CARM Registration for Importing from the United States to Canada

A new Canadian customs procedure requires that to import into Canada, the importer must apply for an importer number by registering on the CARM - CBSA Assessment and Revenue Management portal.

Registration with CARM (CBSA Assessment and Revenue Management) must be completed online on the client portal of the Canada Border Services Agency (CBSA), a new digital platform used for managing commercial imports into Canada. The system allows the CBSA to collect duty and taxes on goods to be imported into Canada and requires that importers and all other stakeholders involved in the import trade chain formally register their activity before they can export to Canada.
 

Procedure for Applying for the Business Number (BN) with the Canadian Tax Agency

Before an importing business can register on the CARM portal, it is necessary to apply for the Business Number (BN), which is a 9-digit identification number issued by the Canada Revenue Agency (CRA). The BN is essential for any tax transactions and thus also for exporting to Canada, and is the first mandatory step to gain access to the CARM system. Exporting businesses that do not yet have a business number must apply for it directly with the CRA through the channels provided by the agency.

* NOTE: The procedure for applying for the business number for Canada is different from opening a tax representation in Canada. These are two distinct operations.

Obtaining the BN and subsequently registering on the CARM portal are essential requirements for exporting to Canada in accordance with current customs regulations.