To import commercial goods into Canada, you must register for an Importer Business Number, classify your goods using a 10-digit HS code, and declare everything via the CBSA’s CARM system. You must pay a standard 5% GST on the goods, plus any applicable customs tariffs based on the country of origin.
Sourcing products internationally and bringing them into Canada is an essential part of retail and manufacturing. However, the border is highly regulated by the Canada Border Services Agency (CBSA). A simple mistake in paperwork or misclassifying your items can result in shipments being seized, delayed at the port, or subjected to massive fines.
Importing is a highly technical process. Whether you are bringing in small electronics or heavy machinery, connecting with a customs broker or a trade lawyer from our directory will help ensure your business avoids costly border disputes and maximizes duty relief programs.
Step-by-Step Process for Importing to Canada
Whether your shipment is landing at the Port of Vancouver, a rail yard in Alberta, or Toronto Pearson International Airport, the CBSA procedures are the same. Here is a general breakdown of the import process as of May 2026. 📦
Step 1: Obtain an Importer Business Number (BN)
Before you import anything, you must have a 15-character Business Number ending in “RM” (e.g., 123456789 RM0001). You can request this for free from the Canada Revenue Agency (CRA). You cannot legally bring commercial goods into Canada without it.
Step 2: Register on the CARM Client Portal
The CBSA Assessment and Revenue Management (CARM) system is mandatory for all Canadian importers. You must register your business on the digital portal and delegate authority to your customs broker. CARM is where you will manage all your duty payments and accounting directly with the government.
Step 3: Identify the Country of Origin
Where the goods were manufactured (not just shipped from) is crucial. Canada has free trade agreements like CUSMA (with the USA and Mexico) and CETA (with the European Union). Proper proof of origin can legally reduce your tariff rate to 0%.
Step 4: Determine the 10-Digit HS Code
Every product in the world is categorized by the Harmonized System (HS). You must classify your item to the 10-digit level according to the Canadian Customs Tariff. This code dictates the exact duty rate. Misclassifying goods to get a lower rate is a serious customs offence.
Step 5: Determine Value for Duty
You must accurately declare how much you paid for the goods in Canadian dollars (CAD). The Value for Duty must include the price paid, plus certain commissions, royalties, or packaging costs. It is highly illegal to undervalue your invoice to save on taxes.
Step 6: Submit Declaration and Clear Customs
Your customs broker will electronically submit the B3/CAD declaration to the CBSA prior to arrival. Once the goods arrive, CBSA may inspect them or release them immediately. You must then pay the assessed duties and the 5% Goods and Services Tax (GST) through the CARM portal.
How Much Does it Cost to Import to Canada?
Beyond shipping logistics, importing involves several government fees and professional costs. Here are standard estimates in CAD:
| Expense Type | Estimated Cost / Rate (CAD) |
|---|---|
| GST (Goods and Services Tax) | 5% across all of Canada on the Value for Duty. |
| Customs Duties / Tariffs | Ranges from 0% to 35% depending on the HS Code and origin. |
| Customs Brokerage Fees | Typically $75 to $250 CAD per shipment clearance. |
| Trade Lawyer (Tariff Classification Dispute) | Usually $1,500 to $5,000 CAD to appeal a CBSA ruling. |
How Long Does the Process Take?
Setting up your Business Number and CARM portal profile usually takes 3 to 5 business days. Once an established importer has goods arriving at the border, a customs broker can usually secure CBSA release within 1 to 4 hours for routine truck shipments, or 1 to 2 days for ocean freight, provided there are no secondary inspections.
Frequently Asked Questions (FAQ)
Do I have to pay provincial taxes (PST/HST) at the border?
No. For commercial goods imported for resale or business use, the CBSA only collects the federal 5% GST at the time of importation. You are responsible for handling applicable provincial sales taxes when you eventually sell the product to an end consumer.
Can I claim the 5% GST back?
Yes. If you are a GST-registered business, you can generally claim the 5% GST paid at the border as an Input Tax Credit (ITC) on your regular CRA tax return, effectively making it a cash-flow issue rather than a final cost.
What happens if CBSA seizes my shipment?
If goods are seized for undeclared items, contraband, or severe undervaluation, you will receive a Notice of Penalty Assessment. You have 90 days to appeal the seizure to the Recourse Directorate. Hiring a trade lawyer immediately is heavily recommended.
Are there any goods I am not allowed to import?
Yes. Certain items are prohibited (like hate propaganda or specific weapons). Other items are restricted and require permits from other government departments (OGDs), such as Health Canada for pharmaceuticals or the CFIA for agricultural products.
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