Importing or exporting commercial goods in Canada? The CBSA steps, CARM registration, broker rules, duties, export permits and support programs.
Applies in: across Canada
For commercial goods, the border paperwork starts before the goods move, and it runs through one system: CARM. To import, you need a 9-digit business number (BN9) and an import-export program (RM) account, register in the CBSA Assessment and Revenue Management (CARM) Client Portal, and account and pay there. To export, most ordinary goods need no Canadian permit, but controlled goods do, and most commercial exports need a declaration filed through the Canadian Export Reporting System (CERS) — the two common exceptions are goods for consumption in the United States and non-restricted goods under $2,000. A broker can do much of the filing, but the account — and the liability for getting it right — stays yours.
This guide covers commercial goods only; personal parcels follow different rules.
Nothing else works without two identifiers: the BN9, a 9-digit business number from the Canada Revenue Agency, and the RM account, the import-export program account you enrol in through the CARM Client Portal. Your first program account is RM0001; further accounts run RM0002, RM0003, and so on. Most new resident businesses can obtain the BN9 during CARM registration itself. Two groups cannot: non-resident importers, and trusts and certain other entity types, must get the BN9 from the CRA first, or registration errors out.
Do this well ahead of your first shipment: the CBSA says to register for an RM account well in advance of deadlines, because a missing account delays release. At registration you also state where records are kept; the CBSA expects them in North America.
Every product gets a tariff classification, a code from the Customs Tariff that decides the duty rate and flags which other rules apply. Get it right before you ship: it drives the duty, the taxes, any trade-agreement rate, and whether another department wants a look. Unsure? Ask the CBSA for an advance ruling on classification or origin first.
Classification is only half the check. Food, plants, animals, drugs, chemicals, and hazardous goods all have their own permits, certificates, or inspections on top of customs clearance, and a shipment missing a required certificate still does not move. Check the product-specific rules for your exact goods, not just the general import steps.
Duty is not a flat fee. It follows the classification, the country of origin, and the tariff treatment for that origin — a trade agreement can cut the rate, a trade remedy can raise it — and GST or HST generally applies on import on top of duty. The value for duty, the value tax and duty are calculated on, is its own determination and is not always the invoice price.
That is why landed cost matters more than the supplier's price. Before you set a selling price, get an estimate that separates product cost, freight, duty, and tax for your exact goods and origin. Do not copy a duty rate from another product, another country, or a blog post: a rate from a neighbouring classification is the most common way a first import comes in over budget. This guide states the process only, not tax advice; a broker or tax professional should confirm treatment for goods with unusual valuation, royalties, or related-party pricing.
Once the goods are on their way, the sequence is report, release, account, pay. The carrier reports the shipment to the CBSA; you or your broker submit the release documents — commercial invoice, packing list, bill of lading or air waybill, plus any permits or certificates — and the CBSA releases the goods or holds them for examination.
Release gets the goods moving, but it does not close the file. You then account for the import with a Commercial Accounting Declaration (CAD) in CARM — the digital document that replaced the old B3 form — and pay the duties and taxes owing through CARM. Check the CAD once filed: if a value, classification, or origin is wrong, correct it rather than hoping the CBSA never notices, since the CBSA can verify and adjust an import after release. Keep the invoice, packing list, transport document, permits, classification notes, and CAD on file — verification can come well after the goods have sold.
You are not required to hire a customs broker, but the broker's job is exactly the work above: classification, tariff treatment, release filing, CAD accounting, and knowing which permits apply. For a first shipment, or regulated goods, that experience is usually worth the fee, which varies by broker and shipment and is negotiated with the broker, not set by the CBSA.
One point trips people up. Under CARM, importers must secure their own importations if they want electronic release, and a broker can no longer simply lend you their security and release privilege. You register in CARM and delegate authority to your broker in the portal; the broker then transacts with the CBSA on your behalf, but the declaration is filed under your account and the duties and taxes are yours. Pick a broker who handles your kind of goods — a generalist can cost you a week at the border on the permit question alone.
Exporting starts with the same question: is this good controlled? Most ordinary commercial exports need no Canadian export permit. Goods on the Export Control List are the exception, and the rule is strict: a resident of Canada who wishes to export a listed item must obtain a permit before export, issued by Global Affairs Canada. If the exporter is a non-resident, the applicant must still be a Canadian resident, and takes legal responsibility for the permit's use. The permit states quantity, description, destination country, and consignee, and shipments under it cannot exceed what it authorizes.
