If you’re an Amazon, Walmart, or Shopify seller shipping products into Canada, you’ve likely come across the terms NRI and RM number while researching Canadian customs compliance. These terms are closely tied to Canadian import tax rules, and understanding them is essential for any non-resident e-commerce seller bringing inventory across the border.
What Does NRI Mean?
NRI stands for Non-Resident Importer. It’s not a number itself it’s a status. A Non-Resident Importer is a business based outside Canada that chooses to act as the importer of record for its own shipments, rather than leaving that responsibility to the Canadian customer.
Normally, whoever receives a shipment at the border is treated as the importer, which means they’re the one on the hook for duties and GST at delivery. For e-commerce sellers, that usually means the Canadian buyer gets an unexpected bill or a delayed package not a great experience for a Shopify or Amazon customer who just wants their order to arrive.
By registering as an NRI, the seller takes on that responsibility instead: duties and taxes are collected and paid up front, the customer sees one clean price, and the shipment clears Canadian customs compliance faster.
What Is an RM Number?
The RM number is the actual account identifier that makes NRI status official. Every business that imports or exports commercial goods into or out of Canada needs an Import/Export program account, and the Canada Border Services Agency (CBSA) marks that account with the letters “RM” attached to the business’s 9-digit Business Number (BN).
A full import/export account looks like this:
123456789 RM 0001
• The first 9 digits are the Business Number (BN), issued by the Canada Revenue Agency (CRA)
• “RM” identifies the account as an import/export program account
• The last 4 digits identify the specific account (most businesses only need one)
This combined 15-character identifier is sometimes called a BN15, and it’s the number your customs broker or courier needs on file to clear shipments at the border.
How NRI and RM Numbers Work Together
| Term | What it means |
|---|---|
| NRI | The status of being a non-resident business acting as importer of record |
| RM number | The registered account number that authorizes that business to import (and export) goods |
In short: a business becomes an NRI, and as part of that process, registers for an RM account. You don’t apply for “an NRI number” you apply for BN and RM registration, which is what gives you NRI status.
Where RM Registration Happens Now
As of October 2024, RM program accounts are set up and managed through the CARM Client Portal (CBSA Assessment and Revenue Management), CBSA’s online system for import/export compliance. Non-resident importers get their BN through the CRA first, then register their RM account in CARM.
Why This Matters for Amazon FBA, Walmart, and Shopify Sellers
For non-resident e-commerce sellers shipping directly to Canadian customers outside of a marketplace’s own fulfillment program NRI and RM registration affect:
Border clearance speed shipments tied to a properly registered importer of record generally move through customs compliance more smoothly than shipments with no registered importer.
Customer experience buyers see landed pricing instead of surprise duties and GST charges on delivery.
Compliance risk recent changes to the Customs Act place duties and tax liability directly on the importer of record, not just the customs broker. Sellers acting as their own NRI are directly accountable to CBSA.
Tax recovery non-resident sellers registered properly with both an RM account and a GST/HST account may be able to recover eligible import GST through Input Tax Credits (ITCs), reducing the overall cost of importing inventory into Canada.
This is closely related to non-resident GST registration: many sellers who need an RM account to import inventory will also cross the $30,000 CAD sales threshold that triggers mandatory GST/HST registration a separate account using an “RT” extension on the same Business Number.
Common Situations Where Sellers Need an RM Number
You likely need to register for an RM account if you:
• Import your own inventory into Canada as a non-resident business
• Ship products directly to Canadian customers as the importer of record
• Store inventory in Canadian fulfillment centres or warehousing outside of a marketplace’s own import program
• Want to recover import GST paid at the border through ITCs
• Operate cross-border e-commerce sales into Canada on a delivered-price basis
Many Amazon and Shopify sellers assume that because their business is based outside Canada, these registrations don’t apply to them. In practice, non-resident businesses regularly need both a BN/RM account and GST/HST registration once they’re regularly importing or selling into the Canadian market.
Canadian Sales Tax Solutions specializes in helping Amazon, Walmart, and Shopify sellers navigate Canadian tax compliance. We assist non-resident businesses with GST registration, GST filing, import GST recovery, ITC claims, provincial registrations, audit support, and ongoing compliance management throughout Canada.
If your business imports inventory into Canada or sells through Amazon Canada, Walmart Canada, Shopify, or other online marketplaces, understanding Canadian sales tax compliance requirements is essential. Canadian Sales Tax Solutions provides expert guidance for non-resident online sellers requiring GST and HST registration, provincial registrations and filing, tax payment assistance, import GST recovery, ITC claims, audit support, and ongoing Canadian tax compliance services. We help e-commerce businesses manage compliance efficiently so they can focus on growth in the Canadian market.
For expert help with Canadian sales tax registration, filing, payment, audit support, and e-commerce compliance services, contact Canadian Sales Tax Solutions