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Simplify your customs today
Calculate duties and taxes
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Streamlining customs clearance
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import into canada
Import into the USA
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Every day, thousands of businesses in the U.S. successfully export products to Canadian consumers, maximizing profit margins and expanding their market reach. The Non-Resident Importer (NRI) program streamlines this process, making it easier for U.S. companies to sell directly to Canadian customers.
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A Non-Resident Importer (NRI) is a business entity located outside of Canada that imports goods into Canada without having a physical presence within the country. The NRI acts as the Importer of Record (IOR) and is responsible for all aspects of the importation process, including compliance with Canadian customs regulations, payment of duties and taxes, and ensuring that goods meet Canadian standards.
Becoming an NRI is ideal for businesses outside Canada that wish to sell goods directly to Canadian customers. It is particularly beneficial for:
Direct access to the Canadian market without needing a physical office or warehouse in Canada.
Greater control over the logistics and distribution of your products.
Ability to price goods more competitively by managing import costs and avoiding markups by intermediaries.
Simplified import process as the NRI handles all customs documentation and compliance.
Improved customer service with direct shipment and faster delivery times.
Responsibility for complying with Canadian customs regulations and standards.
Obligation to pay import duties, taxes, and other related fees.
Requirement to manage the import process, including documentation, customs clearance, and logistics.
Financial risk associated with duty and tax payments, currency exchange fluctuations, and potential delays in customs clearance.
Obtain a BN from the Canada Revenue Agency (CRA) to identify your business for tax purposes.
Register Here: CRA Business Registration
Use your BN to register your business in the CARM Client Portal, CBSA's official system for commercial import accounting. This step has replaced the former CRA import/export account process for commercial importers. See the CARM setup guide below for the full walkthrough.
Register Here: CARM Client Portal
Familiarize yourself with Canadian customs regulations, including the requirements for importing goods into Canada.
Learn More: CBSA Import Requirements
Determine the correct Harmonized System (HS) codes for your products to identify the applicable duties and taxes.
HS Code Information: BorderBuddy Duty Calculator
Estimate the duties and taxes you will need to pay on your imports.
Duty Calculator: BorderBuddy Duty Calculator
Plan the logistics for shipping your goods to Canada, including choosing a reliable carrier and understanding shipping regulations.
Consider working with a customs broker to help navigate the import process and ensure compliance with all regulations.
Find a Broker: BorderBuddy Services
CARM, which stands for Canada Border Services Agency Assessment and Revenue Management, is the official system used by CBSA to manage accounting, duties, taxes, and importer information for commercial imports into Canada. CARM applies to commercial importers, non-resident importers, customs brokers, carriers, and freight forwarders. If your business imports commercial goods into Canada, it must be registered in CARM.
Helpful note: Complete these items before shipping commercial goods into Canada. This helps reduce delays, supports electronic release, and allows BorderBuddy to assist with customs clearance and ongoing import support. BorderBuddy can support the import process, but some setup steps must be completed directly by the importer.
Before a business can register in CARM, it must have a Canadian Business Number issued by the Canada Revenue Agency (CRA).
Client action: Apply for or confirm your Canadian Business Number with CRA before moving forward with CARM registration. Register Here: CRA business number registration
Once you have a Canadian Business Number, you can register your business in the CARM Client Portal, also called the CCP. This connects your business directly with CBSA's import accounting system.
Client action: Create your business account in the CARM Client Portal using your Canadian Business Number.
Every importer, including non-resident importers, must keep records related to origin, marking, purchase, importation, costs, and value of the commercial goods imported into Canada for six years after importation. If records are kept outside Canada, permission from CBSA may be required using Form BSF900.
Client action: Confirm where import records will be maintained and ensure they can be made available for CBSA review if requested.
If your business does not have an Importer RM account program, enroll for one in the CARM Client Portal before proceeding with Release Prior to Payment (RPP).
Client action: On your homepage, click Setup my portal in the top-right corner and select Enrol in a CBSA program. Select the program you want to enroll in, such as the Importer Program. Fill out all required fields, including your address and the location of your books and records. Review the information and click Submit. Wait for approval before continuing.
After the business is registered in the CARM Client Portal, authority must be delegated to BorderBuddy so we can assist with customs transactions. Access levels may include Business Account Manager (BAM) and Program Account Manager (PAM).
Client action: Log in to the CARM Client Portal and delegate authority to BorderBuddy.
Release Prior to Payment (RPP) can help avoid border delays and reduce the need for in-person duty and tax payments. Enrolling in RPP and posting financial security, if applicable, allows eligible goods to be released electronically before payment.
Client action: Enroll in RPP and post the required financial security, if applicable. For bond options and support, visit BorderBuddy CARM bonds support.
A federal tax of 5% on most goods and services in Canada, payable at the border on commercial and personal imports.
A provincial tax that varies by province. Only Manitoba, British Columbia, Quebec, and Saskatchewan collect PST in addition to GST.
A combination of GST and PST, collected in provinces like Ontario, Prince Edward Island, Nova Scotia, New Brunswick, and Newfoundland and Labrador, with rates varying by province.
Recover the GST/HST paid on Canadian expenses.
Avoid penalties and ensure compliance with Canadian tax laws.
If your GST/HST taxable sales are over $30,000 annually and you are deemed to be carrying on business in Canada, you must register.
Download the Request for Business Number form or refer to the form located in the Appendix of this document – RC1: Request for Business Number. Complete and submit the form to the CRA.
Most goods and services, with exceptions for zero-rated goods (e.g., basic groceries, prescription drugs) and tax-exempt goods (e.g., residential rents, most medical services).
Yes, using the Flow-Through Method, where you provide satisfactory proof of GST/HST paid at import to your GST/HST-registered customers, allowing them to claim ITCs.
Becoming a GST registrant is the only way to ensure you are not responsible for the GST/HST.
Seamless Shipping to Amazon FBA and 3PLs with BorderBuddyExpanding your e-commerce business into the United States market is an exciting opportunity, but it can come with logistical challenges, especially when it comes to getting your products to fulfillment centers like Amazon FBA or other third-party logistics (3PL) providers. BorderBuddy is here to simplify that process. Regardless of the e-commerce marketplace or platform you use, we ensure your goods arrive at their destination efficiently and hassle-free. Our expertise in customs clearance, regulatory compliance, and logistics coordination allows you to focus on growing your business while we handle the complexities of international shipping. Let BorderBuddy be your trusted partner in navigating the journey from your warehouse to Amazon FBA and beyond, making your expansion into the U.S. market smooth and successful.
BorderBuddy offers comprehensive services to help NRIs navigate the complexities of importing into Canada, including:
Expert assistance with customs clearance, documentation, and compliance.
Accurate estimation and payment of duties and taxes.
Coordination of shipping and logistics to ensure timely delivery of goods.
Advice on U.S. customs regulations and import requirements.
Continuous support to address any issues that arise during the import process.
By understanding the requirements and processes involved in becoming a Non-Resident Importer, you can effectively expand your business into the Canadian market. BorderBuddy is here to help you every step of the way.