Akun Impor CBSA: Cara Mendaftarkan Nomor Bisnis
Pengantar
Every year, thousands of first-time importers discover the same unpleasant truth at the worst possible moment: their container has arrived at a Canadian port, the freight forwarder is asking for an import account number, and they do not have one. Demurrage starts ticking, storage fees pile up, and a shipment that was supposed to hit shelves in two weeks is now stuck in a queue while paperwork catches up.
The good news is that registering for a CBSA import account is not complicated once you understand who issues what. The bad news is that the process changed significantly in the last two years. Since May 13, 2024, the Canada Border Services Agency (CBSA), not the Canada Revenue Agency (CRA), has been responsible for issuing and maintaining import-export program (RM) accounts, and the CBSA Assessment and Revenue Management system, better known as CARM, has reshaped how importers enrol, post security and pay duties.
This guide walks you through the whole path in the order you will actually experience it: getting your nine-digit Business Number, creating your CARM Client Portal profile, enrolling in the Importer Program, posting financial security, and delegating authority to your customs broker. Along the way we cover the mistakes that delay approvals, the special rules for non-resident importers, and how the account connects to the practical side of moving freight from China to Canada. Rules and thresholds do change, so treat the figures here as a working reference and confirm them on the CBSA website before you file.
Why Your Canadian Import Account Matters Before the First Container Sails
Canadian customs law treats the importer of record as the party legally responsible for the goods, the accuracy of the declaration and the payment of duties and taxes. To act as that party, you need an identity the CBSA can recognize. That identity is your import account, which is built from a Business Number plus an RM program account. Without it, a customs broker cannot file an accounting declaration in your name, and your cargo cannot be released in the ordinary way.
Many small sellers assume the freight forwarder or the supplier in China will somehow take care of this. They will not, at least not as the importer. A forwarder can book the ocean leg, arrange trucking and coordinate with a broker, but the account, the security and the legal liability sit with the entity that is named as importer. Getting this right before the booking is confirmed is the single cheapest way to avoid delays.
There is also a commercial reason to take registration seriously. Retail buyers, marketplaces and large distributors increasingly ask suppliers to prove that their imports are compliant, and a clean customs history becomes a quiet competitive advantage. An importer who clears goods smoothly, pays statements on time and never loses release privileges is a more predictable partner than one who is constantly firefighting at the border.
What changed with CARM
For decades, the CRA handled the Business Number and the import-export account together, and the customs broker’s own bond covered your duties when goods were released before payment. CARM changed both parts. According to CBSA and industry notices, the CRA stopped registering new RM accounts and processing maintenance requests on May 13, 2024, and the CBSA took over those services. The CRA still issues the nine-digit Business Number (BN9) and still manages CRA program accounts such as GST/HST and payroll.
The external launch of the CARM Client Portal followed on October 21, 2024. The portal is where importers now enrol, view statements of account, manage security and give brokers permission to work on their behalf. A second milestone arrived in May 2025, when importers who want to keep Release Prior to Payment privileges had to post their own financial security in the portal rather than relying on the broker’s bond.
The practical effect is that the importer is far more visible to the CBSA than before. You have a real-time view of what you owe, the CBSA has a real-time view of your exposure, and a missing bond or an unpaid statement shows up quickly. That visibility is useful if you run a tidy operation, and painful if you do not.
BN, RM and RT: how the numbers fit together
A Business Number is a nine-digit identifier that stays with your business no matter how many programs you join. Each program account adds a two-letter code and a four-digit reference number, creating a fifteen-character identifier often called a BN15. For example, 123456789 RM 0001 is the first import-export account under Business Number 123456789. A company with several divisions can hold one BN9 and multiple RM accounts. The letters RM are not meant to be typed into accounting documents, which is a small detail that trips up many first-time filers.
The table below summarizes the identifiers you are likely to meet during registration.
| mengenali | Apa itu | Dikeluarkan oleh | Why you care |
| BN9 | Nine-digit Business Number | CRA | Base identity for every government program account |
| RM | Import-export program account (BN9 + RM + 4 digits) | ekstensi CBSA | Required to import commercially and to be importer of record |
| RT | GST/HST program account | CRA | Needed to claim input tax credits on GST paid at the border |
| RP / RC | Payroll and corporate tax accounts | CRA | Not needed for import, but share the same BN9 |
| CARM Client Portal profile | Online login and delegation tool | ekstensi CBSA | Where you enrol, post security and appoint a broker |
A quick sanity check can save you trouble later. When a supplier, forwarder or broker asks for your import number, they mean the BN9 plus RM plus the four-digit reference, and they will usually want it written as a single string. If you are unsure whether you already have an RM account, for instance because a previous owner or an accountant opened one years ago, ask your broker to look it up or check the portal before you create a duplicate.
