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Import Control List (ICL)

The Import Control List is a list of goods whose import has been deemed necessary to control. Goods on this list generally require an import permit in order for them to be imported. However, in some cases, the goods will be allowed entry into Canada without an import permit but at a duty rate that is very high.

Import Permit

An import permit is a permit issued by Global Affairs Canada (GAC) when goods that are subject to import control do not qualify under the terms of a General Import Permit.


Imported goods are goods that have entered Canada but are not authorized to be removed from a customs office, sufferance warehouse, bonded warehouse or duty free shop.


An individual or business that imports commercial goods into Canada. The importer is responsible for the payment of all duties and taxes to the CBSA; the accuracy of the information presented to the CBSA; payment of any fines or penalties resulting from missing or inaccurate information; and for providing any necessary import permits and special certificates required.

Importer Self Assessment (ISA)

Importer Self Assessment (ISA) is a voluntary approach to trade compliance in the US. The program provides the opportunity for importers who have made a commitment of resources to assume responsibility for monitoring their own compliance in exchange for benefits.

In Bond

In bond means that the carrier reports their arrival at the PIL but the release of goods takes place elsewhere, usually a warehouse.


In-transit is the movement of goods from a point in the United States to another point in the United States through Canada, as well as the movement of goods from a point in Canada to another point in Canada through the United States in rail and highway modes.

Indictable Offence

An indictable offence is a serious offence. If one is convicted of an indictable offence, they can be exposed to severe penalties.

Individual Export Permit (IEP)

An Individual Export Permit (IEP) allows the export of goods and technology to specified consignees in a single country.

Individual Import Permit (IIP)

An Individual Import Permit (IIP) is required for any item on the Import Control List (ICL). The ICL includes many products such as firearms, weapons, Chemical Weapons Convention items, certain carbon steel products, specialty steel products, textiles and apparel items and a wide range of agricultural products.


Injury can be reduced prices, lost sales, lost market share, decreased profits, or other such difficulties.

Input Tax Credit

An Input Tax Credit (ITC) is a credit that Goods and Services Tax/Harmonized Sales Tax (GST/HST) registrants may claim to recover the GST/HST they paid for goods or services they acquired, imported into Canada, or brought into a participating province for use, consumption, or supply in the course of their commercial activities.

Integrated Import Declaration (IID)

A service option (IID_SO911) used to transmit data electronically under the Single Window Initiative.  This streamlines the sharing of commercial import data between the Government of Canada and the import community.  Along with the CBSA, there are nine participating government departments and agencies representing 38 government programs.

Inter Alia

The term "inter alia" means among other things, and that the classification is not restricted to what is listed.

Interactive Advance Passenger Information (IAPI) Initiative

The Interactive Advance Passenger Information (IAPI) initiative supports the perimeter security initiatives under the Canada-United States declaration entitled Beyond the Border: A Shared Vision for Perimeter Security and Economic Competitiveness (Action Plan). The Action Plan aims to, amongst other things, address threats earlier in the travel continuum, to enhance Canada's security and to facilitate the flow of legitimate goods and people into Canada.

Interim Accounting

Interim accounting is a method of accounting for goods that includes the release of goods. Subsection 32(2) of the Customs Act makes it possible to grant the release of goods before the final accounting. Release is granted on condition that certain requirements are met, that a final accounting will be presented and that duties and taxes will be paid. Security must be posted in order to utilize the interim accounting process. Duties and taxes must be paid no later than the last working day of the month of the final accounting.


An intermediary is a third party that offers services, or a link, between two parties.

Internal Revenue Service (IRS)

The Internal Revenue Service (IRS) is the bureau of the Department of the Treasury in the US and is the US government agency responsible for tax collection and tax law enforcement.

International Federation of Customs Brokers Associations (IFCBA)

The International Federation of Customs Brokers Associations (IFCBA) was established in 1990 as a permanent international forum for customs brokers and an international business network where the industry could discuss common challenges and interests. It also works to bring about improved customs policies and practices world wide.

Item 5400

Item 5400 states, "All goods that originate in the United States, unless they are included elsewhere in this List, whether in bond or cleared by Canada Border Services Agency, other than goods that have been further processed or manufactured outside the United States so as to result in a substantial change in value, form or use of the goods or in the production of new goods (all destinations other than the United States)." This means the exports of goods and technology that are destined for any country on Canada's Area Control List (Cuba, North Korea, Iran and Syria) require an individual export permit issued by Global Affairs Canada. For the exports of goods and technology, with a final destination other than a country on Canada's Area Control List, General Export Permit 12 can be utilized.

Item 5504

Item 5504 covers “strategic goods and technology” and includes certain global navigation satellite systems, propulsion and space-related equipment, payloads, ground control stations, chemiluminescent compounds, radiation-hardened micro-electronic circuits, nuclear weapons test design and equipment, as well as related software and technology. An individual export permit is required on all of these types of goods that fall under this item depending on their destination as stated in the legislation.