diff --git "a/data/processed/dmemos.json" "b/data/processed/dmemos.json" --- "a/data/processed/dmemos.json" +++ "b/data/processed/dmemos.json" @@ -259,7 +259,7 @@ "act_name": "CBSA D-Memoranda", "section": "D1-6-1", "marginal_note": "Plain language summary", - "part": "", + "part": "Authority to Act as an Agent", "division": "", "heading": "", "text": "Target audience: Importers of commercial goods Key content: This memorandum explains the policy of the Canada Border Services Agency (CBSA) regarding persons who wish to import commercial goods under Section 32 of the Customs Act , as the agent of another person. Keywords: CARM, accounting, commercial goods, importer, payment, program, revenue.", @@ -277,7 +277,7 @@ "act_name": "CBSA D-Memoranda", "section": "D1-6-1", "marginal_note": "On this page", - "part": "", + "part": "Authority to Act as an Agent", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Guidelines References Contact us", @@ -295,7 +295,7 @@ "act_name": "CBSA D-Memoranda", "section": "D1-6-1", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Authority to Act as an Agent", "division": "", "heading": "", "text": "This memorandum was revised in order to incorporate changes due to the implementation of the CBSA Assessment and Revenue Management (CARM) system.", @@ -313,7 +313,7 @@ "act_name": "CBSA D-Memoranda", "section": "D1-6-1", "marginal_note": "Guidelines", - "part": "", + "part": "Authority to Act as an Agent", "division": "", "heading": "", "text": "1. A \"person\", according to the Customs Act , means an individual, a partnership, a corporation, a trust, the estate of a deceased individual or a body that is a society, a union, a club, an association, a commission or other organization of any kind.\n2. \"Agents\" are persons who are authorized to transact business with the CBSA on behalf of another person. The CBSA may refuse to transact business with the agent until the agent produces acceptable written authority.\n3. \"Commercial goods\" means goods imported into Canada for sale or for any commercial, industrial, occupational, institutional or other like use.\n4. \"Casual basis\" refers to a one-time event or a non-habitual occurrence whereby a person is acting on behalf of the importer without benefit of any compensation, fee or charge. An example would be in circumstances where an importer was unable to be present for the release of the goods and a friend or family member accounts on their behalf with written authorization from the casual importer.\n5. Should a person choose to use the services of a licensed customs broker and that customs broker provides incorrect information or fails to remit monies received from the person to the CBSA, the person remains fully liable. This includes responsibility for payment of all duties, taxes, penalties, and interest owing, pursuant to any applicable legislation and regulations that may be amended.\nWritten Authority to Act as Agent for Commercial Goods Imported under Section 32 of the Customs Act\n6. Any person who proposes to transact business with the 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 power of attorney.\n7. The CBSA accepts any form of written authority that indicates the agent has been authorized to transact business on behalf of another person (usually the importer or owner), provided that it meets the requirements detailed in paragraph nine.\n8. In addition to the required written authority (such as the agency agreement or power of attorney), in the CARM Client Portal ( CCP ), importers must give their broker or agent permission to access their CCP account to submit transactions, pay duties/taxes, etc.\n9. The written authority must specify:\n- (a) the names of the person and the agent including their business numbers and addresses;\n- (b) a description of the type of business transactions being authorized, e.g. accounting and payment of duties on commercial goods imported under section 32 of the Customs Act ;\n- (c) whether the authority is continuous or for a specified period;\n- (d) whether the agent is authorized to appoint a sub-agent;\n- (e) the name, title and signature of the agent;\n- (f) the name, title and signature of the person on whose behalf the agent is acting; and\n- (g) the effective date.\n10. The CBSA does not accept an electronic check-off box as an acceptable substitute for a wet (ink on paper) signature for the purpose of an agency agreement.\n11. Facsimile copies of the written authority may be accepted.\n12. It is generally assumed that employees of the importer and employees of the authorized agent have the necessary authority to transact business on behalf of their employers. Should there be any doubt; the CBSA may refuse to transact business with that employee until satisfactory proof of authority has been provided.\n13. For the purpose of the Agents' Accounting for Imported Goods and Payment of Duties Regulations an employee of an importer can transact business, including accounting for goods and payment of duties on behalf of his or her employer without being considered an agent.\nCancellation of Authority to Act as Agent\n14. It is the responsibility of any person who wishes to cancel an authorization previously granted to an agent, to notify that agent accordingly. Unless specifically instructed otherwise, it shall be assumed that an agent retains the authority to finalize transactions that were initiated before the cancellation of the agency agreement. Additionally, the delegation of authority to the broker in the CCP must be removed or changed when an authorization is cancelled.\nFees\n15. The CBSA does not exercise control over the fees charged by agents to their clients. Such fees are a private matter between the two contracting parties.", @@ -331,7 +331,7 @@ "act_name": "CBSA D-Memoranda", "section": "D1-6-1", "marginal_note": "References", - "part": "", + "part": "Authority to Act as an Agent", "division": "", "heading": "", "text": "Please consult the following resources for more information.\nApplicable legislation\n- Customs Act - Section 32\n- Agents' Accounting for Imported Goods and Payment of Duties Regulations\nSuperseded D memoranda\nD1-6-1 dated January 28, 2016\nIssuing office\nLicensing Unit Regulatory Trade Programs Trade and Anti-dumping Programs Directorate Commercial and Trade Branch", @@ -349,7 +349,7 @@ "act_name": "CBSA D-Memoranda", "section": "D1-7-1", "marginal_note": "Posting Security for Transacting Bonded Operations (part 1)", - "part": "", + "part": "Posting Security for Transacting Bonded Operations", "division": "", "heading": "", "text": "Memorandum D1-7-1: Posting Security for Transacting Bonded Operations \nISSN 2369-2391 \nOttawa, October 21, 2024 \nThis memorandum provides directives on acceptable forms of financial security including their \nsubmission, update, and termination for the participation in bonded revenue transactions with the Canada \nBorder Service Agency (CBSA). It applies to Trade Chain Partners (TCPs) and Financial Security \nProviders. This memorandum must be read in conjunction with other memorandums issued by the CBSA \nbonded programs, for which the financial security is provided. \nOn this page \n Updates made to this D-memo \n Definitions \n Guidelines and General Information \n Who can participate in bonded Transactions \n Accepted forms of Financial Security \no Written Security Agreement (e.g. Customs Bond) \no Other forms of Financial Security \no Deposits \n Accepted Financial Security Providers \n Acknowledgement of Financial Security \n Amendments to Financial Security \n Termination of Financial Security \n Reinstatement of Financial Security \n Demands against Financial Security \n Additional information \n Appendix A: Accepted Security Providers \n Appendix B: CBSA Contact information \n Appendix C: Comparison of terminology between the Financial Security (Electronic Means) \nRegulations and the CCP \n References \n Superseded memoranda D \n Issuing office \n Contact us \nUpdates made to this D-memo \nThis memorandum has been revised to reflect changes in accordance to the new Financial Security \n(Electronic Means) Regulations. This memorandum outlines the general policies for posting a financial \nsecurity in the context of the Release 3 of the CBSA Assessment and Revenue Management (CARM). \nCARM introduces automation of the financial security business process and offers online self-service \ntools to the trade community in order to achieve optimal business interactions with the CBSA. \nDefinitions \nTerminology \nRefer to Appendix B: Comparison of terminology between the Financial Security (Electronic Means) \nRegulations and the CCP for terminology alignment between the Regulations and the CARM Client Portal \n(CCP). \nApplication Programming Interface (API) \nSoftware which allows multiple computer systems to communicate with each other electronically. \n\nBusiness Number (BN9) \nA unique nine digit Canada Revenue Agency (CRA) business registration number assigned to businesses \nand other organizations for tax-related purposes. \nBusiness Number RM Account (BN15) \nA fifteen digit number made up of the 9 digit business number appended by a 6 digit alpha-numeric \nextension used to uniquely identify the business’s import/export accounts (e.g., 123456789RM0001). \nCARM Client Portal (CCP) \nThe CARM Client Portal (CCP) is an online self-service tool that serves as the primary hub for accounting \nand revenue management with the CBSA \nWritten Security Agreement (e.g. Customs Bond) ", @@ -367,7 +367,7 @@ "act_name": "CBSA D-Memoranda", "section": "D1-7-1", "marginal_note": "Posting Security for Transacting Bonded Operations (part 2)", - "part": "", + "part": "Posting Security for Transacting Bonded Operations", "division": "", "heading": "", "text": "An agreement between a debtor and a security provider under which the security provider guarantees \npayment of amounts that the debtor owes under the Act or the Customs Tariff (contrat de garantie). In the \nCCP, the Written Security Agreement is referred to as “Non-Cash Bond”. \nDeposit (cash security) \nFor the purpose of this memorandum, the deposit also known as “Cash Security”, refers to a deposit that \nis made electronically by the importer in CARM in order to provide a financial security. In the CCP, the \nDeposit is referred to as “Cash Bond”. \nDuties \nUnder the Customs Act, duties include duties and taxes on imported goods under the Customs Tariff, the \nExcise Act, 2001, Excise Tax Act, the Special Imports Measures Act and any other Act of Parliament. \nHowever, for purposes of some sections and articles of the Customs Act, the term ‘duties’ does not \ninclude the taxes applied under Part IX of the Excise Tax Act (i.e., the Goods and Services Tax (GST)). \nThis means that in the case of a request for a refund of duty, GST is not refunded. Under the Customs \nTariff, duties include duties and taxes levied on imported or exported goods, except for the duties and \ntaxes provided for in Sections 53, 55, 60, 63, 68, or 78, or the temporary duties levied under any of \nSections 69 to 76. \nSecurity Provider \nThe entity who guarantees payment of amounts that the debtors owes under the Customs Act or the \nCustoms Tariff (fournisseur de garantie). In the CCP, the Security Provider is referred to as “surety \nprovider”. Refer to Appendix A: Security Provider Types. \nGuidelines and General Information \n1. The memoranda listed below outline specific policies and procedures for the posting of financial \nsecurity for bonded operations. Before making an application to transact a bonded operation, the \nappropriate memorandum should be consulted to clarify applicable requirements, levels of security, \ntype of financial security, and specific completion instructions. \nD1-2-1, Special Services \nD1-8-1, Licensing of Customs Brokers \nD3-1-1, Policy Respecting the Importation and Transportation of Goods \nD3-3-1, Forwarded and Consolidated Cargo – Import Movements \nD3-4-2, Highway Pre-arrival and Reporting Requirements \nD3-5-1, Marine Pre-load/Pre-arrival and Reporting Requirements \nD4-1-4, Customs Sufferance Warehouses \nD7-4-4, Customs Bonded Warehouses \nD8-1-1, Amendments to Temporary Importation (Tariff Item No. 9993.00.00) Regulations \nD8-1-2, International Events and Convention Services Program (IECSP) \nD8-1-4, Administrative Procedures Related to Form E29B, Temporary Admission Permit \nD17-1-1, Documentation Requirements for Commercial Shipments \nD17-1-3, Casual Importations \nD17-1-4, Release of Commercial Goods \nD17-1-5, Registration, Accounting and Payment for Commercial Goods \nD17-1-8, Release Prior to Payment Privilege \nD17-1-10, Coding of Customs Accounting Documents \nD17-2-1, Coding of Adjustment Request Forms \nD17-4-0, Courier Low Value Shipment Program ", @@ -385,7 +385,7 @@ "act_name": "CBSA D-Memoranda", "section": "D1-7-1", "marginal_note": "Posting Security for Transacting Bonded Operations (part 3)", - "part": "", + "part": "Posting Security for Transacting Bonded Operations", "division": "", "heading": "", "text": "D17-5-2, Financial Security related to the Release Prior to Payment Privilege \n\nWho can participate in Bonded Transactions \n2. Any registered company, whether an individual, partnership or corporation may post security with the \nCBSA to participate in bonded revenue transactions. \nAccepted forms of Financial Security \nSecurity can be accepted in one of, or a combination of, the following forms: \nWritten Security Agreement \n3. A Written Security Agreement may be obtained from one or more accepted security providers \nreferenced in Appendix A: Accepted security providers. The Security Agreement can be submitted to \nCBSA either by: \n(a) The security provider via the Bond API connectivity, or \n(b) The importer via the CARM Client Portal (CCP), which must be validated by the security \nprovider. \nIn either case, the electronic data elements required by CARM are as follows: \n(a) Guarantor/Security Provider Name \n(b) Financial Security Number \n(c) CBSA Program \n(d) Program Account Number \n(e) Financial Security Amount \n(f) Release Prior to Payment (RPP) security (This field exists via CCP only. Select “Yes” if \napplying for the RPP privilege) \n(g) Legislative Authority \n(h) Validity Period (From/To) \n\n4. The security providers and/or the importers are responsible for informing the CBSA by means of Web-\nform if they are no longer authorized to issue a financial security in Canada, or if they are no longer in \nbusiness. \nOther forms of Financial Security \n5. In exceptional circumstances only, other forms of financial security may be accepted. These \ncircumstances are determined as: \n\n(a) Infrastructure is inadequate or incompatible with the electronic system specified by the \nMinister; \n(b) A natural disaster, national crisis or any other situation prevents or impedes the use of the \nelectronic system specified by the Minister or makes using it unreliable; or \n(c) It is impracticable for a debtor, due to circumstances outside of their control, to give security \nin the electronic system specified by the Minister. \nAccepted non-electronic forms of financial security are as follows: \n5.1. Certified cheques and money orders: These forms are to be used by the CBSA to create \ndeposits in CARM. These deposits can be monitored by the client via the CCP. \n\n5.2. Security Agreement in paper format: \n5.2.1. Subject to section 5 above, the CBSA may accept a security agreement in paper format \nissued by either of the entities referenced in Appendix A: Accepted security providers. \n5.2.2. The security agreement must adhere to a prescribed format, as contained in the applicable \nmemorandum listed in section 1, which should define its purpose, amount, terms and \nprovisions. \n5.2.3. For the debtor on the Security Agreement in paper format, the CBSA requires the signature \nof the Owner, President, Chief Executive Officer (CEO), Executive Director or a similar highest \nranking official authorized to sign on behalf of the company. If an official other than those ", @@ -403,7 +403,7 @@ "act_name": "CBSA D-Memoranda", "section": "D1-7-1", "marginal_note": "Posting Security for Transacting Bonded Operations (part 4)", - "part": "", + "part": "Posting Security for Transacting Bonded Operations", "division": "", "heading": "", "text": "aforementioned is signing on behalf of the company, a certified copy of the by-laws \nauthorizing that official to sign on behalf of the company shall be required and the signature of \na witness shall also be necessary. There is no requirement for the witness for the debtor to be \na notary or a commissioner of oaths. When the security depositor is a single proprietorship or \npartnership, the CBSA requires the signature(s) of the proprietor or each of the partners on \nthe security agreement. \n5.2.4. The agreement requires the signature of a representative authorized to sign for the financial \nsecurity provider and where possible shall bear their corporate seal; otherwise, the signature \nof a representative authorized to sign for the security provider shall be witnessed (signed and \nsealed) by a notary public, a lawyer or a commissioner of oaths. \n\nTo submit other non-electronic forms of financial security, importers are to communicate with the CBSA \naccording to their respective bonded program as shown in Appendix B: CBSA contact information. \nDeposit \n6. A deposit can be created via the CCP by using one of the accepted electronic methods of payment in \naccordance with Memorandum D17-5-1 - Payment of duties and taxes on imported commercial goods \nAccepted Financial Security Providers \n7. Financial security agreement can be accepted from one of the following: \n(a) company or society that, by an order of the Superintendent of Financial Institutions made \nunder subsection 53(1) of the Insurance Companies Act, is approved to commence and carry \non the fidelity or surety class of insurance business in Canada; \n(b) an entity that is licensed or otherwise authorized under the laws of a province to carry on the \nfidelity or surety class of insurance business in that province; \n(c) a member of the Canadian Payments Association referred to in section 4 of the Canadian \nPayments Act; \n(d) a corporation that accepts deposits insured by the Canada Deposit Insurance Corporation or \nthe Autorité des marchés financiers to the maximum permitted by the statutes under which \nthose institutions were established; \n(e) a credit union as defined in subsection 137(6) of the Income Tax Act; \n(f) a corporation that accepts deposits from the public, if repayment of the deposits is guaranteed \nby His Majesty in right of a province. \nAcknowledgement of Financial Security \n8. An electronic financial security acknowledgement will be issued when the security acceptance process \nis completed on the CCP. \nAmendments of Financial Security \n9. The TCP may mandate the security provider to update or modify certain financial security information. \nUpdates and modifications that can be done to the financial security are as follows: \nUpdating a Written Security Agreement \n9.1. The security provider can update the following information via the CCP or through the API \nconnection: \n(a) The Financial Security amount; \n(b) Validity period (security agreement end date only). \n", @@ -421,7 +421,7 @@ "act_name": "CBSA D-Memoranda", "section": "D1-7-1", "marginal_note": "Posting Security for Transacting Bonded Operations (part 5)", - "part": "", + "part": "Posting Security for Transacting Bonded Operations", "division": "", "heading": "", "text": "For all other changes, the Written Security Agreement must be cancelled and replaced by a new one. \nUpdating Security Agreement in paper format \n9.2. When a company changes its legal name, a rider or endorsement is to be obtained from the \nsecurity provider and sent along with the copy of the relevant legal articles of name \nchange/amalgamation, to the CBSA as per contact information referenced in Appendix B: CBSA \ncontact information. \n9.2.1 The terms and conditions of a paper security agreement can be altered by the security \nprovider with a rider, endorsement or amendment. This document is to indicate: \n(a) the name of the security provider; \n(b) the Financial Security number; \n(c) the principal; \n(d) the Financial Security amount; \n(e) the type of activity secured; \n(f) the purpose (i.e. increase or decrease the amount secured, change of name, etc.); \n(g) the Certificate of a Name Change or Amended Articles of Incorporation issued by the \nprovincial or federal authority that approved the change in name, if applicable; and, \n(h) the effective date of the rider, endorsement or amendment. \nNote: The signature requirements for riders, endorsements and amendments are the same as the \noriginal Financial Security. \n\nTermination of Financial Security \n10. Written Security Agreement: when a termination is required, a termination notice may be submitted \nto the CBSA in accordance with the Financial Security (Electronic Means) Regulations. The TCP must \ncoordinate with the security provider to submit a termination notice via CCP. \n10.1. The security is deemed terminated only thirty (30) days after the receipt of the termination \nnotice. \n10.2. The CBSA will acknowledge receipt of termination of the security agreement indicating the \neffective date of termination. The CBSA may submit notice(s) of demand within one (1) year after \nthe date of the security termination. Such demands will only be made for debts incurred prior to \nthe termination date of the security agreement. \n10.3. The terminated security agreement will remain available on the CARM system for future \nreference and audit purposes. \n11. Security Agreement in paper format: Any security agreement provided in paper format may be \nterminated by the financial security provider via API or by mailing a written notice to the CBSA in \naccordance with the contact information provided in Appendix B: CBSA Contact information. This \nnotice must indicate the name of the debtor, the type of activity secured, the Financial Security number \nand amount. \n11.1. The Security Agreement in paper format will be terminated 30 days from the date of receipt of \nthe notice. The CBSA will acknowledge receipt of termination indicating its effective date. The \nsecurity will be held for a maximum of one year after it is terminated. \n11.2. The terminated security agreement will be retained on file by the CBSA for future reference and ", @@ -439,7 +439,7 @@ "act_name": "CBSA D-Memoranda", "section": "D1-7-1", "marginal_note": "Posting Security for Transacting Bonded Operations (part 6)", - "part": "", + "part": "Posting Security for Transacting Bonded Operations", "division": "", "heading": "", "text": "audit purposes, except if the security agreement is tendered under the anti-dumping regulations of \nthe SIMA. In such cases, a photocopy of the security agreement is retained on file and the original \nis returned to the depositor. \n12. Deposits: when the deposit is no longer required (e.g. withdrawal from RPP privilege or posting other \nforms of financial security) a refund can be issued as a credit to the client’s account. The credit may be \nused to offset other debts on the account or disbursed back to the client. \nReinstatement of Financial Security \n13. Written security agreement: the TCP or the security provider must post a new security via the CCP \nin accordance with section 3 of this memorandum. \n14. Security Agreement in paper format: to reinstate a security agreement that was provided in paper \nformat, the security provider is to forward a reinstatement notice to the CBSA as per contact \ninformation referenced in Appendix B: CBSA contact information. The notice is to indicate the \nfollowing: \n“That, notwithstanding having terminated security agreement No. ( ), on \n(date), it is the company’s intention to again act as a financial security \nprovider for (name of client) and reinstate the terms and conditions of the \nsecurity agreement in the amount of ($ ) in its entirety. This reinstatement \nbecomes effective as of (date).” \nThe date on which the reinstatement becomes effective must be at least one day prior to the termination \ndate. The original reinstatement notice must be received by the CBSA as per contact information referred \nto in Appendix B: CBSA contact information prior to the termination date. The CBSA will send an \nacknowledgement to the security provider and to the TCP confirming that the Financial Security remains \nin force. \n15. Deposits: The TCP shall make a new request for a deposit via the CCP and provide a deposit in \naccordance with section 6 of this memorandum. \nDemands against Financial Security \n16. The CBSA may pursue a demand against the financial security, in accordance with the Financial \nSecurity (Electronic Means) Regulations, when the debtor has failed to pay an amount that they owe \nunder the applicable legislation and/or regulation. The demand process will be initiated after \nreasonable attempts have been made to collect from the debtor, or when the debtor has filed a \nbankruptcy or bankruptcy protection. \n17. For demands on security agreements (Electronic or in paper format), the CBSA shall enforce the \nterms and conditions of the security agreement and will send the security provider a notice of demand \nfor payment of a debt that has been incurred by the debtor. \n18. For demands on other forms of security i.e. certified cheque or money orders, the CBSA shall withhold \na sufficient portion or the totality of the security to cover the amount owing. \n\nAdditional Information \n19. It is the responsibility of the debtor posting financial security to update their contact information via the ", @@ -457,7 +457,7 @@ "act_name": "CBSA D-Memoranda", "section": "D1-7-1", "marginal_note": "Posting Security for Transacting Bonded Operations (part 7)", - "part": "", + "part": "Posting Security for Transacting Bonded Operations", "division": "", "heading": "", "text": "CCP, or to notify the CBSA of any changes to their address or contact information when they are not \nregistered in the portal. \n20. For more information, send your inquiries to Client support contact form \n\nAppendix A: Accepted Security providers \nWritten Security Agreements can be accepted from one of the following: \n\n Entities that are approved by the Office of the Superintendent of Financial Institutions to carry on \nthe fidelity or surety class of insurance business in Canada. These entities can be searched at: \n\no Office of the Superintendent of Financial Institutions (OSFI) \n\n An entity authorized by the laws of a province, either through licensing or other means, to conduct \ninsurance business in the fidelity or surety class within that province. These entities can be \nsearched at: \n\no Superintendent of Insurance - Alberta \no Superintendent of Insurance - Newfoundland and Labrador \no Superintendent of Insurance - Northwest Territories \no Superintendent of Insurance - Nova Scotia \no Superintendent of Insurance - Nunavut \no Superintendent of Insurance - Prince Edward Island \no Financial Services Authority (British Columbia) \no Financial Institutions Regulation Branch (Manitoba) \no Financial and Consumer Services Commission (New Brunswick) \no Financial Services Regulatory Authority (Ontario) \no Quebec Financial Markets Regulator (Québec) \no Financial and Consumer Affairs Authority (Saskatchewan) \no Government of Yukon (Yukon) \n\n A member of Payments Canada listed at: \n\no Payments Canada Members \n\n Corporations Accepting deposits insured by Canada Deposits Insurance Corporation (CDIC) and \nAutorité des marchés financiers. These corporations can be searched at: \n\no Canada Deposits Insurance Corporation (CDIC) \no Autorité des marchés financiers \n\n A corporation, association or federation incorporated or organized as a credit union or co-operative \ncredit society in accordance with subsection 137(6)(b) of the Income Tax Act. \n\nAppendix B: CBSA contact information \nPlease contact the CBSA at the below stated mail addresses if you wish to provide information related to \nyour financial security: \n(a) For Importation accounts RPP financial security: \n\nCanada Border Services Agency \nattention: Financial Security Unit \nGround Floor, Room 1018 \n333 North River Road, Place Vanier, Tower A \nOttawa, Ontario \nK1A 0L8 \n\n(b) For Carriers accounts: \n\nCanada Border Services Agency \nattention: Commercial Operations Integrated Support \n191 Laurier Avenue West, 12th floor \nOttawa, Ontario \nK1A 0L8 \n\n(c) for all other programs: \n\nCanada Border Services Agency \nattention: Commercial Registration Unit \n191 Laurier Avenue West, 12th floor \nOttawa, Ontario \nK1A 0L8 \n\nAppendix C: Comparison of terminology between the Financial \nSecurity (Electronic Means) Regulations and the CCP \n\nTerminology used in the new Financial Security (electronic means) \nRegulations and D-memos \nTerminology used in the CARM Client Portal (CCP) \nWritten Security Agreement Non-Cash Bond ", @@ -475,7 +475,7 @@ "act_name": "CBSA D-Memoranda", "section": "D1-7-1", "marginal_note": "Posting Security for Transacting Bonded Operations (part 8)", - "part": "", + "part": "Posting Security for Transacting Bonded Operations", "division": "", "heading": "", "text": "Deposit Cash bond \nSecurity Provider Surety Provider \n\nReferences \n Canadian Payments Act \n Customs Act \n Excise Act \n Excise Act, 2001 \n Excise Tax Act \n Financial Administration Act \n Income Tax Act \n Special Import Measures Act \nSuperseded memoranda D \nD1-7-1 dated October 7, 2008 \nIssuing office \nRevenue Accounting and Reporting Division \nAgency Comptroller \nFinance and Corporate Management Branch \nContact us \nClient support contact form: Canada Border Services Agency", @@ -493,7 +493,7 @@ "act_name": "CBSA D-Memoranda", "section": "D1-8-1", "marginal_note": "Plain language summary", - "part": "", + "part": "Licensing of Customs Brokers", "division": "", "heading": "", "text": "Target audience: Licensed customs brokers and customs broker applicants\nKey content: Outlines the procedures to be followed by an individual, partnership, or corporation applying for a customs broker licence and the conditions under which licensed customs brokers must operate\nKeywords: CARM, customs broker, national licensing, accounting, payment, program", @@ -511,7 +511,7 @@ "act_name": "CBSA D-Memoranda", "section": "D1-8-1", "marginal_note": "On this page", - "part": "", + "part": "Licensing of Customs Brokers", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines Qualifications General Qualified Officer Loss of Status Absence of a Designated Qualified Officer Licensing Procedures Application Citizenship Security Processing of Applications Approval of Application Rejection of Application Licence Fees Licence Renewal Conduct of Business Licence Authorization Business Office Importer Receipts Records Surrender of Licence Licence Changes Notification of Changes Change of Ownership Amalgamation Change of Name Change of Qualified Officer Change of Directors Change of Partners Change of Address Suspension or Cancellation Brokerage Fees Additional Information References Contact us", @@ -529,7 +529,7 @@ "act_name": "CBSA D-Memoranda", "section": "D1-8-1", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Licensing of Customs Brokers", "division": "", "heading": "", "text": "This memorandum has been revised to:\n- Incorporate changes due to the implementation of CBSA Assessment and Revenue Management (CARM) system; and\n- Reflect the transition to a national licensing model. One single licence can now be used to transact business at all customs offices across Canada.\n- Include the new application requirement of a certified criminal record check with fingerprinting, which may come from your local police force or a third party certified by the RCMP.\n- Reflect the elimination of the CBSA requirement to perform a site inspection prior to the issuance of a licence. In its place, an attestation signed (i.e. affirmed in Box 72 of the CARM enrolment form) by the qualified officer attesting that the broker’s business office meets regulatory requirements for signage, maintenance of independent books and records and that they will prominently display their broker licence or a copy thereof as soon as received will now be required. The CBSA reserves the right to perform a site inspection to ensure regulatory requirements are met.", @@ -547,7 +547,7 @@ "act_name": "CBSA D-Memoranda", "section": "D1-8-1", "marginal_note": "Definitions", - "part": "", + "part": "Licensing of Customs Brokers", "division": "", "heading": "", "text": "“Act”\nmeans the Customs Act .\n“Applicant”\nmeans a person who applies for a licence.\n“CBSA Assessment and Revenue Management (CARM)”\nis a duty and tax collection system developed to modernize and streamline the process of importing goods into Canada.\n“CARM Client Portal (CCP)”\nserves as the primary hub for trade chain partners to interact with the CBSA relating to the importation of goods into Canada.\n“Licence”\nmeans a licence to operate a place as a customs broker as provided for in section 9 of the Customs Act .\n“Licensee”\nmeans a person to whom a customs broker licence has been issued.\nGuidelines 1. A customs broker is an individual, partnership, or corporation that acts as an agent to transact business with the Canada Border Services Agency (CBSA) on behalf of the owner or importer of goods. 2. While for most purposes, any agent may represent a client when transacting business with the CBSA, only a licensed customs broker may account for goods and pay duties under section 32 of the Customs Act as the agent of the owner or importer of the goods. 3. Customs broker licences are issued under Section 9 of the Customs Act . The requirements to obtain and hold a customs broker licence are detailed in the Customs Brokers Licensing Regulations , hereinafter referred to as the Regulations. Qualifications General 4. A customs broker licence can be granted to an individual, a corporation, or a partnership of individuals or corporations. 5. An individual applying for a custom broker licence has to be a citizen or permanent resident of Canada who is of good character, who is at least 18 years of age, who has the financial resources to conduct business in a responsible manner; and who has sufficient knowledge relating to imports and exports. 6. A corporation applying for a customs broker licence has to be incorporated in Canada, and a majority of directors have to be citizens or permanent residents of Canada. The corporation and all directors are to be of good character. The corporation has to have the financial resources to conduct business in a responsible manner, and at least one officer of the corporation has to be a qualified officer, as defined in the subsequent section “Qualified Officer”, and have sufficient knowledge relating to imports and exports. 7. In a partnership of individuals applying for a customs broker licence, each individual has to be a citizen or permanent resident of Canada who is of good character and who is at least 18 years of age. The partnership has to have the financial resources to conduct business in a responsible manner, and at least one partner has to be a qualified officer and have sufficient knowledge relating to imports and exports. 8. In a partnership composed of corporations applying for a customs broker licence, all corporations have to be incorporated in Canada with a majority of directors who are citizens or permanent residents of Canada. All corporations and all directors have to be of good character. All corporations have to have the financial resources to conduct business in a responsible manner. At least one officer of at least one of the corporations has to be a qualified officer and have sufficient knowledge relating to imports and exports. 9. All of the aforementioned reflects the requirements to be met in section 3 of the Regulations. Qualified Officer 10. Any individual or organization operating as a customs broker, whether a sole proprietorship, a corporation, or a partnership of individuals or corporations, has to have a qualified officer. If the licence is granted to a corporation or a partnership of corporations, the qualified officer has to be a partner, a director or an officer of the corporation. If the licence is granted to a partnership of individuals, the qualified officer has to be one of the partners. If the licence is granted to a sole proprietorship, the qualified officer has to be the owner of the unincorporated business granted the licence. 11. Individuals who are not an employee of a brokerage firm and wish to apply for a customs broker licence have twelve months from the date of the exam to submit an application. 12. The qualified officer is an individual who: a) has written and attained a grade of at least 60 per cent on the Customs Brokers Professional Examination which meets the requirement of sufficient knowledge relating to imports and exports set out in section 4 of the Regulations; b) has been appointed in the position as the qualified officer; and, c) may only work for one customs broker at a time. 13. For individuals to continue to meet the knowledge requirement of the Regulations, they have to be a partner, a director, or an employee of a licensed customs broker. If there is a break in service, the individual may no longer be eligible. Loss of Status 14. To remain eligible as a qualified officer, individuals have to work in the customs brokerage industry as a qualified officer or as an employee of a licensed customs broker. The maximum length of a break in service depends on when the break occurred: (a) if the break in service occurred prior to November 1986, any length is acceptable; (b) if the break in service occurred between November 1986 and April 2002, it cannot exceed six months; and, (c) if the break in service occurred after April 2002, it cannot exceed twelve months. 15. If an individual has forfeited eligibility due to a break in service, their status may be reacquired through successful completion of the Customs Broker's Professional Examination. For more information on the exam, please see Memorandum D1-8-3, Canada Border Services Agency Customs Brokers Professional Examination . Absence of a Designated Qualified Officer 16. While it is not a licensing requirement that a qualified officer work full time, there should always be someone available as a replacement (i.e., Director) in their absence. 17. Absence of the designated qualified officer from a brokerage firm will be permitted in the following circumstances: a) For planned absences, such as vacation or maternity leave, the qualified officer may be absent for a period of up to four (4) weeks provided that a temporary replacement is appointed. Where such a replacement cannot be obtained, the Commercial Registration Unit (HQ) may approve an absence under the following conditions: (i) an acceptable explanation is submitted; (ii) the remaining staff in the broker's office are capable of dealing with the ongoing work; and, (iii) appropriate arrangements are made so that if a client of the broker is in need of advice, the qualified officer can be contacted. b) For unplanned absences, such as sudden illness or abrupt termination, with the permission of the Commercial Registration Unit (HQ), the office may operate without a designated qualified officer for a period up to ninety (90) calendar days. If the qualified officer has not been replaced at that time, the licence is subject to cancellation. Licensing Procedures Application 18. Prior to the application of a customs broker licence, an applicant must first have a CARM client portal (CCP) user account. Once a CCP account has been created, the applicant can select the option to enroll in the Customs Broker program. 19. To submit a customs broker application, an applicant must download and complete the program enrolment form found on the CCP, obtain all required additional documentation, and upload and submit all components to the CCP. If the application submission is incomplete, the applicant will be notified, at which point the application can be amended to provide the missing information. 20. A complete application package includes: (a) a completed application Form L53 ; (b) a copy of the qualified officer certificate of qualification; (c) a completed Form L60, Customs Brokers Questionnaire , for the qualified officer and all partners and directors; (i) A certified criminal record check with fingerprinting from your local police station or police force of jurisdiction or an RCMP certified third party must be included with each L60 form for each qualified officer and all partners and directors (d) an attestation signed / affirmed by the qualified officer attesting that the broker’s business office meets regulatory requirements for signage, maintenance of independent books and records and that they will prominently display their broker licence or a copy thereof as soon as received. The CBSA reserves the right to perform a site inspection to ensure regulatory requirements are met. This attestation is signed/affirmed in Box 72 of the CARM enrolment form. (e) a copy of proof of Canadian citizenship or permanent residency of Canada for qualified officers and of directors; (f) articles of incorporation (except in the case of sole proprietorship) as outlined in s. 23 of this D-Memo; and, (g) upon successful completion and submission of the application; i) payment of the Customs Broker Licence fee (for the current fiscal year’s fee, please consult the website: Licensed customs brokers ); ii) security in the amount of CAD $50,000. Note: All fees for records checks and/or fingerprints are the responsibility of the applicant(s). Note: All partners and directors who are not Canadian citizens or permanent residents must still provide a certified criminal record check with fingerprinting. Instruction for certified criminal record checks with fingerprinting outside Canada that is certified by the RCMP can be found on the RCMP website . Note: All certified criminal record checks are valid for 6 months after issuance. 21. Once a complete application is approved, an invoice for the Customs Broker Licence fee is generated and posted to the applicant’s RM account in the CCP. The applicant must then post the required financial security and pay the Customs Broker Licence fee. Citizenship 22. As qualified officers and the majority of directors have to be Canadian citizens or permanent residents of Canada, proof of citizenship is required. For licensing purposes, acceptable proof would be a copy of one of the following: Canadian Citizens (a) birth certificate from a Canadian province or territory (issued under the Vital Statistics Act); (b) Canadian certificate of registration of birth abroad; (c) certified statement of live birth from a Canadian province or territory; (d) certificate of Canadian citizenship or certificate of naturalization (paper document or card, not commemorative issue); (e) certificate of Indian status (paper or plastic card); (f) registered Indian record (certified); or, (g) valid Canadian passport or Canadian passport expired for less than 5 months. Permanent Residents (a) Canadian immigration identification card; (b) confirmation of permanent residence (IMM 5292, 5688); (c) valid permanent resident card or a permanent resident card expired for less than 5 months; or, (d) record of landing (IMM 1000). 23. If the applicant is a corporation or a partnership of corporations, the following documentation also has to be provided upon submission of the application package: (a) a copy of the certificate of registration or incorporation for each corporation, proving that the firm is registered in Canada; and, (b) a resolution of the board of directors appointing the qualified officer and any Directors as an officer of the corporation. If the applicant is a partnership of corporations, this is required for only one of the partners. 24. The applicant may be requested to provide information, such as financial statements, to demonstrate sufficient financial resources to conduct business in a responsible manner. This information does not have to be submitted with the application, but may be requested at any time during the licensing process. 25. The completed application package, signed by the qualified officer, is to be submitted on the CCP. Acceptable forms of e-signature include scanned handwritten signatures, signatures from a pdf software’s “sign” function, or a local digital certificate signature. Security 26. A security deposit in the amount of CAD $50,000 is to be provided via the CCP in the final stages of the application. The CAD $50,000 security deposit is to protect the CBSA against loss while the licence is in effect. The CCP must be used to electronically post financial security. Memorandum D1-7-1, Posting Security for Transacting Bonded Operations outlines and explains general policies and procedures relating to the posting of security for participating in CBSA bonded transactions. 27. Financial security is accepted in CARM via one (1) of three (3) methods: (a) The applicant submits a non-cash bond via the CCP, and their surety provider accepts it; (b) The applicant makes a cash security request in the CCP; (c) The applicant's surety provider sends the non-cash bond via an Application Programming Interface (API) on behalf of the applicant and the bond is automatically accepted in CARM. For more information on CARM financial security please refer to CARM R2 Playbook section 14.0 Financial Security. Processing of Applications 28. Once an application package is complete, meaning that all the requirements of the Regulations are met, the application process takes approximately three months from the date of submission to the approval of a licence. 29. A departmental investigation will be conducted on the qualified officers, directors, and partners to establish the good character requirement. This investigation will examine criminal records, CBSA compliance history, credit history and personal and work references. The information provided on Form L60 will be used in this investigation along with the examination of a certified criminal record check with fingerprinting. All certified criminal record checks are valid for 6 months after issuance. Approval of Application 30. Upon the approval of the application, the applicant will be notified on the CCP of the results and will be granted an RM, a Customs Broker Licence number, and a transaction control number. A Customs Broker's Licence certificate will be provided to the applicant in the CCP as a downloadable PDF document. Rejection of Application 31. Should it be determined that any of the requirements of the Regulations have not been satisfied, the applicant will be informed through the CCP that the application has been rejected, specifying the unfulfilled requirement(s). The applicant may resubmit the application with new or additional information. Licence Fees 32. The annual fee for a customs broker licence is updated annually as issued under the Service Fees Act . Current fiscal year’s rates can be found by consulting the website Licensed customs brokers . 33. The licence fee is nonrefundable once an application has been processed; as well, fees will not be refunded when a customs broker ceases operations prior to the end of the licensing period. Licence Renewal 34. In accordance with sections 11 and 12 of the Regulations, a “Customs Broker Licence Renewal Fee Invoice” will be issued to all licensed customs brokers annually through the CCP. A licence, including a licence that has been renewed, expires on the 31st day of March in accordance with section 12 of the Regulations. 35. Payment of the invoice is to be made on the CCP. The CBSA will issue Form K23, Miscellaneous invoice , through the CCP for the fee, at which point the renewal fee can be paid via the CCP. Conduct of Business Licence Authorization 36. A successful application for a customs broker licence authorizes the holder to transact business as a customs broker at any CBSA commercial office in Canada. Business Office 37. The business office where business is transacted as a customs broker is to maintain or have access to independent files and records. 38. Every customs broker shall display prominently their customs broker licence or a copy thereof, in the office where they transact business as a customs broker. 39. Where the customs broker is a partnership or a corporation, the customs broker shall display a sign bearing the name under which the customs broker is authorized to transact business. 40. While the requirement for a CBSA site inspection has been eliminated, the CBSA reserves the right to perform a site inspection to ensure regulatory requirements are met. The qualified officer will be required to attest that these requirements have been met on the application for a broker licence. Importer Receipts 41. Subsection 14(c) and (d) of the Regulations requires customs brokers to provide their clients with copies of the accounting documents submitted on their behalf. Where the broker is an EDI (electronic data interchange) participant and copies of accounting documents bearing the customs accounting number and official customs stamp are not available, the customs broker will provide to the importer a receipt which reports the following details of the transaction: (a) the customs transaction number, including line number where applicable; (b) a description of goods; (c) the value and tariff code of each item; (d) the exchange rate; (e) the rates of duties and taxes; and, (f) the amount of duties and taxes paid or refunded. Records 42. The methods and procedures outlined in Memorandum D17-1-21, Maintenance of Records in Canada by Importers , also apply to those records to be kept by customs brokers pursuant to subsection 17(1) of the Regulations. Surrender of Licence 43. When a customs broker's licence is cancelled or when the broker has ceased to transact business as a customs broker, the licence is to be removed from display in the broker’s business location. Licence Changes Notification of Changes 44. Customs brokers are required to notify the CBSA of any changes affecting the validity of a licence. Such changes include, but are not limited to, changes in ownership, name changes, changes to the directors and officers of a corporation, the departure of a qualified officer, or the relocation of a business office. Any such changes require the submission of updated forms and additional documentation to be uploaded directly to the CCP, as is indicated in the following sections for each respective change. 45. Failure to report changes to the CBSA may result in the application of penalties under the Administrative Monetary Penalties System (AMPS). 46. If a change to a licence results in that customs broker no longer meeting the requirements of the Regulations, or if the change requires that a new licence be issued, the CBSA shall immediately inform the customs broker in writing. Change of Ownership 47. When the ownership of a customs broker changes, the existing licensee must advise the CBSA through the CCP as soon as possible prior to the effective date of the change. The existing licensee must notify the CBSA of the change. The notification is to be sent to Brokers_Licensing-Agrement_des_courtiers@cbsa-asfc.gc.ca and will include the following information in respect of the new ownership: (a) the reason for the change in ownership; (b) the effective date of the change; (c) the names of any new directors (and proof of citizenship, where applicable) that may have joined as a result of the change; and, (d) a completed Form L60 for each new appointee. (e) a certified criminal record check with fingerprinting; o All certified criminal record checks are valid for 6 months after issuance. 48. The CBSA will acknowledge the change of ownership through the CCP once any investigations have been completed. 49. The legal entity holding the licence prior to the change has to continue to exist after the change. If the original licence holder ceases to exist as a result of a change of ownership, a new licence application has to be made. For example, if another corporation purchases the assets of a licensed customs broker, and the first corporation is then dissolved, the licence is no longer valid. The purchasing corporation has to submit an application for a new licence. 50. In the case of sole proprietorships or partnerships of individuals, a change of ownership is not allowed as the licence is granted to the individual or partnership. Amalgamation 51. When a customs broker structured as a corporation or a partnership of corporations undergoes an amalgamation, the CBSA is to be notified through the CCP as soon as possible prior to the effective date of the change. The existing licensee must notify the CBSA of the change. During an amalgamation, the final legal entity which results from the amalgamation has to have existed and been licensed prior to the amalgamation. If the amalgamation results in a new or a previously unlicensed legal entity, a new application for a licence is to be submitted. 52. The notification is to be sent to Brokers_Licensing-Agrement_des_courtiers@cbsa-asfc.gc.ca and will include the following information in respect of the amalgamation: (a) a copy of amendments to the articles of incorporation reflecting the change; (b) the effective date of the change; (c) the names of any new directors or qualified officer (and proof of citizenship where applicable) that may have joined as a result of the change; (d) a completed Form L60 for each new appointee; and, (e) a certified criminal record check with fingerprinting; o All certified criminal record checks are valid for 6 months after issuance; (f) if security has been posted in the form of a non-cash bond or bond on the CCP, an endorsement to the bond is to be submitted to reflect the new structure. 53. The CBSA will acknowledge the amalgamation through the CCP once any investigations have been completed. Change of Name 54. When the name of the licence holder is changed, the CBSA is to be notified through the CCP as soon as possible prior to the effective date of the change. The existing licensee must notify the CBSA of the change. The notification is to be sent to Brokers_Licensing-Agrement_des_courtiers@cbsa-asfc.gc.ca and will include the following information in respect of the new name: (a) revised articles showing the new legal name; (b) a list of current officers and directors; (c) a completed Form L60 for each of the new directors; and, (d) a certified criminal record check with fingerprinting; o All certified criminal record checks are valid for 6 months after issuance; (e) if security has been posted in the form of a non-cash bond or a D120, Customs Bond , an endorsement to the bond is to be submitted to reflect the new structure. 55. The CBSA will acknowledge the change of name through the CCP once any investigations have been completed. Upon acknowledgement of the change by the CBSA, a new licence will be issued and the customs broker can make the corresponding name change to their program account name on the CCP. Change of Qualified Officer 56. When a customs broker that is a corporation, a partnership, or a partnership of corporations appoints a new qualified officer, the CBSA is to be notified through the CCP as soon as possible prior to the effective date of the change. The existing licensee must notify the CBSA of the change. The notification is to be sent to Brokers_Licensing-Agrement_des_courtiers@cbsa-asfc.gc.ca and will include the following information in respect of the new qualified officer: (a) a copy of a resolution of the board of directors appointing the new qualified officer as an officer of the corporation; (b) a completed Form L60 for the new qualified officer; (c) Proof of citizenship / permanent resident status ; (d) Customs broker licensing exam certificate ; and (e) a certified criminal record check with fingerprinting; o All certified criminal record checks are valid for 6 months after issuance. 57. An investigation will be conducted on the new qualified officer. If the new qualified officer meets the requirements of the Regulations, the customs broker will be informed via the CCP that the change has been accepted. If the new qualified officer does not meet the requirements, the customs broker will be informed via the CCP that the change has been rejected, specifying the unfulfilled requirement(s). The customs broker may request that the CBSA review the decision on the basis of new or additional information. 58. Customs brokers that are sole proprietorships may not change their qualified officer. Change of Directors 59. When there are new directors, or individuals cease to be directors, the CBSA is to be notified through the CCP as soon as possible prior to the effective date of the change. The existing licensee must notify the CBSA of the change. The notification is to be sent to Brokers_Licensing-Agrement_des_courtiers@cbsa-asfc.gc.ca and will include the following information in respect of the new directors: (a) a copy of a resolution of the board of directors appointing the new directors (and proof of citizenship where applicable) as directors of the corporation; (b) a completed Form L60 for the new directors; (c) a certified criminal record check with fingerprinting; and, o All certified criminal record checks are valid for 6 months after issuance. (d) the date the director ceases to be a director of the brokerage company. 60. The CBSA will acknowledge the change of directors through the CCP once any investigations have been completed. Change of Partners 61. When a partner enters or leaves a licensed partnership or partnership of corporations, the CBSA is to be notified through the CCP as soon as possible prior to the effective date of the change. The existing licensee must notify the CBSA of the change. The notification is to be sent to Brokers_Licensing-Agrement_des_courtiers@cbsa-asfc.gc.ca and will include, in respect of the new partner, a completed Form L60 for the new partner, including a certified criminal record check with fingerprinting, if the customs broker is a partnership of individuals, or for the directors of the corporation, if the customs broker is a partnership of corporations. All certified criminal record checks are valid for 6 months after issuance. 62. The CBSA will acknowledge the change of partners through the CCP once any investigations have been completed. 63. When a partner in a customs broker changes, the legal entity holding the licence prior to the change has to continue to exist after the change. If the original licence holder ceases to exist as a result of a change of partnership, a new licence application is to be made. Change of Address 64. If the address of the business office where a customs broker is licensed changes, the CBSA must be notified by the licensee of the change as soon as possible prior to the effective date of the change. The notification is to be sent to Brokers_Licensing-Agrement_des_courtiers@cbsa-asfc.gc.ca and will include the new address and of the date the new office will be opened. 65. The CBSA will acknowledge the change of address and upon acknowledgement of the change by the CBSA, the customs broker can make the corresponding address change to their program address on the CCP. Suspension or Cancellation 66. The Minister, or a person designated by the Minister, may suspend or cancel a customs broker's licence if the license holder has failed to comply with the Regulations. Grounds for suspension or cancellation include: (a) contravening an Act of Parliament or a Regulation related to the import or export of goods; (b) fraud or attempted fraud; (c) evading, attempting to evade, or suggesting the evasion of duties and taxes; (d) failure to comply with the Regulations; (e) insolvency or bankruptcy; (f) dishonest conduct as a customs broker; (g) failure to carry out the duties and responsibilities of a customs broker in a competent manner; (h) ceasing to transact business as a customs broker; and, (i) no longer being qualified under the Regulations. 67. When a licence is suspended by the Minister, the CBSA will immediately advise the licensee of the suspension and provide all relevant information concerning the grounds for the suspension. The licensee will have 30 days to provide information as to why the licence should be reinstated. This information should be provided through the CCP as indicated on CBSA’s suspension letter. 68. In cases where the licensee must take corrective action, the proposed suspension will be withdrawn when the CBSA is satisfied that the reasons for the suspension have been resolved. The licensee will be advised through the CCP when a suspended licence has been reinstated. 69. Before the Minister cancels a licence for the above reasons listed in section 66, the CBSA will advise the licensee by communications sent to the licensee 30 days prior to the intended date of cancellation. The CBSA will provide the licensee with all relevant information concerning the grounds for the cancellation. During the 30-day period, the licensee may provide information to the CBSA through the CCP as indicated in CBSA’s notice of cancellation explaining why the licence should not be cancelled. The CBSA will consider this information and the notice of cancellation will be withdrawn if the Minister is satisfied that the cause for the cancellation no longer exists. 70. Cancelled licences will not be reinstated. The holder of a licence that has been cancelled has to apply for a new licence and be granted a new licence in order to again conduct business as a customs broker. 71. Documentation concerning changes, cancellation and suspensions of licences should be submitted through the CCP. Brokerage Fees 72. Fees charged for brokerage services constitute a private business transaction between the customs broker and the client. The CBSA does not intervene in fee disputes unless the client can demonstrate that the customs broker is in contravention of the Regulations by dishonest conduct, fraud or incompetence. Additional Information 73. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time/except holidays). TTY is also available within Canada: 1-866-335-3237 . References D120, Customs Bond L53, Application for a Customs Brokers Licence L60, Customs Brokers Questionnaire Administrative Monetary Penalties System Applicable legislation Customs Act Customs Brokers Licensing Regulations Related D memoranda D1-7-1, Posting Security for Transacting Bonded Operations D1-8-3, Canada Border Services Agency Customs Brokers Professional Examination D17-1-21, Maintenance of Records in Canada by Importers Superseded D memorandum November 22, 2024 Issuing office Regulatory Trade Programs Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch Contact us For more information, please contact the Commercial Registration Unit at Brokers_Licensing-Agrement_des_Courtiers@cbsa-asfc.gc.ca .", @@ -565,7 +565,7 @@ "act_name": "CBSA D-Memoranda", "section": "D1-8-1", "marginal_note": "References", - "part": "", + "part": "Licensing of Customs Brokers", "division": "", "heading": "", "text": "- D120, Customs Bond\n- L53, Application for a Customs Brokers Licence\n- L60, Customs Brokers Questionnaire\n- Administrative Monetary Penalties System\nApplicable legislation\n- Customs Act\n- Customs Brokers Licensing Regulations\nRelated D memoranda\n- D1-7-1, Posting Security for Transacting Bonded Operations\n- D1-8-3, Canada Border Services Agency Customs Brokers Professional Examination\n- D17-1-21, Maintenance of Records in Canada by Importers\nSuperseded D memorandum\nNovember 22, 2024\nIssuing office\nRegulatory Trade Programs Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch", @@ -583,7 +583,7 @@ "act_name": "CBSA D-Memoranda", "section": "D1-8-3", "marginal_note": "Plain language summary", - "part": "", + "part": "Canada Border Services Agency Customs Brokers Professional Examination", "division": "", "heading": "", "text": "This memorandum contains information concerning the Customs Brokers Professional Examination, given pursuant to section 15 of the Customs Brokers Licensing Regulations .