Non-Resident Importer (NRI) and CARM Registration: Your First Step into Canadian Customs Clearance

When an overseas brand enters the Canadian market, the first hurdle it faces is "importer eligibility." Even a foreign company without a legal entity or place of business in Canada can become an importer directly — this is called a Non-Resident Importer (NRI). Today, we walk through the NRI and CARM registration process step by step.

What Is an NRI (Non-Resident Importer)?

An NRI is a foreign company that imports goods into Canada under its own name, without maintaining a physical place of business in the country. Rather than passing the customs burden on to a local Canadian buyer, the brand itself becomes the importer of record, gaining control over pricing, inventory, and distribution. This is why many Korean brands choose this approach.

That said, without a local entity, there are a few more steps to manage than for a typical importer — from business registration and customs system enrollment to bond setup.

[ The full 4-step NRI/CARM registration flow ]

Step 1 — Obtaining a Business Number (BN)

The starting point for everything is obtaining a Canadian Business Number (BN). The BN is a unique number issued by the Canada Revenue Agency (CRA), and it serves as the basis for creating an importer account and reconciling duties and taxes. For import purposes, an import/export program account (RM) is added to the BN.

This step must be completed before moving on to CARM registration.

[ CRA 발급 BUSINESS NUMBER 발급 공식 레터 ]

Step 2 — CARM Registration and Account Creation

CARM (CBSA Assessment and Revenue Management) is the integrated duty and tax management portal of the Canada Border Services Agency (CBSA). All importers must now register an account on this CARM portal in order to clear customs. The documents required for registration are as follows.

First, the CARM Portal Power of Attorney (POA). This document grants the partner customs broker handling the clearance the authority to access the CARM portal on the importer's behalf.

Second, the expected shipment information. Prepare the HS Code, Country of Origin, and expected import volume (quantity and value) of the items to be imported, in English. This information serves as the basis for determining duty rates and setting the bond amount.

Third, the CARM Registration Request Form. This is a form containing the basic information needed to create a CARM account, to be completed according to the prescribed format.

[ RM Program Registraion on CARM SYSTEM]

There is one important distinction to note here. A Canadian entity performs its record keeping directly on local soil, so no separate procedure is required. A Non-Resident Importer (NRI), however, must submit a record keeping application within Canada together with the CARM registration. In other words, for an NRI, RM enrollment and the record keeping application proceed as a single package.

This may feel complicated, but there is no need to worry. Trufulfillment serves directly as the NRI's record keeping agent in Canada, handling CARM registration and the record keeping application together as one streamlined process. You do not need to track which documents to prepare in which order — with Trufulfillment, you can entrust everything from registration to the 6-year record keeping obligation with peace of mind.

Allow Plenty of Time for Processing

With recent growth in demand for NRI registration, a backlog appears to have developed on the CBSA side, and processing times are being delayed across the board. This is not specific to any single company but is occurring consistently across all NRI registrations currently in progress. Lately, processing has been taking an average of more than one month.

For this reason, if your first import schedule is already set, we recommend starting the registration process as early as possible. Rushing to align with the cargo departure timing can cause disruptions to your clearance schedule.

Step 3 — Setting Up an Import Bond (Customs Surety)

This is the part that is especially important for NRIs. Canada operates an RPP (Release Prior to Payment) program, under which cargo is released first and duties and taxes are paid later.

For a non-resident importer to use this RPP, setting up an Import Bond is mandatory.

There are two main types of Import Bond: the Surety Bond and the Cash Bond. Let's compare the two below.

[ Surety Bond vs Cash Bond ]

A Surety Bond is set up through a surety provider and operates on a fixed-premium basis. The current CBSA minimum amount is CAD $25,000, and the premium is approximately CAD $375–500 per year.

A Cash Bond involves depositing 100% of the maximum expected monthly duties and GST, as defined by CBSA, in the form of a cash deposit. Because this ties up capital, the Surety Bond is generally preferred.

