Non-Resident Importer (NRI) Guide
A practical explanation of what non-resident importing is, when it applies, and how it affects your cross-border shipments.
What is a Non-Resident Importer?
A Non-Resident Importer (NRI) is a foreign company that takes responsibility for importing goods into Canada without having a Canadian legal entity. Instead of the Canadian buyer acting as importer of record, the foreign seller assumes that role — handling customs entry, duties, and taxes on behalf of the transaction.
Why Use NRI Status?
Simplifies the buying experience for Canadian customers — they don't have to deal with customs
Allows U.S. sellers to offer DDP (Delivered Duty Paid) pricing to Canadian buyers
Competitive advantage — Canadian buyers often prefer vendors who handle customs
Enables faster border clearance when documentation is pre-organized
NRI Requirements
Business Number (BN) with Import/Export account
The NRI must obtain a Canadian Business Number from the CRA with an RM import/export account.
Licensed Customs Broker
The NRI must work with a Canadian-licensed customs broker to file entries on their behalf.
Accurate Commercial Documentation
All invoices, packing lists, and certificates of origin must name the NRI as importer of record.
Compliance with CBSA Regulations
The NRI assumes full responsibility for duty and tax payment, and CBSA compliance.
RRA Trucking Ltd.’s role: We coordinate the carrier side of NRI shipments — ensuring proper PAPS filing, accurate BOL documentation, and clear communication with your customs broker at every border crossing.