What is the customs clearance process in Canada?

Customs clearance in Canada is the process of getting imported goods legally released by the Canada Border Services Agency (CBSA). It involves registering as an importer with a Business Number and RM account, setting up a CARM account with financial security, classifying your goods under an HS tariff code, determining their value and origin, preparing documents, transmitting release data to CBSA before arrival, obtaining release, and then accounting for and paying duties and 5% GST. A customs broker manages these steps so your goods clear quickly and compliantly.

How long does customs clearance take in Canada?

When documents are complete and the release data is submitted before the goods arrive, clearance often takes only minutes once the shipment reaches the border or port. Delays happen when paperwork is incomplete, product descriptions are vague, permits are missing, or CBSA selects the shipment for examination. Pre-arrival review — which a broker does as a matter of course — is the single biggest factor in fast clearance.

What documents are required for customs clearance in Canada?

At a minimum you need a detailed commercial invoice (showing buyer, seller, full product description, value, and country of origin), a packing list, and a bill of lading or air waybill. Depending on the goods you may also need permits, certificates, or licences from other government departments such as the CFIA, Health Canada, or Transport Canada, and proof of origin if you are claiming free-trade treatment like CUSMA.

Do I need to register for CARM to import into Canada?

Yes. CARM (CBSA Assessment and Revenue Management) is the system all commercial importers use to manage their accounts, pay duties and taxes, and post financial security. You need a CARM Client Portal account and your own security to take advantage of Release Prior to Payment, which lets your goods be released before the duties and GST are paid. We register and manage CARM for our clients.

What is PARS in customs clearance?

PARS stands for Pre-Arrival Review System. It lets a customs broker submit release information to CBSA before a highway shipment reaches the border, so the entry can be reviewed and approved in advance. When the truck arrives, the carrier presents the PARS barcode and the goods are released right away if approved. It is one of the main tools we use to keep cross-border freight moving without delays.

When do I pay duties and taxes on imported goods?

Under CARM's Release Prior to Payment, your goods are released first and the duties and 5% GST are billed afterward on your monthly CARM Statement of Account, which is due according to CBSA's payment schedule. This is why importers post financial security — it guarantees payment so CBSA will release goods before the money changes hands. A broker can also advance the amounts on your behalf to keep everything simple.

The complete guide

The Canadian customs
clearance process

From registering as an importer to paying your duties, here's every step your goods go through to clear Canadian customs — and how a broker makes the whole thing fast and predictable.

GST on most imports

6 yrs

Records you must keep

Minutes

Typical pre-arrival release

1974

Clearing goods since

Step by step

The eight stages of clearing customs

Every commercial import follows the same path. Here's what happens at each stage — and what we handle for you.

1. Import business number

Register a Business Number with an RM import account through the Canada Revenue Agency. This is your identity as an importer with CBSA and is required before you can bring commercial goods into Canada.

2. CARM & financial security

Register in the CARM Client Portal and post your own financial security — a customs bond or cash deposit — so your goods can be released before you pay duties and taxes (Release Prior to Payment).

3. Classification, origin & value

Every product gets an HS tariff code, a country of origin, and a value for duty. Together these set your duty rate and whether any free-trade treatment, surtax, or anti-dumping duty applies.

4. Prepare documents

Assemble a complete commercial invoice, packing list, and bill of lading, plus any permits or certificates from other government departments such as CFIA, Health Canada, or Transport Canada.

5. Pre-arrival release

Your broker transmits release data to CBSA before the goods arrive — using PARS for highway shipments or the appropriate release option for other modes — so clearance is ready the moment they reach the border.

6. CBSA release

CBSA reviews the data and releases the goods, or selects them for examination. Once released, your goods can be delivered while the final accounting is completed.

7. Accounting & payment

The final accounting (the B3-equivalent entry) is filed and your duties and GST are billed on your monthly CARM Statement of Account, which you pay through the portal.

8. Keep your records

CBSA requires importers to keep all import records — invoices, permits, proof of origin, and accounting documents — for six years in case of a verification or audit.

The timeline

What happens, and when

The work that makes clearance fast happens before your goods ever reach the border.

Before your goods ship

Set up your import and CARM accounts, classify your goods, confirm duty and taxes, and line up any permits. Getting this right up front is what makes clearance fast later.

While your goods are in transit

We prepare and transmit your release data to CBSA ahead of arrival so the entry is ready to go. Nothing waits at the border that could have been done in advance.

At arrival and after

Your goods are released, delivered, and accounted for, with duties and GST settled on your monthly CARM statement. We keep your records and account compliant.

CARM

The system every importer now uses

CARM is CBSA's online system for managing your importer account, paying duties and taxes, and posting financial security. It changed how importers post security — each importer now needs their own bond or cash deposit to release goods before paying.

We register you in CARM, post and right-size your security, and manage the account so the portal works for you instead of becoming another hurdle.

Pre-arrival release

Why your goods clear in minutes, not days

The secret to fast clearance is doing the work before arrival. We review your documents, classify your goods, and transmit release data to CBSA ahead of time so the entry is ready the moment your shipment lands.

For highway freight that means PARS; for ocean and air it means the right release option for your shipment. Either way, nothing waits at the border that could have been handled in advance.

Go deeper

Helpful next steps

Plan your import with our tools and plain-language guides.

Estimate your costs

Use our duty calculator to estimate duty, GST, and landed cost before you commit to a shipment.

Understand the fees

See exactly what a customs broker charges and what drives the cost on our transparent fees page.

Get the right forms

Download the Canadian customs forms you need, from commercial invoices to B3 accounting documents.

FAQ

Frequently asked questions

The questions importers ask us most about clearing customs in Canada.

Clear customs
without the stress

Let a licensed Canadian customs broker handle every step — from CARM setup to release and accounting. Talk to us today.

The Canadian customsclearance process