Import-export program account

As of May 13, 2024, the CRA will no longer register import-export program accounts (RM). You will need to register these with the CBSA Assessment and Revenue Management (CARM) Client Portal.

Importing or exporting goods

If you import goods into Canada or export goods to other countries, you need to register for an import-export program account.

We will use your import-export program account number to process customs documents.

To avoid delays in releasing your goods at the border, open your program account before you import or export goods.

When you register for a business number, include all your business's names that may appear on customs release forms and documents, such as invoices. If the name on the customs release document is different from the name we have on file, your goods may be held up at the border.

To register for a business number, go to How to register for a business number or Canada Revenue Agency program accounts.

Creating a new corporation

When two or more corporations merge and create a new corporation, we may issue a new business number to the new corporation. We will immediately close all import-export program accounts you had for the merged corporations.

Obligations for imports and exports

You may have more obligations when importing or exporting goods or services:

For more information on importing and exporting goods, go to Importing goods into Canada and Exporting commercial goods.

Information you will need to register for an import-export program account

You must have all of the following on hand:

You will also need all of the following if it differs from the business information:

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