Commercial imports into Canada | CARM registration and cost estimates

Before the first shipment, decide which company will be the importer. The CBSA guide explains the steps for getting a business number, setting up an import-export account and registering in CARM. If you use a broker, give them the necessary authority in the same portal so they can act on the business's behalf.

What should we check before pricing?

First check whether the goods may be imported and what the regulating authority requires. Then determine the tariff classification, origin, customs value and the taxes that apply. If you are counting on a preferential rate, build the verification of the rules of origin and the supporting documents into your plan. Include freight and brokerage costs in the delivered price estimate as well.

Example | Cabinet components

For a shipment of cabinet components, ask the seller for the material, intended use, country of manufacture and a description of each item. Before placing the purchase order, give the same data to your broker so they can comment on classification and documents. Match their answer with the final invoice so that discrepancies do not surface when the goods arrive.

Getting your business ready in CARM · Import duties and taxes

Plan two stages for release and accounting

Before departure, ask your broker how the shipping data, the release request and the commercial accounting declaration will be filed, and in whose name. If the company wants goods released before payment, check the conditions of the Release Prior to Payment program and the applicable financial security in the CBSA guide. Keep receipts and documents of value and origin for follow-up and any later corrections. CBSA commercial import guide

Sources last reviewed: 3 November 2026. Check the current rules for your specific goods with the relevant authority before you trade.