\nTarget audience: Importers of commercial goods\nKey content: How to apply for and take the Canada Border Services Agency’s Customs Brokers Professional Examination\nKeywords: CARM, accounting, commercial goods, importer, payment, program", @@ -601,7 +601,7 @@ "act_name": "CBSA D-Memoranda", "section": "D1-8-3", "marginal_note": "On this page", - "part": "", + "part": "Canada Border Services Agency Customs Brokers Professional Examination", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Guidelines\n- Appendix\n- References\n- Contact us", @@ -619,7 +619,7 @@ "act_name": "CBSA D-Memoranda", "section": "D1-8-3", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Canada Border Services Agency Customs Brokers Professional Examination", "division": "", "heading": "", "text": "Updates to this memo are to advise of yearly increases to the fee for taking the Customs Brokers Professional Examination.", @@ -637,7 +637,7 @@ "act_name": "CBSA D-Memoranda", "section": "D1-8-3", "marginal_note": "Guidelines", - "part": "", + "part": "Canada Border Services Agency Customs Brokers Professional Examination", "division": "", "heading": "", "text": "1. The Customs Brokers Licensing Regulations (Regulations) require any person intending to transact business as a customs broker to have sufficient knowledge of the laws and procedures relating to the importation and exportation of goods. This is accomplished by successfully completing the examination administered by the Canada Border Services Agency (CBSA) and then continuously updating the knowledge through ongoing prescribed business experience. For information on the criteria that the licensed customs brokers must meet, refer to Memorandum D1-8-1: Licensing of Customs Brokers .\nAdministration and Frequency of the Examination\n2. The examination is offered in each region at least once a year.\n3. A written notice is posted in all CBSA commercial offices and on the CBSA website at least sixty (60) days prior to the date of the examination.\n4. Candidates are responsible for all expenses incurred while attending the examination. Candidates are required to show valid photo identification before the examination is administered.\nExamination\n5. The examination is intended for those individuals intending to apply for a customs broker licence as an individual or those intending to take the position of qualified officer on behalf of a partnership or corporation. A qualified officer is the individual who meets the requirements of section 3 of the Regulations governing residency, citizenship, age and character, and the knowledge and experience qualifications set out in section 4 of the Regulations, and who the licence-holder identifies as the qualified officer.\n6. Applications for the examination are to be made in writing on Form L55, Application for Customs Brokers Examination . This form is to be submitted to the chief officer of CBSA at the nearest CBSA office at least thirty (30) days before the date of the examination. Applications received after this deadline will not be accepted.\n7. The application must be accompanied by a non-refundable payment. Please refer to the: Customs Brokers Professional Examination website for the applicable fiscal year's fee.\n8. The examination consists of one-three hour session. The questions are multiple-choice. The Appendix provides a list of suggested (but not limited to) areas of knowledge that will be tested. Candidates must attain an overall passing grade of 60 percent.\nResults of the Examination\n9. Results are emailed to each candidate within four weeks of the date of the examination.\n10. By passing this examination, candidates will have demonstrated that they meet the knowledge requirement of section 4 of the Regulations. Successful completion of the examination alone does not mean that an individual can be considered a customs broker. The title “customs broker” is reserved for individuals, partnerships, or corporations who are authorized to transact business under the authority of a customs brokers licence issued by the CBSA. For detailed requirements, please refer to the Customs Brokers Licensing Regulations or to Memorandum D1-8-1: Licensing of Customs Brokers .\n11. Individuals who have fulfilled the knowledge requirement of the Regulations through successful completion of the examination must work in the customs brokerage industry to maintain this qualification. The work may be as an individual licensed customs broker, as a partner, a director, the qualified officer or an employee of a licensed customs broker. If there is a break in service, the individual may no longer be eligible (see Memorandum D1-8-1: Licensing of Customs Brokers for details).\n12. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time/except holidays). TTY is also available within Canada: 1-866-335-3237 .", @@ -655,7 +655,7 @@ "act_name": "CBSA D-Memoranda", "section": "D1-8-3", "marginal_note": "Appendix", - "part": "", + "part": "Canada Border Services Agency Customs Brokers Professional Examination", "division": "", "heading": "", "text": "Suggested (but not limited to) Areas of Knowledge Tested Through the Canada Border Services Agency Customs Brokers Professional Examination\nThe examination tests individuals on their knowledge of the laws and procedures relating to the importation and exportation of goods, including:\n- provisions of the Customs Act , the Customs Tariff , the Excise Act , the Excise Tax Act , and the Special Import Measures Act ;\n- CBSA regulations, policies, and procedures;\n- legislation administered by the CBSA on behalf of other government departments as it relates to the importation and exportation of goods; and\n- general business practices.", @@ -673,7 +673,7 @@ "act_name": "CBSA D-Memoranda", "section": "D1-8-3", "marginal_note": "References", - "part": "", + "part": "Canada Border Services Agency Customs Brokers Professional Examination", "division": "", "heading": "", "text": "The following D-memoranda references contain details of suggested (but not limited to) areas of knowledge tested, and are provided to assist individuals preparing for the examinations:\n- Broker Licensing, Invoicing Requirements, Security D1 Series\n- Reporting D3 Series\n- Warehousing, Duty Free Shops and Ships Stores D4 Series\n- International mail (see also D8 Series; D17 Series) D5 Series\n- Refunds D6 Series\n- Drawbacks D7 Series\n- Remissions and Temporary Importation D8 Series\n- Tariff Classification/Commodities D10 Series\n- General Tariff Information D11 Series\n- Valuation D13 Series\n- Special Import Measures Act (SIMA) D14 Series\n- Accounting and Release Procedures D17 Series\n- Acts and Regulations of Other Government D19 Series\n- Exportations D20 Series\n- Administrative Monetary Penalty System D22 Series\nCurrent versions of the above D-memoranda and of the Customs Tariff can be found on the CBSA Web site at Canada Border Services Agency under “Publications and Forms.”\nCurrent versions of the Customs Act , the Excise Act , the Excise Tax Act , and the Special Import Measures Act , can be found at the Department of Justice Laws Web site at Justice Laws Website .\nThe CBSA does not provide training courses or study guides for individuals preparing to write the Canada Border Services Agency Customs Brokers Professional Examination.\nApplicable legislation\n- Customs Act\n- Customs Tariff\n- Excise Act\n- Excise Tax Act\n- Special Import Measures Act\n- Customs Brokers Licensing Regulations\nRelated D memoranda\nMemorandum D1-8-1: Licensing of Customs Brokers\nSuperseded D memorandum\nNovember 7, 2013\nIssuing office\nRegulatory Trade Programs Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch", @@ -1411,7 +1411,7 @@ "act_name": "CBSA D-Memoranda", "section": "D2-3-6", "marginal_note": "Plain language summary", - "part": "", + "part": "Non-commercial provincial tax collection programs", "division": "", "heading": "", "text": "Target audience: Importers of non-commercial goods.\nKey content: The Canada Border Services Agency collects provincial taxes on non-commercial imports on behalf of participating provinces.\nKeywords: policy, travellers, provincial sales taxes, import, non-commercial, harmonised sales tax\nOn this page Updates made to this D-memo Definitions Guidelines Provincial Agreements Provincial Sales Tax (PST) / Harmonized Sales Tax (HST) Exemptions Provincial Tobacco Tax Provincial Alcohol Markup Non-payment of the PST, the HST, Tobacco Tax or the Alcohol Markup Refunds and Adjustments Dishonoured Items - Chargebacks - Non Sufficient Fund Items Seizures Calculation and Application of the Provincial Sales Tax, Harmonized Sales Tax, Provincial Tobacco Tax, and Alcohol Markup Harmonized Sales Tax (HST) - Rebate on Imports by First Nations People (Ontario Only) Additional Information Appendix A - Provincial Sales Tax, Harmonized Sales Tax, Tobacco Tax on Non-commercial Importations Appendix B - Federal-Provincial Agreements Status as of January 1, 2016 References Contact us\nUpdates made to this D-memo This memorandum has been revised to reflect: Clarification to imports where Ontario provincial taxes are applied Updated tax rates in Appendix A Minor formatting and word edits", @@ -1429,7 +1429,7 @@ "act_name": "CBSA D-Memoranda", "section": "D2-3-6", "marginal_note": "On this page", - "part": "", + "part": "Non-commercial provincial tax collection programs", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines Provincial Agreements Provincial Sales Tax (PST) / Harmonized Sales Tax (HST) Exemptions Provincial Tobacco Tax Provincial Alcohol Markup Non-payment of the PST, the HST, Tobacco Tax or the Alcohol Markup Refunds and Adjustments Dishonoured Items - Chargebacks - Non Sufficient Fund Items Seizures Calculation and Application of the Provincial Sales Tax, Harmonized Sales Tax, Provincial Tobacco Tax, and Alcohol Markup Harmonized Sales Tax (HST) - Rebate on Imports by First Nations People (Ontario Only) Additional Information\n- Appendix A - Provincial Sales Tax, Harmonized Sales Tax, Tobacco Tax on Non-commercial Importations\n- Appendix B - Federal-Provincial Agreements Status as of January 1, 2016\n- References\n- Contact us", @@ -1447,7 +1447,7 @@ "act_name": "CBSA D-Memoranda", "section": "D2-3-6", "marginal_note": "Definitions", - "part": "", + "part": "Non-commercial provincial tax collection programs", "division": "", "heading": "", "text": "1. In this memorandum, the following definitions apply:\nAd valorem in proportion to the value: applied to certain duties and taxes levied on goods, property, etc. as a percentage of their value. Alcohol markup the amount that is payable by an individual as a result of the legislation and assessment of the province on alcohol imports. Markup rates depend on product type and alcohol percentage. Provincial liquor boards set the alcohol markups. Casual Goods are defined as goods imported into Canada other than commercial goods; as per Memorandum D17-1-3, Casual Importations and the Accounting for Imported Goods and Payment of Duties Regulations . Casual Refund Centre (CRC) is the CBSA office responsible for the receipt, review and processing of the form B2G CBSA Informal Adjustment Request . Commercial Goods Goods imported into Canada for sale or for any commercial, industrial, occupational, institutional, or other similar use. Form B2G, CBSA Informal Adjustment Request are for travellers to complete and file with a CBSA casual refund centre to request an adjustment or a refund. Form BSF715 or BSF715-1 Casual Goods Accounting Document is a CBSA form that is used to account for and document non-commercial importations. The document indicates the customs duty, excise duty, goods and services tax (GST)/ HST , PST , provincial liquor markups or fees, and provincial tobacco tax applicable. Goods and Services Tax (GST) on the importation of casual goods Most goods imported into Canada are subject to the federal GST , which is calculated at the rate of 5% of the duty-paid value of the shipment. Harmonized Sales Tax (HST) is the federal GST blended with the PST to create a single rate in the participating provinces. Liquor fee the liquor fee is a consumption tax imposed directly on consumers of alcohol. It is a provincial assessment on non-commercial imports of alcohol products. The minimal provincial liquor fees are assessed on importations of liquor accompanying a traveller in provinces where there is no agreement to collect alcohol markups. Non-commercial goods/importations goods/importations destined for individual use and not intended for sale, commercial, institutional, occupational, or other like use. Otherwise known as “casual goods/importations”. Non-taxable goods specifically exempted, relieved subject to point of sale discount or rebate or not payable at importation as provided for in provincial legislation. Participating provinces the provinces that have HST agreements with the Government of Canada are New Brunswick, Nova Scotia, Newfoundland and Labrador, Ontario and Prince Edward Island. Please consult Appendix A for the provinces' HST rates. Provincial authorities provincial departments of finance and revenue, as well as provincial liquor boards. Provincial taxes include, unless otherwise specified, Provincial Sales Tax (PST), tobacco tax, specific tobacco tax, alcohol markup, provincial liquor fees and, in Québec only, a specific tax on alcohol. Resident a person who, in the settled routine of that person's life, has a home, resides, and is ordinarily present in Canada. Seasonal resident a person who is not a resident of Canada and who leases for not less than three years or who owns, for seasonal use, a residence in Canada other than a time-sharing residence or a mobile home. Settlers all individuals who enter Canada with the intention of establishing for the first time a residence for a period of not less than 12 months. Specific alcohol tax (Quebec) every person who carries on business or ordinarily resides in Quebec and brings or causes to be brought into Quebec any alcoholic beverage for use or consumption by himself or by another person at his expense, or purchases by way of a retail purchase made outside of Quebec, an alcoholic beverage that is in Quebec shall, on the date that the use or consumption of the alcoholic beverage in Quebec begins, pay to the Minister a specific tax of beer or of any other alcoholic beverage brought in or purchased. Specific tobacco tax a tax imposed on tobacco products based on the numerical or weight amount of the product. It applies to cigarettes, tobacco sticks and manufactured tobacco products other than cigars. Specified motor vehicle is defined in the Excise Tax Act to mean a vehicle that is, or that would be, if it were imported, classified under one of several tariff items in Schedule I to the Customs Tariff . Generally, this includes all motor vehicles, other than racing cars classified under heading number 87.03, and any prescribed motor vehicles. Tobacco tax is a consumption tax imposed directly on consumers of tobacco. It is a provincial assessment on non-commercial imports of tobacco products. Taxable goods means tangible personal property subject to tax under the Excise Tax Act and the provincial tax act. Zero rated goods means goods taxable at 0% (zero-rated) and tax is not charged on these goods.", @@ -1465,7 +1465,7 @@ "act_name": "CBSA D-Memoranda", "section": "D2-3-6", "marginal_note": "Guidelines", - "part": "", + "part": "Non-commercial provincial tax collection programs", "division": "", "heading": "", "text": "2. The PST , tobacco tax, and alcohol markup are assessed only on non-commercial importations when the CBSA has agreements with provincial authorities to collect a specific provincial tax through a given stream.\n3. When an agreement exists with a province, the provincial taxes are collected only on goods that are subject to the GST or other federal duties. The CBSA will not collect provincial taxes on remissions or personal effects of settlers and returning residents, except when personal exemptions are exceeded. Appendix A has a list of provincial tax collection agreements between the provinces and the CBSA. For more information on settlers, please refer to Memorandum D2-2-1, Settlers's Effects – Tariff Item No. 9807.00.00 .\n4. At most travellers processing facilities, the Travellers Entry Processing System (TEPS) will automatically calculate the appropriate PST , HST , tobacco tax, and alcohol markup.\nProvincial agreements\n5. The Federal-Provincial Fiscal Arrangements Act and the subsequent Order in Council, P.C. 1992-1268 dated June 11, 1992 , provide authority to enter into agreements with the provinces and territories with respect to the collection of the PST, provincial tobacco tax and alcohol markup/fee.\n6. Amendments have also been made to the respective Provincial Acts for provinces in regards to agreements with the CBSA. Such agreements provide the CBSA with the legal authority to collect and remit the PST , provincial tobacco tax and alcohol markup/fee, and to detain goods should an individual refuse to pay the applicable provincial taxes and/or alcohol markup/fee.\nProvincial Sales Tax (PST)/Harmonized Sales Tax (HST)\n7. Since some provinces have chosen to exempt certain types of goods from the PST , the PST is not always collected on goods that are subject to the GST . For assistance in determining the tax status of a good, please contact the province's tax authority.\n8. The PST is only collected on taxable goods imported by, or released to, residents who are defined as individuals who reside, ordinarily reside, or carry on business in these provinces. Depending on the type of good imported, by a seasonal resident, the PST is not collected. For more information on importation of goods by seasonal residents, please refer to Memorandum D2-2-3 , Importation of Goods by Seasonal Residents .\n9. The HST rate will be levied on all taxable non-commercial importations by residents of participating provinces. The HST rate will be collected regardless of where a resident or the goods enter into Canada.\n10. Importations of taxable non-commercial goods by non-residents into HST -participating provinces are subject only to the GST (in addition to all other applicable duties and taxes). Under the Excise Tax Act , only residents are subject to the provincial component of the HST and, for the purposes of that Act, a seasonal resident is not a resident. Therefore, importations of taxable non-commercial goods by seasonal residents into HST participating provinces are not subject to the provincial portion of the HST .\n11. Specified motor vehicles are only subject to GST at the time of importation. The provincial sales tax on vehicles is collected when the owner registers the vehicle with the province.\nExemptions\n12. Provinces may exempt certain types of goods from the PST and/or apply the exemptions according to its provincial legislation. For assistance in determining the tax status of a good, contact the province's tax authority or the CRA for participating HST provinces.\n13. Some casual goods regulated under the Non-Taxable Imported Goods Regulations , are exempt from GST . Goods exempt from GST are also exempt from the HST , PST , provincial tobacco tax, and/or alcohol markup/fee.\nProvincial tobacco tax\n14. Residents of provinces with an agreement to collect the tobacco tax are only subject to the tax when they import non-commercial goods into their province of residence. These taxes are not payable when the border services officer ( BSO ) is satisfied that the goods are in transit, and/or destined for use or consumption in another province.\n15. The Excise Act, 2001 and the Stamping and Marking of Tobacco, Cannabis and Vaping Products Regulations came into force on July 1, 2003 . Section 4 of the Regulations prescribes a limit of five units of unstamped tobacco products that can be imported for personal consumption. Such shipments are considered non-commercial and are not subject to the stamping provisions that apply to commercial shipments, as stated in Section 3 of the Regulations. However, unless they are stamped, you will have to pay a special duty on these products upon importation on top of the duties and taxes owing. Importations of tobacco products that are over the five unit limit will be treated as commercial importations. These will be subject to the stamping requirements stated in the Regulations. One unit of tobacco is defined as 200 cigarettes or 200 tobacco sticks or 200 grams of manufactured tobacco or 50 cigars/cigarillos .\n16. Tobacco and tobacco products imported in the postal and courier streams are also subject to provincial tobacco taxes at full rate and without any applicable duty or tax relief.\n17. Clients cannot obtain release of their casual shipments of tobacco until the payment of the provincial tobacco tax has been remitted to the CBSA.\nNote: Herbal cigarettes that do not contain tobacco do not fall under the Provincial Tobacco Tax Acts . PST/QST may apply as per usual for any goods if imported non-commercially.\nProvincial alcohol markup\n18. Under the Importation of Intoxicating Liquors Act , provincial liquor boards have the sole authority to import intoxicating liquor. The quantities of alcohol a traveller can bring in must be within the limit set by the province or territory where that person will enter Canada. For more information, the appropriate provincial or territorial liquor control authority where the person enters the country should be contacted before arrival back in Canada.\n19. A traveller returning from an absence of at least 48 hours can benefit from a personal exemption including:\n- 1.5 litres of wine\n- a total of 1.14 litres of alcoholic beverages or\n- up to a maximum of 8.5 litres of beer or ale\n20. For more information on the personal exemptions for residents returning to Canada, please consult Memorandum D2-3-1, Personal Exemptions for Residents Returning to Canada .\n21. The minimal provincial liquor fees are assessed on importations of liquor accompanying a traveller in provinces where there is no agreement to collect alcohol markups.\n22. Provincial alcohol markups are collected on all non-commercial importations of alcohol entering Canada through provinces that have reached a collection agreement with the CBSA, regardless of the ultimate destination for consumption or the traveller's province or country of residence. When a resident/non-resident is returning to Canada through a province where there is no agreement, the Provincial Liquor Fee would be collected.\n23. Clients cannot obtain release of their casual shipments of alcohol until the payment of the alcohol markup/fee has been remitted to the CBSA.\nNon-payment of the PST , the HST , tobacco tax or the alcohol markup\n24. If an individual refuses to pay the PST , HST , tobacco tax, or alcohol markup, border services officers have the legal authority to detain goods until payment is made.\n25. When goods are detained, a border services officer will complete the Form BSF241, Non-monetary General Receipt, and give a copy to the individual who has refused to pay.\n26. The detention, storage, or disposal of the goods will be handled according to the terms and conditions outlined in the collection agreement. If there are no detention procedures stated in the agreement, the detention, storage, and disposal of the goods are handled according to Memorandum D4-1-5 , Storage of Goods , and Memorandum D2-6-3 , Disposition of Alcoholic Beverages .\nRefunds and adjustments\n27. When federal duties and taxes are refunded, the CBSA will refund any PST, HST, tobacco tax, and alcohol markup collected in error.\n28. To apply for the refund, the importer must complete the Form B2G, CBSA Informal Adjustment Request, and send it with supporting documentation, as outlined in Memorandum D6-2-6 Refund of Duties and Taxes on Non-commercial Importations , to the applicable CBSA casual refund center as indicated on the form.\n29. Any interest payable on refunds will be calculated on the federal amount of duties and taxes refunded. No interest will be remitted on the amount of provincial taxes.\n30. If the CBSA determines after review that an importer owes an additional federal amount of more than $7.50, the importer will be notified by letter. The letter will indicate the amount owing, any additional PST , and the reasons for the adjustment. The claim will then be sent to the regional finance area for collection.\n31. If the PST has been assessed in error on commercial goods, the importer can submit an adjustment as outlined in CBSA Memorandum D17-2-1 Adjusting Commercial Accounting Declarations.\nDishonoured items – Chargebacks – Non sufficient fund items\n32. Duties and taxes owing are occasionally paid by cheque or credit card. If a cheque is returned by a financial institution due to insufficient funds, or a charge to a credit card is refused, the CBSA will take any necessary action to collect federal duty and tax, as well as any provincial tax owing.\nSeizures\n33. As PST s are not duties as defined in section 2 of the Customs Act , the PST is not included when calculating the terms of release for the seizure (i.e., provincial rates are not part of the penalty calculations for seizure of the goods or for return of the conveyance).\n34. When seizure action is taken against tobacco or alcohol products, tobacco tax and alcohol markups or fees are not assessed. There are no terms of release for these types of goods, except in cases when a seizure is being overturned through an appeal. In such cases, the provincial taxes should be collected before release.\n35. The PST will be calculated and assessed independently of the seizure accounting document.\nCalculation and application of the Provincial sales tax, Harmonized sales tax, Provincial tobacco tax, and Alcohol markup\n36. The application of the HST , PST and provincial tobacco tax on casual shipments is based on the province in which the goods are released. The application of the alcohol markup/fee will be assessed based on the province of importation, regardless of the intended final destination of the goods.\nFor example, casual goods destined to a consumer in Quebec will not be assessed according to the Quebec sales tax, when the goods are released by a courier in Ontario. The Ontario HST will not be applicable either, as the goods are not consigned to that province. Only GST and duties is applicable and no provincial sales tax will be applied. The remaining provincial portion is payable through the importers' self-assessment to the province of Quebec.\n37. In provinces where there is an agreement to collect the PST , any applicable specific tobacco tax and alcohol markup are added to the value for GST before calculating the PST .\n38. The PST on goods and ad valorem provincial tobacco tax on cigars are not calculated on the same value in all provinces. Alberta, Saskatchewan and Manitoba apply the PST and ad valorem provincial tobacco tax on cigars on the duty-paid value, the same value used to calculate GST . Québec applies the PST on goods and the ad valorem provincial tobacco tax on cigars on GST paid value or, the value for GST plus GST . In the participating provinces, HST on goods is calculated on the duty-paid value. In New Brunswick, the ad valorem provincial tobacco tax on cigars is calculated on the value for HST plus HST . However, the ad valorem provincial alcohol markup always applies to the value for GST / HST .\n39. Provinces can exempt certain types of goods from the PST and/or apply the exemptions according to provincial legislation. The CBSA will automatically deduct this rebate from the PST / HST payable at the time of importation. For assistance in determining the tax status of a good, contact the province's tax authority or the Canada Revenue Agency for participating HST provinces.\n40. The CBSA only collects the GST when specified motor vehicles are imported into Canada. Any applicable provincial sales tax is collected by the provincial motor vehicle authority when the vehicle is registered.\nHarmonized Sales Tax (HST) – Rebate on Imports by First Nations People (Ontario Only)\n41. There is a Harmonized Sales Tax (HST) rebate available, at ports of entry (POEs) in Ontario only , for First Nations people that are importing eligible non-commercial goods exclusively for their personal use or consumption. Importations into other Canadian provinces do not qualify for this HST rebate and as such importations made by First Nations people, bands or band-empowered entities are subject to the normal importation rules where importations are subject to tax unless they are specifically zero-rated (i.e., taxable at the rate of 0%). The Goods and Services Tax (GST) and HST on imported goods is collected by the Canada Border Services Agency (CBSA) under the authority of the Customs Act at the time of importation.\n42. In addition to the above, importation of goods are subject to the GST/HST even in those instances where, after importation, the property is delivered to a reserve by the vendor’s agent or by Canada Post.\n43. If eligible, First Nations people of Ontario, bands and councils of bands import qualifying goods, the CBSA may credit the Ontario part of the HST where the conditions in the Ontario Ministry of Finance’s HST: Ontario First Nations rebate , are met.\n44. Ontario Eligibility: To be considered eligible for the HST rebate, importers must be:\n- First Nations people who reside in Ontario; or\n- First Nations people who reside in Canada and reside on the Akwesasne reserve; or\n- Bands or band councils of an Ontario First Nations reserve (including the Akwesasne reserve)\n45. Individuals: To receive the HST rebate importers must also present the border services officer with either a federal government-issued:\n- Certificate of Indian Status card , or a\n- Temporary Confirmation of Registration Document , plus a piece of government ID with importer’s photo and name on it\n46. Bands and Band Councils: Bands and band councils of an Ontario First Nations reserve must present written certification that the goods or services are exclusively for consumption or use only by the band or the council of the band.\nAdditional information\n47. For assistance in determining the tax status of a good, please contact the province's tax authority or the Canada Revenue Agency for participating HST provinces.\n48. For more information regarding casual importation of alcohol products, the appropriate provincial or territorial liquor control authority where the person enters the country should be contacted before arrival back in Canada.\nAppendix A – Provincial sales tax, Harmonized sales tax, Tobacco tax on non-commercial importations The minimal provincial liquor fees are assessed on all importations of alcoholic beverages entering Canada through provinces that have not reached a collection agreement regardless of the ultimate destination for consumption. The minimal provincial liquor fee rates are: 15¢/oz. for spirits; 5¢/oz. for spirit coolers; 10¢/oz. for wine; 15¢/oz. for sparkling wine; 5¢/oz. for wine coolers; 5¢/oz. for wine; 5¢/oz. for cider; 1¢/oz. for beer. Province or Territory PST / HST Taxable Goods Tobacco Tax Alcohol Markup Newfoundland and Labrador 15% of value for HST No agreement Minimal provincial liquor fee Nova Scotia 14% of value for HST No agreement Minimal provincial liquor fee Prince Edward Island 15% of value for HST No agreement Minimal provincial liquor fee New Brunswick 15% of value for HST New Brunswick Tobacco Tax New Brunswick liquor authority Tel: 506-452-6826 www.anbl.com Québec 9.975% of value for GST Quebec Tobacco Tax Quebec Alcohol Markup Ontario 13% of value for HST Ontario Tobacco Tax Ontario Alcohol Markup Manitoba 7% of value for GST Manitoba Tobacco Tax Tel.: 1-800-265-3912 204-474-5500 Saskatchewan 6% of value for GST Saskatchewan Tobacco Tax Saskatchewan Alcohol Markup Alberta Not applicable Alberta Tobacco Tax Minimal provincial liquor fee British Columbia 7% of value for GST BC Tobacco Tax British Columbia liquor authority: bcustoms@bcldb.com Yukon Not applicable Not applicable Minimal provincial liquor fee Northwest Territories and Nunavut Not applicable Not applicable All liquor importations larger than the duty-free entitlement will be referred to territorial authorities.\nAppendix B – Federal-Provincial Agreements Status as of January 30, 2026 Province Harmonized Sales Tax / Provincial Sales Tax Tobacco Tax Liquor Markup Tobacco Tax Liquor Markup Travellers Stream – Postal/Courier/ Other Streams Travellers Stream Postal/Courier/ Other Streams Newfoundland and Labrador HST implemented April 1, 1997 Nova Scotia HST implemented April 1, 1997 Prince Edward Island HST implemented April 1, 2013 New Brunswick HST implemented April 1, 1997 Implemented July 1, 1992 Implemented March 1, 1995 Implemented May 2, 1994 Québec QST implemented February 1, 1992 and June 1, 1994 Implemented February 1, 1992 Implemented June 1, 1994 Implemented November 17, 2020 Ontario HST implemented July 1, 2010 Implemented February 1, 1993 Implemented January 31, 1993 Implemented August 1, 1994 Manitoba PST implemented July 1, 1993 Implemented July 1, 1992 Implemented May 2, 1994 Saskatchewan PST implemented January 1, 2001 and April 1, 2001 Implemented July 1, 1993 Alberta Implemented September 1, 2003 Implemented September 1, 2003 British Columbia PST implemented April 1, 2013 Implemented October 1, 1992 Implemented April 1, 2004", @@ -1483,7 +1483,7 @@ "act_name": "CBSA D-Memoranda", "section": "D2-3-6", "marginal_note": "References", - "part": "", + "part": "Non-commercial provincial tax collection programs", "division": "", "heading": "", "text": "Consult these resources for further information.\nLegislative references\n- Canada Border Services Agency Act (S.C. 2005, c. 38)\n- Customs Act (R.S.C., 1985, c. 1 (2 nd Supp.))\n- Customs Tariff (S.C. 1997, c. 36)\n- Excise Act, 2001 (S.C. 2002, c. 22)\n- Excise Tax Act (R.S.C., 1985, c. E-15)\n- Federal-Provincial Fiscal Arrangements Act (R.S.C., 1985, c. F-8)\n- Importation of Intoxicating Liquors Act (R.S.C., 1985, c. I-3)\n- Stamping and Marking of Tobacco, Cannabis and Vaping Products Regulations (SOR/2003-288)\n- Constitution Acts , 1867 to 1982\n- Various Provincial Legislation\nNote: Amendments have been made to various provincial acts of those provinces with whom the CBSA has agreements to give it the legal authority to collect and remit the PST, tobacco tax, and alcohol markup for the provinces.\nRelated D-Memoranda\n- D4-1-5 Storage of Goods\n- D5-1-1 International mail processing\n- D6-2-3 Refund of Duties\n- D6-2-6 Refund of Duties and Taxes on Non-commercial Importations\n- D17-1-3 Casual Importations\nSuperseded D-Memoranda\nD2-3-6 revision dated November 2, 2023\nIssuing office\nOther Government Department Policy Unit Commercial Analysis, Research and Engagement & Trusted Trader Programs Division Commercial Programs Directorate Commercial and Trade Branch", @@ -1879,7 +1879,7 @@ "act_name": "CBSA D-Memoranda", "section": "D2-5-11", "marginal_note": "Plain language summary", - "part": "", + "part": "Guidelines for commercial air carriers for the processing of prescribed traveller information", "division": "", "heading": "", "text": "- Target audience: Commercial air carriers\n- Key content: The Canada Border Services Agency ( CBSA ) requirements and policies for commercial air carriers to follow when providing passenger information. Includes details air carriers must share about travellers on entry, as well as exit information for those leaving Canada.\n- Keywords: Advance Passenger Information ( API ), Passenger Name Record ( PNR ), Air Exit ( AE ) information, prescribed traveller information, traveller processing, risk assessment\nOn this page Updates made to this memorandum Guidelines Appendix A: Passenger name record information Appendix B: Crew or passenger for data provision purposes References Contact us", @@ -1897,7 +1897,7 @@ "act_name": "CBSA D-Memoranda", "section": "D2-5-11", "marginal_note": "On this page", - "part": "", + "part": "Guidelines for commercial air carriers for the processing of prescribed traveller information", "division": "", "heading": "", "text": "- Updates made to this memorandum\n- Guidelines\n- Appendix A: Passenger name record information\n- Appendix B: Crew or passenger for data provision purposes\n- References\n- Contact us", @@ -1915,7 +1915,7 @@ "act_name": "CBSA D-Memoranda", "section": "D2-5-11", "marginal_note": "Updates made to this D-memorandum", - "part": "", + "part": "Guidelines for commercial air carriers for the processing of prescribed traveller information", "division": "", "heading": "", "text": "This memorandum has been revised to provide more precise policy direction to commercial air carriers.", @@ -1933,7 +1933,7 @@ "act_name": "CBSA D-Memoranda", "section": "D2-5-11", "marginal_note": "Guidelines", - "part": "", + "part": "Guidelines for commercial air carriers for the processing of prescribed traveller information", "division": "", "heading": "", "text": "Overview\n1. Under Canadian law, all commercial air carriers are required to provide the CBSA with prescribed information relating to all persons on board or expected to be onboard a commercial conveyance travelling to or departing from Canada. Prescribed information is to be provided prior to, and at, the time of departure from the last point of embarkation of persons before the conveyance arrives in or departs Canada, despite the final destination or transit port.\nCBSA uses this information to:\n- perform a risk assessment of passengers and crew while en route to Canada, or in the case of outbound flights, prior to their departure from Canada\n- validate, prior to departure, that all incoming air travellers hold a valid prescribed document to enter Canada or are exempt from that requirement, and that they are not considered to be prescribed persons\nFailure to provide the prescribed information within the prescribed time and in the prescribed manner may result in the assessment of an Administrative Monetary Penalty ( AMP ).\n2. Subsection 93(1) and section 107.1 of the Customs Act gives the Minister of Public Safety the authority to require certain persons to provide information to the CBSA. This authority is delegated to specified officials of the CBSA. The information to be provided and the conditions relating to the provision are set out: for 93(1) in the Exit Information Regulations ( EIR ); and for 107.1 in the Passenger Information (Customs) Regulations ( PICR ).\n3. An officer of the CBSA also has the authority to require the provision of the prescribed information under subparagraph 148(1)(d) of the Immigration and Refugee Protection Act ( IRPA ). Section 269 of the Immigration and Refugee Protection Regulations ( IRPR ) sets out the persons who are required to provide the information, the information to be provided and the conditions for the provision of the information.\n4. The CBSA is committed to remaining in compliance with the International Civil Aviation Organization's ( ICAO ) Annex 9 Standards and Recommended Practices ( SARP s) on Facilitation. The SARPs provide an international benchmark for which the CBSA, Government of Canada, and other Governments and their customs and/or immigration authorities can meet to ensure that the PNR data received from commercial air carriers is processed and retained according to international standards.\nAccountability for provision\n5. For inbound flights, all commercial air carriers must provide the prescribed information. As the prescribed information is the same under both acts, one transmission of the prescribed information satisfies both obligations notwithstanding further transmissions to provide required updates.\nThe CBSA currently only collects API and PNR in the air mode. Therefore, the CBSA does not require commercial carriers in other travel modes (for example, land, rail, or marine) to provide the prescribed information.\n6. For outbound flights, the CBSA also requires all commercial air carriers to provide the prescribed information. PNR data is not required for outbound flights and will be rejected.\nExit information is only collected in the air mode. Therefore, the CBSA does not require commercial carriers in other travel modes (for example, land, rail or marine) to provide the prescribed information.\n7. In accordance with established best practices set out in the World Customs Organization's Guidelines on API and the ICAO's Guidelines on PNR data, the CBSA holds the operating commercial air carrier of each flight responsible for the provision of all the prescribed information.\n8. The CBSA expects the commercial air carrier operating flights inbound to, or outbound from, Canada to work with relevant industry partners to ensure that all of the prescribed information is provided within the prescribed timeframes and in the prescribed manner.\nCommercial air carrier\n9. The terms \"commercial carrier\" and \"commercial transporter\" are defined in the PICR, EIR and the IRPR, respectively. As the definitions are functionally identical, and given that this document refers specifically to air travel, the term \"commercial air carrier\" is used throughout this document in place of both terms.\n10. A commercial air carrier is an operator of a commercial aircraft. A commercial aircraft is an aircraft, regardless of size, which is used in the commercial transportation of persons or goods, where the persons or goods are conveyed:\n- from outside Canada to a place inside Canada (inbound flight)\n- from a place outside Canada (inbound flight) in transit through Canada to another place outside Canada (outbound flight)\n- from a place inside Canada to another place outside Canada (outbound flight)\n11. Examples of commercial air carriers include operators of a scheduled air service, scheduled and unscheduled charters, air taxi and air commuter operations, and air cargo flights.\n12. For greater certainty, the CBSA requires all commercial air carriers, including regional and local trans-border operators, to provide the prescribed information in the prescribed time and manner. This requirement applies regardless of the number of persons on board or the frequency of a commercial air carrier's operations. Commercial air carriers are expected to provide the prescribed information for flights even if no commercial passengers or goods are on board (for example, \"ferry flights,\" which include both service and repositioning flights).\n13. Commercial air carriers transporting foreign nationals for the purpose of transiting through Canada are required to provide the prescribed information to the CBSA, including commercial air carriers who are participants of the Transit Without Visa ( TWOV ) and China Transit Program ( CTP ).\n14. Operators of aircraft which do not fall within the above definition of \"commercial aircraft\" are not currently required to provide the prescribed information. Examples of non-commercial aircraft include those used for personal transportation or corporate/business aircraft, where there was no exchange of money for transportation. General Aviation is addressed in greater detail in Memorandum D2-5-12 : Telephone Reporting for General Aviation and Private Boats .\n15. For commercial air carriers who operate both non-commercial and commercial flights, it is the specific circumstances of the flight, not the ownership of the aircraft, which determines if there is an obligation to provide the prescribed information to the CBSA. For the purposes of the API/PNR, Interactive API ( IAPI ) and AE programs, a flight is considered \"commercial\" if payment has been exchanged for transportation of persons or goods or the aircraft is being moved for service or repositioned for a subsequent commercial flight.\nNote: For greater clarity, this is not equivalent to the commonly known United States regulations \" General Operations (Part 91 ).\"\n16. A state directly operating a flight (for example, a military flight) is not required to provide the prescribed information. However, where a state has paid for a commercial charter flight, the commercial charter carrier is required to provide the information. Commercial charter carriers should work with their state clients to ensure that the prescribed information is provided to the CBSA.\n17. For greater clarity, in situations where the military is directly involved in the operation of a flight, for example, a civilian crew operating a military aircraft to Canada with a military call sign, the CBSA would still consider it to be a military flight and there would be no requirement to provide the prescribed information to the CBSA, unless requested to do so by the CBSA under exceptional circumstances.\nExceptional circumstances/occurrences\n18. In certain exceptional situations, the CBSA may not require the provision of prescribed information. These situations include:\n- diversions to Canada due to emergencies or weather, as well as the resulting flights from Canada\n- flights transiting through or stopping in Canada for the sole purpose of refuelling where: passengers are in possession of the documents required in order to enter the United States and their flight is bound for that country passengers were lawfully admitted to the United States and their flight originated in that country\nThe CBSA will not assess any administrative monetary penalties regarding the non-provision of API, PNR or AE data for such flights; however, it is required that an Occurrence/System Outage Report is filed with the CBSA.\n19. To avoid undue delays for flights undertaken for the sole purpose of emergency assistance, the CBSA requires that the commercial air carrier only provide the prescribed information in their possession prior to departure. Emergency assistance flights include:\n- emergency medevac flights transporting a patient where the patient's life is in imminent danger and medical intervention is urgently required\n- flights carrying emergency response or disaster relief personnel, such as firefighters, for the purpose of combatting severe wildfires\n20. In the case of emergency assistance flights, should all the prescribed information not be available at the prescribed times, the commercial air carrier must complete an Occurrence/System Outage Report and provide the missing information as soon as it is available, if possible. If these conditions are met, the CBSA will not assess any administrative monetary penalties for the late provision of API, PNR or AE data for these flights.\nPrescribed information\n21. For inbound flights, the law requires commercial air carriers to collect and provide specific prescribed information, as described in paragraphs 5(a) to (d) of the PICR and in paragraphs 269(1)(a) to (d) of the IRPR. The prescribed information, to be provided about each person on board or expected to be on board the conveyance includes the following:\n- their surname, first name and any middle names, their date of birth, their citizenship or nationality, and their gender\n- the type and number of each passport or other travel document that identifies them and the name of the country or entity that issued it\n- their reservation record locator number, if any\n- the unique passenger reference assigned to them, if any, by the person who is required to provide information, or in the case of a crew member who has not been assigned one, notice of their status as a crew member\nThis prescribed information is commonly referred to by the international commercial airline industry as API data. Further guidance regarding the submission of API elements that are currently accepted and processed by the CBSA's programs is published in the CBSA's Carrier Messaging Requirements ( CMR ) document, which is provided to commercial air carriers upon registering with the program and updated versions are made available on an annual basis.\n22. For inbound flights, the law requires commercial air carriers to collect and provide specific prescribed information as it relates to the traveller's conveyance, as described in paragraphs 5(f) of the PICR and paragraphs 269(1)(f) of the IRPR. The information includes:\n- the date and time of take-off from the last point of embarkation of persons before the conveyance arrives in Canada\n- the last point of embarkation of persons before the conveyance arrives in Canada\n- the date and time of arrival of the conveyance at the first point of disembarkation of persons in Canada\n- the first point of disembarkation of persons in Canada\n- the flight code identifying the commercial transporter and the flight number\n23. For outbound flights, the law requires commercial air carriers to collect and provide specific prescribed information before departure from Canada, as described in subsection 93(1) of the Customs Act and paragraph 11(1) of the EIR. The prescribed information to be provided about each person on board or expected to be on board the conveyance includes the following:\n- the surname, first name and middle names, the date of birth, the citizenship or nationality, and the sex of each person expected to be on board the conveyance\n- the type of travel document that identifies the person, the name of the country or organization that issued the travel document and the travel document number\n- the unique passenger reference of each person, other than a crew member, expected to be on board the conveyance\n- the flight code that identifies the commercial carrier and the flight number of the conveyance\nFurther guidance regarding the submission of Air Exit information can be found in the CBSA's CMR document.\n24. Additionally, for inbound flights, pursuant to paragraph 5(e) of the PICR and paragraph 269(1)(e) of the IRPR, the law requires a commercial air carrier to provide any information collected about each person on board or expected to be on board an inbound flight that is in its reservation systems or that of its agent. This information is commonly called PNR data by the international commercial airline industry, and may include information aggregated from various sources (for example, global distribution systems, airline reservation systems, and departure control systems).\n25. For inbound flights, commercial air carriers are only required to provide the PNR elements they have collected for their business purposes that are included in Appendix A .\nFurther guidance regarding the PNR elements that are currently processed by the CBSA's program is published in the CMR document.\n26. The prescribed information must be provided for every person whom a commercial air carrier expects to carry and/or is carrying to or from Canada. This includes fare-paying passengers, non-fare paying passengers, all crew whether on-duty or off-duty (for example, dead-heading or relief pilots), and any other person who is on board or expected to be on board the aircraft when it departs for or from Canada.\n27. For inbound flights, pursuant to paragraph 5(f) of the PICR and paragraph 269(1)(f) of the IRPR, commercial air carriers are also required to provide prescribed information detailing the commercial air carrier's flight information. It is critically important that this prescribed contextual information is correct and matches for both API and PNR. Inaccuracies in flight number, arrival times, or ports of departure and arrival can cause the information to be processed incorrectly by the CBSA's systems. The CBSA expects commercial air carriers to update or correct this information without delay if they become aware that it is incomplete or inaccurate, as per section 8 of the PICR and subsection 269(6) of the IRPR. The CBSA does not expect commercial air carriers to update scheduled departure times.\n28. For outbound flights, as described in subsection 93(1) of the Customs Act , commercial air carriers are also required to provide prescribed information detailing the commercial air carrier's flight information. It is critically important that this prescribed contextual information is correct. Inaccuracies in flight number or ports of departure and arrival can cause the information to be processed incorrectly by the CBSA's systems. The CBSA expects commercial air carriers to update or correct this information without delay if they become aware that it is incomplete or inaccurate, as per section 13 of the EIR. The CBSA does not expect commercial air carriers to update scheduled departure times.\nAdditional traveller information for inbound flights\n29. For inbound flights, certain secondary document information may be required by the CBSA in order to determine if a traveller is exempt from electronic travel authorization ( eTA ) or visa requirements. As this information allows the CBSA to provide commercial air carriers with board/ no-board messages that more accurately reflect the circumstances of a traveller, the CBSA recommends that commercial air carrier systems include a mechanism that allows them to accept and process more than one document for each traveller. For example, commercial air carriers should be able to provide Canadian Permanent Resident card information to the CBSA as a secondary document, as required.\n30. Commercial air carriers that are unable to provide secondary document information in the manner requested may contact the CBSA's Air Carrier Support Centre ( ACSC ) for assistance in determining the traveller's Interactive API board/ no-board eligibility (for the CBSA Immigration result).\nTimeframes\n31. For inbound flights, pursuant to paragraph 7(1) of the PICR and paragraph 269(3)(a) and (b) of the IRPR, commercial air carriers are required to provide the prescribed API information to the CBSA at the following intervals.\nFor passengers No later than the time of check-in For crew members No later than one hour before the time of departure to Canada\n32. For inbound flights, pursuant to paragraph 7(2) of the PICR and paragraph 269(4) of the IRPR, commercial air carriers are required to provide the prescribed PNR information at the time of departure of the flight from the last place persons boarded the conveyance before arriving in Canada. Only one submission of PNR information is required. The CBSA discourages commercial air carriers from providing the prescribed PNR information before the time of departure due to the risk of last minute changes which may result in inaccuracy of the information provided.\n33. For inbound flights, pursuant to paragraph 7(3) of the PICR and paragraph 269(5) of the IRPR, commercial air carriers are required to provide a \" close-out \" message to the CBSA no later than 30 minutes after the time of departure to identify the unique passenger reference numbers and PNR locator (if collected) of the passengers who are actually on board the inbound flight.\nNote: \"Time of departure\" is defined as the time of take-off from the last point of embarkation of persons before the conveyance arrives in Canada.\n34. For outbound flights, pursuant to paragraphs 11(1) and 11(2) of the EIR, commercial air carriers are required to provide the prescribed information to the CBSA for flights from Canada at the following intervals:\n- beginning 72 hours before the scheduled time of departure up to check-in , a subset of traveller information (if the information becomes known)\n- at check-in , if the information relates to a person, other than a crew member, expected to be on board the conveyance\n- one hour before the scheduled time of departure, if the information relates to a crew member expected to be on board the conveyance\n35. For outbound flights, pursuant to paragraph 11(3) of the EIR, commercial air carriers are required to provide a \" close-out \" message to the CBSA no later than 30 minutes after the time of departure from Canada to identify the unique passenger reference numbers of the passengers who are actually on board the outbound flight.\n36. In certain circumstances, commercial air carriers will be required to provide the CBSA with updates to the status of a flight or changes related to a passenger's reservation. These circumstances include:\nInbound or outbound flights Instances where an inbound or outbound flight has been cancelled, but the commercial air carrier has previously provided the CBSA with information for a specific flight Inbound flights only Instances where one or more, but not all, of the passengers within a reservation has cancelled their itinerary to Canada Instances where an entire reservation is cancelled\nNote: Commercial air carriers should only provide cancelled reservation messages or reduction in party messages to the CBSA in the circumstances outlined above. Other changes to the reservation details for a traveller (for example, an upgraded seat) must be provided within an updated API and/or PNR message provided to the CBSA at the time of departure.\nNote: If a commercial air carrier has provided the CBSA with notification of a cancelled flight, cancelled reservation or cancellation of some passengers within a reservation and the flight and/or passenger reservation is reinstated, a full data submission of API and PNR (if PNR is collected) must be provided to the CBSA. Specific technical requirements for this process are detailed in the CMR.\n37. For multi-leg or progressive flights, the CBSA recognizes that commercial air carriers may provide API for all inbound travellers expected to be on board the aircraft at their point of check-in . In these cases, the flight information must include the last foreign airport before arrival in Canada and the first airport of disembarkation in Canada, and must match the departure and arrival ports provided for all API and PNR submissions for the same flight. For progressive flights transiting Canada, the inbound and outbound flight legs require separate submissions.\nMessage format and transmission\n38. Commercial air carriers and their industry partners can establish a direct connection with the CBSA's data acquisition system.\n39. Alternatively, commercial air carriers and their industry partners may choose to use the CBSA's secure internet website, the Internet API Gateway ( IAG ). The IAG allows the provision of the prescribed information through a file upload or by using Interactive Data Entry ( IDE ) functionality.\n40. The CBSA will also accept submissions of prescribed API and AE data via email as long as it meets the CBSA's technical parameters for provision. Due to privacy concerns, PNR data cannot be accepted through email.\nNote: Any entity sending data to the CBSA must refer to the Personal Information Protection and Electronic Documents Act (PIPEDA) to determine its responsibilities regarding security for the transmission of personal data.\n41. Technical parameters for provision of the prescribed information through direct connection, the IAG or via email are described in the CMR. The CMR is provided on request by emailing the CBSA's API/PNR Program Support (APPS) team.\n42. The CMR also details the CBSA's requirements for message content and formatting. The CBSA supports the industry-standard UN/EDIFACT (PAXLST) , PNRGOV EDIFACT and CUSRES message formats, as well as CBSA-specific ones including the CBSA XML and the Comma-Separated Variable ( CSV ) formats. While the CBSA API formats (such as UN/EDIFACT PAXLST ) allows the commercial air carrier to provide PNR elements within a passenger API submission, the CBSA mandates that the passenger's DCS/PNR data elements must also be provided within the allowed PNR formats ( PNRGOV EDIFACT or CBSA XML).\n43. The CBSA does not accept non-electronic transfers (for example, faxes) of the prescribed information.\n44. Commercial air carriers and their industry partners may make arrangements with a service provider to provide the information on their behalf. Should the commercial air carrier decide to make use of a service provider, it is important to note that the obligation remains with the commercial air carrier to ensure that the information submitted complies with all the CBSA regulatory requirements. The CBSA maintains a list of service providers certified with the agency for API and/or PNR data transmission, which is available upon request. The CBSA will also certify any new service provider identified and authorized by the commercial air carrier that registers with the CBSA and completes certification testing.\nInteractive API process: Automated board/ no-board message\n45. While the CBSA requires that API or Air Exit data be provided for all passengers and crew on board or expected to be on board an inbound flight to Canada or an outbound flight from Canada, a board/ no-board message will only be sent for passengers.\n46. For inbound flights, upon receipt of API data for each passenger, CBSA systems will run automatic queries to determine if the passenger requires and possesses a document prescribed under IRPA or if they are exempt from that requirement. Based on this initial validation process, the CBSA will provide commercial air carriers with the CBSA Immigration result via an automated board/ no-board message. For outbound flights, CBSA systems will issue a default board (Z) for the CBSA Immigration result.\n47. The CBSA is providing an automated board/ no-board message to the commercial air carrier, who is ultimately responsible for making the determination on whether or not to board the passenger (as it relates to the CBSA Immigration result).\n48. Crew members on an aircraft are exempt from IAPI processing. A crew member is a person who is employed on an aircraft to perform duties during a flight related to the operation of the aircraft or the provision of services to passengers or to other members of the crew. Crew travelling to work on another flight (unless identified as passengers), regardless of whether they are carried by their carrier of employment, are also exempt from the IAPI process provided that they are identified as crew members in the message submission.\n49. In-flight security officers, in-flight mechanics, and any other person who is on board the aircraft for a purpose other than to perform duties that relate to the operation of the aircraft or to provide services to passengers or members of the crew are not crew members and are not exempt from the IAPI process described in paragraph 46. Refer to Appendix B for common positions onboard a flight and whether they are considered crew or passengers according to IRPR for IAPI purposes.