Step-by-step guide to importing commercial goods into Canada - Step 6: Release, account and pay

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) # Release, account and pay duties and taxes # 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) Once you have met all requirements for your goods to enter Canada, the next step is to have the goods released and account for them. ## On this page - [What is meant by release and accounting for goods](#s01) - [How to obtain release, account for and pay for your goods](#s02) - [Option 1: Release of goods before paying duties and taxes](#s02_1) - [Option 2: Release of goods after a full accounting and payment of duties and taxes](#s02_2) ## What is meant by release and accounting for goods **Release** is the authorized removal of goods from a CBSA office, a sufferance or bonded warehouse or a duty-free shop (in the case of exports) for use in Canada. **Interim accounting** is a process that allows importers enrolled in the Release Prior to Payment (RPP) sub-program to have goods released before duties and taxes are paid. Release is granted if certain requirements are met, including submitting a commercial accounting declaration (CAD) and paying duties and taxes within the required timeframes. **Accounting for goods** ensures the government collects the correct duties and taxes on imported goods. To complete the accounting process, you will need the same information you gathered earlier when researching your goods and calculating duties and taxes. **Payment** means paying the duties and taxes owed on commercial goods, either by the importer or their agent such as a customs broker. All customs account holders are expected to pay their account balance in full: - by the payment due date for each payment period, for customs accounts with financial security in place, or - at the time the goods are released for customs accounts without financial security ## How to obtain release, account for and pay for your goods There are two ways to obtain release and account for your goods. With either option, you can prepare and submit the release and accounting documents yourself or hire a licensed customs broker to do it for you. You will need to provide detailed information including: - description of the goods - value - country of origin - tariff classification (HS code) This information is submitted electronically through the CARM system to calculate any duties and taxes owed. The CBSA assigns each shipment a 14-digit transaction number to track your goods through the release process. If you use the cash payment option, the CBSA assigns a transaction number to the documents included in the accounting package you submit. ### Option 1: Release of goods before paying duties and taxes To have your goods released before paying duties and taxes, you must be enrolled in the Release Prior to Payment (RPP) sub-program and provide financial security. This is the most common release method used by commercial importers. To qualify for the RPP sub-program, importers must: - enrol to RPP in the CARM Client Portal - provide the required financial security amount, as calculated by the CARM system - account for goods within the required timeframes - pay all duties and taxes in full by the payment due date #### More information - A detailed, step-by-step guide to enrolling in RPP: [Enrol for Release Prior to Payment](https://www.cbsa-asfc.gc.ca/services/carm-gcra/rpp-map/menu-eng.html) - [Commercial import payments: Duties, taxes and other customs dues](https://www.cbsa-asfc.gc.ca/prog/arl-glcc/pay-paie-eng.html) - [Memorandum D17-1-4: Release of Commercial Goods](https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-4-eng.html) - [Memorandum D17-1-10: Coding of Customs Accounting Documents](https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html) - [Memorandum D17-1-8: Release Prior to Payment Privilege](https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-8-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) ### Option 2: Release of goods after full accounting and payment of duties and taxes This option requires a paper Type C commercial accounting declaration (CAD). It can be prepared in advance, offsite or at a CBSA office using the CARM Client Portal kiosk (where available). A Type C CAD cannot be submitted through electronic data interchange (EDI) or Application Programming Interface (API). Some CBSA offices have kiosks where clients can access the CARM Client Portal to complete and print Type C CADs. Duties and taxes are automatically calculated in CARM. For a list of offices with CARM Client Portal and printer access, refer to Appendix A of [Memorandum D17-1-5: Accounting for Commercial Goods](https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-5-eng.html). Type C CADs are for importers who: - are not enrolled in Release Prior to Payment (RPP) - are enrolled in RPP but wishing to submit accounting information at the time of release - imported commercial goods outside of the CLVS program Steps to follow:

1. Complete your Type C CAD electronically in the CARM Client Portal

2. Submit the completed CAD in the portal

3. Print two copies

4. Bring the copies of the CAD and the following documents to a CBSA office: - Two copies of the [Cargo Control Document (form A8A-B)](https://www.cbsa-asfc.gc.ca/publications/forms-formulaires/a8a-b-eng.html), provided by your carrier - Two copies of the [Canada Customs Invoice (form CI1)](https://www.cbsa-asfc.gc.ca/publications/forms-formulaires/ci1-eng.html) or a commercial invoice containing the same information - If required, paper copies of all import permits, certificates, licences or documents from other government departments (OGD) and agencies

5. Pay your duties and taxes at the CBSA office using one of the following payment methods: - **Debit Card:** Visa Debit, Debit MasterCard or debit cards issued by Canadian financial institutions are accepted. The CBSA does not set a payment limit for debit transactions - **Credit Card:** Visa, MasterCard or American Express are accepted. A payment limit of <span class="nowrap">**$4,999.99**</span> per program account per billing cycle applies for credit cards - **Cheque:** Payment by cheque is accepted up to <span class="nowrap">$25,000,000</span> and must be payable to the “Receiver General for Canada.” Cheques for amounts over $5,000 must be certified, unless you have active financial security in your CARM Client Portal account (for example, through the RPP sub-program) #### More information - [Commercial import payments: Duties, taxes and other customs dues](https://www.cbsa-asfc.gc.ca/prog/arl-glcc/pay-paie-eng.html) - [CARM Client Portal user guides](https://ccp-pcc.cbsa-asfc.cloud-nuage.canada.ca/en/onboarding-documentation): - Submit a commercial accounting declaration (CAD) for Type C and for all declaration types - Submit a commercial accounting declaration for SIMA subject goods - Submit a declaration with a surtax claim - [Directory of CBSA offices and services](https://do-rb.cbsa-asfc.cloud-nuage.canada.ca/?lang=en_CA) - [Memorandum D17-1-5: Accounting for Commercial Goods](https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-5-eng.html) (for more on accounting documents) - [Memorandum D17-1-10: Coding of Customs Accounting Documents](https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html) (preparing the commercial accounting declaration) - [Memorandum D1-4-1: CBSA Invoice Requirements](https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-4-1-eng.html) - [Memorandum D17-1-4: Release of Commercial Goods](https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-4-eng.html) - [Memorandum D17-4-0: Courier Low Value Shipment Program](https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-4-0-eng.html) - [Memorandum D5-1-1: International mail processing](https://www.cbsa-asfc.gc.ca/publications/dm-md/d5/d5-1-1-eng.html) ### Document navigation - [<span class="wb-inv">Next: </span>Make changes after accounting for goods](/import/guide-7-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)