Non-Resident Importer (NRI)

Step 1

If your business is NOT a resident of Canada (meaning it has a physical address outside of the country), obtaining a business number is a bit more complicated.

To get started, visit the Non-Resident Business Number and Account Registration page and follow the step-by-step prompts.

Alternative PDF Form (RC1) for registration.

Step 2

After you obtain your business number you will need to complete Form BSF900, this is a required agreement to maintain records elsewhere than the place of business in Canada (applicable to USA and Mexico only).

Additional Documentation Required

Two additional documents are to accompany the BSF900 Form:

1. Certificate of Incorporation
2. Proof of Good Standings (proof yearly registration fees of incorporation has been paid).

Next Steps

Step 3: Once you’ve obtained your business number, you can proceed back through the form (via the link that was provided for Account Set-Up by your GHY Rep/Account Support). If you do not have this form link please contact accountsupport@ghy.com.

The following next steps can either be done by GHY on your behalf (recommended), or you can complete them yourself. All of the steps must be complete through the CARM Portal.

Step 4: CARM Registration* – CARM is mandatory for all new importers, and they must be registered to import goods into Canada.

Step 5: File BSF900 Form and Supporting Documents – When the RM is requested, all Non-Resident importers (NRI) will be promoted to attach the BSF900 and supporting documents. Note: Books and records approval for NRI’s can take upwards of 30 days.

Step 6: Enrol in Import RM – All importers are required to have an active RM to import goods into Canada.

Step 7: Enrol in Export RM – Optional, but required if exporting goods outside of Canada.

Step 8: Enrol in Release Prior to Payment

Step 9: Delegate Authority to Your Broker (GHY)

Step 10: Post Security (Bond or Cash) – Mandatory in April 2025

CARM Registration Verification*
During CARM registration all importers must provide verification to complete the process. They will require:

• The exact legal address on file with the Canada Revenue Agency (CRA)
• A B3 form with the applicable duties and taxes (only required if RM already has import activity)
• An exact payment made to CBSA (with the month and year) – no zero values are allowed (only required if RM already has import activity)

Your customs broker (GHY) delegation must be done by the importer before they receive confirmation that their account is ready for import.

Security Requirement (Effective April 2025): Importers will need to post security, which can be in the form of cash bonds or a written security agreement.