Checklist

This list summarizes the steps to:

Note: The content here does not replace existing regulations, acts and references.

Steps to complete before you import

Gather information about the goods you want to import
Determine the country of origin of the goods
Verify whether the goods are controlled, regulated or prohibited by the CBSA or any other government department or agency
Register in the CBSA Assessment and Revenue Management (CARM) Client Portal
Obtain your business number (BN9)
Create a CBSA import program account to get an importer BN15
Enrol in the Release Prior to Payment sub-program, if desired
Decide whether you will use the services of a customs broker
If using a customs broker, delegate authority to your customs broker in the CARM Client Portal to allow them to act on behalf of your business

Mark and label the goods properly
Determine the 10-digit tariff classification number and the applicable rate of duty using the Canadian Customs Tariff
- Request an advance ruling or use the tariff classification tool in the CARM Client Portal to assist you
- Determine whether the goods are subject to any other duties or taxes
Obtain required documents such as invoices and certificates of origin
Determine the value for duty of the goods
Select the method of shipping and communicate with the transportation company on cross-border requirements

Make a formal declaration to have your goods released from customs
Account and pay for your goods
If applicable, pay fees charged by authorized third parties to unload and reload goods