Check if you're ready to trade

A few yes-or-no questions, then a plain-language list of what you need. Free, no account, no email.

What are you doing?

General information only — not legal advice. CustomsHero is independent and not affiliated with the CBSA, CRA, or Government of Canada.

Every requirement, explained

The full reference behind the checker — every requirement it tests, why it applies, the steps to satisfy it, and the official CBSA or CRA source for each one.

Register your business

Business Number + import/export (RM) account

The legal prerequisite for any commercial import — a BN with an active RM account.

01Register for a Business Number (BN9) via CRA Business Registration Online if you don't already have one.
02Add the import/export (RM) program account — since Oct 21, 2024 new importers with a BN9 can do this inside the CARM Client Portal.
03List every legal/trading name that appears on invoices and customs paperwork on the account.
04Expect same-day to a few business days for BN9; RM activation in CARM is near-instant once the BN9 exists.

Most-missed
A GST/HST (RT) account is not enough — you specifically need the import/export (RM) program account.

CARM Client Portal registration

CARM Client Portal registration with a Business Account Manager is now mandatory to transact commercial import business with the CBSA.

01Register your business in the CARM Client Portal using your BN9 — one person becomes the Business Account Manager (BAM).
02If you use a broker, grant them delegated access inside the CCP so they can transact on your behalf — this does not replace your own registration.
03Confirm your Statement of Account, rulings, and program enrolments are all visible in the portal.
04No direct fee to register; budget a few hours of staff time for setup and delegation.

Most-missed
Your broker cannot register your business in the CCP for you — only you (via your BN9) can create the BAM. Skip this and your broker cannot obtain release of your goods.

Business Number + export account

A CRA Business Number and, if you'll report exports (CERS) or hold export permits, an appropriately configured account.

01Register or confirm your CRA Business Number (BN9).
02Register for a CERS account so you're ready to file if a shipment ever requires it (non-US ≥ CAD $2,000, or transit through the US).
03If dealing in controlled/strategic goods, separately register with Global Affairs Canada's export controls system — independent of CRA/CBSA accounts.
04Pure US-only exporters with no controlled goods often need no CBSA export account beyond the BN — confirm this applies before skipping the step.

Most-missed
Exporting to the US, on its own, does not require CARM enrolment (CARM governs the import side). Don't let this over-scare pure US-bound exporters into unnecessary CARM registration.

Financial security (RPP bond)

Your own RPP financial security

Since the RPP transition ended (May 2025), the importer — not the broker — must post their own security to get goods released before paying duties/taxes.

01In the CCP, open the RPP enrolment section and choose a cash deposit (100% of your calculated requirement) or a surety/non-cash bond from a provider.
02The system calculates your required security from your highest duty exposure over the prior 12 months; you can request a self-assessment adjustment.
03Submit and wait for CBSA confirmation of enrolment (shown in the CCP).
04Budget: bond premiums are a small annual percentage of the secured amount; cash deposits tie up working capital but have no premium.

Most-missed
Most-missed item: a broker's bond no longer extends RPP to you. Many importers who assumed 'my broker is bonded, so I'm covered' were removed from RPP and now face cash-in-advance or release delays.

Report your export (CERS)

Export declaration (CERS)

Correctly identifying whether a CERS export declaration is legally required for a shipment, and filing it before export when it is.

01Register for CERS access (free, web-based) if you haven't already.
02Goods exported for consumption in the US, Puerto Rico, or the US Virgin Islands are exempt regardless of value — UNLESS controlled/permit-required, in which case a declaration/permit is always required.
03File within the CERS timing rules for your transport mode, and give the resulting confirmation number to your carrier before departure.
04Keep export declaration records as part of your business records.

Most-missed
The #1 export gotcha: 'we only ship to the US so we're exempt' is true for the value threshold but FALSE for controlled/permit goods — those must always be reported/permitted, even direct-to-US. Goods transiting the US to elsewhere are NOT US-bound; CERS applies.

Classify & value your goods

Tariff classification (HS code)

A defensible tariff classification for each good, determined before importing — it drives duty rate, permits, SIMA and FTA eligibility.

