What is a Non-Resident Importer (NRI)?
- rachel9276
- Jan 12
- 3 min read
A non-resident importer 'NRI' is any business without a physical presence in Canada, that is taking responsibility as the Importer of Record for goods imported into Canada. They assume responsibility for payment of duties and taxes, record keeping and customs compliance.
This program allows foreign companies to offer a streamlined import experience to Canadian customers who may be interested in purchasing their products.
Becoming a Non-Resident Importer:
There are two agencies non-resident importers must register with:
Canada Revenue Agency (CRA)
Canada Border Services Agency (CBSA)
Non-resident importers must obtain a Canadian business number through the CRA and then open an RM import account with CBSA.
Registering for a Canadian Business Number:
To register for a business number, the non-resident company should complete the CRA's Non-Resident Business Registration online form. If unable to complete the process online, you can mail or fax the registration paperwork, but this takes much longer.
CRA processing times vary but it often takes a few weeks minimum before your business number is assigned and activated - please contact the CRA directly for updates on your registration.
Next: RM Import Account
Once you have your business number, the NRI can register for an RM Import Account through CBSA's CARM Portal. CARM is CBSA's accounting system that gives importers more visibility of their transactions and allows for direct payment of duties and taxes.
If you have any issues onboarding to CARM, we may be able to assist with basic questions, or you can contact CBSA's CARM support helpdesk for any technical or functionality issues. Calling is recommended over their online form, as the response times can be quite long.
Please ensure you have your business number and RM account in place well in advance of your import/export deadlines to avoid delays in the movement of your shipment.
Non-Resident Importer FAQ
As a new NRI it is important to understand the rules and regulations of what it means to be a Canadian importer. Importers have important regulatory and reporting obligations that should be understood prior to conducting business in Canada.
What is a Non-Resident Importer (NRI)?
A Non-Resident Importer (NRI) is a business or individual located outside of Canada that imports goods into the country as the Importer of Record.
Who can qualify as a NRI?
Any business or individual located outside Canada can qualify as a Non-Resident Importer, provided they have the necessary documentation and comply with Canadian Customs regulations. This typically includes obtaining a Business Number (BN) from the Canada Revenue Agency (CRA) and registering for an import/export account.
What are the benefits of being a Non-Resident Importer?
Direct Access to Canadian Markets: NRIs can sell their products directly to Canadian customers without needing a local distributor.
Control Over Pricing: NRIs can set their prices without the markup that often comes from using a third-party distributor.
Streamlined Customs Process: NRIs can manage their own customs processes, which can lead to faster delivery times.
What are the responsibilities of a Non-Resident Importer?
Customs Compliance: NRIs must comply with all Canadian customs laws and regulations, including the payment of duties and taxes.
Documentation: NRIs must ensure that all necessary import documentation is prepared and submitted accurately.
Product Standards: NRIs must ensure that their products meet Canadian safety and quality standards.
Can Non-Resident Importers use a customs broker?
Yes, Non-Resident Importers can hire a customs broker to assist with the importation process. A customs broker can help navigate the complexities of Canadian customs regulations, ensuring compliance and facilitating smoother transactions.
What should NRIs know about shipping and logistics?
NRIs should consider the following when it comes to shipping and logistics:
Choose reliable shipping partners that are familiar with Canadian customs requirements.
Understand the shipping costs and delivery times associated with importing goods into Canada.
Be aware of any restrictions or regulations that may apply to certain products.
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