSA releases the goods.
- 6
Get rulings or resolve disputes
Request an advance ruling for tariff classification and appeal CBSA decisions through its recourse process.
Checklist
- CRA business number + import-export (RM) account
- Customs Tariff classification + duty rate
- CUSMA origin check (lower/zero duty)
- Permits / OGD requirements (CFIA, Health Canada)
- Customs duty + GST (via CARM)
- Accounting documents (invoice, B/L)
- Customs broker (optional)
- Advance ruling / CBSA recourse
Official authorities
- Canada Border Services Agency (CBSA)
Customs — imports, exports and duties.
Frequently asked questions
What is CARM?
The CBSA Assessment and Revenue Management system, the online portal importers use to account for and pay duties and taxes.
Do I need an RM account?
Yes — you add an import-export (RM) program account to your CRA business number to import or export commercially.
Does CUSMA reduce duty?
Goods that meet CUSMA (USMCA) rules of origin can often be imported duty-free between Canada, the US and Mexico.
Official-information aggregation, not legal advice. Always verify on the authority's own site.
Government portals
- Government of Canada — Canada's federal service portal — immigration, taxes, benefits, and travel info
- Immigration, Refugees and Citizenship Canada — Express Entry, Provincial Nominee Program, work/study permits, and PR card applications
- Canada Revenue Agency (CRA) — T1 personal tax returns, corporate taxes, GST/HST, and benefit applications (CCB)