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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)
A.T.A. Carnet

The initials A.T.A. stand for “Admission Temporaire/Temporary Admission”. The carnet is an internationally recognized document for the temporary importation of goods and is accepted in over 76 countries. In Canada, carnets are issued by the Canadian Chamber of Commerce. Carnets are valid for one year from the date of issue. A carnet will not be accepted after its expiry date. If the goods are not exported before the expiry date, duty and taxes apply.

Abandon to the Crown

Abandoning goods to the Crown is the act of relinquishing ownership of goods to the Canada Border Services Agency (CBSA) for destruction or disposal. As per section 36(1) of the Customs Act, the owner of goods that have been imported but have not been released may, with the authorization of an officer and subject to the conditions set out in subsection (2), abandon the goods to Her Majesty in right of Canada. Any person who abandons goods to Her Majesty under subsection (1) is liable for all reasonable expenses incurred by Her Majesty in the disposal of the goods where they are disposed of otherwise than by sale.


Abstracts are when multiple cargo control documents are presented to divide a shipment that was originally reported on one cargo control document, into two or more parts because the total manifested quantity will be accounted for on more than one release or accounting document.

Accelerated Commercial Release Operations Support System (ACROSS)

The Accelerated Commercial Release Operations Support System (ACROSS) uses advanced electronic technology to streamline the way goods are imported into Canada. With ACROSS, importers and brokers exchange information electronically with the CBSA and other government departments (OGD) thereby eliminating the requirement to present paper release packages, subject to certain limitations.

By reducing the workload involved in the clearance of low-risk shipments, ACROSS enables goods to be released more efficiently and quickly. Importers spend less time dealing with the Canada Border Services Agency (CBSA), which gives them more time to focus on their businesses.

Account for

To “account for” is to provide a report of imported goods under section 32 of the Customs Act.

Account Identifiers

When a company registers for a business number with the Canada Revenue Agency (CRA), they also register for one or more account identifiers at the same time. The account identifier is a two-character program identifier followed by a four-digit reference number that identifies the account in each program. Companies can have one or more account numbers in each program.

  • RC = corporate income tax
  • RM = import/export
  • RP = payroll deductions
  • RT = GST/HST
  • RZ = information return
Account Security

Account security is an amount of money or a bond posted by an importer or a customs broker, in accordance with Memorandum D1-7-1, Posting Security for Transacting Bonded Operations, for the release prior to payment (RPP) privilege or for the acceptance of uncertified cheques, to secure the duties and taxes on imported goods.

Account Security Number (ASEC)

The account security number (ASEC) is a five digit number assigned by the Canada Border Services Agency (CBSA) (Commercial Registration Unit) to an importer or licensed customs broker who has posted security with the CBSA for the release prior to payment privilege or for the acceptance of uncertified cheques. This number forms part of the transaction number on commercial releases.

Accounting Documents

Accounting documents are forms that are used to account for imported goods. Accounting documents must be properly coded before they can be accepted for either manual or automated data processing. The information used to prepare these documents is obtained from invoices, cargo control data, and other sources, and is coded and placed in a designated area on the coding form referred to as a field.

Accounts Receivable Ledger (ARL)

The Accounts Receivable Ledger (ARL) is the official system of record for commercial accounting and payment at the Canada Border Services Agency (CBSA). It is the first phase of the CBSA Assessment and Revenue Management (CARM) project to modernize commercial payments.

ARL simplifies the assessment and collection of revenue by managing and reconciling all transactions of an importer or broker under a single account. It provides a single e-statement via electronic data interchange (EDI), and enables payments through online banking or via EDI.

Accredited Organization

An accredited organization is an organization accredited by the Standards Council of Canada to certify that goods tested or examined by that organization meet the standards set by the Council in respect of those goods. The Standards Council of Canada is a member of a number of organizations that have mutual recognition agreements in place to assist with international acceptance of conformity assessment results. These agreements are part of greater efforts to form a global accreditation system, consistent with the goal of “one standard, one test - accepted everywhere.”

Ad Valorem Duty

Ad valorem duty is a fixed percentage of value used to determine the rate of duty.