\nNote: While board/ no-board messages containing CBSA Immigration results will not be sent for any travellers identified as \"crew,\" it is imperative that the carrier ensure that all travellers on board a flight to Canada hold a prescribed document to enter Canada or are exempt from that requirement in order to avoid any potential administration fees.\nNote: Specific crew-related exemptions to the eTA and visa document requirements are detailed in paragraphs 7.1(3)(d) and 190(3)(a) of the IRPR. The process for submitting the required data in these circumstances is detailed in the CMR and the CBSA Standard Operating Procedures ( SOP s) for Commercial Air Carriers.\n50. It is imperative that the CBSA have complete and accurate API information regarding travellers, both passengers and crew, as that information may impact the processing of that traveller by both the CBSA and the commercial air carrier. Technical specifications and timeframes for updating information are outlined in the CMR.\nIAPI process: Unsolicited board/ no-board message for inbound flights\n51. On occasion, based upon a further review of a passenger's information, the CBSA may provide commercial air carriers with a subsequent, manually generated \"unsolicited board or no-board \" message to override a previous CBSA Immigration result. It should be noted that this process does not apply to outbound flights.\n52. Although a passenger may obtain an automated board result, as outlined in paragraph 46, the CBSA conducts further queries to determine if the passenger has an enforced removal order and/or if the passenger is the subject of a declaration under the Minister of Immigration, Refugees and Citizenship Canada's Negative Discretion Authority ( NDA ) per section 22.1 of the IRPA.\n- A traveller who is the subject of an enforced removal order may require an Authorization to Return to Canada ( ARC ) in order to be admissible to Canada. For more information on removal orders, refer to Authorization to return to Canada .\n- Negative Discretion refers to a foreign national who may not become a temporary resident in Canada as the Minister of IRCC is of the opinion that, due to public policy considerations, the individual should not be granted entry. The Ministerial authority is exercised via a declaration under the IRPA (subsection 22.1) for a period not to exceed 36 months. For more information on the NDA, refer to Guidelines for the Negative Discretion Authority .\n53. Transporters have an obligation not to carry improperly documented or prescribed persons to Canada. Consequently, in certain instances, an administration fee may be assessed against the commercial air carrier. Further information may be found in the CBSA's Guide for Transporters .\n54. In general, an unsolicited board/ no-board message with an updated CBSA Immigration result may be sent to the commercial air carrier no later than 30 minutes prior to the flight's scheduled time of departure to Canada.\n55. In exceptional circumstances as determined by the CBSA (such as potential threats to public safety), the unsolicited board/ no-board messages with an updated CBSA Immigration result may be issued at any time prior to departure.\n56. Commercial air carriers may also choose to send an electronic acknowledgement to the unsolicited board/ no-board message upon receipt of the unsolicited board/ no-board message with an updated CBSA Immigration result, if their system functionality permits.\nSystem outages and changes\n57. Operating commercial air carriers, or their industry partners, who are planning system changes that might affect their information processing or transmission systems, are expected to notify the CBSA at least six months before the changes are implemented . The CBSA will work with the carrier and their partners to ensure that there is no interruption in the provision of the prescribed information. System changes do not relieve the commercial air carrier of the obligation to provide the prescribed information. Failure to provide the prescribed information within the prescribed time and in the prescribed manner may result in the assessment of an Administrative Monetary Penalty.\n58. Operating commercial air carriers are strongly encouraged to have a secondary method of transmission for the provision of the prescribed information in the case of a primary transmission outage. A system outage experienced by the commercial air carrier, the CBSA or otherwise does not relieve the commercial air carrier of their obligation to provide the prescribed information. The CBSA's Outage procedures are contained in the CBSA SOP for Commercial Air Carriers. The SOP is provided on request by the CBSA's APPS team.\n59. The CBSA also expects operating commercial air carriers to provide corrected information where there is a change to contextual information (for example, time of arrival or departure ) due to a system outage.\nNew commercial air carriers\n60. Operating commercial air carriers who intend to commence service to Canada will need to:\n- Ensure that they obtain the proper licenses and certifications required for flying to Canada before they commence inbound and/or outbound operations. For further information, carriers should contact the Canadian Transportation Agency ( CTA ) and Transport Canada ( TC ).\n- Contact the CBSA at least six months before commencing flights in order to establish and test their arrangement for the provision of the prescribed information. New commercial air carriers are required to provide the prescribed information on their first arrival; no exception or phase-in period exists. Failure to provide the prescribed information within the prescribed time and in the prescribed manner may result in the assessment of an Administrative Monetary Penalty.\nNotice to travellers\n61. The CBSA encourages commercial air carriers to inform their clients and personnel about the provision of prescribed information to the CBSA and about the CBSA's programs. Legislation in place in other jurisdictions may require commercial air carriers to provide notice to travellers when the commercial air carrier provides information to the CBSA. The CBSA recommends that a notice to travellers contains the following.\nThe CBSA is authorized to collect advance arrival information (under subsection 107.1(1) of the Customs Act and paragraph 148(1)(d) of the IRPA), as well as advance departure information and exit records (section 93 of the Customs Act and section 11 of the EIR). For travellers coming to Canada, these persons may be subject to investigation, and may undergo closer questioning or examination upon arrival. The CBSA also uses the prescribed information to validate, prior to departure, that all incoming air travellers hold a prescribed document to enter Canada or are exempt from that requirement, or are a prescribed person. For departing travellers, the CBSA will use advance exit information only to better identify high-risk persons and goods that depart, or intend to depart, Canada. CBSA entry and exit records may be shared with other government departments for immigration, social benefits or law enforcement purposes. All travellers may request a copy of the prescribed entry and exit information provided about them by making a request in writing to the CBSA. Any traveller who believes that the prescribed information provided about them was incorrect may make a request in writing to the CBSA to have the information corrected. Any traveller may complain in writing to the CBSA if they believe that the CBSA has unfairly refused to provide access to the prescribed information provided about them, has not corrected the prescribed information provided about them, or has otherwise incorrectly handled the prescribed information provided about them. Travellers can obtain more information by consulting Advance Passenger Information / Passenger Name Record Data and Entry and exit information .\n62. The CBSA recommends that any travel notice be incorporated into websites or other documentation in a manner that would ensure that travellers researching or making reservations for flights to or from Canada are aware of the CBSA's API/PNR, IAPI and Air Exit programs.\nReporting for CBSA inspection\n63. The requirement to provide the prescribed information does not relieve commercial air carriers of their presentation and reporting obligations upon arrival in Canada, as per the Presentation of Persons (2003) Regulations . Procedures for access to airports may be found in Memorandum D2-5-1 : Charter Access to Airports .\nPenalty information\n64. Commercial air carriers who fail to comply with the requirement to provide the prescribed information in the prescribed manner and in the prescribed timeframes are subject to administrative monetary penalties under the Customs Act . The penalty is assessed on a per-flight basis.\n65. Non-compliance occurs when a commercial air carrier fails to provide information as stipulated in the PICR or EIR, for persons (passengers and crew) on board a conveyance within the prescribed timeframes.\n66. The CBSA considers that the prescribed information has been provided if the information is complete, accurate, timely and readable (that is, provided in an approved format that can be processed by the CBSA's systems as per the requirements detailed within the CMR).\nNote: For example, a commercial air carrier may be subject to an Administrative Monetary Penalty should components of the prescribed information in the API message be altered for the sole purpose of facilitating a board result for the CBSA immigration result within a board/ no-board message.\n67. Memorandum D22-1-1 : Implementing the Administrative Monetary Penalty System describes how the CBSA enforces compliance with the Customs Act and related regulations. The details of the administrative monetary penalties related to the provision of the prescribed information are published in the CBSA's Master Penalty Document .\n68. Commercial air carriers should monitor all messages from the CBSA. Failure to receive an acknowledgment (such as the receipt for an error message) or a board/ no-board message, is indicative of a problem with the data transmission or the quality of the data.\n69. The penalties described within this memorandum are separate from the administration fees which may be levied on commercial air carriers related to the carriage of certain categories of inadmissible foreign nationals to Canada. Administration fees are based on the IRPA and the IRPR and are described in greater detail in the CBSA's Guide for Transporters .", @@ -1951,7 +1951,7 @@ "act_name": "CBSA D-Memoranda", "section": "D2-5-11", "marginal_note": "Appendix A: Passenger name record information", - "part": "", + "part": "Guidelines for commercial air carriers for the processing of prescribed traveller information", "division": "", "heading": "", "text": "This section describes each data element collected.\nPassenger Name Record locator code File locator number Booking reference Reservation tracking number Date of reservation The date the reservation (booking) was created with the commercial air carrier, travel agency, and/or travel agent. Dates of intended travel The entire itinerary, including all ticketed, reserved and travelled dates and departure and arrival points for all flight segments related to the passenger. Passenger name Surname, first name, middle name or initial. Other names on PNR Additional passenger names that are affiliated with the main passenger name on the reservation list. For example, if a family makes a reservation, all members should be included on the same Passenger Name Record. All forms of payment information Cash, cheque, government travel request ( GTR ) or a credit card or another ticket including non-revenue payment (for example, frequent flyer points rewards). Billing address Information related to the billing and delivery addresses where this information (for example, invoice) will be sent. The delivery address is the address where any travel documents (for example, itinerary) will be sent. This could include electronic addresses (email). Contact telephone numbers All telephone numbers listed within the PNR. All travel itinerary for specific PNR Alternate routing unknown ( ARNK segments) Segments Airport Code(s) such as connectors – all inbound, outbound and onward connection details, cancelled segments, layover days, flown segments, flight information, flight departure date, board point, arrival port, open segments, original point of embarkation, destination city, itinerary cities and place of ticket purchase, non-air segments Layout data such as duration and location Frequent flyer information All frequent flyer information collected (for example, frequent flyer number). Travel agency Travel agency IATA number. Agent pseudo city codes as defined by the corresponding reservation system. This code uniquely identifies the agency within the reservation system. Pseudo city is a simulated code to identify or map an airport to a city. Travel agent Name and contact details. Split/divided PNR information Should be considered the same as regular PNR, except there would be more historical data covering all the previous related PNRs. Ticketing information Exchange ticket Conjunction ticket Re-issued ticket E-ticket information Open ended ticket One-way ticket Special traveling considerations such as employee pass, buddy pass and parental passes Date of ticket issue/purchase, selling class of travel, issue city, ticket number, ticket issue city, Automated Fare Quote ( ATFQ ) fields Ticket number The unique combination of number or letter assigned to each individual ticket. Automatically generated when a new ticket is created. Seat number The seat number or location, or a cabin number or location, assigned to the passenger by the carrier at check-in or upon boarding the conveyance (booked and flown). Date of ticket issuance PNR creation date Booking date Reservation date Departure date Arrival date PNR first travel date PNR last modification date First intended travel date Date of first arrival No show information Industry term referring to a traveller who made a reservation but did not check-in . Go show information Passengers who do not make a reservation and can be accommodated on the flight. Bag tag numbers (baggage information) Number of bags Bag tag number(s) Bag weight(s) All pooled baggage information, head of pool, number of bags in pool, bag carrier code, bag status Bag destination/ off-load point Seat information Class of service Seat assignment Seating preference One-way tickets Ticket purchased is one-way only. Any collected Advance Passenger Information Passenger name (surname, first name, middle name or initial) Date of birth Gender Citizenship All travel document: type(s) number(s) (for example, passport or visa number) countries of issuance Standby Passenger status, for example, waiting for seat availability Departure Control System ( DCS ). Check-in information Check-in : security number agent identification time status order Boarding: number indicator Confirmation status", @@ -1969,7 +1969,7 @@ "act_name": "CBSA D-Memoranda", "section": "D2-5-11", "marginal_note": "Appendix B: Crew or passenger for data provision purposes", - "part": "", + "part": "Guidelines for commercial air carriers for the processing of prescribed traveller information", "division": "", "heading": "", "text": "Employed position on flight considered \"Crew\" as per IRPR\n- Pilot\n- Pilot in training (not fully licensed)\n- Flight Attendant\n- Medical Staff (attending to a patient)\n- Dead-head Pilot\nEmployed position on flight considered \"Passenger\" as per IRPR\n- In-flight Mechanic\n- In-flight Security Officer\n- Loadmaster / Cargo Handler / Ground Engineer\n- Veterinarian (attending to live cargo)\n- Security / Cargo Escort\nNote: A person is listed as crew if they are working on the current flight or are travelling to join and work on another flight (even if it's for a different commercial air carrier).", @@ -1987,7 +1987,7 @@ "act_name": "CBSA D-Memoranda", "section": "D2-5-11", "marginal_note": "References", - "part": "", + "part": "Guidelines for commercial air carriers for the processing of prescribed traveller information", "division": "", "heading": "", "text": "Consult these resources for further information.\nLegislative and regulatory references\n- Customs Act\n- Passenger Information (Customs) Regulations\n- Presentation of Persons (2003) Regulations\n- Immigration and Refugee Protection Act\n- Immigration and Refugee Protection Regulations\n- Exit Information Regulations\nOther references\n- Memorandum D2-5-1 : Charter Access to Airports\n- Memorandum D2-5-12 : Telephone Reporting for General Aviation and Private Boats\n- Memorandum D22-1-1 : Implementing the Administrative Monetary Penalty System\n- Guide for Transporters\n- CBSA Standard Operating Procedures for Commercial Air Carriers (available upon request)\n- CBSA Carrier Messaging Requirements document (available upon request)\nSuperseded memorandum\nD2-5-11 dated December 20, 2022\nIssuing office\nPolicy and Program Development Division Travellers Policy and Programs Directorate Travellers Branch", @@ -2005,7 +2005,7 @@ "act_name": "CBSA D-Memoranda", "section": "D2-5-12", "marginal_note": "On this page", - "part": "", + "part": "Telephone Reporting for General Aviation, Private Boats, and other Non-Commercial Passenger Conveyances", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines\n- References\n- Contact us\n- Related links", @@ -2023,7 +2023,7 @@ "act_name": "CBSA D-Memoranda", "section": "D2-5-12", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Telephone Reporting for General Aviation, Private Boats, and other Non-Commercial Passenger Conveyances", "division": "", "heading": "", "text": "This memorandum has been updated to amend the definition of AOE/15 and include definitions for charter services, scheduled flights, unscheduled flights, and medical evacuation flights (MEDEVAC).", @@ -2041,7 +2041,7 @@ "act_name": "CBSA D-Memoranda", "section": "D2-5-12", "marginal_note": "Definitions", - "part": "", + "part": "Telephone Reporting for General Aviation, Private Boats, and other Non-Commercial Passenger Conveyances", "division": "", "heading": "", "text": "1. For the purposes of this memorandum, the following definitions apply:\nAirport of entry (AOE) : an authorized airport of entry for clearance of all classes of aircraft (travellers and cargo).\nAOE /15 : an airport used solely for clearing persons arriving by general aviation aircraft (private or company) where the flights are unscheduled and the number of non-paying travellers on each flight does not exceed 15 (including the crew). Operators of these flights must obtain CBSA approval by contacting the CBSA 's Telephone Reporting Center to enter or return to Canada, and they must land at an approved AOE during CBSA hours of business.\nBoat operator/master: the person in charge of a marine pleasure craft, who is responsible for presenting him/herself, the crew, and passengers and reporting their goods.\nCANPASS only airport (AOE/CAN) : Authorized CBSA airport of entry solely for those individuals and aircraft enrolled as participants in the CANPASS Private Aircraft or CANPASS Corporate Aircraft programs.\nCharter service: the transportation of passengers by aircraft pursuant to a contract under which a person, other than the air carrier that operates the air service, reserves and pays for a block of seats of an aircraft for the person’s use.\nFixed base operator (FBO): an authorized provider of services to general aviation aircraft, business aviation and operators at sites located at or adjacent to an airport. FBOs fall under the designation of the nearest airport of entry and are listed in the Telephone Reporting Centre System as an alternate reporting site.\nGeneral aviation: a private or company-owned or leased aircraft, which do not carry passengers who have paid for passage or goods for remuneration.\nBusiness aviation: aircraft that are used for purposes related to the business affairs of a person or entity, where no person on board has paid for passage, and does not include private passages, personal trips and flights carrying family members or friends.\nNEXUS marine site (NEXUS/Marine): an authorized marine port of entry for members of the joint Canada/U.S. NEXUS program only.\nNon-commercial passenger conveyance: a conveyance, other than marine vessel, aircraft and train, that does not carry passengers who have paid for passage.\nPrivate Boat: a marine pleasure craft that is used exclusively for pleasure and that does not carry passengers who have paid for passage or goods for remuneration.\nSnowmobile: a motorized vehicle designed exclusively for winter travel and recreation on snow. For the purposes of telephone reporting, limited to travellers for private and pleasure use and not commercial means.\nScheduled flight: a flight conducted under a published statement of frequency and time of departure and arrival and operated by a commercial air service that directly or indirectly sells some or all of its seats to the public on a price per seat basis.\nUnscheduled flight: a flight which is not a private or corporate aircraft and does not operate as a scheduled flight; however, directly or indirectly sells some or all of its seats to the public on a price per seat basis.\nTelephone reporting: an alternative reporting method that enables individuals to meet the legislative requirements for \"presentation of persons to a Canada Border Services Agency (CBSA) office on arrival in Canada,\" as identified in the section 11 of the Customs Act and section 18 of the Immigration and Refugee Protection Act (IRPA). Also, to meet the legislative requirement for the declaration of goods, as identified in section 12 of the Customs Act .\nTelephone reporting site/land (TRS/L) : an authorized port of entry for persons arriving in Canada aboard a non-commercial passenger conveyance other than a marine vessel, aircraft or train at which persons onboard must report by telephone, unless directed otherwise by an officer.\nTelephone reporting site/marine (TRS/M) : a marine port of entry at which private pleasure craft operators must report by telephone, unless directed otherwise by an officer.\nMEDEVAC (medical evacuation flight): a flight, including air ambulance, that is carried out for the purpose of facilitating medical assistance and on which one or more of the following persons or things is transported:\n- medical personnel\n- ill or injured persons\n- human blood products or organs\n- medical supplies", @@ -2059,7 +2059,7 @@ "act_name": "CBSA D-Memoranda", "section": "D2-5-12", "marginal_note": "Guidelines and general information", - "part": "", + "part": "Telephone Reporting for General Aviation, Private Boats, and other Non-Commercial Passenger Conveyances", "division": "", "heading": "", "text": "2. Telephone reporting for general aviation and private boats resulted from the Canada-United States Accord on Our Shared Border . The accord is designed to promote trade, tourism, and travel, as well as to enhance border security between the two countries. Telephone reporting was expanded by the CBSA to include travellers entering Canada at designated sites by way of other non-commercial conveyances with the creation of the TRS/L site designation in 2022.\nTelephone Reporting Program\n3. Telephone reporting is a voluntary compliance program which benefits both the traveller and the Agency. The Telephone Reporting Program was developed to facilitate traveller reporting and to ensure consistent service delivery in the clearance of persons and goods. A traveller must report by telephone if choosing to report from a designated telephone reporting site, unless directed otherwise by an officer.\n4. Commercial conveyances and aircraft, or those that charge passengers a fee for passage or transport goods for remuneration, are not allowed to utilize this reporting method.\n5. Telephone reporting is permitted for:\n- private boats carrying 29 passengers or less, including the crew\n- private boats entering Canada by water for storage or repair\n- privately owned vessels with crew\n- private or corporate aircraft carrying 15 passengers or less, including the crew\n- empty cargo flights\n- MEDEVAC flights\n- business aviation aircraft carrying 39 passengers or less, including the crew, originating from the U.S. and arriving at these eight airports: Vancouver International Airport Calgary International Airport Edmonton International Airport Winnipeg James Armstrong Richardson International Airport Lester B. Pearson International Airport (Toronto) Macdonald-Cartier International Airport (Ottawa) Pierre Elliot Trudeau International Airport (Montréal) Halifax Stanfield International Airport\n- travellers entering by snowmobile or other non-commercial conveyance reporting from a designated TRS/L site\n6. Telephone reporting is not permitted for:\n- vessels carrying commercial cargo\n- vessels carrying passengers for remuneration\n- cargo vessels\n- chartered vessels, including fishing charters\n- commercial fishing boats\n- cruise ships (all categories)\n- ferries\n- tugs and barges\n- tour boats\n- regularly scheduled airline flights\n- private boats carrying more than 29 passengers, including the crew\n- military flights\n- aircraft carrying commercial cargo other than commercial goods carried by passengers on board\n- aircraft carrying more than 15 passengers, including the crew\n- commercial or chartered snowmobiles, or other commercial passenger conveyances\n- paid guided snowmobile or other commercial passenger conveyance tours for any purpose\n7. Business aviation is understood to include aircraft that are used for purposes related to the business affairs of a person or entity and do not include private passages, personal trips and flights carrying family members or friends.\n8. In addition to arriving at one of the eight (8) airports listed above in 5(g), to be eligible for the increased passenger limit from 15 to 39, business flights reporting to the CBSA through the Telephone Reporting Centre (TRC), must have originated in the United States (U.S.). Flights originating outside of the U.S. will not be eligible unless they arrive in Canada via the U.S. and have been cleared by the U.S. Customs and Border Protection prior to their arrival in Canada.\n9. Business flights that carry CANPASS Corporate Aircraft members will be cleared as general aviation passages (as described in paragraphs 10 through 15) if they utilize the increased passenger provision (39 passengers or less). In order to avail themselves of the CANPASS Corporate Aircraft program privileges, flights must not carry more than 15 passengers and crew including, if applicable, up to four persons who are temporarily authorized to travel on a corporate aircraft for a business-related need of the company, and must arrive from the U.S.\nTelephone Reporting for General Aviation\n10. The pilot is required to provide advance notification of arrival and information about all travellers and goods on board the aircraft to the TRC by calling 1-888-226-7277 a minimum two (2) hours, but no more than 48 hours, before arrival into Canada. If the 1-888 service is not available, the pilot must call the direct business number of the TRC ; however, the caller may incur long-distance charges. The direct telephone number for the TRC is 905-679-2073 .\n11. The pilot must advise the TRC of the estimated time of arrival (ETA), the aircraft license/registration number and the flight's destination and landing site in Canada (must be an AOE or an FBO ). Also, the pilot must provide the following information for each traveller:\n- full name, date of birth, citizenship, travel document, travel document number and residency for all persons on board (including crew)\n- purpose of trip and length of stay in Canada for each passenger who is a non-resident of Canada\n- length of absence for each passenger who is a returning resident of Canada\n- all goods being imported, including food, plants, animals and related products; including firearms, firearm parts, ammunition, and weapons\n- all currency and monetary instruments totaling CAN$10 000 or more\n- all repairs or modifications made to goods (including the aircraft) while outside Canada (for returning residents of Canada only) and\n- all cannabis or products containing cannabis being brought into Canada, whether imported by the traveller or remaining on the aircraft Note: The pilot must advise the TRC of any updates to the original ETA , destination or changes to traveller information before arriving in Canada.\n12. All travellers aboard must provide information about all goods they are importing to Canada, including firearms, firearm parts, ammunition, weapons, cannabis and/or products containing cannabis and its derivatives, and currency and/or monetary instruments totalling CAN$10,000 or more. If duty and taxes are payable, the TRC officer will obtain a credit card number and expiration date from the person importing the goods, along with the mailing address of the credit card holder. Duty and/or taxes will be charged to the credit card and a receipt will be mailed to the traveller as proof of payment.\n13. Immediately upon landing in Canada, the pilot must make a second phone call to the TRC at 1-888-226-7277 to report the arrival of the aircraft and receive further instructions. The pilot and all travellers aboard must not leave the aircraft until advised to do so. As proof of report, the pilot will receive a report number either from the TRC or an on-site CBSA officer.\n14. General aviation aircraft must land at an approved AOE during the CBSA 's normal hours of business unless alternate arrangements have been made directly with the local CBSA office . If service is provided outside of normal CBSA hours of business, it is subject to cost-recovery charges.\n15. If, due to weather conditions or other emergency circumstances, the aircraft has to land at a place not designated for CBSA reporting, the pilot must call the TRC at 1-888-226-7277 , the nearest CBSA office or a Royal Canadian Mounted Police (RCMP) office immediately upon landing in Canada. Depending on the circumstances, the flight may be cleared by telephone, the pilot and travellers may be requested to await the arrival of a CBSA officer, or the pilot may be requested to fly the travellers to the nearest AOE at the first opportunity.\nTelephone Reporting for Members of CANPASS Private Aircraft Program\n16. CANPASS Private Aircraft authorization holders must follow the same reporting procedures as outlined in paragraphs 10, 11, 12 and 15 but the aircraft can land at an AOE any time the airport is open, regardless of the hours of business of the local CBSA office . In addition, authorization holders may choose to use one of the designated AOE/CAN landing sites. CANPASS authorization holders will receive the TRC report number at the time of the initial call to the TRC and are not required to make a second phone call to the TRC after landing in Canada. However, they must wait at the reported AOE until their stated ETA has passed.\n17. The CBSA services outlined above apply only when all persons aboard the aircraft are members of the CANPASS Private Aircraft program and arriving from the U.S . The pilot must provide CANPASS Private Aircraft membership numbers for all persons on board the aircraft. If a non-authorized person is present aboard the aircraft, procedures for processing of general aviation outlined in paragraphs 10 to 15 will apply.\nTelephone Reporting for Members of CANPASS Corporate Aircraft Program\n18. CANPASS Corporate Aircraft flights are processed in the same manner as outlined in paragraphs 10, 11, 12 and 15 but the aircraft can land at an AOE any time the airport is open, regardless of the hours of business of the local CBSA office , as long as arriving from the U.S . In addition, authorization holders may choose to use one of the designated AOE / CAN landing sites. CANPASS authorization holders will receive the TRC report number at the time of the initial call to the TRC and are not required to make a second phone call to the TRC after landing in Canada. However, they must wait at the reported AOE until their stated ETA has passed.\n19. CANPASS Corporate Aircraft authorization holders can transport up to four persons who do not have an authorization but are travelling on a corporate aircraft for a business-related need of the company. There must be at least one CANPASS Corporate Aircraft authorization holder among the passengers and those who are not authorized must be Canadian or United States citizens, or permanent residents of Canada or the United States who meet the normal requirements for entry into Canada and would otherwise be eligible for CANPASS membership.\n20. The pilot must provide the CANPASS Corporate Aircraft membership number of the company, and for all individual CANPASS Corporate Aircraft members on board the aircraft. If there are more than four non-authorized persons aboard, the CANPASS Corporate Aircraft authorization cannot be used and procedures for processing of general aviation outlined in paragraphs 10 to 15 will apply.\nPilot's Obligations\n21. It is the pilot's obligation to ensure the aircraft lands at an AOE designated for telephone reporting.\n22. If the ETA, point of arrival, or any other information changes, the pilot must provide the updated information to the TRC prior to arrival.\n23. The pilot is also obligated to ensure that all persons on board the aircraft are in possession of all travel documents required by legislation, i.e. passports, visas or other to enter and remain in Canada.\n24. The pilot must ensure that no persons leave the aircraft until CBSA approval is obtained either by phone or in person.\n25. The pilot is liable for removal of inadmissible passengers and any associated administrative and medical expenses and fees.\n26. For foreign-owned private and corporate aircraft, the pilot must be familiar with the CBSA's regulations on movements of foreign-owned private and corporate aircraft in Canada temporarily imported by non-residents of Canada. Memorandum D2-1-1, Temporary Importation of Baggage and Conveyances by Non-residents , describes, in paragraph 43, 44, 45 and 46, the restrictions applicable to the operation of foreign-owned aircraft while operating within Canada.\nVerification of Travellers and Conveyances\n27. All general aviation passages into Canada, including those using the CANPASS Private or Corporate Aircraft Program, may be subject to verification by the CBSA. Requests for verification may be generated by the ZEUS - Telephone Reporting system or initiated by a CBSA officer.\nMEDEVAC Flights – Emergency and Non-emergency\n28. Non-emergency MEDEVAC flights, including air ambulances, are subject to standard general aviation requirements as outlined in paragraphs 10 through 15. Non-emergency MEDEVAC flights include transport of a patient from a foreign hospital back to Canada after medical treatment has been received and transport of a patient to a Canadian hospital for non- emergency procedure/treatment.\n29. These specific non-emergency MEDEVAC flights are required to enter Canada via an AOE or AOE/15 within its hours of operations.\n30. As general aviation, all arrangements for CBSA clearance must be done through the CBSA TRC ( 1-888-226-7277 ) at least two (2) hours prior to landing.\n31. Emergency MEDEVAC flights include transport of a patient where the patient's life is in imminent danger and medical intervention is urgently required. In such cases, the two (2) hours minimum advance notification and the requirement to land at a designated AOE are waived. To ensure that urgent medical care is provided to the patient, the aircraft may land at a site as close to the hospital as required, e.g., the hospital helicopter pad.\n32. For emergency MEDEVAC flights, the pilot will note the following:\n- (a) contact the TRC as soon as flight particulars are available to provide minimal information such as: destination, airplane registration number, number of passenger and names of passengers, if available\n- (b) call the TRC at the first opportunity after the aircraft has landed to provide the CBSA with the remaining information and follow any instructions given by the officer\nSpecial Clearance Procedures\n33. On occasion, private aircraft carry foreign heads of state, royalty, ministers, or foreign dignitaries who are entitled to a courtesy clearance . Special clearance procedures are arranged for and authorized in advance of the flight by the Department of Global Affairs Canada and the CBSA International Events section at the CBSA Headquarters in Ottawa and coordinated through the applicable airport. Where travellers scheduled for special clearance are arriving by a private aircraft, the International Events section will notify the TRC in advance once all arrangements for the special clearance of the aircraft have already been made. Special clearances are not handled by the TRC , and in the event the pilot calls the TRC , he or she will be advised that arrangements have already been made for the clearance of the aircraft directly at the AOE . Point of contact: NCCP / PNAC (CBSA/ASFC) CBSA.NCCP-PNAC.ASFC@cbsa-asfc.gc.ca\nCBSA Services at Fixed Base Operators\n34. FBOs are the primary providers of services to general aviation aircraft, business aviation aircraft and operators at sites located at or adjacent to an airport. An FBO may be a private enterprise, municipality or city operated. FBO businesses traditionally offer aircraft refuelling, aircraft parking and tie-down, and access to basic comforts such as restrooms and telephones. Auxiliary services such as car rental, pilot/crew rest lounges, in-flight catering, and hotel reservation/concierge services for both crew and passengers may also be available.\n35. The following types of flights permitted to land at an FBO free of charge during the operating hours of the CBSA are those that are:\n- empty of cargo\n- not permitted to proceed to the main terminal for health, safety, or security reasons or due to an emergency\n- general aviation (AOE/15), private, or corporate aircraft carrying 15 passengers or less, including the crew\n- CANPASS Private Aircraft or CANPASS Corporate Aircraft flights\n- military flights\n- business aviation aircraft carrying 39 passengers or less, including the crew only if they arrive at Canada’s eight major airports\n36. The following types of flights permitted to report at an FBO free of charge outside the operating hours of the CBSA but during the operating hours of the airport, are those that are:\n- not permitted to proceed to the main terminal for health, safety, or security reasons or due to an emergency\n- CANPASS Private Aircraft or CANPASS Corporate Aircraft flights and\n- military flights\n37. The CBSA may also provide clearance services at FBOs for flights that are able to arrive at the main terminal but, choose to use an FBO (example, celebrities/sports teams, etc.). Requests of this nature could be accommodated on a cost-recovery basis provided that sufficient CBSA resources are available to provide service. All requests should be submitted to the local CBSA office for consideration.\nNote: Regularly scheduled Commercial passenger flights are not permitted to land at an FBO.\nNew or Expanded Border Clearance Services at Canada Airport’s Fixed Base Operators.\n38. FBOs fall under the designation of the nearest airport of entry and are listed as an alternate reporting site.\n39. The FBO must first obtain the approval from the local airport authority or operator and from the local CBSA office to determine whether they may be eligible for new or expanded border clearance services. The local CBSA office will consider the following when assessing requests for service at an FBO :\n- whether or not the FBO has previously been approved for clearance services by the CBSA and whether or not there were any issues (health and safety, security, compliance, etc.)\n- the type, approximate passenger load and frequency of flights arriving at the FBO\n- proximity and access to the main terminal\n- CBSA resource availability\n- whether service can be provided free of charge or under cost recovery and\n- whether or not the facility meets CBSA standards 24-hour access to a telephone 24-hour unfettered access to the building an indoor area available for examinations in inclement weather a reporting spot identified and marked off on the ramp and an area reserved for CBSA use while BSOs are clearing the flight\n40. All inquiries concerning CBSA requirements for the operation at Fixed Based Operators should be directed to:\nTraveller Operations Division Border Operations Directorate E-mail address: csr-esb@cbsa-asfc.gc.ca\nTelephone Reporting for Private Boats (Pleasure Craft)\n41. Upon arrival at an authorized TRS/M , the boat operator/master must immediately call the TRC at 1-888-226-7277 to report the vessel's arrival to the CBSA. The boat operator/master is the only person permitted to exit the vessel for the purpose of reporting to the CBSA. Passengers aboard the vessel are not allowed to disembark until authorized by the TRC or a CBSA verification officer on site. The boat operator/master may use their own telecommunication device or may utilize the telephone provided by the TRS/M marina/site operator to call the TRC. This may consist of a cellular telephone or any other telecommunication device.\n42. The boat operator/master must provide the following information on behalf of all persons on board:\n- vessel license or registration number and name (if applicable)\n- name of the CBSA designated telephone reporting site\n- full name, date of birth, citizenship, travel document, travel document number, and residency of all persons on board\n- destination, purpose of trip, and length of stay in Canada for each passenger who is a non-resident of Canada\n- length of absence for each passenger who is a returning resident of Canada\n- goods being imported by all persons on board, including food, plants, animals and related products, firearms, firearm parts, ammunition, and weapons\n- all currency and/or monetary instruments totalling CAN$10,000 or more\n- all repairs or modifications made to goods (including the boat) while outside Canada (for returning residents of Canada only) and\n- all cannabis or products containing cannabis being brought into Canada, whether imported by the traveller or remaining on the boat\n43. If the 1-888 toll-free service is not available, the boat operator/master must call the direct business number of the TRC however, the caller may incur long-distance charges. The direct telephone number for the TRC is 905-679-2073.\n44. All persons on board must provide information about all goods they are importing to Canada, including firearms, firearm parts, ammunition, weapons, cannabis and/or products containing cannabis and its derivatives, and currency and/or monetary instruments totalling CAN$10,000 or more. If duty and taxes are payable, the TRC officer will obtain a credit card number and expiration date from the person importing the goods, along with the mailing address of the credit card holder. Duty and/or taxes will be charged to the credit card and a receipt will be mailed to the person as proof of payment.\n45. The boat operator/master is responsible for ensuring that all persons being transported into Canada on board the private boat are in possession of all travel documents required by the legislation, i.e. passports, visas, or other.\n46. The boat with all the persons on board shall remain at the point of arrival until otherwise notified by the TRC or a CBSA verification officer. The boat operator/master must present the conveyance, and all goods and persons, for examination if requested by a CBSA officer.\n47. As proof of report, the boat operator/master will receive a report number from the TRC. The boat operator/master shall display the report number on the dockside of the boat, present this number when requested by a CBSA or an RCMP officer and retain the number as reference for the duration of the trip in Canada.\n48. All private boats must dock at an approved TRS/M during its normal business hours, unless alternate arrangements have been made with the local CBSA office .\n49. If, due to weather conditions or other emergency circumstances, the boat must dock at a site that is not designated for telephone reporting, the boat operator/master must call the TRC at 1-888-226-7277 . Depending on the circumstances, the boat may be cleared by telephone, instructed to wait for a CBSA officer or asked to report to the nearest CBSA or RCMP site at the first opportunity.\nTelephone Reporting in the Marine Mode for Members of the NEXUS Program\n50. NEXUS program participants may arrive by water at any TRS/M . They may also choose to use one of the NEXUS/Marine sites that are solely for the use of NEXUS program participants. Program participants must dock at an approved TRS/M or NEXUS/Marine site during the normal business hours of the reporting sites unless alternate arrangements have been made with the local CBSA office .\n51. To receive NEXUS program expedited services, the boat operator/master must call the TRC at 1-866-99-NEXUS ( 1-866-996-3987 ) at least 30 minutes, but not more than four (4) hours , before the estimated time of arrival (ETA) in Canada, and provide the information outlined in paragraph 42 of this memorandum for him/herself and all passengers on board. In addition, the boat operator/master is required to provide:\n- ETA\n- name of the planned initial docking site in Canada (must be either a TRS/M or NEXUS/Marine site) and\n- NEXUS program membership number for everyone on board\n52. The boat operator/master shall contact the TRC again prior to the arrival if the ETA changes by more than thirty (30) minutes or there are any changes to the list of passengers, their declarations or the point of arrival. If the toll-free service is unavailable, the boat operator/master must contact the TRC at 905-679-2073.\n53. As proof of report, the TRC will give the boat operator/master a report number. The boat operator/master shall display the report number on dockside of the boat, present this number when requested by a CBSA or an RCMP officer and retain the number as reference for the duration of the trip in Canada.\n54. If a CBSA officer is not waiting to meet the boat when it arrives at the reported docking site at the reported ETA or actual time of arrival (whichever is later), the boat may then proceed to the final Canadian destination. If requested by an on-site CBSA officer, the boat operator/master shall present the conveyance, along with all goods and persons for examination.\n55. The expedited border clearance services outlined above apply only when all persons on board the boat are NEXUS program participants. If a non-participant is on board, the reporting procedures for private boats outlined in paragraphs 41 to 49 of this memorandum must be followed.\n56. If, due to weather conditions or other emergency circumstances, the boat must dock at a site that is not designated for telephone reporting, the boat operator/master must call the TRC at 1-866-99-NEXUS. Depending on the circumstances, the boat may be cleared by telephone, instructed to wait for a CBSA officer or asked to report to the nearest CBSA or RCMP site at the first opportunity.\nBoat Operator/Master's Obligation\n57. It is the boat operator/master’s obligation to ensure the boat dock at an approved TRS/M, or NEXUS/Marine site during its normal business hours unless alternate arrangements have been made with the local CBSA office .\n58. The boat operator/master is also obligated to ensure that all persons on board the private boat are in possession of all travel documents required by legislation, i.e. passports, visas or other to enter and remain in Canada.\n59. The boat operator/master must ensure that no persons leave the boat until CBSA approval is obtained either by phone or in person. Only the boat operator/master may leave the vessel solely for the purposes of contacting the TRC for clearance.\n60. The boat operator/master is liable for removal of inadmissible passengers and any associated administrative and medical expenses and fees.\nTelephone Reporting for Snowmobiles and other Land Non-Commercial Conveyances\n61. Upon arrival at an authorized TRS/L , the operator must immediately report the conveyance arrival to the CBSA . Depending on the site, the traveller will either call the TRC at 1-888-226-7277 or the telephone number for the responsible CBSA office number provided on the sign The operator is the only person permitted to exit the conveyance for the purpose of reporting to the CBSA . Passengers aboard the conveyance are not allowed to disembark until authorized by the TRC or a CBSA verification officer on site. The operator may use their own telecommunication device or utilize the telephone provided by the TRS/L site operator to call the TRC or responding CBSA site if the site is equipped. This may consist of a cellular telephone or any other telecommunication device.\n62. The conveyance operator must provide the following information on behalf of all persons on board:\n- license plate or registration number of conveyance\n- name of the CBSA designated telephone reporting site\n- full name, date of birth, citizenship, travel document, travel document number, and residency of all persons on board\n- destination, purpose of trip, and length of stay in Canada for each passenger who is a non-resident of Canada\n- length of absence for each passenger who is a returning resident of Canada\n- goods being imported by all persons on board, including food, plants, animals and related products, firearms, firearm parts, ammunition and weapons\n- all currency and/or monetary instruments totalling CAN$10,000 or more\n- all repairs or modifications made to goods (including the boat) while outside Canada (for returning residents of Canada only) and\n- all cannabis or products containing cannabis being brought into Canada, whether imported by the traveller or remaining on the conveyance\n63. If the 1-888 toll-free service is not available, the conveyance operator must call the direct business number of the TRC however, the caller may incur long-distance charges. The direct telephone number for the TRC is 905-679-2073 .\n64. All persons on board must provide information about all goods they are importing to Canada, including firearms, firearm parts, ammunition, weapons, cannabis and/or products containing cannabis and its derivatives, and currency and/or monetary instruments totalling CAN$10,000 or more. If duty and taxes are payable, the TRC officer will obtain a credit card number and expiration date from the person importing the goods, along with the mailing address of the credit card holder. Duty and/or taxes will be charged to the credit card and a receipt will be mailed to the person as proof of payment.\n65. The conveyance operator is responsible for ensuring that all persons being transported into Canada on board the conveyance are in possession of all travel documents required by the legislation, i.e. passports, visas, or other.\n66. The conveyance with all the persons on board shall remain at the point of arrival until otherwise notified by the TRC or a CBSA verification officer. The conveyance operator must present the conveyance, and all goods and persons, for examination if requested by a CBSA officer.\n67. As proof of report, the operator will receive a report number either from the TRC or an on-site CBSA officer. The conveyance operator shall record and, if possible, display the report number on the lower windshield of the conveyance, present this number when requested by a CBSA or an RCMP officer and retain the number as reference for the duration of the trip in Canada.\n68. All non-commercial conveyance operators must arrive at an approved TRS/L during its normal business hours, unless alternate arrangements have been made with the local CBSA office .\n69. If, due to weather conditions or other emergency circumstances, the conveyance has arrived at a place not designated for CBSA reporting, the operator must call the TRC at 1-888-226-7277 , the nearest CBSA office or a Royal Canadian Mounted Police (RCMP) office immediately upon entering Canada. Depending on the circumstances, the conveyance may be cleared by telephone, the operator and travellers may be requested to await the arrival of a CBSA officer, or the operator may be requested to transports the travellers to the nearest TRS/L at the first opportunity.\n70. Use of a Telephone Reporting Site/Land (TRS/L) for those seeking clearance through the TRC are limited to travellers seeking entry by snowmobile or other non-commercial passenger conveyances.\n71. In some areas, snowmobilers entering Canada may report from a marina that is accessible by ice or road in the winter months. These sites must be designated as a Telephone Reporting Site/Land (TRS/L) site to permit snowmobilers to seek telephone clearance. NEXUS program is not applicable for travellers seeking entry at TRS/L sites.\nNon-Commercial Conveyance Operators Obligation\n72. It is the operators’ obligation to ensure the conveyance reports from an approved TRS/L site during its normal business hours unless alternate arrangements have been made with the local CBSA office .\nVerification of Travellers and Conveyances\n73. All travellers reporting by telephone, including those using the NEXUS program, may be subject to verification by the CBSA . Requests for verification may be generated by the ZEUS - Telephone Reporting system or initiated by a CBSA officer.\nRequirements for Telephone Reporting Site/Marine\n74. Marinas interested in obtaining a CBSA designation as a Telephone Reporting Site/Marine (TRS/M) must present the local CBSA office with a business case. The request shall encompass the following information:\n- levels of service being requested TRS/M - a marine port of entry at which private boat operators may report by telephone NEXUS - an authorized port of entry for members of the joint Canada/ U.S. NEXUS Program only\n- location where service is being requested\n- contact information (full address, e-mail (if available) and telephone number(s)) of requestor\n- rationale for the request\n- anticipated days and hours of operation\n- anticipated annual/seasonal volumes and\n- any other additional information that supports the request\n75. For a marina to become a designated CBSA TRS/M and to maintain its designation, the following requirements and conditions must be met (exceptions may apply):\n- provision of a functional and easily accessible telephone, which can include a cellular telephone/telecommunication solution\n- clear signage identifying the marina as a CBSA TRS/M (provided and paid for by the CBSA ).\n- signage specifications are influenced by the size and space availability at the site and are as follows: clearly visible TRC number in close proximity to the phone cross-Border Currency Reporting sign (post or surface mounted) firearms sign (post or surface mounted) and “You must stop and report sign”\n- provision of a clear sign listing hours of service (provided and paid for by the owner/operator) if the marina has limited hours of service\n- provision of unrestricted marina access to the CBSA verification teams to conduct monitoring and verification functions\n- provision of sufficient lighting and secure docks that ensure the safety of officers and boaters and\n- provision of a private room/area for the purpose of examinations if requested by an officer\n76. The owner/operator must agree to the above requirements in order to obtain and maintain the marina’s designation status or surrender the designation if those standards are not met. If any of the above requirements are no longer met or if there is a change in ownership, the marina owner/operator must immediately advise the CBSA of the change.\n77. In determining the feasibility of granting the request of service, the local CBSA may conduct the following assessments:\n- risk assessment – identifies potential risks that may arise should the change in the requested level of service be implemented\n- financial assessment – uses a Treasury Board approved costing methodology to determine the full costs and financial implications for implementing a service change\n- human resources assessment – examines the human resources impacts associated with implementing a new initiative or a change in service\n- facilities/security assessment – explores all operational and functional aspects of facilities redevelopment for new or enhanced facilities\n- information technology assessment – identifies any new technological requirements resulting from the new or enhanced level of service\n- public environment assessment – examines the impact the change will have on the local community\n- program impact assessment – examines the impact the proposed service delivery change may have on existing programs, services and new initiatives\n78. Local CBSA will work with the Traveller Operations Division in Headquarters to initiate an official Core Service Request (CSR). The CSR process was developed to assist the CBSA in identifying and defining factors considered when approving requests for service. This process is a responsive approach to assessing and approving CSRs in a consistent manner, while taking into account regional operation requirements.\n79. All inquiries concerning CBSA requirements for operating a telephone reporting site/marine should be directed to:\nTraveller Operations Division Border Operations Directorate E-mail address: csr-esb@cbsa-asfc.gc.ca\nRequirements for Telephone Reporting Site/Land\n80. Marinas or any other business that is interested in obtaining a CBSA designation as a Telephone Reporting Site/Land (TRS/L) for snowmobilers or other non-commercial passenger conveyances must present the local CBSA office with a business case. The request shall encompass the following information:\n- levels of service being requested: Telephone Reporting Site/Land - An authorized port of entry for persons arriving in Canada aboard a non-commercial passenger conveyance other than a marine vessel, aircraft or train at which persons onboard may report by telephone\n- location where service is being requested\n- contact information (full address, e-mail (if available) and telephone number(s)) of requestor\n- rationale for the request\n- anticipated days, months and hours of operation\n- anticipated annual/seasonal volumes and\n- any other additional information that supports the request\n81. For a marina or other business to become a designated CBSA TRS/L and to maintain its designation, the following requirements and conditions must be met (exceptions may apply, depending on regional requirements):\n- provision of a functional and easily accessible telephone, which can include a cellular telephone/telecommunication solution\n- clear signage identifying the marina or site as a CBSA TRS/L (provided and paid for by the CBSA ) Note: signage specifications are influenced by the size and space availability at the site and are as follows: clearly visible TRC number or the number for the CBSA office that will be processing the calls in close proximity to the phone cross-Border Currency Reporting sign (post or surface mounted) firearms sign (post or surface mounted) “You must stop and report sign”\n- provision of a clear sign listing hours of service (provided and paid for by the owner/operator) if the marina or business has limited hours of service\n- provision of unrestricted marina or business site access to the CBSA verification teams to conduct monitoring and verification functions\n- provision of sufficient lighting, secure docks or site (such as adequate snow clearance) that ensure the safety of officers, snowmobilers, and non-commercial passenger conveyances and\n- provision of a private room/area for the purpose of examinations if requested by an officer\n82. The owner/operator must agree to the above requirements in order to obtain and maintain the marina’s or business site designation status or surrender the designation if those standards are not met. If any of the above requirements are no longer met or if there is a change in ownership, the marina or site owner/operator must immediately advise the CBSA of the change.\n83. All requests for CBSA core services undergo a full environmental assessment which includes analyzing the impact on CBSA regional and national resources, operational impacts, infrastructure facilities requirements, and alignment with CBSA and Government of Canada priorities.\n84. Local CBSA will work with the Traveller Operational Service Delivery Division in Headquarters to initiate an official Core Service Request (CSR). The CSR process was developed to assist the CBSA in identifying and defining factors considered when approving requests for service. This process is a responsive approach to assessing and approving CSRs in a fair, consistent manner, while taking into account regional operation requirements.", @@ -2077,7 +2077,7 @@ "act_name": "CBSA D-Memoranda", "section": "D2-5-12", "marginal_note": "References", - "part": "", + "part": "Telephone Reporting for General Aviation, Private Boats, and other Non-Commercial Passenger Conveyances", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable Legislation\n- Immigration and Refugee Protection Act\n- Customs Act\n- Presentation of Persons (2003) Regulations\n- Reporting of Imported Goods Regulations\n- Immigration and Refugee Protection Regulations\nSuperseded memoranda D\nD2-5-12 dated May 13, 2025\nIssuing Office\nPolicy and Program Development Division Travellers Policy and Programs Directorate Travellers Branch", @@ -2095,7 +2095,7 @@ "act_name": "CBSA D-Memoranda", "section": "D2-5-13", "marginal_note": "Legislation", - "part": "", + "part": "International to domestic connections process", "division": "", "heading": "", "text": "Customs Act", @@ -2113,7 +2113,7 @@ "act_name": "CBSA D-Memoranda", "section": "D2-5-13", "marginal_note": "Guidelines and general information", - "part": "", + "part": "International to domestic connections process", "division": "", "heading": "", "text": "1. A Canadian Airport Authority can operate the ITD Process if it has a written arrangement with the CBSA – the arrangement sets out service level, resource requirements and operational responsibilities.\n2. Any air carrier may offer its passengers the ITD Process at a participating airport if the air carrier provides the domestic connecting flight as a direct service or in partnership with another air carrier.\n3. Travellers using the ITD Process must be travelling to another domestic location after the first point of arrival from an international point of origin on one continuous voyage and not possess a firearm or live animal (unless a service animal).\n4. Airport Authorities are reminded that there are Transport Canada requirements related to the security screening of ITD travellers who may benefit from Transport Canada’s One Stop Security initiative at airports authorized to support this initiative.