Looking for a term or acronym you're not familiar with? Find it in this glossary! If there is a term we're missing, let us know at
A (35) | B (15) | C (82) | D (24) | E (30) | F (44) | G (10) | H (7) | I (21) | K (1) | L (12) | M (11) | N (16) | O (6) | P (25) | Q (4) | R (27) | S (29) | T (19) | U (7) | V (7) | W (7) | Z (1)
Term Definition
BAM – Business Account Manager

The Business Account Manager (BAM) is the primary Customs Account Revenue Management Client Portal user with complete administrative access and functionality who registers and sets up the business account on the portal, requests and establishes access to client accounts, and delegates access to all other subsequent portal users associated to their account.

Bay Plan

The bay plan, or stowage plan, is a document used by parties in the marine transportation industry to identify different types of containers and their location where they are loaded on a container vessel.

Beneficiary Country

A beneficiary country is a country who is entitled to use a particular tariff treatment. For example, Mongolia is a beneficiary of the Most Favoured Nation Tariff treatment and the General Preferential Tariff treatment.

Bill of Lading

A bill of lading is a document issued by a carrier to the exporter or shipper. It contains details of the shipment and indicates who has title to the goods.


A bond is a formal guaranty of payment. Bonds are issued by a financial institution or an acceptable bonding company.

A bond may be a transferable bond issued by the Government of Canada; or a bond issued by:

  • an entity that is licensed or otherwise authorized under the laws of Canada or of a province to carry on the fidelity or surety class of insurance business and that is recommended to the Treasury Board by the Office of the Superintendent of Financial Institutions as an entity whose bonds may be accepted by the Government of Canada,
  • a member of the Canadian Payments Association pursuant to section 4 of the Canadian Payments Association Act,
  • a corporation that accepts deposits insured by the Canada Deposit Insurance Corporation or the Régie de l’assurance-dépôt du Québec to the maximum amounts permitted by the statutes under which those institutions were established,
  • a credit union as defined in subsection 137(6) of the Income Tax Act, or
  • a corporation that accepts deposits from the public, if repayment of the deposits is guaranteed by Her Majesty in right of a province.
Bonded Carrier

A bonded carrier is a carrier who has posted security with Canada Border Services Agency (CBSA) and who is permitted to transport, under CBSA control, dutiable goods upon which duty has not yet been paid between points in Canada.

Bonded Warehouse

A bonded warehouse is a facility licensed by the Canada Border Services Agency (CBSA) where non-duty paid goods may be placed for storage, essentially deferring duties {including the Goods and Services Tax (GST)} until the goods are either exported or entered into the Canadian economy.

Border Information Service (BIS)

The Border Information Service (BIS) is an automated telephone service that provides general information in English or French on Canada Border Services Agency (CBSA) programs, services and initiatives through recorded scripts.

Border Release Advanced Selectivity System (BRASS)

The Border Release Advnanced Selectivity System (BRASS) is a US cargo processing system that relies on pre-screening of highly compliant, high-volume, repetitive cargo and uses barcode technology to expedite release of goods and reduce congestion at the ports.

Border Services Officer (BSO)

A Border Services Officer (BSO) is a federal officer of the Canada Border Services Agency (CBSA).

Break-Bulk Goods

Break-bulk goods are commercial goods that are not transported within a cargo container nor are they transported in bulk (e.g. grain stowed loosely in the vessel’s hold) and includes goods such as oil and gas equipment, construction equipment, and automobiles.

Bulk Cargo

Bulk cargo is product that is loose or in mass, and confined only by the permanent structure of the vessel, without intermediate containment or intermediate packaging. It can be composed of either free flowing articles such as oil, grain, coal, ore and the like, which is generally shoveled, pumped, blown, scooped or forked in handling; or uniform cargo that requires mechanical handling for lading and discharging.

Bulk Goods

Bulk goods are goods that are loose or in mass, such that they are confined only by the permanent structures of a large container or a transport unit, without intermediate containment or intermediate packaging. Oil, grain, coal, ore and logs are examples of bulk goods. These are considered non-processed goods or raw food products. Exporters of bulk goods are not forced to report within the regular minimum time frames because they may not know the goods will be transported until they are loaded.

Business Day

A business day means a day other than a Saturday, Sunday, or holiday. Customs brokers/importers have until a half hour before the end of day shift, on the fifth day to transmit their accounting data. If the data is submitted electronically on the fifth day, it must be received and validated by the Canada Border Services Agency (CBSA) before 9:00 p.m. EST.

Business Number

A business number (BN) is intended to simplify and streamline the way businesses deal with the federal government. It is based on the idea of one business, one number. The BN consists of two parts - the business number and the account identifier. The entire number has 15 characters: nine digits to identify the business; and two letters and four digits to identify each account a business may have. The BN identifies the Trade Chain Partner responsible for the payment of duty and taxes, as well as any outstanding penalties.