Glossary

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 [email protected].
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
Editor

Under CARM, editors are able to create, view and edit all transaction information on the CCP within an RM program account for either their employer’s or importer client RM accounts.

Electronic Banking Services

Electronic banking services are payments sent electronically to the Canada Border Services Agency (CBSA) by the commercial client’s financial institution when the client is Electronic Data Interchange (EDI) enabled or uses a third party service provider, or when the client uses the financial institution’s online (internet) banking services. In CARM Release 1, in addition to EDI and on-line payments an importer/customs broker may pay by credit card, debit card, and Pre-Authorized Debit.

Electronic Commerce Client Requirements Document (ECCRD)

The Electronic Commerce Client Requirements Document (ECCRD) provides comprehensive information about business and system requirements of various electronic transactions for multiple import and export programs.

Electronic Data Interchange (EDI)

The Electronic Data Interchange (EDI) system allows clients to electronically transmit their import or export data and their accounting documents to the Canada Border Services Agency (CBSA).

eManifest

eManifest is the third phase of the Advance Commercial Information (ACI) program. This initiative requires carriers, freight forwarders and importers in all modes of transportation to electronically provide the Canada Border Services Agency (CBSA) with advance trade data before goods arrive in Canada.

eManifest Portal

The eManifest Portal is a secure data transmission option developed by the Canada Border Services Agency (CBSA) that allows the trade community to electronically transmit their pre-arrival data through the Internet. The eManifest Portal was developed primarily for small- to medium-sized businesses to facilitate their compliance and ease the transition from paper reporting to pre-arrival electronic data transmission.

Embargoes

Embargoes are bans or restrictions imposed upon exports and imports to a country or countries.

Emergency Repairs

Emergency repairs are repairs resulting from an unforeseen contingency that occurred outside Canada and were necessary to enable the safe return of the conveyance to Canada.

End Use Program

The End Use Program allows for a reduction of the duty rate on goods imported for a specific use.

Entered for Consumption

Entered for consumption occurs when goods in the US are released by the US Customs and Border Protection Agency (CBP) into the US economy to be used. Also referred to as a consumption entry. 

Ex-Factory

Ex-Factory is an international shipping term. It means the price quoted applies at the named factory. The buyer bears all costs and risks of loss between the seller's factory and the destination of the goods.

Ex-factory Price

Ex-factory price means the total value of: (a) materials; (b) parts; (c) factory overhead; (d) labour; (e) any other reasonable costs incurred during the normal manufacturing process, e.g. duties and taxes paid on materials imported into a beneficiary country and not refunded when the goods were exported; and (f) a reasonable profit.

Examination

Examination is the inspection of goods, conveyances and persons entering Canada.

EXCAPS

An automated system called EXCAPS (Global Affairs Canada/Customs Automated Permit System) allows the transmission of permit data directly from Global Affairs Canada (GAC) to the Canada Border Services Agency (CBSA).

Excise Act

Excise duty is imposed, levied, and collected under the Excise Act on beer manufactured or produced in Canada.  As well excise tax is levied on certain petroleum products, heavy vehicles and air conditioners designed for automobiles under the authority of this Act.

Excise Act, 2001

Excise duty is imposed, levied, and collected under the Excise Act, 2001 on all spirits, wine, cannabis tobacco and vaping products manufactured or produced in Canada.

Excise Tax Act

The Excise Tax Act provides for the imposition and collection of the Goods and Services Tax (GST) on most goods and services supplied within or imported into Canada. The Excise Tax Act is divided into nine parts with ten schedules. CBSA is responsible for the collection of tax on imported goods.

Exempt Break Bulk Cargo

Exempt break bulk cargo are goods on board a vessel for which an exemption under section 13.8 of the Reporting of Imported Goods Regulations has been granted. In this case, the reporting of cargo takes place prior to the arrival of the vessel at the first Canadian port of arrival and not prior to the loading of the goods on board the vessel.

Exempt Supplies

Exempt goods and services are goods and services that are not subject to Goods and Services Tax/Harmonized Sales Tax (GST/HST). GST/HST registrants cannot claim Input Tax Credits to recover the GST/HST they paid on expenses related to making these supplies.

Exhibition

Exhibition means a public display of works of art, industrial products, etc.

Expired User

A CARM Client Portal (CCP) user defaults to Expired status if the business relationship in the portal between the importer and customs broker is terminated.

Export and Import Permits Act (EIPA)

The Export and Import Permits Act is the legislation controlling the import and export of certain goods and the export of goods to certain countries.

Export Control List (ECL)

The Export and Import Permits Act states:

The Governor in Council may establish a list of goods and technology, to be called an Export Control List, including therein any article the export or transfer of which the Governor in Council deems it necessary to control for any of the following purposes:

(a) to ensure that arms, ammunition, implements or munitions of war, naval, army or air stores or any articles deemed capable of being converted there into or made useful in the production thereof or otherwise having a strategic nature or value will not be made available to any destination where their use might be detrimental to the security of Canada;

(b) to ensure that any action taken to promote the further processing in Canada of a natural resource that is produced in Canada is not rendered ineffective by reason of the unrestricted exportation of that natural resource;

(c) to limit or keep under surveillance the export of any raw or processed material that is produced in Canada in circumstances of surplus supply and depressed prices and that is not a produce of agriculture;

(d) to implement an intergovernmental arrangement or commitment;

(e) to ensure that there is an adequate supply and distribution of the article in Canada for defence or other needs; or

(f) to ensure the orderly export marketing of any goods that are subject to a limitation imposed by any country or customs territory on the quantity of the goods that, on importation into that country or customs territory in any given period, is eligible for the benefit provided for goods imported within that limitation.

Export Controls Online (EXCOL)

EXCOL is the acronym for Export Controls Online. This is a service offered by Global Affairs Canada (GAC), which allows businesses and individuals to apply for and receive most export permits and certificates under the Export and Import Permits Act online.

Export Import Controls System (EICS)

The Export and Import Controls System (EICS) offers a secure web interface and an Electronic Data Interchange (EDI) interface to support the application, approval, and processing of import/export permits. The system also features import/export quota management functionality.

Export Permits

An export permit is issued by Global Affairs Canada (GAC) for goods that are subject to export controls.

Export Price

The export price is the price that the foreign exporter charges the Canadian importer for the goods, reduced by any export charges that are included such as freight and insurance. These deductions can include special export packing, export risk insurance, and charges and expenses incurred by the exporter.

Export Reporting Office

An export reporting office is any Canada Border Services Agency (CBSA) office that is designated under Section 5 of the Customs Act to process the exportation of goods from Canada, to receive export reports, and to examine goods destined for export, as well as being open for business at the time the goods are reported.

Export Summary Reporting Program

The Export Summary Reporting program was developed to enable exporters who meet certain criteria to declare export data in a single summary report. This report streamlines export data and provides international trade statistics. Exporters in this program may submit a monthly summary of their goods after they have been exported. Reports are filed using CERS.

Exporter of Processing Services Program (EOPS)

The Exporters of Processing Services Program (EOPS) enables qualified companies to import goods belonging to non-residents without paying the Goods and Services Tax/Harmonized Sales Tax (GST/HST), provided that these goods are imported for processing, distribution or storage, and are subsequently exported.

CSV