\nDesign requirements\n5. The CBSA may enter into an arrangement with an Airport Authority for the ITD Process if the Airport Authority:\n- has an information system to manage travellers using the ITD Process and must provide the CBSA with traveller information and their checked baggage;\n- in accordance with the CBSA’s specifications, has a secure baggage inspection area (SBIA) and waiting area for travellers using the ITD Process. An SBIA and waiting area are not required if the Airport Authority restricts flights to only those that are recognized by Transport Canada’s One Stop Security initiative;\n- ensures that when required by the CBSA the baggage of travellers using the ITD Process is delivered to the CBSA baggage hall, customs secondary or secure baggage inspection area;\n- ensures the proper flow of travellers using the ITD Process through to exit or other areas in the CBSA hall, including CBSA secondary or the ITD Process passenger waiting area; and\n- has a closed circuit television system that allows the CBSA to remotely monitor the ITD Process.\nOperational requirements\n6. An arrangement between the CBSA and an Airport Authority must reflect the design and operational constraints of the airport.\n7. The Airport Authority and any air carrier must ensure that the ITD Process is operated in accordance with the service levels set out in the arrangement between the Airport Authority and the CBSA.\nPenalty information\n8. In situations when it is established that baggage was delivered without CBSA authorization, an assessment against the carrier may be applied.\nAdditional information\n9. All inquiries concerning CBSA requirements for the operation of the ITD Process should be directed to:\nCanada Border Services Agency Policy and Program Development Division Travellers Policy and Programs Directorate E-mail address: tbpd-dpfv@cbsa-asfc.gc.ca\nFor more information, within Canada call the Border Information Service at 1-800-461-9999. From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237.", @@ -2131,7 +2131,7 @@ "act_name": "CBSA D-Memoranda", "section": "D2-5-13", "marginal_note": "References", - "part": "", + "part": "International to domestic connections process", "division": "", "heading": "", "text": "Issuing office Policy and Program Development Division Travellers Policy and Programs Directorate Headquarters file Legislative references Customs Act Sections 11, 12, 13, 19, 31, 99 and 107. Other references Superseded memorandum D D2-5-13 dated April 9, 2019", @@ -2545,7 +2545,7 @@ "act_name": "CBSA D-Memoranda", "section": "D2-7-1", "marginal_note": "Plain language summary", - "part": "", + "part": "Guidelines for the access to, use, and disclosure of Advance Passenger Information and pre-departure Air Exit information", "division": "", "heading": "", "text": "- Target audience: CBSA personnel, commercial air carriers, travellers\n- Key content: Administrative guidelines on the access, use, and disclosure of Advance Passenger Information ( API ) and pre-departure Air Exit ( AE ) information within the Canada Border Services Agency (CBSA), as well as information regarding access and correction requests for this data.\n- Keywords: API, Air Exit, prescribed information, data access, data use, data disclosure\nOn this page Updates made to this D-memo Guidelines Appendix: PAXIS profiles References Contact us", @@ -2563,7 +2563,7 @@ "act_name": "CBSA D-Memoranda", "section": "D2-7-1", "marginal_note": "On this page", - "part": "", + "part": "Guidelines for the access to, use, and disclosure of Advance Passenger Information and pre-departure Air Exit information", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Guidelines\n- Appendix: PAXIS profiles\n- References\n- Contact us", @@ -2581,7 +2581,7 @@ "act_name": "CBSA D-Memoranda", "section": "D2-7-1", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Guidelines for the access to, use, and disclosure of Advance Passenger Information and pre-departure Air Exit information", "division": "", "heading": "", "text": "This memorandum has been revised to solely reflect information pertaining to API, the Interactive API ( IAPI ) process, and pre-departure AE information. Please refer to Memorandum D2-7-2 : Guidelines for the access to, use, and disclosure of passenger name record data .", @@ -2599,7 +2599,7 @@ "act_name": "CBSA D-Memoranda", "section": "D2-7-1", "marginal_note": "Guidelines", - "part": "", + "part": "Guidelines for the access to, use, and disclosure of Advance Passenger Information and pre-departure Air Exit information", "division": "", "heading": "", "text": "1. API and pre-departure Air Exit information is basic traveller information that includes inbound and outbound flight details for each passenger arriving and departing Canada.\n2. For inbound flights, the CBSA requires all commercial air carriers to provide the prescribed API under subsection 107.1 of the Customs Act , as described in the Passenger Information (Customs) Regulations ( PICR ), and under the Immigration and Refugee Protection Act ( IRPA ) paragraph 148(1)(d), as described in section 269 of the Immigration and Refugee Protection Regulations ( IRPR ).\nThe required API for each traveller includes the following:\n- their name, date of birth, citizenship or nationality, and gender\n- type and number of each passport or other travel document that identifies them, and the name of the country or entity that issued it\n- their reservation record locator number, if any\n- a unique passenger reference number assigned to them for board/ no-board purposes by the carrier or, in the case of a crew member, notification of their status as a crew member\nThe required API about the flight includes:\n- the date and time of take-off from the last point of embarkation before arriving in Canada, and the location of that last point of embarkation\n- the date and time of arrival at the first point of disembarkation in Canada, and the location of that first point of disembarkation\n- the flight code identifying the commercial air carrier and the flight number\n3. Pursuant to paragraph 269(3)(a) and (b) of the IRPR and paragraph 7(1) of the PICR, commercial air carriers are required to provide the prescribed API to the CBSA at the following intervals:\n- for passengers, no later than the time of check-in\n- for crew members, not later than one hour before the time of departure to Canada\n4. For outbound flights, the CBSA requires all commercial air carriers to provide the prescribed pre-departure Air Exit information under subsection 93(1) of the Customs Act , as described in the EIR.\nThe required pre-departure Air Exit information for each traveller includes the following:\n- the surname, first name and middle names, the date of birth, the citizenship or nationality and the sex of the person\n- the type of travel document that identifies the person, the name of the country or organization that issued the travel document and the travel document number\n- any unique passenger reference assigned to the person by the prescribed person\nThe required pre-departure Air Exit information about the flight includes:\n- the flight code that identifies the commercial carrier and the flight number of the conveyance\n- the last place inside Canada from which the conveyance departed, regardless of whether persons boarded it at that place, and the date and time of that departure\n5. Pursuant to paragraphs 11(1) and 11(2) of the EIR, commercial air carriers are required to provide the prescribed Air Exit information to the CBSA for flights departing Canada at the following intervals:\n- 72 hours before scheduled time of departure and until check-in , a subset of traveller information (if the information becomes known)\n- at check-in , if the information relates to a person, other than a crew member expected to be on board the conveyance\n- one hour before the conveyance's scheduled time of departure if the information relates to a crew member expected to be on board the conveyance\n6. For both inbound and outbound flights, air carriers are required to provide a close-out message no later than 30 minutes after the time of departure. The close-out message includes the unique passenger reference of each person on board the aircraft, as well as the flight details.\nOperational use of API and Pre-departure Air Exit Information\n7. API and pre-departure Air Exit information may only be used by the CBSA for purposes authorized under the Customs Act or the Immigration and Refugee Protection Act .\n8. Per subsection 107(3) of the Customs Act , where necessary, an official of the CBSA may use API and pre-departure Air Exit information:\n- for the purposes of administering or enforcing this Act, the Customs Tariff , the Excise Act, 2001 , the Special Imports Measures Act or Part 2 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act or for any purpose set out in subsection (4), (5) or (7)\n- for the purposes of exercising the powers or performing the duties and functions of the Minister of Public Safety and Emergency Preparedness under the IRPA, including establishing a person's identity or determining their inadmissibility\n- for the purposes of any Act or instrument made under it, or any part of such an Act or instrument, that the Governor in Council or Parliament authorizes the Minister, the Agency, the President or an employee of the Agency to enforce\n9. Per subsection 149(a) of the IRPA, where necessary, an official of the CBSA may use API and pre-departure Air Exit information for the purposes of exercising the powers or performing the duties and functions of the Minister of Public Safety under that Act, or to identify a person for whom a warrant of arrest has been issued in Canada.\n10. For clarity, this includes use for pre-arrival and pre-departure risk assessment purposes.\n11. The Interactive Advance Passenger Information process uses API received at check-in to validate that all passengers hold a prescribed travel document (for example, Visa or electronic travel authorization (eTA)) to enter Canada, or are exempt from that requirement. The CBSA electronically sends a \"board\" or \" no-board \" message to commercial carriers before the passenger boards the flight to Canada.\nAccess to PAXIS\n12. API and pre-departure Air Exit information are stored in the Passenger Information System (PAXIS). Pursuant to Treasury Board policy and the CBSA's Directive for Access Control in Information Systems, access to PAXIS is restricted according to the \" need-to-know \" and \"least privilege\" principles. This means that users will only be granted access to PAXIS where it is required in order for the user to perform their assigned duties, and that the user will be assigned a profile with the minimum access permissions required to fulfill said duties.\n13. Some PAXIS user profiles provide access to API and/or pre-departure Air Exit information only. These profiles are assigned to a varied set of users to perform assigned duties largely in support of the IAPI process and Entry/Exit programs.\n14. PAXIS access requests are submitted through the IT Self-service Portal. All access requests must be approved by the user's immediate superintendent, supervisor, chief or manager. A secondary review and approval is given by the API-Entry /Exit Program team before the profile is assigned. For a list of the relevant PAXIS profiles and the associated permissions, please refer to the Appendix.\n15. Each query and review of passenger data elements in PAXIS is recorded for audit purposes.\nTimeframes to access data in PAXIS\n16. Per subsections 269(9) and (10) of the Immigration and Refugee Protection Regulations , API data about a traveller is retained in PAXIS for 3.5 years after the CBSA receives the data, unless the data is required as part of an ongoing investigation, in which case it may be retained until the investigation is concluded, or up to a maximum of six years.\n17. Additional data retained in PAXIS as part of the IAPI process and Entry/Exit Program, specifically pre-departure Air Exit information, board/ no-board messages and flight update notification messages are also retained for 3.5 years.\nNote: Air Exit information is also used for travel history purposes. Once the close-out message is received, Air Exit information is copied out of PAXIS and into the Entry/Exit Information System (EXIS) and retained for up to 15 years.\nDisclosure of API and pre-departure Air Exit information\n18. API and pre-departure Air Exit information may be disclosed under section 8 of the Privacy Act or section 150.1 of the Immigration and Refugee Protection Act , for personal and/or immigration related cases, or under section 107 of the Customs Act , for customs related cases.\n19. For additional guidance on section 107 of the Customs Act and section 8 of the Privacy Act , contact CBSA officials at the Information Sharing and Collaborative Arrangements Unit directly at info_sharing-echange_info@cbsa-asfc.gc.ca .\nRights of access, correction, and complaint\n20. Upon request, the CBSA will provide any individual, regardless of citizenship or presence in Canada, access to their API and pre-departure Air Exit information held by the CBSA, including board/ no-board information. Individuals may make a request by completing the form BSF153: Traveller's API/PNR Information Request and Pre-departure Air Exit .\n21. The CBSA will consider any individual's request to correct any error contained in their API or pre-departure Air Exit information. The Agency will either make the applicable correction, or attach a notation to the information indicating a request for correction was refused, and respond to the individual with an explanation of the legal or factual reasons why the request was refused.\n22. If a correction is made to the individual's data, or a notation is added, that information will be shared with any authorities that received the data via a disclosure request.\n23. If you made a request under the Privacy Act , all individuals living in and outside of Canada may submit a complaint to the Officer of the Privacy Commissioner of Canada – File a formal privacy complaint .\nAdditional information\n24. Misuse of API and pre-departure Air Exit information in contravention of CBSA regulations, policies, directives, or standards may be subject to security screening review for cause as well as disciplinary action, up to and including termination of employment. Additionally, a person knowingly disclosing, providing access to or using customs information in a manner not authorized by the Customs Act is guilty of an indictable offence or an offence punishable on summary conviction under subsection 160(1) of that Act or potentially charged with criminal code violations, such as Breach of Trust, under section 122 of the Criminal Code .\n25. The CBSA is committed to remaining in compliance with the International Civil Aviation Organization's ( ICAO ) Annex 9 – Facilitation border controls and procedures of the Standards and Recommended Practices (SARPs) on Facilitation. The SARPs provide an international benchmark for which the CBSA, Government of Canada, and other Governments and their customs and/or immigration authorities can meet to ensure that the API and AE data (Outbound API) received from commercial air carriers are processed and retained according to international standards.", @@ -2617,7 +2617,7 @@ "act_name": "CBSA D-Memoranda", "section": "D2-7-1", "marginal_note": "Appendix: PAXIS profiles", - "part": "", + "part": "Guidelines for the access to, use, and disclosure of Advance Passenger Information and pre-departure Air Exit information", "division": "", "heading": "", "text": "Access only to API or Air Exit information.\nLiaison Officer (#2341) May be given to officers employed by the International Network Section, in support of the IAPI program. Transporter Obligations (#2342) May be given to officers employed by the Transporter Obligations program. Headquarters ( HQ ) Program Support IAPI (#2343) May be given to officers who are employed within areas at HQ that support the IAPI program. IAPI Only – Special (#2344) May be given to officers who are authorized to access IAPI information for a specific purpose and timeframe. Outbound Only – Special (#2381) May be given to officers who are authorized to access outbound information for a specific purpose and timeframe.\nNote: There are other PAXIS roles with API and Air Exit access that also provide access to PNR. Refer to Memorandum D2-7-2 : Guidelines for the access to, use, and disclosure of passenger name record data for a list of those roles.", @@ -2635,7 +2635,7 @@ "act_name": "CBSA D-Memoranda", "section": "D2-7-1", "marginal_note": "References", - "part": "", + "part": "Guidelines for the access to, use, and disclosure of Advance Passenger Information and pre-departure Air Exit information", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable legislation and regulations\n- Customs Act\n- Privacy Act\n- Immigration and Refugee Protection Act\n- Passenger Information (Customs) Regulations\n- Immigration and Refugee Protection Regulations\n- Exit Information Regulations\nRelated D-memo\nMemorandum D2-7-2 : Guidelines for the access to, use, and disclosure of passenger name record data\nSuperseded D-memo\nD1-16-3 dated September 28, 2022\nIssuing office\nPolicy and Program Development Division Travellers Policy and Programs Directorate Travellers Branch", @@ -2653,7 +2653,7 @@ "act_name": "CBSA D-Memoranda", "section": "D2-7-2", "marginal_note": "Plain language summary", - "part": "", + "part": "Guidelines for the access to, use, and disclosure of passenger name record data", "division": "", "heading": "", "text": "- Target audience: CBSA personnel, commercial air carriers, travellers\n- Key content: Administrative guidelines on the access, use, and disclosure of passenger name record ( PNR ) information within the CBSA, as well as information regarding access and correction requests for this data.\n- Keywords: PNR, prescribed information, data access, data use, data disclosure\nOn this page Updates made to this D-memo Guidelines Appendix: PAXIS profiles References Contact us", @@ -2671,7 +2671,7 @@ "act_name": "CBSA D-Memoranda", "section": "D2-7-2", "marginal_note": "On this page", - "part": "", + "part": "Guidelines for the access to, use, and disclosure of passenger name record data", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Guidelines\n- Appendix: PAXIS profiles\n- References\n- Contact us", @@ -2689,7 +2689,7 @@ "act_name": "CBSA D-Memoranda", "section": "D2-7-2", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Guidelines for the access to, use, and disclosure of passenger name record data", "division": "", "heading": "", "text": "This memorandum has been revised to solely reflect information pertaining to PNR. Advance Passenger Information ( API ), Interactive API ( IAPI ), and pre-departure Air Exit information can be found in Memorandum D2-7-1 : Guidelines for the access to, use, and disclosure of Advance Passenger Information and pre-departure Air Exit information .", @@ -2707,7 +2707,7 @@ "act_name": "CBSA D-Memoranda", "section": "D2-7-2", "marginal_note": "Guidelines", - "part": "", + "part": "Guidelines for the access to, use, and disclosure of passenger name record data", "division": "", "heading": "", "text": "1. PNR is the air transport industry term for reservation and departure control records created by air carriers or their agents for each journey booked by or on behalf of any passenger. This data is used by air carriers for their own business purposes and depending upon the underlying transactions and systems responsible for the booking, may contain information including basic identity data about the traveller and their itinerary; contact, payment and billing information; information about the travel agent that made the booking; check-in status; and seat and baggage information.\n2. For inbound flights, the CBSA collects a limited set of PNR data relating to all passengers seeking entry into Canada. However, the CBSA does not require any carrier to collect or provide additional elements that they do not already collect for their own business purposes.\nNote: PNR data is not collected for outbound flights.\n3. Pursuant to paragraph 269(4) of the Immigration and Refugee Protection Regulations ( IRPR ) and paragraph 7(2) of the Passenger Information (Customs) Regulations ( PICR ), commercial air carriers are required to provide the prescribed PNR information at the flight's time of departure from the last place persons boarded the conveyance before arriving in Canada. Only one submission of PNR information is required.\n4. The requirement to provide PNR is outlined in subsection 5(e) of the PICR and paragraph 269(1)(e) of the IRPR.\nOperational use of PNR data\n5. The use of PNR is strictly limited in law. As set out in section 4 of the Protection of Passenger Information Regulations ( PPIR ), PNR data may be used by authorized CBSA personnel only for the following purposes:\n- to identify persons who have or may have committed a terrorism offence or a serious transnational crime\n- to conduct trend analysis or develop risk indicators for the purpose of identifying persons who have or may have committed a terrorism offence or a serious transnational crime\n6. Section 1 of the PPIR defines \"terrorism offence\" and \"serious transnational crime\" for the purpose of the permitted uses discussed above.\n7. In brief, it defines \"terrorism offence\" as an act or omission committed \"in whole or in part for a political, religious or ideological purpose, objective or cause\" with the intention of intimidating the public \"with regard to its security, including its economic security,\" or \"compelling a person, a government or a domestic or an international organization to do or to refrain from doing any act.\" Activities recognized within this context include death and bodily harm with the use of violence; endangering a person's life; risking the health and safety of the public; significant property damage; and interference or disruption of essential services, facilities or systems. This includes conspiracy, attempt, or threat to commit such an act or omission, or being an accessory after the fact or counselling in relation to any such act or omission. The definition also includes knowingly participating in or contributing to a terrorist group for any of the above purposes or providing material or financial support to such a group. Readers should refer to the PPIR for a complete definition of this term.\n8. The PPIR defines \"serious transnational crime\" as an act or omission that constitutes an offence that is punishable in Canada by a term of imprisonment of at least four years and is committed:\n- in more than one country\n- in only one country but: a substantial part of its preparation, planning, direction or control takes place in another country an organized criminal group that engages in criminal activities in more than one country is implicated in the act or omission has substantial effects in another country\n- in a country other than Canada but the offender intends to travel to or transit through Canada\n9. Examples of serious transnational crimes include, but are not limited to:\n- narcotics smuggling\n- human smuggling\n- human trafficking\n- importation or smuggling of child pornography\nAccess to PAXIS\n10. PNR Information is stored in the Passenger Information System (PAXIS). Pursuant to Treasury Board policy and the CBSA's Directive for Access Control in Information Systems, access to PAXIS is restricted according to the \" need-to-know \" and \"least privilege\" principles. This means that users will only be granted access to PAXIS where it is required in order for the user to perform their assigned duties, and that the user will be assigned a profile with the minimum access permissions required to fulfill said duties.\n11. Certain PAXIS user profiles provide access to PNR information. These profiles are assigned mainly to targeting and intelligence personnel who require them to perform assigned duties or functions which are clearly linked to the identification of persons who have or may have committed a terrorism offence or serious transnational crime as set out in the PPIR. A limited number of profiles are assigned exclusively for program compliance.\n12. PAXIS access requests are submitted through the IT Self-service Portal. All access requests must be approved by the user's immediate supervisor or manager. A secondary review and approval is given by the PNR Program team before the role is assigned. Twice a year, the PNR Program team completes an audit of all PAXIS users with PNR access to ensure only users requiring access have that role. For a list of PAXIS profiles and the associated permissions, please refer to the Appendix.\n13. Each query and review of passenger data elements in PAXIS is recorded for audit purposes.\nTimeframes to access data in PAXIS\n14. Per section 3 of the PPIR, PNR data about a traveller is retained in PAXIS for 3.5 years after the CBSA receives the data, unless the data is required as part of an ongoing investigation, in which case it may be retained until the investigation is concluded, or up to a maximum of six years.\n15. As set out in section 4 of the PPIR, access to PNR data in PAXIS changes over three distinct timeframes. During each timeframe, the treatment of PNR data becomes progressively more restrictive:\n- All PNR data collected is available for the first 72 hours after it is received.\n- For the period beginning 72 hours after receipt, and continuing until 2 years after receipt, the names of travellers in the PNR are masked. These may be unmasked only where a targeting or intelligence official reasonably believes that the name of the person is required in order to proceed with an investigation relating to a terrorism offence or serious transnational crime.\n- For the period beginning 2 years after receipt, and continuing until the data is deleted 3.5 years after it was received, all PNR data elements which could serve to identify the person to whom the information relates are masked.\nAccess to PNR in Analytics system(s)\n16. PNR data is also copied into a secondary protected system for analytics and risk indicator/scenario development purposes.\n17. Access to the PNR is given to a limited number of users in the Targeting Data Analytics team and is retained for a maximum of 3.5 years from date of receipt.\n18. Scenarios are created, deleted or revised by the National Targeting Centre's Targeting Travellers Intelligence unit based on intelligence information. Analysts can simulate a scenario against depersonalized historical PNR information to assess the operational impact of the scenario and limit the impact on travellers. No personal information is returned in the results.\nRequesting access to PNR received two or more years ago\n19. As required by subsection 4(3) of the PPIR, CBSA officials may have access to retained PNR elements in CBSA systems that could serve to identify a person which are 2 to 3.5 years old only if the President of the CBSA authorizes such access as necessary to identify an individual who is reasonably suspected of having committed a terrorist offence or serious transnational crime.\n20. Any request for Presidential approval to unmask this data must be made in writing. The requesting official must explain their suspicion, and set out specific and articulable facts that support the suspicion on a particularized and objective basis.\nNote: A \"template\" Briefing Note is available from the PNR Program team (if required).\n21. The President may only authorize such a request where the President has determined there are reasonable grounds to suspect that the individual in question has committed the alleged offence. This requires a finding that there is a reasonable possibility the individual has committed the offence, grounded in objective facts.\n22. Presidential authorization may only be given in writing. Subsection 4(6) of the PPIR requires that a record be kept of any Presidential authorization. This record must be retained for at least two years. At a minimum, this record must contain:\n- the name of the requesting official\n- the reasons for the request\n- the name of the subject of the request\n- the date on which the request was made, the date the request was authorized, and the date the information was accessed\n23. Access to other personal information may not be used by a CBSA official to gain access to PNR information about the same person outside of the above processes.\nDisclosure of PNR\n24. PNR information may only be disclosed pursuant to the applicable provisions of the PPIR for immigration-related cases as per section 8 of the Privacy Act , or under section 107 of the Customs Act for customs-related cases. Nevertheless, it is the policy of the CBSA that all disclosures of PNR data must comply with the principles laid out in sections 6 to 9 of the PPIR.\n25. For any disclosures of PNR, the following caveat must be included:\nThis information originates from the CBSA. It is disclosed specifically to your department/agency in confidence and for internal use only. This document contains information whose retention is restricted by the IRPR or the PPIR and must be destroyed once the information has served its purpose or before [enter date of six years after CBSA received the data] . This document is not to be reclassified, copied, reproduced, used or further disseminated, in whole or in part, without the written permission of the CBSA. It is not to be used in affidavits, court proceedings or subpoenas or for any other legal or judicial purpose without the written permission of the CBSA. The handling and storing of this document must comply with handling and storage guidelines established by the Government of Canada for classified information. This caveat is an integral part of this document and must accompany any extracted information.\nDisclosure of PNR to domestic authorities\n26. The CBSA may disclose PNR to domestic authorities, including federal and provincial departments and authorities, such as the Royal Canadian Mounted Police, the Canadian Security Intelligence Service, and provincial and municipal police forces. Such disclosures may be made in response to a request; pursuant to the terms of a written agreement or arrangement between the CBSA and the domestic recipient; or as a proactive disclosure, that is, where a CBSA official provides information to a domestic recipient without said recipient having asked for the information. A disclosure of PNR in any of the foregoing circumstances is subject to the following principles as laid out in section 6 of the PPIR:\n- The disclosure must be on a case-by-case basis. PNR must never be disclosed in bulk.\n- There are reasonable grounds to believe that the PNR would be relevant to the prevention, investigation or prosecution of a terrorism offence or serious transnational crime. Reasonable grounds exist if the CBSA official authorizing the disclosure believes the PNR would be relevant to the prevention, investigation or prosecution of a terrorism offence or serious transnational crime, and that belief is supported by compelling and credible information. In cases where a CBSA official has concerns as to whether there are reasonable grounds to disclose, the official may advise the requester that a subpoena or a judicial order may be required.\n- The receiving department or authority exercises functions directly related to the prevention, detection, investigation or prosecution of terrorism offences or serious transnational crimes. This condition cannot be satisfied if the receiving department or authority does not have clear lawful authority to receive the PNR in question.\n- The receiving department or authority has undertaken to apply standards to protect the PNR that are at least equivalent to those set out in the PPIR. This would include commitments to not use the PNR other than for the prevention, detection, investigation or prosecution of terrorism offences or serious transnational crimes; and to not retain the PNR longer than the retention limits discussed in paragraph 14 of this memorandum. This may be accomplished through the use of caveats included with the disclosure.\n- The receiving department or authority has undertaken not to further disclose the PNR without the permission of the agency, unless required by law to do so. Like the requirements in paragraph 25(c), this may be accomplished through the use of caveats included with the disclosure.\n- The CBSA must disclose only the minimum elements of PNR necessary for the purposes for which it is disclosed.\n27. Deciding to disclose PNR is a discretionary decision that should be exercised with care and only after diligent consideration of the circumstances. A lawful authority to disclose must always exist and the onus is on the official approving the disclosure to ensure that there is an appropriate rationale for the disclosure and that the principles laid out in paragraph 26 are satisfied. Proactive disclosures in particular, should only take place where an official is of an opinion that the receiving department or authority's interest in the disclosure clearly outweighs the person's expectation of privacy.\n28. Per section 7 of the PPIR, despite the principles laid out in paragraph 26, nothing prevents the agency from disclosing PNR information to comply with a subpoena, warrant or order issued by a court, person or body with jurisdiction in Canada to compel the production of information. This is the only exception to the disclosure requirements outlined in the foregoing paragraphs.\n29. Whenever it becomes evident that a disclosure of PNR may lead to a series of similar disclosures to the same department or authority, it is recommended that the agency enter into a written collaborative arrangement ( WCA ) with the recipient of the information. The WCA must satisfy all the principles laid out in paragraph 26.\nDisclosure of PNR to foreign authorities\n30. The CBSA may disclose PNR to a foreign government authority only where there is an applicable international agreement or arrangement that authorizes the disclosure of PNR by the CBSA to the receiving foreign government authority. A disclosure of PNR subject to such an agreement or arrangement must meet the following principles as laid out in section 8 of the PPIR:\n- The disclosure must be on a case-by-case basis. PNR must never be disclosed in bulk.\n- There are reasonable grounds to believe that the PNR would be relevant to the prevention, investigation or prosecution of a terrorism offence or serious transnational crime. Reasonable grounds exist if the CBSA official authorizing the disclosure believes the PNR would be relevant to the prevention, investigation or prosecution of a terrorism offence or serious transnational crime, and that belief is supported by compelling and credible information.\n- The receiving foreign government authority exercises functions directly related to the prevention, detection, investigation or prosecution of terrorism offences or serious transnational crimes.\n- The receiving foreign government authority has undertaken to apply standards to protect the PNR that are at least equivalent to those set out in the PPIR. This would include commitments to not use the PNR other than for the prevention, detection, investigation or prosecution of terrorism offences or serious transnational crimes; and to not retain the PNR longer than the retention limits discussed in paragraph 14 of this memorandum. This may be accomplished through the use of caveats included with the disclosure. If the receiving foreign government authority is subject to a treaty with the European Union ( EU ) that sets out standards to protect PNR, those standards will be considered equivalent for the purposes of this paragraph and thus additional caveats will not be necessary. Currently, this applies only to the foreign government authorities in the United States, United Kingdom and Australia, which have such treaties with the EU.\n- The CBSA must disclose only the minimum elements of PNR necessary for the purposes for which it is disclosed.\n31. Deciding to disclose PNR, especially outside of Canada, is a discretionary decision that should be exercised with care and only after diligent consideration of the circumstances. A lawful authority, and an applicable agreement or arrangement, must always exist and the onus is on the official approving the disclosure to ensure that there is an appropriate rationale for the disclosure and the conditions laid out in paragraph 30 are satisfied.\nRecording disclosures of PNR\n32. Section 9 of the PPIR requires that a record be kept of any disclosure of PNR. This record must be retained for at least two years. At a minimum, this record must contain:\n- the name of the person to whom the information was disclosed, and the government department or authority where they are employed\n- the reasons for the disclosure\n- the name of the subject of the disclosure\n- the date of the disclosure\n33. Any disclosure record must also contain the lawful authority that was used to disclose the information and any caveats included.\n34. The record of disclosure may be audited to ensure all required information is retained and that the appropriate caveats were shared with the receiving authority.\nRights of access, correction, and complaint\n35. Upon request, the CBSA will provide any individual, regardless of citizenship or presence in Canada, access to their PNR information held by the CBSA. Individuals may make a request by completing the form BSF153: Traveller's API/PNR Information Request and Pre-departure Air Exit .\n36. The CBSA will consider any individual's request to correct any error contained in their PNR information. The agency will either make the applicable correction, or attach a notation to the information indicating a request for correction was refused, and respond to the individual with an explanation of the legal or factual reasons why the request was refused.\n37. If a correction is made to the individual's data, or a notation is added, that information will be shared with any authorities that received the data via a disclosure request.\n38. If you made a request under the Privacy Act , all individuals living in and outside of Canada may submit a complaint to the Officer of the Privacy Commissioner of Canada – File a formal privacy complaint .\nAdditional information\n39. Misuse of PNR Information in contravention of CBSA regulations, policies, directives, or standards may be subject to security screening review for cause as well as disciplinary action, up to and including termination of employment. Additionally, a person knowingly disclosing, providing access to or using customs information in a manner not authorized by the Customs Act is guilty of an indictable offence or an offence punishable on summary conviction under subsection 160(1) of that act or potentially charged with criminal code violations, such as Breach of Trust, under section 122 of the Criminal Code .\n40. The CBSA is committed to remaining in compliance with the International Civil Aviation Organization's ( ICAO ) Publications: Annex 9 – Facilitation of the Standards and Recommended Practices (SARPs). The SARPs provide an international benchmark for which the CBSA, Government of Canada, and other Governments and their customs and/or immigration authorities can meet to ensure that the PNR data received from commercial air carriers is processed and retained according to international standards.", @@ -2725,7 +2725,7 @@ "act_name": "CBSA D-Memoranda", "section": "D2-7-2", "marginal_note": "Appendix: PAXIS profiles", - "part": "", + "part": "Guidelines for the access to, use, and disclosure of passenger name record data", "division": "", "heading": "", "text": "Project Support User (#2293) May be assigned to officers who are employed on teams working on PAXIS system development projects. Business Support (#2294) May be assigned to officers who are employed on teams working on business system support for the PAXIS system. Targeting Officer – People (#2295) May only be assigned to Targeting Officers employed by the people targeting section at the National Targeting Centre. Targeting Supervisor/Manager (#2296) May only be assigned to Targeting Supervisors and Managers who work in the targeting people section at the National Targeting Centre. Targeting Ops Support – People (#2297) May only be assigned to program officers who are employed in the NTC Targeting Ops Support Unit – People. NTC Intelligence – People (#2298) May only be assigned to officers employed by the Targeting Operations Intelligence Unit who support NTC Targeting – People. Traveller Targeting Programs (#2299) May be assigned to program officers within the Programs Branch who are employed on the team responsible for the targeting program. Regional/HQ Intelligence (#2300) May be assigned to CBSA Intelligence Officers and Analysts. HQ Program Support (#2301) May be assigned to program officers employed at HQ that support IAPI, API/PNR program or the targeting program. Compliance Officer (#2302) May be assigned only to program officers who are employed with the Airline Compliance Unit. BOC Officer (#2345) May be given to officers employed in the Border Operations Centre in support of API/PNR and targeting programs.", @@ -2743,7 +2743,7 @@ "act_name": "CBSA D-Memoranda", "section": "D2-7-2", "marginal_note": "References", - "part": "", + "part": "Guidelines for the access to, use, and disclosure of passenger name record data", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable legislation and regulations\n- Customs Act\n- Privacy Act\n- Immigration and Refugee Protection Act\n- Passenger Information (Customs) Regulations\n- Immigration and Refugee Protection Regulations\n- Protection of Passenger Information Regulations\nRelated D-memo\nMemorandum D2-7-1 : Guidelines for the access to, use, and disclosure of Advance Passenger Information and pre-departure Air Exit information\nSuperseded D-memo\nD1-16-3 dated September 28, 2022\nIssuing office\nPolicy and Program Development Division Travellers Policy and Programs Directorate Travellers Branch", @@ -2761,7 +2761,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-1-1", "marginal_note": "Plain language summary", - "part": "", + "part": "Policy Respecting the Importation and Transportation of Goods", "division": "", "heading": "", "text": "Target audience: Marine, air, highway and rail carriers importing commercial goods; freight forwarders involved in the importation of commercial goods; sufferance warehouse operators.\nKey content: How and when to submit advance cargo and conveyance information to the CBSA; how to report goods upon arrival in Canada; record keeping requirements for carriers; instructions for completing forms and documentation, including cargo control documents; non-compliance information.\nKeywords: Cargo control documents; cargo control numbers; CBSA assessment and revenue management (CARM); carriers; freight forwarders; sufferance warehouse operators; importation; transportation of goods; advance commercial information; ACI , eManifest.", @@ -2779,7 +2779,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-1-1", "marginal_note": "On this page", - "part": "", + "part": "Policy Respecting the Importation and Transportation of Goods", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines General Carrier and freight forwarder identification and eligibility Carrier requirements Electronic communications with the CBSA Record keeping Cargo control number and conveyance reference number reuse timeframes Monitoring Transmitting accurate data Sealing requirements Cargo reporting Corrections to cargo control documents Unique shipment processes Non-resident importer Transmitting “to order” shipments Carnets and other temporary imports Moving company and personal effects Entered to arrive ( ETA ) and value included ( VI ) shipments Ships' stores (goods imported for ships' stores) Duty free shops (goods imported by duty free shops) Shortages Overages, company owned material ( COMAT ) and goods found astray Shipper's load and count CBSA cargo control abstract Re-manifested cargo control documents Diversions (paper process for ACI /eManifest exemptions/exceptions ) Emergency diversion: Goods moving within Canada Delivery requirements Delivery requirements: Exemptions Delivery requirements: Alcohol and tobacco shipments Movement and cargo control of unreleased goods in Canada Notification of release of goods to warehouse operators Outstanding cargo control documents tracing procedures Shipments subject to the requirements of other government departments Contingency plan in the event of system failure Penalty information Ordering CBSA publications and forms\n- Appendix A: Instructions for completing Form A10— Cargo Control Abstract\n- Appendix B: Specifications for Form A8A(B)—Cargo Control Document\n- Appendix C: Bar code specifications for cargo control numbers ( CCN s)\n- Appendix D: Instructions for completing Form A8A(B)—Cargo Control Document\n- Appendix E: Cargo data requirements when representing a paper version of ACI /eManifest transmittal\n- Appendix F: Calculation of security in the Air mode\n- References\n- Contact us\n- Related links", @@ -2797,7 +2797,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-1-1", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Policy Respecting the Importation and Transportation of Goods", "division": "", "heading": "", "text": "This memorandum has been revised to:\n- update the definitions section\n- replace “ pre-arrival ” with “Advance Commercial Information ( ACI )/eManifest ”, when applicable\n- replace “B3-3, Canada Customs Coding Form” with “Commercial Accounting Declaration ( CAD )”, when applicable\n- update the “Carrier and freight forwarder identification and eligibility” section to reflect the new process in obtaining carrier codes through the CBSA Assessment and Revenue Management (CARM)\n- update policy information and providing clarification on the following sections: general information carrier requirements cargo control number and conveyance reference number resume timeframes sealing requirements cargo reporting carnet and other temporary imports shortages overages, company owned material ( COMAT ) and goods found astray re-manifested cargo control documents diversions (paper process for ACI /eManifest exemption/exceptions ) emergency diversion – goods moving within Canada delivery requirements delivery requirements – exemptions delivery requirements - alcohol and tobacco shipments movement and cargo control of unreleased goods in Canada notification of release of goods to warehouse operators outstanding cargo control documents tracing procedures ordering CBSA publications and forms additional information appendices references\nThis memorandum outlines and explains general Canada Border Services Agency (CBSA) requirements and administrative policies regarding the reporting and transportation of goods being imported into and moving in-transit , through Canada by all modes of transport.\nFor information regarding the Custom Self-Assessment ( CSA ) Program policies, guidelines and procedures, refer to Memorandum D23-2-1: Customs Self-Assessment Program for Carriers .\nFor information about the reporting and transportation of goods being exported from Canada, refer to Memorandum D3-1-8: Cargo—Export Movements .", @@ -2815,7 +2815,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-1-1", "marginal_note": "Definitions", - "part": "", + "part": "Policy Respecting the Importation and Transportation of Goods", "division": "", "heading": "", "text": "1. The following definitions apply to this memorandum:\nAbstracts Multiple cargo control documents ( CCD s) presented to divide a shipment that was originally reported on one CCD , into two or more parts because the total manifested quantity will be accounted for on more than one release or accounting document. Administrative Monetary Penalty System ( AMPS ) A system whereby the CBSA issues monetary penalties to commercial clients for violating the CBSA's trade and border legislation. The purpose of AMPS is to provide the Agency with a means to deter non compliance by its clients and to ensure a consistent application of legislation and border regulation. Advance Commercial Information ( ACI ) A set of prescribed electronically transmitted pre-arrival cargo and conveyance data elements sent to the CBSA within prescribed timeframes, for the purpose of facilitating the process of commercial goods and risk assessing threats to health, safety and security prior to the arrival of the shipment in Canada. Bulk goods Goods that are loose or in mass, such that they are confined only by the permanent structures of the vessel, without intermediate containment or intermediate packaging. Cargo A term used to describe a collection of goods or a shipment. It consists of a grouping of related goods. The cargo is detailed on a bill of lading, waybill, the manifest and/or a cargo control document. Cargo carrier The carrier that causes goods to be transported into Canada by the conveyance operating carrier ( COC ). Cargo container Cargo container means a container that: is fully or partially enclosed to constitute a receptacle intended for containing goods; is of a permanent character and is suitable for repeated use; is designed to carry goods, by one or more modes of transport, without intermediate reloading; and has an internal volume of one or more cubic metres. This includes the ancillary equipment of the container, provided that the ancillary equipment is carried with the container as well as demountable bodies. Cargo control document ( CCD ) A manifest or other control document that acts as the record of a shipment entering, exiting or moving within Canada, e.g. air waybill ( AWB ); Form A8A(B): In Bond—Cargo Control Document . Cargo control number ( CCN ) The CCN is a number assigned to a transport document. It uniquely identifies cargo detailed on a cargo submission. The CCN consists of the carrier code followed by a unique reference number assigned by the carrier/representative and cannot contain spaces. The first 4 alphanumeric characters = CBSA approved carrier code. Cargo transmission A cargo transmission is the package of cargo data that is transmitted. It is comprised of a CCN for each shipment on the conveyance along with the corresponding cargo data. Carrier A carrier is a person involved in international commercial transportation who reports cargo to the CBSA and/or operates a conveyance used to transport specified goods to or from Canada. Carrier code As stated in the Customs Act , means the unique identification number issued by the Minister either under subsection 12.1(4) or before the coming into force of that subsection. It is the unique identifier of carriers for CBSA purposes. Client Anyone who: sends to the CBSA a collection of information; or receives notices from the CBSA. Commercial Accounting Declaration (CAD) A digital document used to account for imported goods into Canada. Commercial goods Goods that are or will be imported for sale or for any commercial, industrial, occupational, institutional or other similar use. Consignee The definition of consignee is to be understood as follows given the applicable context: The consignee definition to be used by carriers when transmitting electronic ACI /eManifest : the name and address of the party to which the cargo/goods are being shipped as shown on carrier's contract of carriage (e.g. bill of lading, air waybill, or other shipping document); or The consignee definition used with respect to freight forwarders who are providing the CBSA with detailed information pertaining to a consolidated shipment will be: the name and address of the party to which the cargo/goods are being shipped as shown on carrier's contract of carriage (e.g. bill of lading, air waybill, or other shipping document); or The consignee definition used with respect to freight forwarders who are providing the CBSA with detailed information pertaining to a deconsolidated shipment will be: the name and address of the party to which the goods are being shipped as shown on the contract of carriage or commercial sales contract (e.g. commercial invoice, bill of sale or other sales contract, or other shipping document). Consolidation 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 the CBSA on one cargo control document ( CCD ). A single shipment with the involvement of a freight forwarder also known as “Back to back” is considered a consolidation. Conveyance Any vehicle, aircraft or water-borne craft or any other contrivance that is used to move persons or goods. Conveyance arrival certification message ( CACM ) An electronic notification that carriers transporting specified goods must transmit to the CBSA at their First Port of Arrival ( FPOA ) using Electronic Data Interchange ( EDI ). Conveyance operating carrier ( COC ) The carrier company operating the conveyance transporting goods to Canada. This is true whether the carrier company owns the conveyance outright, leases the conveyance, or whether any type of security interest is registered on the conveyance. Conveyance reference number ( CRN ) A unique reference number given by the conveyance operating carrier ( COC ) to the CBSA to a certain journey or departure of a means of transport. Conveyance report A document used to report the movement of a conveyance to a place inside/outside of Canada. Conveyance transmission The package of conveyance data that is transmitted. It is comprised of the conveyance reference number ( CRN ) along with the corresponding conveyance data. Courier A commercial carrier that is engaged in scheduled international transportation of shipments of goods other than goods imported as mail. Courier low value shipment ( CLVS ) Goods being imported under the CLVS Program by an approved courier. Customs Self-Assessment ( CSA ) A program designed to simplify import border requirements for low-risk, pre-approved importers, carriers and registered drivers. Deconsolidation The process whereby a consolidated shipment is divided into individual shipments consigned to various consignees. Diversion The rerouting of a shipment, before arrival at the destination CBSA office, sufferance warehouse or break-bulk facility indicated on the cargo transmission or cargo control document, to a different CBSA destination point. Domestic in-transit (highway and rail modes only) The movement of goods from a point in Canada to another point in Canada through the United States, as well as the movement of goods from a point in the United States to another point in the United States through Canada. This movement is different from an in-transit movement (See definition below). Electronic Commerce Client Requirements Document ( ECCRD ) A document that provides comprehensive information about business and system requirements of various electronic transactions for multiple import and export programs. Electronic Data Interchange ( EDI ) A method to electronically transmit import or export data and accounting documents to the CBSA. eManifest A commercial function in which all carriers and freight forwarders electronically transmit advance commercial information ( ACI ) about their shipments to the CBSA. eManifest Portal A secure data transmission option developed by the CBSA that allows the trade community to electronically transmit their pre arrival data. First port of arrival ( FPOA ) The port of entry in Canada where a commercial conveyance first arrives from a foreign country. Freight forwarder A person who, on behalf of one or more owners, importers, shippers or consignees of goods, causes specified goods to be transported by one or more carriers. Freight remaining on board ( FROB ) For marine: cargo on a vessel that is not being discharged at a Canadian seaport, but remains on board the vessel for furtherance to its ultimate destination outside of Canada. For air: cargo that is not being discharged at a Canadian airport but remains on board the aircraft for furtherance to its ultimate destination outside of Canada. High value shipment ( HVS ) Commercial goods that are valued over the low value shipment ( LVS ) threshold amount. House bill A cargo control document ( CCD ) submitted by a freight forwarder for shipments that have, or will be, deconsolidated from another CCD . House bill close message A message provided by the freight forwarder to identify all house bills related to a consolidated primary cargo document or a consolidated house bill document for closure purposes. In-transit The movement of foreign goods through Canadian territory from a point outside Canada to another foreign point. This movement is different from the domestic in-transit movement (refer to definition above). Low value shipment ( LVS ) Commercial goods with a value for duty not exceeding the threshold amount. Other government department ( OGD ) Other government departments and agencies such as the Canadian Food Inspection Agency ( CFIA ) or Global Affairs Canada ( GAC ). Refer to Other government departments and agencies: Reference list for importers . Overage Any excess in the number of pieces transmitted in the same shipment and found by the carrier or freight forwarder post arrival. Pre-arrival Prior to a conveyance or goods arriving in Canada. Pre-Arrival Review System ( PARS ) A line release option allowing importers and brokers to present release documents prior to the arrival of a shipment in order to obtain release upon arrival. Record Any material on which data are recorded or marked and which is capable of being read or understood by a person or a computer system or other device. Release Notification System ( RNS ) Message A system message sent to the client regarding the status of the release. Re-manifest A new cargo control document ( CCD ), with a new cargo control number ( CCN ), which is presented to change a CCD that had previously been submitted to the CBSA. Shipment a shipment for which a carrier is responsible is one that consists of: a specified good or collection of specified goods that is listed in a single bill of lading, waybill or other similar document that is issued by the carrier and that relates to the carriage of those goods; or a specified good that is an empty cargo container that is not for sale that is transported by the carrier but that is not listed in a bill of lading, waybill or other similar document; and a shipment for which a freight forwarder is responsible is one that consists of: a specified good or collection of specified goods that is listed in a single bill of lading, waybill or other similar document that is issued by the freight forwarder and that relates to the carriage of those goods. Shipper/consignor Name and address of the person shipping the goods as stipulated on the contract of carriage (e.g., bill of lading, air waybill ( AWB ), commercial invoice, other shipping document or sales contract, etc.). Shipper's load and count Cargo moving under a bill of lading where the carrier acts as a transport contractor without responsibility for loading or unloading. Shortage Where ACI /eManifest data was transmitted and a quantity of goods was initially reported upon arrival at the first port of arrival ( FPOA ), and subsequently the number of pieces found by the carrier or freight forwarder, is less than the number of pieces reported to the CBSA pre-arrival and upon arrival. Specified goods Under the Reporting of Imported Goods Regulations , specified goods includes commercial goods that are or will be imported to Canada for a fee or empty cargo containers that are not for sale but does not include: 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: the goods are or will be in the actual possession of a person arriving in Canada; or 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; mail; commercial goods that are used in a repair that is made outside Canada to a conveyance that was built in Canada or in respect of which duties have been paid, if the repair is made as a result of an unforeseen contingency that occurs outside Canada and is necessary to ensure the conveyance's safe return to Canada; a military conveyance within the meaning of subsection 18(1) of the Canadian Transportation Accident Investigation and Safety Board Act or goods that are transported on board that conveyance; an emergency conveyance or goods that are transported on board that conveyance; or a conveyance that returns to Canada immediately after being denied entry to the United States or goods that are transported on board that conveyance. Split-shipment Portions of one shipment covered by one cargo control document ( CCD ) or waybill that entered the country at different times. Supplementary reference number ( SRN ) Reference number assigned by the freight forwarder or carrier to identify the supplementary cargo data transmission. Warehouse arrival certification message ( WACM ) An electronic arrival message sent by sufferance warehouse operators to the CBSA when unreleased cargo physically arrives in their sufferance warehouse and liability for the cargo has transferred from the carrier to the sufferance warehouse.", @@ -2833,7 +2833,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-1-1", "marginal_note": "Guidelines", - "part": "", + "part": "Policy Respecting the Importation and Transportation of Goods", "division": "", "heading": "", "text": "General\n2. The Customs Act , the Reporting of Imported Goods Regulations and the Transportation of Goods Regulations , establish the time, manner and who is required to send advance commercial information ( ACI /eManifest data pertaining to commercial cargo and conveyances entering or moving in-transit through Canada.\n3. Except as otherwise prescribed in the Customs Act , the Reporting of Imported Goods Regulations the Transportation of Goods Regulations , all goods that are imported or moving in-transit through Canada must be reported to the CBSA at first port of arrival ( FPOA ) in Canada, even when exempt from the requirement to provide ACI /eManifest notification. The requirement to report cargo and conveyances to the CBSA is effected electronically, orally or in writing in the prescribed manner as described in the Reporting of Imported Goods Regulations .\n4. The receipt of cargo control information enables the CBSA to:\n- effectively manage high risk goods and identify threats to health, safety, and security prior to the arrival of cargo and conveyances in Canada;\n- allow low risk goods a more efficient, stream-lined process at the border; and\n- control the movement of in bond goods.\n5. Submission of this ACI /eManifest data within prescribed pre-arrival timeframes, when combined with the arrival of the conveyance in Canada satisfies the requirement for “Report of Goods” as set out in section 12(1) of the Customs Act .\n6. When the conveyance arrives at the FPOA and the status is updated to “reported”, the CBSA sends a notification to the operator of the conveyance as identified by the CBSA carrier code on the conveyance report, detailing the cargo control numbers ( CCN s) of the related cargo transmissions. This message will serve as the carrier's “proof of report”.\nCarrier and freight forwarder identification and eligibility\n7. All carriers who transport goods must obtain and use their own CBSA assigned carrier code, whether they are transporting goods to be cleared at FPOA , freight remaining on board ( FROB ), in bond or in-transit thought Canada. The carrier code must be shown on all cargo control documents ( CCD s) or provided in Electronic Data Interchange ( EDI ) transmissions. To apply for a carrier code, refer to the CARM Client Portal ( CCP ).