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Reader |
Under CARM, readers are able to view all transaction information on the CARM Client Portal within an RM program account for either their employer’s or importer client RM accounts, but are unable to create or edit information.
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Reason to Believe |
Reason to believe occurs when the importer has specific information regarding the origin, tariff classification, value for duty, or diversion of imported goods that gives them reason to believe that a declaration is incorrect. Under section 32.2 of the Customs Act, the importer has 90 days to make a correction after the importer has reason to believe that the original declaration was incorrect. The obligation to make a correction ends four years after the goods are accounted for under subsection 32(1), (3), or (5) of the Act.
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Receiver General for Canada |
As the Receiver General for Canada, the Minister of Public Services and Procurement Canada is responsible for making payments and accepting payments for the Government of Canada as well as preparing public accounts.
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Refund |
A refund of duty is the return of duty, or a portion of duty, paid at the time of importation. For example, a refund can be filed for duty paid on goods that were not entered under the correct tariff treatment or tariff classification, or for duty paid on goods that were shipped to Canada and later exported if they were not the goods ordered.
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Regional Value Content |
Regional value content requires that a certain percentage of the good’s value originates.
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Registrar of Imported Vehicles (RIV) |
The Registrar of Imported Vehicles (RIV) is the company that is contracted by Transport Canada to establish and operate a national program of vehicle inspection and certification.
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Regular Goods |
Regular goods are goods that are not controlled, prohibited or regulated.
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Regulations |
Regulations are laws made by persons or bodies that have been granted law-making authority. They are a form of law and are often referred to as delegated or subordinate legislation. Regulations are legally binding and usually state rules that apply in general, rather than to specific persons or situations.
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Release |
Goods are released once they have been authorized to be removed from a customs office, sufferance warehouse, bonded warehouse or duty free shop for use in Canada.
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Release Notification System (RNS) |
The release notification system (RNS) is an electronic Canada Border Services Agency (CBSA) system that provides the user with an automatic notification when goods have been released. It also allows the user to query the status of a particular transaction.
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Release of Goods |
For non-CSA transactions, goods are released when the carrier has reported the goods and the Canada Border Services Agency (CBSA) allows the goods to move from the place of reporting to a delivery address. For Customs Self Assessment (CSA) clearances, release takes place when the goods have been delivered to the importer, owner, or consignee.
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Release Prior to Payment (RPP) Privilege |
The Release Prior to Payment (RPP) Privilege is a privilege that entitles importers and licensed customs brokers who have posted financial security and obtained an account security number to:
(a) obtain the release of goods from the CBSA before paying duties and taxes;
(b) defer accounting for goods; and,
(c) defer payment of duties and taxes.
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Relief |
Relief of duty refers to the non-payment of duty that is ordinarily payable on imported goods. Duty relief most often occurs in chapter 99 of the Customs Tariff where goods are imported for specific use in manufacturing. The terms "relief" and "remission" are often used interchangeably.
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Remission |
For customs purposes, remission means to be released from an obligation. In this case, an importer is released from the obligation to pay a portion of the duties. The terms “relief” and “remission” are often used interchangeably.
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Remit |
Remit means to transmit or send money to a person or place, usually for payment.
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Repair |
A repair is defined as a corrective maintenance such as restoration, renovation, cleaning or replacing pieces with new, or reconditioned parts. It includes adjustments made to a good to restore it to its original operating condition, and any minor physical alterations necessary to complete such restoration. Modifications that alter the original character, purpose, or function of a good, are not considered repairs. Included under the term repair are repairs, adjustments and modifications made to a product under a foreign manufacturer's warranty, providing all conditions are satisfied.
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Repair or Alteration |
Repairs or alteration can include restoration, change, addition, renovation, cleaning, or other treatment that does not destroy the identity of the goods exported or has resulted in a new or different good.
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Report Goods |
To report goods means that the Canada Border Services Agency (CBSA) has been advised of their arrival. Although Customs Self Assessment (CSA) goods are not released at the time they enter Canada, they must still be reported to the Canada Border Services Agency (CBSA).
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Residual Method of Valuation (Section 53 of the Customs Act) |
If all the previous methods of valuation have been examined and been found to be inapplicable to the circumstances surrounding the transaction involving the goods being appraised, the residual method of valuation is to be applied. Under section 53 of the Customs Act, a value for duty is derived from a flexible application of one of the previous methods of valuation set out in sections 48 to 52 of the Act.
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Retention Period |
The retention period is the length of time a penalty stays on the importer’s compliance record.
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Revenue Neutral |
Where there is neither a payment nor a refund, the self-adjustment is called revenue neutral.
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Revenue Summary Form (RSF) |
Customs Self Assessment (CSA) importers self-assess duties and taxes and are responsible for reporting related revenues to the Canada Border Services Agency (CBSA). A daily notice/statement of account (DN/SOA) is not issued. Instead, the importer submits a monthly Revenue Summary Form (RSF) to CBSA.
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Review |
Periodically, the Canada Border Services Agency (CBSA) will audit or review documentation that has been submitted to them.
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Revised Statutes of Canada (R.S.C.) |
The Revised Statutes of Canada (R.S.C.) are a consolidation of all of the Statutes of Canada. The Revised Statutes of 1985 includes all legislation that received Royal Assent up to December 31, 1984. The process of compiling these revisions is lengthy and the most recent compilation was completed in 1985, this was the sixth revision.
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Rough diamonds |
Rough diamonds, sometimes called conflict or “blood” diamonds, are diamonds that are unsorted, unworked or simply sawn, cleaved (split) or bruted (being shaped by another diamond or diamond chip). Diamonds that are cut, polished and ready to be mounted, set or fitted do not fall under the provisions of the Export and Import of Rough Diamonds Act and do not require a Kimberley Process certificate.
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Rules of Origin |
Rules of origin are the criteria needed to determine the national source of a product. Their importance is derived from the fact that duties and restrictions in several cases depend upon the source of imports.
When goods are not entirely produced in one country, there are specific rules included in trade agreements that are used to determine their origin for tariff treatments purposes.
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Ruling |
A ruling is a decision made by the Canada Border Services Agency (CBSA) regarding the origin, value, or tariff classification of a specific item.
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