The CBSA shares tips on importing commercial goods to Canada for FIFA World Cup 2026™

March 25, 2026
Ottawa, Ontario

The Canada Border Services Agency (CBSA) reminds businesses to plan ahead when importing commercial goods to Canada for the FIFA World Cup 2026™.

Every day, CBSA officers play a crucial role processing commercial goods moving in and out of Canada. In 2025, the Agency processed 30.7 million releases of goods into the Canadian market entering by land, air, and water. Holidays and major events, such as the FIFA World Cup 2026™, increase the volume of goods .  

The Canada Border Services Agency’s Assessment and Revenue Management (CARM) system is the official system of record for the collection of duties and taxes for commercial goods imported into Canada.

Here are some tips to help you plan for importing commercial goods:        

• Is it a commercial import? All goods imported for sale, resale, lease, or for a business’s use are considered commercial goods.

• Are you ready to import? To import commercial goods for use or sale, you need a Canada Revenue Agency (CRA) business number and access to the CARM Client Portal.

• New to CARM? In the CARM Client Portal, you can manage your business account and access other online services from the CBSA. To learn how to register, check out our Get started page and our video tutorial series.

• Are you a non-resident importer? There are additional requirements for a non-resident importer.
  • Non-resident importers must contact CRA for a business number. They cannot get a business number through the CARM Client Portal.
  • If your business is maintaining its importation records in a location outside of Canada, you must first obtain permission from the CBSA by completing a BSF900: Agreement to maintain records elsewhere than the place of business in Canada form.

• Do your goods meet the requirements? Make sure the goods are allowed into Canada and meet requirements set by government departments and agencies. The CBSA applies these import requirements on their behalf. This means some goods may need permits, certificates, or inspections from departments, in addition to meeting the CBSA’s requirements, before the goods can be released into Canada.

• Do you have to pay any customs duties and taxes? Goods imported into Canada are generally subject to the 5% Goods and Services Tax (GST) and potentially subject to customs dutes.
  • Customs duties are based on the tariff classification, the country of origin, and the value of the goods.
  • Get familiar with the Duties Relief Program and the Duty Drawback Program.
  • Calculate duties and taxes in CARM.

• Need help finding the tariff classification, value, and country of origin? Request an advance ruling from the CBSA.

• Can you benefit from the Release Prior to Payment (RPP) program? RPP allows importers to obtain release of goods from the CBSA before paying duties and taxes. Your business will need to post its own financial security to enrol in the program. Some customs brokers may require their clients to enrol in RPP.

• Using a customs broker? First, register your business in CARM, next you can delegate authority to a third party following the User Guide - Delegation of Authority in the CARM Client Portal.

• Are you importing goods temporarily? A temporary import means that the goods will be exported after their use. There are two options available to process temporary imports:
  • Temporary Admission Permit (TAP)/BSF865 submitted in CARM.
  • If applicable, an Admission Temporaire/Temporary Admission (ATA) Carnet.

• Are you importing goods for exclusive use in connection with the FIFA World Cup 2026™? Customs Notice 25-30: Administration of FIFA Men’s World Cup 2026 Remission Order lets you know which imports are eligible and the conditions of relief under the FIFA Men’s World Cup 2026 Remission Order.

• Planning an event in Canada involving participants from abroad? International Events and Convention Services Program can help you and your participants prepare ahead for a smoother experience at the border.

Not sure? Ask a CBSA officer. The best way to save time is to be open and honest with the border services officer. If you are not sure about what steps to take, you can call us at 1-800-461-9999 or contact border information services.