Starting an Import Business in Quebec (2026): NEQ, CARM and Licences
To start an import business in Quebec in 2026, you need four identifiers — NEQ, federal Business Number (BN9), RM import-export account and registration on the CARM portal — plus your own financial security and, depending on the product, a federal licence. Since January 1, 2026, the customs broker's number can no longer clear goods on your behalf: this guide sets out the exact, up-to-date path.
If you are importing to resell online, this guide covers the customs side; for the sales structure, see our guide to incorporating an online store in Quebec. On the Registrar's side, the economic activity code (CAE) depends on the imported product — most importer-wholesalers fall under codes 5000 to 5999 (wholesale trade): use our CAE code lookup tool.
What numbers do you need to import into Canada in 2026?
You need four, in this order: the NEQ (Quebec), the federal Business Number BN9, the RM import-export program account, then registration on the CARM Client Portal. Since October 21, 2024, most new resident importers obtain the BN9 and RM account directly in the CARM portal.
In detail:
- NEQ (Quebec): issued by the Registrar of Enterprises when your corporation is formed ($397 in government fees) — see our guide to the Quebec Enterprise Register and our incorporation steps;
- BN9 (federal, 9 digits): for most new resident importers, it is obtained directly in the CARM Client Portal; non-residents and trusts go through the CRA;
- RM account (import-export): linked to your BN9, in the format
123456789RM0001; administered by the CBSA since October 21, 2024, and opened directly in the CARM portal; - CARM Client Portal: sign in with a GCKey or an Interac banking partner, with multi-factor authentication — personal profile first, then business registration and delegation of access. The portal and its official guides are on the CBSA website.
The CBSA does not indicate any fees for the BN9, the RM account or the portal, and does not publish an official processing time: open your RM account well before your first planned import.
CARM in 2026: mandatory financial security and the end of leniency
CARM (CBSA Assessment and Revenue Management, or GCRA in French) has been the CBSA's official system for duties and taxes since October 21, 2024. Three changes affect new importers directly: the requirement for your own financial security for release prior to payment (since May 20, 2025), the ban on using the broker's BN (January 1, 2026) and the return of late penalties (January 31, 2026).
At the heart of the system is release prior to payment (RPP): getting your goods across the border and paying duties and taxes later, based on your statement of account. Without RPP, you pay everything before each release. And since May 20, 2025, the security must be your own — posted in the name of the legal entity registered under the business number, never the broker's.
| RPP Security (per RM account) | 2026 Rule |
|---|---|
| Base requirement | Highest monthly balance of duties and taxes (GST included) over the past 12 months |
| Surety bond | 50% of the requirement, minimum $5,000 — every dollar of bond covers two dollars of debt |
| Cash deposit | 100% of the requirement, no minimum |
| New importer with no history | Self-assessment based on your import projections |
| Cap | $10M per RM account; combining both forms is allowed |
| Annual review | Reference period from October 20 to October 19; new requirement must be met by January 15 |
A minimum $5,000 bond thus covers up to $10,000 in monthly duties and taxes. The portal alerts you at 75% and 100% of security usage, and the CBSA can suspend the RPP privilege. Watch out with the cash deposit: if your requirement goes down, the difference becomes a credit on your CARM account, disbursed only once the prescribed conditions are met — do not treat it as a freely refundable amount.
One last change: the grace period is over. No late penalties were imposed from October 21, 2024 to January 30, 2026; since January 31, 2026, overdue balances are penalized and accrue interest.
What taxes and duties are paid at customs clearance?
The CBSA collects 5% GST at customs clearance on taxable commercial goods, calculated on the value for duty plus customs duties. QST is not collected at the border: a registrant who imports goods exclusively for its commercial activities has no QST to pay; in other cases, self-assessment applies.
For customs duties, there is no "typical" rate: everything depends on how your product is classified under the Harmonized System (HS) and the tariff treatment based on the country of origin — the default MFN rate, or a preferential rate under an agreement like CUSMA, supported by proof of origin. The CBSA's step-by-step import guide covers these steps; a licensed customs broker is an optional agent, with fees set by private contract.