\n8. Carriers can only possess one carrier code in connection with each mode of transport. Freight forwarders can only possess one freight forwarder (8000 series) carrier code.\n9. For the purpose of assessing carrier code eligibility, the CBSA defines a carrier as the person operating a conveyance transporting specified goods to Canada. To operate a conveyance means to have to have legal custody and control of the conveyance.\n10. To have legal custody means to be:\n- an owner;\n- a lessee under a lease or agreement of hire;\n- a charterer under an agreement of hire;\n- as a purchaser under a conditional sale or hire purchase agreement that reserves to the vendor the title to the conveyance until the purchase price is paid or certain conditions are performed; or\n- a mortgagor.\n11. Control is defined as the person responsible for the decisions concerning the employment of the conveyance, and therefore the person who decides how and where that conveyance is employed. It must be the lowest legal entity who has legal custody and control of the conveyance that must obtain and use their carrier code.\n12. Clients who do not meet the criteria mentioned above are not eligible to receive or hold a carrier code.\n13. It is the responsibility of the applicant to demonstrate to the CBSA that the entity is in fact a carrier as per the definition in this memorandum, when requested by the CBSA.\n14. The CBSA also issues codes to eligible freight forwarders. Clients who apply for a freight forwarder code must also demonstrate that they meet the definition of a freight forwarder.\n15. Freight forwarders do not transport goods into Canada but, if in possession of valid bonded CBSA freight forwarder carrier code, may transport in bond goods from point to point within Canada. For more information on freight forwarder requirements, refer to Memorandum D3-3-1: Freight Forwarder Pre-arrival and Reporting Requirements .\n16. Carriers and freight forwarders shall notify the CBSA without delay of any change to their legal entity, name, address and contact information. To change this information, refer to CARM client portal ( CCP ).\n17. Only bonded carriers or freight forwarders that have filed security with the CBSA are permitted to transport in bond goods between points within Canada.\n18. Information on posting security and requirements involving a legal name change may be found in Memorandum D1-7-1: Posting Security for Transacting Bonded Operations . Refer to the sample of Form D120—Customs Bond .\n19. A carrier who wants to become bonded under general authorization must complete an application and file security in the CARM client portal ( CCP ). Information on how to apply for a bonded carrier code can be found on the CBSA’s website: Commercial carrier and freight forwarder identification and eligibility .\n20. Bond amounts vary by mode:\n- freight Forwarder: Amount of CAN $25,000\n- air mode: Amount of CAN $10,000 to CAN $80,000\n- rail mode: Amount of CAN $80,000\n- marine mode: Amount of CAN $25,000\n- highway mode: Amount no less than CAN $5,000 per vehicle, not to exceed CAN $25,000 per fleet\nNote: For information on the calculation of security required for an air mode bond, refer to Appendix F: Calculation of security in the Air mode in this memorandum. Also, for more information on marine bond amounts, refer to Marine carriers on the CBSA website.\nCarrier requirements\n21. All carriers transporting specified goods into Canada must electronically transmit to the CBSA specified data pertaining to the cargo and conveyance within the prescribed timeframes as outlined in the Reporting of Imported Goods Regulations . Provision of this data and within prescribed timeframes satisfies the requirement set out in section 12.1 of the Customs Act .\n22. Transmission of electronic ACI /eManifest data does not constitute \"reporting\" for the purposes of subsection 12(1) of the Customs Act . Report, as defined in subsection 12(1), is not achieved until the conveyance has arrived in Canada and a report is made to the CBSA at the FPOA and, for rail, air and marine modes, by way of the conveyance arrival certification message ( CACM ).\n23. As per section 7.1 of the Customs Act , carriers are liable to ensure all information provided to the CBSA, including ACI /eManifest and at-arrival information, is true, accurate, and complete. Furthermore, as per section 22 of the Customs Act and section 7 of the Transportation of Goods Regulations , the information transmitted must be supported by source documentation (i.e. bills of lading, invoices, contract of carriage) and made available to the CBSA upon request. Carriers are also liable to ensure all information provided to the CBSA is sent within mode prescribed timeframes.\n24. As per the Reporting of Imported Goods Regulations , the conveyance operating carrier ( COC ) is solely liable for the electronic transmission of ACI /eManifest primary cargo information for which it is responsible and conveyance ACI /eManifest and at-arrival information to the CBSA in accordance with the technical requirements, specifications and procedures that are set out in the modal specific Electronic Commerce Client Requirements Document ( ECCRD ).\n25. For clarity, the COC is the carrier company operating the conveyance that transports goods into Canada. This is true whether the carrier company owns the conveyance outright, leases the conveyance, or whether any type of security interest is registered on the conveyance. The ‘cargo carrier' is the carrier that causes goods to be transported into Canada by the COC .\n26. It is the COC 's carrier code that must be quoted within the conveyance report when transmitting conveyance data to the CBSA.\n27. As per the Reporting of Imported Goods Regulations , any carrier causing specified goods to be transported into Canada is solely liable for providing primary cargo data for which they are responsible in accordance with the technical requirements, specifications and procedures that are set out in the modal specific Electronic Commerce Client Requirements Document ( ECCRD ).\n28. To transport specified goods (cargo) into Canada, there are two (2) separate obligations:\n- submitting ACI /eManifest before arrival/load of the goods in Canada (subsection 12.1(1) of the Customs Act ); and\n- reporting the goods upon arrival in Canada (subsection 12(1) of the Customs Act ).\n29. Under subsection 12.1(1) of the Customs Act , the conveyance operating carrier ( COC ) is liable to provide the CBSA with ACI /eManifest information about the conveyance and about the goods on board or expected to be on board that conveyance.\n30. As per subsection 12(1) of the Customs Act , the COC must report the conveyance and all goods on board that conveyance upon arrival in Canada.\n31. Subsection 2.1(a)(i) of the Reporting of Imported Goods Regulations , mandates the cargo carrier to provide ACI /eManifest cargo information for all cargo it is responsible for on board that conveyance and, if applicable, the COC must provide ACI /eManifest cargo information for any cargo it is responsible for.\n32. The carrier whose carrier code is on the cargo transmission is liable for: all ACI /eManifest information provided to the CBSA; to ensure it is true, accurate, and complete; and for duties and taxes on the goods until they are released by the CBSA, or until liability is transferred in accordance with subsection 20(2) of the Customs Act .\n33. When ACI /eManifest information has not been transmitted for any cargo on board the conveyance in air, marine and rail modes, the COC may be subject to Administrative Monetary Penalty System ( AMPS ) contraventions for non-report , as the cargo report was not on file when the transmission of the conveyance arrival certification message ( CACM ) was sent. The cargo carrier who has not transmitted ACI /eManifest information for which they are responsible may also be subject to AMPS penalties.\n34. In a business to business arrangement, it is possible for both the COC and the cargo carrier to be held individually liable for three separate contraventions related to one shipment:\n- when ACI /eManifest information is not submitted (cargo carrier);\n- when cargo is not reported on arrival ( COC ); and\n- when the COC fails to attach a cargo report created by the cargo carrier.\n35. Carriers may hire a service provider or agent to transmit ACI /eManifest information and at-arrival information on their behalf. The carrier code on the electronic transmission must be that of the actual carrier, not the agent or service provider. In order for the CBSA to communicate with the agent or service provider on behalf of the carrier, a third party consent must be completed and on file with the CBSA.\nElectronic communications with the CBSA\n36. Under section 12.1 of the Customs Act and the Reporting of Imported Goods Regulations , all carriers must transmit ACI /eManifest electronic cargo and conveyance data using electronic data interchange ( EDI ) and all freight forwarders must transmit pre-arrival electronic house bill(s) supplementary cargo data and house bill(s) close data using EDI for consolidated shipments. Highway carriers and freight forwarders also have the option of using the eManifest Portal .\n37. For more information, refer to the mode specific Memoranda D3 series: Transportation series or to the mode specific Electronic Commerce Client Requirements Document ( ECCRD ).\nRecord keeping\n38. In addition to records required to be maintained for other CBSA programs, every person who transports or causes goods to be transported into Canada or transports or causes to be transported within Canada goods that have been imported but have not been released is required, under the Transportation of Goods Regulations , to keep records of the electronic data that has been transmitted to the CBSA and any acknowledgment of receipt of that data received from the CBSA. The records that must be kept include all source documents, in paper and/or electronic format, specifically related to the individual data elements transmitted. For CBSA purposes, records by means of which the person gives the agency information under subsection 12.1(1) of the Customs Act must be kept for a period of 3 complete calendar years plus the current year during which data were transmitted.\nCargo control number and conveyance reference number reuse timeframes\n39. Cargo control numbers ( CCN s), conveyance reference numbers ( CRN s) and supplementary reference numbers ( SRN s) must be unique and cannot be reused for three years starting January 1st of the year following their initial use.\nNote: In the Air mode, the CCN , CRN and SRN must be unique and cannot be reused for one year starting January 1st of the year following their initial use.\nMonitoring\n40. In addition to all other monitoring and verification activities, the CBSA will perform periodic monitoring of the records kept by carriers related to electronic conveyance and cargo information. The monitoring will confirm whether the conveyance and cargo data were submitted in a timely manner and that ACI /eManifest information transmitted is true, accurate and complete and corresponds to the information contained on the source documents on file. This includes the use of exception/exemption codes.\nTransmitting accurate data\n41. When using the pre-arrival review system ( PARS ), the electronically transmitted CCN on the cargo data must exactly match the CCN quoted in the PARS release request, inclusive of the acronym “ PARS ”, where applicable.\n42. It is not a requirement to embed the letters “ PARS ” into a PARS number, but if a carrier does embed letters into the PARS number, then the carrier must use the identical number in their ACI /eManifest cargo transmission.\n43. If the CCN quoted in the PARS release does not exactly match the electronically transmitted cargo data, this will affect the Release Notification System ( RNS ) capabilities and subscribers will not receive RNS messages. Inaccurate CCN transmissions by carriers could result in sanctions for non-compliance including the issuing of AMPS . Shipments where the CCN quoted in the PARS release does not match the electronic cargo data may result in the shipment not being released.\nSealing requirements\n44. With regards to conveyances and containers that have been authorized to move inland to a sufferance warehouse, the sealing of conveyances and containers are required for the following specific CBSA circumstances:\n- carriers who must meet sealing requirements as participants of the CBSA's trusted trader programs, (refer to Memorandum D23-1-1: Partners in Protection Program for more information on sealing requirement for trusted traders );\n- cargo that is prohibited, controlled or regulated by any Act of Parliament;\n- domestic in-transit movements moving on Form A8B: United States—Canada Transit Manifest to the point of final export;\n- movement of conveyances and containers from the FPOA to a CBSA examination location; and/or\n- at the discretion of the officer.\n45. With the exception of cargo listed in this memorandum, bonded carriers and freight forwarders will be allowed to move unsealed cargo between inland sufferance warehouses where the cargo has been amended or re-manifested .\n46. This does not negate the industry's obligation to fulfill any legislative or regulatory program requirements of other government departments that pertain to the sealing of conveyances and containers.\n47. The CBSA reserves the right to seal any conveyance, container, or compartment at any time.\nCargo reporting\n48. The requirement to report goods to the CBSA is effected electronically, orally or in writing in the prescribed manner as described in the Reporting of Imported Goods Regulations .\n49. For further information on ACI /eManifest and reporting procedural requirements for import, in bond, in-transit and freight remaining on board ( FROB ) (in air and marine modes only) cargo, refer to the Memoranda D3 – Transportation series relating to the particular mode of transportation. These include:\n- Memorandum D3-2-1: Air Pre-arrival and Reporting Requirements ;\n- Memorandum D3-3-1: Freight Forwarder Pre-Arrival and Reporting Requirements ;\n- Memorandum D3-4-2: Highway Pre-arrival and Reporting Requirements ;\n- Memorandum D3-5-1: Marine Pre-load/ Pre-arrival and Reporting Requirements ; and\n- Memorandum D3-6-6: Rail Pre-arrival and Reporting Requirements .\n50. Shipments eligible for the Courier Low Value Shipment ( CLVS ) Program can be reported on a cargo/release list and do not require an ACI /eManifest cargo transmission.\n51. Mixed shipments of high value goods and CLVS are not exempt from ACI /eManifest cargo transmission. Refer to Memorandum D3-2-1: Air Pre-arrival and Reporting Requirements and Memorandum D3-4-2: Highway Pre-arrival and Reporting Requirements for additional information on mixed high value and CLVS cargo. Further information on cargo/release list reporting can be found in Memorandum D8-2-16: Courier Imports Remission and Memorandum D17-4-0, Courier Low Value Shipment Program .\n52. Low Value Shipments ( LVS ) that are ineligible for the CLVS program must provide an ACI /eManifest cargo transmission, as per the Reporting of Imported Goods Regulations .\n53. Should cargo previously reported under the CLVS Program be removed from the CLVS Cargo Release List post arrival through the issuance of Form BSF243 (Y50): Reject Document Control by the CBSA, or post arrival by the courier, the client is not to transmit ACI /eManifest data. The cargo must be arrived by the warehouse operator by submitting a Warehouse Arrival Certification Message ( WACM ) prior to obtaining the release. If cargo is removed from the CLVS Program stream prior to arrival then ACI /eManifest data is required as per the mode of transportation used. For more information, refer to the Memoranda D3 Transportation series specific to the mode of transportation.\n54. Unless otherwise exempted in writing by the CBSA, goods reported at First Port of Arrival ( FPOA ) and authorized to move in bond, must be delivered to the applicable primary sufferance warehouse that is licensed to receive the goods. Refer to Memorandum 4-1-4: Customs Sufferance Warehouses for a list of warehouse types .\n55. The carrier must indicate the CBSA office where the goods are to be released or destined. This is the CBSA office code applicable to the destination primary sufferance warehouse where the goods are to be delivered.\n56. The carrier must indicate the name and address/ sub-location code of the destination primary sufferance warehouse where goods will be stored pending clearance. For more information on generic sub-location reporting, refer to the individual mode specific D memoranda:\n- Memorandum D3-2-1: Air Pre-arrival and Reporting Requirements ;\n- Memorandum D3-3-1: Freight Forwarder Pre-Arrival and Reporting Requirements ;\n- Memorandum D3-4-2: Highway Pre-arrival and Reporting Requirements ;\n- Memorandum D3-5-1: Marine Pre-load/ Pre-arrival and Reporting Requirements ; and\n- Memorandum D3-6-6: Rail Pre-arrival and Reporting Requirements .\nNote: Where goods will eventually move from the primary to a secondary sufferance warehouse, the primary carrier will transmit the primary warehouse sub-location code as the destination or as the location of goods on their cargo transmission.\n57. For information regarding goods imported by courier, refer to Memorandum D17 series: Accounting and Release Procedures .\n58. When reporting goods to the CBSA that are exempt from ACI /eManifest requirements, carriers may use the standard Form A8A(B): In Bond—Cargo Control Document , which is now available online in a fillable/savable format on the CBSA's website. Carriers may also produce their own Form A8A(B): In Bond—Cargo Control Document, printed in accordance with the specifications contained in Appendix B: Specifications for Form A8A(B)—Cargo Control Document . Alternatively, carriers may use other approved cargo control documents ( CCD s) such as the International Air Transport Association (IATA) standard air waybill for air cargo; Form A6A: Freight/Cargo Manifest for marine cargo and Form A8B, United States – Canada Transit Manifest , for in-transit goods being transported by highway mode, etc.\n59. When ACI /eManifest data has been transmitted and requires a paper CCD or paper house bill for release purposes, the carrier has the option of using Form A8A(B), In Bond – Cargo Control Document, or a paper print out of the ACI /eManifest transmission, provided it contains the information found in Appendix E: Cargo data requirements when representing a paper version of ACI /eManifest transmittal .\nNote: For further information on alternate CCD s that meet the CBSA's requirements and instructions on the completion of the prescribed reporting documents, refer to the Memoranda D3 – Transportation series relating to the particular mode of transport and Memorandum D17-1-2: Reporting and Accounting for Low Value Commercial Goods . These include information on forms A8A(B): In Bond—Cargo Control Document, A6A: Freight/Cargo Manifest, A8B, United States – Canada Transit Manifest, A10: Cargo Control Abstract and A30: Diversion Notice . For further information on reporting automotive production and service goods, refer to Memorandum D17-3-1: The New Automotive System—Highway Mode .\nCorrections to cargo control documents\n60. Any corrections must be made to all paper copies (when applicable) of the original CCD before presenting it to the CBSA. Corrections must also be made to the ACI /eManifest cargo control data elements, which have been electronically transmitted to the CBSA.\nNote: Instructions for providing corrected information in the required electronic format are found in the Electronic Commerce Client Requirements Document ( ECCRD ).\n61. Corrections to a paper CCD may also be made after the carrier has reported to the CBSA, if the longroom and the CBSA delivery authority copies have not been presented to the broker/consignee. The corrections are to be made on the longroom and the CBSA delivery authority copies and presented to the CBSA, accompanied by supporting evidence, if the quantity or description is changed. Acceptable supporting evidence will be the original bill of lading, waybill, interlined pro-bill or other acceptable document from the point of loading. The longroom and the CBSA delivery authority copies will be returned to the carrier for presentation to the consignee. Electronic transmissions must also be updated to match the paper version.\n62. When a paper cargo control document ( CCD ) must be rewritten, the rewritten document must bear the same cargo control number ( CCN ) as the original. A notation must be shown on the new document in the description of goods section stating the reason the original document has been rewritten. Any change in the quantity or description of goods must be supported by documentation such as the original bill of lading, waybill, interlined pro-bill , or other acceptable document from the point of loading.\n63. The carrier should rewrite the paper CCD , or update the ACI /eManifest electronic cargo transmission, for a change in quantity on a shipper's load and count only when the original bill of lading or interlined pro-bill contains a typographical or other error, or when an error occurred in the preparation of the cargo control document/transmission .\n64. The carrier must present all copies of the rewritten paper document with the longroom and the CBSA delivery authority copies of the original document, and the supporting documentation, where necessary, to the CBSA for validation.\n65. If found to be acceptable, the longroom and the CBSA delivery authority copies of the rewritten paper document will be date stamped on the reverse of the document, and in the case of electronic longroom processing an electronic date stamp will appear on the front of the document. The rewritten longroom and the CBSA delivery authority copies will be returned to the carrier for furtherance to the consignee. The CBSA will destroy the original CBSA delivery authority copy. The rewritten mail copy (with the original longroom copy and supporting documentation) will be retained by the CBSA.\n66. For corrections or amendments to electronic cargo data, refer to the specific modal Memoranda D3 – Transportation series .\nUnique shipment processes\n67. The following processes are not exempt from ACI /eManifest data but the reporting and/or ACI /eManifest requirements differ in some manner. For information on other mode specific processes, refer to Memoranda D3 - Transportation series.\nNon-resident importer\n68. For shipments being delivered to Canada where the consignee is a non-resident importer, the foreign name and address of the consignee will be accepted in the consignee name and address fields in the cargo transmission.\n69. The Canadian party to whom the cargo is being delivered must be provided in the delivery party name and address fields. The delivery party name and address may be a warehouse, rail yard, etc., if that is where the carrier's contract of carriage ends.\nTransmitting “to order” shipments\n70. In acknowledgment of common business practices the CBSA will accept “To Order”; “To Order of Shipper”; or “To Order of Bank”; or “Other Named Entity” in the consignee field provided the name and address of the owner or owner's representative is transmitted as a Notify Party. To help clarify, the following examples illustrate the CBSA's requirements:\nExample 1: “To Order” and “To Order of Shipper”\nThe CBSA will accept “To Order” and “To Order of Shipper” in the consignee name field. The address information, city name, and country are mandatory fields for the consignee and ideally the shipper's coordinates would be repeated. However, the CBSA will accept terms such as “Same as Shipper”; “See Above”; etc., in the address information field and city name.\nThe name and address of the owner or owner's representative would be provided in the Notify Party fields. The delivery address, if different, would be transmitted in the Delivery Address fields.\nExample 2: “To Order of Bank or Other Named Entity”\nThe name of the bank or the named entity must be transmitted in the consignee name field. Again, because the address information, city name, and country are mandatory fields, the complete address of the bank, or other named entity, must be transmitted in the consignee name and address fields. The name and address of the party taking receipt of the goods in Canada must be transmitted in the Notify Party fields. The delivery address, if different from the address provided in the Notify Party fields must be transmitted in the Delivery Address fields.", @@ -2851,7 +2851,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-1-1", "marginal_note": "Carnets and other temporary imports", - "part": "", + "part": "Policy Respecting the Importation and Transportation of Goods", "division": "", "heading": "", "text": "71. The CBSA does not accept carnets or other temporary import documents as a valid cargo control document ( CCD ) for the import, in-transit , or export movement of goods by a carrier.\n72. Electronic ACI /eManifest cargo and conveyance data must be transmitted for carnet or other temporary imports or in-transit shipments within the prescribed timeframes. Carnet and other temporary imports arriving in Canada for export must also be accompanied by the appropriate CBSA CCD s for the mode of transport being used. The Carnet and other temporary import documents must be presented to the CBSA at the time of arrival or export.", @@ -2869,7 +2869,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-1-1", "marginal_note": "Moving company and personal effects", - "part": "", + "part": "Policy Respecting the Importation and Transportation of Goods", "division": "", "heading": "", "text": "73. When personal effects are being imported into Canada the name and address of the actual consignee is required. The name of the moving company may be provided in the Notify Party field.\n74. For additional information on personal effects and goods to follow, refer to Memorandum D17-1-3: Casual Importations .", @@ -2887,7 +2887,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-1-1", "marginal_note": "Entered to arrive ( ETA ) and value included ( VI ) shipments", - "part": "", + "part": "Policy Respecting the Importation and Transportation of Goods", "division": "", "heading": "", "text": "75. The ACI /eManifest cargo and conveyance data, and house bill data (if the shipment is consolidated) is required for entered to arrive ( ETA ) and value included ( VI ) type shipments within the prescribed timeframes. The CBSA will manually acquit the cargo data with the original transaction number associated with the goods.", @@ -2905,7 +2905,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-1-1", "marginal_note": "Ships' stores (goods imported for ships' stores)", - "part": "", + "part": "Policy Respecting the Importation and Transportation of Goods", "division": "", "heading": "", "text": "76. Defined as goods imported into Canada by airlines or vessels specifically for delivery to vessels or a bonded warehouse, refer to Memorandum D4-2-1: Ships' Stores for additional information .\n77. The ACI /eManifest cargo and conveyance data, and house bill data (if the shipment is consolidated) pertaining to goods imported for ships' stores into Canada must be transmitted electronically within the guidelines and procedures outlined in the Reporting of Imported Goods Regulations and this memorandum.", @@ -2923,7 +2923,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-1-1", "marginal_note": "Duty free shops (goods imported by duty free shops)", - "part": "", + "part": "Policy Respecting the Importation and Transportation of Goods", "division": "", "heading": "", "text": "78. Defined as goods imported into Canada by duty free shops and delivered directly to a licensed duty free shop facility. Refer to Memorandum D4-3-4: Duty Free Shop—Operational Responsibilities and Memorandum 4-3-5: Duty Free Shop—Inventory Control and Sales Requirements for additional information on duty free shops.\n79. The ACI /eManifest cargo and conveyance data, and house bill data (if the shipment is consolidated) pertaining to goods imported and delivered directly to a licensed duty free shop must be transmitted electronically within the guidelines and procedures outlined in the Reporting of Imported Goods Regulations and this memorandum.", @@ -2941,7 +2941,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-1-1", "marginal_note": "Shortages", - "part": "", + "part": "Policy Respecting the Importation and Transportation of Goods", "division": "", "heading": "", "text": "80. A shortage occurs where a quantity of goods was initially reported upon arrival at first port of arrival ( FPOA ), and subsequently the number of pieces found, by the carrier, is less than the number of pieces reported to the CBSA upon arrival.\n81. As the carrier's report to the CBSA is proof of the goods being on board the conveyance, all goods reported to the CBSA are deemed to have entered in Canada.\n82. Duty and taxes will be assessed on all goods reported unless acceptable evidence of a shortage is presented to the CBSA. Presentation of evidence of the shortage is the responsibility of the party liable for payment of the duties and taxes.\n83. Acceptable evidence of a shortage can consist of written evidence of payment of a claim by a foreign carrier or a statement by a border services or peace officer that the goods were destroyed through an accident, fire or documentation from the vendor, exporter, shipper or warehouse operator at the point of departure attesting that a true shortage did exist and was not the result of theft, loss, etc.\nNote: Documentation originating from the carrier or freight forwarder is not considered acceptable evidence of a shortage. Shortages must be substantiated by a third party.\n84. Where evidence of a shortage cannot be provided within 70 days of the initial report, duties and taxes owing for the goods short must be paid. For information on refund claims, refer to Memorandum D6-2-3: Refund of Duties .\n85. Shortages previously noted on waybills at a trans-shipping point outside Canada, or as ascertained by a physical check by a Border Services Officer ( BSO ) at the CBSA office of importation, must be noted by way of a change or an amendment to the cargo data as soon as it is discovered.\n86. When portions of a shipment previously identified as a shortage are forwarded to Canada, they must be reported to the CBSA. The new ACI /eManifest cargo transmission must bear a reference to the original CCN in the special instructions field.", @@ -2959,7 +2959,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-1-1", "marginal_note": "Overages, company owned material ( COMAT ) and goods found astray", - "part": "", + "part": "Policy Respecting the Importation and Transportation of Goods", "division": "", "heading": "", "text": "87. Any excess from the quantity of goods transmitted in the same shipment and found by the carrier or freight forwarder post arrival are considered overages.\n88. When an overage is found post arrival, the carrier or freight forwarder should change or amend their cargo document to show the correct quantity of the goods. Highway cargo, rail cargo and house bill transmissions may be amended using the overage amendment code. Air cargo and marine cargo transmissions may be charged (no amendment code available).\n89. If no ACI /eManifest transmission is on file and goods are found but not reported then a new advance commercial information ( ACI ) cargo transmission will be required.\n90. If ACI /eManifest transmission is on file then any additional goods that are found before the cargo is released should be changed/amended . If additional goods are found after the release has occurred and the cargo control number ( CCN ) was acquitted, the carrier should not amend the acquitted cargo.\n91. As overages represent cargo that has not been reported to the CBSA as required under the Customs Act , when a border services officer ( BSO ) discovers an overage during a CBSA check or examination, the carrier or freight forwarder may be assessed the appropriate penalty. For additional information on penalties, refer to Memorandum D22-1-1: Administrative Monetary Penalty System .\n92. In the case of overages found by a carrier or freight forwarder within their own system, the carrier or freight forwarder must report the goods to the nearest CBSA office immediately using the appropriate ACI /eManifest cargo transmission.\n93. For consolidated shipments, the CBSA requires complete information pertaining to all specified goods prior to loading or prior to arrival in Canada. Where no ACI /eManifest information was transmitted (full shortage) and no exemption or exception exists, a house bill transmission is required as soon as it is discovered.\n94. Company owned material ( COMAT ), or goods carried in a conveyance (truck, aircraft, etc.) owned or controlled by the importer or shipper found not reported to the CBSA may be subject to enforcement action and/or AMPS penalties. For more information on penalties, refer to Memorandum D22-1-1: Administrative Monetary Penalty System .\n95. Domestic goods shipped from one point in Canada to another point in Canada, found astray in the United States and returned to Canada must be covered by the appropriate ACI /eManifest cargo transmission showing the CBSA office of re-importation as the receiving CBSA office. Once verified of the facts, the shipment will be released to the carrier or freight forwarder.\nNote: Verification will consist of satisfactory evidence provided by the United States Customs and Border Protection (US CBP) or the carrier at the trans-shipping point where the goods were found. The CCD or ACI /eManifest cargo transmission will be acquitted by reference to this memorandum.\n96. Shipments originating in the United States destined for other points in the United States, but found astray by the carrier or freight forwarder in Canada are to be returned to the United States on a CCD . The document must certify that the shipment was found astray in Canada on the applicable date and is now being returned to the United States in the same condition as received. The certificate must also state that the goods have remained under CBSA control. When the goods are exported, the long room and the CBSA delivery authority copies must be presented to the CBSA at the point of exit. The CBSA delivery authority copy will be returned to the carrier or to the freight forwarder after being stamped by the CBSA and the long room copy will be assigned an outward report number and retained by the CBSA.\n97. Carriers and freight forwarders must transmit ACI /eManifest cargo data and house bill data (if the shipment is consolidated) for all goods being transported to Canada, including Canadian goods found astray outside of Canada, unless there is an exemption or exception. Once verified of the facts, the CBSA will release the shipment to the carrier or freight forwarder. Verification will consist of satisfactory evidence provided by the foreign Customs organization or the carrier. The cargo control document ( CCD ) will be acquitted by a reference to this memorandum.\n98. Foreign goods found astray in Canada must have ACI /eManifest cargo data electronically transmitted post arrival as soon as they are discovered by the carrier or freight forwarder. The goods may then be exported in accordance with the Reporting of Exported Goods Regulations and as outlined in Memorandum D3-1-8: Cargo—Export Movements .", @@ -2977,7 +2977,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-1-1", "marginal_note": "Shipper's load and count", - "part": "", + "part": "Policy Respecting the Importation and Transportation of Goods", "division": "", "heading": "", "text": "99. When cargo is carried under shipper's load and count arrangements between the carrier and the shipper, the cargo control transmission must clearly state \"shipper's load and count\" and the shipper must seal all units before transferring to the carrier. \"Shippers load and count\" is not a description of the goods.\n100. The carrier must maintain a seal record and note the seal number on the cargo transmission. A border service officer ( BSO ) must supervise the breaking of a shippers seal when required for CBSA purposes. The BSO will reseal the unit with a CBSA seal and notate the new number on the documents.", @@ -2995,7 +2995,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-1-1", "marginal_note": "CBSA cargo control abstract", - "part": "", + "part": "Policy Respecting the Importation and Transportation of Goods", "division": "", "heading": "", "text": "101. A shipment must be abstracted when its CCD will be accounted for by more than one CBSA accounting document or other clearance document. Importers or their agents (including freight forwarders and carriers) must document abstracts on the CBSA Form A10: Cargo Control Abstract .\n102. A Form A10: Cargo Control Abstract must be prepared for each portion of the shipment requiring separate acquittal. The entire quantity shown on the carrier's original cargo transmission must be accounted for on these documents.\n103. Form A10: Cargo Control Abstract is a five-part form consisting of the following copies:\n- CBSA control copy;\n- longroom copy;\n- CBSA delivery authority copy;\n- warehouse operator's copy; and\n- issuer's copy.\nNote: This fillable form can be downloaded from the CBSA's list of forms online , printed and saved.\n104. Each cargo control abstract must show a unique number consisting of the cargo control number ( CCN ) on the master cargo control transmission, suffixed by the character X and a sequential numeric digit, beginning with 1. For example:\n- If a shipment manifested by a carrier were to be accounted for by three separate acquittal documents, three abstracts would be prepared. The master CCN 6110 SA12345 would be shown in the \"Master Cargo Control No.\" field of each abstract, and the three abstracts would be numbered 6110 SA12345X1, 6110 SA12345X2, 6110 SA12345X3; or\n- System limitations allow for a maximum of 25 characters. Therefore, where a cargo control document ( CCD ) consisting of 23 characters is to be abstracted into more than nine shipments, the CCN on the master document would be suffixed by: X1 to X9 for the first nine abstracts; Y1 to Y9 for the next nine abstracts; Z1 to Z9 for the next nine abstracts; A1 to A9 for the next nine abstracts; B1 to B9 for the next nine abstracts; etc.\nNote: The character \"D\" cannot be used as a suffix in abstract numbers.\n105. The importer or their agent must present all copies of the abstracts listed on the Form A10: Cargo Control Abstract, prior to the release of any portion of an abstracted CCD .\n106. The CBSA control copy of each abstract will remain with the CBSA. The original CCN will be manually acquitted in the CBSA system with the new abstract cargo control numbers ( CCN s). The longroom and the CBSA delivery authority copies of each abstract will be returned to the consignee for presentation with the clearance documents. The importer or their agent will forward the warehouse operator's copy of each abstract to the warehouse operator for record-keeping purposes. The issuer's copy of each abstract will be returned to the importer or their agent. Further details on the warehouse operator's record-keeping requirements can be found in Memorandum D4-1-4: Customs Sufferance Warehouses .\n107. Under no circumstances may cargo be removed from a sufferance warehouse once abstracts have been presented without presentation of a valid acquittal document or a re-manifest to cover the movement of the goods. Failure to comply will result in the issuance of Administrative Monetary Penalty System ( AMPS ) penalties.", @@ -3013,7 +3013,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-1-1", "marginal_note": "Re-manifested cargo control documents", - "part": "", + "part": "Policy Respecting the Importation and Transportation of Goods", "division": "", "heading": "", "text": "108. In situations where cargo must be re-manifested (for example, a change in liability or a change to the destination on the previous cargo document), a new cargo control document ( CCD ), Form A8A(B): In Bond—Cargo Control Document , otherwise known as a re-manifest, must be presented to the CBSA before the goods are allowed to proceed. The re-manifest must be presented at the CBSA office where the goods are located. The information shown on the re-manifest must match the information on the original cargo transmission. Re-manifests will be approved when the previous cargo control number ( CCN ) is in an arrived status. Any discrepancies must be approved by the CBSA office where the goods are located. The re-manifested CCD must have a new CCN with the original CCN notated in the \"previous cargo control number\" field.\n109. Consolidated shipments cannot be re-manifested unless they are in-transit and qualify for the exception found in Memorandum D3-3-1: Freight Forwarder Pre-Arrival and Reporting Requirements :\n- temporarily allow the submission of either house bills or supplementary cargo data for consolidated cargo originating offshore and transiting through Canada to the United States (Offshore – Canada – United States), when all of the house bills within the consolidated shipment are transiting Canada and being exported together.\n110. If the conditions in the above paragraph are met, a consolidated shipment may be re-manifested if:\n- supplementary data reports are transmitted pre-arrival instead of electronic house bills;\n- all of the shipments in the consolidation are being exported at the same time;\n- a paper re-manifest is presented by the carrier transporting the shipment to the port of export using the consolidated primary cargo control number ( CCN ) as the previous CCN on the re-manifest; and\n- the consolidated shipment will be reported for export as per Memorandum D3-1-8: Cargo—Export Movements .\n111. The carrier code appearing in the “carrier code/cargo control number” field of the re-manifested cargo control document ( CCD ) represents the carrier who is liable for the goods.\n112. In the case where the original cargo is to be split for furtherance to more than one destination, or split for furtherance for export on multiple conveyances, re-manifests (multiple A8A(B) In Bond – Cargo Control Documents) are to be prepared for each portion of the shipment, by destination. All the re-manifests for the total quantity of the original cargo transmission must be presented to the CBSA at the same time.\n113. All copies of the re-manifest A8A(B) In Bond – Cargo Control Documents must be presented to the CBSA. The mail and station copies of the re-manifest form A8A(B) In Bond – Cargo Control Documents will be retained by the CBSA, and the remaining copies will be returned to the carrier. The original CCN will be manually acquitted in the CBSA systems with the new re-manifest number.", @@ -3031,7 +3031,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-1-1", "marginal_note": "Diversions (paper process for ACI /eManifest exemptions/exceptions )", - "part": "", + "part": "Policy Respecting the Importation and Transportation of Goods", "division": "", "heading": "", "text": "114. A diversion occurs when a shipment is rerouted to another CBSA office, before arriving at the destination CBSA office or sufferance warehouse indicated on the CCD . If it is determined that the goods should have been directed to another CBSA office for release only after arrival at the destination, then a re-manifest must be submitted. No more than one diversion of the same shipment will be allowed before a new CCD is issued.\n115. It will be the responsibility of the carrier in whose dispatch system the diversion occurs to prepare Form A30: Diversion Notice , in duplicate, and attach both copies to the longroom copy of the cargo control document ( CCD ). Form A30: Diversion Notice is available in a fillable, savable format online.\n116. The diversion notice will be supplied by the carrier in 21.5 cm by 14 cm (8 in. by 5 in.) size and printed on blue paper. If the carrier so elects, the diversion notice can be prepared in triplicate. The third copy will be date stamped and returned to the carrier for record purposes.\n117. The diversion notice and the longroom and the CBSA delivery authority copies of the CCD must be given to the consignee, or connecting carrier if interlined, for presentation with the relative acquittal documents at the CBSA office of release. The diversion notice will remain with the acquittal document until numbered.\n118. Diverted shipments cannot be released by the CBSA without a diversion notice attached to the CCD . In situations where the carrier neglects to provide the consignee with a diversion notice, it is the consignee's responsibility either to obtain it from the carrier or to prepare a diversion notice (in duplicate) for presentation to the CBSA.\n119. If a discrepancy exists, the CBSA office of release will contact the CBSA office at the first port of arrival ( FPOA ) by returning the diversion notice with a copy of the CCD . It will be the responsibility of the CBSA office at the FPOA to resolve the discrepancy.\n120. When only a portion of the shipment is to be diverted to another CBSA office for release, an abstract must be prepared to cover the re-routed portion of the shipment as well as the portion of the shipment to be cleared locally. The re-routed portion must then be documented on a re-manifest, which will cancel the abstract.\n121. For modal specific information on diversion reporting procedures for cargo that has been electronically transmitted, refer to the Memoranda D3 series: Transportation .", @@ -3049,7 +3049,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-1-1", "marginal_note": "Emergency diversion: Goods moving within Canada", - "part": "", + "part": "Policy Respecting the Importation and Transportation of Goods", "division": "", "heading": "", "text": "122. The person in charge of the conveyance must declare an emergency diversion. Reasons for such declarations will vary and can include: mechanical, medical, inclement weather conditions, security, etc.\n123. If a conveyance loaded in Canada is destined to another Canadian port and is diverted to a foreign port due to an emergency such as stated above, the following will occur:\n- If the Canadian goods and crew remain on the conveyance for the duration of that emergency at the foreign port and no other goods or crew are loaded or offloaded onto the conveyance during the emergency, and they continue their journey to its original Canadian destination once the emergency has passed, the cargo and crew will clear the CBSA at Canadian destination. ACI /eManifest will not be required . The arrival of the conveyance must be reported to the CBSA. Reporting instructions for the various modes are: marine mode: Form A6: General Declaration to the CBSA at that port; highway mode: Verbal report at CBSA port of entry; and air mode: Completed form Form AG1: General Declaration (Outward/Inward) . rail mode: Form A1: Train Report Inward.\n- If any of the Canadian goods are offloaded and/or any crew disembarks at the foreign port, or additional goods are loaded and/or additional crew embarks onto the vessel at the foreign port, the emergency diversion reporting exemption will not be applicable and full ACI /eManifest will be required within the prescribed timeframes for the mode of transportation, including cargo reports for all shipments on board the conveyance (those loaded in Canada as well as those loaded at the foreign port).\n124. Refer to the specific modal Memoranda D3 - Transportation series for procedures regarding reporting on arrival in scenarios when ACI /eManifest is not required (as per point (a) above) including Appendix C in Memorandum D3-5-1: Marine Pre-load/ Pre-arrival and Reporting Requirements for contact information for the National Targeting Centre (NTC) and regional ports of entry.", @@ -3067,7 +3067,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-1-1", "marginal_note": "Delivery requirements", - "part": "", + "part": "Policy Respecting the Importation and Transportation of Goods", "division": "", "heading": "", "text": "125. In bond goods that have not been released by the CBSA at the first port of arrival ( FPOA ) must be delivered to a CBSA specified sufferance warehouse for CBSA release, unless exempted from this requirement by the CBSA.\n126. Information about general delivery requirements into sufferance warehouses may be found in the mode specific Memoranda D3 - Transportation series .\n127. In every mode, once unreleased goods physically arrive at a sufferance warehouse, the warehouse operator must submit a warehouse arrival certification message ( WACM ) for each cargo control number ( CCN ) that has that warehouse as a final destination whether the CCN is in an electronic or paper format. Warehouse operators must register with the Technical Commercial Client Unit ( TCCU ) to become compliant with WACM requirements. Warehouse operators must use electronic data interchange ( EDI ) to transmit WACM , as this functionality is not currently supported through the eManifest portal. Information on WACM and other notifications can be found in Chapter 11: Advance Commercial Information ( ACI /eManifest Notices ( ECCRD ).\n128. When multiple containers are documented on one CCD but arriving at the destination warehouse at different times, the warehouse operator may send a WACM to arrive the CCN when the first container physically arrives at the warehouse, as long as all of the containers documented on the same CCD are physically in Canada.", @@ -3085,7 +3085,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-1-1", "marginal_note": "Delivery requirements: Exemptions", - "part": "", + "part": "Policy Respecting the Importation and Transportation of Goods", "division": "", "heading": "", "text": "129. The following commodities have been exempted from the delivery requirements outlined previously in this memorandum:\n- articles imported as settlers' effects (tariff item No. 9807.00.00) or under the provisions of tariff items Nos. 9805.00.00 and 9808.00.00 when delivered to a CBSA office; and\n- goods imported for a period not exceeding six months for the purpose of display at a convention or a public exhibition at which the goods of various manufacturers or producers are displayed; and\n- empty cargo containers repositioned for loading export cargo; and\n- goods subject to the Explosives Act ; and\n- goods transferred from a bonded warehouse in one CBSA office jurisdiction to a bonded warehouse in another CBSA office jurisdiction, provided the fields indicating the sending and receiving CBSA offices on the cargo transmission control document are properly completed; and\n- goods for delivery to a CBSA bonded warehouse under the jurisdiction of a frontier CBSA office may be manifested directly onto the frontier CBSA office, when no sufferance warehouse is established at the location; and\n- goods being the property of the United States government, arriving by highway and manifested on Argentia, Newfoundland, for release (provided the imported goods comply with the restrictions imposed by the Excise Act, 2001 ); and\n- goods for delivery to a duty-free shop.", @@ -3103,7 +3103,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-1-1", "marginal_note": "Delivery requirements: Alcohol and tobacco shipments", - "part": "", + "part": "Policy Respecting the Importation and Transportation of Goods", "division": "", "heading": "", "text": "130. Spirits (including beer), wine and tobacco products must be sealed as per sealing requirements as outlined in this memorandum.\n131. In case of specific commodities such as bulk goods and liquid products, direct delivery to a warehouse licensed to receive those goods is permitted. For more information, refer to Memorandum D4-1-4: Customs Sufferance Warehouses .\n132. For additional information on the warehousing, delivery requirements and restrictions related to alcohol and tobacco products, refer to the following memoranda:\n- Memorandum D3-1-3: Commercial Importation of Intoxicating Liquors ;\n- Memorandum D4-3-5: Duty Free Shop – Inventory Control and Sales Requirements ; and\n- Memorandum D18-3-1: Reporting and Accounting of Excise Duties on Imported Tobacco, Tobacco Products, Wine and Spirits, and Release of Those Goods .\n133. For additional information on excise policy related to alcohol and tobacco products, contact the excise duty section of your regional Canada Revenue Agency (CRA) office. For a directory of regional offices , consult the CRA website.", @@ -3121,7 +3121,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-1-1", "marginal_note": "Movement and cargo control of unreleased goods in Canada", - "part": "", + "part": "Policy Respecting the Importation and Transportation of Goods", "division": "", "heading": "", "text": "134. Information about movement between sufferance warehouses may be found in the Memoranda D3 - Transportation series relating to the cargo control procedures for the particular mode of transport.\n135. Goods transferred from a sufferance warehouse to a private bonded warehouse will not be documented on a cargo control document ( CCD ), as the CBSA control will be affected under the Commercial Accounting Declaration ( CAD ) . Responsibility for loss will rest with the importer of record on whose behalf the transfer was made. This shall also apply to goods transferred between private bonded warehouses within the jurisdiction of one CBSA office.\n136. Goods transferred from or into a public bonded warehouse must be documented on a CCD . A CCD will also be required when goods are transferred from a private or public bonded warehouse in one CBSA jurisdiction or into a private or public bonded warehouse in another CBSA office jurisdiction.\n137. Where possible, the CCD covering the transfer must be presented at the same time as the CAD and it must bear a reference to the CAD number in the description of goods section. The quantity and description of goods shown on the CCD must be identical to that shown on the CAD. Where the goods are moving from a sufferance warehouse into a public bonded warehouse, the CBSA will validate the cargo control document ( CCD ) covering the transfer of the goods.\n138. After validation of the Commercial Accounting Declaration (CAD) and the CCD , the longroom and the CBSA delivery authority copies of the CCD s will be returned to the carrier for presentation to the receiving warehouse operator. The CBSA will retain the mail and station copies of the CCD s for control purposes.\n139. Upon delivery of the goods to the bonded warehouse, the warehouse operator must acknowledge receipt of the goods on the longroom and the CBSA delivery authority copies. Any discrepancies in the number of pieces should also be noted.\n140. When the goods have been transferred from a bonded warehouse, the warehouse operator will present the longroom and the CBSA delivery authority copies to the consignee or agent for subsequent presentation with the CAD for re-warehousing.\n141. A hold at the first port of arrival ( FPOA ) supersedes an authorization to move that may be granted by the CBSA. Where a hold for a health, safety and security (HSS) examination is placed on the shipment, the shipment will be held at the primary sufferance warehouse at the FPOA . Movement beyond the primary sufferance warehouse at the FPOA or the designated commercial office will not be allowed unless authorized by the CBSA.", @@ -3139,7 +3139,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-1-1", "marginal_note": "Notification of release of goods to warehouse operators", - "part": "", + "part": "Policy Respecting the Importation and Transportation of Goods", "division": "", "heading": "", "text": "142. Information related to the documentation required for release of goods from a sufferance warehouse can be found in Memorandum D17-1-4: Release of Commercial Goods . Warehouse operators may release goods from a sufferance warehouse when documentation listed in Memorandum D4-1-4: Customs Sufferance Warehouses is presented.\n143. Warehouse operators wishing to receive the deconsolidation notice, the release notice or the custom self-assessment ( CSA ) authorized to deliver notice should refer to the Chapter 11: Advance Commercial Information ( ACI )/eManifest Notices ( ECCRD ) for additional information.\n144. In those cases where more than one shipment is contained in the car, trailer or container, it is the warehouse operator's responsibility to ensure that only the identified shipment is released or that the car, trailer or container is held until all its contents are released.\n145. If an ACI /eManifest hold has been placed on a shipment, this hold supersedes the release of the goods. The goods cannot be released until the hold has been removed by the CBSA.", @@ -3157,7 +3157,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-1-1", "marginal_note": "Outstanding cargo control documents tracing procedures", - "part": "", + "part": "Policy Respecting the Importation and Transportation of Goods", "division": "", "heading": "", "text": "146. The carrier's report to the CBSA is proof of the goods being on board the conveyance in the absence of evidence to the contrary, and all goods reported are deemed to have arrived. The carrier is liable for duty and taxes payable on all goods reported, unless one of the conditions outlined in subsection 20(2) of the Customs Act , or evidence that the goods did not enter Canadian commerce or consumption without the benefit of a CBSA release is provided. In accordance with the Reporting of Imported Goods Regulations , payment or evidence should be provided to the CBSA within 70 days of the date of initial report.\n147. Tracing procedures will be initiated by the CBSA against all outstanding cargo control documents ( CCD s) that remain unacquitted 40 days from the date of initial report to the CBSA.\n148. Before issuing form A19, CBSA Tracer, the CBSA will verify if the goods are on hand in a CBSA sufferance warehouse or other approved holding area. If the goods are found, the procedures for unclaimed goods, as detailed in the Storage of Goods Regulations , will be followed.\n149. If the goods are not in the sufferance warehouse, a form A19, CBSA Tracer, will be issued to the carrier of record (i.e. the carrier whose carrier code appears on the outstanding cargo transmission).\n150. Form A19: CBSA Tracer, allows the carrier 30 days to present the goods for examination, to present evidence that the goods did not enter Canadian commerce or consumption without the benefit of a CBSA examination and release, to present evidence that the goods were exported, or that the liability for the in bond shipment was transferred to another bonded carrier or to a sufferance warehouse operator.\n151. Where satisfactory evidence can be provided to prove that the goods did not enter Canadian consumption without a CBSA examination or release, the carrier will be exonerated of liability to pay duties and taxes. As a guideline, the following is representative of satisfactory evidence:\n- the proof that the goods were released by the CBSA via the Release Notification System ( RNS ), or the eManifest D4 “released” message. In addition, an “arrived” message as part of the eManifest suit of notices issued by CBSA when the goods have been arrived via warehouse arrival certification message ( WACM ) and a release is not on file; or\n- the goods were not laden outside Canada. A written statement from the exporter, foreign port authority or other official with knowledge of the facts that the goods are located in a foreign country and have not been laden for movement to Canada; or\n- a shortage occurred outside Canada. Written evidence of payment of a claim by a foreign carrier to support the contention that the shortage occurred outside Canada, or a statement by a foreign customs or peace officer that the goods were lost or destroyed through an accident or other such contingency abroad; or\n- the goods were delivered into an approved CBSA sufferance warehouse. A receipt document signed by the sufferance warehouse operator or warehouse arrival certification message ( WACM ) that was accepted by the CBSA; or\n- the goods were transferred in bond to another bonded carrier. A transfer document or a copy of the cargo control document ( CCD ) bearing the signature of a representative of the transferee with the document marked \"in bond\". This refers to those shipments, which are turned over to another carrier for re-manifesting to their final destination; or\n- while still in bond, the goods were exported from Canada. A copy of the CCD or electronic export report under which the goods were exported without leaving the carrier's system, or a copy of a United States Consumption Entry, or similar accounting document from a foreign government; or\n- the goods were destroyed after landing in Canada, before the CBSA release. Evidence of destruction by accident, fire, etc., in the form of a report by police or fire officials, or remnants of the articles identifiable as the goods covered by the CCD .\n152. If, on receipt of the form A19, CBSA Tracer, the carrier determines the load is within the carrier's system, the cargo is to be delivered immediately to the sufferance warehouse. The carrier must inform the consignee and the CBSA of the location of the goods.\n153. The CBSA will allow the consignee two business days after notification by the carrier, warehouse operator, or importer/broker that an accounting document is required, to present an accounting document for the goods before issuing a Form E44: Notice – Unclaimed Goods, and transferring the goods into the Queen's warehouse. The form is used to notify the importer and carrier that goods have been left unclaimed in a CBSA office, highway frontier examining warehouse, sufferance warehouse or bonded warehouse, and that the goods must be claimed within 30 days of the date that the Form E44: Notice – Unclaimed Goods was issued or they will become forfeit to the Crown. Once the goods become forfeit to the Crown, they are subject to disposal and can no longer be claimed by the importer or owner. Refer to Memorandum D4-1-5: Storage of Goods , Appendix A for sample of Form E44: Notice – Unclaimed Goods.\n154. When a carrier submits acceptable evidence to the CBSA that the goods were transferred in bond to another bonded carrier for re-manifesting to another CBSA office, the original carrier will be absolved of liability for the goods. The receiving carrier will be issued a CBSA Tracer, accompanied by a copy of the cargo control document ( CCD ) and a copy of the evidence of the transfer, and will be held accountable for the goods.\nNote: Failure to respond to a CBSA Tracer within the 30 day time limit may result in the issuance of a penalty.