🇨🇦 Canada · Import & Export

Customs procedures, duties, de minimis thresholds, EORI/registration, and restricted goods.

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.

Official authorities

Official-information aggregation, not legal advice. Always verify on the authority's own site.

Government portals

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