On the resale side: as soon as your taxable sales exceed $30,000 over a calendar quarter or the previous four quarters, registering for the GST and QST files is mandatory — and voluntary registration before that threshold lets you recover the GST paid at the border as an input tax credit (ITC). Our GST/QST tax numbers guide details the process; our GST/QST calculator works out your resale prices.
What licences are required, depending on the imported product?
Many products require a federal licence or declaration before the first import — and it is the importer, not the supplier or the broker, who is responsible for it. The most common cases: food, cosmetics, natural health products, medical devices, textiles and supply-managed products.
| Imported product | Federal requirement | Key point |
|---|---|---|
| Food | Safe Food for Canadians Licence (SFCL), via the My CFIA portal | Valid for 2 years; the current fee is about $300, indexed every March 31 — check the amount in effect. Must be valid at the time of import |
| Cosmetics | Cosmetic notification to Health Canada | No prior licence, but mandatory notification within 10 days of the first sale in Canada |
| Natural health products | Site licence (the importer must hold it) | Each product must also have its own product licence (NPN) |
| Medical devices | Medical Device Establishment Licence (MDEL) for the commercial importer | Limited exemptions (personal use, certain Class I cases) |
| Textiles and clothing | Bilingual fibre content disclosure label | Importing without a label is prohibited; labelling in Canada is possible with prior notice to the Competition Bureau |
| Dairy products, poultry, eggs (supply management) | Import licence + tariff rate quota allocation | Outside the quota, duties are much higher and make importing commercially difficult |
Toys and everyday consumer products do not require a prior licence, but the Canada Consumer Product Safety Act prohibits importing any dangerous product and imposes reporting and recall obligations — more on this below.
The 7 steps, from incorporation to your first import
The path boils down to seven steps. No official timeline is published for the federal registrations: complete them before ordering your first shipment.
- Incorporate the corporation and obtain the NEQ — articles filed with the Registrar of Enterprises: $397 in government fees doing it yourself, or $497 all-in with Incorp-Québec (articles, initial declaration, numbered company and government fees included). See our page on incorporating in Quebec online.
- Open the business bank account — with the certificate of incorporation and the NEQ; our business bank account guide compares your options.
- Obtain the BN9 and open the RM account in the CARM Client Portal — sign in with GCKey or Interac, multi-factor authentication, personal profile, then business registration.
- Choose your duty and tax payment method — your own financial security for release prior to payment (50% bond, minimum $5,000, or a 100% deposit), with self-assessment based on your projections if you are just starting out; otherwise, full payment before each release.
- Check the requirements specific to your product — SFCL licence (food), cosmetic notification, NHP site licence, MDEL, bilingual textile labelling, tariff rate quotas: everything must be in order before the container leaves.
- Classify your goods — HS number, origin and tariff treatment (proof of origin if you are claiming a free trade agreement); a licensed broker can take care of this — it is optional.
- Import, declare and keep records — declaration in CARM, 5% GST at customs clearance, payment based on your statement of account, GST/QST registration for resale, and keeping all records for six years.
Step 1, handled for $497 all-in
Your import corporation incorporated with the Registrar of Enterprises: a form of about 20 minutes, articles prepared and verified, initial declaration and the $397 government fee included. The Complete package at $697 adds the official name, GST/QST and source deductions registrations, and express service.
Do you have to incorporate to import? No — but here's what the official importer risks
Let's be clear: no rule requires a corporation to import. A sole proprietorship can obtain a BN9 and an RM account and import commercially. But since January 1, 2026, the official importer is jointly and severally liable for the duties, taxes and assessments arising from audits — and as a sole proprietorship, it is your personal assets that answer for it.
What the person who imports takes on, in black and white:
- Joint and several liability (2026): the official importer named on the detailed declaration is liable for the duties and taxes together with the owner of the goods, including retroactive reassessments established after a CBSA audit;
- Six-year record-keeping: origin, marking, purchase, costs, value, payment, resale — with a system of administrative monetary penalties for non-compliance;
- Product safety (CCPSA): incident report within 2 days, written report within 10 days, recall obligations, six years of documentation;
- Security in the entity's name: the CARM financial security must be posted in the name of the legal entity registered under the business number — your corporation, if you have one.