An adjustment is a mechanism for importers or owners of goods to adjust their accounting record when they become aware of an error in the information they have provided. A completed B2 form, Canada Customs – Adjustment Request must be submitted.

Administrative Monetary Penalty System (AMPS)

The Canada Border Services Agency (CBSA) uses the Administrative Monetary Penalty System (AMPS) to issue monetary penalties to commercial clients for violating CBSA's trade and border legislation. Non-compliance with CBSA requirements may result in being assessed a monetary penalty under AMPS.

Advance Commercial Information (ACI)

This Advance Commercial Information (ACI) program provides Canada Border Services Agency (CBSA) officers with electronic pre-arrival cargo information, transmitted within a prescribed timeframe, so that they are equipped with the right information at the right time to identify health, safety and security threats related to commercial goods before the goods arrive in Canada.

Advance Ruling

An Advance Ruling is a written statement issued by the Canda Border Services Agency (CBSA) pursuant to paragraphs 43.1(1)(a), (b) and (c) of the Customs Act. Advance rulings are requests to CBSA, asking that they determine the tariff classification, country of origin marking, or origin of an imported item.

Advance Ruling for Tariff Classification

A tariff classification advance ruling is a written statement on the tariff classification of a product, issued to a person by the Canada Border Services Agency (CBSA) under paragraph 43.1(1)( c) of the Customs Act.

Agency Agreement

Any person who proposes to transact business with Canada Border Services Agency (CBSA) as the agent of another person is responsible for ensuring that the proper authority has been granted. The written authority is often referred to as an agency agreement or a general agency agreement.

Alcohol Markup

An alcohol markup is an amount that is payable by an individual as a result of the legislation and assessment of the province on alcohol imports. Rates depend on the product type and alcohol percentage. Alcohol markups are set by the provincial liquor boards.


For the purpose of tariff items 9992.00.00 and 9971.00.00, alteration means an operation that does not destroy the essential characteristics (the important distinguishing features or qualities) of a good or does not create a new or commercially different good. An operation or process that is part of the production or assembly of an unfinished good into a finished good is not an alteration.

AMPS Master Penalty Document

The AMPS Master Penalty Documents lists contraventions resulting from failure to comply with requirements identified in the Customs Act, Customs Tariff and related regulations. Each contravention describes the failure to comply, the associated penalty amounts, legislative, regulatory and administrative references and guidelines for application of the contravention. Unless otherwise indicated, penalties are normally applied by a Canada Border Services Agency (CBSA) officer.

Anti-Dumping Duty

Anti-dumping duty is a duty levied under the Special Import Measures Act on goods that have been sold to importers in Canada at prices that are lower than the selling price in the country of export, or sold to Canada at unprofitable prices.


An appeal is a fair redress and dispute resolution process provided to clients of the Canada Border Services Agency (CBSA) on tariff classification, value for duty, origin, advance rulings, marking decisions and enforcement actions.

Applicable Monies

Applicable monies mean an amount equal to the security deposit.

Area Control List (ACL)

The Export and Import Permits Act (EIPA) states:

The Governor in Council may establish a list of countries, to be called an Area Control List, including therein any country to which the Governor in Council deems it necessary to control the export or transfer of any goods or technology.

Ascertained Forfeiture

An ascertained forfeiture takes place when the Canada Border Services Agency (CBSA) is unable to seize goods, perhaps because the goods have been destroyed or exported. Consider it a “seizure on paper”.

Australia Trade Agreement (CANATA)

Goods originate in Australia if not less than 50 per cent of the cost of production of the goods is incurred by the industry of Australia or Canada or both and the goods were finished in Australia in the form in which they are imported into Canada.

Goods are entitled to the Australia Tariff (AUT) only if the goods are shipped directly to Canada, with or without transhipment, from Australia.

Automated Broker Interface (ABI)

The Automated Commercial System (ACS) is used by US Customs and Border Protection (CBP) to track, control, and process all goods imported into the United States. A key component of ACS is the Automated Broker Interface (ABI). CBP is currently working to transition all cargo processing to the Automated Commercial Environment (ACE).