Duplicate accounts are surprisingly common. They create confusion over which account carries your history, and they can split your financial security across accounts in ways that are annoying to unwind.
Before You Apply: What You Need to Have Ready
Most delays in registration come from an incomplete or inconsistent file, not from CBSA processing times. Collect the information first, make sure names and addresses match across every document, and the actual application takes less than an hour of screen time.
| Barang | Catatan |
| Legal business name and structure | Corporation, partnership or sole proprietorship; the name must match your incorporation or CRA records exactly |
| Operating or trade names | Optional but useful if you sell under a brand that differs from your legal name |
| Alamat fisik bisnis | A real address where the CBSA can reach you; a mailbox alone often causes questions |
| Mailing address and kontak orang | The person who will receive CBSA correspondence and portal notices |
| Nature of business and goods imported | A short, accurate description such as consumer electronics, apparel or auto parts |
| Books and records location | If records are kept away from your place of business, a books and records agreement is required |
| Estimated annual import value | Helps you plan financial security and choose between a bond and a cash deposit |
| Customs broker details | Name and broker identifier so you can delegate authority once you are enrolled |
If you plan to claim input tax credits for the GST you pay at the border, also register for a GST/HST account with the CRA. This is separate from your import account, but many importers apply for both at the same time because the BN9 is shared.
It also helps to decide early who inside your company will be the portal administrator. Choose someone who will still be employed next year, use a shared role mailbox where possible, and avoid tying the account to one person’s personal email address. Changing the administrator later is possible but adds paperwork.
Step-by-Step: Registering Your Business Number and Import Account
Step 1: Obtain your BN9 from the CRA
If your business already has a Business Number because it files taxes, collects GST/HST or runs payroll, you can skip to the next step and reuse it. If you are starting from scratch, the BN9 is created when you register your business with the CRA, either through Business Registration Online or when you register for a CRA program account. Incorporated businesses will often receive a BN as part of federal or provincial incorporation.
Industry guidance for the Canadian Resident company route notes that the CBSA enrolment flow can be started even when a BN9 does not yet exist, and the system will help create it. In practice, though, getting the BN9 sorted before you open the portal makes the rest of the process smoother, because you can verify the legal name and address against what the CRA already holds.
Make a note of the exact business name as it appears on your CRA record. Any mismatch between that name and the one you enter at the CBSA is a classic cause of manual review.
Step 2: Register for the CARM Client Portal
The CARM Client Portal is accessed from the CBSA website using a sign-in method such as a GCKey or a Sign-In Partner, and it requires you to link your profile to your business. You will confirm who you are, identify your BN9 and set up the profile that will later hold your program accounts, security and delegations.
Take a few minutes at this stage to add a second authorized contact. If the sole administrator is on holiday when the CBSA sends a request for information, your enrolment can stall.
Keep screenshots or saved confirmations of each stage, including the date you submitted and any case reference numbers. If the CBSA asks a follow-up question weeks later, you will be glad to have the trail, and your broker can often use the same reference to chase a stalled case.
Step 3: Enrol in the Importer Program
Once your business is registered in the portal, you enrol in the CBSA program that matches what you do. A commercial import business must enrol in the Importer Program. In the portal, you open the enrolment menu, choose to enrol in a CBSA program, select the Importer Program and complete the program information tab. The program account name can be the same as your legal entity name, which keeps things simple.
Each program you enrol in gets its own account number added as a suffix. Your first account will be numbered RM0001, so a company with BN9 123456789 would see 123456789RM0001 once approved. If your books and records are kept somewhere other than your place of business, you must complete the books and records agreement as part of the case.
After you submit, the case status changes from open to in progress, which is the signal that the CBSA can begin its review. Some enrolments are approved automatically and the program account number appears on screen immediately. Cases that are not automatically approved must be reviewed manually, and the CBSA indicates that this can take up to 30 days. If your first shipment is already booked, that gap matters, so submit well ahead of departure.
Once the RM account is approved, you can use the program account number to enrol for Release Prior to Payment, often shortened to RPP. RPP is what lets your goods be released from the border before you have paid the duties and taxes, with payment settled later through a monthly statement.
