How to manage responsibilities and risks as a non-resident importer in Canada

Operating as a non-resident importer (NRI) in Canada means you can access the Canadian market without establishing a local entity.

But importing as an NRI requires a clear understanding of where your responsibilities begin and end, and what risks you need to plan for before your first shipment.

In this article, we explain what you're responsible for as an NRI, how to handle your compliance obligations, and how to avoid common risks that can lead to delays, penalties, and unexpected costs.

Your responsibilities as a non-resident importer

A non-resident importer (NRI) is a business based outside Canada that registers to act as the importer of record for its shipments into Canada.

If you are the importer of record, you are responsible for the accuracy of what is declared to the Canada Border Services Agency (CBSA), including:

• Classification
• Value
• Origin
• Record-keeping and supporting documentation

A customs broker can prepare and submit filings on your behalf, but using a broker does not transfer your responsibility as the importer of record.

What you must do to stay compliant

Compliance is not something you handle once during setup. It is built into every shipment you make.

Here is what you need to get right:

Setting up your importer account

Start by obtaining a 9-digit Business Number (BN9) from the Canada Revenue Agency (CRA).

Once you have it, register your business in the CARM Client Portal (CCP) to set up your import/export (RM) program account and configure the right access and permissions for your customs broker.

If you want to release goods before paying duties and taxes under the Release Prior to Payment (RPP) program, you must post your own financial security.

Meeting other government requirements

Some goods require import permits, licences, or additional controls from other government departments (OGDs). If you don’t have them, your shipment can be held even if your customs paperwork is correct.

Getting your products classified correctly

Every product needs the right tariff classification code. If the code is wrong, you can end up overpaying or underpaying duties, which can trigger penalties or delay your shipment.

Declaring the right value and country of origin

Declare the correct value and the country of origin for your goods. These details affect duties, taxes, and whether you can claim preferential tariff treatment under trade agreements.

Paying duties and taxes on time

Make sure duties and taxes are paid on time. Late payments can lead to interest and may affect future shipments.

Working with your customs broker effectively

Provide complete information, review what is filed in your name, and fix errors as soon as they’re identified.

Keeping proper records

Keep complete import records for six years. Records must be maintained at a place of business in Canada, unless you have formal authorization from the CBSA to keep them elsewhere.

Common NRI risks and how to avoid them

Even with good intentions, things can go wrong.

If the CBSA finds you non-compliant, you may face Administrative Monetary Penalties (AMPS), reassessments, interest, and other enforcement actions.

Here are the most common risks NRIs face and ways to reduce them.

Financial risks

Unexpected duties and taxes, interest, and penalties can result when classification, value, origin, or payment timelines are off.

Validate key shipment data before filing and reconcile your statements regularly to avoid any surprise costs.

Shipment delays

Inspections, exams, and mismatches in documents or data can delay the release of your goods.

To avoid this, keep shipment information consistent across invoices, packing lists, and transport documents, and resolve discrepancies quickly.

Compliance issues

CBSA reviews and verifications can lead to reassessments when declarations are incorrect or cannot be supported.

Reduce this risk by keeping complete records and correcting errors as soon as they are identified.

SIMA exposure

If your goods are subject to anti-dumping or countervailing duties (AD/CVD) under the Special Import Measures Act (SIMA), you may be liable for additional duties.

Before you ship, check whether your goods fall under CBSA measures in force and confirm product scope details.

How we can help

At Cole International, we offer trade consulting and customs brokerage services to help non-resident importers manage compliance and keep their shipments moving.

Our team works with NRIs every day to:

• Clarify their responsibilities
• Help them obtain a BN and set up their CARM account
• Determine the HS classification, valuation, and origin for their imports
• Identify SIMA and other OGD requirements early to reduce delays or penalties

We don’t believe in guesswork. We get it right the first time.

If you’re a non-resident importer in Canada, reach out to one of our trade professionals to discuss how we can help streamline your imports and ensure your compliance.