Automated Clearinghouse (ACH)

The Automated Clearinghouse (ACH) is a private and secure network that enables the transfer of funds. Under the US Customs Border Patrol (CBP), the ACH is a part of the Automated Broker Interface (ABI). It enables participants to pay customs fees, duties and taxes and receive refunds electronically reducing the need for cashiers and paper payments.

Automated Commercial Environment (ACE)

The Automated Commercial Environment (ACE) is the backbone of the US Customs Border Patrol (CBP) trade processing and risk management activities and the key to implementing many of the agency’s trade transformation initiatives. ACE is the primary system through which the trade community reports imports and exports and through which CBP determines admissibility. Using ACE as a single window, manual processes are streamlined and automated, paper is eliminated, and the trade community is able to comply more easily and efficiently with US laws and regulations.

Automated Commercial System (ACS)

The Automated Commercial System (ACS) is a computerized data system used by US Customs Border Patrol (CBP) to track, control and process all commercial shipments into the US. ACS electronically links CBP to the importing community as well as other government agencies.

Automated Import Reference System (AIRS)

The Automated Import Reference System (AIRS) provides detailed information on the specific documents required in order to import goods that are regulated by Canadian Food Inspection Agency (CFIA). It also advises the Canada Border Services Agency (CBSA) when goods should not be released. Goods that are regulated by CFIA must be approved for release by both CFIA and CBSA.

Automated Manifest System (AMS)

The Automated Manifest System (AMS) is a multi-modular cargo inventory control and release notification system used by the US Customs Border Patrol (CBP). AMS interfaces directly with other systems and allows faster identification and release of low risk shipments. AMS speeds the flow of cargo and entry processing and provides participants with electronic authorization to move cargo prior to arrival.

Automatic Firearms Country Control List (AFCCL)

The Automatic Firearms Country Control List (AFCCL) is a list of countries to which the export of firearms requires an export permit. Certain prohibited firearms, weapons, devices, or components thereof that are included on the Export Control List may be exported only to destinations in the Automatic Firearms Country Control List (AFCCL) under the authority of an export permit issued by the Minister of Global Affairs under the authority of the Export and Import Permits Act.

Average Method - Fungible Goods

Average Method is the method by which the origin of fungible materials withdrawn from inventory is based on the ratio of originating materials and non-originating materials in inventory. For example, if a specific percentage of inventory is originating, then the same percentage of goods is considered originating when removed from inventory.

Bay Plan

The bay plan, or stowage plan, is a document used by parties in the marine transportation industry to identify different types of containers and their location where they are loaded on a container vessel.

Beneficiary Country

A beneficiary country is a country who is entitled to use a particular tariff treatment. For example, Mongolia is a beneficiary of the Most Favoured Nation Tariff treatment and the General Preferential Tariff treatment.

Bill of Lading

A bill of lading is a document issued by a carrier to the exporter or shipper. It contains details of the shipment and indicates who has title to the goods.


A bond is a formal guaranty of payment. Bonds are issued by a financial institution or an acceptable bonding company.

A bond may be a transferable bond issued by the Government of Canada; or a bond issued by:

  • an entity that is licensed or otherwise authorized under the laws of Canada or of a province to carry on the fidelity or surety class of insurance business and that is recommended to the Treasury Board by the Office of the Superintendent of Financial Institutions as an entity whose bonds may be accepted by the Government of Canada,
  • a member of the Canadian Payments Association pursuant to section 4 of the Canadian Payments Association Act,
  • a corporation that accepts deposits insured by the Canada Deposit Insurance Corporation or the Régie de l’assurance-dépôt du Québec to the maximum amounts permitted by the statutes under which those institutions were established,
  • a credit union as defined in subsection 137(6) of the Income Tax Act, or
  • a corporation that accepts deposits from the public, if repayment of the deposits is guaranteed by Her Majesty in right of a province.
Bonded Carrier

A bonded carrier is a carrier who has posted security with Canada Border Services Agency (CBSA) and who is permitted to transport, under CBSA control, dutiable goods upon which duty has not yet been paid between points in Canada.

Bonded Warehouse

A bonded warehouse is a facility licensed by the Canada Border Services Agency (CBSA) where non-duty paid goods may be placed for storage, essentially deferring duties {including the Goods and Services Tax (GST)} until the goods are either exported or entered into the Canadian economy.