Setting the Bond Amount: Bigger Is Not Always Better

The bond premium generally remains the same for bond amounts up to CAD $75,000. So at first glance, it may seem advantageous to set a generous limit for the same cost.

However, setting it as high as possible is not always the right answer. If the bond amount is set unnecessarily high relative to your actual expected import volume, the premium may increase at renewal depending on the surety provider's underwriting results. We therefore recommend setting an appropriate bond amount aligned with your actual expected import volume (your projection).

At Trufulfillment, if you share information such as your expected import volume, we will review and advise on an appropriate bond amount. Setting it at a reasonable level from the outset can also reduce the renewal burden down the road.

[ RPP program Registration on CARM ]

Can You Proceed Without an Import Bond?

If your initial import value is not large, it is possible to import without setting up an Import Bond. In that case, however, RPP does not apply, so the full amount of duties and taxes must be prepaid before the cargo is released.

[ Customs flow comparison by RPP application ]

The issue is timing. If customs payment has not been completed, or if the payment — even after it is actually made — is delayed in being reflected in the CBSA system, delays can occur in cargo release and pickup scheduling. This is precisely why we recommend setting up an Import Bond when you want a stable clearance flow.

Step 4 — The Obligation Not to Forget: Record Keeping

Canadian importers must retain customs-related records for six years. This record keeping obligation is managed even more strictly for NRIs without a local place of business. As explained earlier, an NRI submits the record keeping application together at the CARM registration stage.

The documents required for this are the Services Agreement, CBSA form BSF900, and the Letter to Act as a Record-Keeping Agent. Please note in particular that the Letter to Act as a Record-Keeping Agent must be drafted and signed on the importer company's official letterhead (a format that includes the company logo and information).

The Role of Customs Broker

The NRI registration process requires granting the customs broker authority over clearance through a POA, as well as concluding a record keeping agreement. These are mandatory procedures under CBSA regulations.

Simply put, just as you entrust accounting work to an accountant, you entrust customs work to a professional customs broker. The broker is a key partner responsible for the full scope of import clearance — from CARM portal access and customs declarations to record keeping.

In Summary

NRI and CARM registration is a step-by-step procedure that flows from BN issuance → CARM account registration → Import Bond setup → building a record keeping system. The paperwork may seem extensive, but once it is set up properly, every subsequent import proceeds smoothly.

💡 Trufulfillment Insight

NRI registration and the Import Bond are not optional — they are the foundation of stable clearance

In the Canadian customs clearance process, if RPP (Release Prior to Payment) is not set up, the full amount of duties and taxes must be prepaid before cargo is released. If customs payment is delayed, or if its reflection in the CBSA system lags, this can lead directly to delays in cargo release and pickup scheduling, as well as storage cost risks.

Conversely, setting up an Import Bond in advance enables a structure where cargo is released first and duties are paid afterward, making the clearance flow considerably more stable. That said, registration requires step-by-step document preparation — from BN issuance to the CARM account, surety bond, and record keeping system — and with recent

CBSA backlogs pushing processing times past an average of one month, it is safest to

prepare systematically with ample time before your first import.

⭐ Key Takeaways ⭐

1. NRI registration proceeds in four steps: BN issuance → CARM registration → Import Bond → Record Keeping.

2. An NRI must submit a record keeping application within Canada together with CARM registration.

3. With recent CBSA backlogs, registration now takes an average of more than one month, so starting early is the safe choice.

4. The bond amount should be set not as high as possible, but at an appropriate level matched to your expected import volume, to avoid premium increases at renewal.

As a specialist in local Canadian logistics and regulatory compliance, Trufulfillment supports brands in establishing themselves stably in the market. We provide close, end-to-end support across the entire NRI registration process — from BN issuance and CARM registration to appropriate bond amount review and record keeping — helping Korean sellers manage logistics and customs risks.

👉 For safe and professional exporting to Canada, contact Trufulfillment! (info@trufulfillment.ca)