How to register for a CARM import-export RM account to import commercial goods into Canada
Commercial importers need a 9-digit business number and a CBSA import-export RM program account before importing commercial goods into Canada. New importers register through the CARM Client Portal. Most new resident businesses can obtain a BN9 during CARM registration, while non-resident importers and certain entity types must obtain the BN9 from the Canada Revenue Agency first.
CA Canada
Business ~ 9 min read
14 FAQ
Updated 2026-08-25
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To import commercial goods into Canada, register your business in the CBSA Assessment and Revenue Management CARM Client Portal and enrol in the Importer program to obtain an import-export RM account. You need a 9-digit business number, known as a BN9. Most new resident businesses can obtain a BN9 during CARM registration, but non-resident importers and resident trusts or certain other entity types must obtain the BN9 from the Canada Revenue Agency first. CBSA does not publish a standard processing time for a new RM enrolment and advises businesses to register well before their planned import deadline.
What you need
- A 9-digit Canada Revenue Agency business number, known as a BN9. Most new resident businesses can obtain one during CARM registration.
- Non-resident importers must obtain their BN9 from the Canada Revenue Agency before registering their business in CARM.
- Resident trusts and certain other entity types must obtain their BN9 from the Canada Revenue Agency before attempting CARM registration.
- All business names that may appear on customs release documents or invoices should be included when obtaining the BN9 so CBSA records match customs documents.
- A personal CARM Client Portal user profile and sign-in credential for the person registering the business.
- The business must be registered in the CARM Client Portal by its own representative. A customs broker cannot register an importer's business in CARM on the importer's behalf.
- If the business already has an RM program account, have that existing RM number available when registering in CARM.
- If the business does not already have an RM account, enrol in the Importer program through the CARM Client Portal.
Eligibility
A business or individual importing commercial goods into Canada needs a 9-digit business number and an import-export RM program account administered by the Canada Border Services Agency. New resident commercial importers can generally obtain a BN9 and enrol through CARM. Non-resident importers must obtain their BN9 from the Canada Revenue Agency before registering in CARM. Resident trusts and certain other entity types must also obtain the BN9 from the CRA first. The importer must register its own business in the CARM Client Portal; a customs broker cannot perform the business registration on the importer's behalf.
How to do it
- Confirm whether your business already has a 9-digit business number. Incorporated businesses may already have one from an incorporating authority or the Canada Revenue Agency.
- If you do not have a BN9, obtain it through the correct route. Most new resident businesses can obtain a BN9 during CARM registration. Non-resident importers and resident trusts or certain other entity types must obtain the BN9 from the CRA first.
- Prepare all business names that may appear on customs documents and invoices. The information held by CBSA should match the information used on customs release documents.
- Go to the CARM Client Portal and create your personal user profile and sign-in credential.
- On the first-time setup page, select Register my business. The first person who registers the business becomes the business account manager.
- Enter the requested business information and BN9. If the business already has an active RM program account, provide that existing account information during registration.
- If the business does not have an RM account, use the CARM program enrolment process to enrol in the Importer program. A CBSA commercial program account receives an RM identifier such as RM0001.
- Complete and submit the enrolment information requested in CARM and track the enrolment status in the portal where applicable.
- If you use a customs broker, establish the appropriate business relationship and delegation of authority in CARM after your business is registered. The broker cannot register your importing business for you.
- Complete the registration well before your first commercial import. CBSA warns that not having an RM account can delay the release of goods.
What account do you need to import commercial goods into Canada?
Commercial importers need both a 9-digit business number and a Canada Border Services Agency import-export program account before importing commercial goods into Canada.
The 9-digit number is commonly called the BN9. When a business enrols in a CBSA commercial program, it receives a 6-character RM program account identifier such as RM0001. Together, a BN9 and an RM identifier form the business's import-export program account identification, commonly represented in a format such as 123456789RM0001.
Since October 21, 2024, the import-export RM program is administered by the CBSA through the CBSA Assessment and Revenue Management system, known as CARM.
Who needs an import-export RM account?
