Customs Self-Assessment (CSA) Importers are importers authorized under the CSA program to use the CSA accounting and payment processes for all commercial goods they import, regardless of the clearance process used to report the goods to the Canada Border Services Agency (CBSA).

The CSA Program is a CBSA program designed to streamline the import process for authorized low-risk importers who have the systems capability to self-assess the accounting for imported goods to the CBSA, including revenue reporting and the payment of duties and taxes.

The Customs International Mail Processing System allows Canada Post to deliver and collect duties and taxes for goods sent by mail.

With the implementation of CARM, the Customs Broker Summary Statement will replace the Customs Broker Statement of Account (SOA) and include accounting summaries for all importers (by BN15) for which the Customs Broker has submitted import declarations.  The summary statement will provide a summarized view (count and amount) of import declarations and payment transactions per importer BN15 made in the billing period.

A customs bonded warehouse is a building or place that is licensed and controlled by Canada Border Services Agency (CBSA) but operated privately. Goods can be stored duty and tax free, generally for up to four years, until they are exported or are consumed domestically.

The Customs Action Plan (CAP) was created in order to improve and streamline the way business is done at the border and to redesign and modernize customs processes. Under the CAP, the Canada Border Services Agency (CBSA) announced plans to use a risk-management system, supported by an expanded use of technology.

The Cultural Property Export and Import Act ensures the preservation of Canadian heritage by establishing export restrictions for objects of historical, scientific and cultural significance. The export of cultural property is governed by the Canadian Cultural Property Export Control List.

A credit is an amount owing to an importer from the Canada Border Services Agency (CBSA) and recorded to the importer’s account.

Courier means all common commercial carriers, regardless of mode of transport, including freight forwarders and deconsolidators.

The Conveyance Reference Number (CRN) is a unique reference number assigned by the carrier to identify a particular voyage for a particular conveyance.

Under Section 12 of the Customs Act, all goods that are imported, moving in transit through Canada, or freight remaining on board (FROB), must be reported to Canada Border Services Agency (CBSA) at the first port of arrival in Canada, even if they are exempt from providing Advance Commercial Information (ACI). Reporting takes place when the conveyance arrives in Canada and a report is made to CBSA by way of a Conveyance Arrival Certification Message (CACM).

The Convention on International Trade in Endangered Specied of Wild Flora and Fauna (CITES) is an international agreement between governments whose aim is to ensure that international trade in specimens of wild animals and plants does not threaten their survival. Because trade in wild animals and plants crosses borders, the effort to regulate it requires international cooperation to safeguard certain species from over-exploitation. CITES offers varying degrees of protection to more than 30,000 species of animals and plants, whether they are traded as live specimens, fur coats or dried herbs.

Continuous journey refers to a journey that is direct and uninterrupted and broken only for reasons of transhipment.

A consumption entry is one type of US Customs Border Patrol (CBP) entry. It is used when goods are imported for use into the United States for commercial, business or personal purposes and going directly into the commerce of the US without restrictions placed on them.

The consist sheet is a reporting method for CLVS approved couriers that summarizes for the Canada Border Services Agency (CBSA) what is included in a particular conveyance. The consist sheet must be presented to CBSA by the courier prior to, or immediately upon, the courier’s arrival in Canada. Unlike a Release on Minimum Documentation (RMD) or Pre-Arrival Review System (PARS) release request, there is no transaction number assigned to the consist sheet.

The consignee is the party and place where the goods are shipped. It may or may not be the importer.

The Commonwealth Caribbean Countries Tariff (CCCT) is a unilateral trade agreement enacted by Section 41 of the Customs Tariff. This tariff treatment is also known as CCCT or Caribcan. Originating goods are entitled to use the CCCT tariff treatment, implemented on December 29, 1997. Countries entitled to utilize this trade agreement with Canada are listed in Schedule III of the Customs Tariff, the List of Countries and Applicable Tariff Treatments.

A commercial invoice is a bill of sale or other acceptable documentation that provides data elements required at time of import (i.e. value, quantity, vendor, etc.).

The Commercial Driver Registration Program (CDRP) is designed to streamline the customs clearance process for commercial freight transporters into Canada from the United States. If not Free and Secure Trade (FAST) approved, participation in the CDRP will allow a driver to transport goods for a Customs Self Assessment Program (CSA) importer.

The classification number is a 10-digit number, assigned to goods enumerated in the schedule to the Customs Tariff Act that identifies imported goods. The first six digits represent the International Harmonized System Code, the seventh and eighth digits are subdivisions for Canada Border Services Agency (CBSA) purposes, and the remaining two digits represent a statistical suffix.

In specific trade agreements the process to claim that goods are eligible for a preferential tariff treatment may be made without utilizing a specific certificate.  Specific information is required, however the presentation of that information is not mandated.