Border Information Service (BIS)

The Border Information Service (BIS) is an automated telephone service that provides general information in English or French on Canada Border Services Agency (CBSA) programs, services and initiatives through recorded scripts.

Border Release Advanced Selectivity System (BRASS)

The Border Release Advanced Selectivity System (BRASS) is a US cargo processing system that relies on pre-screening of highly compliant, high-volume, repetitive cargo and uses barcode technology to expedite release of goods and reduce congestion at the ports.

Border Services Officer (BSO)

A Border Services Officer (BSO) is a federal officer of the Canada Border Services Agency (CBSA).

Break-Bulk Goods

Break-bulk goods are commercial goods that are not transported within a cargo container nor are they transported in bulk (e.g. grain stowed loosely in the vessel’s hold) and includes goods such as oil and gas equipment, construction equipment, and automobiles.

Bulk Cargo

Bulk cargo is product that is loose or in mass, and confined only by the permanent structure of the vessel, without intermediate containment or intermediate packaging. It can be composed of either free flowing articles such as oil, grain, coal, ore and the like, which is generally shoveled, pumped, blown, scooped or forked in handling; or uniform cargo that requires mechanical handling for lading and discharging.

Bulk Goods

Bulk goods are goods that are loose or in mass, such that they are confined only by the permanent structures of a large container or a transport unit, without intermediate containment or intermediate packaging. Oil, grain, coal, ore and logs are examples of bulk goods. These are considered non-processed goods or raw food products. Exporters of bulk goods are not forced to report within the regular minimum time frames because they may not know the goods will be transported until they are loaded.

Business Account Manager (BAM)

The Business Account Manager (BAM) is the primary Customs Account Revenue Management Client Portal user with complete administrative access and functionality who registers and sets up the business account on the portal, requests and establishes access to client accounts, and delegates access to all other subsequent portal users associated to their account.

Business Day

A business day means a day other than a Saturday, Sunday, or holiday. Customs brokers/importers have until a half hour before the end of day shift, on the fifth day to transmit their accounting data. If the data is submitted electronically on the fifth day, it must be received and validated by the Canada Border Services Agency (CBSA) before 9:00 p.m. EST.

Business Number

A business number (BN) is intended to simplify and streamline the way businesses deal with the federal government. It is based on the idea of one business, one number. The BN consists of two parts - the business number and the account identifier. The entire number has 15 characters: nine digits to identify the business; and two letters and four digits to identify each account a business may have. The BN identifies the Trade Chain Partner responsible for the payment of duty and taxes, as well as any outstanding penalties.


The Cabinet is a body of high-ranking federal officials, typically consisting of the top leaders of the executive branch. They are usually called ministers.

Canada - United States-Mexico Agreement (CUSMA)

A tri-lateral agreement the came into force on July 1, 2020 to replace the former agreement, the North American Free Trade Agreement (NAFTA). CUSMA preserves the key elements of NAFTA, such as duty elimination for originating goods, and incorporates new and updated provisions that seek to address 21st-century trade issues and promote further opportunities for the parties.

Canada Border Services Agency (CBSA)

The Canada Border Services Agency (CBSA) is the agency responsible for providing integrated border services that support national security and public safety priorities and facilitate the free flow of persons and goods, including animals and plants that meet all requirements under the program legislation.

Canada Customs Invoice (CCI)

The Canada Customs Invoice (CCI) is a form used to provide all of the required data to the Canada Border Services Agency (CBSA) required to process commercial shipments.

Canada Gazette

The Canada Gazette is a periodical publication consisting of three parts: Part I contains Orders in Council and proclamations; Part II contains regulations and other statutory instruments; and Part III contains Acts of Parliament.

Canada Revenue Agency (CRA)

The Canada Revenue Agency (CRA) administers tax laws for the Government of Canada and for most provinces and territories, and administers various social and economic benefit and incentive programs delivered through the tax system.

