Non-resident importer: importing into Canada without a Canadian office
A business based outside Canada can be the importer of its own goods. It is then a non-resident importer (NRI), with the same obligations as a Canadian importer. What changes is the setup: where the business number comes from, where the records are kept, and how GST is recovered.
- Business numberfrom the CRA only
- RecordsBSF900 approval
- Same obligations as a resident
In short
What a non-resident importer is
A non-resident importer is a business with no place of business in Canada that imports commercial goods into Canada in its own name. A common case is a foreign seller that clears the goods itself, so its Canadian customers receive them with duties and taxes already paid.
Read the details
CBSA Memorandum D17-1-21 is explicit: non-resident importers have the same obligations as any resident importer. They account for the goods, pay the duties and taxes, and keep the records for six years after the importation.
Most non-residents work through a licensed customs broker, who prepares the accounting documents, pays the duties and arranges delivery. Since January 1, 2026 the Customs Act also makes whoever declares itself the importer on the accounting documents the importer of record, jointly and severally liable for the duties and taxes with the importer and the owner of the goods.
Setting up as a non-resident importer
Get a BN9 from the CRA
Get a nine-digit business number (BN9) from the CRA, with its online Non-Resident Business Registration or Form RC1. Non-residents cannot get it in the CARM Client Portal.
Register in CARM
With the BN9, register the business in the CARM Client Portal and enrol in the import-export program to get your [[/import/rm-business-number|RM account]].
Decide where records are kept
Decide where your records will be kept: with a licensed customs broker, accountant or other agent in Canada, or at your own office in the United States or Mexico. Submit form BSF900 in the portal. The CBSA does not issue the RM account until it is approved.
Post security for release
To have goods released before you pay, enrol in [[/import/rpp-bond|release prior to payment]] and post financial security. It is required of resident and non-resident importers alike.
Delegate your broker
Give your customs broker a delegation of authority in the portal so they can file for you.
Resident and non-resident importers compared
From CBSA Memoranda D17-1-21 and D17-1-8 (October 21, 2024) and CRA guide RC4027.
- Business number
- Resident importerFrom the CRA, or in most cases in the CARM Client PortalNon-resident importerFrom the CRA only
- Where records are kept
- Resident importerAt the place of business in Canada, unless the CBSA approves another placeNon-resident importerWith an agent in Canada, or in the US or Mexico, once BSF900 is approved
- How long
- Resident importer6 yearsNon-resident importer6 years
- Release before payment
- Resident importerFinancial security requiredNon-resident importerFinancial security required
- GST paid at import
- Resident importerRecoverable as an input tax credit if GST/HST-registeredNon-resident importerSame, if GST/HST-registered
Without a GST registration, import GST is a cost
GST is charged on most commercial imports whether or not you are registered for GST/HST, but only a registrant can claim it back as an input tax credit. A non-resident importer that is not registered pays it at the border and cannot recover it. A non-resident without a permanent establishment in Canada that registers generally has to give the CRA a security deposit.
Common questions
Can a foreign company import into Canada?
Yes. It sets up as a non-resident importer: a business number from the CRA, an RM account in CARM, and an approved place to keep its records. It then has the same obligations as a Canadian importer.
Do I need a Canadian address?
Not for customs. The CBSA lets a non-resident importer keep its records with an agent in Canada, or in the United States or Mexico, once form BSF900 is approved. A post office box or a mail-forwarding service is not accepted as a business address.
Can my customs broker be the importer instead?
A broker can file for you, but the importer of record is whoever is declared as the importer on the accounting documents. Since January 1, 2026 that party is jointly and severally liable for the duties and taxes, so agree with your broker which business number goes on the declarations.
Can I import food or cosmetics as a non-resident?
Yes, with extra rules. [[/import/importing-food|Food]] needs a Safe Food for Canadians licence, open to a non-resident only if the CFIA has recognized the food safety system of the country where it is based. [[/import/importing-cosmetics|Cosmetics]] must be notified to Health Canada with a Canadian address for the manufacturer or the importer.
- Sources:
- Memorandum D17-1-21: Maintenance of Records in Canada by Importers (CBSA, PDF)
- Register for or modify an import-export program account (CBSA)
- Register as a non-resident doing business in Canada (CRA)
- Memorandum D17-1-8: Release Prior to Payment Privilege (CBSA, PDF)
- RC4027 Doing Business in Canada: GST/HST Information for Non-Residents (CRA)
- What we heard: customs broker business number after the importer of record changes (CBSA, 2026)
Check where you stand
See which import requirements apply to your shipments.
Keep reading
The next steps most people take from here.
Importing
The whole path to importing commercial goods into Canada, in order.
Read →Import/export number (RM)
The import/export account number the CBSA needs before your first shipment.
Read →RPP security
Since May 2025 you post your own security. Bond or cash, and how much.
Read →Import readiness
Check your import readiness: CARM, RPP security, classification, permits.
Read →