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Fauna means all of the animals or insects of a particular region.

FIFO (First In, First Out) - Fungible Goods

The First In, First Out (FIFO) method means that the origin of fungible materials first received in inventory is considered to be the origin of fungible materials first withdrawn from inventory. In other words, the origin of the goods that first enter inventory is the origin of the goods that are removed first from inventory.

Financial Administration Act

The Financial Administration Act is the Act that governs the financial affairs of the Government of Canada, and provides for the audit of public monies and the financial control of Crown Corporations. It contains a list of all current Government of Canada departments, agencies, Crown corporations, and special operating agencies.

First Point of Arrival (FPOA)

The First Point of Arrival (FPOA) is the first Canadian port that a mode of transport stops for any reason including but not limited to the loading and or discharging of cargo, anchoring, bunkering, safety inspections, crew changes, diversions, etc.


Flora means all the plants of a particular region. Canada has roughly 17,000 known species of trees, flowers, herbs, ferns, and other flora.

Flying Truck

Flying truck allows for the release of shipments arriving at the border by highway carrier that were originally supposed to arrive by air and have already been declared on an Advance Commercial Information (ACI) eManifest for the air mode of transportation.  For example, weather events may ground a flight but due to proximity to the Canadian border a truck may be used to travel across the border. 

For Use In - Customs Tariff Act

The Customs Tariff Act defines "for use in" as follows, “wherever it appears in a tariff item, in respect of goods classified in the tariff item, means that the goods must be wrought or incorporated into, or attached to, other goods referred to in that tariff item”.

Force of Law

When a written instrument is said to have a “force of law”, it means that it is legally effective. Instruments with a force of law cannot be refuted or changed by any court of law, except in a very few cases where an individual will contest the legality of such instrument on the assumption that it directly opposes or contradicts another instrument of law. Appeals of this nature are heard by the Supreme Court of Canada.

Foreign Trade Zones

Foreign Trade Zones are areas where goods may be stored without payment of duty or meeting other requirements such as a quota or permit. There are no foreign trade zones in Canada, although Canada does operate Foreign Trade Zone Points (FTZ points). These points are strategic locations where investors can assist local trade in competing internationally by providing a single point of access to information on relevant government policies and programs such as the Duties Relief Program.


Forfeit occurs when the importer/owner of the goods forgoes all rights to the goods; they are still liable for all reasonable expenses incurred by the government in the disposal of the goods.

Form A10

In some cases, goods listed on a Cargo Control Document (CCD) must be accounted for on more than one accounting document. A new CCD is required for each portion of the shipment that requires separate accounting. The CCD used to report, or “abstract” the various shipments from the original CCD is the A10 Customs Cargo Control Abstract.

Form A6

A Form A6 is the paper general declaration for marine shipments.

Form A8A

A Form A8A is the standard cargo control document (CCD) for goods entering Canada by highway or air.

Form B2

The B2, Canada Customs Adjustment forms are paper forms that are completed and filed with Canada Border Services Agency to request an adjustment or a refund. In CARM Release 2, the Form B2 will no longer be used, adjustments will be done to the Commercial Accounting Declaration (CAD) and become a new version of the CAD. Pre-CARM adjustments will need to be submitted as an “as declared” CAD followed by an “as adjusted” CAD.

Form B3

The B3, Canada Customs Coding Form is used to present accounting information to the Canada Border Services Agency (CBSA). It may be presented in hard copy or the data may be sent electronically using Electronic Data Interchange (EDI). In both cases, the data is the same. In CARM Release 2, the Form B3 will no longer be used, accounting data will be submitted as a Commercial Accounting Declaration (CAD).

Form B3B

A form B3B lists multiple cargo control documents to be accounted for on a single B3.

Form BSF266

A Form BSF266 is used by an importer to apply for a Penalty Reinvestment Agreement (PRA), Form BSF266, Penalty Reduction Agreement Application Form.

