Please find the revised Memorandum D23-3-1 - Customs Self-Assessment Program for Importers
In Brief
1. The definitions section has been revised.
2. References to Free and Secure Trade (FAST) lane use have been amended and now state that only members of Partners in Protection (PIP) or members of both Customs Self-Assessment (CSA) and PIP can access these lanes.
3. The Privacy Statement section has been amended to include the appropriate section of the Act.
4. The Eligibility Criteria have been revised to be consistent with the Accounting for Imported Goods and Payment of Duties Regulations (AIGPDR).
5. The Transfer of CSA Authorization section has been revised.
6. The Place of shipment section has been revised.
7. This memorandum has been revised to remove the references to invalid service options 539 and 547 and replaced with service options 984 and 976.
8. The CSA Late Accounting Penalties section has been revised.
9. NAFTA has been replaced by CUSMA.
10. This memorandum has been revised to include new excise duty code 49435 on vaping products in APPENDIX G - Line object codes for RSF effective October 1, 2022.
11. New Appendix F — Letter of Authorization has been added to the memorandum.
12. Certain terminology, web site references, form names, and contact information at the Canada Border Services Agency (CBSA) have been updated.
This memorandum must be read in conjunction with memorandum D23-2-1.