Importing is a complex process. More than 227,000 importers deal with Canada Border Services Agency (CBSA) annually. Most rely on the services of a licensed customs broker to get their shipments cleared at the border.
The following briefly describes steps on what you need to consider (courtesy of CBSA).
Before Importing
Before importing goods into Canada you must:
1. Obtain a Business Number from the Canada Revenue Agency (CRA) for an import-export account.