If your business imports or exports commercial goods into or out of Canada, CBSA requires an import-export RM program account. For this procedure, the relevant enrolment is the Importer program for businesses bringing commercial goods into Canada.
The RM account is different from other CRA program accounts such as GST/HST or payroll. It is the CBSA program account used for commercial import and export transactions.
Do you need a business number before registering for an RM account?
Yes. A BN9 is mandatory to complete the CARM business registration process.
Most new resident businesses can obtain their BN9 while registering through the CARM Client Portal. However, CBSA states that non-resident businesses must obtain their BN9 from the Canada Revenue Agency before attempting to register their business in CARM.
Resident trusts and certain other entity types must also obtain the BN9 from the CRA before attempting CARM registration.
What if your corporation already has a business number?
An incorporated business may already have a BN9 from its incorporating authority or from the Canada Revenue Agency. If you are unsure whether a BN already exists, CRA provides methods for finding an existing business number. Avoid creating a duplicate business number.
What information should match your customs documents?
CRA instructs importers to make a list of all business names that may appear on customs release documents, including invoices, when registering for a BN for importing and exporting. The information held by CBSA should match the information appearing on customs release documents. Missing business names can contribute to delays at the border.
How to register your business in the CARM Client Portal
CARM is the CBSA's official system of record for the collection of duties and taxes on commercial goods imported into Canada. Commercial importers use the CARM Client Portal to register their business, enrol in CBSA programs, manage accounts, submit accounting information and make payments.
Create your personal CARM user profile
Each person using the CARM Client Portal must have their own sign-in credential and user profile. After creating the profile, the person responsible for setting up the importing business selects Register my business on the First Time Setup page.
The first person to register the business automatically becomes the business account manager, known as the BAM. The BAM can manage employee access requests and business account permissions. CBSA recommends assigning a second business account manager as a backup after the business is registered.
Can a customs broker register your business in CARM?
No. CBSA specifically states that importers must register their business in the CARM Client Portal themselves. A customs broker cannot register a client's importing business on the client's behalf.
After registration, an importer that uses a customs broker or another third party can establish the appropriate business relationship and delegation of authority in the CARM Client Portal.
How to get an import-export RM account in CARM
If your business already has one or more RM accounts, you must provide the existing RM information when registering the business in CARM.
If you have a BN9 but no existing CBSA RM account, register the business in the CARM Client Portal and enrol in the Importer program. CBSA's CARM user guides provide a specific registration scenario for businesses that have an existing BN9 but no existing CBSA program account.
Within CARM, the program enrolment function is available through the portal's enrolment area. Each CBSA program receives its own RM number, beginning with identifiers such as RM0001 and increasing sequentially when additional program accounts are created.
How much does it cost to register for an RM account?
CBSA's current registration guidance does not publish a separate fee for registering a business or obtaining an import-export RM program account through CARM.
This does not mean importing goods is free. Commercial imports can be subject to customs duties, GST or other taxes, special import measures and other charges depending on the goods, tariff classification, origin, value and applicable legislation. Those costs are separate from registration for the RM account.
How long does it take to get an RM account?
CBSA does not publish a general guaranteed processing time for a new import-export RM program account in its current registration guidance.
CBSA advises businesses to register for the RM account well in advance of their import or export deadlines. Without the required account, release of commercial goods can be delayed.
What if you are a non-resident importer?
A non-resident importer must obtain a BN9 from the Canada Revenue Agency before attempting to register the business in the CARM Client Portal. CBSA warns that attempting CARM registration without first obtaining the required BN9 can cause a registration error that may require assistance from the CARM Client Support Helpdesk.
After obtaining the BN9, the non-resident importer can proceed with CARM business registration and the appropriate importer program enrolment.
What if you already have an RM account?
Do not create another RM account merely because you are registering in the CARM Client Portal. If your business already has one or more RM numbers, CBSA instructs you to provide the existing account information during registration.
Businesses that have a BN9 and a pre-existing CBSA program identification number but no RM account may need CBSA to link the existing identifiers before portal registration, depending on the CBSA program involved.
Can you change an RM account after registration?