Form C6

In some cases, the importer or broker may need to open a package in order to access documents that are required to prepare a release request, or they may wish to confirm that the correct goods were shipped. In order to open the package, a request for permission is made to the Canada Border Services Agency (CBSA) using a Form C6.

Form D120

A Form D120 is an application for a Customs Bond.

Form E14

A Form E14 is used to assess duties and taxes and keep track of importations arriving through the mail. It is affixed to the package by Canada Post upon delivery to the importer.

Form E29B

A Form E29B may be used to document goods qualifying for temporary importation into Canada.

Form E370

A Form E370 is the application used for carriers who wish to transport goods in bond.

Form E401

To apply to become an operator, one must complete a Form E401, Application for Licence to Operate a Customs Bonded Warehouse and present it to the Canada Border Services Agency (CBSA) office closest to the warehouse.

Form E571

A Form E571, Late Accounting Penalties Application for Waiver, Cancellation, or Extension, may be used to request a cancellation of a penalty. The letter or the form is presented at the Canada Border Services Agency (CBSA) office where the goods were released. The request should be submitted immediately after it appears on the daily notice (DN) and five or more business days before the monthly statement of account (SOA) is issued.

Form E646

A Form E646 is used by the importer to request Customs Self Assessment (CSA) approval - Customs Self Assessment - Importer Part I Application.

Form E647

A Form E647 is used by carriers who wish to participate in the Customs Self Assessment (CSA) program, Customs Self Assessment Program - Carrier Application Part 1.

Form E648

A Form E648 is used by Customs Self Assessment (CSA) importers to summarize and report to the Canadian Border Services Agency (CBSA) any CBSA debits and credits on a monthly basis.

Form E655

A Form E655 is used by the importer to apply for the second phase of the Customs Self Assessment (CSA) approval process, Customs Self Assessment Program - Importer Part II Application.

Form E656

A Form E656 is used by the carrier to apply for Part II of the Customs Self Assessment (CSA) approval process, Customs Self Assessment Program - Carrier Part II Application.

Form K11

A Form K11, Certificate of Damaged Goods, is submitted at, or prior to, the time of release in order for an officer to examine the goods while they are still on hand.

Form K23

A Form K23 is an invoice issued by the Canada Border Services Agency (CBSA) for monies owing.

Form K32A

A Form K32A must be completed to support a drawback claim when the party claiming the drawback is not the importer.

Form K32B

A Form K32B must be completed to support a drawback claim when the party claiming the drawback is not the exporter.

Form K90

A Form K90 is used to request participation in the Duties Relief Program.

Form L53

A Form L53 is used to apply for a customs brokerage licence.

Form L60

A Form L60 is to be completed by all newly appointed qualified officers, partners and directors.

Form N15

A Form N15 is used to claim a refund of excise tax and must be filed within two years after the payment of excise tax.

Form RC1

A Form RC1 is used to request a business number as well as account identifiers.

Form Y50

A Y50 is a form issued by the Canada Border Services Agency (CBSA) and used to indicate that a document or data has been rejected. As a response to a paper submission, it is a paper document; as a response to an Electronic Data Interchange (EDI) transmission, it is sent electronically.

Free and Secure Trade (FAST)

Free and Secure Trade (FAST) is a joint program between the Canada Border Services Agency (CBSA) and US Customs and Border Protection (CBP) that allows pre-approved importers, carriers, and registered drivers to move pre-approved eligible goods across the border quickly.

Free on Board (FOB)

Free on Board (FOB) is an international shipping term. It means the buyer of the goods assumes all costs and risks of loss once the goods have passed over the ship's rail at the named port of shipment.

Freight Forwarder

A freight forwarder is a company or person who, on behalf of one or more owners, importers, shippers or consignees of goods, causes specified goods to be transported by one or more carriers.

Freight Remaining on Board (FROB)

Freight remaining on board (FROB) is cargo on a conveyance that is not being discharged at a Canadian port. The cargo remains on board the conveyance for furtherance to ultimate destination outside of Canada.


Fungible means goods or materials that are interchangeable for commercial purposes and have essentially identical properties.