\n155. Where proof of legal disposition of the goods is not submitted to the CBSA within the 30 day time period of the CBSA Tracer, duties and taxes must be accounted for on the Commercial Accounting Declaration (CAD) or form BSF144: Invoice, depending on the party liable for the payment of duties and taxes.\n156. Where the importer has received the goods, but the duty and taxes has not been accounted for (i.e. unlawful delivery or unlawful removal from a sufferance warehouse), the importer must be asked in writing to submit a voluntary entry on CAD within 30 days.\n157. Where it is determined that the carrier or the warehouse operator is liable for the duties and taxes owing on the goods (e.g. lost or unaccounted in bond goods or where the importer has failed to account for duties and taxes on goods unlawfully delivered or removed from a sufferance warehouse), a demand for payment of duties and taxes will be made on Form BSF144: Invoice. Receipt of payment should be acknowledged on Form K21: Cash Receipt.\n158. Form BSF144: Invoice, allows the carrier 30 days from the date of issuance to remit payment. Failure to do so within this 30 day limit will result in a demand to the surety company for payment of the duties and taxes owed or the cashing in of other forms of security, as applicable. In addition, all in bond privileges of the carrier may be withdrawn. Refund claims on a paid Form BSF144: Invoice will be considered if suitable evidence is presented to the CBSA within two years of payment.\n159. In the case of outstanding import shipments covered by single-trip bonds, the CBSA office of destination will request a copy of the bond and bond application from the issuing office to facilitate tracing of the shipment or demands on the surety company.\n160. The CBSA office of issuance will be responsible for tracing outstanding in-transit shipments covered by Form A8B: United States—Canada Transit Manifest .", @@ -3175,7 +3175,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-1-1", "marginal_note": "Shipments subject to the requirements of other government departments", - "part": "", + "part": "Policy Respecting the Importation and Transportation of Goods", "division": "", "heading": "", "text": "161. Unacquitted cargo transmissions, including unacquitted in-transit documents, may cover shipments which are subject to requirements of other government departments. These requirements must be considered when tracing action is being taken, refer to the Memoranda D19 series: Acts and Regulations of Other Government Departments .\n162. The CBSA should also communicate information on unacquitted cargo to other government departments for follow-up action, as required.", @@ -3193,7 +3193,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-1-1", "marginal_note": "Contingency plan in the event of system failure", - "part": "", + "part": "Policy Respecting the Importation and Transportation of Goods", "division": "", "heading": "", "text": "163. The CBSA System Outage Contingency Plan sets out the procedures for importing commercial goods in the event of a full CBSA system outage in all modes.\n164. Clients may contact the TCCU at 1-888-957-7224 for additional clarification.", @@ -3211,7 +3211,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-1-1", "marginal_note": "Penalty information", - "part": "", + "part": "Policy Respecting the Importation and Transportation of Goods", "division": "", "heading": "", "text": "165. For more information on administrative monetary penalties, refer to Memorandum D22-1-1: Administrative Monetary Penalty System . Also refer to the AMPS web page.\n166. Other administrative sanctions, such as the revocation of program privileges and penalties of other government departments, may also be applicable.", @@ -3229,7 +3229,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-1-1", "marginal_note": "Ordering CBSA publications and forms", - "part": "", + "part": "Policy Respecting the Importation and Transportation of Goods", "division": "", "heading": "", "text": "167. You can order CBSA publications and forms in several ways:\n- Online : An online order form will allow you to choose from a select amount of forms and publications for delivery to your address. Ordering online is available via the CBSA's online listing of forms; or\n- Privately printed : Specifications for privately printed CCD s Form A8A(B): In Bond—Cargo Control Document and the relevant bar code specifications are respectively contained in Appendices B and C of this memorandum.", @@ -3247,7 +3247,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-1-1", "marginal_note": "Appendix A: Instructions for completing Form A10— Cargo Control Abstract", - "part": "", + "part": "Policy Respecting the Importation and Transportation of Goods", "division": "", "heading": "", "text": "U.S. port of exit : Indicate the United States border crossing, both city/town and state, for all shipments invoiced from the United States. For goods invoiced from the United States that are entering Canada in the service of an air carrier, indicate the U.S. Customs and Border Protection ( USCBP ) port where the goods are loaded on the aircraft which is to carry the goods to Canada. For transborder air shipments that enter Canada in the service of a highway carrier, indicate the USCBP port at which or nearest to which the highway carrier crosses the border of the United States into Canada.\nThe U.S. port of exit codes listed in Appendix H, List 6, of Memorandum D17-1-10: Coding of Customs Accounting Documents , may be used in lieu of the city/town and state name.\nCBSA office : Indicate the CBSA office where the abstracts are presented. The CBSA offices are listed in the Directory of CBSA offices and services .\nConsignee name and address : Indicate the name and mailing address of the person or firm importing the goods.\nShipper's name and address : Indicate the name and mailing address of the person or firm shipping the goods.\nWaybilled from or point loaded : Indicate the city and country where goods were loaded on board a vessel, aircraft, vehicle or rail conveyance.\nAcquittal no. : For CBSA use only.\nCarrier code : Indicate the carrier code as shown on the carrier's master cargo control document ( CCD ).\nCargo control no. : Indicate the carrier's cargo control number ( CCN ) as shown on the carrier's master CCD suffixed by the character X and an identifying numeric digit, e.g., 6107123X1, 6107123X2. Refer to this memorandum for instructions on numbering abstracts when the master cargo number consists of 23 digits, and is to be abstracted into more than nine shipments.\nMaster cargo control no. : Indicate the CCN as shown on the carrier's original CCD .\nLocation of goods : Indicate the name, address and sub-location code of the sufferance warehouse where the goods are stored pending CBSA clearance. A list of sufferance warehouse sub-location codes is available on the CBSA website.\nNo. of pieces : Indicate the quantity of goods being reported.\nThe following are different methods of reporting a shipment.\nDescription and pieces:\n- 1 car load containing 75 cases of motor oil on three pallets;\n- 3 pallets containing 75 cases of motor oil;\n- 75 cases of motor oil on three pallets.\nIf a number of goods are being reported, the number of pieces must be totaled.\nDescription and marks : Give an accurate, concise description of the goods in common trade terms.\nWeight : Indicate the weight of the shipment in pounds or kilograms; weight must be totaled.\nName and address of deconsolidator/broker/importer : Indicate the name and address of the deconsolidator, broker or importer issuing the CBSA cargo control abstracts or re-abstracts , whichever is applicable.", @@ -3265,7 +3265,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-1-1", "marginal_note": "Appendix B: Specifications for Form A8A(B)—Cargo Control Document", - "part": "", + "part": "Policy Respecting the Importation and Transportation of Goods", "division": "", "heading": "", "text": "1. The cargo control document ( CCD ), which is described below, can be used by all modes of transportation to report goods being imported into or exported from Canada.\n2. Privately printed CCD s must adhere to the format and specification instructions provided herein. No deviation from the established layout, as set out in the sample provided in this appendix, will be permitted.\n3. The CBSA's approval is not required for the private printing of the CCD . However, a CCD that has been printed in a manner that impedes its expeditious processing by the CBSA will be rejected for reporting purposes. In such instances, the carrier will have to reprint the CCD so that it meets the CBSA requirements.\n4. The CBSA continually assesses forms and procedures with a view to instituting improvements. It is recommended, therefore, that carriers limit the printing of their CCD s to a supply sufficient to cover a period no longer than 12 months. This would preclude having surplus stock on hand in the event of revisions to the form.\n5. The number of copies required to report goods to the CBSA varies, depending on the mode of transportation and the status, i.e., non-bonded or bonded, of the carrier.\n6. The CCD must be between 17 and 21.5 cm wide and between 14 and 28 cm long.\n7. Carriers may print their own CCD s on laser printer without side stubs and tear-offs . The appropriate copy designation must be shown on each copy of the document set.\n8. All CBSA copies of the CCD can be white in colour.\n9. The following must be printed on the bottom of the copies of the cargo control document ( CCD ):\n- mail copy;\n- station copy (if required);\n- longroom copy;\n- warehouse operator's copy;\n- CBSA delivery authority copy.\n10. The copy designators (that is, mail copy, station copy, longroom copy, warehouse operator's copy, CBSA delivery authority copy) must be printed in Helvetica Regular (8 points).\nCBSA delivery authority copy\n11. A field for the CBSA release stamp must be provided on the CBSA delivery authority copy with the following wording, \"to be released stamped by the CBSA before goods can be delivered to consignee\". The field for the release stamp is to be printed on the CBSA delivery authority copy only, in place of the free area provided on each of the other copies of the CCD . The size specifications of the field for the CBSA release stamp are the same as for the free area.\n12. Where cargo is to be released at an inland CBSA office, \"in bond\" must be stamped or pre-printed on each copy of the CCD .\n13. The company's logo, name and address (above the Acquittal No. field) are to be sized according to the space available on the document. A sample Form A8A(B): In Bond—Cargo Control Document is available on the CBSA's website.\nNon-bonded and bonded operations\n14. All carriers, except marine carriers, must use a five-part form with copies placed in the following sequence:\n- mail copy;\n- station copy;\n- longroom copy;\n- warehouse operator's copy;\n- CBSA delivery authority copy.\n15. Cargo that is to be discharged in Canada must be reported, at the arrival of the vessel, to the local CBSA office by presentation of a completed Form A6A: Freight/Cargo Manifest .\n16. When copies of bills of lading are filed, a summary list of bill of lading numbers must be attached to the inward cargo report, and must include a list of all the marks and numbers of cargo containers on board.\nCargo control numbers ( CCN s)\n17. The CCN will consist of the CBSA issued carrier code, followed by a unique carrier-assigned number. The CCN must not be duplicated for a three-year period, except for air mode CCN s. Air mode CCN s may be reused after one year. For additional information about air mode CCN reuse timeframes, refer to Memorandum D3-2-1: Air Pre-arrival and Reporting Requirements .\n18. Freight forwarders and highway carriers who have their cargo control documents ( CCD s) privately printed are required to print the CCN in bar code format on all copies of the document set.\n19. Bar code specifications for the CCN are contained in Appendix C: Bar code specifications for cargo control numbers ( CCN s) of this memorandum. Bar code/human readable CCN s must be approved by the CBSA before the printing of the CCD or labels.", @@ -3283,7 +3283,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-1-1", "marginal_note": "Appendix C: Bar code specifications for cargo control numbers ( CCN s)", - "part": "", + "part": "Policy Respecting the Importation and Transportation of Goods", "division": "", "heading": "", "text": "Part I\n1. Bar code symbologies\nClients can choose bar code symbology (a) or (b):\n- Standard Code 3 of 9 is defined in the Automatic Identification Manufactures Inc. ( AIM ) Document USS-39 (USD-3). Clients cannot use optional Code 3 of 9 modulo 43 checksum. Code 3 of 9 bar code symbols may be printed with either a 2:1 or 3:1 wide-to-narrow-bar-width ratio, subject to meeting the requirements outlined in Part II; or\n- Code 128 is defined in AIM Document USS-128 (USD-6). A modulo 103 checksum digit is a mandatory part of Code 128.\nNote: For cargo control numbers ( CCN s) longer than 18 characters, clients may not be able to use Code 3 of 9. The CBSA will not accept numbers longer than the maximum length of 4.5\"/11.43 cm.\n2. Width of narrow bar\nThe minimum width of a narrow bar must be 0.009\"/0.023 cm.\nThe maximum width of a narrow bar depends on the bar code symbology selected, as follows:\n- Code 3 of 9 (2:1 ratio) 0.016\"/0.04 cm\n- Code 3 of 9 (3:1 ratio) 0.012\"/0.03 cm\n- Code 128 0.016\"/0.04 cm\n- Code 128 (double density) 0.024\"/0.06 cm\n3. Width of wide bar\nFor Code 3 of 9, a wide bar must be no less than two and no more than three times that of a narrow bar, according to the narrow bar specifications in requirement 2.\nThere are four different bar widths for Code 128. These must be one, two, three and four times that of a narrow bar, where the maximum width of the narrow bar is as stated in requirement 2.\n4. Length of quiet zones\nBoth the leading and the trailing quiet zones must be a minimum of either 10 times the narrow bar width or 0.125\"/0.3 cm, whichever is greater. Longer quiet zones will increase the readability of the code.\n5. Bar code symbol height\nThe height of the bar code symbol must be between 0.375\"/0.95 cm and 0.625\"/1.60 cm.\n6. Bar code symbol length\nThe bar code symbol, including the leading and trailing quiet (blank) zones, as well as the human readability part, must be within the area stated at \"Delimited area\" in Part II of this appendix.\n7. Human readable format\nThe human readable print number must always be below the bar code.\nThe height of the human readable print must be at least 0.0984\"/0.25 cm.\nThe human readable number must start on the left side of the bar code, directly below the place where the bar code starts.\nThe spacing between the bar code and the human readable format and any following lines must be at least 0.03\"/0.08 cm.\nCarriers have the option of printing their carrier name. Participants in the Line Release program can also print the acronym \" PARS \" as stated in paragraph 2 of Part II of this appendix. The printing must meet the requirements of the quiet zone and not interfere with the human readable number.\nThe human readable number may include dashes and spaces, but is not to be read into the bar code except where the dash is part of the carrier code itself.\n8. Print contrast ratio\nThe print contrast ratio is the ratio of the difference of reflectivity between the bars and spaces, as follows:\nPCR = Reflectance of spaces - Reflectance of bars ÷ Reflectance of spaces.\nWhere reflectance is defined as a percentage figure, the print contrast ratio must be a minimum of 55 percent, with an optimum value of 75 percent.\n9. Readability\nThe average first-read rate for bar code symbols produced must be 95 percent (i.e., only five in 100 will need more than one scan). All bar codes produced through carbons must meet the same readability rate as the original.\n10. Lifetime\nThe bar code symbol must be readable for at least eight months, with a 95 percent first-read rate.\n11. Print type\nThe bar code symbol can be printed with carbon or non-carbon ink.\n12. Label size\nIf labels are used, the maximum length and width of the label is stated at \"Delimited area\" in Part II of this appendix. There should be no wording above the bar code, and there should be 0.125\"/0.3 cm between the top of the bar code and the edge of the label. The label must be self-adhesive , permanent and smudge-proof .\nPart II\n1. Bar code symbol\nThe bar code symbol should read only the characters/digits found in the human readable number and should not read the dash or space except where the dash is part of the carrier code itself.\nBar code symbols can have up to 25 alphanumeric digits in one of the following formats:\n- XXXXXXX................X In this format, the first four digits are the carrier code. The remainder of the cargo control number ( CCN ) follows the fourth digit and this portion of the CCN can be up to 21 digits.\n- XXX-XXXXXX..........X In this format, the first three digits and the hyphen (-) are the carrier code. The fourth digit is a hyphen (-), denoting an air carrier. The remainder of the CCN follows the hyphen, and this portion of the CCN can be up to 21 digits.\n2. Pre-Arrival Review System ( PARS ) shipments\nTo identify a PARS shipment submitted to the CBSA, labels must show the letters \" PARS \". The company's name or logo can also be included. Refer to the examples below:\n- The letters \" PARS \" may be part of the CCN , between the carrier code and the numeric sequence (e.g., 9999 PARS 0001). If so, the bar codes must also contain the bars for the letters \" PARS \": Example: ABC Carriers Ltd. 9999 PARS 000001\n- If the bar codes do not contain the word \" PARS \", the word may be printed either: Above the number Example: PARS — ABC Carriers Ltd. 9999 000001 Below the number Example: 9999 000001 PARS — ABC Carriers Ltd.\nNote: The CBSA prefers option (b).\n3. Delimited area\nThe delimited area on the Form A8A(B): In Bond—Cargo Control Document , must be no bigger than 5\"/12.7 cm long by 1.5\"/3.81 cm high. Also, the area cannot be bigger than the maximum label size.\n4. Numbering\nThe method of numbering must ensure the numbers are not repeated for a period of three years.\n5. Testing\nSample bar code/ human-readable cargo control numbers ( CCN s) must be tested to ensure they meet agency standards for readability.\nBar codes are reviewed for print-contrast ratio and readability, and tested using a CBSA terminal wand. In addition, the CBSA verifies the size of labels and human-readable CCN s.\nThe CBSA will send a letter to the originator explaining the results of the bar code testing.\nIt is the responsibility of all companies, including printing companies, to get initial approval of their bar codes. The retesting of reprints of bar codes is not necessary, unless the process or material used to create the bar codes has changed.\nBar-coded document samples or bar-coded labels should be submitted for approval to:\nTechnical Commercial Client Unit ( TCCU ) Phone: 1-888-957-7224 (Canada and United States) Option 1 for EDI transactions Option 2 for technical portal assistance Email: tccu-ustcc@cbsa-asfc.gc.ca", @@ -3301,7 +3301,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-1-1", "marginal_note": "Appendix D: Instructions for completing Form A8A(B)—Cargo Control Document", - "part": "", + "part": "Policy Respecting the Importation and Transportation of Goods", "division": "", "heading": "", "text": "The following outlines information to be shown on the cargo control document ( CCD ). For the data elements required on electronic ACI /eManifest reports for the air and marine modes, see Memorandum D3-2-1: Air Pre-arrival and Reporting Requirements and Memorandum D3-5-1: Marine Pre-load/ Pre-arrival and Reporting Requirements .\nU.S. port of exit : Indicate the United States border crossing, both city/town and state, for all shipments invoiced from the United States. For goods invoiced from the United States that are entering Canada in the service of an air carrier, indicate the USCBP port where the goods are loaded on the aircraft which is to carry the goods to Canada. For transborder air shipments that enter Canada in the service of a highway carrier, indicate the USCBP port at which or nearest to which the highway carrier crosses the border of the United States into Canada.\nThe U.S. port of exit codes listed in Appendix H, List 6, of Memorandum D17-1-10: Coding of Customs Accounting Documents , may be used in lieu of the city/town and state name.\nIn-transit : Indicate the country of final destination.\nManifest from : Indicate the CBSA office where the goods are reported.\nTo : Indicate the CBSA office where the goods are to be released/destined. The CBSA offices are listed in the directory of CBSA offices available on the CBSA website. Where the destination has more than one sufferance warehouse for the applicable mode of transport (for example, Toronto), the name of the receiving CBSA office must be followed by the name, abbreviation or code of the intended warehouse of clearance (for example, Toronto-498).\nConsignee name and address : For imports: indicate the name and address of the person (company) in Canada to whom the goods are being shipped. For in-transit and freight remaining on board ( FROB ) shipments: indicate the name and address of the person (company) that is the ultimate consignee.\nShipper's name and address : Indicate the name and address of the person or firm shipping the goods.\nAcquittal no. : To be completed by importer/broker or the CBSA.\nCarrier code/cargo control no. : On privately printed cargo control documents ( CCD s), the carrier must assign the cargo control number ( CCN ), in accordance with the instructions outlined in Appendix C: Bar code specifications for cargo control numbers ( CCN s) of this memorandum.\nPrevious cargo control no. : This field is to be completed on secondary CCD s, such as re-manifests, abstracts, etc. Indicate the carrier code and CCN of the original CCD .\nNo. of packages : Indicate the quantity of goods being reported.\nThe following are different methods of reporting a shipment.\nNo. of packages/description and marks:\n- 1 car load containing 75 cases of motor oil on three pallets;\n- pallets containing 75 cases of motor oil;\n- 75 cases of motor oil on three pallets.\nIf a number of goods are being reported, the number of packages must be totaled.\nDescription and marks : Give an accurate, concise description of the goods in common trade terms and note any marks imprinted on the package or goods. If the goods are loaded in a container, the container number must be indicated in this field.\nWhen goods are carried under shipper's load and count contracts, mark \"Shipper's load and count\" in this field.\nRail carriers must indicate the waybill numbers in this field, if a separate field for this information does not exist on their cargo control documents ( CCD s).\nEstimated date and time of arrival information must be included on the CCD in either the \"Description and Marks\" field or the \"Location of goods\" field. Any and all applicable container numbers must be included on the CCD in either the \"Container number\" field (if one exists on the CCD ) or in the \"Description and marks\" field. Clients transmitting electronic data interchange ( EDI ) reports will be required to indicate this information in the fields assigned to these data elements, \"Estimated date and time of arrival\" and the \"Container number\" fields.\nWeight : Indicate the weight of the shipment in metric or imperial measure. The unit of measure must be noted and the weight must be totaled.\nForeign point of lading : To be completed by freight forwarders and marine carriers only. Indicate the city/town and country where the goods were loaded on board a vessel, aircraft, vehicle or rail conveyance.\nLocation of goods : Indicate the name and address of the sufferance warehouse where goods are stored pending clearance. The name of the agent handling the load must also be shown in this field. In the case of commercial shipments, where the carrier, freight forwarder or agent are not one and the same as the sufferance warehouse, the warehouse sub-location code that has been assigned to the sufferance warehouse by the CBSA must be included. A listing of sufferance warehouse sub-location codes may be obtained by accessing the CBSA website, or by communicating with the CBSA TCCU at the following:\n1-888-957-7224 (Canada and United States) Option 1 for EDI transactions Option 2 for technical portal assistance Email: tccu-ustcc@cbsa-asfc.gc.ca\nName of carrier : Indicate the name of the carrier transporting the goods.\nConveyance identification : Highway carriers must indicate the vehicle identification number ( VIN ) (licence number, province or state, year and trailer number). Other modes of transportation must indicate aircraft registration numbers, rail car initials and numbers or vessel details in this field.\nAny field requirements specific to only one mode of transportation may be excluded by carriers of other modes of transportation.\nAll carriers are obliged to include information on the cargo control document ( CCD ) that will allow for the efficient tracing of CBSA documentation within their operations.", @@ -3319,7 +3319,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-1-1", "marginal_note": "Appendix E: Cargo data requirements when presenting a paper version of ACI /eManifest transmittal", - "part": "", + "part": "Policy Respecting the Importation and Transportation of Goods", "division": "", "heading": "", "text": "Table 1: Cargo data requirements when presenting a paper version of ACI /eManifest transmittal Item Name Highway Marine Rail Air Freight Forwarders 1 Conveyance reference number ( CRN ) Yes Yes Yes Yes Yes 2 First port of arrival ( FPOA ) Yes Yes Yes Yes No 3 Cargo control number ( CCN ) Yes Yes Yes Yes Yes 4 Container number No Yes No No Yes 5 Carrier code belonging to the conveyance operating carrier ( COC ) (Air mode only) No No No Yes No 6 Carrier contact phone number (recommended to submit a number that can be contacted 24/7) Driver may provide contact information when requested by a border services officer Yes Yes Yes Yes Yes 7 Foreign port or place of loading for Marine mode and foreign airport of Loading for Air mode No Yes No Yes No 8 Itinerary routing (Air and Marine modes only) No Yes No Yes No 9 Consignee: Consignee name Consignee address Consignee city Consignee country code Consignee province/state table 1 footnote 1 Consignee postal/zip Code table 1 footnote 1 Yes Yes Yes Yes Yes 10 Shipper: Shipper name Shipper address Shipper city Shipper province/state table 1 footnote 1 Shipper postal/zip Code table 1 footnote 1 Yes Yes Yes Yes Yes 11 Delivery (must be provided if different from consignee address): Delivery name Delivery address Delivery city Delivery country code Delivery province/state table 1 footnote 1 Delivery postal/zip Code table 1 footnote 1 Yes Yes Yes Yes Yes 12 Notify party (must provide if available; this would be the name and address of all parties other than the consignee and shipper on file requiring notification upon arrival of the goods in Canada): Notify party name Notify party address Notify party city Notify party country code Notify party province/state table 1 footnote 1 Notify party postal/zip Code table 1 footnote 1 Yes Yes Yes Yes Yes 13 Cargo description Yes Yes Yes Yes Yes 14 Cargo weight Yes Yes Yes Yes Yes 15 Cargo quantity Yes Yes Yes Yes Yes 16 Dangerous goods code (must be transmitted if dangerous goods code applies to the commodity code being reported) Yes Yes Yes Yes Yes 17 Movement type: identify if it is an import, in-transit or freight remaining on board ( FROB ) Yes Yes Yes Yes No 18 Trusted trader indicatory Optional N/A Optional Optional No Table 1 Notes Table 1 Note 1 Required if Canada/United States. Return to table 1 note 1 referrer", @@ -3337,7 +3337,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-1-1", "marginal_note": "Appendix F: Calculation of security in the Air mode", - "part": "", + "part": "Policy Respecting the Importation and Transportation of Goods", "division": "", "heading": "", "text": "1. The classes of aircraft outlined in this memorandum reflect those specified in section 2 of the Air Transportation Regulations . Although these classes only apply to aircraft operated by Canadian entities under the licence issued to them by the Canadian Transportation Agency ( CTA ), for CBSA security calculation purposes the classes apply to both Canadian and non-Canadian aircraft.\nPassenger aircraft\n2. Passenger aircraft are categorized as \"small\", \"medium\" or \"large\" as defined in the Air Transportation Regulations and based on the certified maximum passenger carrying capacity for that type and model of aircraft.\n3. Defined in the Air Transportation Regulations :\n- \"small aircraft\" means an aircraft equipped for the carriage of passengers and having a certificated maximum carrying capacity of not more than 39 passengers;\n- \"medium aircraft\" means an aircraft equipped for the carriage of passengers and having a certificated maximum carrying capacity of more than 39 passengers but not more than 89 passengers; and\n- \"large aircraft\" means an aircraft equipped for the carriage of passengers and having a certificated maximum carrying capacity of more than 89 passengers.\nAll-cargo aircraft\n4. Aircraft equipped for \" all-cargo \" operations will, for the purpose of calculating security requirements as specified in this memorandum, be categorized according to the aircraft's maximum certified take off weight ( MCTOW ). An aircraft with an MCTOW of 75,000 lbs. or less will be considered as being a \"small or medium aircraft\" and will be subject to a CAN $10,000 per aircraft minimum (maximum CAN $80,000 per fleet); whereas, an aircraft with an MCTOW of more than 75,000 lbs. will be considered as a \"large aircraft\" and will be subject to a CAN $20,000 per aircraft minimum (maximum CAN $80,000 per fleet).\n5. As defined in the Air Transportation Regulations, \" all-cargo aircraft\" means an aircraft that is equipped for the carriage of goods only.\n6. Security required ranges from a minimum of CAN $10,000 per aircraft for small and medium aircraft, and a minimum of CAN $20,000 per aircraft for large aircraft, with a maximum of CAN $80,000 per fleet.\nNote: A \"fleet\" consists of all aircraft owned, operated, or registered to the company, organization, or division indicated on the bond, and is not determined by the number of units intended to be used in the provision of the international service being offered.\n7. For information regarding aircraft classes/groupings, licences and charter flight notification, contact the Canadian Transportation Agency ( CTA ) website .", @@ -3355,7 +3355,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-1-1", "marginal_note": "References", - "part": "", + "part": "Policy Respecting the Importation and Transportation of Goods", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable legislation\n- Air Transportation Regulations\n- Canadian Transportation Accident Investigation and Safety Board Act\n- Courier Imports Remission Order\n- Customs Act\n- Customs Sufferance Warehouse Regulations\n- Customs Tariff\n- Excise Act, 2001\n- Excise Tax Act\n- Explosives Act\n- Importation of Intoxicating Liquors Act\n- Reporting of Exported Goods Regulations\n- Reporting of Imported Goods Regulations\n- Special Import Measures Act\n- Storage of Goods Regulations\n- Transportation of Goods Regulations\nRelated D memoranda\n- Memorandum D1-7-1: Posting Security for Transacting Bonded Operations\n- Memorandum D3-1-3: Commercial Importation of Intoxicating Liquors\n- Memorandum D3-1-8: Cargo – Export Movements\n- Memorandum D3-2-1: Air Pre-arrival and Reporting Requirements\n- Memorandum D3-3-1: Freight Forwarder Pre-arrival and Reporting Requirements\n- Memorandum D3-4-2: Highway Pre-arrival and Reporting Requirements\n- Memorandum D3-5-1: Marine Pre-arrival and Reporting Requirements\n- Memorandum D3-6-6: Rail Pre-arrival and Reporting Requirements\n- Memorandum 4-1-4: Customs Sufferance Warehouses\n- Memorandum D4-1-5: Storage of Goods\n- Memorandum D4-2-1: Ships' Stores\n- Memorandum D4-3-4: Duty Free Shop – Operational Responsibilities\n- Memorandum D4-3-5: Duty Free Shop – Inventory Control and Sales Requirements\n- Memorandum D6-2-3: Refund of Duties\n- Memorandum D8-2-16: Courier Imports Remission\n- Memorandum D17-1-2: Reporting and Accounting for Low Value Commercial Goods\n- Memorandum D17-1-10: Coding of Customs Accounting Documents\n- Memorandum D17-3-1: The New Automotive System—Highway Mode\n- Memorandum D17-4-0: Courier Low Value Shipment Program\n- Memorandum D18-3-1: Reporting and Accounting of Excise Duties on Imported Tobacco, Tobacco Products, Wine and Spirits, and Release of Those Goods\n- Memorandum D22-1-1: Administrative Monetary Penalty System\n- Memorandum D23-2-1: Customs Self-assessment Program for Carriers\nSuperseded D memoranda\nD3-1-1 dated February 8, 2023\nIssuing office\nProgram and Policy Management Division Commercial Program Directorate Commercial and Trade Branch", @@ -3373,7 +3373,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-1-3", "marginal_note": "Plain language summary", - "part": "", + "part": "Commercial Importation of Intoxicating Liquors", "division": "", "heading": "", "text": "Target audience: Importers and carriers of intoxicating liquors.\nKey content: Who can import and transport intoxicating liquor; timeframe and manner of reporting; exemptions; warehouses; penalties; sealing requirements.\nKeywords: Commercial importation of intoxicating liquors; liquor; alcohol; wine; spirits; beer; excise licence; seals; sealing requirements; commercial; importation.\nOn this page Updates made to this D-memo Definitions Guidelines General Importing intoxicating liquors through mail Wine Federal exemption Shipments reported but not released Sealing requirements Customs bonded or sufferance warehouses Courier shipments Penalty information References Contact us\nUpdates made to this D-memo\nThis memorandum has been revised to: add definitions update wording to clarify policies remove the section on Sampling of Suspect Intoxicating Liquor provide clarification on the sealing policy This memorandum outlines and explains the Canada Border Services Agency’s (CBSA) procedures to be followed for the interprovincial and international transportation and release of intoxicating liquors. For information related to non-commercial importations of intoxicating liquors by individuals, please see the Memoranda D2 series: International Travel . For information on provincial liquor mark-ups/fees for non-commercial importations, please contact the appropriate provincial liquor authority.", @@ -3391,7 +3391,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-1-3", "marginal_note": "On this page", - "part": "", + "part": "Commercial Importation of Intoxicating Liquors", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines General Importing intoxicating liquors through mail Wine Federal exemption Shipments reported but not released Sealing requirements Customs bonded or sufferance warehouses Courier shipments Penalty information\n- References\n- Contact us", @@ -3409,7 +3409,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-1-3", "marginal_note": "Definitions", - "part": "", + "part": "Commercial Importation of Intoxicating Liquors", "division": "", "heading": "", "text": "1. The following definitions apply to this memorandum:\nAdministrative Monetary Penalty System (AMPS) (Régime de sanctions administratives pécuniaires ( RSAP )) A system whereby the CBSA issues monetary penalties to commercial clients for violating the CBSA's trade and border legislation. The purpose of AMPS is to provide the agency with a means to deter non-compliance by its clients and to ensure a consistent application of legislation and border regulation. Bulk goods (Marchandises en vrac) Goods that are loose or in mass, such that they are confined only by the permanent structures of the vessel, without intermediate containment or intermediate packaging. Cargo control document (CCD) (Document de contrôle de fret (DCF)) A manifest or other control document that acts as the record of a shipment entering, exiting or moving within Canada, for example, air waybill, A8A(B), In Bond – Cargo Control Document . Courier (Messagerie) A commercial carrier that is engaged in scheduled international transportation of shipments of goods other than goods imported as mail. Courier low value shipment (CLVS) (Expédition de faible valeur (EFV) par messagerie) Goods being imported under the CLVS program by an approved courier. Customs Self-Assessment (CSA) (Programme d'autocotisation des douanes (PAD)) A program designed to simplify import border requirements for low-risk , pre-approved importers, carriers and registered drivers. Domestic in-transit (highway and rail modes only) (Mouvement en transit domestique (modes routier et ferroviaire seulement)) The movement of goods from a point in Canada to another point in Canada through the United States, as well as the movement of goods from a point in the United States to another point in the United States through Canada. This movement is different from an in-transit movement (refer to definition below). Freight remaining on board (FROB) (Fret restant à bord (FRAB)) For marine: cargo on a vessel that is not being discharged at a Canadian seaport, but remains on board the vessel for furtherance to its ultimate destination outside of Canada For air: cargo that is not being discharged at a Canadian airport but remains on board the aircraft for furtherance to its ultimate destination outside of Canada In-transit (En transit) The movement of foreign goods through Canadian territory from a point outside Canada to another foreign point. This movement is different from the domestic in-transit movement (refer to definition above).", @@ -3427,7 +3427,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-1-3", "marginal_note": "Guidelines", - "part": "", + "part": "Commercial Importation of Intoxicating Liquors", "division": "", "heading": "", "text": "General\n2. The Importation of Intoxicating Liquors Act outlines who may import, send, take or transport, or cause to be imported, sent, taken or transported, into any province from or out of any place within or outside Canada any intoxicating liquor.\n3. The Customs Act , the Reporting of Imported Goods Regulations and the Transportation of Goods Regulations , establish the time, manner and who is required to send Advance Commercial Information (ACI)/eManifest data pertaining to commercial cargo and conveyances entering, freight remaining on board (FROB) or moving in-transit through Canada.\n4. As outlined in the Importation of Intoxicating Liquors Act :\n- Liquor, including wine, considered intoxicating by provincial law may be imported only by a board, commission, officer, or governmental agency legally authorized to sell intoxicating liquor\n- Spirits imported for blending or flavouring with domestic spirits, or for packaging in Canada and entitled to specific tariff treatments, may be imported directly by a distiller\n- Beer imported for blending or flavouring with domestic beer may be imported directly by a brewer\n- Intoxicating liquor for sacramental or medicinal purposes or for manufacturing or commercial purposes other than for the manufacture or use thereof as a beverage, is not restricted to importation only by a board, commission, officer, or governmental agency legally authorized to sell intoxicating liquor\n5. Excise duty is imposed, levied, and collected under the Excise Act on beer manufactured or produced in Canada. Excise duty is imposed, levied, and collected under the Excise Act, 2001 on all spirit and wine products manufactured or produced in Canada. For imported goods, a customs duty equivalent to an excise duty is levied under Sections 21.1, 21.2, and 21.3 of the Customs Tariff .\n6. The Excise Act, 2001 requires an importer to have a particular excise licence to import and possess bulk and non-duty paid packaged spirits and wine. As well, bulk spirits and wine may only be transported by particular licensees or an alcohol registrant. For further information, refer to Excise duties technical information .\nImporting intoxicating liquors through mail\n7. Only intoxicating liquors consigned to Provincial Liquor Control Boards or authorized agents, licensed distilleries and breweries can be sent through the mail stream. For further information, please consult the Importation of Intoxicating Liquors Act .\nWine\n8. Importations of wine must comply with the Importation of Intoxicating Liquors Act . The invoice(s) must indicate the provincial or territorial liquor authority as the importer of record and identify the winery as the consignee. A paper copy of the approved excise licence does not have to accompany the import documentation at the time of report or release. However, if requested by the CBSA, the client will have a maximum of six hours to provide a valid licence (issued by the Canada Revenue Agency, Excise and Specialty Tax Directorate ).\n9. In the manufacture of wine, grape juice concentrate becomes wine following the fermentation process. Grape juice concentrate with an alcoholic content of more than 0.5% is considered to be an intoxicating beverage and is therefore subject to the same importation regulations as those governing intoxicating liquors.\nFederal exemption\n10. The provincial or territorial liquor authorities do not control importations of intoxicating liquor by federal departments or agencies for official use. Such shipments may be released upon completion of the necessary CBSA documentation and payment of applicable federal duties and taxes.\nShipments reported but not released\n11. Non-duty and non-tax paid intoxicating liquors that have been reported to the CBSA but have not been released must be transported by a CBSA bonded carrier. A border services officer may authorize the goods to be moved from the office of report under Section 19 of the Customs Act , or if goods are carried in-transit , through Canada.\n12. When the CBSA bonded carrier cannot make direct export in-transit through Canada, the goods may be re-manifested (on a new cargo control document) to an alternate CBSA bonded carrier at a licensed sufferance warehouse to complete the export.\n13. Intoxicating liquors imported directly by a distiller must be released at the border or at a licensed sufferance warehouse before shipping to a distillery, as there are no provisions under Section 19 of the Customs Act for in-bond movements directly to a distillery.\nSealing requirements\n14. All conveyances, containers, or compartments must be sealed with CBSA seals when an alcohol shipment is moved to an inland destination for release, examination, or as part of a domestic in-transit movement. Conveyances, containers, or compartments must also be sealed for in-transit shipments of alcohol destined to a country other than the United States. Using company seals only is not permitted under any circumstances.\n15. Customs Self Assessment (CSA) carriers are not exempt from the sealing requirement. Their conveyances must be sealed with CBSA seals when transporting alcohol products.\n16. Any transfer of alcohol from one carrier to another can take place only under CBSA supervision. The seal on the first vehicle must be broken and the second vehicle sealed under CBSA supervision.\n17. CBSA seals must be applied by CBSA personnel only.\nCustoms bonded or sufferance warehouses\n18. Shipments of intoxicating liquors may be imported into Canada for storage, transfer, export, ships' stores, and entry into the Canadian market at a sufferance or customs bonded warehouse licensed under the Customs Act and the Customs Tariff . As per Memorandum D4-2-1: Ships’ Stores , imported packaged spirits and wine destined for the Canadian market may be entered into a customs bonded warehouse only if it is imported by an international airline for use on international flights. The imported packaged spirits and wine may also be supplied to domestic flights if they are fully duty and GST / HST paid.\n19. The Customs Bonded Warehouse Regulations require the warehouse operator, as a pre-condition of licensing, to provide a copy of the Provincial/Territorial Liquor Board authorization to receive, transfer, or sell intoxicating liquor within the province or territory. Shipments received in a customs bonded warehouse are documented on a commercial accounting declaration (CAD), and on the corresponding ex-warehouse documents outlined in Memorandum D17-1-10 : Coding of Customs Accounting Documents .\n20. Where goods intended for export are entered into a sufferance warehouse, outward reporting is required as outlined in Memorandum D3-1-8 : Cargo – Export Movements . Outward reporting will acquit or cancel the inward waybill (cargo control document). This process applies to all modes of transportation.\nCourier shipments\n21. Provincial and territorial liquor authorities may import commercial shipments of intoxicating liquor by courier through the commercial stream and must report and account for these goods using normal commercial processes.\nNote: Commercial shipments of intoxicating liquors cannot be imported under the Courier Low Value Shipment (CLVS) Program as they do not qualify. For more information regarding the importation of intoxicating liquors for personal use under the CLVS Program, refer to Memorandum D17-4-0 : Courier Low Value Shipment Program .\nPenalty information\n22. For more information on the Administrative Monetary Penalty System (AMPS), refer to Memorandum D22-1-1: Administrative Monetary Penalty System as well as the AMPS web page.\n23. Other administrative sanctions, such as the revocation of program privileges and penalties of Other Government Departments , may also be applicable.\n24. Under Sections 36 and 37 of the Customs Act , commercial importations of intoxicating liquors that are unclaimed, abandoned, or not removed from a sufferance or bonded warehouse within the prescribed time limits, are forfeited to the Crown.", @@ -3445,7 +3445,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-1-3", "marginal_note": "References", - "part": "", + "part": "Commercial Importation of Intoxicating Liquors", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable legislation\nImportation of Intoxicating Liquors Act Customs Act Customs Bonded Warehouse Regulations Customs Tariff Excise Act Excise Act, 2001 Excise Tax Act Reporting of Imported Goods Regulations Transportation of Goods Regulations\nRelated D memoranda\nD2 memorandum series: International Travel series D3-1-8: Cargo – Export Movements D17-1-10: Accounting and Release Procedures D17-4-0: Courier Low Value Shipment Program D4-2-1: Ships’ Stores D22-1-1: Administrative Monetary Penalty System\nSuperseded memoranda D\nD3-1-3 dated May 25, 2017\nIssuing office\nProgram and Policy Management Division Commercial Programs Directorate Commercial and Trade Branch", @@ -3463,7 +3463,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-1-5", "marginal_note": "Plain language summary", - "part": "", + "part": "International commercial transportation", "division": "", "heading": "", "text": "Target audience: Carriers in all modes. Key content: Conditions under which foreign-based conveyances and containers used in the international commercial transportation of passengers or goods can be temporarily imported into Canada, without payment of duties. Keywords: Ancillary equipment; foreign based containers; foreign based conveyances; foreign based trailers; tariff items; record keeping; transportation of passengers or goods; temporary imports into Canada; international commercial transportation.\nOn this page Updates made to this D-memo Definitions Guidelines International commercial transportation Carrier obligations Carrier identification requirements Record keeping Transportation incidental to the international movement of goods (incidental domestic use) In-transit shipments United States domestic goods transiting through Canada and canadian domestic goods transiting through the United States Cargo transiting through Canada to/from Foreign/Offshore Data transmission guidelines: Import Empty conveyances, containers and trailers Pick-up and delivery operations Equipment switching Ancillary equipment Time limits Diversions References Contact us", @@ -3481,7 +3481,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-1-5", "marginal_note": "On this page", - "part": "", + "part": "International commercial transportation", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines International commercial transportation Carrier obligations Carrier identification requirements Record keeping Transportation incidental to the international movement of goods (incidental domestic use) In-transit shipments United States domestic goods transiting through Canada and canadian domestic goods transiting through the United States Cargo transiting through Canada to/from Foreign/Offshore Data transmission guidelines: Import Empty conveyances, containers and trailers Pick-up and delivery operations Equipment switching Ancillary equipment Time limits Diversions\n- References\n- Contact us", @@ -3499,7 +3499,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-1-5", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "International commercial transportation", "division": "", "heading": "", "text": "This memorandum has been revised to:\n- Update and add definitions\n- Add information regarding carrier codes, carrier obligations and movement of empty trailers/containers\nThis memorandum outlines the conditions under which foreign-based conveyances and containers used in the international commercial transportation of passengers or goods can be temporarily imported into Canada, without payment of duties.\nFor information regarding the conditions under which cargo containers may be temporarily imported into Canada while in international service, refer to Memorandum D3-5-7 : Temporary Importation of Vessels .\nCustoms Tariff\n98.01 9801.10 9801.10.10.00 9801.10.20.00 9801.10.30.00 9801.20.00.00 9801.30.00.00", @@ -3517,7 +3517,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-1-5", "marginal_note": "Definitions", - "part": "", + "part": "International commercial transportation", "division": "", "heading": "", "text": "1. The following definitions apply to this memorandum:\nAdministrative Monetary Penalty System ( AMPS ) A system whereby the Canada Border Services Agency (CBSA) issues monetary penalties to commercial clients for violating the CBSA's trade and border legislation. The purpose of AMPS is to provide the Agency with a means to deter non compliance by its clients and to ensure a consistent application of legislation and border regulation. Advance Commercial Information ( ACI ) A set of prescribed electronically transmitted pre-arrival cargo and conveyance data elements sent to the CBSA within prescribed timeframes, for the purpose of facilitating the process of commercial goods and risk assessing threats to health, safety and security prior to the arrival of the shipment in Canada. Ancillary Equipment Any equipment which enhances the safety, security, containment and preservation of goods carried in vehicles falling within the terms of tariff item 9801.10.10. Ancillary equipment can be imported pursuant to tariff item 9801.10.20 without documentation in accordance with the Reporting of Imported Goods Regulations , when it is used in international service. A dolly or device used to link trailers would be considered ancillary equipment. Cargo Control Document ( CCD ) A manifest or other control document that acts as the record of a shipment entering, exiting or moving within Canada, e.g. air waybill, A8A(B), In Bond - Cargo Control Document . Cargo Control Number ( CCN ) The cargo control number is a number assigned to a transport document. It uniquely identifies cargo detailed on a cargo submission. The cargo control number consists of the carrier code followed by a unique reference number assigned by the carrier/representative and cannot contain spaces. 1st 4 characters = CBSA approved carrier code. Conveyance Operating Carrier ( COC ) The carrier company operating the conveyance transporting goods to Canada. This is true whether the carrier company owns the conveyance outright, leases the conveyance, or whether any type of security interest is registered on the conveyance. Conveyance Reference Number ( CRN ) A unique reference number given by the Conveyance Operating Carrier ( COC ) to the CBSA to a certain journey or departure of a means of transport. Domestic In-transit (Highway and Rail modes only) The movement of goods from a point in Canada to another point in Canada through the United States, as well as the movement of goods from a point in the United States to another point in the United States through Canada. This movement is different from an “ in-transit ” movement. See definition for “ in-transit ” below. Foreign Based Containers Any containers that: are fully or partially enclosed to constitute a compartment intended for containing goods; are of a permanent character and suitable for repeated use; are designed to carry goods by one or more modes of transport without requiring intermediate reloading; have an internal volume of at least 1 m 3 ; leave from and return to a foreign country in the normal course of operation; and are exported within 365 days of the date of their importation or for an additional period not exceeding 24 months where a border services officer is satisfied that the exportation of the containers is delayed because: of adverse weather conditions; or the containers are being equipped, reconditioned, reconstructed, refurbished or repaired; or the containers have a major equipment breakdown; or the containers are detained under an order of a Canadian court, or under an Act of Parliament or the legislature of a province or any regulation made thereunder; or the delivery of the goods to be loaded in the containers is delayed. The ancillary equipment for the containers does not include vehicles, accessories, spare parts of vehicles or packaging, and the containers. Foreign Based Conveyances Any conveyance that: are owned or leased and imported by a person whose domicile is in a foreign country; leave from and return to the foreign country in the normal course of operation; are controlled from the foreign country; and are exported within 30 days of the date of their importation or for an additional period not exceeding 24 months where a border services officer is satisfied that the exportation of the conveyances is delayed because: of adverse weather conditions; or the conveyances are being equipped, reconditioned, reconstructed, refurbished or repaired; or the conveyances have a major equipment breakdown; or the conveyances are detained under an order of a Canadian court, or under an Act of Parliament or the legislature of a province or any regulation made thereunder; or the delivery of the goods to be loaded on or in the conveyances is delayed. Foreign Based Trailers Any trailers that: are registered and licensed in a foreign country and operated in Canada with a vehicle license issued by the appropriate provincial licensing authority; leave from and return to a foreign country in the normal course of operation; and are exported within 30 days of the date of their importation or for an additional period not exceeding 24 months where a border services officer is satisfied that the exportation of the trailers or semi-trailers is delayed because: of adverse weather conditions; or the trailers are being equipped, reconditioned, reconstructed, refurbished or repaired; or the trailers have a major equipment breakdown; or the trailers are detained under an order of a Canadian court, or under an Act of Parliament or the legislature of a province or any regulation made thereunder; or the delivery of the goods to be loaded on or in the trailers is delayed. In-transit The movement of foreign goods through Canadian territory from a point outside Canada to another foreign point. This movement is different from the domestic in-transit movement. See definition for domestic in-transit above.", @@ -3535,7 +3535,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-1-5", "marginal_note": "Guidelines", - "part": "", + "part": "International commercial transportation", "division": "", "heading": "", "text": "2. Tariff items 9801.10.10, 9801.10.20 and 9801.10.30 allows foreign-based conveyances, containers or trailers used in the international commercial transportation of goods or passengers to be temporarily imported into Canada without payment of duties and taxes. Although no formal accounting is required, conveyances arriving in or departing from Canada may be required to report to the Canada Border Services Agency (CBSA) to be examined.\nInternational commercial transportation\n3. In this memorandum, \"international commercial transportation\" means any transportation resulting in, or intended to result in, the carriage of persons or goods for hire or reward, or any transportation of persons or goods by or on behalf of a business engaged in an activity of financial return where the persons or goods are conveyed:\n- from outside Canada to a place inside Canada; or\n- from a place inside Canada to a place outside Canada; or\n- from a place outside Canada in-transit through Canada to another place outside Canada.\n4. The determination of whether or not a foreign-based conveyance, container or trailer is engaged in international commercial transportation is based on the origin and destination of the goods carried and not the actual route of the conveyance. A conveyance, container or trailer used in the carriage of goods described in this memorandum are considered to be participating in the international commercial transportation of goods, even if it was not the one that actually brought the goods into Canada. There are no limits to the number of conveyances, containers or trailers that can be used to bring the goods to their destination.\nCarrier obligations\n5. All carriers transporting specified goods into Canada must electronically transmit to the CBSA specified data pertaining to the cargo and conveyance within the prescribed timeframes as described in the Reporting of Imported Goods Regulations . Provision of this data and within prescribed timeframes satisfies the requirement set out in section 12.1 of the Customs Act .\n6. As per section 7.1 of the Customs Act , carriers are liable to ensure all information provided to the CBSA including ACI /eManifest information is true, accurate, and complete. Furthermore, as per section 22 of the Customs Act and section 7 of the Transportation of Goods Regulations , the information transmitted must be supported by source documentation (i.e. bills of lading, invoices, contract of carriage) and made available to the CBSA upon request. Carriers are also liable to ensure all information provided to the CBSA is sent within mode prescribed timeframes.\nCarrier identification requirements\n7. For the purpose of identifying carriers and freight forwarders, a bonded or non-bonded CBSA carrier code will be assigned to a company upon authorization.\n8. All carriers who cross the border must obtain and use their own CBSA assigned carrier code, whether they are transporting goods to be cleared at first port of arrival ( FPOA ), in-transit or moving goods in bond. For more information on carrier codes, refer to Memorandum D3-1-1: Policy Respecting the Importation and Transportation of Goods .\n9. The carrier code forms the prefix of the barcodes, and combined with a unique shipment number that the carrier chooses, creates a cargo control number ( CCN ) and conveyance reference number ( CRN ). This procedure also applies to freight forwarders for secondary reporting and control of in bond cargo that is consolidated or deconsolidated in Canada.\nNote: While the carrier code must always be at the beginning of the CRN and CCN . The unique shipment number used for each must not be the same. For example, number (carrier code +) 00001 cannot be used for both the CRN and CCN . The CCN must have a different suffix.\n10. CRN s must have the CBSA assigned carrier code of the legal entity (carrier) physically arriving at the border.\nRecord keeping\n11. Every person who transports or causes to transport into Canada, goods that have been imported but not released, will keep all invoices, bills, accounts and statements, or a copy, relating to the transportation of the goods, in accordance with the Transportation of Goods Regulations . These records must be kept for a period of three years commencing on the first day of January of the calendar year following the calendar year during which the goods were transported.\nTransportation incidental to the international movement of goods (incidental domestic use)\n12. In this memorandum, “transportation incidental to the international movement of the goods” means the transportation of goods between points in Canada that occurs immediately before or after the conveyance or trailer is used for international commercial transportation. Any conveyance or trailer qualifying under tariff items 9801.10.10 and 9801.10.30 is allowed to engage in the transportation of goods from one point in Canada to another point in Canada provided it:\n- is moving in the general direction of the delivery point of the international load; or\n- has entered Canada empty to pick up goods for export; or\n- will be picking up a load for export after the delivery of the international load; or\n- is part of the return movement of the conveyance or container to its country of origin.\n13. Containers qualifying under tariff item 9801.10.20.00 may engage in the transportation of goods from one point in Canada to another point in Canada where:\n- the transportation does not occur outside the territorial limits of Canada; and\n- the container has not entered Canada for the purpose of an in-transit movement through Canada to a point outside of Canada.\n14. The transportation from one point in Canada to another point in Canada must occur immediately before or after the conveyance, container or trailer is used for international commercial transportation. Therefore, a foreign-based conveyance, container or trailer is restricted to one point-to-point movement immediately before or immediately after it is used for international commercial transportation. The restriction also applies to a foreign-based conveyance, container or trailer entering Canada with or without a payload (empty).\nNote: A conveyance, container or trailer entering Canada may be used in transportation incidental to the international traffic of the goods on the “inward” leg of an international journey, provided it enters Canada to pick up a load for export.\n15. In all cases, the transportation from one point in Canada to another point in Canada must follow a route that is similar and consistent with the movement of the goods in international commercial transportation. Foreign-based conveyances, containers or trailers may also be used in the transportation of goods from one point in Canada to another point in Canada to top off a less than full import or export load.