A commercial shipment to the US does not automatically require a Canadian export declaration. Business-number, RM-account and import-identification requirements are separate. Check the goods, final destination and applicable rules with the CBSA or your broker.
Distinguish the identifiers
A Canadian business number has nine digits. Program accounts are added to it: an RT tax account and an RM account serve different purposes. Do not copy an arbitrary identifier into a customs field.
Check whether a declaration is required
CBSA reporting exceptions include non-restricted goods exported for consumption in the US. Transit through the US to another country follows different rules. This exception does not remove US import requirements or any necessary permits.
When an RM account is relevant
To report through CERS, an exporter needs a business number and an RM account active for export. Exporter program enrolment uses the CARM Client Portal. Check your status before preparing a declaration.
Identify the US importer
Agree with your broker who acts as importer of record and which identifiers are required. The sender paying duties does not, by itself, establish who the importer is. Do not assume a Canadian number replaces every US identifier.
Prepare shipment information
Gather the precise description, value, origin, classification and party details. Ask the carrier which documents the selected service requires. A commercial invoice and an export declaration are different documents.
Frequently asked questions
Does every commercial US-bound parcel require an RM account?
A commercial shipment to the US does not automatically require a Canadian export declaration. Business-number, RM-account and import-identification requirements are separate. Check the goods, final destination and applicable rules with the CBSA or your broker.