01Search the Customs Tariff schedule by plain-language description or partial HS code, applying the General Rules of Interpretation in order.
02Document your classification rationale (specs, composition, function, GRI applied) — this record is part of your recordkeeping obligation.
03For high-value, high-volume, or ambiguous goods, apply for a binding advance ruling (free, ~90 days, binding on CBSA for that importer/good).
04Re-confirm classification whenever the Customs Tariff updates (at least annually) or your product changes.

Most-missed
Classification errors cascade — a wrong code found on audit can trigger retroactive assessments plus AMPS penalties going back up to the 4-year re-determination period.

Value for duty (valuation)

Correct value for duty, normally via the transaction value method with all required additions — it also drives GST/HST at import.

01Start with transaction value: confirm the goods were sold for export to Canada, to a purchaser in Canada, and that a price can be determined.
02Add required amounts not already in the invoice price: assists, royalties/licence fees, packing, commissions (except buying commissions), subsequent proceeds.
03If transaction value doesn't apply (non-arm's-length pricing, no sale), work through the alternate methods in order.
04Convert foreign currency using the CBSA's prescribed exchange rate for the date of direct shipment, not just any bank rate.

Most-missed
Related-party (intercompany) pricing is the most common trigger for valuation scrutiny. GST/HST at import is calculated on the duty-paid value, so a valuation error understates both duty and tax at once.

Export permits & controls

Export permit (Export Control List)

Whether goods/technology are on the Export Control List or subject to sanctions, and if so a permit obtained before shipping — including to the US.

01Consult the current 'Guide to Canada's Export Control List' to see if your good/technology falls under a controlled group/item number.
02Screen your transaction and counterparties against the Consolidated Canadian Autonomous Sanctions List, independent of the ECL.
03If controlled, register in Export Controls Online (NEXCOL) and submit a permit application before export.
04Some categories have a general permit or a US exception — but confirm item-by-item; do not assume a blanket US exemption.

Most-missed
Export control is destination-independent for many categories — 'it's just going to the US' does not exempt controlled/strategic goods or dual-use tech. Even emailing controlled technical data to a US person can be a controlled export.

Controlled Goods Program

Anyone examining, possessing, or transferring 'controlled goods' (defence/military, distinct from the ECL) is registered with the Controlled Goods Program.

01Determine if your goods/technical data fall under the controlled goods definition (generally Guns and Ammunition List / Group 2 items).
02If yes, register your business (individuals undergo security assessment) with the Controlled Goods Program, before any examination, possession, or transfer.
03Maintain registration and ongoing security obligations (visitor logs, security plans).
04Coordinate with export permit timelines — CGP registration can take weeks, so start early.

Most-missed
CGP registration is required for domestic examination/possession, not just export — you can be non-compliant before anything crosses the border by letting unregistered staff handle the goods/data. It's separate from CBSA and export-permit regimes; all three can apply at once.

Controlled Goods Program (Public Services and Procurement Canada)

Permits & special duties

Other-department permits (OGD)

Any permits, licences, or certificates required by other government departments, identified and obtained before the goods arrive.

01Check the CBSA's 'Other government import requirements' reference list for your commodity type as a starting point.
02For food, plants, animals, and related products, run your product through the CFIA's Automated Import Reference System (AIRS).
03Apply for the specific OGD permit/licence well before shipment — timelines range from same-day to several weeks.
04Ensure the permit/certificate reference number is transmitted with your customs release data, since OGD holds block release.

Most-missed
OGD requirements depend on HS code, origin AND end use — the same product can be exempt or controlled by stated use. A missed OGD requirement is a top cause of border delay, refusal, or seizure.

Anti-dumping / countervailing duties

Whether your goods/tariff item/origin combination is on CBSA's SIMA measures-in-force list, which adds substantial duties on top of normal duty.

01Search the CBSA's Measures in Force list by product, country, or tariff classification number.
02If a finding applies, use the CBSA self-assessment guide to calculate the specific/ad valorem rate for your exporter ('all others' rates are often punitive).
03If you believe your goods are outside the product definition, request a CBSA scope ruling before importing.
04Factor SIMA duty into landed-cost modelling — rates can range from single digits to well over 100% of value.

Most-missed
SIMA duty is charged on top of normal duty and GST/HST, and is exporter-specific — the same product from two suppliers in the same country can carry very different rates. A common source of landed-cost blowouts.

