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Consigning indicates that the goods are not sold at the time of export.

Consist Sheet

The consist sheet is a reporting method for CLVS approved couriers that summarizes for the Canada Border Services Agency (CBSA) what is included in a particular conveyance. The consist sheet must be presented to CBSA by the courier prior to, or immediately upon, the courier’s arrival in Canada. Unlike a Release on Minimum Documentation (RMD) or Pre-Arrival Review System (PARS) release request, there is no transaction number assigned to the consist sheet.


A consolidation is a number of separate shipments grouped together by a consolidator or freight forwarder and shipped to an agent or a freight forwarder as one shipment under one bill of lading and reported to Customs on one cargo control document.

Consumption Entry

A consumption entry is one type of US Customs Border Patrol (CBP) entry. It is used when goods are imported for use into the United States for commercial, business or personal purposes and going directly into the commerce of the US without restrictions placed on them.

Container Bank

An inventory of containers or similar containers that is based on the maximum quantity or value of each type of a company's container actually in Canada during a period of time mutually agreed upon between the company and the regional CBSA officials where, unless exempted under the Excise Tax Act, the GST payable on the containers pursuant to that Act has been paid and where the containers: have been accounted for under the Customs Act, or originated in Canada.

In order to operate a container bank, a company must apply to the Canada Border Services Agency (CBSA) for authorization.

Continuous Journey

Continuous journey refers to a journey that is direct and uninterrupted and broken only for reasons of transhipment.

Controlled Substances

Controlled substances are drugs that the government have categorized as having a higher-than-average potential for abuse or addiction and are divided into categories based on their potential for abuse or addiction. Controlled substances range from illegal street drugs to prescription medications.

Convention on International Trade in Endangered Species of Wild Flora and Fauna (CITES)

The Convention on International Trade in Endangered Specied of Wild Flora and Fauna (CITES) is an international agreement between governments whose aim is to ensure that international trade in specimens of wild animals and plants does not threaten their survival. Because trade in wild animals and plants crosses borders, the effort to regulate it requires international cooperation to safeguard certain species from over-exploitation. CITES offers varying degrees of protection to more than 30,000 species of animals and plants, whether they are traded as live specimens, fur coats or dried herbs.


Conveyance means any vehicle, aircraft or water-borne craft or any other contrivance that is used to move persons or goods.

Conveyance Arrival Certification Message (CACM)

Under Section 12 of the Customs Act, all goods that are imported, moving in transit through Canada, or freight remaining on board (FROB), must be reported to Canada Border Services Agency (CBSA) at the first port of arrival in Canada, even if they are exempt from providing Advance Commercial Information (ACI). Reporting takes place when the conveyance arrives in Canada and a report is made to CBSA by way of a Conveyance Arrival Certification Message (CACM).

Conveyance Data

Conveyance data is information about the truck, ship, plane or train that is carrying the goods.

Conveyance Reference Number (CRN)

The Conveyance Reference Number (CRN) is a unique reference number assigned by the carrier to identify a particular voyage for a particular conveyance.

Countervailing Duty

Countervailing duty is a duty levied under the Special Import Measures Act on subsidized goods where it has been determined that importing such subsidized goods has caused, is causing, or is likely to cause material injury to the production in Canada of like goods.


Courier means all common commercial carriers, regardless of mode of transport, including freight forwarders and deconsolidators.

Courier Imports Remission Order (CIRO)

The Courier Imports Remission Order (CIRO) applies to both casual goods and commercial goods. If the value of the goods shipped by courier does not exceed $20.00 CAD, the goods are exempt from the payment of duties and tax. Under the Canada US Mexico Trade Agreement (CUSMA) the value permitted is $40.00 CAD for this remission.  


A credit is an amount owing to an importer from the Canada Border Services Agency (CBSA) and recorded to the importer’s account.


The Crown is the Government of Canada.

Cultural Property Export and Import Act

The Cultural Property Export and Import Act ensures the preservation of Canadian heritage by establishing export restrictions for objects of historical, scientific and cultural significance. The export of cultural property is governed by the Canadian Cultural Property Export Control List.

Customs Act

The Customs Act governs the importation and exportation of goods into and out of Canada.

Customs Action Plan (CAP)

The Customs Action Plan (CAP) was created in order to improve and streamline the way business is done at the border and to redesign and modernize customs processes. Under the CAP, the Canada Border Services Agency (CBSA) announced plans to use a risk-management system, supported by an expanded use of technology.