Canada-Chile Free Trade Agreement (CCFTA)

Originating goods are entitled to use the Chile Tariff treatment (CT), implemented on July 5, 1997. CCFTA covers trade in goods and services, as well as a bilateral investment relationship. The CCFTA was Canada’s first Free Trade Agreement (FTA) with a South American country. In 2015, both countries agreed to new amendments in order to modernize the existing agreement.

Canada-Columbia Free Trade Agreement (CCOFTA)

Canada and Colombia are signatories to the Canada-Colombia Free Trade Agreement (CCOFTA). Originating goods are entitled to use the Colombia Tariff treatment (COLT), implemented August 2009. Colombia is an established and growing market for Canadian exporters of wheat, pulses, barley, chemicals, paper products, and heavy equipment, and service providers in the mining, oil and gas, engineering, information and communication sectors.

Canada-Costa Rica Free Trade Agreement (CCRFTA)

Originating goods are entitled to use the Costa Rica Tariff treatment (CRT), implemented on November 1, 2002. This trade agreement focuses mainly on trade in goods.

Canada-European Free Trade Association Free Trade Agreement (CEFTA)

The Canada-European Free Trade Association Free Trade Agreement (CEFTA), implemented on July 1, 2009, aims at liberalizing and facilitating trade in goods in conformity with World Trade Organization (WTO) provisions. Most industrial goods, including fish and other marine products, benefit from duty-free access to their respective markets. For ships, boats and floating structures imported into Canada, customs duties are to be eliminated after a transitional period of up to 15 years.

CEFTA consists of a central agreement, which includes industrial products and selected processed agricultural products. Three bilateral agreements on agriculture were signed with Norway, Iceland and Switzerland. Switzerland and Liechtenstein have a customs union, and the agreement with Switzerland covers both Switzerland and Liechtenstein.

Canada-European Union: Comprehensive Economic and Trade Agreement (CEUT)

The Canada-European Union Comprehensive Economic and Trade Agreement (CEUT) came into force on September 21, 2017. With the exception of a few agricultural goods, the CEUT will essentially eliminate the customs duties on all imports from a European Union (EU) country or other CEUT beneficiary, either immediately upon implementation of the agreement, or through a tariff phase-out.

Canada-Honduras Free Trade Agreement (CHFTA)

The Canada-Honduras Free Trade Agreement (CHFTA) was implemented on October 1, 2014. This agreement will benefit Canadian businesses in many sectors including agriculture, professional services, value added food processing and manufacturing, as well as commodity and resource-based industries as customs duties are eliminated on nearly all goods, with the exception of a few agricultural goods.

Canada-Israel Free Trade Agreement (CIFTA)

Countries that are entitled to use the Canada-Israel Free Trade Agreement Tariff (CIFTA) are Israel and any other country to which the laws of Israel apply. These include the West Bank and the Gaza Strip. CIFTA Rules of Origin are used to determine if goods originate under this trade agreement.

Canada-Jordan Free Trade Agreement (CJFTA)

Canada and Jordan are signatories to the Canada-Jordan Free Trade Agreement (CJFTA), which came into force on October 1, 2012. Originating goods are entitled to use the Jordan Tariff treatment (JT). Key Canadian sectors that benefitted from immediate duty-free access include forest products, manufacturing, agriculture and agri-food.

Canada-Korea Free Trade Agreement (CKFTA)

On January 1, 2015, the Canada-Korea Free Trade Agreement (CKFTA) came into force. This agreement provides Canadian exporters with preferential access to the world’s 15th-largest economy and the fourth largest in Asia. Since the agreement entered into force, roughly 90% of Canada’s exports entered Korea duty free, and upon full implementation in 2032, virtually all bilateral trade will be duty-free.

Canada-Panama Free Trade Agreement (CPAFTA)

Canada and Panama are signatories to the Canada-Panama Free Trade Agreement (CPAFTA), which came into force on April 1, 2013. Elements covered by the CPAFTA include market access for goods, cross-border trade in services, telecommunications, investment, financial services and government procurement.

Canada-Peru Free Trade Agreement (CPFTA)

Canada and Peru are signatories to the Canada-Peru Free Trade Agreement (CPFTA). Originating goods are entitled to use the Peru Tariff treatment (PT), implemented on August 1, 2009.

