Americas
Trade terms in Canada: what works and what catches people out
Canada lets a foreign seller be the importer of record: get a business number from the CRA, register in CBSA's CARM portal and enrol in the import program. Customs value excludes freight and insurance from the place of direct shipment to Canada.
Record last reviewed · Check a route to Canada →
DDP when importing into Canada Usable with conditions ✓ Verified
Can a foreign seller clear the goods and pay import taxes in this country?
Usable with registration. A non-resident business can be importer of record: it requests a 9-digit business number (BN9) from the CRA, registers in the CBSA CARM Client Portal and enrols in the import (RM) program to get its BN15, then can delegate to a customs broker. trade.gov notes many brokers run non-resident importer programs.
Sources: Canada Border Services Agency (CBSA) · U.S. International Trade Administration (trade.gov) · last checked
CIF when importing into Canada Unverified Unverified
Can the seller buy the cargo insurance abroad for goods going into this country?
No CIF barrier is listed for Canada in ICC's January 2025 barrier tables. We have not yet checked national sources, so treat this as unverified.
Sources: International Chamber of Commerce (ICC) · last checked
CIP when importing into Canada Unverified Unverified
Can the seller buy the cargo insurance abroad for goods going into this country?
No CIP barrier is listed for Canada in ICC's January 2025 barrier tables. We have not yet checked national sources, so treat this as unverified.
Sources: International Chamber of Commerce (ICC) · last checked
EXW when exporting from Canada Unverified Unverified
Can a foreign buyer handle export clearance out of this country?
No EXW barrier is listed for Canada in ICC's January 2025 barrier tables. We have not yet checked national sources, so treat this as unverified.
Sources: International Chamber of Commerce (ICC) · last checked
FCA when exporting from Canada Unverified Unverified
Are there export-filing traps when the buyer arranges carriage from this country?
No FCA barrier is listed for Canada in ICC's January 2025 barrier tables. We have not yet checked national sources, so treat this as unverified.
Sources: International Chamber of Commerce (ICC) · last checked
FOB when exporting from Canada Unverified Unverified
Are there local quirks with FOB when shipping from this country?
No FOB barrier is listed for Canada in ICC's January 2025 barrier tables. We have not yet checked national sources, so treat this as unverified.
Sources: International Chamber of Commerce (ICC) · last checked
Key facts
- Customs valuation ✓ Verified
Customs value is FOB-style: the cost of transport and insurance from the place in the export country where goods are shipped directly to Canada is deducted from the price; costs up to that place are included.
Sources: Justice Laws Website, Government of Canada · last checked
- Importer of record ✓ Verified
Since the CARM launch (21 October 2024), importers must register in the CARM Client Portal themselves (brokers cannot do it for them) and provide financial security to keep release-prior-to-payment.
Sources: Canada Border Services Agency (CBSA) · U.S. International Trade Administration (trade.gov) · last checked
What catches people out
- VAT / GST Unverified
Whether a non-resident importer should also register for GST/HST to recover import GST depends on its Canadian activities — not yet researched here.
Sources: Canada Revenue Agency · last checked
Sources used on this page
- Step-by-step guide: Set up your business to import — Canada Border Services Agency (CBSA)
- Canada – Import Requirements and Documentation — U.S. International Trade Administration (trade.gov)
- National regulatory barriers to the Incoterms® 2020 rules (updated January 2025) — International Chamber of Commerce (ICC)
Snapshot as of December 2024, compiled from ICC national committees. Used as a lead list: facts that rely only on this document are flagged for review until confirmed against national law. - Customs Act, section 48 (transaction value) — Justice Laws Website, Government of Canada
- Register as a non-resident doing business in Canada — Canada Revenue Agency
'Needs review' means the fact relies on a secondary source (often ICC's January 2025 barrier list) or an inference we have not yet confirmed against the national law. Spotted an error or a change? Tell us.