Non-Resident Importing Program

Become the importer of record — without a Canadian address.

If you ship regular, repetitive shipments to Canada and want to act as the importer of record, you’re required to register as a Non-Resident Importer with Revenue Canada. We’ll help you decide if it’s right for you, and get you set up.

Responsibilities of an NRI Set Up Account

What Is a Non-Resident Importer?

The importer of record, without a Canadian address

One landed price to your customer’s door — you carry the border, they don’t.

A Non-Resident Importer (NRI) is a company considered the importer of record for shipments going into Canada, even though it isn’t physically located here. As an NRI, you relieve your Canadian customers of the responsibilities of importation and give them one landed price — as if they were purchasing locally — by including duty, tax, brokerage fee, and shipping cost on your invoice to them.

Why companies register as an NRI

Removing the border removes friction — and friction is what costs you sales.

Sell on a “delivered price” basis to Canadian customers.

Improve sales as buyers know their final price at checkout.

Create a domestic purchasing experience for your customers.

Control the border yourself and realize on-time delivery.

Access a greater share of the Canadian market through direct marketing.

Stay in complete control, virtually eliminating the border for customers.

How the CBSA treats NRI shipments

NRI shipments are generally commercial, not casual

Under CBSA Customs Notice 25-01, shipments imported by an NRI are treated as commercial goods — even when the end customer is an individual buying for personal use — because the importer of record is the business, not the consumer. That means recordkeeping and other commercial obligations under the Customs Act apply.

NRIs located outside North America must designate a licensed customs broker, accountant, or other authorized agent to maintain their books and records within Canada — one of the areas our brokerage team can manage for you.

Source: CBSA Customs Notice 25-01 — Non-Resident Importers: Determining if Shipments Are Deemed Commercial or Casual.

Is the NRI program right for you?

Start with the responsibilities, then follow the three steps to register.

Step One

Responsibilities of an NRI

Understand the obligations involved before you register — recordkeeping, compliance, and what changes once you’re the importer of record.

Review Responsibilities Step Two

Register as an NRI

See the full registration process below — from obtaining your Business Number (BN9) to setting up your customs brokerage account.

View Registration Steps

Non-Resident Importer (NRI) — 3 Simple Steps

Step 1 — Obtain Your Business Number (BN9)

As a non-resident importer, obtain your Business Number (BN9) from the Canada Revenue Agency (CRA) by completing the appropriate CRA registration process. You should also determine whether you are required to register for a GST/HST account (RT).

Step 2 — Register for an Import/Export (RM) Account in CARM

Once you have your BN9, register your business in the CARM Client Portal and obtain your Import/Export (RM) account. If applicable, review the requirements for the Release Prior to Payment (RPP) program. If your books and records are maintained outside Canada, you may also need to complete the BSF900 – Agreement to Maintain Records Elsewhere than Place of Business in Canada process.

Step 3 — Set Up Your Customs Brokerage Account

Set up your account with Cargo Customs Solutions Inc., provide the required business and shipment documentation, and complete the necessary delegation of authority in the CARM Client Portal. Once your account is established, we can assist with the customs clearance of your commercial imports into Canada.

Not sure where to start?

If you’re considering the Non-Resident Importer program, our team can help you decide whether it’s the right fit and guide you through registration.