Step-by-step guide to importing commercial goods into Canada - Step 8: Checklist

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) # Checklist # 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) This list summarizes the steps to: - properly declare goods coming into Canada for sale or use by a business - calculate your duties and taxes correctly - have the goods cleared to enter Canada <span class="label label-info">Note:</span> The content here does not replace existing regulations, acts and references. ## Steps to complete before you import - <span class="glyphicon glyphicon-unchecked"></span> Gather information about the goods you want to import - <span class="glyphicon glyphicon-unchecked"></span> Determine the [country of origin](https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-2-eng.html) of the goods - <span class="glyphicon glyphicon-unchecked"></span> Verify whether the goods are controlled, regulated or prohibited by the CBSA or any other government department or agency - <span class="glyphicon glyphicon-unchecked"></span> Register in the CBSA Assessment and Revenue Management (CARM) Client Portal - <span class="glyphicon glyphicon-unchecked"></span> Obtain your [business number](http://www.cra-arc.gc.ca/tx/bsnss/tpcs/bn-ne/bro-ide/menu-eng.html) (BN9) - <span class="glyphicon glyphicon-unchecked"></span> Create a CBSA import program account to get an importer BN15 - <span class="glyphicon glyphicon-unchecked"></span> [Enrol in the Release Prior to Payment](https://www.cbsa-asfc.gc.ca/services/carm-gcra/rpp-map/menu-eng.html) sub-program, if desired - <span class="glyphicon glyphicon-unchecked"></span> Decide whether you will use the services of a [customs broker](https://www.cbsa-asfc.gc.ca/services/cb-cd/menu-eng.html) - <span class="glyphicon glyphicon-unchecked"></span> If using a customs broker, delegate authority to your customs broker in the CARM Client Portal to allow them to act on behalf of your business ## Steps to complete for shipping - <span class="glyphicon glyphicon-unchecked"></span> [Mark and label the goods](https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-3-1-eng.html) properly - <span class="glyphicon glyphicon-unchecked"></span> Determine the 10-digit tariff classification number and the applicable rate of duty using the [Canadian Customs Tariff](https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/menu-eng.html) - Request an [advance ruling](https://www.cbsa-asfc.gc.ca/import/ar-da/menu-eng.html) or use the tariff classification tool in the CARM Client Portal to assist you - Determine whether the goods are subject to any other duties or taxes - <span class="glyphicon glyphicon-unchecked"></span> Obtain required documents such as invoices and certificates of origin - <span class="glyphicon glyphicon-unchecked"></span> Determine the value for duty of the goods - <span class="glyphicon glyphicon-unchecked"></span> Select the method of shipping and communicate with the transportation company on cross-border requirements ## Steps to complete when your goods arrive - <span class="glyphicon glyphicon-unchecked"></span> Make a formal declaration to have your goods released from customs - <span class="glyphicon glyphicon-unchecked"></span> Account and pay for your goods - <span class="glyphicon glyphicon-unchecked"></span> If applicable, pay fees charged by authorized third parties to unload and reload goods ### Document navigation - [<span class="wb-inv">Next: </span>Compliance matters](/import/guide-9-eng.html) ## Page details - Date modified: 2026-09-17 ## About this site ### Canada Border Services Agency - [Contact us](/contact/menu-eng.html) - 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