Beyond permits, most commercial exports need an export declaration filed through the Canadian Export Reporting System (CERS) before the goods leave — the two common exceptions are goods for consumption in the United States and non-restricted goods under $2,000 — and you need an export RM account to file it. Keep your export records for 6 years. Confirm the destination country's import rules, duties, and standards with the buyer or a broker there before shipping, since a Canadian permit does not guarantee entry abroad. For regulated exports such as cannabis, hazardous substances, and military and dual-use goods, permit and notice rules are product-specific and stricter.
Both programs below are support, not a promise of sales or approval. CanExport SMEs helps small and medium businesses develop new export markets. It can cover up to 50% of eligible costs, to a maximum of $50,000, for exporting to countries where the business has little or no sales. Eligibility requires a business established in Canada that is for-profit and incorporated, a limited liability partnership, or a cooperative, with an active CRA business number, 3 to 500 full-time employees, and $300,000 to $100 million in declared Canadian revenue in the past fiscal year. The 2026–27 intake closed August 31, 2026, so check the program website for the next intake before applying. Eligible activities include market travel, trade shows, research, and adapting marketing materials.
Export Development Canada (EDC) is the financing and insurance side: export credit insurance, export financing, and export guarantees, for exporters of any size and sector, including services. Credit insurance protects against a foreign buyer not paying; a guarantee helps a bank lend against an export contract. Neither is a grant, and both involve EDC's own assessment, so check EDC's current eligibility for the product you need. The Trade Commissioner Service, run through Canada's embassies and consulates, is the advisory complement — market intelligence, buyer introductions, and help with market-access problems — and for a first market it is often the most useful step before spending on travel or a trade show.
The same handful of errors causes most border delays: a missing or late RM account, a classification copied from a similar product, a permit never applied for, a CAD filed with the wrong value or origin and never corrected, an export shipped before its permit arrived. Each is cheaper to fix before the goods move than after they are sitting in a warehouse waiting on a document. Starting out, the order is: BN9 and RM first, one landed-cost estimate, permits confirmed, then the order.
Related guides: How to Get a Business Number in Canada, How to Charge GST/HST in Canada, How to Incorporate Federally vs Provincially in Canada, How to Get a Small Business Loan in Canada, How to Become a Licensed Customs Broker in Canada
For commercial imports, yes. You need a 9-digit business number (BN9) from the Canada Revenue Agency and an import-export program (RM) account, set up in the CBSA CARM Client Portal. Most new resident businesses can get the BN9 during CARM registration, but non-resident importers and trusts and some other entity types must get the BN9 from the CRA first. Get the accounts sorted well before your first shipment, because the CBSA warns that missing accounts delay release.
In practice, yes for commercial goods. CARM is the CBSA system of record for collecting duties and taxes on commercial imports, and importers manage their accounts in the CARM Client Portal. If you hire a customs broker, you still register in CARM yourself and delegate authority to the broker in the portal. The broker acts on your behalf, but the import account is yours.
No, the law does not force you to hire one, but most first-time importers do. A broker handles classification, tariff treatment, release documents, and the Commercial Accounting Declaration, and knows which permits apply to regulated goods. If you go without one, you take on that same work yourself in CARM and at the border, and a wrong classification or a missing permit is what usually holds a shipment up.
It depends on the goods. Duty is set by the tariff classification, the country of origin, and any tariff treatment that applies, such as a trade agreement rate. GST or HST generally applies on import as well, on top of duty. There is no single rate that covers every product, so get a landed-cost estimate for your exact goods before you price them for sale. That estimate should separate the product price, freight, duty, and tax.
Only for controlled goods. Most ordinary commercial exports need no export permit, but goods on the Export Control List do: the exporter must hold a permit issued before export, and the applicant for that permit must be a resident of Canada. Check the list and the destination country's rules before you ship, and report the export through the CBSA system as required. Shipping a controlled item without a permit is the mistake that turns a routine export into a seizure.
Two federal programs are the usual starting points, and neither guarantees a sale. CanExport SMEs can cover up to 50% of eligible export-development costs, to a maximum of $50,000, for businesses established in Canada that are for-profit, incorporated, a limited liability partnership, or a cooperative, with an active CRA business number, 3 to 500 full-time employees, and $300,000 to $100 million in declared Canadian revenue in the past fiscal year. The 2026–27 intake closed August 31, 2026, so check the program website for the next intake before applying. Export Development Canada offers export credit insurance, financing, and guarantees; eligibility depends on the product, so check EDC's current terms. The Trade Commissioner Service is the free advisory side: market information and introductions, not funding.