\nIn-transit shipments\n16. The Reporting of Imported Goods Regulations and tariff items 9801.10.10, 9801.10.20 and 9801.10.30 allow qualifying conveyances, containers or trailers to participate in international commercial transportation from a place outside Canada in-transit through Canada to a place outside Canada.\n17. Equipment switching during an in-transit move is not permitted, unless there are unforeseen circumstances such as a breakdown or accident. These irregularities must be reported to the CBSA.\nUnited States domestic goods transiting through Canada and canadian domestic goods transiting through the United States\n18. Carriers transporting goods from one point in the United States to another point in the United States via Canada must be a CBSA bonded carrier, or must obtain a single trip authorization with the CBSA prior to moving through Canada. For information on filing security see Memorandum D3-1-1: Policy Respecting the Importation and Transportation of Goods .\n19. No incidental domestic use is allowed when a foreign-based conveyance, container or trailer transport goods from a point within Canada to another point in Canada in-transit through the United States, i.e. Canada – United States – Canada, or from one point within the United States to another point in the United states in-transit through Canada, i.e. United States – Canada – United States.\nCargo transiting through Canada to/from foreign/offshore\n20. A conveyance, container or trailer qualifying under tariff items 9801.10.10, 9801.10.20 and 9801.10.30 that transports goods from a point outside Canada in-transit through Canada to another point outside Canada is considered engaged in international commercial transportation, although the goods may also have been transported on a Canadian-based conveyance, container or trailer. The fact that the goods may have been transported on a Canadian-based conveyance, container or trailer for a portion of the journey then transferred to a foreign-based conveyance, container or trailer will not alter the international nature of the movement.\nData transmission guidelines: Import\n21. The Reporting of Imported Goods Regulations and tariff items 9801.10.10, 9801.10.20 and 9801.10.30 allow qualifying conveyances, containers or trailers to participate in international commercial transportation from a place outside Canada in-transit through Canada to a place outside Canada.\nEmpty conveyances, containers and trailers\n22. A conveyance, container or trailer entering Canada empty may be used in transportation incidental to the international traffic of the goods on the “inward” leg of an international journey, provided it enters Canada to pick up a load for export. The export load should have been scheduled prior to the time the conveyance, container or trailer enters Canada. In all cases, the incidental domestic use must follow a route that is similar and consistent with the destination of the conveyance in Canada where the export load will be picked up. The foreign-based conveyance, container or trailer will be restricted to one such movement during an international journey.\n23. The movement of a foreign-based conveyance, container or trailer without a payload between two points in Canada is not considered transportation incidental to the international movement of the goods. An empty foreign-based conveyance, container or trailer can be moved to any location in Canada freely and without restrictions.\n24. Empty conveyances require a conveyance transmission with an indicator identifying the conveyance as being empty. However, highway carriers who arrive at the FPOA with empty conveyances, and who have not transmitted ACI /eManifest data will not receive administrative monetary penalties for failing to transmit ACI /eManifest for that empty conveyance, until further notice. During this period, carriers arriving with no specified goods will be exempt from the mandatory provision of ACI /eManifest information.\nPick-up and delivery operations\n25. Carriers often operate terminals, warehouses, or drop yards in Canada as intermediate points to consolidate or deconsolidate shipments and to pick-up or deliver goods. After international goods have been delivered to one of these places, the foreign-based conveyance, container or trailer may be used to pick-up or deliver goods from that location for the remainder of the 30-day (for conveyances and trailers) or 365-day (for containers) period permitted in Canada. This is allowed provided the conveyance, container or trailer is being used exclusively to complete deliveries of other international goods previously unloaded at the warehouse, or to pick-up and deliver to the warehouse goods that will eventually be exported from Canada.\nEquipment switching\n26. During the transportation to or from an intermediary point or final destination in Canada, the goods may be physically transferred directly from one conveyance to another (e.g. whole trailer may be transferred from one tractor to another tractor). There are no limits to the number of times international goods may be transferred to other foreign-based conveyances, containers or trailers.\nAncillary equipment\n27. Ancillary equipment can be imported pursuant to tariff item 9801.10.20 without documentation in accordance with the Reporting of Imported Goods Regulations , when it is used in international service.\nTime limits\n28. Conveyances imported under tariff item 9801.10.10 and trailers under tariff item 9801.10.30 must be exported from Canada within 30 days of the date of importation into Canada. Whereas, containers must be exported from Canada within 365 days of the day of their importation under tariff item 9801.10.20.\n29. This period may be extended by a border services officer where the officer is satisfied that, at the expiration of the period, the departure of the conveyance, container or trailer is delayed for reasons specified in tariff items 9801.10.10, 9801.10.20 or 9801.10.30.\nDiversions\n30. A conveyance, container or trailer which is diverted from use in international commercial transportation or is remaining in Canada beyond the time limit prescribed in tariff items 9801.10.10, 9801.10.20 or 9801.10.30, will be accounted for in accordance with the provisions of the Customs Act .\nPenalty information\n31. Where there is sufficient evidence to demonstrate that the conveyance, container or trailer was not entitled to enter Canada duty-free because it fails to meet one of the conditions of tariff items 9801.10.10, 9801.10.20 or 9801.10.30, CBSA may take seizure action under section 110 or ascertained forfeiture action under section 124 of the Customs Act .\n32. CBSA may perform periodic audits of the records kept by carriers who import conveyances, containers or trailers into Canada pursuant to tariff items 9801.10.10, 9801.10.20 or 9801.10.30.\n33. Complaints of alleged violations of tariff items 9801.10.10, 9801.10.20 or 9801.10.30 or other suspicious cross-border activity can be directed to the Border Watch toll-free line at 1-888-502-9060 or by using the secure online form .\nImmigration requirements\n34. Immigration Refugees and Citizenship Canada should be contacted concerning immigration requirements when conveyances will be operated in Canada by persons who are not Canadian citizens or permanent residents of Canada.\n35. Foreign-based conveyances, containers or trailers admitted under tariff items 9801.10.10, 9801.10.20 or 9801.10.30 must also comply with the cargo and conveyance requirements outlined in the Memoranda D3 Series – Transportation .", @@ -3553,7 +3553,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-1-5", "marginal_note": "References", - "part": "", + "part": "International commercial transportation", "division": "", "heading": "", "text": "Consult these resources for further information\nApplicable legislation:\n- Customs Act\n- Customs Tariff\n- Reporting of Imported Goods Regulations\n- Transportation of Goods Regulations\nRelated D memoranda\n- Memoranda D3 Series – Transportation\n- Memorandum D3-1-1: Policy Respecting the Importation and Transportation of Goods\nSuperseded D memoranda\nD3-1-5 dated April 20, 2020\nIssuing office\nProgram and Policy Management Division Commercial and Program Directorate Commercial and Trade Branch", @@ -3607,7 +3607,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-2-1", "marginal_note": "Plain language summary", - "part": "", + "part": "Air Pre-Arrival and Reporting Requirements", "division": "", "heading": "", "text": "- Target audience: Carriers importing commercial goods in the air mode; freight forwarders involved in air shipments; sufferance warehouse operators.\n- Key content: How to submit Advance commercial information ( ACI )/eManifest electronically to the CBSA; reporting timeframes for air cargo and conveyance; cargo and conveyance data transmissions, unique shipment information, reporting exemptions.\n- Keywords: Air; cargo; commercial goods; ACI/eManifest; cargo control documents; carriers; importation; data; data transmission; cargo data; conveyance data; timeframes; airports; exemptions; reporting; electronic data; conveyance arrival certification message ( CACM ); notices; freight remaining on board ( FROB ); diversions; overages; shortages; transborder air shipments in highway service (flying trucks).\nOn this page Updates made to this D-memo Definitions Guidelines General information Carrier identification requirements Carrier obligations Liability Record keeping Monitoring Air cargo reporting requirement Conveyance reporting – all commercial aircraft Authorized airport of entry Air cargo at airports without commercial services Cargo and conveyance transmission timeframes Reuse timeframes for cargo control number and conveyance reference number Electronic communications with the CBSA Application to transmit electronic data to the CBSA Data transmission guidelines Primary cargo control data Sublocation codes Supplementary cargo and house bill data Split shipment cargo data Conveyance data Conveyance arrival certification message Notifications and error messages Manifest forward Risk assessment notices Corrections Corrections to cargo and/or conveyance data Add/change/delete (cancel) Unique shipment processes Small parcel service Courier low value shipments Mixed load (CLVS and non-CLVS shipments onboard) In-transit shipments Domestic in-transit shipments Freight remaining on board cargo Airline agreements Emergency stops/diversions Overages and shortages Foreign aircraft servicing equipment Commissary equipment Transborder air shipments in highway service (flying trucks) Other unique shipping processes ACI/eManifest exemptions Exemptions from cargo and conveyance data sets Exceptions from cargo data – only conveyance data required Authorized use of foreign aircraft Tariff treatment of aircrafts in international service Canadian Transportation Agency licences Provision of CBSA services Passenger restrictions Charter access to airports General reporting guidelines and procedures for ACI/eManifest exemptions Manner of reporting – ACI/eManifest exempt imports Manner of reporting – ACI/eManifest exempt in-transit /FROB shipments – bonded and non-bonded carriers Diversions and transfers – requirements for ACI/eManifest exemptions Emergency landing cargo reporting guidelines for ACI/eManifest exemptions Import/inbound goods Cargo not destined to Canada Split shipment reporting procedures for ACI/eManifest exemptions Guidelines related to ACI/eManifest exemptions Mail Military goods on military-owned or military-chartered aircraft Hand carried goods (commercial goods carried by a passenger his/her own baggage) Empty aircraft – when aircraft is the goods/cargo Documentation requirements for the report of an imported commercial aircraft Commercial aircraft Corporate aircraft Documentation requirements when the transporter is also the importer Documentation requirements for foreign aircraft temporarily imported Aircraft for repair Aircraft for alteration Aircraft for demonstration Advance notification requirements for ACI/eManifest exempt air conveyances Requirements for ACI/eManifest exempt air conveyances Commercial passenger aircraft not carrying commercial cargo Canadian military aircraft Foreign military aircraft Air search and rescue operations Empty aircraft Temporary importations of empty foreign aircrafts (where the aircraft is the cargo/commercial goods) Delivery requirements and transfers to sufferance warehouses Post-arrival changes Failure to submit ACI/eManifest information Contingency plan in the event of system failure Penalty information Appendix A: International Air Transport Association air waybill Appendix B: International Air Transport Association air express waybill References Contact us Related link", @@ -3625,7 +3625,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-2-1", "marginal_note": "On this page", - "part": "", + "part": "Air Pre-Arrival and Reporting Requirements", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines General information Carrier identification requirements Carrier obligations Liability Record keeping Monitoring Air cargo reporting requirement Conveyance reporting – all commercial aircraft Authorized airport of entry Air cargo at airports without commercial services Cargo and conveyance transmission timeframes Reuse timeframes for cargo control number and conveyance reference number Electronic communications with the CBSA Application to transmit electronic data to the CBSA Data transmission guidelines Primary cargo control data Sublocation codes Supplementary cargo and house bill data Split shipment cargo data Conveyance data Conveyance arrival certification message Notifications and error messages Manifest forward Risk assessment notices\n- Corrections Corrections to cargo and/or conveyance data Add/change/delete (cancel)\n- Unique shipment processes Small parcel service Courier low value shipments Mixed load (CLVS and non-CLVS shipments onboard) In-transit shipments Domestic in-transit shipments Freight remaining on board cargo Airline agreements Emergency stops/diversions Overages and shortages Foreign aircraft servicing equipment Commissary equipment Transborder air shipments in highway service (flying trucks)\n- Other unique shipping processes\n- ACI/eManifest exemptions Exemptions from cargo and conveyance data sets Exceptions from cargo data – only conveyance data required\n- Authorized use of foreign aircraft\n- Tariff treatment of aircrafts in international service\n- Canadian Transportation Agency licences\n- Provision of CBSA services\n- Passenger restrictions\n- Charter access to airports\n- General reporting guidelines and procedures for ACI/eManifest exemptions Manner of reporting – ACI/eManifest exempt imports Manner of reporting – ACI/eManifest exempt in-transit /FROB shipments – bonded and non-bonded carriers Diversions and transfers – requirements for ACI/eManifest exemptions Emergency landing cargo reporting guidelines for ACI/eManifest exemptions Import/inbound goods Cargo not destined to Canada Split shipment reporting procedures for ACI/eManifest exemptions\n- Guidelines related to ACI/eManifest exemptions Mail Military goods on military-owned or military-chartered aircraft Hand carried goods (commercial goods carried by a passenger his/her own baggage)\n- Empty aircraft – when aircraft is the goods/cargo Documentation requirements for the report of an imported commercial aircraft Commercial aircraft Corporate aircraft\n- Documentation requirements when the transporter is also the importer\n- Documentation requirements for foreign aircraft temporarily imported Aircraft for repair Aircraft for alteration Aircraft for demonstration\n- Advance notification requirements for ACI/eManifest exempt air conveyances\n- Requirements for ACI/eManifest exempt air conveyances Commercial passenger aircraft not carrying commercial cargo Canadian military aircraft Foreign military aircraft Air search and rescue operations Empty aircraft Temporary importations of empty foreign aircrafts (where the aircraft is the cargo/commercial goods) Delivery requirements and transfers to sufferance warehouses\n- Post-arrival changes\n- Failure to submit ACI/eManifest information\n- Contingency plan in the event of system failure\n- Penalty information\n- Appendix A: International Air Transport Association air waybill\n- Appendix B: International Air Transport Association air express waybill\n- References\n- Contact us\n- Related link", @@ -3643,7 +3643,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-2-1", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Air Pre-Arrival and Reporting Requirements", "division": "", "heading": "", "text": "This memorandum has been revised to:\n- add definitions and the French terms to the English definitions\n- add a carrier obligations section and a domestic in-transit shipments section to separate in-transit movements from domestic in-transit movements\n- remove the security requirements section and references to \" pre-arrival \" and replace with \"ACI/eManifest,\" when applicable\n- update policies information to the majority of the sections of this memorandum\nThis memorandum outlines and explains specific Canada Border Services Agency ( CBSA ) requirements and administrative policies regarding the reporting and procedures for the advance notification, use and control of aircraft in international commercial services.\nFor information on the Customs Self-Assessment ( CSA ) Program policies, guidelines and procedures, refer to Memorandum D23-2-1 : Customs Self-Assessment Program for Carriers .\nFor information about freight forwarder transmitting and reporting processes, refer to Memorandum D3-3-1 : Freight forwarder pre-arrival and reporting requirements .\nFor information about the reporting and transportation of goods being exported from Canada, refer to Memorandum D3-1-8 : Cargo – Export Movements .\nFor information on the release of commercial goods, refer to Memorandum D17-1-4 : Release of Commercial Goods .\nThe Other Government Departments ( OGD ) requirements can be found throughout the Memoranda series D19: Acts and Regulations of Other Government Departments .\nFor information on the procedures pertaining to the non-commercial operations of private and corporate aircraft, refer to Memorandum D2-1-1 : Temporary Importation of Baggage and Conveyances by Non-residents .\nFor reporting requirements for passengers and crew on board commercial aircraft, refer to Memorandum D2-5-6 : Aircrew Reporting and Memorandum D2-5-11 : Guidelines for commercial air carriers for the processing of prescribed traveller information .", @@ -3661,7 +3661,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-2-1", "marginal_note": "Definitions", - "part": "", + "part": "Air Pre-Arrival and Reporting Requirements", "division": "", "heading": "", "text": "1. The following definitions apply to this memorandum.\nAdministrative Monetary Penalty System (AMPS) A system whereby the CBSA issues monetary penalties to commercial clients for violating the CBSA's trade and border legislation. The purpose of AMPS is to provide the agency with a means to deter non-compliance by its clients and to ensure a consistent application of legislation and border regulation. Advance Commercial Information ( ACI ) A set of prescribed electronically transmitted pre-arrival cargo and conveyance data elements sent to the CBSA within prescribed timeframes, for the purpose of facilitating the process of commercial goods and risk assessing threats to health, safety and security prior to the arrival of the shipment in Canada. Airport of entry ( AOE ) An airport authorized by the CBSA for the arrival and departure of international flights. The AOE designation refers only to the CBSA's reporting requirements and does not apply to the airport's physical facilities or operational capabilities. Cargo A term used to describe a collection of goods or shipment. It consists of a grouping of related goods. The cargo is detailed on a bill of lading, waybill, the manifest and/or a cargo control document. Cargo carrier The carrier that causes goods to be transported into Canada by the conveyance operating carrier. Cargo control document ( CCD ) A manifest or other control document that acts as the record of a shipment entering, exiting or moving within Canada, for example, air waybill ( AWB ) or form A8A(B): In Bond – Cargo Control Document . Cargo control number ( CCN ) The CCN is a number assigned to a transport document. It uniquely identifies cargo detailed on a cargo submission. The CCN consists of the carrier code followed by a unique reference number assigned by the carrier/representative and cannot contain spaces. The first 4 alphanumeric characters = CBSA approved carrier code. Cargo/release list ( CRL ) A single detailed record of shipments used in place of individual cargo control and release documents. Cargo transmission A cargo transmission is the package of cargo data that is transmitted. It is comprised of a CCN for each shipment on the conveyance along with the corresponding cargo data. Carrier A carrier is a person involved in international commercial transportation who reports cargo to the CBSA and/or operates a conveyance used to transport specified goods to or from Canada. Carrier code As stated in the Customs Act , means the unique identification number issued by the Minister either under subsection 12.1(4) or before the coming into force of that subsection. It is a unique identifier of carriers for CBSA purposes. Client Anyone who: sends to the CBSA a collection of information receives notices from the CBSA Commercial accounting declaration (CAD) A digital document used to account for goods imported into Canada. Commercial goods Goods that are or will be imported for sale or for any commercial, industrial, occupational, institutional or other similar use. Consignee The definition of consignee is to be understood as follows given the applicable context: when a carrier transmits electronic ACI/eManifest: the name and address of the party to which the cargo/goods are being shipped as shown on the carrier's contract of carriage (for example, bill of lading, AWB, or other shipping document) when a freight forwarder provides the CBSA with detailed information pertaining to a consolidated shipment: the name and address of the party to which the cargo/goods are being shipped as shown on the carrier's contract of carriage (for example, bill of lading, AWB, or other shipping document) when a freight forwarders provides the CBSA with detailed information pertaining to a deconsolidated shipment: the name and address of the party to which the goods are being shipped as shown on the contract of carriage or commercial sales contract (for example, commercial invoice, bill of sale or other sales contract, or other shipping document) Consolidation 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 the CBSA on one CCD. A single shipment with the involvement of a freight forwarder also known as a \"BACK to BACK\" is considered a consolidation. Conveyance Any vehicle, aircraft or water-borne craft or any other contrivance that is used to move persons or goods. Conveyance arrival certification message ( CACM ) An electronic notification that carriers transporting specified goods must transmit to the CBSA at their first port of arrival using Electronic Data Interchange. Conveyance operating carrier ( COC ) The carrier company operating the conveyance transporting goods to Canada. This is true whether the carrier company owns the conveyance outright, leases the conveyance, or whether any type of security interest is registered on the conveyance. Conveyance reference number ( CRN ) A unique reference number given by the COC to the CBSA to a certain journey or departure of a means of transport. Conveyance report A document used to report the movement of a conveyance to a place inside/outside of Canada. Conveyance transmission The package of conveyance data that is transmitted. It is comprised of the CRN along with the corresponding conveyance data. Courier A commercial carrier that is engaged in scheduled international transportation of shipments of goods other than goods imported as mail. Courier low value shipment ( CLVS ) Goods being imported under the CLVS Program by an approved courier. Customs Self-Assessment ( CSA ) A program designed to simplify import border requirements for low-risk , pre-approved importers, carriers and registered drivers. Diversion The rerouting of a shipment, before arrival at the destination CBSA office, sufferance warehouse or break-bulk facility indicated on the cargo transmission or control document, to a different CBSA destination point. Electronic Commerce Client Requirements Document ( ECCRD ) A document that provides comprehensive information about business and system requirements of various electronic transactions for multiple import and export programs. Electronic Data Interchange ( EDI ) A method to electronically transmit import or export data and accounting documents to the CBSA. eManifest A commercial function in which all carriers and freight forwarders electronically transmit ACI about their shipments to the CBSA. First port of arrival ( FPOA ) The port of entry in Canada where a commercial conveyance first arrives from a foreign country. Flying trucks Air cargo that physically arrives in Canada on a highway conveyance, and moves on the bonded air carrier's waybill. Freight forwarder A person who, on behalf of one or more owners, importers, shippers or consignees of goods, causes specified goods to be transported by one or more carriers. Freight remaining on board ( FROB ) for marine: cargo on a vessel that is not being discharged at a Canadian seaport, but remains on board the vessel for furtherance to its ultimate destination outside of Canada for air: cargo that is not being discharged at a Canadian airport but remains on board the aircraft for furtherance to its ultimate destination outside of Canada Hand carried goods ( HCG ) 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: the goods are or will be in the actual possession of a person arriving in Canada 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 High value shipment ( HVS ) Commercial goods valued over the low value shipment threshold amount. House bill A CCD submitted by a freight forwarder for shipments that have, or will be, deconsolidated from another CCD. In-transit The movement of foreign goods through Canadian territory from a point outside Canada to another foreign point. This movement is different from the domestic in-transit movement (refer to definition above). It includes the transshipment of goods arriving by air in Canada and transferring to another aircraft departing Canada. Low value shipment ( LVS ) Commercial goods with a value for duty not exceeding the threshold amount. Other government department ( OGD ) OGDs and agencies such as the Canadian Food Inspection Agency ( CFIA ) or Global Affairs Canada ( GAC ). Refer to Other Government Departments and Agencies: Reference List for Importers . Overage Any excess in the number of pieces transmitted in the same shipment and found by the carrier or freight forwarder post arrival. Port of report The port where cargo physically arrives in Canada at the FPOA, where the conveyance, specified goods, and/or persons are expected to arrive in Canada. Record Any material on which data are recorded or marked and which is capable of being read or understood by a person or a computer system or other device. Release Notification System ( RNS ) Message A system message sent to the client regarding the status of the release. Re-manifest A new CCD, with a new CCN, which is presented to change a CCD that had previously been submitted to the CBSA. Shipment a shipment for which a carrier is responsible is one that consists of: a specified good or collection of specified goods that is listed in a single bill of lading, waybill or other similar document that is issued by the carrier and that relates to the carriage of those goods a specified good that is an empty cargo container that is not for sale that is transported by the carrier but that is not listed in the bill of lading, waybill or other similar document a shipment for which a freight forwarder is responsible is one that consists of: a specified good or collection of specified goods that is listed in a single bill of lading, waybill or other similar document that is issued by the freight forwarder and that relates to the carriage of those goods Shipper/consignor Name and address of the person shipping the goods as stipulated on the contract of carriage (for example, bill of lading, AWB, commercial invoice, other shipping document or sales contract, etc.). Shortage Where ACI/eManifest data was transmitted and a quantity of goods was initially reported upon arrival at FPOA, and subsequently the number of pieces found, by the freight forwarder or carrier, is less than the number of pieces reported to the CBSA pre-arrival and upon arrival. Specified goods Under the Reporting of Imported Goods Regulations , specified goods includes commercial goods that are or will be imported to Canada for a fee or empty cargo containers that are not for sale but does not include: 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: the goods are or will be in the actual possession of a person arriving in Canada 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 mail commercial goods that are used in a repair that is made outside Canada to a conveyance that was built in Canada or in respect of which duties have been paid, if the repair is made as a result of an unforeseen contingency that occurs outside Canada and is necessary to ensure the conveyance's safe return to Canada a military conveyance within the meaning of subsection 18(1) of the Canadian Transportation Accident Investigation and Safety Board Act or goods that are transported on board that conveyance an emergency conveyance or goods that are transported on board that conveyance a conveyance that returns to Canada immediately after being denied entry to the United States or goods that are transported on board that conveyance Split shipment Portions of one shipment covered by one CCD or waybill that entered the country at different times. Supplementary cargo data ( SCD ) A document submitted by a freight forwarder for shipments that have been, or will be deconsolidated from an air or marine cargo control document for FROB shipments only. Supplementary reference number ( SRN ) Reference number assigned by the freight forwarder or carrier to identify the supplementary cargo data transmission. Warehouse arrival certification message ( WACM ) An electronic arrival message sent by sufferance warehouse operators to the CBSA when unreleased cargo physically arrives in their sufferance warehouse and liability for the cargo has transferred from the carrier to the sufferance warehouse.", @@ -3679,7 +3679,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-2-1", "marginal_note": "Guidelines", - "part": "", + "part": "Air Pre-Arrival and Reporting Requirements", "division": "", "heading": "", "text": "General information\n2. The Customs Act , the Reporting of Imported Goods Regulations and the Transportation of Goods Regulations , establish the time, manner and who is required to send ACI/eManifest data pertaining to commercial cargo and conveyances entering, FROB or moving in-transit through Canada.\n3. Except as otherwise prescribed in the Reporting of Imported Goods Regulations and the Transportation of Goods Regulations , all goods imported, moving in-transit through Canada or FROB, must be reported to the CBSA at the FPOA in Canada, even when exempt from the requirement to provide ACI/eManifest. The requirement to report cargo and conveyances to the CBSA is effected electronically, orally or in writing, in the prescribed manner as described in the Reporting of Imported Goods Regulations .\n4. The receipt of ACI/eManifest cargo and conveyance data enables the CBSA to:\n- more effectively manage high risk goods and identify threats to health, safety, and security prior to the arrival of cargo and conveyances in Canada\n- allow low risk goods a more efficient, streamlined process at the border\n- control the movement of in bond goods\n5. Submission of this ACI/eManifest data within prescribed timeframes, when combined with the arrival of the conveyance in Canada satisfies the requirement for \"Report of Goods\" as set out in subsection 12(1) of the Customs Act .\nCarrier identification requirements\n6. For the purpose of identifying carriers and freight forwarders, a bonded or non-bonded CBSA carrier code will be assigned to a company upon authorization.\n7. All carriers who cross the border must obtain and use their own CBSA assigned carrier code, whether they are transporting goods to be cleared at FPOA, FROB, in bond or in-transit through Canada.\n8. The carrier code forms the prefix of the CCN, which is a unique shipment number that the carrier chooses. The combination of the carrier code and unique shipment number creates a CCN. This procedure also applies to freight forwarders for secondary reporting and control of in bond cargo that is consolidated or deconsolidated in Canada.\nNote: The carrier code must always be at the beginning of the CCN and the unique shipment number used for each CCN must not be the same.\n9. For information pertaining to carrier code requirements and how to obtain a carrier code, refer to Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods .\nCarrier obligations\n10. As per section 7.1 of the Customs Act , carriers are liable to ensure all information provided to the CBSA, including ACI/eManifest, is true, accurate, and complete. Furthermore, as per section 22 of the Customs Act and section 7 of the Transportation of Goods Regulations , the information transmitted must be supported by source documentation (for example, bills of lading, invoices, contract of carriage) and made available to the CBSA upon request.\nLiability\n11. For information on the carrier's liability pertaining to ACI/eManifest information, refer to Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods .\nRecord keeping\n12. In addition to records required to be maintained for other CBSA programs, every person who transports or causes goods to be transported into Canada, or transports or causes to be transported within Canada, goods that have been imported but have not been released is required under the Transportation of Goods Regulations to keep records of the electronic data that has been transmitted to the CBSA and any acknowledgment of receipt of that data received from the CBSA. The records that must be kept include all source documents, in paper and/or electronic format, specifically related to the individual data elements transmitted and information reported at time of arrival.\n13. For CBSA purposes, records by means of which the person gives the Agency information under subsection 12.1(1) of the Customs Act related to the conveyance, cargo transmission and report upon arrival must be kept for a period of three (3) complete calendar years plus the current year during which the cargo and conveyance to which the records relate were transported.\nMonitoring\n14. In addition to all other monitoring and verification activities, the CBSA will perform periodic monitoring of the records kept by carriers related to electronic conveyance and cargo information. The monitoring will confirm whether the conveyance and cargo data were submitted in a timely manner and that ACI/eManifest information transmitted is true, accurate and complete and corresponds to the information contained on the source documents on file. This would include the use of exceptions/exemption codes.\nAir cargo reporting requirement\n15. All information on air cargo shipments (including company owned material (COMAT)) entering or transiting Canada (including FROB shipments) must be transmitted electronically in accordance with the ACI/eManifest notification guidelines, procedures and timeframes outlined in this memorandum.\nConveyance reporting – all commercial aircrafts\n16. All commercial aircrafts (passenger and/or cargo) must report to and land at a Canadian authorized AOE. Commercial cargo aircraft or passenger aircraft carrying commercial goods must report to and land at an AOE that provides commercial services during regularly scheduled hours of operation. Special permission must be obtained to report to a non-authorized AOE, an AOE not equipped with commercial services (if carrying commercial goods), or to report outside of business hours. Information on Special Services can be found in Memorandum D1-2-1 : Special Services , or you may contact the local CBSA office at the airport of destination.\nAuthorized airport of entry\n17. All air cargo imported into Canada must enter the country via an authorized AOE designated to have commercial services. In addition, in bond goods may only be transported between airports that provide commercial services for the handling and/or clearance of the in bond goods. For a list of services available at each CBSA Office, refer to Directory of CBSA Offices and Services .\nAir cargo at airports without commercial services\n18. Goods may be manifested to an airport that does not normally handle commercial shipments provided the delivering carrier has made arrangements, approved by the CBSA office involved, to have the cargo delivered into a sufferance warehouse licensed to receive air cargo for CBSA clearance. For more information on sufferance warehouses, refer to Memorandum D4-1-4 : Customs Sufferance Warehouses .\n19. In an emergency situation, commercial services may be provided at a non-commercial port. The requirements of the Canadian Transportation Agency ( CTA ) must be adhered to and special service or cost recovery charges may apply. Airports that provide commercial services are identified in the Directory of CBSA Offices and Services . Information on special service fees can be found in Memorandum D1-2-1 : Special Services .\nCargo and conveyance transmission timeframes\n20. Carriers (or an authorized third-party service provider acting on the carrier's behalf), are required to prepare and transmit the required ACI/eManifest cargo, and conveyance information within the timeframes specified in the Reporting of Imported Goods Regulations .\n21. In the air mode, the ACI/eManifest conveyance and cargo information for specified goods must be received, as outlined in the Reporting of Imported Goods Regulations , at least four hours prior to the aircraft's arrival at the FPOA and no later than four hours before the aircraft is scheduled to arrive or, if the duration of the flight is less than four hours, no later than the aircraft's time of departure.\nReuse timeframes for cargo control number and conveyance reference number\n22. CCNs and CRNs for the following ACI/eManifest reports can be reused after one year:\n- air primary cargo reports\n- air split shipment reports\n- air conveyance reports\n23. CCNs, transport document numbers ( TDN s) or CRNs used for CSA purposes in all modes will continue to be subject to the CBSA's requirement that they remain unique and cannot be reused for three years starting January 1st of the year following its initial use. For additional information on the CSA program, refer to Memorandum D23-2-1 : Customs Self-Assessment Program for Carriers .\n24. A CCN or CRN that is attached to a transaction number that has an outstanding related request associated to it should not be reused until all CBSA processing related to the transaction is completed.\nElectronic communications with the CBSA\n25. Carriers must transmit data using the CBSA's EDI system. Before initiating the application process (outlined below), carriers/freight forwarders must have a valid CBSA assigned carrier code as per section 12.1 of the Customs Act . For information on obtaining a carrier code, refer to Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods .\nApplication to transmit electronic data to the CBSA\n26. Carriers using EDI are required to complete an application form and submit it to the Technical Commercial Client Unit ( TCCU ).\n27. EDI clients may choose to transmit their own data to the CBSA or they may choose to use a service provider. For more information on how to apply, to participate in EDI, methods of electronic communication and general information on EDI, refer to EDI/Portal Clients: Communication Methods .\n28. For all enquiries related to any problems with electronic transmission of data and the related application process, or to obtain a copy of Chapter 2: Advance Commercial Information Air of the ECCRD, contact the TCCU at:\nTechnical Commercial Client Unit\n- Phone: 1-888-957-7224 (Canada and United States) Option 1 for EDI transactions Option 2 for technical Portal assistance\n- Email: tccu-ustcc@cbsa-asfc.gc.ca\nData transmission guidelines\n29. Commercial carriers should note that providing ACI/eManifest data does not replace the requirement to provide Advance Passenger Information/Passenger Name Record ( API / PNR ) data.\nPrimary cargo control data\n30. The primary CCD must be electronically transmitted to the CBSA by the carrier or a service provider authorized by that carrier to transmit on their behalf, within the prescribed timeframes as specified in the Reporting of Imported Goods Regulations . An air cargo transmission is mandatory for all import, in-transit , and FROB cargo.\n31. For consolidated shipments, the supplementary data required indicator must be used to indicate that supplementary/house bill data are forthcoming.\n32. Exceptions to this requirement are listed in the section \"Exceptions from cargo data – only conveyance data required\" in this memorandum.\n33. A complete list of the information that an air carrier must include in the primary cargo transmission can be found in Chapter 2: Advance Commercial Information Air of the ECCRD.\nSublocation codes\n34. Sublocation codes are data elements that carriers and freight forwarders must include on all cargo control documents for import and in-transit shipments.\n35. The sublocation code is a four-digit identification number that identifies the location of goods (for example, sufferance warehouse) where the goods are destined or will be destined in case they are referred, and is utilized by the CBSA to send appropriate electronic notifications.\n36. In some instances, goods arriving in Canada, are not destined to a sufferance warehouse. In these instances, a specific sublocation code cannot be provided by the carrier, and a generic (9000) code is permissible to be used instead. For a list of sublocation codes, refer to Sufferance Warehouses: Customs office generic sublocation codes .\n37. Goods arriving by air, which land at an airport where a suitable sufferance warehouse does not exist to store those types of goods, must be released prior to their offload from the aircraft, and must be at a designated AOE.\nSupplementary cargo and house bill data\n38. When the primary cargo is consolidated, the supplementary data indicator on the air primary cargo must be set to \"yes\" to allow for supplementary and/or house bill data, transmitted by the freight forwarder, to link to the air primary cargo report. For further information for freight forwarders or air carriers transmitting electronic house bills or supplementary data as a freight forwarder, refer to Memorandum D3-3-1 : Freight forwarder pre-arrival and reporting requirements .\nSplit shipment cargo data\n39. The split shipment process was designed to accommodate goods that were manifested as one shipment and then split prior to departure due to carrier capacity constraints. The transmission of a split shipment may only occur when the following conditions are met:\n- must be consigned to the same party\n- must have been accepted by the carrier in the same place of acceptance\n- must be destined to the same CBSA office of destination (discharge)\n- must be same shipper\n40. Split shipment data must be transmitted to the CBSA by the carrier or a service provider authorized by that carrier to transmit on their behalf, within the prescribed timeframes as specified in the Reporting of Imported Goods Regulations .\n41. The carrier will use the primary cargo data to transmit information on the master AWB, noting the manifested quantity, and will then submit each portion of the split using the split shipment process. Each split shipment will note the conveyance and boarded quantity as well as referencing the original primary CCN. The sum of the boarded quantity of all the splits must equal the manifested quantity of the primary cargo.\n42. Any supplementary cargo data transmissions or house bill transmissions that are required for a split shipment must be applied to the primary cargo report, and not to the individual split shipment transmissions.\n43. When there are no house bills associated to a primary air cargo, and the shipment is split, the importer has three options upon arrival of the first part lot:\n- Wait for the entire shipment to arrive before having the goods released. Upon arrival of the final part lot, the primary CCN is arrived by the warehouse operator. If released, the entire shipment can exit the warehouse.\n- File a release for the entire amount and have the first part lot arrived. Upon arrival of the first part lot, the primary CCN is arrived by the warehouse operator. The same release notification may be cited to allow the first and any subsequent part lots to exit the warehouse. Arrival of the first part lot (for example, 78 out of 100 cartons total on the master AWB), with the WACM arriving the total cartons on the master AWB (100 cartons).\n- File an abstract (a paper based process) to separate the part lot that has physically arrived and have that portion released. Upon arrival of the first part lot, the primary CCN is arrived by the warehouse operator. Arrival of the first part lot (for example, 78 out of 100 cartons total on the master AWB), with the WACM arriving the total cartons on the master AWB (100 cartons). A separate release request would have to be filed for each abstract.\nNote: The importer will advise the warehouse operator which option they choose, and the warehouse operator will arrive the cargo according to the option chosen.\n44. A complete list of the information that must be included in the split shipment transmission can be found in Chapter 2: Advance Commercial Information Air of the ECCRD.\n45. The value of the entire shipment will be used to determine if the goods are eligible for the CLVS program. Shipments cannot be split in order to qualify for the CLVS program.\nConveyance data\n46. The COC or a service provider authorized by that carrier must prepare and transmit an electronic transmission to the CBSA with the required conveyance data within the timeframes, as specified in the Reporting of Imported Goods Regulations .\n47. There are some exemptions to this requirement and these exemptions are listed in this memorandum.\n48. Only one conveyance transmission is to be submitted per aircraft. In the case of airline agreements such as code-share /interline agreements, the COC or a service provider authorized by that carrier is responsible for providing electronic conveyance data for the aircraft.\n49. The conveyance data must contain a CRN which is a unique reference number provided for each flight into Canada. The CRN is composed of the flight number as established by the COC followed by the scheduled date of departure (XX123yymmdd).\n50. An estimated date and time of arrival ( EDTA ) at the first Canadian port of arrival provided in Eastern Time ( ET ) is mandatory.\n51. The COC will be required to transmit a change to the air conveyance transmission to amend the FPOA and/or EDTA to advise the CBSA of any unscheduled re-routes , changes to the EDTA greater than 30 minutes, or changes to the aircraft's itinerary.\n52. A change in EDTA of less than 30 minutes requires no notification; however, the CBSA may send a risk assessment notice at any time up to the EDTA as transmitted on the conveyance report. Therefore, goods are not authorized to move from the sufferance warehouse prior to the EDTA transmitted on the conveyance report or until the CBSA system updates the status of the conveyance and related cargo, and acknowledges the report of the conveyance and cargo with a section 12(1) report message to the originator of the CACM.\n53. A complete list of the information that must be included in the conveyance data can be found in Chapter 2: Advance Commercial Information Air of the ECCRD.\nConveyance arrival certification message\n54. A CACM must be received after the aircraft is cleared by NAVCAN to land at an airport of arrival, as defined in the regulations, upon arrival in Canada. The CACM must be transmitted in addition to information and requirements listed in in this memorandum.\n55. To meet the reporting requirements under section 12(1) of the Customs Act , the COC must transmit a CACM upon arrival at the FPOA.\n56. The CACM is required in addition to the cargo and conveyance data previously transmitted according to the prescribed timeframes, as described in the Reporting of Imported Goods Regulations .\n57. Conveyances exempt from transmitting ACI/eManifest data to the CBSA are, therefore, exempt from transmitting the CACM. Exempt conveyances must be reported to the CBSA at the FPOA, under section 12(1) of the Customs Act . However, if an air carrier chooses to voluntarily transmit an electronic ACI conveyance report for an ACI/eManifest exempt aircraft (for example, commercial passenger aircraft that are not carrying commercial cargo, empty aircraft), the CACM must be transmitted in order for the arrival status in the CBSA system to be finalized. Report on arrival requirements under section 12(1) of the Customs Act , applicable to exempt conveyances, are listed in this memorandum.\n58. Upon receipt, validation and acceptance of the CACM, the CBSA system updates the status of the conveyance and related cargo, and acknowledges the arrival of the conveyance with a section 12(1) \"Reported Notice\" to the originator of the arrival message. This notice indicates that the carrier (as identified by the CBSA carrier code transmitted within the conveyance report) has met their obligation to report under section 12(1) of the Customs Act for the conveyance, and all shipments detailed on cargo documents that are linked to that conveyance. The CACM will generate any release/referral notification messages for shipments requesting FPOA release.\n59. All section 12(1) \"Reported Notices\" sent to the carrier must be kept on file and made available to the CBSA when requested. For more information refer to the Transportation of Goods Regulations .\n60. For a complete list of the information that must be included in the CACM, refer to the Advance Commercial Information ACI/eManifest Non-highway Conveyance Arrival Certification Message Implementation Guide (found in Chapter 2: Advance Commercial Information Air of the ECCRD). For a copy of this guide, contact the TCCU at:\nTechnical Commercial Client Unit\n- Phone: 1-888-957-7224 (Canada and United States) Option 1 for EDI transactions Option 2 for technical Portal assistance\n- Email: tccu-ustcc@cbsa-asfc.gc.ca\nNotifications and error messages\n61. All ACI/eManifest data received will be validated and processed through the CBSA systems, and the CBSA will transmit response messages back to the sender. Notices are sent via the same route as the incoming transmission.\n62. There are two types of response messages clients can expect to receive from the CBSA systems when submitting ACI/eManifest transmissions by electronic means:\n- positive responses\n- error responses\n63. Positive responses are issued in the form of acknowledgements. Acknowledgements are generated when the EDI transmission has successfully passed all syntactical, conformance and validation edits.\n64. Error responses are issued in the form of reject notices. An error code will be transmitted to the sender indicating the nature of the error. Carriers must make changes to transmissions in error and re-send to the CBSA in a timely manner. The rejected report will be considered by the CBSA as non-transmission of the conveyance and/or cargo data until the identified errors have been addressed and the data is in accepted status by the CBSA system.\n65. For a complete description of all notifications, response time frames, error messages and codes and their application, as well as hold for information ( HFI ) notices, refer to the Electronic Commerce section or Chapter 2: Advance Commercial Information Air of the ECCRD.\nManifest forward\n66. For consolidated shipments, freight forwarders are able to nominate their primary carrier as a \"secondary notify party,\" enabling the carrier to view house bill data.\n67. For more information on Manifest Forward, refer to Chapter 11: ACI/eManifest Notices of the ECCRD.\nRisk assessment notices\n68. Risk assessment notices may be issued when the CBSA requires the client to provide more information regarding the cargo or, to provide the client with specific instructions regarding the unloading of the cargo.\n69. Risk assessment notices seeking further information issued by the CBSA should be responded to as soon as possible. Carriers have up to four hours from the time the CBSA issues the risk assessment notice to respond to an outstanding risk assessment notice. Failure to respond to a risk assessment notice within four hours from issuance may result in delays of the shipment such as, holding the shipment upon arrival for further information/inspection and/or sanctions for non-compliance including the issuing of an administrative monetary penalty ( AMP ).\n70. Similar to reject notices (or error codes), risk assessment notices (such as \"hold\" notices) will include a coded field identifying the reason the notice was issued and the specific data element requiring clarification or further explanation. In addition, risk assessment notices may also include free text remarks providing external clients with additional information concerning the coded field or instructions.\n71. The CBSA systems will send \"hold,\" \"do not unload\" and/or \"cancellation\" coded messages back to the sender and other relevant parties. The message is sent out to the party(ies) via the same electronic means as the incoming transmission. These messages will reference the CCN.\n72. In instances where there is an outstanding risk assessment notice and the importer/broker has received a release notification, the carrier or sufferance warehouse operator will hold the shipment until the risk assessment notice is resolved.\n73. If there is a \"hold\" on a cargo that has been released/acquitted, the \"hold\" supersedes the release/acquittal and the cargo cannot be removed until the \"hold\" is removed by the CBSA.", @@ -3697,7 +3697,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-2-1", "marginal_note": "Corrections", - "part": "", + "part": "Air Pre-Arrival and Reporting Requirements", "division": "", "heading": "", "text": "Corrections to cargo and/or conveyance data\n74. Changes to cargo and/or conveyance data shall be made as soon as they are known, as per Chapter 2: Advance Commercial Information Air of the ECCRD.\n75. Changes/corrections to conveyance data may be made electronically at any time prior to the arrival of the aircraft at the FPOA or transmission of CACM.\n76. If the cargo has been released/acquitted, the CBSA system will not accept electronic changes. Only a BSF673: House Bill, Cargo and Conveyance Manual Amendment Form – Post Arrival – All Modes requesting \"key\" data elements changes will be accepted and must be presented in duplicate at the local CBSA commercial office.\nAdd/change/delete (cancel)\n77. An \"add\" is used for the first transmission (original) of any data, whether it is cargo or conveyance data. It must be transmitted within the timeframes as prescribed in the Reporting of Imported Goods Regulations .\n78. A \"change\" involves the ACI/eManifest re-transmission of the entire record (all applicable data elements), which will then replace the entire record on file. As a rule, a carrier will be required to transmit a change to update the current conveyance or cargo record when any of the data elements on the current transmission to the CBSA change. Electronic conveyance corrections by clients will be accepted up to the estimated time of arrival ( ETA ) reported on the conveyance report. Individual data elements are not to be transmitted separately.\n79. However, if a CCN on a cargo transmission or the actual CRN on a conveyance transmission needs to be changed, the client must first transmit a record to delete the cargo, conveyance report, and then transmit an \"add\" for the new report with the new CCN or CRN. A change request will not be accepted in that case.\n80. A \"delete\" (cancel) is used for the complete removal of records or packages of records. If individual data elements or loops of segments are to be deleted, these must be processed as changes. The specific data transmitted on the delete does not necessarily have to be identical to the original add or change – only the \"key\" data (for example, CCN or CRN and whether the record is a cargo or conveyance) must be identical.\n81. Deletions may be made at any time up until the CACM has been submitted.\nNote: Un-arrived cargo and conveyance records are to be deleted (cancelled) if unused within 30 days.\n82. For conveyance transmissions, electronic cancellations will be accepted at any time as long as there are no related cargo transmissions on file. If an aircraft is no longer coming to Canada, the electronic conveyance transmission must be deleted.", @@ -3715,7 +3715,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-2-1", "marginal_note": "Unique shipment processes", - "part": "", + "part": "Air Pre-Arrival and Reporting Requirements", "division": "", "heading": "", "text": "83. The following air specific processes are not exempt from ACI/eManifest data; however the reporting and/or ACI/eManifest requirements differ in some manner.\nSmall parcel service\n84. A number of airlines operating transborder into Canadian airports have special procedures for the rapid movement of small parcels of urgently required materials. This is a process normally used for the movement of magnetic tapes, printouts, business correspondence, business statements, news material, films, etc.\n85. While the procedure was designed by carriers to expedite the movement of small single shipments, various courier services are using the system to move a number of small shipments contained in one package and documented on one AWB. Such instances are considered to be consolidations, and the courier service involved must break the package down on form A10: Cargo Control Abstract , an approved consist sheet if the shipment qualifies under Memorandum D8-2-16 : Courier Imports Remission , or on a CRL for approved CLVS Program participants. Further information on form A10 may be found in Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods .\n86. Courier shipments carried in bond under exclusive charter arrangements may be delivered directly to the courier's sufferance warehouse or to its contracted agent at the airport of destination.\nCourier low value shipments\n87. For air cargo arriving with only CLVS shipments on board the aircraft, no ACI/eManifest cargo or conveyance is required. The CRL is provided to the port of release within the prescribed timeframes. For additional information concerning the CLVS Program, refer to Memorandum D17-4-0 : Courier Low Value Shipment Program .\nMixed Load (CLVS and non-CLVS shipments onboard)\n88. Mixed loads are when there are non courier low value shipments ( non-CLVS ) and CLVS under one single AWB.\n89. The air carrier transmits the ACI/eManifest conveyance and cargo report for non-CLVS shipments. The air carrier must submit the consolidated air cargo report for the total weight and piece count. Each individual non-CLVS shipment requires a house bill.\n90. The CLVS portion of the shipment requires either a house bill or a supplementary report stating \"CLVS shipment\" within prescribed timeframes in the cargo description field. The house bill or supplementary report must be submitted with the approved participant CLVS modal carrier code.\n91. The CRL is provided to the port of release within the specified timeframes.\n92. The CBSA, at the port of entry ( POE ), may request supporting documents, including a copy of the CRL.\n93. However, in situations where one primary AWB documents both CLVS shipments and non-CLVS shipments, an ACI/eManifest cargo transmission accounting for the total weight and piece count is required for all goods listed on the AWB.\n94. In these instances, house bill data for each non-CLVS shipment and one house bill or supplementary transmission to account for all CLVS shipments must be provided. The house bill or supplementary transmission for the CLVS shipments will indicate \"CLVS Program Shipments\" in the description field; the total weight of all CLVS shipments in the weight field; and the total pieces of all CLVS shipments in the \"lading quantity\" field.\n95. Should cargo previously reported under the CLVS Program be removed from the CLVS stream pre-arrival , ACI/eManifest data is required to be submitted to the CBSA within the prescribed timeframes.\n96. Should cargo previously reported under the CLVS Program be removed from the CLVS stream post-arrival , the client is not to transmit ACI/eManifest data. However, if removed from the CLVS stream prior to arrival, full ACI/eManifest data is required.\nIn-transit shipments\n97. When cargo arriving in Canada by aircraft is unloaded from the conveyance and moves in-transit through Canada, and the air carrier's contract of carriage ends in a country other than Canada, the in-transit movement type code 23 must be provided. In addition, consignee information must be provided in the consignee name and address fields.\nDomestic in-transit shipments\n98. When the carrier's contract of carriage ends in Canada and they are aware that the shipment is in-transit , the CBSA requires that they transmit their cargo as per above, with the in-transit movement type code 23. However, if the carrier's system will not accept the code, the words \" in-transit \" should be provided in the remarks field, along with movement type code 24 (cargo import).\n99. The CBSA acknowledges carriers are not always aware that the shipment is in-transit . If this is the case, then the import movement type, code 24, will be accepted on the cargo transmission. The consignee name and address will be provided in the consignee name and address field. A Canadian name and address will also be transmitted in the delivery address field. This may be a sufferance warehouse or rail yard.\nFreight remaining on board cargo\n100. For a FROB shipment destined to a third country and never intended to be imported into Canada, the responsible carrier must comply with the requirements to provide ACI/eManifest cargo, and conveyance information within the timeframes specified in the Reporting of Imported Goods Regulations . The FROB movement type code 26 must be used.