Do You Need a Business Number to Import Into Canada?
If you are importing commercial goods into Canada, the answer is generally yes — you need a Business Number (BN) and an import-export program account (RM account) to transact with the Canada Border Services Agency (CBSA).
For many businesses, this is one of the first major setup steps before a shipment can be cleared. Without the proper importer account structure, commercial goods may be delayed, and the customs clearance process cannot be handled properly through Canada's CARM system.
This is especially important for companies that are still trying to import commercial goods as a casual shipment. Commercial importing in Canada follows a different process. Canadian businesses generally need a BN and RM import account, while foreign businesses importing commercially into Canada may need to operate as a non-resident importer (NRI) and complete the appropriate business and CARM registration requirements.
What Is a Business Number and RM Import Account?
A Business Number (BN) is a 9-digit number issued by the Canada Revenue Agency (CRA) to identify a business.
An RM account is the import-export program account connected to that business number for CBSA commercial purposes. In practice, importers often refer to the full commercial importer account as the business number plus the RM program identifier.
For example:
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BN9: 123456789
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RM account: RM0001
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Combined importer account: 123456789RM0001
Businesses importing commercial goods into Canada use this account structure when dealing with CBSA for customs release, accounting, and related import activities.
What You Need to Import Commercial Goods Into Canada
Before commercial goods can be imported into Canada, businesses commonly need:
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A 9-digit Business Number (BN)
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An import-export program (RM) account
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Registration in the CARM Client Portal
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Commercial shipment documentation
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Clear product descriptions
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Tariff classification and valuation information
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Country of origin information
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A customs broker, if the importer wants an agent to act on its behalf
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Financial security or other CARM-related setup where applicable
For companies importing regularly, this setup should be completed before the shipment is ready to clear customs.
For help with commercial clearance after setup is complete, see our Customs Brokerage Services.
Do You Need a Business Number to Import Into Canada?
If you are importing commercial goods, you generally need a business number and RM import account.
This applies to Canadian businesses importing goods for commercial, industrial, institutional, or other business use. It also applies to foreign businesses that want to act as the importer into Canada.
If the importation is a casual or personal shipment, different rules may apply. However, this page is focused on commercial importing, not one-off personal importations.
For businesses, the key point is simple: if the shipment is being imported as a commercial transaction, the importer should not assume it can be handled as a casual shipment.
The importer also remains responsible for the accuracy and compliance of its commercial import transactions. See Importer of Record Responsibilities in Canada for a detailed explanation of those obligations.
How the Setup Process Works
Step 1: Determine Who the Importer Will Be
The first step is identifying who will be acting as the importer into Canada.
If a Canadian business is importing the goods, that business will generally need the required importer account structure.
If a foreign business wants to import goods into Canada in its own name, it may need to operate as a non-resident importer (NRI) and complete the required setup for commercial importing.
Step 4: Register the Business in the CARM Client Portal
Canada's CBSA Assessment and Revenue Management (CARM) system is now the official system of record for commercial duties and taxes.
Businesses importing commercial goods should ensure they are properly registered in the CARM Client Portal.
To learn more, see What Is CARM in Canada? and CARM for Commercial Importers.
Step 2: Obtain the 9-Digit Business Number
The importer must obtain a 9-digit Business Number (BN).
For many new resident commercial importers, this can now be done through the CARM Client Portal.
Some businesses, including non-resident importers, must obtain the BN through the CRA before completing their CARM registration.
Step 5: Decide Whether a Customs Broker Will Act on Your Behalf
Importers can transact with CBSA themselves or authorize a customs broker to act on their behalf.
A broker can help with customs documentation, release processing, classification, duties and taxes, and commercial accounting, but the importer still needs the proper business and import account structure.
Learn more in How Customs Brokerage Works in Canada and Is a Customs Broker Required to Import Into Canada?.
Step 3: Register for the RM Import-Export Program Account
Once the business number exists, the importer must register for the RM account used for CBSA commercial import and export purposes.
This account is what allows the importer to operate within the CBSA commercial account structure.
Without it, the importer may not be properly set up to account for commercial goods.
Step 6: Use the Correct Importer Account on Commercial Shipments
Once the account setup is complete, the importer's BN/RM information is used in the customs clearance and accounting process for commercial goods entering Canada.
This includes the declaration, release, and post-release accounting process completed through CBSA and CARM.
For a broader overview, see Import Declaration Canada.
Can a Customs Broker Use Their Account Instead?
For commercial imports, businesses should not assume a customs broker's account can replace the importer's own BN and RM setup.
A customs broker can act on behalf of the importer, but that does not eliminate the importer's need to be properly established for commercial importing.
This is a common point of confusion, especially for businesses trying to clear shipments without first setting up their importer registration.
If your company is importing commercially into Canada, the better approach is to ensure the importer account structure is established correctly from the start.
Information Commonly Needed for BN, RM and CARM Setup
Depending on the business and registration scenario, the importer may need information such as:
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Legal business name
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Business address
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Business ownership or corporate details
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CRA-issued 9-digit Business Number
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Existing RM account details, if already issued
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Contact information for the business
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Authorized user or representative information
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Importer status as resident or non-resident
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Supporting business registration details
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CARM portal user information
Because setup requirements can vary, businesses should confirm the details needed before starting the registration process.
Businesses that are new to Canada's commercial accounting system can also review What Is CARM in Canada? for a broader explanation of how the system works.
Commercial Importing vs. Casual Importing
Commercial and casual importations are not handled the same way.
Commercial goods are imported for sale or for commercial, industrial, occupational, institutional, or similar use. Casual goods are generally goods imported other than commercial goods.
This distinction matters because some businesses still attempt to import commercial shipments as if they were personal or casual. That can create problems with customs processing, account requirements, and importer compliance.
Garden City Customs Services Inc. supports commercial importers and non-resident commercial importers. We do not process casual or personal importations.
What If You Are a Foreign Company?
A foreign company can still import commercial goods into Canada, but it may need to do so as a non-resident importer (NRI).
In practical terms, this means the foreign business may need to:
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Obtain a Canadian Business Number
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Register the required RM import account
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Register in CARM
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Use the proper commercial importer setup for customs purposes
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Maintain the required books and records
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Ensure compliance with Canadian customs requirements
If a foreign business imports goods into Canada under its own business number, that importation is generally treated as a commercial importation, even when the goods are destined for a casual purchaser in Canada.
Foreign companies preparing to import can also review CARM for Commercial Importers for more information about commercial importer setup and responsibilities.
How Garden City Supports Commercial Importers
Garden City Customs Services Inc. works with businesses importing commercial goods into Canada.
We support commercial importers with customs brokerage, customs declarations, release processing, CARM-related requirements, and broader import compliance support.
If your business is unsure whether it needs a BN, RM account, or NRI setup before importing, our team can help you understand the commercial requirements before clearance is attempted.
Related Customs Resources
For additional guidance on commercial importing, CARM, and customs clearance in Canada, review the following resources:
Need Help Setting Up for Commercial Importing?
If your business needs help understanding BN, RM, CARM, or NRI requirements before importing commercial goods into Canada, Garden City Customs Services Inc. can help.
We support commercial importers with practical customs guidance and customs brokerage services designed for ongoing business import activity.
No setup fees • Fast turnaround • Direct broker support