Customs Automated Data Exchange (CADEX)

The Customs Automated Data Exchange (CADEX) system provides importers and brokers with the ability to electronically transmit their accounting documents to the Canada Border Services Agency (CBSA) for already-released goods. This arrangement removes the need to present hard-copy versions of documents. Clients can also query certain CBSA files, and receive K84 accounting data, release notifications, file updates and listings or releases when acquittal is overdue.

Customs Bonded Warehouse

A customs bonded warehouse is a building or place that is licensed and controlled by Canada Border Services Agency (CBSA) but operated privately. Goods can be stored duty and tax free, generally for up to four years, until they are exported or are consumed domestically.

Customs Broker

A customs broker is a person or company that is licensed by the Canada Border Services Agency (CBSA) and is empowered to act as an agent, on behalf of an importer/owner of goods, to transact business relating to importing or exporting goods.

Customs Broker Summary Statement (CBSS)

With the implementation of CARM, the Customs Broker Summary Statement will replace the Customs Broker Statement of Account (SOA) and include accounting summaries for all importers (by BN15) for which the Customs Broker has submitted import declarations.  The summary statement will provide a summarized view (count and amount) of import declarations and payment transactions per importer BN15 made in the billing period.

Customs Duty

Customs duty is a duty imposed on goods at the rates specified in the List of Tariff Provisions found in the Customs Tariff. Rates of Duty are established by the Department of Finance Canada and can vary significantly from one trade agreement to another.

Customs International Mail Processing System

The Customs International Mail Processing System allows Canada Post to deliver and collect duties and taxes for goods sent by mail.

Customs Notices

A Customs Notice is a way to get information from the Canada Border Services Agency (CBSA) to interested parties quickly and the information contained in a Customs Notice will be subsequently published in the relevant Departmental Memorandum.

Customs Self Assessment (CSA) Program

The CSA Program is a CBSA program designed to streamline the import process for authorized low-risk importers who have the systems capability to self-assess the accounting for imported goods to the CBSA, including revenue reporting and the payment of duties and taxes.

Customs Self Assessment Program (CSA) Eligible Goods

Customs Self Assessment (CSA) eligible goods include commercial goods that are shipped directly from the United States or Mexico and delivered to an authorized importer, owner or consignee. In both cases, the goods must not require, under any act of Parliament or of the legislature of a province, a permit, licence or other similar document to be provided to the Canada Border Services Agency (CBSA) before the goods are released.

Customs Self-Assessment (CSA) Importers

Customs Self-Assessment (CSA) Importers are importers authorized under the CSA program to use the CSA accounting and payment processes for all commercial goods they import, regardless of the clearance process used to report the goods to the Canada Border Services Agency (CBSA).

Customs Tariff Act

The Customs Tariff Act, generally just called the Customs Tariff, includes 9 parts and is comprised of 214 sections that either impose or provide relief of customs duties and excise duties.

Customs Trade Partnership Against Terrorism (CTPAT)

The Customs Trade Partnership Against Terrorism (CTPAT) program recognizes a high level of supply chain and border security can only come from a close relationship between government and members of the supply chain such as importers, carriers, brokers, warehouse operators and manufacturers. This program asks businesses to have a high standard of security practices and communicate their security guidelines to their business partners in the supply chain.

Daily Notice (DN)

The daily notice is an electronic statement issued on a daily basis that displays accounting transactions that were recorded on a Customs account by the Canada Border Services Agency (CBSA) the previous business day, unless the previous day was a holiday (provincial civic holiday or statutory holiday) or there was no activity recorded on the account for the previous day.

Date of Direct Shipment

The date of direct shipment is the date that the goods begin their uninterrupted journey to Canada.

De Minimis Rule

The de minimis rule excludes a specified small percentage of non-originating parts and materials from having to meet the tariff shift requirement. The percentage allowed for de minimis varies between tariff treatments and may not apply to all goods.


A debt is an amount owing to the Canada Border Services Agency (CBSA).


Deconsolidation is the process whereby a consolidated shipment is divided into individual shipments consigned to various consignees.


A deconsolidator separates shipments that were consolidated so that they can be shipped to various points. A freight forwarder often provides this service.

