Step-by-step guide to importing commercial goods into Canada - Step 1: Determine if you should use this guide

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4. [Guide to importing commercial goods into Canada](/import/guide-eng.html) # Who should use this guide # 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 guide is designed to help businesses understand the steps involved when importing goods into Canada for commercial purposes. It describes the legal requirements to be met and the documentation the CBSA needs to release your shipments. Follow each section of this guide to find out what to expect before and after commercial goods arrive at the border. ## Key definitions ### Accounting for commercial goods A complete customs declaration submitted to the government after goods are released into Canada by the CBSA ### The CBSA Assessment and Revenue Management (CARM) System The official system for collecting duties and taxes for commercial goods imported into Canada. The CARM Client Portal lets registered users manage their accounts and access other online services from the CBSA ### Commercial goods A good imported into Canada for business use, resale or work (industrial, institutional, etc.) ### Importer A person or business who brings the goods into Canada or causes the goods to be imported into Canada ### Importer of Record A person identified as the importer on the customs declaration for when goods are accounted. The importer identifies themselves by citing their business number during the CBSA release and accounting processes. ### Owner A person or business who holds legal title to the goods when they are released by the CBSA ### Release of goods An 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 ## Who can benefit from this guide - New importers - Occasional importers - Small and medium businesses - Customs brokers and their clients <span class="label label-info">Note:</span> This guide does not replace legislation, regulations or any policy and procedures in the CBSA’s departmental memoranda (D-memoranda) series of publications. Examples in this guide are for information purposes only. ### Document navigation - [<span class="wb-inv">Next: </span>Gather information about the goods you want to import](/import/guide-2-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)