As a corporation, the legal entity holds the BN, the RM account and the security, and carries these obligations; as a sole proprietorship, all of this follows you personally, without limit. That is the factual reason — not a sales pitch — why most importers choose to incorporate: our comparison of legal structures and our guide When should you incorporate in Quebec? lay out the full reasoning, and the incorporation costs guide puts a number on the investment ($397 in government fees, then $106 in annual rights to the Registrar).
If you remain a sole proprietorship, note that a trade name (one that does not include your first and last name) requires registration with the Registrar within 60 days.
The pitfalls that trip up importers in 2026
- Relying on the broker's BN. Prohibited since January 1, 2026 for the release and declaration of commercial goods. Without your own BN, RM account and CARM registration, the shipment stays stuck or gets sent back, with late-declaration penalties.
- Ignoring the financial security. Since May 20, 2025, there is no release prior to payment without your own security. The alternative — paying duties and GST before each release — ties up your goods and your working capital.
- Assuming the grace period is still on. Since January 31, 2026, late-payment penalties and interest again apply to overdue CARM balances.
- Ordering food before you have the SFCL licence. The licence must be valid at the time of import, and the CFIA verifies this at customs clearance. The same logic applies to the NHP site licence and the MDEL.
- Touching supply-managed goods without a quota. Dairy products, poultry, eggs: without a tariff rate quota allocation, the rates outside the access commitment make importing commercially prohibitive — and an import licence is still required.
FAQ — Starting an import business in Quebec
Do you have to be incorporated to import into Canada?
No. A sole proprietorship with a BN9 and an RM account can import commercially. But the official importer is personally liable for duties, taxes, retroactive reassessments and recall obligations — as a corporation, it is the legal entity that answers for these obligations.
What numbers do you need before a first commercial import?
An NEQ (Quebec, if you operate as a corporation or under a trade name), a 9-digit federal Business Number (BN9), an import-export program account (RM) and registration on the CARM Client Portal. Since October 2024, most resident importers obtain the BN9 and RM account directly in the CARM portal.
How much does the minimum CARM financial security cost?
For release prior to payment: a surety bond of 50% of the highest month of duties and taxes over the past 12 months, minimum $5,000 per RM account (every dollar of bond covers two dollars of debt), or a cash deposit of 100% of that amount, with no minimum. A new importer with no history self-assesses based on its import projections.
Is a customs broker mandatory?
No — it is an optional agent, whose fees are set by a private contract. And since January 1, 2026, even with a broker, you need your own BN, your own RM account, your own CARM registration and your own financial security: the broker's BN can no longer be used to clear your goods.
What taxes are paid at customs clearance?
The 5% GST, calculated on the value for duty plus customs duties, is collected by the CBSA. QST is not collected at the border on commercial imports: a registrant who imports goods exclusively for its commercial activities has no QST to pay; in other cases, self-assessment applies.
What do you need to import food?
A Safe Food for Canadians Licence (SFCL), applied for through the My CFIA portal, valid for two years — the current fee is about $300, indexed every March 31, so check the amount in effect. The licence must be valid at the time of import: the CFIA verifies this at customs clearance.
Can you import cheese or other dairy products?
Only with an import licence. The favourable rate, under the access commitment, is reserved for holders of a tariff rate quota allocation from Global Affairs Canada; outside the quota, duties are much higher and make importing commercially difficult.
How long must import records be kept?
Six years after importation: origin, marking, purchase, value, payment and resale documents. The Canada Consumer Product Safety Act also imposes its own six-year retention period for covered products.
Can the broker's BN still be used to clear goods?
No, since January 1, 2026, except for narrow exceptions: occasional non-commercial goods, trade shows, and a limited transitional scenario for immediate release while the importer finalizes its own registration. A broker who declares under its own BN becomes jointly and severally liable for the duties and taxes.
Incorp-Québec is an incorporation document preparation service: we prepare and file your incorporation documents (NEQ). The customs steps — BN9, RM account, CARM portal, financial security, product-specific licences — are carried out by you with the federal agencies.
Ready to lay the first brick of your import business?
The entire customs path — BN9, RM account, CARM portal, security — is built on a properly incorporated business. If a corporation is the right structure for you, you might as well set it up correctly from the start.
Your import corporation — $497 all-in
A form of about 20 minutes, articles of incorporation prepared and verified, initial declaration with the Registrar and the $397 government fee included. Then you go on to complete the customs registrations in your corporation's name.