AI agents for business finance: what they can and can't do
What AI agents can do in bookkeeping, close, collections and compliance today, where a person must stay in charge, and how to judge a product.
The short answer
Amazon.ca is a sales channel, not a customs exemption: someone must be the importer of the goods into Canada and carry the CBSA, CRA and, for food, CFIA obligations. For food, the CFIA says a foreign supplier must export through a licensed Canadian importer, and a non-resident importer outside the US can only bring in meat and live or raw shellfish, so Nigerian food sold on Amazon.ca needs a Canadian importer holding a Safe Food for Canadians licence.
Many Nigerians in Canada first test demand for Nigerian products on a marketplace: spices, snacks, shea butter, Ankara bags, beads, books. The listing is the easy part. The hard part is that goods sitting in a Canadian fulfilment warehouse have crossed a border, and Canadian law needs a named party responsible for that crossing. This guide sets out who that is, what they register for, and the extra layer that applies to food.
The importer is a person or business, not the marketplace
Every commercial shipment has an importer: the party that accounts for the goods with the Canada Border Services Agency (CBSA), pays the duty and tax, and answers for the paperwork. A marketplace listing does not move that responsibility to the marketplace. If you ship stock from Lagos to a warehouse in Ontario so that it can be sold on Amazon.ca, you (or a business you appoint) are the importer, and you should plan as an importer from the first shipment.
The CBSA's guide to preparing to import (an older page the agency has archived, but whose steps still describe the job) lists the basics: get a business number with an import-export account from the Canada Revenue Agency, identify the goods well enough to classify them, establish where they were made, check for prohibitions and other departments' rules, and decide whether to clear goods yourself or use a licensed customs broker. It is explicit that even with a broker, you remain responsible for the accounting documents, the duties and taxes and any corrections.
What the importer registers for
- Business number and RM account. The CRA's registration page lists RM as the import-export program account and says Business Registration Online is the fastest route; the CBSA's CARM page says you need a business number and an RM account before importing or exporting.
- CARM. The CBSA's Assessment and Revenue Management portal is where importers manage their accounts; the CARM page says the release prior to payment privilege needs financial security, and those without it use other options set out there.
- GST/HST registration, if your sales make you a registrant. The CRA's input tax credit page says GST paid on importation can support an input tax credit for a registrant who imported goods for commercial use.
- A customs broker, optional but common for a first import. The CBSA notes brokers are private agents who set their own fees.
Food: the extra CFIA layer
If any product is food (including spices, snacks, drinks and ingredients), the Canadian Food Inspection Agency's rules sit on top. Its step-by-step guide says a licence is required to import food, including food ingredients, applied for through My CFIA and valid for two years. Before you apply, you need a preventive control plan and written complaint and recall procedures. Each food shipment destined for sale is declared to the CBSA and CFIA on an Integrated Import Declaration carrying your licence number, the HS code and the CFIA extension, and the CFIA says all import requirements must be met before that declaration is accepted.
This is where many marketplace plans break. The CFIA's page on non-resident importers says foreign suppliers must export through a licensed Canadian importer. A non-resident importer can hold a licence only if it has a place of business in a country with a food safety system the CFIA recognises; the US is the only recognised source for most foods, and outside the US a non-resident importer can import only meat and live or raw shellfish from countries and establishments the CFIA has approved in advance. A Nigerian supplier therefore cannot be the importer of record for its own spices or snacks; a licensed Canadian business must be.
Non-food products
Leather goods, fabric, beads, carvings and books do not need a CFIA food licence, but they are not free of rules. The CBSA's guide points importers to its list of other government departments and to the D9 memoranda on prohibited goods, and to Memorandum D11-3-1 on marking of country of origin. Wooden items can fall under CFIA plant-health rules, which you check in AIRS. Cosmetics such as shea butter and black soap fall under Health Canada, covered in our guide to cosmetics notification.
What to check first
- Decide who is the importer: you, your Canadian company, or a third-party importer you buy from.
- Register the business number and RM account, then set up CARM.
- Classify each product and find its duty rate (see finding the tariff rate for Nigerian goods).
- For food, check AIRS for each product and apply for the SFC licence before the first shipment.
- Read the marketplace's own seller rules on importer of record, product categories and labelling. We could not open Amazon's Seller Central help pages for this guide, so check them directly.
Where Pryme fits
A Pryme Business Account can be opened from Canada and holds NGN, USD, GBP and EUR, so you can pay a Nigerian supplier in naira and keep marketplace receipts organised by currency. Swap shows the rate and the fee before you approve. The Finance agent can prepare supplier payments and reconciliations for a person to approve.
Questions people ask
Can a Nigerian company be the importer of record for Amazon.ca?
For non-food goods we did not open a CBSA page on non-resident importers, so check with the CBSA, a customs broker and the marketplace. For food, the CFIA says a non-resident importer outside the US can only import meat and live or raw shellfish, so a licensed Canadian importer is needed.
Do I need a business number to sell imported goods on Amazon.ca?
To import commercially you need a CRA business number with an RM import-export account; the CBSA's CARM page says both are needed before importing.
Do I need an SFC licence to sell Nigerian snacks online?
If you import them, yes: the CFIA says a licence is required to import food, including ingredients. If you buy from a licensed Canadian importer, that importer holds it.
Who pays duty on goods sent to an Amazon warehouse?
The importer of the goods pays duty and tax through the CBSA, directly or through a broker.
Sources
- CFIA: Importing food to Canada, a step-by-step guide (modified 17 Sep 2026) · accessed Oct 2026
- CFIA: Non-resident importers of food (modified 4 Nov 2024) · accessed Oct 2026
- CBSA: Step-by-step guide to importing commercial goods, preparing to import (archived page) · accessed Oct 2026
- CBSA: CARM, the CBSA Assessment and Revenue Management system (undated) · accessed Oct 2026
- CRA: Register as a resident with a Canadian business (modified 19 Oct 2026) · accessed Oct 2026
- CRA: Input tax credits (modified 14 Oct 2026) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.