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Import goods into Canada

Last updated on November 21, 2025

Importing into Canada gives your business access to a wider range of products, materials and innovations from around the world. Learn about how to become an importer.

On this page

Step 1. Create an import plan

A business plan for importing is similar to a business plan for buying and selling domestically.

This is an essential step that includes:

  • Operations and financial planning
  • Conducting market research to ensure demand for your product

Canada Border Service Agency (CBSA) importing resources can help create an import plan:

This is important for the planning and success of your business.

Before you start

If you are not already a business owner, it may help to review the following information:

You will also need to register your business.

Step 2. Assess regulations and labelling requirements

Learn the relevant regulations and labelling requirements for your business.

You will need to investigate whether your products:

  • Have specific handling or labelling requirements
  • Require a specific licence to import them into Canada 

Find information for regulations and labelling requirements on:

Contact the regulatory body for your industry for further details.

Visit Global Affairs Canada to find out if your goods are on the control import list.

Step 3. Tariffs and duties

Check the Harmonized System (HS) Code

Each product must be assigned a Harmonized System (HS) code and duty calculation. These codes determine tariff rates and applicable taxes. Proper classification ensures compliance with trade regulations and prevents unexpected costs.

Use CBSA’s online duty calculators to estimate costs and proper product classification.

Check the Harmonized Tariff Schedule

Before importing goods, make sure you check the Harmonized Tariff Schedule (HTS) for Canada. Every country has its own version of the HTS, and while the systems are similar, there can be important differences.

Using the wrong HTS code may lead to:

  • Paying the wrong duty or tariff rate
  • Having your goods delayed or refused at the border

For assistance with HTS Codes:

Step 4. Complete a certificate of origin

You must correctly identify the country of origin of your goods. This refers to where the goods were:

  • Manufactured
  • Grown
  • Produced

Country of origin is not necessarily the country from which the goods are shipped. Simple processes like painting, small changes, or repackaging do not change the country of origin.

Determine the correct origin

  • Check the rules for the destination country, as each country has its own guidelines
  • Country of origin rules for Free Trade Agreements (FTAs) may be different from standard origin rules

How to proceed

  • Collect all documents related to how and where the goods were made, grown or produced
  • Identify the standard country of origin first
  • Then check if any FTAs (like the Canada-United States-Mexico Agreement (CUSMA)) apply to your goods:
    • Each FTA has its own rules of origin
    • Rules vary depending on the type of product, so be sure to use the correct product

Why this matters

Your exporter can help you prepare a correct certificate of origin. This can help avoid unnecessary duties. If the goods qualify under a trade agreement, they may benefit from lower or zero tariffs.

Helpful resource:

Remember: The country of origin, the Harmonized Tariff Schedule (HTS) code, and any relevant FTAs all affect how much duty or tariff is charged when your goods are imported.

Step 5. Set up your federal import-export program account

New businesses

If your business is new to importing, you will use your Canada Revenue Agency business number to register for:

Pacific Customs Brokers developed a CARM setup guide to help new Canadian importers.

Existing businesses

Existing businesses can register for or modify an import-export program account.

Step 6. Accounting package documents

There are essential documents required to import goods into Canada: 

  • Bill of Lading (BOL): Serves as a contract between the shipper and carrier 
  • Commercial invoice: Details about the shipment must include description, value and supplier information
  • Packing list: Helps customs officials verify the shipment’s contents 
  • Import permits and licenses: Required for restricted goods 
  • Certificate of Origin: Proof of origin is needed for tariff preferences under trade agreements 

Get help

Go to Canadian Border Services Agency (CBSA) information services or call 1-800-461-9999 if you have further questions or need guidance on the import process.

Additional import resources

The Province is providing this resource solely for purposes of general guidance with respect to the subject matter involved.  As such, this resource is not intended as a substitute for professional advice. 

You should consult with a qualified professional to validate the accuracy and relevancy to your business before making any decisions based on this resource.