How to Import Goods Into Canada: 8 Steps for New Importers

Last Updated: Aug. 25, 2026

I​mporting goods into Canada requires more than finding a supplier and arranging transportation. Importers need to understand customs requirements, tariff classification, country of origin, value for duty, duties and taxes, and requirements administered by other government departments.

The Canada Border Services Agency (CBSA) provides a guide to importing commercial goods into Canada that covers the major stages of the import process, including preparing to import, classifying goods, determining duties and taxes, reporting, and obtaining release. The process has also changed significantly since this guide was originally published, particularly with the implementation of the Canada Assessment and Revenue Management (CARM) system.

Whether you are starting an importing business or adding new products to an existing operation, the following steps can help you understand the requirements for importing commercial goods into Canada.

Step 1. Obtain a Business Number (BN)

Before importing commercial goods into Canada, you need a nine-digit Business Number (BN) issued by the Canada Revenue Agency (CRA) and an import-export (RM) program account.

The registration process now operates through CARM for most commercial importers. The CRA states that businesses that need a BN for importing and do not need another CRA program account can register for a BN through CARM.

You can register or make changes to your import-export account through the CARM Client Portal. The CBSA also confirms that importers need a BN and RM account before importing or exporting commercial goods.

Step 2. Know What You Are Importing

Before importing goods, determine whether they are admissible and identify any requirements that apply to them.

Some products face restrictions, prohibitions, permits, certificates, labeling requirements, or other controls. The CBSA provides information on requirements administered by Other Government Departments.

You should collect detailed information about the products before arranging the import. Depending on the goods, this can include:

• Product descriptions
• Composition and materials
• Technical specifications
• Product literature
• Schematics or drawings
• Samples
• Intended use
• Country of manufacture

These details can help determine the correct tariff classification, origin, applicable tariff treatment, and other import requirements.

Step 3: Check Other Government Agency Requirements

The CBSA administers and enforces requirements for goods regulated by various federal departments and agencies.

Depending on the product, you may need to meet requirements from organizations such as the Canadian Food Inspection Agency (CFIA), Health Canada, Transport Canada, Environment and Climate Change Canada, and Global Affairs Canada.

The CBSA’s Departmental Memorandum D19 provides information about legislation and regulations administered by other government departments.

Example: Importing Tires Into Canada

Tires provide one example of how multiple government requirements can apply to a single product.

Transport Canada regulates vehicle tires under applicable safety legislation and regulations. Imported used tires can also involve CFIA requirements related to soil and plant pests.

Requirements depend on the type of tire, its intended use, and other circumstances. Importers should confirm the applicable requirements before shipping the goods to Canada.

Special Import Measures

Importers should determine whether their goods face anti-dumping or countervailing duties.

Canada applies these measures under the Special Import Measures Act (SIMA). The CBSA also maintains information on trade and anti-dumping measures in force.

These measures can apply to specific goods from specific countries, so importers should check the applicable measures before importing.

Marking of Imported Goods

Certain imported goods must meet Canadian country-of-origin marking requirements. The CBSA outlines the requirements in Memorandum D11-3-1, Marking of Imported Goods.

The requirements vary depending on the goods, their origin, and the applicable marking provisions.

Step 4: Determine the Tariff Classification

You need a 10-digit Canadian tariff classification number for commercial goods imported into Canada.

Canada’s classification system follows the Harmonized System and expands the international six-digit HS classification into Canada’s 10-digit tariff classification. The classification helps determine the applicable tariff treatment and duty rate.

The 2026 Canadian Customs Tariff contains the current tariff classifications and tariff treatments. The 2026 tariff took effect on January 1, 2026, and the CBSA updates the tariff when amendments require changes.

A Canadian tariff classification contains:

• Chapter
• Heading
• HS subheading
• Canadian tariff item
• Statistical suffix

For example, the first six digits generally correspond to the international Harmonized System, while Canada adds additional digits for its tariff and statistical purposes.

Classification can become more complex when a product contains multiple materials, has multiple functions, or falls under provisions with specific legal notes. Importers can also request a CBSA advance ruling on tariff classification when they need greater certainty before importing.

Step 5: Determine the Country of Origin

The country where a product was manufactured or produced can affect its tariff treatment.

Country of origin is not necessarily the same as the country from which the goods were shipped. Importers should determine the origin under the applicable Canadian rules and identify whether a preferential tariff treatment applies.

Canada has free trade agreements with numerous countries and trading blocs. Goods that meet the applicable rules of origin may qualify for reduced or zero-duty treatment.