Deductive Method of Valuation (Section 51 of the Customs Act)

If the transaction value method of similar goods is not applicable to the importation in question, section 51 of the Customs Act must then be applied unless the importer has requested that the order of sections 51 and 52 of the Act be reversed. The value for duty is determined under the deductive method of valuation by looking to sales in Canada of the goods being appraised or of identical or similar imported goods. A price per unit is established on the basis of these sales, from which amounts are deducted to account for either profit earned and general expenses incurred on sales in Canada or commissions generally earned on a unit basis, as well as certain transportation costs, and Canadian duties and taxes. The price per unit, once adjusted, would be used in calculating the value for duty of the goods being appraised.

Delegation of Authority

Delegation of Authority refers to approved CCP access to business and program accounts.  Business Account Managers have the responsibility for delegating access to employees as well as requesting delegated access to client business and accounts.

Departmental Memorandum

Departmental Memorandum are also known as directives series or D-Memos, they outline the legislation, regulations, policies, and procedures that the Canada Border Services Agency (CBSA) uses to administer its programs.

Designated Customs Office

A designated customs office is a customs office designated under section 5 of the Customs Act as a customs office where a person may present themselves pursuant to section 11 of the Act, or in an alternative manner if the person is so authorized.

Designated Export Office

A designated export office is any Canada Border Services Agency (CBSA) office designated under section 5 of the Customs Act where the carrier may report an export movement.

Detailed Adjustment Statement (DAS)

A Detailed Adjustment Statement (DAS) is generated by the Canada Border Services Agency (CBSA) for each adjustment requested by the importer or customs broker on form B2. It is also issued by CBSA to advise the importer of determinations and re-determinations initiated by CBSA.

Detailed Coding Statement (DCS)

If a Form B3 contains errors, a Detailed Coding Statement (DCS) identifying the errors is generated. The accounting document and a copy of the DCS are returned to the importer/broker for correction. The DCS must be reviewed carefully and, if necessary, corrections made before attaching the DCS behind the customs copy (first copy) of the B3 and resubmitting the accounting document, identifying the corrected field(s), if any.

Direct Shipment

The Direct Shipment of Goods Regulations require that the direct journey of goods exported from another country with a Canadian destination that pass through an intermediate country must be uninterrupted. However, for a number of reasons, goods which are shipped to Canada may stop at some place along their route. If the journey is broken temporarily because the goods must change carriers, the goods are said to be transhipped. This point along the route is a transhipment point. Transhipment also occurs when goods are consolidated or deconsolidated to make shipping easier, more convenient or more cost effective. This type of stoppage along the way is not considered to interrupt the direct journey of the goods to Canada. Minor operations at the transhipment point, such as adding extra packing needed to protect the goods on the next carrier, are also not considered to interrupt the direct journey to Canada of the goods. In these cases, the transhipment does not affect the identification of the place of direct shipment.


A disbursement is a payment made by the Canada Border Services Agency (CBSA) in the form of a cheque or direct deposit. Under CARM, an importer will have the ability to opt into whether they want to receive a disbursement or leave credits on their account as of Release 2. Cheques, or direct deposits for those who chose to set them up, will still be issued for accounts that have opted into receiving disbursements.


Diversion is the rerouting of a shipment, before arrival at the destination Canada Border Services Agency (CBSA) office or sufferance warehouse or break-bulk facility indicated on the cargo transmission or control document, to a different CBSA destination point.


A drawback is a refund of duties on imported goods that are eventually exported. The goods can be exported in the same condition in which they were imported or they can be further manufactured in Canada in a limited manner before being exported. Drawback claims are filed once the goods have been exported.  Under CARM this is a new version of the CAD.


Dumping occurs when goods are sold to importers in Canada at prices that are lower than the selling price of comparable goods in the country of export or when goods are sold to Canada at unprofitable prices. The amount of dumping on imported goods may be offset by the application of "anti-dumping" duty.


Duties means any duties or taxes levied or imposed on imported goods under the Customs Tariff, the Excise Act, 2001, the Excise Tax Act, the Special Import Measures Act or any other Act of Parliament, but, for the purposes of subsection 3(1), paragraphs 59(3)(b) and 65(1)(b), sections 69 and 73 and subsections 74(1), 75(2) and 76(1), does not include taxes imposed under Part IX of the Excise Tax Act.

Simply put, duties mean all duties AND taxes, except for certain taxes imposed by the Excise Tax Act.

