How to import into Canada

How importing into Canada works

1. 01

   1 · Register your business with the CBSA

   You can't import commercially until the government knows who you are. Get a Business Number (BN) from the CRA and add an import/export (RM) program account — together they form your BN15 importer number. Then register on the CARM Client Portal (CCP), the CBSA's system for managing your importer account, and set up your account administrator. To get Release Prior to Payment (RPP) — the standard commercial privilege of having goods released before you pay duties and taxes — you must post your own financial security (a surety bond or a guaranteed cash deposit) in the portal; since CARM Release 2 a broker's bond no longer covers you. You can still import without RPP, but then you pay duties and taxes upfront at each release.

2. 02

   2 · Classify and value your goods

   Every product gets a tariff classification — a 10-digit HS code (Canadian tariff item) that sets its duty rate and any controls. Then establish the customs value, normally the transaction value (the price paid or payable for the goods, with certain additions such as assists and royalties). These two numbers drive everything else, and getting them wrong is the most common cause of penalties. For high-value or unclear goods, you can request a binding advance ruling from the CBSA before you import.

3. 03

   3 · Work out duties and taxes

   With the HS code and value set, determine the duty rate — the Most-Favoured-Nation (MFN) rate, or a lower preferential rate if a free trade agreement such as CUSMA applies and your goods meet its rules of origin. Add GST (5% on most goods, collected at the border — check whether your goods are exempt), and watch for special measures: SIMA anti-dumping or countervailing duties, or surtaxes on specific goods or countries. You can estimate all of this with TariffCalc.

4. 04

   4 · Clear each shipment

   For every shipment you confirm admissibility — permits, marking, and other government department (OGD) requirements (CFIA for food, Health Canada for health products, Transport Canada for vehicles, and so on). The shipment is then cleared either by a customs broker you've granted transactional authority in CARM, or by self-clearing if you hold the registrations (RPP security is what lets goods release before payment). Most importers use a broker.

5. 05

   5 · Keep your records

   Keep all import records — invoices, permits, proof of origin, and accounting documents — for six years from the date the goods were accounted for (the date of the customs entry). The CBSA can audit any entry within that window.

Importer FAQ

Your import readiness checklist

Got the process? Here's the same path as a checklist you can work through — and email to yourself.