Step-by-step guide to importing commercial goods into Canada - Step 4: Set up your business with the CBSA (CARM)

1. [Canada.ca](https://www.canada.ca/en.html)

2. [CBSA](/menu-eng.html)

3. [Import commercial goods](/import/menu-eng.html)

4. [Guide to importing commercial goods into Canada](/import/guide-eng.html) # Set up your business to import # Sections - [Who should use this guide](/import/guide-1-eng.html) - [Gather information about the goods you want to import](/import/guide-2-eng.html) - [Select the duties and taxes that apply](/import/guide-3-eng.html) - [Set up your business to import](/import/guide-4-eng.html) - [Ship and report goods](/import/guide-5-eng.html) - [Release, account and pay duties and taxes](/import/guide-6-eng.html) - [Make changes after accounting for goods](/import/guide-7-eng.html) - [Checklist](/import/guide-8-eng.html) - [Compliance matters](/import/guide-9-eng.html) You should now have the information you need to properly declare the goods you want to import. The next step is to set up your business with the Government of Canada so you can account for those goods. ## On this page - [Register in the CARM Client Portal](#s01) - [Instructions for non-resident importers](#s02) - [CARM accounts and user roles](#s03) - [Decide if you want to hire a licensed customs broker](#s04) ## Register in the CARM Client Portal To import commercial goods into Canada, all importers need: - an account in the CBSA Assessment and Revenue Management (CARM) Client Portal - a 9-digit business number (BN9) - a 6-character import program (RM) account (for example, RM0001) - which is combined with your BN9 to create a 15 character business number account identifier (BN15) Once you create your CARM user account, you can: - register for a business number (BN9) (this service is only available to Canadian resident businesses) - create a CBSA import program account (RM) to receive your importer BN15 - enrol in sub-programs, such as Release Prior to Payment (RPP) - manage your business account including user roles and profiles for your employees, such as editor (can perform operational activities) or reader (view only) - delegate authority to a customs broker or third party to act on your behalf - create commercial accounting declarations (CAD) - classify goods - estimate duties and taxes owing - make payments - manage appeals and compliance actions ### More information - Instructions on how to register and use the portal: [Get started with CARM](https://www.cbsa-asfc.gc.ca/services/carm-gcra/start-passer-eng.html) - [CARM Client Portal user guides](https://ccp-pcc.cbsa-asfc.cloud-nuage.canada.ca/en/onboarding-documentation): - Onboarding to the CARM Client Portal - Enrol in the Importer Program - Delegation of Authority in the CARM Client Portal - [Getting or making changes to a nine-digit business number for importing and exporting](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/business-registration/business-number-program-account/how-register/bn-import-export.html) - [Register for or modify an import-export program account](https://www.cbsa-asfc.gc.ca/services/carm-gcra/import-export-importation-exportation-eng.html) - [Enrol for Release Prior to Payment](https://www.cbsa-asfc.gc.ca/services/carm-gcra/rpp-map/menu-eng.html) - [Get help with the CARM Client Portal](https://www.canada.ca/en/border-services-agency/services/carm-portal-help.html) ## Instructions for non-resident importers Non-resident importers must contact the Canada Revenue Agency (CRA) to receive their business number before registering in CARM. Contact the CRA to [Register as a non-resident doing business in Canada](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/business-registration/business-number-program-account/how-register/non-resident.html). Once you receive a BN9 from the CRA, register in the CARM Client Portal and enrol in the importer program to receive your importer BN15. ### More information [CARM Client Portal user guides](https://ccp-pcc.cbsa-asfc.cloud-nuage.canada.ca/en/onboarding-documentation): Register my business with no existing CBSA program accounts (Scenario 2) ## CARM accounts and user roles Once your business is registered in CARM, you can delegate authority to your employees, customs brokers or other third parties such as trade consultants. There are different user accounts, roles and permissions you can assign. User roles define the actions that each individual user can take within a given business and program account. **Business account manager (BAM):** BAMs have full access to all CARM Client Portal functionality for a business account and all of its associated program accounts. Every business account (importer, customs broker or trade consultant) will require at least one BAM. <span class="label label-info">Note:</span> It is highly recommended that the role of the BAM be assigned to at least one other user. **Program account manager (PAM):** This role is useful if there is more than one program account, and the BAM wishes to give access to certain program accounts only. **Editor:** The Editor role can perform operational activities in the CARM Client Portal (for example, request rulings, make payments, etc.) **Reader:** The Reader role can view operational activities in the CARM Client Portal (for example, rulings, payments, financial information). ### More information [CARM Client Portal user guides](https://ccp-pcc.cbsa-asfc.cloud-nuage.canada.ca/en/onboarding-documentation): Delegation of authority in the CARM Client Portal (review sections 5 and 6 on how to manage a business relationship with a service provider) ## Decide if you want to hire a licensed customs broker You can prepare and submit your own release and accounting documents directly to