Importers, exporters, or customs brokers acting on behalf of their client need a nine-digit business number (BN) before registering for an import-export (RM) program account with the Canada Border Services Agency (CBSA).

On this page

• Registering for a BN for importing and exporting
• Making changes to a BN for importing and exporting
• Amalgamating and merging of corporations

Registering for a BN for importing and exporting

1. Before you register

   Make a list of all of your business's names that may appear on customs release forms and documents, such as invoices.

   Make sure to include all of these business names when you register for a nine-digit BN for importing and exporting. The information that the CBSA has on file must match the customs release document information. If you do not include all your business names when you register, your goods may be delayed at the border.

2. How to register

   If you don't already have a nine-digit BN, register for one using the appropriate registration method for your type of business:

   • For sole proprietorships or partnerships

     Register for a BN by using CARM: Assess and pay duties and taxes on imported commercial goods if you don't need to register for any other Canada Revenue Agency (CRA) program account.

     Register for a BN by using the online service Business Registration Online (BRO) if you need to register for other CRA program accounts.

   • For corporations

     Incorporated businesses may already have a BN directly from the incorporating authority or the CRA.

     If you don't know your nine-digit BN, call the CRA's Business enquiries line at 1-800-959-5525.

   • For non-resident businesses

     Register for a BN with the CRA by:

     • calling the non-resident registration and security line:
       Within Canada or the United States (U.S.): 1-866-453-0452
       Outside Canada or the U.S., call collect: 1-613-221-3039

       Hours of service

       Monday to Friday 8:30 am to 4:30 pm ET

     • using the Non-Resident Business Number and Account Registration Web Form

   • For trusts or other types of entity

     Register for a BN with the CRA by using the online service Business Registration Online (BRO).

3. After you register

   Once you have your new nine-digit BN, keep your BN for your own records and register for an RM program account with the CBSA.

Making changes to a BN for importing and exporting

Choose the situation that applies to you:

Amalgamating and merging of corporations

When two or more corporations amalgamate or merge and create a new corporation:

• the CRA may issue a new BN to the new corporation
• the CBSA will immediately close all RM program accounts you had for the amalgamated and merged corporations

If you need an RM program account for your new nine-digit BN, go to Register for or modify an import-export program account.