Free-trade savings (CUSMA)

CUSMA rules of origin

That the good qualifies as originating under the specific CUSMA product-specific rule (tariff shift and/or regional value content) for its classification.

01Identify your good's classification, then look up its product-specific rule of origin in CUSMA Chapter 4 (tariff shift and/or RVC).
02If a Regional Value Content test applies, calculate it using the permitted method with full cost/BOM documentation.
03If you rely on a foreign exporter/producer's origin determination, obtain their certification data and keep records — you remain liable for a wrong claim.
04Where uncertain, apply for a binding advance ruling on origin before relying on the claim for many shipments.

Most-missed
Tariff shift rules are classification-specific and unforgiving — one non-originating input that doesn't undergo the required shift can disqualify the whole good, even if most of the value is North American.

CUSMA origin (for your US buyer)

That the exporter/producer can substantiate CUSMA-originating status, since the US importer relies on it to claim preference at CBP.

01Apply the same CUSMA product-specific rule-of-origin analysis (tariff shift and/or RVC) from the Canadian export side.
02Prepare a CUSMA certification of origin with the required data elements — no prescribed government form; it can be on an invoice or a standalone document.
03Provide the certification to your US customer/importer — they need it on file to support their CBP entry claim.
04Retain supporting cost/sourcing records — a CUSMA certification is valid up to 4 years; keep records at least that long.

Most-missed
CBP rejects a CUSMA claim missing any required data element — incompleteness, not just error, is a common US-side rejection. The exporter/producer, not only the US importer, can face Canadian-side verification and penalties for a wrong origin claim.

Clear customs & pay tax

Release & accounting

Goods are reported and released via the correct mechanism and final accounting is completed within CARM timelines.

01For highway freight, ensure the carrier files an ACI eManifest and, if using PARS, that your broker submits the release request at least an hour before arrival.
02Confirm your broker or self-clearing system files final accounting in CARM within the required timeframe after release.
03Understand release timing varies by transport mode (highway PARS same-day; marine/air/rail have their own pre-arrival rules).
04Reconcile your CARM Statement of Account regularly so discrepancies are caught early.

Most-missed
You (the importer) remain responsible for accurate accounting and payment even when using a broker. A late eManifest/PARS filing by the carrier can delay release no matter how good your own paperwork is.

GST/HST at import

That GST (and provincial tax where applicable) is payable at import on the duty-paid value, and recoverable via Input Tax Credits if registered.

01Budget GST (federal 5%) at import, calculated on value for duty plus applicable customs duties and any SIMA/excise amounts.
02If GST/HST-registered, claim Input Tax Credits (ITCs) for GST/HST paid on goods used in your commercial activities.
03Non-resident importers without a Canadian GST/HST registration should evaluate whether registering makes sense to recover import tax.
04Keep import tax payment records as part of your standard recordkeeping.

Most-missed
Import GST/HST is separate from the GST/HST you charge on domestic sales — importers sometimes conflate the two and miss the import-side ITC. Provincial PST (non-harmonized provinces) is a separate obligation, not collected at the border.

The US import side

US importer-of-record readiness

US-side coordination flag (US law, not CBSA): who is the US Importer of Record, whether a CBP bond exists, HTSUS classification, and any US agency requirements.

01Identify the US Importer of Record (often your US customer, or you as a non-resident importer) — they need an IRS EIN or a CBP-assigned number.
02Confirm a CBP customs bond (continuous or single-transaction) is in place, especially for PGA-regulated or higher-value/frequent entries.
03Cross-check your Canadian HS classification against the US HTSUS — they aren't always identical at 8-10 digits.
04Screen for US agency requirements (FDA, USDA/APHIS, EPA) in parallel with the Canadian OGD check — separate regimes.

Most-missed
This is US law/CBP practice, not CBSA. A smooth Canadian export does not guarantee US entry — the two sides have separate agencies, bonds, classifications, and permits.

Records, rulings & help

Recordkeeping (6 years)

Retention of all origin, marking, purchase, value, payment, and resale records for the legally-required period, at an approved location.

