Who should use this guide

This guide is designed to help businesses understand the steps involved when importing goods into Canada for commercial purposes.

It describes the legal requirements to be met and the documentation the CBSA needs to release your shipments.

Follow each section of this guide to find out what to expect before and after commercial goods arrive at the border.

Key definitions

Accounting for commercial goods

A complete customs declaration submitted to the government after goods are released into Canada by the CBSA

The CBSA Assessment and Revenue Management (CARM) System

The official system for collecting duties and taxes for commercial goods imported into Canada. The CARM Client Portal lets registered users manage their accounts and access other online services from the CBSA

Commercial goods

A good imported into Canada for business use, resale or work (industrial, institutional, etc.)

Importer

A person or business who brings the goods into Canada or causes the goods to be imported into Canada

Importer of Record

A person identified as the importer on the customs declaration for when goods are accounted. The importer identifies themselves by citing their business number during the CBSA release and accounting processes.

Owner

A person or business who holds legal title to the goods when they are released by the CBSA

Release of goods

An authorized removal of goods from a CBSA office, a sufferance or bonded warehouse or a duty-free shop (in the case of exports) for use in Canada

Who can benefit from this guide

• New importers
• Occasional importers
• Small and medium businesses
• Customs brokers and their clients

Note: This guide does not replace legislation, regulations or any policy and procedures in the CBSA’s departmental memoranda (D-memoranda) series of publications. Examples in this guide are for information purposes only.