What Is An Import Program Account (RM) And How It Relates To Your Business Number

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

At its core the Import Program Account (RM) is the identifier Canada Border Services Agency (CBSA) uses to link import declarations, accounting statements, and compliance obligations to a specific commercial importer. It is not a separate company ID; it is a program account attached to the nine‑digit Business Number (BN) issued by the Canada Revenue Agency (CRA). Customs brokers, carriers, and the CBSA use the RM suffix and reference digits to record who imported goods, who is responsible for duties and taxes, and which account receives adjustments, refunds, or penalties.

How The RM Account Is Structured

Within the BN system a program account combines three parts: the 9‑digit Business Number, a two‑letter program identifier (for import accounts this is RM), and a 4‑digit reference number that distinguishes multiple import accounts under the same BN. A common example format looks like 123456789RM0001. That full string is what appears on accounting documents and electronic manifests when the importer is identified.

Why The RM Account Matters To Import Operations

The RM account tells the CBSA which legal entity is the importer of record. That determines who must pay duties and taxes, who receives accounting statements, and who is liable for penalties or audits. Carriers and brokers need the RM to submit electronic advance data (eManifest/ACI) and release entries. For 3PLs and merchants the RM is therefore a gatekeeper: without a valid RM account customs release and accounting cannot be completed efficiently.

Common Uses And Interactions

• Customs Declarations: The RM appears on B3 import declarations, accounting statements, and release documentation.
• Electronic Filings: Carriers and brokers include the RM in ACI and eManifest submissions so shipments are matched to the correct importer account.
• Accounting: Duties, GST/HST, and any administrative charges are posted to the importer’s RM account for payment and reconciliation.

How The RM Account Is Created And Managed

To get an RM you must first have a Business Number issued by the CRA. Businesses register a BN and then request an import program account (RM) under that BN. The CRA will issue the BN and the attached program account identifier. Many importers request a customs broker to assist with filings; brokers can act on behalf of the RM holder with a power of attorney but do not create the RM themselves.

Who Uses The RM And Who Is Responsible

The RM identifies the importer of record — the legal party responsible to the CBSA for duties, taxes, and compliance. That party may be the seller, the buyer, a customs broker’s client, or a 3PL acting as importer of record by agreement. Regardless of operational arrangements, the RM holder is the party the CBSA will audit and bill.

Practical Example

A U.S. merchant selling to Canadian customers contracts a Canadian customs broker to clear shipments. The merchant obtains a BN and an RM program account (for example 987654321RM0001). The broker files the B3 import declaration and eManifest using that RM; duties and GST/HST are posted to 987654321RM0001 and appear on the importer’s accounting statement. If an audit later finds a valuation error, the CBSA addresses that RM account for adjustments.

Tips For Warehouse Managers And Logistics Teams

• Verify The RM Early: Confirm the importer’s RM before scheduling shipments to avoid release delays.
• Match Documents: Ensure BOLs, invoices, and manifests use the same BN+RM string to prevent mismatches in the CBSA system.
• Power Of Attorney: If a broker or agent files on your behalf, obtain a signed authorization and keep it on file.
• Reconcile Regularly: Reconcile CBSA accounting statements against internal records monthly to catch billing errors early.

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. It links filings, payments, and compliance responsibility; get it set up correctly and use it consistently on all customs paperwork to keep cross‑border flow and accounting clean.