01Keep, at minimum, six years from the date of accounting (not shipment/arrival) all records on origin, marking, purchase, value, payment, and resale, plus any advance-ruling application.
02Keep records at your Canadian place of business by default; to keep them elsewhere or with an agent, request CBSA authorization first.
03Records may be electronic but must be retrievable and legible on request.
04Build this into standard procedure now — verifications can start years later, and missing records shift the burden onto you.

Most-missed
The six-year clock runs from the date of accounting (the CARM/B3 accounting declaration), often later than physical arrival — a frequently confused point. Records kept outside Canada without CBSA authorization are non-compliant.

Memorandum D17-1-21: Maintenance of Records in Canada by Importers

Advance rulings

Awareness of advance rulings and when to use them to lock in certainty before committing to a position.

01For tariff classification, apply under Memorandum D11-11-3 — free, ~90 days, binding on CBSA for the holder's future imports of that good.
02For origin under an FTA (e.g., CUSMA), apply under Memorandum D11-4-16.
03For other issues (valuation, marking, non-FTA origin), request a National Customs Ruling under Memorandum D11-11-1.
04Use the ruling as documented support — it doesn't remove the duty to keep proof the goods match the application.

Most-missed
A ruling binds only for the specific applicant and the good as described — small product changes can void reliance on an old ruling. Especially valuable for first-time traders.

Your customs broker

The chosen broker is validly CBSA-licensed and you understand the importer remains legally responsible even when using one.

01Check the broker against the CBSA's official list of licensed customs brokers.
02Sign a power of attorney / agency agreement defining exactly what the broker will and won't do (RPP security is separate — see the RPP step).
03Grant the broker delegated access in the CARM Client Portal rather than sharing your own login.
04Remember: since January 1, 2026, importer-of-record liability is joint and several — using a broker does not shift this exposure away from you.

Most-missed
Don't assume a broker's bond, RPP, or trusted-trader status extends to you — under current CARM rules it generally doesn't for RPP, and it never did for legal liability.

Export recordkeeping

Retention of export declarations, permits, invoices, and origin certifications for an appropriate period.

01Retain CERS confirmations, permits, and commercial documentation — use the 6-year import-side benchmark as a conservative default, and at least as long as any certification of origin could be verified (up to 4 years for CUSMA).
02Keep records retrievable on request by CBSA (declarations/permits) or CRA (tax).
03If you issued a CUSMA certification, keep the full cost/sourcing support behind it, not just the certification document.
04Use a simple per-shipment document checklist (CERS number, permit number, invoice, packing list, certification of origin).

Most-missed
There is no single explicit CBSA export-records retention period the way there is for importers — treat 6 years as a prudent default and confirm with a professional rather than citing it as a hard rule.

GST/HST on exports (zero-rated)

That qualifying exports are zero-rated (not exempt — key for Input Tax Credit recovery) and the documentary conditions.

01Confirm your export qualifies for zero-rating: generally the purchaser exports the goods within a reasonable time and doesn't use them in Canada first.
02Zero-rated (0%) differs from tax-exempt — you can still claim Input Tax Credits on related costs; don't leave that recovery on the table.
03Keep proof of export (carrier documents, CERS confirmation, shipping records) to support zero-rating on audit.
04For tricky structures (drop-shipping, intangibles, bundled services), consult the CRA GST/HST Memoranda on exports or a tax professional.

Most-missed
'Zero-rated' and 'exempt' are frequently confused — only zero-rated supplies preserve Input Tax Credit recovery. Bundled or digital elements attached to a physical export can be treated differently; worth professional review.

Broker / freight forwarder

If using a broker/forwarder, the exporter still owns responsibility, and the provider is reputable and appropriately licensed on each side.

01Confirm Canadian licensing (if acting as a customs broker) via the CBSA list, and separately confirm US customs brokerage/CBP filer credentials if they handle US entry.
02Put a clear service agreement in place covering export declarations, permits, and CUSMA certification support.
03Provide accurate product, origin, and value information — errors on their end trace back to your data.
04Periodically audit a sample of filed declarations/entries against your own records.

Most-missed
A Canadian-licensed customs broker is not automatically licensed to file US CBP entries, and vice versa — two separate licensing regimes. Verify both if one provider claims to handle the full cross-border move.

Keep reading

The next steps most people take from here.