Importing into Canada: a first-shipment guide for new importers

A first commercial import into Canada has a fixed sequence, and following it in order is what keeps the shipment boring. Step one: obtain a business number with an import-export (RM) account from CRA, then register on CBSA's CARM Client Portal and post financial security.

Step two: classify your goods. Every product takes a 10-digit tariff classification that determines the duty rate and whether other government departments are involved — food touches CFIA, health products touch Health Canada, and so on. Classify before you order, not after the ship sails; the duty rate belongs in your costing.

Step three: agree the Incoterm with your supplier deliberately. FOB origin port is a sensible default for ocean freight — you control the international leg and see the true freight cost. EXW puts origin charges on you in a country you may not know; CIF hides the freight margin in the goods price. Avoid DDP as a buyer unless you fully trust the seller's customs compliance in your own country.

Step four: the document set — commercial invoice with accurate values and currency, packing list, and transport document, plus any certificates the goods require. We pre-check documents against the entry before arrival so clearance happens while the container is still on the water.

Budget for the full landed cost: goods, freight, insurance, duty, GST (recoverable for registrants), clearance fees and delivery. New importers who cost only 'goods plus freight' meet their real margin at entry — the wrong time to meet it.