If you import goods into Canada or export goods to other countries, you should register for a Business Number (BN) with an import-export account. The number is used by the Canada Border Services Agency to process customs documents.
Canadian businesses involved in importing or exporting commercial goods must obtain a BN with an Import-Export Account.
A Business Number with an import-export account is a 15-digit account number, which consists of the nine digit BN, the "RM" letters which represent the import-export program, plus four digits that represent your unique program account identifier.
To avoid delays at the border, open your account before you import or export goods.
When completing the request for a BN, include all your business names that may appear on customs release forms and documents, such as invoices. If the name on the customs release document is different from the name on the account, your goods may be held up at the border.
If you do not use the account, it will expire after two years. You can reactivate it by contacting the Canada Border Services Agency. If there is any change in your status (e.g., name or address change), you must report these changes as soon as possible to the Canada Revenue Agency.
You can register for a business number, or add an import-export account to an existing business number by contacting the Canada Revenue Agency.
See National Contact.
Border Information Service - BIS
Canada Border Services Agency
Telephone: 204-983-3500 or 506-636-5064 (for calls outside Canada)
Toll-free (information): 1-800-461-9999 (for calls within Canada)
Web site: http://www.cbsa.gc.ca/menu-eng.html
Canada Revenue Agency
Toll-free (information): 1-800-959-5525 (Business enquiries and registrations)
Toll-free (publications): 1-800-959-2221 (Forms and publications)
Web site: http://www.cra.gc.ca/menu-e.html