Canada-Ukraine Free Trade Agreement (CUFTA)

On August 1, 2017, the Canada-Ukraine Free Trade Agreement (CUFTA) came into force. With the exception of a few agricultural goods, the CUFTA will essentially eliminate the customs duties on all imports from Ukraine, either immediately upon implementation of the agreement, or through a tariff phase-out for passenger automobiles.

Canada-United Kingdom Trade Continuity Agreement (CUKTCA)

On April 1, 2021, the Canada-United Kingdom Trade Continuity Agreement (CUKTCA) came into force.  This agreement was required after the United Kingdom left the European Union and were no longer entitled to the preferential rates afforded by CEUTA. This agreement allows preferential trade to continue between Canada and the UK without disruption.

Canada/Chinese Taipei Carnet

The Canada/Chinese Taipei Carnet is used for the temporary importation of goods from Chinese Taipei or the temporary exportation of Canadian goods to Chinese Taipei. In Canada, carnets are issued by the Canadian Chamber of Commerce.

Canadian Export Reporting System (CERS)

A web-based, self-service portal that allows for the electronic submission of export declarations, bulk data uploads and Summary Reporting Program monthly reports to the Canada Border Services Agency (CBSA).  This is the most widely used export reporting system.

Canadian Goods Abroad

Canadian goods abroad refers to the practice of exporting goods from Canada in order that they be repaired or modified, or have parts added to them, while outside of Canada.

Canadian Goods Returned

The expression "Canadian goods returned" may be interpreted as meaning "all goods grown, produced or fabricated in Canada, exported from Canada and subsequently returned".

Canadian International Trade Tribunal (CITT)

The Canadian International Trade Tribunal (CITT) is an independent, quasi-judicial body composed of seven full-time permanent members. The CITT is located in Ottawa and its members come from various backgrounds and areas of Canada. It is the CITT’s responsibility to determine whether dumped or subsidized imports have caused injury, or are threatening to cause material injury, to Canadian producers of like goods.

Canadian Waters

Canadian waters are the internal waters of Canada and the territorial sea of Canada.

Canadian Wildlife Service (CWS)

The Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) is overseen by the Canadian Wildlife Service (CWS). CWS collaborates with the provinces, territories and other government agencies and departments.

Cargo Container

A cargo container is a re-usable and identifiable container especially designed to facilitate the carriage of goods by one or more modes of transportation but does not include either a vehicle or conventional packing.

Cargo Control Document (CCD)

A Cargo Control Document (CCD) is a manifest (document) that acts as the record of a shipment entering or exiting Canada.

Cargo Control Number (CCN)

The Cargo Control Number (CCN) is a number assigned to a transport document. It uniquely identifies cargo detailed on a cargo submission. The Cargo Control Number consists of the 4 character carrier code issued by CBSA, followed by a unique reference number assigned by the carrier and cannot contain spaces.

Cargo Data

Cargo data is prescribed information about the goods that the carrier is carrying.

Cargo Transmission

A cargo transmission is the package of cargo information or data that is transmitted to the CBSA. It is comprised of a Cargo Control Number (CCN) for each shipment on the conveyance along with the corresponding cargo data, and the Conveyance Reference Number (CRN) corresponding to the conveyance the cargo is being transported on.

CARM Client Portal (CCP)

The CARM Client Portal (CCP) is the central feature of the CARM project which, once fully functional, will become the main communications interface between the CBSA and trade chain partners.  Through the portal, users will have online self-service access to manage their customs transactions, including electronic submission of corrections and adjustments, applying for classification rulings, accounting and payment of any applicable duties, taxes and fees on their imported goods, as well as access to a duty and tax calculator and HS classification tool.

Carnet Holder

The carnet holder is the person or company for whom the carnet was issued and who is identified on the front cover. It also means whoever is presenting the carnet to the Canada Border Services Agency (CBSA) (e.g., an agent, employee, or authorized representative).


A carrier is the owner or person in charge of a conveyance that is engaged in international commercial transportation of specified goods.