Duties Relief Program

The Duties Relief Program alleviates the obligation to pay duties on imported goods that will eventually be exported either in the same condition or after being used, consumed, or expended in the processing of other goods.

Duty Deferral Program

The Duty Deferral Program was created to help Canadian businesses be more competitive by offering relief from most duties and taxes, whether or not their goods were manufactured in Canada. This program is the grouping of three options that can defer or relieve the payment of duties on imported goods. These programs are the Duties Relief Program, the Drawback Program and the Bonded Warehouse Program.

Duty Drawback Program

The duty drawback program is an incentive for domestic manufacturers who produce goods for export.

Except in certain cases under North American Free Trade Agreement (NAFTA), drawback is a refund of customs duties, excise duties, excise tax, and anti-dumping and countervailing duties paid on imported goods that have been:

  • further processed and subsequently exported,
  • displayed or demonstrated in Canada and subsequently exported,
  • used for the development or production in Canada of goods for subsequent export, or
  • exported without having been used in Canada for any purpose other than for any of the above.

Drawbacks may also be claimed on imported goods that are surplus or obsolete and have been disposed of in Canada.

Duty Paid Value (DPV)

Once the duty has been calculated, it is added to the Value for Duty (VFD). The sum of the VFD and the duty becomes the Duty Paid Value (DPV).

Duty-Free Shops

Duty-Free shops are located at Canada's land border crossings and airports. They sell goods free of certain duty and taxes that are normally levied on goods sold in Canada.


Under CARM, editors are able to create, view and edit all transaction information on the CCP within an RM program account for either their employer’s or importer client RM accounts.

Electronic Banking Services

Electronic banking services are payments sent electronically to the Canada Border Services Agency (CBSA) by the commercial client’s financial institution when the client is Electronic Data Interchange (EDI) enabled or uses a third party service provider, or when the client uses the financial institution’s online (internet) banking services. In CARM Release 1, in addition to EDI and on-line payments an importer/customs broker may pay by credit card, debit card, and Pre-Authorized Debit.

Electronic Commerce Client Requirements Document (ECCRD)

The Electronic Commerce Client Requirements Document (ECCRD) provides comprehensive information about business and system requirements of various electronic transactions for multiple import and export programs.

Electronic Data Interchange (EDI)

The Electronic Data Interchange (EDI) system allows clients to electronically transmit their import or export data and their accounting documents to the Canada Border Services Agency (CBSA).


eManifest is the third phase of the Advance Commercial Information (ACI) program. This initiative requires carriers, freight forwarders and importers in all modes of transportation to electronically provide the Canada Border Services Agency (CBSA) with advance trade data before goods arrive in Canada.

eManifest Portal

The eManifest Portal is a secure data transmission option developed by the Canada Border Services Agency (CBSA) that allows the trade community to electronically transmit their pre-arrival data through the Internet. The eManifest Portal was developed primarily for small- to medium-sized businesses to facilitate their compliance and ease the transition from paper reporting to pre-arrival electronic data transmission.


Embargoes are bans or restrictions imposed upon exports and imports to a country or countries.

Emergency Repairs

Emergency repairs are repairs resulting from an unforeseen contingency that occurred outside Canada and were necessary to enable the safe return of the conveyance to Canada.

End Use Program

The End Use Program allows for a reduction of the duty rate on goods imported for a specific use.

Entered for Consumption

Entered for consumption occurs when goods in the US are released by the US Customs and Border Protection Agency (CBP) into the US economy to be used. Also referred to as a consumption entry. 


Ex-Factory is an international shipping term. It means the price quoted applies at the named factory. The buyer bears all costs and risks of loss between the seller's factory and the destination of the goods.

Ex-factory Price

Ex-factory price means the total value of: (a) materials; (b) parts; (c) factory overhead; (d) labour; (e) any other reasonable costs incurred during the normal manufacturing process, e.g. duties and taxes paid on materials imported into a beneficiary country and not refunded when the goods were exported; and (f) a reasonable profit.


Examination is the inspection of goods, conveyances and persons entering Canada.


An automated system called EXCAPS (Global Affairs Canada/Customs Automated Permit System) allows the transmission of permit data directly from Global Affairs Canada (GAC) to the Canada Border Services Agency (CBSA).