Step 4: Post financial security
To use RPP, the importer must now provide its own financial security. There are two main options: a continuous surety bond obtained from an approved surety company or through a broker, or a cash deposit paid into the portal. If you do neither, you can still import, but you must pay duties and taxes at the time of release, which can slow clearance and tie up cash at the busiest point of the cycle.
The sizing rules are straightforward. A surety bond must equal at least 50 percent of your highest monthly accounts payable to the CBSA in the preceding 12 months, while a cash deposit must cover 100 percent of that same figure. New importers with no history face a minimum. Earlier CARM documents proposed a $25,000 minimum, but more recent CBSA guidance summarized in Customs Notice 25-22 describes a $5,000 minimum for new importers, and a published maximum of $10 million applies at the top end. Some surety companies advertise a higher product minimum, which is the smallest bond they choose to write and not the regulatory floor, so ask for quotes from more than one provider.
The portal displays the amount required for your account and the amount currently posted, and it sends notifications when you need to increase coverage or make a payment. The CBSA recalculates required amounts each year based on the preceding 12 months, so a growing business should expect its requirement to rise. Confirm the exact timing and your current number in the portal rather than relying on a blog post, including this one.
| pilihan | Jumlah yang diperlukan | Dampak arus kas | Paling cocok untuk |
| Continuous surety bond | At least 50% of highest monthly payable in last 12 months | Small annual premium, cash stays in your business | Regular importers with solid financials |
| Setoran tunai | 100% of highest monthly payable | Money is locked with the CBSA | New importers or those who cannot qualify for a bond |
| Tidak ada keamanan | None | Duties and GST paid at release | One-off or very low-volume shipments |
Step 5: Delegate authority to your customs broker
Registering your own account does not mean you will clear goods yourself. Almost every importer uses a licensed customs broker, and in the portal you give that broker permission to submit declarations, view your account and in some cases manage security on your behalf. You decide the level of access, which means you can limit a broker to accounting declarations or allow broader visibility.
Before delegating, ask your broker for the broker identifier they use in the portal and confirm the scope in writing. It is also smart to keep a record of every delegation, because brokers change over time and old authorities should be removed once the relationship ends.
If you work with more than one broker, for example one for angkutan udara and another for ocean, delegate to each separately and document which broker handles which lane. Overlapping authorities are legal, but they make it harder to trace who filed what when a question comes up months later.
A realistic planning timeline looks like the one below. Allow extra time if your case goes to manual review or if you need to qualify for a bond.
| Tahap | Waktu yang khas | Apa yang bisa memperlambatnya? |
| Obtain or confirm BN9 | Hari yang sama hingga beberapa hari | Name mismatch with incorporation records |
| Create CARM portal profile | 30 hingga 60 menit | Sign-in method not yet set up |
| Enrol in Importer Program | Instant if auto-approved, up to 30 days if reviewed | Incomplete information, books and records questions |
| Arrange surety bond or cash deposit | 1 hingga 5 hari kerja | Credit review, financial statements requested by the surety |
| Delegate to broker | menit | Wrong broker identifier, unclear access scope |
Estimating Your Duty Exposure: A Worked Example
Many importers find the security rules abstract until they see numbers. The illustration below is simplified and uses round figures, so replace the duty rate with the one that applies to your tariff classification and origin. Assume your busiest month of the last year included goods worth CAD 60,000 at an average duty rate of 8 percent, with GST of 5 percent charged on the value plus duty.
| Item baris | Jumlah (CAD) | Perhitungan |
| Nilai yang sesuai dengan bea masuk | 60,000 | Invoice value plus any required adjustments |
| Bea Cukai | 4,800 | 8% dari 60,000 |
| GST at the border | 3,240 | 5% dari 64,800 |
| Highest monthly payable | 8,040 | Duty plus GST |
| Cash deposit required | 8,040 | 100% of highest monthly payable |
| Surety bond required | 5,000 (floor applies) | 50% would be 4,020, which is below the minimum |
This example shows why a bond is usually the better choice for a business with steady volume. You tie up a small annual premium instead of more than eight thousand dollars of working capital. It also shows why growth matters. If your peak month climbs to CAD 300,000 of goods, the monthly payable rises to roughly CAD 40,000 and the required bond to roughly CAD 20,000. Surtaxes and additional duties on certain Chinese-origin goods can push the figure higher still, so check your tariff classification with your broker before you estimate.
