Importer & Exporter of Record Services in Canada
Frequently Asked Questions
The Importer of Record (IOR) is the party listed on CBSA customs documents and is legally responsible for compliance—this includes correct declarations, payment of duties and taxes, and maintaining records in case of audits.
Yes. All importers must have a Business Number with an import/export (RM) program account. This registration is now managed through the CBSA CARM Client Portal.
Yes. Through the Non-Resident Importer (NRI) program, a foreign company can act as IOR without having a Canadian office. However, you must keep records in Canada (through an authorized agent) and meet all CBSA obligations.
The IOR is responsible for duties, GST, and HST. If you use a Delivered Duty Paid (DDP) service, these costs are prepaid and included in your landed price, so your consignee doesn’t face surprise charges.
A customs broker files paperwork and arranges clearance as your agent. The IOR, on the other hand, assumes the legal liability for the import, covering duties, taxes, and compliance with the CBSA and other regulators.