Excise Act

Excise duty is imposed, levied, and collected under the Excise Act on beer manufactured or produced in Canada.  As well excise tax is levied on certain petroleum products, heavy vehicles and air conditioners designed for automobiles under the authority of this Act.

Excise Act, 2001

Excise duty is imposed, levied, and collected under the Excise Act, 2001 on all spirits, wine, cannabis tobacco and vaping products manufactured or produced in Canada.

Excise Tax Act

The Excise Tax Act provides for the imposition and collection of the Goods and Services Tax (GST) on most goods and services supplied within or imported into Canada. The Excise Tax Act is divided into nine parts with ten schedules. CBSA is responsible for the collection of tax on imported goods.

Exempt Break Bulk Cargo

Exempt break bulk cargo are goods on board a vessel for which an exemption under section 13.8 of the Reporting of Imported Goods Regulations has been granted. In this case, the reporting of cargo takes place prior to the arrival of the vessel at the first Canadian port of arrival and not prior to the loading of the goods on board the vessel.

Exempt Supplies

Exempt goods and services are goods and services that are not subject to Goods and Services Tax/Harmonized Sales Tax (GST/HST). GST/HST registrants cannot claim Input Tax Credits to recover the GST/HST they paid on expenses related to making these supplies.


Exhibition means a public display of works of art, industrial products, etc.

Expired User

A CARM Client Portal (CCP) user defaults to Expired status if the business relationship in the portal between the importer and customs broker is terminated.

Export and Import Permits Act (EIPA)

The Export and Import Permits Act is the legislation controlling the import and export of certain goods and the export of goods to certain countries.

Export Control List (ECL)

The Export and Import Permits Act states:

The Governor in Council may establish a list of goods and technology, to be called an Export Control List, including therein any article the export or transfer of which the Governor in Council deems it necessary to control for any of the following purposes:

(a) to ensure that arms, ammunition, implements or munitions of war, naval, army or air stores or any articles deemed capable of being converted there into or made useful in the production thereof or otherwise having a strategic nature or value will not be made available to any destination where their use might be detrimental to the security of Canada;

(b) to ensure that any action taken to promote the further processing in Canada of a natural resource that is produced in Canada is not rendered ineffective by reason of the unrestricted exportation of that natural resource;

(c) to limit or keep under surveillance the export of any raw or processed material that is produced in Canada in circumstances of surplus supply and depressed prices and that is not a produce of agriculture;

(d) to implement an intergovernmental arrangement or commitment;

(e) to ensure that there is an adequate supply and distribution of the article in Canada for defence or other needs; or

(f) to ensure the orderly export marketing of any goods that are subject to a limitation imposed by any country or customs territory on the quantity of the goods that, on importation into that country or customs territory in any given period, is eligible for the benefit provided for goods imported within that limitation.

Export Controls Online (EXCOL)

EXCOL is the acronym for Export Controls Online. This is a service offered by Global Affairs Canada (GAC), which allows businesses and individuals to apply for and receive most export permits and certificates under the Export and Import Permits Act online.

Export Import Controls System (EICS)

The Export and Import Controls System (EICS) offers a secure web interface and an Electronic Data Interchange (EDI) interface to support the application, approval, and processing of import/export permits. The system also features import/export quota management functionality.

Export Permits

An export permit is issued by Global Affairs Canada (GAC) for goods that are subject to export controls.

Export Price

The export price is the price that the foreign exporter charges the Canadian importer for the goods, reduced by any export charges that are included such as freight and insurance. These deductions can include special export packing, export risk insurance, and charges and expenses incurred by the exporter.

Export Reporting Office

An export reporting office is any Canada Border Services Agency (CBSA) office that is designated under Section 5 of the Customs Act to process the exportation of goods from Canada, to receive export reports, and to examine goods destined for export, as well as being open for business at the time the goods are reported.

Export Summary Reporting Program

The Export Summary Reporting program was developed to enable exporters who meet certain criteria to declare export data in a single summary report. This report streamlines export data and provides international trade statistics. Exporters in this program may submit a monthly summary of their goods after they have been exported. Reports are filed using CERS.

Exporter of Processing Services Program (EOPS)

The Exporters of Processing Services Program (EOPS) enables qualified companies to import goods belonging to non-residents without paying the Goods and Services Tax/Harmonized Sales Tax (GST/HST), provided that these goods are imported for processing, distribution or storage, and are subsequently exported.


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.