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
Daily Notice (DN)

The daily notice is an electronic statement issued on a daily basis that displays accounting transactions that were recorded on a Customs account by the Canada Border Services Agency (CBSA) the previous business day, unless the previous day was a holiday (provincial civic holiday or statutory holiday) or there was no activity recorded on the account for the previous day.

Date of Direct Shipment

The date of direct shipment is the date that the goods begin their uninterrupted journey to Canada.

De Minimis Rule

The de minimis rule excludes a specified small percentage of non-originating parts and materials from having to meet the tariff shift requirement. The percentage allowed for de minimis varies between tariff treatments and may not apply to all goods.


A debt is an amount owing to the Canada Border Services Agency (CBSA).


Deconsolidation is the process whereby a consolidated shipment is divided into individual shipments consigned to various consignees.


A deconsolidator separates shipments that were consolidated so that they can be shipped to various points. A freight forwarder often provides this service.

Deductive Method of Valuation (Section 51 of the Customs Act)

If the transaction value method of similar goods is not applicable to the importation in question, section 51 of the Customs Act must then be applied unless the importer has requested that the order of sections 51 and 52 of the Act be reversed. The value for duty is determined under the deductive method of valuation by looking to sales in Canada of the goods being appraised or of identical or similar imported goods. A price per unit is established on the basis of these sales, from which amounts are deducted to account for either profit earned and general expenses incurred on sales in Canada or commissions generally earned on a unit basis, as well as certain transportation costs, and Canadian duties and taxes. The price per unit, once adjusted, would be used in calculating the value for duty of the goods being appraised.

Delegation of Authority

Delegation of Authority refers to approved CCP access to business and program accounts.  Business Account Managers have the responsibility for delegating access to employees as well as requesting delegated access to client business and accounts.

Departmental Memorandum

Departmental Memorandum are also known as directives series or D-Memos, they outline the legislation, regulations, policies, and procedures that the Canada Border Services Agency (CBSA) uses to administer its programs.

Designated Customs Office

A designated customs office is a customs office designated under section 5 of the Customs Act as a customs office where a person may present themselves pursuant to section 11 of the Act, or in an alternative manner if the person is so authorized.

Designated Export Office

A designated export office is any Canada Border Services Agency (CBSA) office designated under section 5 of the Customs Act where the carrier may report an export movement.

Detailed Adjustment Statement (DAS)

A Detailed Adjustment Statement (DAS) is generated by the Canada Border Services Agency (CBSA) for each adjustment requested by the importer or customs broker on form B2. It is also issued by CBSA to advise the importer of determinations and re-determinations initiated by CBSA.

Detailed Coding Statement (DCS)

If a Form B3 contains errors, a Detailed Coding Statement (DCS) identifying the errors is generated. The accounting document and a copy of the DCS are returned to the importer/broker for correction. The DCS must be reviewed carefully and, if necessary, corrections made before attaching the DCS behind the customs copy (first copy) of the B3 and resubmitting the accounting document, identifying the corrected field(s), if any.

Direct Shipment

The Direct Shipment of Goods Regulations require that the direct journey of goods exported from another country with a Canadian destination that pass through an intermediate country must be uninterrupted. However, for a number of reasons, goods which are shipped to Canada may stop at some place along their route. If the journey is broken temporarily because the goods must change carriers, the goods are said to be transhipped. This point along the route is a transhipment point. Transhipment also occurs when goods are consolidated or deconsolidated to make shipping easier, more convenient or more cost effective. This type of stoppage along the way is not considered to interrupt the direct journey of the goods to Canada. Minor operations at the transhipment point, such as adding extra packing needed to protect the goods on the next carrier, are also not considered to interrupt the direct journey to Canada of the goods. In these cases, the transhipment does not affect the identification of the place of direct shipment.


A disbursement is a payment made by the Canada Border Services Agency (CBSA) in the form of a cheque or direct deposit. Under CARM, an importer will have the ability to opt into whether they want to receive a disbursement or leave credits on their account as of Release 2. Cheques, or direct deposits for those who chose to set them up, will still be issued for accounts that have opted into receiving disbursements.


Diversion is the rerouting of a shipment, before arrival at the destination Canada Border Services Agency (CBSA) office or sufferance warehouse or break-bulk facility indicated on the cargo transmission or control document, to a different CBSA destination point.


A drawback is a refund of duties on imported goods that are eventually exported. The goods can be exported in the same condition in which they were imported or they can be further manufactured in Canada in a limited manner before being exported. Drawback claims are filed once the goods have been exported.  Under CARM this is a new version of the CAD.


Dumping occurs when goods are sold to importers in Canada at prices that are lower than the selling price of comparable goods in the country of export or when goods are sold to Canada at unprofitable prices. The amount of dumping on imported goods may be offset by the application of "anti-dumping" duty.


Duties means any duties or taxes levied or imposed on imported goods under the Customs Tariff, the Excise Act, 2001, the Excise Tax Act, the Special Import Measures Act or any other Act of Parliament, but, for the purposes of subsection 3(1), paragraphs 59(3)(b) and 65(1)(b), sections 69 and 73 and subsections 74(1), 75(2) and 76(1), does not include taxes imposed under Part IX of the Excise Tax Act.

Simply put, duties mean all duties AND taxes, except for certain taxes imposed by the Excise Tax Act.

Duties Relief Program

The Duties Relief Program alleviates the obligation to pay duties on imported goods that will eventually be exported either in the same condition or after being used, consumed, or expended in the processing of other goods.

Duty Deferral Program

The Duty Deferral Program was created to help Canadian businesses be more competitive by offering relief from most duties and taxes, whether or not their goods were manufactured in Canada. This program is the grouping of three options that can defer or relieve the payment of duties on imported goods. These programs are the Duties Relief Program, the Drawback Program and the Bonded Warehouse Program.

Duty Drawback Program

The duty drawback program is an incentive for domestic manufacturers who produce goods for export.

Except in certain cases under North American Free Trade Agreement (NAFTA), drawback is a refund of customs duties, excise duties, excise tax, and anti-dumping and countervailing duties paid on imported goods that have been:

  • further processed and subsequently exported,
  • displayed or demonstrated in Canada and subsequently exported,
  • used for the development or production in Canada of goods for subsequent export, or
  • exported without having been used in Canada for any purpose other than for any of the above.

Drawbacks may also be claimed on imported goods that are surplus or obsolete and have been disposed of in Canada.

Duty Paid Value (DPV)

Once the duty has been calculated, it is added to the Value for Duty (VFD). The sum of the VFD and the duty becomes the Duty Paid Value (DPV).

Duty-Free Shops

Duty-Free shops are located at Canada's land border crossings and airports. They sell goods free of certain duty and taxes that are normally levied on goods sold in Canada.