The CBSA provides guidance on determining the origin of imported goods and the requirements for claiming preferential tariff treatment.

Importers may need proof of origin to support a preferential tariff claim. The required documentation depends on the applicable trade agreement.

Step 6: Determine the Value for Duty

Importers must establish the value for duty of imported goods for customs purposes.

The value for duty forms the basis for calculating customs duties. In many cases, the value for duty comes from the amount paid or payable to the vendor. However, Canada’s Customs Act provides six valuation methods, which CBSA applies in sequence when the requirements for the previous method cannot be met.

The six methods are:

1. Transaction value
2. Transaction value of identical goods
3. Transaction value of similar goods
4. Deductive value
5. Computed value
6. Residual value

The CBSA provides detailed information about determining the value for duty.

Supporting documentation can include:

• Commercial invoices
• Purchase orders
• Sales agreements
• Proof of payment
• Transportation records
• Other documents supporting the declared value

Importers must establish a value for duty even when goods qualify for a zero-duty tariff treatment, because the value can still affect the calculation of taxes.

Step 7: Calculate Duties and Taxes

Once you determine the classification, origin, tariff treatment, and value for duty, you can calculate the applicable duties and taxes. The duty rate depends on the tariff classification and applicable tariff treatment.

Most imported goods are subject to 5% GST, although certain goods qualify for exemptions or other tax treatment. The CBSA’s current commercial importing guide provides examples of goods that may qualify for GST exemptions, including certain basic groceries, prescription drugs, medical devices, and agricultural and fishing goods.

Certain goods can also attract additional taxes or duties, including:

• Excise taxes
• Excise duties
• Anti-dumping duties
• Countervailing duties
• Other trade measures

Currency Conversion

When the value of imported goods is expressed in a foreign currency, you need to convert the amount into Canadian dollars using the applicable CBSA exchange rate.

The applicable exchange rate depends on the customs rules and circumstances of the importation. Importers can check the CBSA’s current exchange rates when determining the Canadian-dollar value.

Example of Duty and GST Calculation

Suppose you import goods with a value for duty of CAD $240 and the applicable customs duty rate is 6%.

1. Calculate the duty:
   CAD $240 × 6% = CAD $14.40
2. Determine the value for tax:
   CAD $240 + CAD $14.40 = CAD $254.40
3. Calculate GST at 5%:
   CAD $254.40 × 5% = CAD $12.72
4. Total duty and GST:
   CAD $14.40 + CAD $12.72 = CAD $27.12

The actual amount payable will depend on the goods, classification, origin, tariff treatment, value for duty, and any applicable taxes or trade measures.

Step 8: Account for Your Goods and Pay Duties and Taxes Through CARM

CARM has replaced the previous customs accounting process for commercial imports. The CBSA uses CARM as the system of record for assessing and collecting duties and taxes on commercial goods imported into Canada.

The Commercial Accounting Declaration (CAD) serves as the digital document used to account for imported goods. Importers can use the CARM Client Portal to manage their accounts and access customs-related services.

CARM also provides access to financial information and electronic invoices, while importers can make payments for duties, taxes, interest, penalties, and other amounts owed to the CBSA through the available payment methods.

Importers should understand their accounting and payment obligations, including applicable deadlines and financial security requirements.

GHY’s CARM Guide

If you are new to CARM, GHY’s CARM Guide provides information about registering for CARM, managing your account, delegation of authority, financial security, payments, Commercial Accounting Declarations (CADs), and other CARM requirements.

Advance Rulings Can Help With Import Planning

Importers that need greater certainty before bringing goods into Canada can request an advance ruling from the CBSA.

The CBSA provides advance rulings for matters including tariff classification and origin. These rulings can help importers understand how CBSA will treat specific goods before importation.

For example, a tariff classification advance ruling provides a specific tariff classification for the goods and explains the rationale supporting the decision.

Conclusion

Importing commercial goods into Canada requires careful preparation. Before your shipment reaches the border, you should understand the goods you are importing, confirm any government requirements, determine the correct tariff classification and origin, establish the value for duty, calculate duties and taxes, and meet your CARM accounting obligations.

The CBSA’s current commercial importing resources provide the latest information on preparing to import, classification, duties and taxes, reporting, and release. The 2026 Canadian Customs Tariff provides the current tariff classifications and tariff treatments.

If you need help navigating Canada’s import requirements, contact GHY International to speak with a trade specialist about your import process, customs compliance, tariff classification, valuation, origin, and CARM requirements.