Yes. The CARM Client Portal can be used to change information associated with an RM program account, including the program account name or address, and to cancel enrolment in a CBSA program.
If a CBSA program account has already been closed and needs to be reactivated, CBSA directs businesses to the CARM Client Support Helpdesk rather than simply creating a replacement account.
What should you do after receiving the importer RM account?
Having a BN9 and RM account establishes the account needed for commercial import transactions, but it does not complete every requirement for importing goods into Canada. The importer remains responsible for customs declarations, tariff classification, value for duty, origin, duties and taxes, permits or restrictions applicable to the goods and other CBSA requirements.
If a customs broker will handle transactions, establish the required business relationship and delegation of authority in CARM. Even when a broker is used, the importer remains responsible for its customs obligations.
Do you need Release Prior to Payment enrolment?
Importers should separately consider the Release Prior to Payment program. RPP allows eligible importers to obtain release of commercial goods before paying duties and taxes, subject to the program's financial security requirements. RPP is a separate CARM sub-program and is not the same as obtaining the basic importer RM account.
Why should you register before your first shipment?
CBSA uses the RM account number for commercial import and export purposes and advises businesses to register well in advance of their deadlines. Waiting until goods have already reached the border can cause avoidable delays if the business registration or RM enrolment is not complete.
Frequently asked questions
Do I need an import-export RM account to import commercial goods into Canada?
Yes. CBSA states that businesses importing or exporting commercial goods into or out of Canada need an import-export RM program account.
What is an RM account in Canada?
An RM account is a CBSA commercial program account associated with a 9-digit business number. The RM identifier is six characters, for example RM0001.
Where do I register for an import-export RM account?
New importers and exporters with a BN9 register for the RM program account through the CBSA Assessment and Revenue Management CARM Client Portal.
Can I get a business number through CARM?
Most new resident businesses can obtain a 9-digit business number during the CARM registration process. Non-resident businesses, resident trusts and certain other entity types must obtain the BN9 from the Canada Revenue Agency first.
Does a non-resident importer need a Canadian business number?
Yes. A non-resident importer must obtain a 9-digit business number from the Canada Revenue Agency before attempting to register the business in the CARM Client Portal.
Can my customs broker register my business in CARM for me?
No. CBSA states that importers must register their own business in the CARM Client Portal. A customs broker cannot register the client's importing business on the client's behalf.
What happens if I already have an RM account?
If your business already has one or more RM accounts, provide the existing RM information when registering the business in CARM rather than creating an unnecessary duplicate account.
How much does it cost to get an import-export RM account?
CBSA's current registration guidance does not publish a separate registration fee for obtaining an RM program account. Duties, taxes and other charges on imported goods are separate.
How long does it take to register for an RM account?
CBSA does not publish a general guaranteed processing time for a new RM enrolment. It advises importers and exporters to register well in advance of their deadlines to avoid delays in the release of goods.
Who becomes the business account manager in CARM?
The first user who registers the business in the CARM Client Portal automatically becomes the business account manager.
Do I need a CARM account even if I use a customs broker?
Yes. The importer must register its own business in CARM. After registration, it can establish a business relationship and delegate appropriate authority to a customs broker or other third party.
Can I change the name or address on an RM account online?
Yes. CBSA states that RM program account modifications such as changing the program account name or address can be made through the CARM Client Portal.
Is the RM account the same as Release Prior to Payment?
No. The RM account is the import-export program account used for commercial transactions. Release Prior to Payment is a separate CARM sub-program with its own enrolment and financial security requirements.
Should I register before my first commercial shipment reaches Canada?
Yes. CBSA recommends registering for the RM account well in advance of import deadlines because missing or incomplete registration can delay release of commercial goods.
Official sources
Register for or modify an import-export program accountGet started with CARMCARM: Assess and pay duties and taxes on imported commercial goodsGetting or making changes to a nine-digit business number for importing and exportingDigital commercial trade servicesCARM Client Portal user guide: Enrol in the Importer programCARM Client Portal user guide: Enrol in a CBSA programCARM Client Portal user guide catalogueCARM client service and helpdeskRelated procedures
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