If you are an international business, particularly if you are a US business importing into Canada, then becoming a Non-Resident Importer (NRI) in Canada can be a lucrative option. Not only will it give you a more direct path to the Canadian marketplace, but it also offers greater value to your Canadian customers, and it can introduce a much streamlined importing process. 

However, the registration for this NRI designation is not always a straightforward path, and the perceived complexity of this process has turned away many importers. After all, there is a great deal of preparation required and significant tasks to perform for the famously formidable duo of the Canada Revenue Agency (CRA) and the Canada Border Services Agency (CBSA). This is to say nothing of the required understanding of the documentation and relevant organizations that are involved in the actual process of importing your goods once registered. 

Fortunately, PCB is, as ever, here to help. Our NRI Registration Guide is designed to help new, or even seasoned, importers get what they need and move through the NRI registration process as quickly and effectively as possible. 

To get started, read through the guide thoroughly and view this blog as a companion offering tips and insight about what resides on these pages. 

What You Should Know Before You Start

Of all the sections in the guide, this one is likely the most important to take your time with and understand fully. Knowing what you are getting into before any wheels hit the ground is paramount, and there is the potential for a lot of wasted effort behind importers who do not adequately prepare for what they are about to embark on. 

Some key things to note when moving through this section of the guide: 

• Be aware of the various Participating Government Agencies (PGAs) that might have an interest in your goods. One of the more common areas where importers stumble is failing to grasp just how many organizations could be interested in your goods. 
• There is a lot to learn in this section regarding concepts like valuation and country of origin, but don’t worry too much at this stage. While it’s crucial to understand these terms as fully as possible in the long term, for the purpose of this guide, it is more important to have a general knowledge and literacy of industry terms.  
• Free Trade Agreements have never been more critical for importers, so be sure to pay careful attention to what is required if your intention is to attempt to qualify for one. 

It may seem like a lot of this is unnecessary for the specific task of registering as an NRI, and it is to a certain extent. As a new NRI, it is equally important to be registered with the right organizations as it is to understand what it is to be a Canadian commercial importer. Knowing the rules before you begin is at the heart of this section, and the more time you spend understanding this, the easier this entire process will be once it gets moving in earnest. 

Once you have the basic understanding of what is required to import, it’s time to move on and start the actual process of registration. 

What You Need to Become an Importer into Canada

At a fly-over level, the process of becoming an NRI is not all that different from registering to become a regular commercial importer into Canada - there are just a few extra steps and considerations along the way. The standard process of becoming a commercial importer in Canada runs through two key organizations, and they are the very same ones you are going to need to contend with if you want to be an NRI. 

Those organizations are the Canadian Revenue Agency (CRA) and the Canada Border Services Agency (CBSA), and the guide breaks down their specific requirements in detail. 

The CRA

Most Canadian businesses looking to become commercial importers will find that they can essentially skip this step because registration with the CRA is part of the process of starting a business in the country. However, as a prospective NRI, you are an unknown to the CRA - and that is something that needs to change if you want to proceed.

• Your Business Number (BN) is your identity with the CRA - it is vitally important that you get this number first, as it will be used frequently before this process is complete. As mentioned in the guide, if you already have a GST number, you have your BN and can safely move on. 
• The CRA’s ‘Doing Business in Canada’ offers a host of information on this process, and should not be overlooked as a resource. 
• Like everything with tax, do not be afraid to consult with a tax accountant during this setup process if you are feeling out of your depth. It is better to be safe than sorry.  

With the CRA’s requirements out of the way, it is time for an introduction to the CBSA and the CBSA Assessment and Revenue Management system (CARM). 

The CBSA and CARM

As a prospective NRI, you may not be familiar with CARM. This system is, at the time of publication, relatively new and represents a significant change in the standard processes involved in importing goods into Canada. Essentially, the CARM Client Portal serves as a single point of contact with the CBSA for commercial importers, and is the key communication portal for financial interactions with that organization. 

For commercial importers, including NRIs, registration in the CARM Client Portal is not optional, and you will need to register and familiarize yourself with its basic operation before you can import into Canada. 

The guide goes into significant detail about the steps involved in registering for and effectively using CARM, but there are a few points worth highlighting here. 

• The actual registration process can be a bit of a challenge for some importers; fortunately, PCB offers a separate guide that goes into the details of that process. 
• One of the MOST important things you will do with this portal is post financial security. Financial security in the CARM Client Portal is tied directly to your enrollment in the Release Prior to Payment (RPP) program. For those who are not aware, RPP is the program that allows importers to import goods without paying Customs duties as they cross ports of entry, instead deferring them until after they have entered Canada. It is one of the most important programs you can be a part of, and to gain access to it, you must post financial security in the portal.  
• If you are a client of PCB, it can be worth your time to investigate your CARM Insights page. It offers details on where you are in the CARM registration process, along with key information you may need to register. 

Time to Start Importing Into Canada as a Non-Resident!

If you have followed the guide up to this point, you will be registered with the CRA and CBSA and ready to get started. This section covers everything you will need for your actual imports and to keep yourself within the letter of the law moving forward. It is comprehensive, and if you follow it closely, you will find yourself in a great position to start importing as an NRI. 

With that said, there are a few things worth highlighting here as well.  

• Recall that your import could differ somewhat from the standard documentation detailed in this guide. As mentioned above, Canada has a host of PGAs that each have their requirements, and if your goods fall under one of their domains, there will be more to do.
• While it may be the last thing the guide discusses in detail, do not neglect the Customs Compliance Program. It is legally relevant, and diligently maintaining the documentation it discusses will help you avoid issues in the long run. Begin the way you mean to proceed, and you’ll be thankful for it in a few years when you are selected for verification. 

Additional Resources

If you are just reading through this blog, be sure to download the Canadian NRI Guide and read through it carefully. When you are ready, PCB offers a host of relevant services to help importers through the processes, and now that you have a better understanding of what those processes are, we can help. 

Once you have read the guide, please do not hesitate to get in touch with our team and let us know how we can help!