Import Program Account (RM) vs Export Accounts — When U.S. Merchants Need An RM To Import Into Canada

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

For U.S. merchants and international sellers, the difference between export paperwork and Canadian import registration is a frequent source of confusion. The Import Program Account (RM) is the specific program account attached to a Canadian Business Number that the Canada Border Services Agency (CBSA) uses to record which Canadian entity is the importer of record. Exporting goods from the U.S. does not automatically create a Canadian RM — the importer or their Canadian agent must have a BN plus an active RM to be recognized by CBSA systems.

Key Differences Between Import (RM) And Export Accounts

• Purpose: The RM identifies the Canadian importer for duties, taxes, and customs accounting. Export accounts are administrative or revenue program accounts for the exporting country and are not used by CBSA to record import liability.
• Jurisdiction: RM is specific to Canada and tied to the CRA Business Number; U.S. export identifiers (EIN, USPPI IDs) are separate and not interchangeable.
• Use In Filings: The RM appears on Canadian import documentation (B3, eManifest/ACI). Export paperwork from the U.S. references U.S. export controls and agencies instead.

When A U.S. Merchant Must Obtain Or Use An RM

A U.S. seller typically needs to consider an RM when they or a contracted party will act as the importer of record in Canada. Common scenarios:

• Selling DDP (Delivered Duty Paid): The seller takes responsibility for customs clearance and paying duties; the seller must obtain a Canadian BN and an RM or partner with a Canadian entity that will be the RM holder.
• Establishing A Canadian Entity: A branch, subsidiary, or Canadian reseller will register for a BN and RM so shipments clear under their account.
• Using A 3PL Or Broker: A Canadian 3PL or broker can act as importer of record under their RM by agreement, but the CBSA still holds the RM holder accountable for compliance unless contractual protections exist.

Operational Implications For Logistics

If goods arrive at a Canadian port without a valid RM the carrier or broker cannot complete eManifest or release entries correctly. That causes holds, storage charges, and possible penalties. For cross‑border fulfillment models — especially those using Canadian FBA, drop shipment to Canada, or DDP — planning who will hold and use the RM is a core commercial decision with tax and compliance implications.

Checklist For Merchants Considering An RM

• Decide Importer Of Record: Who will assume duty and compliance responsibility — the seller, buyer, 3PL, or broker?
• Obtain A BN: If you choose to be the importer, register for a Canadian Business Number and request an RM program account via CRA.
• Coordinate With Broker: Provide the correct BN+RM string to your customs broker and carriers before shipment.
• Review Contracts: Include indemnities and cost allocations related to duties, refunds, audits, and penalties if a third party is acting as RM.

Practical Example

A U.S. seller offering DDP to Canadian customers registers for a BN and RM 555444333RM0001. The seller’s broker files entries under that RM and pays duties; the seller then invoices the end customer for duties as arranged. Alternatively, if the seller uses a Canadian distributor, the distributor’s RM is used and the distributor assumes primary CBSA liability.

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. U.S. merchants must deliberately choose whether they or a Canadian partner will hold the RM because that choice drives operational, tax, and liability outcomes when moving goods into Canada.