Become an NRI with Frontier
Frontier Supply Chain Solutions simplifies cross-border commerce by helping businesses become Non-Resident Importers (NRI). As licensed customs brokers, we manage Canadian compliance, customs clearance, and GST/HST payments. Our expertise allows U.S.-based companies to sell into Canada without needing a physical presence, reducing costs while ensuring smooth and compliant cross-border operations.
Partner with Frontier to expand into Canadian markets with confidence and ease.
What is a Non-Resident Importer?
Non-Resident Importer (NRI) is a company or individual who is outside of Canada but ships goods to customers in Canada and assumes responsibility for customs clearance and other import-related requirements.
Becoming a Non-Resident Importer (NRI) allows a company that resides in the U.S to sell their products in Canada, without requiring a physical Canadian location.
Frontier, as a licensed Customs Broker, can help an NRI ensure that their shipments are being imported properly. This allows them to sell to Canadian consumers successfully. Frontier can obtain and prepare the customs release documents needed by the CBSA, arrange payment of customs duties and taxes, secure the release of imported goods, and generally make it easier to navigate the customs process.
Advantages of being
a Non-Resident Importer:
Canada’s population is roughly 40.1 million, 90% living within 100 miles of the U.S-Canada border. This number of potential customers provides U.S. based companies the opportunity to increase their sales by up to 10% by expanding into the Canadian market.
Becoming an NRI creates more control over your company’s supply chain. This control helps to decrease associated costs along the way for both you and your customers. Reduced operating costs occur, as it eliminates the need to invest in physical locations such as manufacturing & distribution facilities, or other offices.
Additionally, your company gains a larger consumer base (in Canada), while becoming more available to these customers.

Key components to operating as an Non-Resident Importer:
- Business Number (BN)
- Valuation
- HS Tariff Classification
- Tariff Treatment and USMCA
- Goods and Services Tax (GST) on imported goods
- Canadian Customs Clearance
- Maintenance of Records
- Compliance
Business Number (BN)
The first step to becoming an NRI is obtaining a BN (Business number). This number identifies who you are and how you operate in Canada. It allows the CBSA to monitor your interaction in income tax, payroll, GST & HST, and imports & exports in the Canadian market.
A BN is required to become an NRI and conduct CRA business with a single contact. The NRI help line is (800) 959-5525
Required documents for imports
- Vendor and purchaser name and address
- Importer of record
- Full description
- Country of origin
- Quantity (packages and weight)
- Value (Unit price and extension)
- Currency of settlement (U.S. or Canadian dollars)
- Condition of sale
Certain commodities entering Canada may need additional documents (i.e. permits, certificates, licenses, and bills of lading). If the good is not accompanied by these documents then the CBSA may restrict or control the goods for various reasons.
Valuation
Duty rates depend on several factors; the type of good being imported, the country from which the good came from or was produced in, and the selling intention. The Customs Act helps determine how much duty will be placed on a good based on its value. Determining the value is most commonly done by using the transactional value method. This method states that all imported goods will be valued at the price actually paid or payable for the goods when sold for export.
Transactional value method:
The CBSA outlines four basic questions for determining transactional valuation:
- Has a sale occurred?
- Was there a sale for export to Canada?
- Was the sale for export to Canada to a purchaser in Canada?
- Can the price paid or payable for the goods be determined?