CBSA Updates Guide to Importing Commercial Goods Into Canada

Published Sept. 22, 2026

Key Points

• CBSA updated its Guide to importing commercial goods into Canada.
• The guide covers the main steps businesses should follow when importing goods into Canada for business use or sale.
• The guidance covers import requirements, duties and taxes, CARM registration, shipping and reporting, release and accounting, post-accounting changes, and compliance.
• CBSA also provides a checklist summarizing the steps businesses should complete before importing, during shipping, and when goods arrive.
• Each section contains additional subsections with more detailed requirements and guidance.

T​​​​​​​​​he Canada Border Services Agency (CBSA) updated its guide to importing commercial goods into Canada. The guide provides a step-by-step overview of the commercial import process, including determining whether goods can legally enter Canada, calculating duties and taxes, setting up a business in the CBSA Assessment and Revenue Management (CARM) system, shipping and reporting goods, obtaining release, and accounting for imports. The guide also covers post-accounting changes, a compliance checklist, and import compliance.

Each section of the guide includes additional subsections covering specific aspects of the import process. We recommend reviewing the applicable subsections to better understand the detailed requirements.

Who should use this guide

The CBSA guide is designed to help businesses understand the steps involved in importing goods into Canada for commercial purposes. It explains the legal requirements and documentation needed to have shipments released and outlines what to expect before and after commercial goods arrive at the border. The page also provides key definitions for terms used throughout the guide, including commercial goods, importer, importer of record, owner, the CARM system, and release of goods.

Learn more in the CBSA guidance on who should use the commercial import guide.

Gather information about the goods you want to import

Before importing, businesses should learn as much as possible about their goods and confirm that they are admissible in Canada. CBSA recommends gathering product descriptions, composition information, and, when possible, physical samples. The guidance covers country of origin, prohibited goods, permits and regulations, special import measures, controlled goods, and the ban on goods produced wholly or partly by forced or prison labour.

Learn more in the CBSA guidance on gathering information about the goods you want to import.

Select the duties and taxes that apply

Importers must determine the correct tariff classification number, tariff treatment, and value for duty of their goods to calculate applicable duties and taxes. The CBSA guidance also covers the types of duties and taxes that may apply, estimating costs in advance, requesting advance or national customs rulings, and programs for deferring duties and taxes.

Learn more in the CBSA guidance on selecting the duties and taxes that apply.

Set up your business to import

Businesses importing commercial goods into Canada need a CARM Client Portal account, a 9-digit business number, and an import program account. The CBSA guidance covers registration, requirements for non-resident importers, CARM account roles and permissions, and the option to hire a licensed customs broker. It also outlines importer responsibilities when using a broker.

Learn more in the CBSA guidance on setting up your business to import.

Ship and report goods

After preparing the required customs information and setting up the business, importers must order, ship, and report their commercial goods to the CBSA. The guidance covers shipping methods and ports of entry, reporting requirements, notifications when goods arrive, examinations, and what may happen if shipments are held at the border.

For more information, see the CBSA guidance on shipping and reporting goods.

Release, account and pay duties and taxes

Once all requirements for the goods to enter Canada are met, importers must have the goods released and account for them. The CBSA guidance explains the release, accounting, and payment process, including the information required to submit a commercial accounting declaration. It outlines two options: release before paying duties and taxes through the Release Prior to Payment (RPP) sub-program, or release after full accounting and payment of duties and taxes.

Learn more in the CBSA guidance on releasing, accounting for, and paying for imported goods.

Make changes after accounting for goods

Importers may need to correct or adjust information after goods have been released and accounted for. The CBSA guidance explains when corrections or adjustments are required, how to request refunds when applicable, recordkeeping requirements, CBSA verifications and re-determinations, and how to dispute certain CBSA decisions.

Learn more in the CBSA guidance on making changes after accounting for goods.

Checklist

CBSA’s checklist summarizes the steps businesses should complete before importing, during shipping, and when their goods arrive. It covers gathering information about the goods, confirming origin and import requirements, setting up CARM, determining tariff classification and value for duty, obtaining required documents, arranging shipping, and completing the release and accounting process.

See the CBSA checklist for importing commercial goods.

Compliance Matters

Compliance means properly accounting for commercial goods and meeting Canadian import requirements, including using the appropriate tariff classification, accurately declaring the origin and value of goods, and paying duties and taxes owed. Importers must correct certain errors, keep import records for six years, and may face monetary penalties for non-compliance.

For more information, see the CBSA guidance on commercial import compliance.

How GHY Can Help?

GHY specializes in helping businesses navigate and reduce the impacts of tariffs through strategic solutions tailored to their needs. Our experts can audit your supply chain to identify inefficiencies, uncover cost-saving opportunities, and ensure compliance with evolving trade regulations. We also employ tariff engineering techniques to optimize product classification and sourcing strategies, minimizing duty exposure and maximizing profitability.

By partnering with GHY, your business gains access to the tools and expertise needed to streamline operations and stay competitive in a challenging trade environment.

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