Carrier Code

A carrier code is a four-character unique identifier that is assigned by the Canada Border Services Agency (CBSA) to identify a carrier. Only one carrier code is issued to each legal entity (corporation, partnership or sole proprietorship) per mode of transport (highway, marine, air or rail). For air carriers, this is a three digit alphanumeric code followed by a hyphen.

Casual Goods

Casual goods are goods other than goods imported for sale or for an industrial, occupational, commercial, institutional, or other like use.

Casual Refund Centre (CRC)

Casual Refund Centre (CRC) is the Canada Border Services Agency (CBSA) office responsible for the receipt, review and processing of the Form B2G casual refund requests.

CBSA Assessment and Revenue Management (CARM)

The CARM project is a multi-year initiative to transform the collection of duties and taxes for goods imported into Canada.  CARM targets the revenue and cash management systems currently in place, and replaces them with a simplified process, including electronic payment options.  Release 1 of CARM has been implemented and Release 2 is scheduled to be released on a future date.

Certificate of Origin

The Certificate of Origin is a form that is required when claiming a preferential tariff treatment and must be completed by the exporter of the goods.

Certification of Origin

In specific trade agreements the process to claim that goods are eligible for a preferential tariff treatment may be made without utilizing a specific certificate.  Specific information is required, however the presentation of that information is not mandated.

Certified Customs Specialist (CCS)

A Certified Customs Specialist (CCS) is an individual who has gained knowledge of the processes involved in the importation and exportation of goods, and has demonstrated a level of proficiency by successfully completing a comprehensive examination. The CCS designation is granted by the Canadian Society of Customs Brokers (CSCB) and is the standard in the customs marketplace - recognized and demanded by those who use brokerage services throughout the country.

Classification Number

The classification number is a 10-digit number, assigned to goods enumerated in the schedule to the Customs Tariff Act that identifies imported goods. The first six digits represent the International Harmonized System Code, the seventh and eighth digits are subdivisions for Canada Border Services Agency (CBSA) purposes, and the remaining two digits represent a statistical suffix.

Commercial Accounting Declaration (CAD)

The CAD is a digital document which is scheduled for implementation and will replace the existing B3 Declaration and B2 Adjustment documents.  The CAD will provide a single document to submit accounting information to the CBSA which will use version management to allow for changes while maintaining the history of the document and eliminating the requirement to account for changes on separate document types and create a single accounting declaration of record.

Commercial Driver Registration Program (CDRP)

The Commercial Driver Registration Program (CDRP) is designed to streamline the customs clearance process for commercial freight transporters into Canada from the United States. If not Free and Secure Trade (FAST) approved, participation in the CDRP will allow a driver to transport goods for a Customs Self Assessment Program (CSA) importer.

Commercial Goods

"Commercial goods" means goods that are imported into Canada for sale or for any commercial, industrial, occupational, institutional or other like use.

Commercial Invoice

A commercial invoice is a bill of sale or other acceptable documentation that provides data elements required at time of import (i.e. value, quantity, vendor, etc.).

Commercial Samples

Commercial samples are any goods that are representative of a particular category of goods produced outside Canada and that are imported solely for the purpose of being exhibited or demonstrated to solicit orders for similar goods to be supplied from outside Canada. Commercial samples also includes any films, charts, projectors and scale models, and similar items, imported solely for the purpose of illustrating a particular category of goods produced outside Canada to solicit orders for similar goods to be supplied from outside Canada.

Commonwealth Caribbean Countries Tariff (CCCT)

The Commonwealth Caribbean Countries Tariff (CCCT) is a unilateral trade agreement enacted by Section 41 of the Customs Tariff. This tariff treatment is also known as CCCT or Caribcan. Originating goods are entitled to use the CCCT tariff treatment, implemented on December 29, 1997. Countries entitled to utilize this trade agreement with Canada are listed in Schedule III of the Customs Tariff, the List of Countries and Applicable Tariff Treatments.

Computed Method of Valuation (Section 52 of the Customs Act)

Under the computed method of valuation, determination of value for duty begins with the cost of production of the goods being appraised. To this, amounts are added to account for profit earned and general expenses incurred on sales for export to Canada. The total amount would form the basis for calculating the value for duty of the goods being appraised.


The consignee is the party and place where the goods are shipped. It may or may not be the importer.