How To Register And Use An Import Program Account (RM) For Canadian Customs Clearance

Import Program Account (RM) The CBSA program account attached to a Business Number that identifies a commercial importer in Canada's customs system.

This entry focuses on the practical steps logistics and warehouse teams follow to put an RM into operational use. The RM links the importer to every B3 entry, accounting statement, and electronic advance filing. Getting the RM created, communicating it to carriers and brokers, and using it consistently are necessary to avoid release delays, storage charges, and out‑of‑scope liabilities.

Step 1 — Register For A Business Number (BN)

The importer must have a CRA Business Number. You or your Canadian representative can register online, by phone, or through a service provider. Request an import (RM) program account during or after BN registration so the RM suffix is linked to the BN immediately.

Step 2 — Assign The RM And Reference Digits

CRA issues the BN and program account identifier. The full importer account looks like the 9‑digit BN plus RM and four digits (for example 123456789RM0001). If you need multiple import accounts for different business lines or locations you can request additional RM references under the same BN.

Step 3 — Notify Your Customs Broker And Carriers

Before shipping, provide the broker and carrier the exact BN+RM string and any internal reference the warehouse uses. Brokers must use that RM when filing the B3 and eManifest so payments and statements post to the correct account. Confirm which party will pay duties at the time of release to avoid surprise invoices.

Step 4 — Electronic Filings And eManifest

Modern Canadian border processes require advance electronic information. Carriers and brokers include the RM in ACI/eManifest messages and import entries so the CBSA can identify the importer for risk assessment and release processing. Ensure your logistics provider is ACI/eManifest capable and has the RM on record to prevent holds.

Step 5 — Accounting, Payment, And Reconciliation

Duties, GST/HST, penalties, and adjustments are charged to the RM account and appear on the CBSA accounting statement. Establish internal reconciliations to compare CBSA statements to invoices from brokers and carriers. If discrepancies occur, contact your broker and, if necessary, the CBSA to resolve them promptly.

Common Operational Pitfalls

• Wrong RM On Documents: Inconsistent BN+RM strings across invoice, manifest, and customs entry cause rejects or misapplied charges.
• No RM Provided: Shipments arriving without an RM will be held; carriers may require the importer to present an RM before release.
• Incorrect Power Of Attorney: Without proper authorization a broker cannot act for the RM holder, which delays clearance.

Tips For Warehouse Teams

• Pre‑Arrival Checks: Verify the BN+RM on purchase orders and shipping instructions at cut‑off.
• Document Templates: Add a field for BN+RM to your ASN, packing lists, and BOL templates.
• Broker Coordination: Keep a standard operating procedure that lists who confirms duties paid, who signs POAs, and where reconciliations are stored.
• Audit Readiness: Retain customs invoices, broker communications, and accounting statements for the CBSA’s retention period.

In short, the Import Program Account (RM) is the program account attached to a Business Number that identifies a commercial importer in Canada's customs system. Register it through the CRA, provide it to carriers and brokers, use it on every customs filing, and reconcile CBSA accounting statements to protect cash flow and compliance status.