Special Situations You May Run Into
Non-resident importers
Overseas sellers who ship directly to Canadian customers sometimes act as importer of record themselves. Under CARM, these businesses register as non-resident importers and must delegate authority to a broker through the portal. They also face the same financial security logic, so it is wise to talk to a broker about how the NRI process works before shipping, especially when goods are sold delivered duty paid.
Whether you should be a non-resident importer or work through a Canadian entity depends on tax, liability and customer experience. A Canadian subsidiary can simplify GST handling and returns, while the NRI route can be faster for a seller testing demand. This is a decision to make with a customs broker and an accountant, not something to improvise at the port.
Sole proprietors and small online sellers
A sole proprietor can hold a Business Number and an RM account just like a corporation. The main caution is liability. As a sole proprietor you are personally responsible for duties, penalties and any reassessment, so many growing sellers incorporate before their import volume increases.
Multiple divisions or brands
If you operate separate divisions, you can keep one BN9 and add additional RM accounts, each with its own reference number. Financial security is generally calculated at the BN9 level, though a minimum amount must be allocated to each RM account, so extra accounts can increase your bonding requirement.
Common Registration Mistakes and How to Avoid Them
After watching importers go through this process, the same handful of mistakes appear again and again. Most are avoidable with a little preparation, and all of them can cost you days.
| Kesalahan | Konsekuensi | Memperbaiki |
| Applying only after the cargo is booked | Cargo arrives with no account; storage and demurrage fees | Start at least 30 days before sailing |
| Legal name differs from CRA record | Manual review or rejection | Copy the name exactly from CRA or incorporation documents |
| Skipping financial security | Duties payable at release, slower clearance | Post a bond or deposit before first arrival |
| Under-sizing the bond | Portal alerts, possible loss of RPP | Review the dashboard monthly and plan for growth |
| Using one person as sole admin | Locked out when they leave | Add a second authorized contact |
| Assuming the forwarder is the importer | Wrong party on the declaration | Confirm importer of record before booking |
Another subtle mistake is treating registration as a one-time task. Addresses change, ownership changes and brokers change. Each of those events requires a maintenance request through the CBSA, and out-of-date records can create trouble at exactly the wrong time.
How the Account Fits Into Your China-to-Canada Freight Plan
Importer of record, Incoterms and who pays what
Your import account is only one piece of a larger shipping decision. The Incoterm you agree with your supplier determines who books the main carriage, who pays origin charges and where risk transfers. Under FOB terms, for example, you or your forwarder arrange the ocean freight and the CBSA account you registered is the one used at destination. Under DDP, the seller promises to deliver with duties paid, which often means a non-resident importer arrangement or a local partner.
Whatever the terms, the importer of record name on the commercial invoice, the packing list and the customs declaration must be consistent. Differences between the supplier’s paperwork and your registered business name are one of the most common causes of customs holds.
Di mana Topway Shipping berperan?
Since 2010, Topway Shipping, headquartered in Shenzhen, China, has been a professional provider of cross-border e-commerce logistics solutions. The founding team has more than 15 years of experience in international logistics and customs clearance, with a strong focus on China to U.S. transportation, and that experience carries over to Canada-bound cargo because the documentation discipline is very similar.
Topway’s services span the whole chain: first-leg transportation from the supplier, overseas pergudangan, customs clearance support and last-mile delivery. On the ocean side, Topway offers flexible full container load and less than container load services from China to major ports worldwide. A new Canadian importer that is not yet filling a 20-foot or 40-foot container can use LCL to test the market, then move to FCL as volume grows.
An import account is the importer’s responsibility, and Topway cannot register it on your behalf. What a forwarder with this background can do is tell you early which documents the broker will need, line up cargo readiness with the date your RM account and security are active, and keep origin paperwork aligned with your registered details. That alignment is where first shipments most often go wrong.
Another place Topway adds practical value is consolidation. A buyer sourcing from several factories around Shenzhen, Guangzhou and Dongguan can send each supplier’s cargo to a single warehouse, where it is checked, labelled and combined into one LCL or FCL booking. One consolidated shipment means one set of customs paperwork instead of five, which lowers the chance of mismatched invoices and reduces the number of entries you pay a broker to process.
Importers who sell through marketplaces or their own online stores also benefit from overseas warehousing, because it allows inventory to be consolidated and moved in larger, better-planned shipments instead of many small, costly ones. If you are planning your first Canada-bound shipment, it is worth speaking with the Topway team before you finalize the booking, so the transport plan and the compliance plan are built together.