The CARM project is a multi-year initiative to transform the collection of duties and taxes for goods imported into Canada.  CARM targets the revenue and cash management systems currently in place, and replaces them with a simplified process, including electronic payment options.  Release 1 of CARM has been implemented and Release 2 is scheduled to be released on a future date.

Casual goods are goods other than goods imported for sale or for an industrial, occupational, commercial, institutional, or other like use.

A carrier is the owner or person in charge of a conveyance that is engaged in international commercial transportation of specified goods.

The CARM Client Portal (CCP) is the central feature of the CARM project which, once fully functional, will become the main communications interface between the CBSA and trade chain partners.  Through the portal, users will have online self-service access to manage their customs transactions, including electronic submission of corrections and adjustments, applying for classification rulings, accounting and payment of any applicable duties, taxes and fees on their imported goods, as well as access to a duty and tax calculator and HS classification tool.

Cargo data is prescribed information about the goods that the carrier is carrying.

A Cargo Control Document (CCD) is a manifest (document) that acts as the record of a shipment entering or exiting Canada.

The Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) is overseen by the Canadian Wildlife Service (CWS). CWS collaborates with the provinces, territories and other government agencies and departments.

The Canadian International Trade Tribunal (CITT) is an independent, quasi-judicial body composed of seven full-time permanent members. The CITT is located in Ottawa and its members come from various backgrounds and areas of Canada. It is the CITT’s responsibility to determine whether dumped or subsidized imports have caused injury, or are threatening to cause material injury, to Canadian producers of like goods.

Canadian goods abroad refers to the practice of exporting goods from Canada in order that they be repaired or modified, or have parts added to them, while outside of Canada.

The Canada/Chinese Taipei Carnet is used for the temporary importation of goods from Chinese Taipei or the temporary exportation of Canadian goods to Chinese Taipei. In Canada, carnets are issued by the Canadian Chamber of Commerce.

On August 1, 2017, the Canada-Ukraine Free Trade Agreement (CUFTA) came into force. With the exception of a few agricultural goods, the CUFTA will essentially eliminate the customs duties on all imports from Ukraine, either immediately upon implementation of the agreement, or through a tariff phase-out for passenger automobiles.

Canada and Panama are signatories to the Canada-Panama Free Trade Agreement (CPAFTA), which came into force on April 1, 2013. Elements covered by the CPAFTA include market access for goods, cross-border trade in services, telecommunications, investment, financial services and government procurement.

Canada and Jordan are signatories to the Canada-Jordan Free Trade Agreement (CJFTA), which came into force on October 1, 2012. Originating goods are entitled to use the Jordan Tariff treatment (JT). Key Canadian sectors that benefitted from immediate duty-free access include forest products, manufacturing, agriculture and agri-food.

The Canada-Honduras Free Trade Agreement (CHFTA) was implemented on October 1, 2014. This agreement will benefit Canadian businesses in many sectors including agriculture, professional services, value added food processing and manufacturing, as well as commodity and resource-based industries as customs duties are eliminated on nearly all goods, with the exception of a few agricultural goods.

The Canada-European Free Trade Association Free Trade Agreement (CEFTA), implemented on July 1, 2009, aims at liberalizing and facilitating trade in goods in conformity with World Trade Organization (WTO) provisions. Most industrial goods, including fish and other marine products, benefit from duty-free access to their respective markets. For ships, boats and floating structures imported into Canada, customs duties are to be eliminated after a transitional period of up to 15 years.

CEFTA consists of a central agreement, which includes industrial products and selected processed agricultural products. Three bilateral agreements on agriculture were signed with Norway, Iceland and Switzerland. Switzerland and Liechtenstein have a customs union, and the agreement with Switzerland covers both Switzerland and Liechtenstein.

Canada and Colombia are signatories to the Canada-Colombia Free Trade Agreement (CCOFTA). Originating goods are entitled to use the Colombia Tariff treatment (COLT), implemented August 2009. Colombia is an established and growing market for Canadian exporters of wheat, pulses, barley, chemicals, paper products, and heavy equipment, and service providers in the mining, oil and gas, engineering, information and communication sectors.

The Canada Revenue Agency (CRA) administers tax laws for the Government of Canada and for most provinces and territories, and administers various social and economic benefit and incentive programs delivered through the tax system.

The Canada Customs Invoice (CCI) is a form used to provide all of the required data to the Canada Border Services Agency (CBSA) required to process commercial shipments.

A tri-lateral agreement the came into force on July 1, 2020 to replace the former agreement, the North American Free Trade Agreement (NAFTA). CUSMA preserves the key elements of NAFTA, such as duty elimination for originating goods, and incorporates new and updated provisions that seek to address 21st-century trade issues and promote further opportunities for the parties.