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

A Form D120 is an application for a Customs Bond.

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

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.

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

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.

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.

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

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

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

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.

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 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 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.

The Group of Seven (G7) nations, Canada, France, Germany, Italy, Japan, the United Kingdom and the United States, agreed to simplify customs processes by harmonizing the trade data used by them. Data sets and standard data electronic messages for electronic data interchange (EDI) were developed so that the export requirements of one G7 country could meet the import requirements of another G7 country.

A General Export Permit (GEP) provides authorization to export controlled goods included in the Export Control List, to specified locations without the requirement for an individual export permit from Global Affairs Canada.

The General Preferential Tariff (GPT) entered into force in 1974. Under this tariff, Canada offered non-reciprocal tariff rates that were less than Most-Favoured-Nation tariff rates for imports from developing countries. This was done on the recommendation of the United Nations to help promote economic growth in those countries.

In 2012, the Government of Canada revisited this commitment and decided to remove 72 countries from having this benefit on January 1, 2015. The affected countries are now considered trade-competitive countries.

The Generally Accepted Accounting Principles (GAAP) are a framework of standards, and rules used by the accounting community to govern the way financial data is recorded and reported.

The Governor General of Canada represents the Queen; and is appointed by the Queen on the advice of Canada’s Prime Minister; and acts as the Head of State.

Hand-carried goods are goods that will be released after they have been accounted for and all duties with respect to them have been paid under subsection 32(1) of the Customs Act if:

(a) the goods are or will be in the actual possession of a person arriving in Canada, or

(b) the goods form or will form part of a person's baggage and the person and the baggage arrive or will arrive in Canada on board the same conveyance.

The Harmonized System (HS) is an international goods classification system used to classify imported and exported goods.

High value shipments (HVS) are those valued at $3,300.00 CDN or more.

The Canadian House of Commons is composed of 308 members. Each member is elected and represents a specific geographical area, known as an electoral district. Most members are affiliated with a political party. Legally, after an election, the Governor General has the duty of choosing, among the elected members, a person to be named Prime Minister, regardless of that person’s political affiliation. The individual chosen is almost always the head of the political party having elected the largest number of its members to the House of Commons. This person, the Prime Minister, then goes on to form the Cabinet.

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.

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.

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

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

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.

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.

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

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.

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.

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.

The aim of the Kimberley Process Certification Scheme was to stop military groups from using the trade of rough diamonds to finance their military supplies. The Kimberley Process encourages participating countries to exchange diamonds only with other Kimberley Process nations. When diamonds arrive at the border of a Kimberley Process nation, government officials are better able to approve or reject the shipments based on the use of well-sealed containers accompanied by Kimberley Process Certificates (KPC).

A “law” can refer to the following:

• a rule of conduct or procedure established by custom, agreement, or authority;
• a legal system;
• a set of rules or principles dealing with a specific area of a legal system; and
• any written or positive rule or collection of rules prescribed under the authority of the state or nation.

The Least Developed Country Tariff (LDCT) is a tariff treatment accorded to countries identified by the United Nations as requiring special attention due to their economic status.

Legislative reference refers to the legal authority that allows the correction to be made, for example: 32.2(6) of the Customs Act.

Request to change the importer name or business number must be accompanied by a letter of authorization from the importer/broker explaining the reason for the change. When the broker presents the letter, it must indicate that the incorrect importer has been advised of the change.

A licensed customs broker is an individual, partnership, or corporation, licensed by the Canada Border Services Agency (CBSA) in accordance with the Customs Broker Licensing Regulations, who acts as agent to transact business with the CBSA on behalf of the importer or owner. While in most cases, any authorized agent can transact business with the CBSA, only a licensed customs broker can account for goods and pay duties and taxes subject to section 32 of the Customs Act, as agent for the importer or owner, unless the person does so on a casual basis without compensation, charge or fee.

The List of Countries and Applicable Tariff Treatments contains an alphabetical list of countries and territories that are beneficiaries of the Most-Favoured-Nation tariff treatment (MFN) as well as any other tariff treatments.

A manifest acts as the initial record of a shipment's arrival into Canada and enables the Canada Customs Border Services Agency (CBSA) to control the movement of goods being imported and exported.

The marking of certain goods, identified under section 19 of the Customs Tariff, must be marked indicating country of origin. Marking refers to country of origin and should not be confused with labelling that refers to consumer packaging and labelling.

A memorandum of understanding is a written description of what two or more parties agree to do as part of an administrative arrangement. A memorandum of understanding is not legally binding.

The 1987 Montreal Protocol on Substances That Deplete the Ozone Layer is an international treaty designed to protect the ozone layer by phasing out the production of substances responsible for ozone depletion.

A Multi-Program Verification (MPV) is:

• traditionally referred to as Compliance Assessment Review (CAR), and
• involves the on-site, multiple program verification of a client’s compliance.

MPVs assess an importer’s overall level of compliance of imported goods over an extended period of time.

A National Customs Ruling (NCR) is a written statement by the Canada Border Services Agency (CBSA) to an importer or its agent outlining how provisions of existing CBSA legislation will be applied to an importation of a specific commodity.

The National Targeting Center (NTC) was established as a stand-alone entity in the Office of Field Operations with greater responsibility for US Customs Border Patrol (CBP) passenger and cargo targeting operations at the port of entry. The NTC is a 24/7 operation that makes extensive use of intelligence materials and law enforcement data, allowing analysts and targeting officers to make tactical decisions at all points along the travel continuum.

Under the net cost method, one must begin with all the costs of producing the goods, and then subtract any costs that are specifically excluded. Excluded costs are sales promotion and marketing, royalties, shipping and packing costs, after-sales service, and non-allowable interest costs.

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

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