Importing commercial goods into Canada - 5. Getting your goods released

Change to import-export program (RM) administration

The Canada Revenue Agency continues to issue the required business number (BN9). The CBSA has taken over RM account-related services. Until October 2024:

  1. to register for a new import-export program account (RM), complete form BSF947: Request for a CBSA Import/Export Program Account
  2. to submit a maintenance request for existing RM accounts, complete form BSF948: Request for Change(s) to Existing CBSA Import/Export Program Account

Learn more: Register for or modify an import-export program account

5. Getting your goods released

There are two options for getting your goods released. With both options, you may prepare the release and accounting documents yourself or you may hire a licensed customs broker to do so on your behalf. Regardless of which method you use, the CBSA will assign each shipment a 14-digit transaction number to identify your goods throughout the clearance process.

Method 1: Full accounting and payment of duties for release of goods

Complete and present your B3-3, Canada Customs Coding Form accounting document in person at a CBSA office. Additional information about coding of CBSA accounting documents can be found in Memorandum D17-1-10, Coding of Customs Accounting Documents.

You will need the following documents:

Some CBSA offices provide a self-service computer based system, Commercial Cash Entry Processing System (CCEPS), that assists you in completing the B3-3 coding form and automatically calculates the duties and taxes owing. For a list of offices where CCEPS is available, refer to Memorandum D17-1-5, Registration, Accounting and Payment for Commercial Goods, Appendix B.

Pay your duties and taxes by:

More information on accounting documents is available in Memorandum D17-1-5, Registration, Accounting and Payment for Commercial Goods.

Method 2: Release of goods prior to the payment of duties

Release on Minimum Documentation (RMD) allows the release of goods prior to the payment of duties and taxes. To take advantage of this privilege, you must follow an application process, which includes posting an approved amount of security with the CBSA. This option is generally used by established importers with high import volumes. The RMD accounting option requires the electronic transmission of RMD release requests using the Electric Data Interchange (EDI) system with certain exceptions. For additional details on this accounting option, refer to Memorandum D17-1-4, Release of Commercial Goods.

For more information on release and accounting procedures, see Memorandum D17-1-5, Registration, Accounting and Release of Commercial Goods.

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