the CBSA. If you want additional support and specialized expertise, a licensed customs broker can conduct business with the CBSA on your behalf. If you decide to hire a customs broker, follow these steps: - Find a customs broker licensed by the CBSA - Sign a general agency agreement with the broker you choose - Delegate authority to your customs broker in the CARM Client Portal - Enrol for Release Prior to Payment (RPP) (recommended) and post the financial security Once you complete the delegation process, your customs broker will have access to the program account role you assign to them and can act as an agent for your business. Remember that business account managers (BAM) can manage the business account on your behalf and program account managers (PAM) can manage specific programs within your business account. <span class="label label-info">Note:</span> You must be registered in the CARM Client Portal to delegate authority to a licensed customs broker before they can help manage your business account. You can ask your customs broker if they provide help registering in the CARM Client Portal. ### Customs broker services Customs brokers do not work for the federal government. They are licensed by the CBSA to carry out customs-related activities to release goods into Canada. There is a cost to use their services. You should discuss fees with the customs broker before hiring them. The CBSA does not regulate brokerage fees. A customs broker's services typically include: - paying duties and taxes on your behalf, if applicable - preparing and submitting required documents or data to the CBSA to get imported goods released - maintaining records - responding to CBSA inquiries after payment If you choose to use a customs broker, the CBSA strongly recommends you also enrol in the RPP sub-program in the CARM Client Portal. See [Option 1: Release of goods before paying duties and taxes](/import/guide-6-eng.html#s02_1) ### Importer accountability The importer listed at the time of accounting (the importer of record) is responsible for paying any duties and taxes owed. If your customs broker is identified as the importer at the time of accounting (their BN is used on the CAD), the broker is jointly responsible with you for all duties and taxes owing. The CBSA considers the importer of record to be: - the main contact for verifications - directly responsible for post-accounting obligations, including record keeping, corrections and payment of duties ### More information - [List of customs brokers licensed by the CBSA](https://www.cbsa-asfc.gc.ca/services/cb-cd/cb-cd-eng.html) - [Memorandum D1-6-1: Authority to Act as an Agent](https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-6-1-eng.html) - [Memorandum D11-6-11: Post-Accounting Obligations of Authorized Agents as Importer of Record](https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-11-eng.html) - [Memorandum D17-5-2: Financial Security for Release Prior to Payment](https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-5-2-eng.html) - [Enrol for Release Prior to Payment](https://www.cbsa-asfc.gc.ca/services/carm-gcra/rpp-map/menu-eng.html) - [CARM Client Portal user guides:](https://ccp-pcc.cbsa-asfc.cloud-nuage.canada.ca/en/onboarding-documentation) - Post financial security for Release Prior to Payment (RPP) privileges - View your Release Prior to Payment (RPP) financial security information ### Document navigation - [<span class="wb-inv">Next: </span>Ship and report goods](/import/guide-5-eng.html) ## Page details - Date modified: 2026-09-17 ## About this site ### Canada Border Services Agency - [Contact us](/contact/menu-eng.html) - [Publications and forms](/publications/menu-eng.html) - [CBSA Glossary](/sme-pme/glossary-glossaire-eng.html) ### Government of Canada - [All contacts](https://www.canada.ca/en/contact.html) - [Departments and agencies](https://www.canada.ca/en/government/dept.html) - [About government](https://www.canada.ca/en/government/system.html) #### <span class="wb-inv">Themes and topics</span> - [Jobs](https://www.canada.ca/en/services/jobs.html) - [Immigration and citizenship](https://www.canada.ca/en/services/immigration-citizenship.html) - [Travel and tourism](https://travel.gc.ca/) - [Business](https://www.canada.ca/en/services/business.html) - [Benefits](https://www.canada.ca/en/services/benefits.html) - [Health](https://www.canada.ca/en/services/health.html) - [Taxes](https://www.canada.ca/en/services/taxes.html) - [Environment and natural resources](https://www.canada.ca/en/services/environment.html) - [National security and defence](https://www.canada.ca/en/services/defence.html) - [Culture, history and sport](https://www.canada.ca/en/services/culture.html) - [Policing, justice and emergencies](https://www.canada.ca/en/services/policing.html) - [Transport and infrastructure](https://www.canada.ca/en/services/transport.html) - [Canada and the world](https://www.international.gc.ca/world-monde/index.aspx?lang=eng) - [Money and finances](https://www.canada.ca/en/services/finance.html) - [Science and innovation](https://www.canada.ca/en/services/science.html) - [Indigenous Peoples](https://www.canada.ca/en/services/indigenous-peoples.html) - [Veterans and military](https://www.canada.ca/en/services/veterans-military.html) - [Youth](https://www.canada.ca/en/services/youth.html) - [Manage life events](https://www.canada.ca/en/services/life-events.html) ### Government of Canada Corporate - [Social media](https://www.canada.ca/en/social.html) - [Mobile applications](https://www.canada.ca/en/mobile.html) - [About Canada.ca](https://www.canada.ca/en/government/about.html) - [Terms and conditions](/help-aide/in-ai-eng.html) - [Privacy](https://www.canada.ca/en/transparency/privacy.html)