Planning the first shipment around your registration
The cleanest way to launch is to work backward from the arrival date. Ocean transit from South China or Shanghai to Vancouver is commonly in the range of two to three weeks port to port, while moves to eastern Canada take longer and often combine Pacific sailing with rail or a different routing. Add origin pickup, export clearance, cut-off times, destination unloading and inland delivery, and the full door-to-door window can stretch to six weeks or more.
| Route (typical) | Transit antar pelabuhan | Catatan perencanaan |
| South China to Vancouver | Sekitar 15 hingga 22 hari | Common gateway for western Canada and rail connections inland |
| Shanghai or Ningbo to Vancouver | Sekitar 14 hingga 21 hari | Frequent sailings; watch peak-season blank sailings |
| Tiongkok ke Pangeran Rupert | Sekitar 14 hingga 20 hari | Strong rail links to central Canada for some cargo |
| China to Toronto or Montreal (rail or all-water) | Sekitar 30 hingga 45 hari | Longer total time; confirm routing and inland rail cut-offs |
Transit times vary by carrier, season and port congestion, so treat them as planning ranges and not promises. The point is that your RM account, your security and your delegation to a broker should all be active at least a week before the vessel is due. If your account is still waiting for manual approval when the container arrives, you will pay for the delay in storage and missed sales.
Staying Compliant After You Are Registered
Registration is the start of your relationship with the CBSA, not the end of it. Under CARM, importers receive a monthly statement of account in the portal, and payment of the amounts owing is due by the deadline shown on that statement. Setting up electronic payment and giving your accounting team access to the portal helps you avoid late payment interest and penalties.
Review your financial security regularly. If your shipping volume doubles during peak season, your highest monthly payable will rise and your required security may follow. The portal’s notifications are helpful, but an importer who checks the dashboard on a schedule is rarely surprised. Many businesses make this part of their month-end checklist.
Keep your records in order. Commercial invoices, bills of lading, proof of payment and classification support should be retained and accessible for the required period, and the books and records agreement you may have signed during enrolment makes that obligation explicit. If a post-clearance verification or audit comes, tidy records shorten the process considerably.
Keep your classification and valuation practices consistent as well. The Harmonized System code and the declared value on each entry drive the duty you pay and the security you need. If your supplier changes the product specification, or you start importing a new category, update your broker so the declaration reflects reality. Corrections are possible after release, but they are easier to avoid than to fix.
Finally, watch for official notices. The CBSA publishes Customs Notices when administrative measures change, and the thresholds and deadlines referenced in this article may be updated. Subscribing to CBSA updates or asking your broker to flag relevant notices costs almost nothing and prevents unpleasant surprises.
Kesimpulan
Registering for a CBSA import account comes down to a clear sequence: secure your nine-digit Business Number from the CRA, create your CARM Client Portal profile, enrol in the Importer Program to obtain your RM account, post financial security through a surety bond or cash deposit, and delegate authority to a licensed customs broker. Done in order and with consistent information, the process can be completed quickly. Done late or with mismatched details, it can hold up cargo for weeks.
The smartest move is to treat the import account as part of your shipping plan rather than an afterthought. Start the registration while you are still negotiating with suppliers, confirm your security amount before the first container sails, and align your forwarder, broker and supplier around the same legal name. If you want a logistics partner that can handle the China-side pickup, FCL or LCL ocean freight, overseas warehousing and customs clearance coordination, Topway Shipping is ready to help you move from registration to your first successful delivery.
Pertanyaan Umum Demo Slot
Q: Who issues the RM import account now?
A: The CBSA issues and maintains RM accounts since May 13, 2024, while the CRA continues to issue the nine-digit Business Number.
Q: How long does enrolment in the Importer Program take?
A: Automatically approved cases show the account number immediately, but manual reviews can take up to 30 days, so apply well before your first shipment.
Q: Do I need a customs bond to import into Canada?
A: Not strictly, but without a bond or cash deposit you lose Release Prior to Payment and must pay duties and taxes at release. A bond generally covers at least 50 percent of your highest monthly payable, and a cash deposit covers 100 percent.
Q: Can Topway Shipping register my import account for me?
A: No, the account belongs to the importer, but Topway can coordinate with your customs broker and align shipping documents with your registered details.
Q: Is the RM account the same as my GST/HST account?
A: No. The RM account is for importing and exporting, while the RT account is a separate CRA account used to manage and recover GST/HST.