\n101. For more information on transmission requirements for FROB cargo, refer to Chapter 2: Advance Commercial Information Air of the ECCRD.\nAirline agreements\n102. For information on the responsibility to provide ACI/eManifest by cargo carriers and COC in a business agreement (consortium, code share, interline, brokered load and variations thereof), refer to Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods .\n103. Notwithstanding any business agreement such as an interline agreement, the carrier code on the cargo report is ultimately responsible for the information provided to the CBSA.\n104. For additional information on ACI/eManifest requirements toward code-share and interline agreements, refer to Chapter 2: Advance Commercial Information Air of the ECCRD.\nEmergency stops/diversions\n105. Emergency diversions include only diversions resulting from security threats, medical reasons, mechanical reasons, or weather conditions.\n106. An aircraft that is not originally destined to Canada, but that is forced to land in Canada due to unforeseen circumstances, may be subject to a review of their paperwork for health, safety, and security risk assessment purposes. This review will be conducted at the aircraft upon arrival and, therefore, ACI/eManifest data is not required. As soon as it is known, the carrier should contact the CBSA office ( Directory of CBSA Offices and Services ) where the diversion/emergency landing is to occur.\n107. When an emergency diversion occurs within Canada, the COC will be required to notify the National Targeting Centre ( NTC ) 24 hours a day, 7 days a week to advise of the diversion and the reason prior to aircraft's arrival at the new airport. The FPOA for the conveyance and all related cargo transmissions must be corrected electronically.\nNTC: 1-855-NTC-1CNC ( 1-855-682-1262 within Canada or the United States) or 1-613-941-0004 (overseas callers).\n108. When an emergency diversion occurs outside of Canada, carriers are not required to notify the CBSA. Rather, the ACI/eManifest conveyance transmission must be corrected as soon as possible to reflect the updated EDTA, and routing information. ACI/eManifest cargo transmission(s) must also be corrected as soon as possible to reflect any applicable information.\n109. If an emergency diversion occurs outside of Canada, and additional cargo is loaded onto the aircraft at the airport to which the aircraft was diverted, the pre-arrival procedures for emergency diversions will not be allowed and, the carrier will be required to update the conveyance transmission and transmit the applicable ACI/eManifest cargo data for the newly laden cargo within the prescribed timeframes, as outlined in this memorandum.\n110. All diversions (unless considered an emergency) require the carrier to update the conveyance transmission within the prescribed timeframes.\nOverages and shortages\n111. Where there are discrepancies between transmitted data and/or reported cargo and the actual number of pieces found on arrival, the process documented in the Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods must be followed. An overage occurs only where ACI/eManifest data was transmitted and the quantity of goods initially reported upon arrival at the FPOA, is found, by the carrier/freight forwarder to exceed the quantity of goods reported to the CBSA pre-arrival and upon arrival.\n112. If no ACI/eManifest data was transmitted and no report occurred, and the goods are discovered post-arrival , this constitutes non-report , not an overage, and may be subject to an AMP.\nForeign aircraft servicing equipment\n113. Machinery and equipment for use within the confines of an international airport to service inbound and outbound flights of foreign registered aircraft may be imported into Canada without payment of customs duties but are subject to the GST.\n114. ACI/eManifest cargo and conveyance information pertaining to each initial transportation of foreign aircraft servicing equipment into Canada must be transmitted within the guidelines and procedures outlined Reporting of Imported Goods Regulations .\n115. For more specific information, refer to Memorandum D8-2-5 : Application of the Foreign Aircraft Servicing Equipment Remission Order .\nCommissary equipment\n116. Foreign airlines operating international flights into Canada may have to replace galley equipment and aircraft furnishings (headrest covers, cabin curtains, etc.) during turn-around periods. Each airline is allowed to keep a sufficient quantity of such goods in Canada for the replacement needs of the airline, and the CBSA maintains an inventory list. The airline is then responsible for paying the duty and taxes on any goods disposed of in Canada.\n117. ACI/eManifest cargo and conveyance information pertaining to each initial transportation of commissary equipment into Canada must be transmitted electronically, within the guidelines and procedures outlined in the Reporting of Imported Goods Regulations .\nTransborder air shipments in highway service (flying trucks)\n118. Bonded air carriers that are providing international air service for transporting cargo may use the services of a highway carrier (secondary carrier) to transport air cargo into Canada. The highway carrier does not require a letter of authorization from the bonded air carrier in order to move the goods under the bonded air carrier's documentation.\n119. Where air cargo is being transported by a highway carrier, it is the highway carrier that will transmit ACI/eManifest conveyance data to the CBSA (within the prescribed highway time frames), quoting the flying truck cargo exception code. Cargo information will be presented at the FPOA in the form of paper AWBs. In the case of a non-bonded airline, the highway carrier will transmit both ACI/eManifest cargo and conveyance data and the shipment will no longer be considered a flying truck. For further information, refer to Memorandum D3-4-2 : Highway Pre-arrival and Reporting Requirements and Memorandum D3-3-1 : Freight forwarder pre-arrival and reporting requirements . Highway carriers will require a paper AWB for the air shipments on board the highway conveyance. No ACI/eManifest data is required from the air carrier.\n120. The following procedures apply when air cargo is transported into Canada via highway mode:\n- The highway carrier that has contracted with the air carrier reports the goods to the CBSA at the highway FPOA on behalf of the air carrier by presenting the bonded air carrier's properly completed AWB, which serves as the air carrier's report of the goods to the CBSA. If consolidated shipments are presented – consigned to a freight forwarder – a continuation sheet must be attached outlining the required shipment details for each shipment in the consolidated shipment (same information as required on a house bill), which include: actual shipper, ultimate consignee, weight, piece count, and complete description of the goods.\n- The CCN on the AWB will include the carrier code of the air carrier, not the highway carrier, and the AWB must show the Canadian airport as the ultimate destination airport.\n- The goods must be delivered into a sufferance warehouse licensed to receive air cargo.\n- The highway or air carrier must not report again to the CBSA at the airport of destination, as this would create duplicate manifests within the CBSA inventory system.\n- The Border Services Officer ( BSO ) at the highway FPOA retains the mail and station copies of the AWB as proof of report.\n- The highway carrier provides the Long room and the CBSA Delivery authority copies of the AWB to the importer or agent of the importer for presentation to the CBSA with the release document(s) at the airport of release. The Warehouse operator copy is given to the sufferance warehouse operator as an inventory control copy.\n121. The air carrier assumes full liability for the goods. Any tracers or penalties for cargo infractions are applied against the primary air carrier.\n122. In-transit \"flying trucks\" that are destined to a third country may move cargo by highway carrier to a Canadian airport for export provided:\n- the goods are reported to the CBSA by the highway carrier\n- the AWB is presented at the FPOA\n123. For policies and procedures related to consolidated flying trucks, refer to Memorandum D3-3-1 : Freight forwarder pre-arrival and reporting requirements .\n124. For policies and procedures related to the exportation of the movement of in-transit air shipments moving by highway, refer to Memorandum D3-1-8 : Cargo – Export Movements .\n125. No formal acquittal is required for these in-transit export reports as audits are made against the carrier's records.\n126. Air carriers not complying with the above requirements are to have their highway substitution privileges revoked, and the shipments treated as normal highway movements.\n127. For vehicle sealing requirements, refer to Memorandum D3-4-2 . Sealing requirements for air cargo being transported by a highway carrier are based on the carrier status of the air carrier. Where highway and air cargo are being transported in the same vehicle, all highway cargo must be reported and processed as outlined in Memorandum D3-4-2 .", @@ -3733,7 +3733,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-2-1", "marginal_note": "Other unique shipping processes", - "part": "", + "part": "Air Pre-Arrival and Reporting Requirements", "division": "", "heading": "", "text": "128. Other unique shipment processes are referenced in Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods . They are as follows:\n- goods found astray (misrouted goods)\n- non-resident importer\n- transporting \"to order\" shipments\n- moving company and personal effects\n- entered to arrive and value included shipments\n- ship's stores\n- duty free shops (goods imported by duty free shops)\n- carnet and other temporary imports\n- unscheduled emergency diversion – goods moving within Canada", @@ -3751,7 +3751,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-2-1", "marginal_note": "ACI/eManifest exemptions", - "part": "", + "part": "Air Pre-Arrival and Reporting Requirements", "division": "", "heading": "", "text": "129. This section will cover circumstances in which ACI/eManifest cargo and/or conveyance data is not required under section 12.1 of the Customs Act . Should clients choose to transmit data for any of the listed exemptions and/or exceptions, they must do so within the timeframes specified in the Reporting of Imported Goods Regulations . A complete list of the information that a carrier must include in the conveyance and cargo transmissions is found in Chapter 2: Advance Commercial Information Air of the ECCRD.\nNote: The CBSA will perform periodic monitoring of the records kept by carriers related to electronic conveyance and cargo information, as identified in this memorandum. This includes information that may be transmitted, should clients choose to do so, for goods and conveyances that otherwise fall under exemptions/exceptions.\nExemptions from cargo and conveyance data sets\n130. The following are exemptions from ACI/eManifest cargo and conveyance data sets:\n- CSA shipments – full load that meets the eligible goods requirements under section 10.2 of the Accounting for Imported Goods and Payment of Duties Regulations\n- mail (Canada Post, US mail, Diplomatic mail, international) – full load\n- military goods on military-owned or military-chartered aircraft – no other cargo is on board\n- emergency/ non-emergency repairs\n- emergency diversions (only for original shipments not intended to arrive in Canada)\n- empty aircraft – when aircraft is the imported goods/cargo ( note: empty aircraft/no cargo)\n- commercial passenger aircraft not carrying specified goods\n- emergency response vehicles/personnel/equipment for use in emergency situations such as: transportation of human organs for transplant first response fire brigades ambulance patient transport teams assisting in disaster relief circumstances\n- specified goods on board a conveyance that enters Canadian airspace while it is proceeding directly from one place outside of Canada to another place outside of Canada without landing in Canada\n- hand carried goods (when no other specified goods are on board)\n- dunnage – packaging material such as boards, blocks, planks, metal or plastic bracing, used in supporting and securing packages for shipping and handling\n- foreign scientific, exploratory or research conveyances not carrying specified goods\nExceptions from cargo data – only conveyance data required\n131. The following are exceptions from ACI/eManifest cargo data – only ACI/eManifest conveyance data is required:\n- goods that are being imported into Canada under the CLVS program\n- mail (Canada Post, US mail, Diplomatic mail, international) – as part of a mixed load", @@ -3769,7 +3769,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-2-1", "marginal_note": "Authorized use of foreign aircraft", - "part": "", + "part": "Air Pre-Arrival and Reporting Requirements", "division": "", "heading": "", "text": "132. A foreign non-tax paid aircraft involved in international commercial transportation is restricted to international flights from a point abroad to a point or points in Canada and return to a point abroad. The carriage of Canadian residents to, and their arrival from, foreign destinations is permitted provided the flight is limited to international service. Any foreign aircraft in Canada that ceases to be involved in international commercial transportation must be immediately reported to the CBSA and formally accounted for as it is deemed to have been imported.\n133. With the exceptions outlined in this memorandum, under no circumstances may a foreign non-tax paid empty aircraft enter Canada for the sole purpose of carrying passengers or goods from point-to-point in Canada. If the aircraft is deemed to have been imported; all duties and taxes are to be immediately paid. In addition, any unauthorized use of a foreign non-tax paid aircraft in Canada may result in the issuance of AMPS penalties or the seizure and/or forfeiture of the aircraft.\n134. Non-tax paid foreign aircraft chartered by groups of non-resident s who wish to visit several Canadian centers are allowed if the passengers originated outside Canada and are initially brought into Canada by a carrier that is operating under a continuing tour charter.\n135. The CTA approval for a flight does not constitute authority for a non-tax paid aircraft to engage in gainful operations between points in Canada. Additional information on CTA licences can be found in this memorandum.", @@ -3787,7 +3787,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-2-1", "marginal_note": "Tariff treatment of aircrafts in international service", - "part": "", + "part": "Air Pre-Arrival and Reporting Requirements", "division": "", "heading": "", "text": "136. For the purposes of this memorandum, a Canadian aircraft is defined as an aircraft engaged in international commercial transportation which is registered in Canada, and:\n- was built in Canada\n- all duties have been paid\n- has been deemed to be duty paid under the terms of another act\n137. Canadian aircraft in international commercial service are to be classified under tariff item 9813.00.00 or 9814.00.00 in Chapter 98: T2023 – Special classification provisions – non-commercial , provided they satisfy all the relevant requirements outlined in the provisions of these tariff items. Where Canadian aircraft arriving in Canada do not qualify for importation under either of these tariff items (for example, when repairs have been done abroad), they are to be classified under the appropriate tariff item in Chapter 88: T2023 – Aircraft, spacecraft, and parts thereof of the Customs Tariff .\n138. Where a Canadian aircraft in international commercial service has been repaired or enhanced while abroad, all such repairs or enhancements shall be reported to the CBSA and duly accounted for upon the aircraft's first return to Canada, even if the aircraft is continuing in international commercial service. For more information, refer to Repair Abroad of Canadian Civil Aircraft, Canadian Aircraft Engines and Flight Simulators Remission Order .\n139. Any aircraft that is not a \"Canadian aircraft\" as defined in this memorandum is deemed to be a foreign aircraft for the CBSA purposes and, if in international commercial service, should be classified under tariff item 9801.10.10 in the Chapter 98.\n140. No formal accounting is required for an aircraft engaged in international commercial service, however all aircrafts entering Canada (Canadian or foreign) must be reported as per section 12(1) of the Customs Act .", @@ -3805,7 +3805,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-2-1", "marginal_note": "Canadian Transportation Agency licences", - "part": "", + "part": "Air Pre-Arrival and Reporting Requirements", "division": "", "heading": "", "text": "141. In addition to complying with the CBSA requirements for aircraft involved in international service, most commercial air carriers also require a licence from the CTA.\n142. For complete information on CTA licensing requirements, aircraft groupings, charter types, and CTA licensing information, refer to the Canadian Transportation Agency 's website. The search function can be used to verify if a carrier has the necessary CTA license authority.", @@ -3823,7 +3823,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-2-1", "marginal_note": "Provision of CBSA services", - "part": "", + "part": "Air Pre-Arrival and Reporting Requirements", "division": "", "heading": "", "text": "143. For a list of services available at CBSA Offices, refer to Directory of CBSA Offices and Services .", @@ -3841,7 +3841,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-2-1", "marginal_note": "Passenger restrictions", - "part": "", + "part": "Air Pre-Arrival and Reporting Requirements", "division": "", "heading": "", "text": "144. At certain airports, the number of international passengers processed by the CBSA at a given time may be restricted due to operational or safety requirements. In some locations where passenger restrictions are in place, staged off-loading may be allowed to accommodate larger aircraft. The air carrier or its agent is responsible for controlling the delivery of passengers. For more information about staged off-loading , refer to Memorandum D2-5-1 : Charter Access to Airports .\n145. The business hours and types of CBSA services available at designated AOE may vary according to the type of airport, geographical location, facilities, or season. Office information, including addresses, hours of operation, and types of services available, may be found in the Directory of CBSA Offices and Services .\n146. Cost recovery or special service charges for new or additional CBSA services may apply at certain airports. Information on Special Services can be found in Memorandum D1-2-1 : Special Services , or you may contact the local CBSA office at the airport of destination.", @@ -3859,7 +3859,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-2-1", "marginal_note": "Charter access to airports", - "part": "", + "part": "Air Pre-Arrival and Reporting Requirements", "division": "", "heading": "", "text": "147. Guidelines and conditions related to operating international passenger charter services (for remuneration or hire) and obtaining inspection services for passenger clearance related to international charter services may be found in Memorandum D2-5-1 : Charter Access to Airports .\n148. At certain airports, the CBSA may require notice before they accept international air traffic. Airlines should communicate with the local CBSA office at the airport of destination regarding prior notification requirements.\nNote: Prior notification is not the same as ACI/eManifest notification. ACI/eManifest conveyance notification requirements also apply to aircraft carrying cargo, as outlined in this memorandum.", @@ -3877,7 +3877,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-2-1", "marginal_note": "General reporting guidelines and procedures for ACI/eManifest exemptions", - "part": "", + "part": "Air Pre-Arrival and Reporting Requirements", "division": "", "heading": "", "text": "149. All exemptions to ACI/eManifest notification will be reported using one of the following CCDs, or as otherwise outlined in this memorandum:\n- The carrier may use the standard CBSA, form A8A(B): In Bond – Cargo Control Document available in fillable/savable format on the CBSA website. The CCD specifications and completion instructions for the form A8A(B) can be found in Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods .\n- The International Air Transport Association ( IATA ) format AWB is an approved CCD for reporting cargo to the CBSA. At the point of lading, the air carrier should ensure that all applicable fields on the AWB are completed accurately and legibly. Refer to Appendix A: International Air Transport Association air waybill of this memorandum for data elements required on an IATA AWB for CBSA purposes.\n- The IATA format air express waybill is an approved CCD for reporting cargo to the CBSA. Refer to Appendix B: International Air Transport Association air express waybill of this memorandum for data elements required on an IATA format air express waybill for CBSA purposes.\n- Mail bags must be accompanied by one of the above-mentioned CCDs, in addition to the Universal Postal Union ( UPU ) delivery bill.\n- Other acceptable CCDs.\nManner of reporting – ACI/eManifest exempt imports\n150. Non-bonded air carriers must report all shipments to the CBSA at the FPOA. This report consists of five copies of an approved CCD. After verification, all copies of the document are numbered, when required, and stamped by the CBSA. To keep the information legible, stamps should be applied to the reverse side of the documents. Two copies (Mail and Station) are kept by the CBSA. Two copies (Long Room and the CBSA Delivery Authority) are given to the importer or agent of the importer for presentation to the CBSA with the release document(s) at the CBSA office of release. The Warehouse operator copy is given to the sufferance warehouse operator to serve as an inventory control copy.\n151. Bonded air carriers may report import shipments at either the FPOA or at the destination airport indicated on the waybill. All airports used by the air carrier on route to the final airport of destination must be indicated clearly on the AWB. The destination airport may only change if the carrier has filed a re-manifest or diversion.\n152. Bonded carriers require five copies of the IATA AWB or CCD for CBSA purposes. This report consists of five copies of an approved CCD. After verification, all copies of the document are numbered when required and stamped by the CBSA. To keep the information legible, stamps should be applied to the reverse side of the documents. Two copies (Mail and Station) are kept by the CBSA. Two copies (Long Room and the CBSA Delivery Authority) are given to the importer or agent of the importer for presentation to the CBSA with the release document(s) at the CBSA office of release. The Warehouse operator copy is given to the sufferance warehouse operator to serve as an inventory control copy.\n153. When cargo is covered by an AWB other than the COC's AWB, the front of the document must be clearly stamped with the COC's correct name and carrier code before presentation to the CBSA. Instead of stamping each AWB, carriers may present their documents in envelopes clearly marked \"CBSA Cargo Report\" giving the name and code of the COC.\n154. When in bond shipments are to be shipped beyond the final point indicated on the AWB, the shipment must be moved by a bonded carrier and properly re-manifested .\nManner of reporting – ACI/eManifest exempt in-transit /FROB shipments – bonded and non-bonded carriers\n155. Foreign goods destined to a foreign airport and landed at Canadian airports in the services of non-bonded and bonded air carriers do not need to be documented for CBSA purposes, provided they remain on board the aircraft and no layover is necessary.\n156. If the goods will not be exported immediately, they must be documented and reported to the CBSA on an IATA AWB, or on form A8A(B): In Bond – Cargo Control Document . Refer to Appendix A: International Air Transport Association air waybill of this Memorandum for data elements required on an IATA AWB for CBSA purposes. Completion instructions for form A8A(B) are found in Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods .\nDiversions and transfers – requirements for ACI/eManifest exemptions\n157. Cargo diverted from the original AOE does not require a new CCD or CCN. The carrier who was in control of the shipment at the time of diversion is responsible for preparing a form A30: Diversion Notice .\n158. The diversion notice and CCD is given to the importer or connecting carrier if interlined, and presented with the relevant release documents at the CBSA office of release. The diversion notice remains with the accounting document until numbered.\n159. For more detailed information on diversions, refer to Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods .\nEmergency landing cargo reporting guidelines for ACI/eManifest exemptions\n160. If, due to weather conditions or other circumstances, the aircraft has to land at a place not designated for CBSA reporting, the pilot must call the Telephone Reporting Centre ( TRC ) at 1-888-226-7277 , or contact the nearest CBSA office immediately upon landing in Canada. Depending on the circumstances, the flight may be cleared by telephone, the pilot and travellers may be requested to await the arrival of a CBSA officer, or the pilot may be requested to fly the travellers to the nearest AOE at the first opportunity.\nImport/inbound goods\n161. If an aircraft carrying cargo for import is forced to land at an airport other than its intended destination due to weather conditions, mechanical issues affecting the safety and security of the aircraft and passengers, or medical situations requiring immediate attention, the COC is advised to provide verbal notification of the details of the emergency landing to the CBSA at the airport of emergency landing (or the closest airport with CBSA commercial clearance capabilities) and the airport of original destination. For a listing of CBSA offices and the types of services offered, refer to Directory of CBSA Offices and Services .\n162. If the cargo will remain on board the aircraft while at the emergency landing site, or be transferred to a replacement aircraft for transportation to the original airport of destination for CBSA clearance, generally, no additional paperwork, such as a diversion notice, will be required at the time of clearance to document the emergency landing. Clients should verify with the CBSA at the airport of destination whether a diversion notice is required, or not.\n163. If the cargo is being presented for clearance at the emergency landing site (if CBSA commercial clearance is available), diversion documentation must accompany the clearance/release paperwork. Diversion documentation requirements and procedures are outlined in this memorandum.\nCargo not destined to Canada\n164. The following procedures apply to cargo not destined to Canada that has landed in Canada as a result of weather conditions, mechanical issues affecting the safety and security of the aircraft and passengers, or medical situations requiring immediate attention:\n- The COC is advised to provide verbal notification of the details of the emergency landing to the CBSA at the airport of the emergency landing (or The closest airport with CBSA commercial clearance capabilities).\n- The cargo may be transferred from one aircraft to another only under CBSA supervision, and the identifying markings of the replacement aircraft and a brief notation of the circumstances must be provided to the CBSA.\n- At the discretion of the airline, the cargo may be forwarded to the United States by a bonded highway carrier on an IATA AWB or other CBSA approved CCD indicating complete details of each shipment. In the case of mail bags, the CCD must show the number of bags and describe the goods as \"mail bags.\" The document must be prepared in triplicate and numbered from the local series. One copy will be returned to the carrier for presentation to the CBSA at the point of exit. The remaining copies will serve as the Mail and Station copies.\n- The transfer of the cargo from the aircraft to the highway conveyance must be conducted under the supervision of the CBSA who will seal the vehicle with an Agency seal and note the seal number(s) on the CCD. If the seals are intact at the point of exit, the vehicle may be allowed to proceed without further examination.\n- Where the cargo has to be removed from the aircraft and held pending availability of another aircraft or a bonded carrier's conveyance, they must be placed in a sufferance warehouse. The cargo must be reported to the CBSA on an IATA AWB or other CBSA approved CCD. At the time of transfer, the applicable procedures outlined in paragraph (b) or (d) of this section must be followed.\n165. Carriers that are not bonded cannot carry in bond cargo beyond the CBSA office of arrival. However, when a non-bonded foreign aircraft carrying goods into Canada makes an emergency landing other than its final destination, it may continue to the final destination without posting a single trip bond. In this case, the cargo must be reported to the CBSA at the initial CBSA office. When stopovers occur at either Gander or Goose Bay, carriers may continue to destination after presenting form AG1: General Declaration (Outward/Inward) to the CBSA, or report the goods at the initial CBSA office.\n166. To ensure control, the initial CBSA office of report is to advise the CBSA at the final destination of the carrier's expected arrival.\n167. The CCD is numbered and stamped by the CBSA. When the initial CBSA office is non-automated , the mail copy of the CCD is mailed to the CBSA office of destination. Otherwise, it is keyed into the automated system. The Station copy is filed, and the Long room, the CBSA Delivery authority, and Warehouse operator copies are returned to the carrier for reporting at final destination.\n168. At destination, the Long room and the CBSA Delivery authority copies are given to the importer for presentation with the release document(s) at the CBSA office of release, and the Warehouse operator copy to the sufferance warehouse operator to serve as an inventory control copy.\nSplit shipment reporting procedures for ACI/eManifest exemptions\n169. Split shipments (part lots) occur when portions of a shipment covered by one AWB enter the country at different times due to carrier capacity constraints.\n170. Under this procedure, the air carrier must report all parts of the split shipment as they arrive.\n171. All parts of a split shipment are controlled under the original AWB number. The procedure requires a \"Split Shipment\" stamp on the original AWB report and on all copies of the original AWB used to report the subsequent parts of the split shipment. The number of pieces that have arrived must be indicated in the appropriate field of the \"Split Shipment\" stamp, for example, 1st Part – 20 pieces.\n172. For purposes of uniformity, the \"Split Shipment\" stamp used by the airlines must be similar to that shown below:\nSplit shipment received by: Carrier's name: Name of airport: As follows: 1st Part – [number] pieces 2nd Part – [number] pieces 3rd Part – [number] pieces 4th Part – [number] pieces Final Part – [number] pieces\n173. Split shipments consigned to a freight forwarder are processed as follows:\n- When the initial part of the shipment arrives, the COC prepares the original AWB. The total quantity for the entire shipment is shown in the \"No. of packages\" box. All copies must be stamped with the \"Split Shipment\" stamp completed, showing \"1st Part – X pieces\".\n- The COC must give one copy of the original AWB (Mail) to the CBSA and two copies (Long Room and the CBSA Delivery Authority) to the de-consolidator .\n- The freight forwarder must prepare secondary cargo reports (house bills/advice notes) to cover the total quantity of the shipment cancelling the full quantity declared on the original AWB. The de-consolidator must give the Mail and Station copies of all of the secondary cargo reports along with two copies (Long Room and the CBSA Delivery Authority) of the original AWB to the CBSA. The Long room and the CBSA Delivery authority copies of the secondary cargo report(s) for those goods that have arrived will be given to the importer, or agent of the importer, for presentation with the release document(s) to the CBSA.\n- The Long room and the CBSA Delivery authority copies of the secondary cargo report covering those goods that have not yet arrived must be held in the de-consolidator 's open file pending the arrival of those goods, when the remaining portions of the shipment arrive, the reporting air carrier must give one copy of the original AWB to both the CBSA and the de-consolidator .\n174. The \"Split Shipment\" stamp identifying the part of the shipment that has arrived and the number of pieces received must be completed on the AWB. The Long room and the CBSA Delivery authority copies of the secondary cargo reports previously prepared and held in the freight forwarders open file are now given to the importer, or agent of the importer, for presentation to the CBSA with the release document(s) for that portion of the shipment.\n175. Although secondary cargo reports are required for the total quantity of the complete shipment, the freight forwarder is only responsible for the quantity shown on the \"Split Shipment\" stamp. If the goods not covered by the \"Split Shipment\" stamp cannot be produced or accounted for, the air carrier is responsible for the shortage.\n176. Split shipments consigned to an importer are processed as follows:\n- When the initial part of the shipment arrives, the COC prepares the AWB. The total quantity for the entire shipment is shown in the \"No. of packages\" box. All copies of the AWB must be stamped with the \"Split Shipment\" stamp completed to show \"1st Part – X Pieces\" to identify the part of the shipment being reported and the number of pieces received.\n- The COC must give one copy of the AWB (Mail) to the CBSA and two copies (Long Room and the CBSA Delivery Authority) to the importer for presentation to the CBSA with the release document(s).\n- The importer may obtain release of portions of the shipment as they arrive or may wait until all portions of the shipment have arrived before obtaining their release from the CBSA.\n- To obtain release of the entire shipment at one time, the importer must present all copies of the original AWB (Long Room and the CBSA Delivery Authority) with the release document(s) for the entire shipment.\n- To obtain release of a portion of the shipment as it arrives, the importer must present two copies (Long Room and the CBSA Delivery Authority) of the original AWB with the release document(s) to the CBSA. All copies must be stamped with the \"Split Shipment\" stamp completed to identify the part of the shipment being reported and the number of pieces received. Although only part of the shipment is being released, the duty and taxes for the entire shipment must be paid by the importer. When the remaining portions of the shipment arrive, the reporting air carrier must give one copy of the original AWB (Mail) to the CBSA and two copies (Long Room and the CBSA Delivery Authority) to the importer for presentation with the release document(s) to the CBSA. All copies must be stamped with the \"Split Shipment\" stamp completed to identify the part of the shipment being reported and the number of pieces received. The subsequent portions are to be released using the procedures for the release of short-shipped goods, as outlined in Memorandum D17-1-5 : Accounting for Commercial Goods .", @@ -3895,7 +3895,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-2-1", "marginal_note": "Guidelines related to ACI/eManifest exemptions", - "part": "", + "part": "Air Pre-Arrival and Reporting Requirements", "division": "", "heading": "", "text": "Mail\n177. Carriers transporting international mail will report all international mail to the CBSA on a properly completed AWB or other acceptable CCD, clearly indicating in the cargo description field that the cargo is International Mail. The universal postal manifest prepared by the foreign mail service should be attached to the AWB.\n178. International mail is transferred in bond under the control of the air carrier's AWB or if moved by a secondary carrier (under the secondary CCD of the secondary carrier) or the Canada Post Corporation. The mail is transferred to one of the CBSA international mail exchange offices where it is processed in accordance with the guidelines and procedures outlined in Memorandum D5-1-1 : International mail processing .\n179. Diplomatic mail must also be reported to the CBSA on a properly completed AWB or other acceptable CCD, clearly indicating in the cargo description field that the cargo is diplomatic mail. Only those authorized to pick up diplomatic mail will be allowed to remove diplomatic mail from CBSA control. The CBSA at each airport handling the arrival of diplomatic mail will maintain a list of those parties or individuals authorized to pick up diplomatic mail. Consulates or embassies must ensure that any changes to the list are communicated in a timely fashion to the AOE or appropriate regional program area contact.\nMilitary goods on military-owned or military-chartered aircraft\n180. Military goods arriving on military-owned or military chartered aircraft are reported on an AWB or other acceptable CCD at the airport of arrival in Canada.\n181. Military goods arriving on board a non-military owned or chartered aircraft must be transmitted electronically in accordance with the ACI/eManifest notification guidelines outlined in this memorandum.\nHand carried goods (commercial goods carried by a passenger his/her own baggage)\n182. Commercial goods carried by a passenger in his/her own baggage on board a commercial passenger aircraft must be declared by the passenger.\n183. A CCD or ACI/eManifest cargo transmission is not required when a shipment is being transported by the importer in his/her own baggage on board a commercial passenger flight, and the shipment is released at the first port of arrival.", @@ -3913,7 +3913,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-2-1", "marginal_note": "Empty aircraft – when an aircraft is the goods/cargo", - "part": "", + "part": "Air Pre-Arrival and Reporting Requirements", "division": "", "heading": "", "text": "Documentation requirements for the report of an imported commercial aircraft\n184. An empty aircraft that is imported, temporarily or permanently, is to be reported on a CBSA approved CCD by the party transporting the aircraft at the airport of arrival.\nCommercial aircraft\n185. Commercial air carriers will generally report imported commercial aircraft on an IATA AWB or a CBSA CCD form A8A(B): In Bond – Cargo Control Document . If the importation is temporary in nature, such as an aircraft imported for demonstration, repair, or alteration, then the commercial air carrier should clearly indicate this in the cargo description section. The anticipated length of the temporary importation should also be indicated in the description section (for example, \"aircraft being temporarily imported for demonstration until (indicate date)\"). Additional accounting or release documents may be required for temporary importations. Information on the accounting or release documentation for temporary importations can be found in this memorandum, and Memorandum D8-1-1 : Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations .\nCorporate aircraft\n186. Corporate aircraft being imported permanently, will generally be reported on an A8A(B): In Bond – Cargo Control Document (or other CBSA approved cargo document) by the party transporting the aircraft. For additional information on the accounting or release documentation for permanent importations, refer to Memorandum D17-1-5 : Accounting for Commercial Goods .\n187. The AWB, form A8A(B) or other approved cargo report is to be presented to the CBSA, along with any applicable release documentation, as outlined in this memorandum.", @@ -3931,7 +3931,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-2-1", "marginal_note": "Documentation requirements when the transporter is also the importer", - "part": "", + "part": "Air Pre-Arrival and Reporting Requirements", "division": "", "heading": "", "text": "188. When the party transporting the corporate or commercial aircraft is the importer of the aircraft, the HCG process may be used.\n189. A CCD will not be required if the importer obtains release of, and accounts for, the goods (aircraft) by presenting a CAD, at the initial CBSA office of report. This applies to permanently or temporarily imported commercial and corporate aircrafts.", @@ -3949,7 +3949,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-2-1", "marginal_note": "Documentation requirements for foreign aircraft temporarily imported", - "part": "", + "part": "Air Pre-Arrival and Reporting Requirements", "division": "", "heading": "", "text": "Aircraft for repair\n190. Aircraft may be temporarily imported into Canada for repair. A repair is a corrective maintenance activity, which may include replacing or fixing parts, in order to restore the article to its original operating condition.\n191. For information on temporarily importing goods under tariff item 9993.00.00 refer to Memorandum D8-1-1 : Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations .\nAircraft for alteration\n192. For the purposes of a good imported temporarily for alteration, an alteration is a modification, other than a repair, which does not include an operation or process that either destroys the essential characteristics of a good or creates a new or commercially different good. For information on the temporary importation of goods for alteration refer to Memorandum D7-4-1 : Duties Relief Program and Memorandum D7-4-2 : Duty Drawback Program .\nAircraft for demonstration\n193. As explained in Memorandum D8-1-9 : Application of the Imported Demonstration Aircraft Remission Order , aircraft may be temporarily imported for demonstration purposes without the payment of the GST.\n194. Aircraft imported for demonstration purposes are to be imported on form E29B: Temporary Admission Permit . Any aircraft sold in Canada is to be formally accounted for immediately to cancel form E29B. Refer to Memorandum D8-1-9 for complete instructions.", @@ -3967,7 +3967,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-2-1", "marginal_note": "Advance notification requirements for ACI/eManifest exempt air conveyances", - "part": "", + "part": "Air Pre-Arrival and Reporting Requirements", "division": "", "heading": "", "text": "195. An AG1: General Declaration (Outward/Inward) , is not required for the notification of scheduled flights of commercial aircraft (carrying commercial goods) that are exempt from ACI/eManifest notification requirements in most cases. The AG1 may be required for the report of non-scheduled flights of commercial aircraft at smaller airports. Contact the CBSA office at the airport of arrival for the reporting documentation requirements for unscheduled ACI/eManifest exempt aircraft. All air cargo must be reported as outlined in this memorandum.\n196. Scheduled or non-scheduled commercial carriers operating international flights are not required to submit form AG1, or equivalent documentation for the deplaning of passengers and crew. For reporting requirements for passengers and crew on board commercial aircraft, refer to Memorandum D2-5-6 : Aircrew Reporting and Memorandum D2-5-11 : Guidelines for commercial air carriers for the processing of prescribed traveller information . For corporate aircraft passenger and crew reporting guidelines refer to Memorandum D2-5-12 : Telephone Reporting for General Aviation and Private Boats .\n197. There may be occasions when a general declaration is required by the aircraft operator as proof of report into and exiting Canada. As a courtesy, the CBSA will continue to validate this document with a CBSA stamp.\n198. For information related to the conveyance reporting of aircraft departing Canada, refer to Memorandum D3-1-8 : Cargo – Export Movements .", @@ -3985,7 +3985,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-2-1", "marginal_note": "Requirements for ACI/eManifest exempt air conveyances", - "part": "", + "part": "Air Pre-Arrival and Reporting Requirements", "division": "", "heading": "", "text": "Commercial passenger aircraft not carrying commercial cargo\n199. Scheduled or non-scheduled commercial carriers operating international passenger flights will not be required to submit a paper report for the arrival of the aircraft – form AG1: General Declaration (Outward/Inward) , or an equivalent document for deplaning passengers and crew when they are processed by border services officers at a CBSA facility established for that purpose. Passengers and crew are to be reported in accordance with API/PNR guidelines as outlined in Memorandum D2-5-11 : Guidelines for commercial air carriers for the processing of prescribed traveller information and/or Memorandum D2-5-6 : Aircrew Reporting .\nCanadian military aircraft\n200. All Canadian military aircraft arriving from an international flight must make their initial landing in an authorized AOE when carrying merchandise, baggage, or persons other than regular crew members. The pilot is responsible for providing the CBSA advance notice for the report inward and the declaration of all passengers, cargo, and baggage carried on the flight.\nForeign military aircraft\n201. Aircraft operated by armed forces of foreign nations are required to report to the CBSA at the time of initial landing in Canada. They are subject to all CBSA requirements when used to transport personnel, baggage, equipment, mail, or other cargo. Where only a short stopover is involved and no goods are being carried outward that require export documentation, the inward and outward reports will be made at the same time. Aircraft carrying crew members only may report verbally.\nAir search and rescue operations\n202. Canadian Armed Forces Rescue Co-ordination Centres ( RCC ) have been established at several locations in Canada. The CBSA co-operates in every possible manner to expedite the international movement of aircraft operating on search and rescue missions.\n203. When an incident arises in either Canada or the United States where aircraft of one or both countries will be crossing the boundary, the officer in charge of the RCC search will immediately provide the CBSA with the following:\n- full details of all aircraft participating in the operation, including identification markings and number of crew members\n- territory to be searched\n- duration of stay\n- possibility of landings\n- definite or probable landing points\nNote: If the information affects the territory under the jurisdiction of more than one CBSA office, it should be relayed promptly to all concerned.\n204. Additional information on the reporting and accounting requirements for goods (including aircraft) brought into Canada in response to an emergency or for an emergency response training exercise are included in Memorandum D8-1-1 : Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations .\nEmpty aircraft\n205. An empty aircraft is not required to provide an electronic ACI/eManifest conveyance report. An AG1: General Declaration (Outward/Inward) for the report of the aircraft as a conveyance may be required for unscheduled flights. Please contact the CBSA office at the airport of arrival for the documentation requirements for unscheduled ACI/eManifest exempt aircraft.\nTemporary importations of empty foreign aircrafts (where the aircraft is the cargo/commercial goods)\n206. Commercial or corporate aircrafts temporarily imported into Canada (for example, for demonstration, repair, alteration, etc.) are considered commercial goods and must be reported in accordance with the requirements outlined in this memorandum for the report of the aircraft; and where the aircraft is also cargo, in accordance with the cargo reporting requirements outlined in this memorandum. Additional information on the accounting or release documentation for temporary importations can be found in Memorandum D8-1-1 : Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations .\n207. In order to facilitate the processing of aircraft temporarily imported into Canada, it is recommended that carriers or pilots contact the AOE at least two hours prior to their estimated time of arrival to provide the CBSA with pertinent flight information. Some airports may be equipped to receive this information by fax. For further information, contact the CBSA office ( Directory of CBSA Offices and Services ) at the airport of destination.\n208. Upon arrival all aircraft that are imported temporarily must be reported on an acceptable CCD as outlined in this memorandum.\nDelivery requirements and transfers to sufferance warehouses\n209. Cargo arriving by air should be reported to a sufferance warehouse licensed to receive air cargo. For more information refer to Memorandum D4-1-4 : Customs Sufferance Warehouses .\n210. Unreleased air cargo may move on the original manifest from FPOA, to the stated sufferance warehouse that is licensed to receive air shipments, or to the CBSA port of export as indicated on the manifest. Liability for duties and taxes on the unreleased goods will remain with the bonded carrier associated with the CCN on the cargo transmission, regardless of the carrier that physically transports the goods. Cargo tracers, if required, and any penalties for cargo infractions, will be issued against the carrier associated with the CCN on the cargo transmission.\n211. Consolidated shipments consigned to a bonded freight forwarder and reported by the primary carrier at the FPOA, may be authorized by the CBSA to move directly to the freight forwarder sufferance warehouse licensed to receive the goods. Refer to Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods , or Memorandum D3-3-1 : Freight forwarder pre-arrival and reporting requirements , for required conditions.\n212. Cargo arriving by highway, rail, or marine service may be delivered directly to the airport provided:\n- the cargo is to be shipped by air from the airport under an air cargo control document\n- the cargo is to be exported by air from the airport under an air cargo control document where the cargo is to be delivered to a sufferance warehouse that is licensed to receive air freight\n213. For more information, refer to Memorandum D4-1-4 .", @@ -4003,7 +4003,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-2-1", "marginal_note": "Post-arrival changes", - "part": "", + "part": "Air Pre-Arrival and Reporting Requirements", "division": "", "heading": "", "text": "214. Corrections/deletions to ACI/eManifest conveyance reports will only be accepted electronically up to the EDTA transmitted on the conveyance report.\n215. Clients can transmit changes up to 30 days after arrival or up until the CCN has been acquitted. If corrections/deletions to \"key\" data elements are required after 30 days, and that they cannot be made by the carrier, BSF673: House Bill, Cargo and Conveyance Manual Amendment Form – Post Arrival – All Modes must be completed and presented in duplicate to the local CBSA commercial office.\n216. In the Yukon, Northwest Territories, and Nunavut (north of the 60° parallel), where the CBSA procedures are enforced by a party other than the CBSA, for example, Royal Canadian Mounted Police ( RCMP ) officers or employees of a Canadian government organization, the form AG1: General Declaration (Outward/Inward) will be required for all flights in addition to any electronic notification that is required pre-arrival .\nNote: Carriers/freight forwarders have up to 90 days to present form BSF673 to the CBSA. Copies of this form can be found on the CBSA website.", @@ -4021,7 +4021,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-2-1", "marginal_note": "Failure to submit ACI/eManifest information", - "part": "", + "part": "Air Pre-Arrival and Reporting Requirements", "division": "", "heading": "", "text": "217. The CBSA requires complete information pertaining to all specified goods arriving in Canada. Where ACI/eManifest information was not transmitted and no other exemption or exception exists, the carrier must transmit a cargo report as soon as it is discovered. Should the CBSA discover goods for which no ACI/eManifest data was transmitted, and for which no report was made to the CBSA, an AMP may be issued to the carrier for non-report .", @@ -4039,7 +4039,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-2-1", "marginal_note": "Contingency plan in the event of system failure", - "part": "", + "part": "Air Pre-Arrival and Reporting Requirements", "division": "", "heading": "", "text": "218. The CBSA System Outage Contingency Plan sets out the procedures for importing commercial goods in the event of a full CBSA system outage in all modes. Clients may contact the TCCU at 1-888-957-7224 for additional clarification.", @@ -4057,7 +4057,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-2-1", "marginal_note": "Penalty information", - "part": "", + "part": "Air Pre-Arrival and Reporting Requirements", "division": "", "heading": "", "text": "219. For information on administrative penalties, refer to Memorandum D22-1-1 : Implementing the Administrative Monetary Penalty System or Administrative Monetary Penalty System .\n220. Other administrative sanctions, such as the revocation of program privileges and penalties of Other Government Departments, may also be applicable.", @@ -4075,7 +4075,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-2-1", "marginal_note": "Appendix A: International Air Transport Association air waybill", - "part": "", + "part": "Air Pre-Arrival and Reporting Requirements", "division": "", "heading": "", "text": "The following fields must be completed for CBSA use:\n- Airport of Departure Indicate the IATA three-letter code of the airport of departure (or city when the airport is unknown).\n- Cargo Control Number This number includes the carrier code and the CCN assigned from the carrier's AWB series. A CBSA assigned carrier code is made up of four characters (one alpha, two digits, and a hyphen) or will be the same as the carrier's IATA prefix code if the CBSA was able to match the IATA accounting code when the CBSA carrier code was assigned. This CCN cannot be duplicated for a one-year period.\n- Shipper's Name and Address Indicate the complete name and address of the person or company shipping the goods.\n- Consignee's Name and Address Indicate the complete name and address of the person or company where the goods are to be delivered.\n- Handling Information For transborder air shipments entering Canada in the service of a highway carrier, indicate in the \"Handling Information\" field the United States point of exit, that is, the United States point at which, or nearest to which the highway carrier transporting the goods crosses the border of the United States into Canada.\n- Number of Pieces Indicate the quantity of goods being imported. If a number of goods are being reported, the number of packages must be totalled. In the case of bulk loads, for example, unpackaged meat or bolts, one unit load device ( ULD ) is acceptable as a piece count.\n- Gross Weight Indicate the weight of the shipment in pounds or kilograms. Weight must be totalled.\n- Nature and Quantity of Goods (including dimensions or volume) Give an accurate, concise description of the goods in common trade terms, and note any marks imprinted on the packages or goods. When goods are consigned to a freight forwarder, \"freight of all kinds\" or \"general merchandise\" may be inserted in this field.\nNote:\n- All copies must be clearly stamped \"In Bond\" in lettering not smaller than 1.2 cm (½ inch) in height by the transferring carrier or freight forwarder\n- When goods are consigned to a freight forwarder, the full details of each shipment (shipper, consignee, nature and quantity of goods) must be included on an attached list", @@ -4093,7 +4093,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-2-1", "marginal_note": "Appendix B: International Air Transport Association air express waybill", - "part": "", + "part": "Air Pre-Arrival and Reporting Requirements", "division": "", "heading": "", "text": "The following fields must be completed for CBSA use:\n- Cargo Control Number This number consists of the CBSA assigned carrier code and the CCN assigned from the carrier's AWB series. This CCN cannot be duplicated for a one-year period.\n- Shipper's Account Number This field for use by the shipper is optional.\n- From Shipper (Name) Indicate the complete name and address of the person or company shipping the goods.\n- Consignee Account Number This field for use by the carrier is optional.\n- To Consignee/Name/Company/Address Indicate the complete name and address of the person or company importing the goods.\n- Location of Type of Service In this box, the carrier may indicate the type of service and brand name or commercial description of the express products offered, and from which the shipper may select.\n- Handling Information For transborder air shipments entering Canada in the service of a highway carrier, indicate in the \"Special Handling\" field the United States point of exit, that is, the United States point at which, or nearest to which the highway carrier transporting the goods crosses the border of the United States into Canada.\n- Number of Pieces Indicate the quantity of goods being imported. If a number of goods are being reported, the number of packages must be totalled.\n- Gross Weight Indicate the weight of the shipment in pounds or kilograms. Weight must be totalled.\n- Full and Complete Description of Contents (including dimensions or volume) Give an accurate, concise description of the goods in common trade terms, and note any marks imprinted on the packages or goods.", @@ -4111,7 +4111,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-2-1", "marginal_note": "References", - "part": "", + "part": "Air Pre-Arrival and Reporting Requirements", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Act\n- Reporting of Imported Goods Regulations\n- Transportation of Goods Regulations\n- Accounting for Imported Goods and Payment of Duties Regulations\n- Temporary Importation (Excise Levies and Additional Duties) Regulations\nRelated memorandums\n- Memorandum D1-2-1 : Special Services\n- Memorandum D2-1-1 : Temporary Importation of Baggage and Conveyances by Non-residents\n- Memorandum D2-5-1 : Charter Access to Airports\n- Memorandum D2-5-6 : Aircrew Reporting\n- Memorandum D2-5-11 : Guidelines for commercial air carriers for the processing of prescribed traveller information\n- Memorandum D2-5-12 : Telephone Reporting for General Aviation and Private Boats\n- Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods\n- Memorandum D3-1-8 : Cargo – Export Movements\n- Memorandum D3-3-1 : Freight forwarder pre-arrival and reporting requirements\n- Memorandum D3-4-2 : Highway Pre-arrival and Reporting Requirements\n- Memorandum D4-1-4 : Customs Sufferance Warehouses\n- Memorandum D5-1-1 : International mail processing\n- Memorandum D7-4-1 : Duties Relief Program\n- Memorandum D7-4-2 : Duty Drawback Program\n- Memorandum D8-1-1 : Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations\n- Memorandum D8-1-9 : Application of the Imported Demonstration Aircraft Remission Order\n- Memorandum D8-2-5 : Application of the Foreign Aircraft Servicing Equipment Remission Order\n- Memorandum D8-2-16 : Courier Imports Remission\n- Memorandum D17-1-4 : Release of Commercial Goods\n- Memorandum D17-1-5 : Accounting for Commercial Goods\n- Memorandum D17-4-0 : Courier Low Value Shipment Program\n- D19: Acts and Regulations of Other Government Departments\n- Memorandum D22-1-1 : Implementing the Administrative Monetary Penalty System\n- Memorandum D23-2-1 : Customs Self-Assessment Program for Carriers\nSuperseded memorandum\nD3-2-1 dated November 29, 2022\nIssuing office\nProgram and Policy Management Division Commercial Program Directorate Commercial and Trade Branch", @@ -4129,7 +4129,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-2-1", "marginal_note": "Related link", - "part": "", + "part": "Air Pre-Arrival and Reporting Requirements", "division": "", "heading": "", "text": "Electronic Commerce Client Requirements Document", @@ -4327,7 +4327,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-4-2", "marginal_note": "Plain language summary", - "part": "", + "part": "Highway pre-arrival and reporting requirements", "division": "", "heading": "", "text": "Target audience: Commercial carriers in the highway mode; freight forwarders involved in highway shipments; sufferance warehouse operators.\nKey content: How to transmit advance commercial information ( ACI )/eManifest electronically to the Canada Border Services Agency ( CBSA ); eManifest Portal; timeframes to transmit cargo and conveyance data; requirements to transmit cargo and conveyance data; in-transit movement; unique shipment processes; reporting exemptions.\nKeywords: ACI; eManifest; electronic transmission; cargo control document; highway carrier, importation, in-transit , in bond movement; data transmission, eManifest Portal; cargo data; conveyance data; single trip bond; sufferance warehouse operators; freight forwarders; household effects; sealing of vehicles; corrections.\nOn this page Updates made to this memorandum Definitions Guidelines General Carrier identification requirement Security requirements Single trip authorizations Carrier obligations Liability Record keeping Monitoring Contract of exclusivity Cargo control documentation requirements Cargo reporting and control procedures Cargo control number and conveyance reference number reuse timeframes Electronic communications with the CBSA Application to transmit electronic data to the CBSA eManifest Portal Domestic in-transit shipments United States domestic goods transiting through Canada and Canadian domestic goods transiting through the United States Conveyance reporting with in-transit cargo In-transit shipments Cargo transiting through Canada to/from foreign/offshore Data transmission guidelines: Import Cargo data Conveyance data Multi-modal movements Cargo and conveyance transmission timeframes Sealing of conveyances ACI/eManifest exemptions Exemptions from cargo and conveyance data sets Exemptions from cargo data: Only conveyance data required Unique shipment processes Empty conveyances Refused shipments Tow trucks Courier low value shipment / Low value shipment requirements Transborder air shipments in highway service (flying trucks) Ancillary equipment Overages/shortages Customs Self-Assessment shipments One conveyance: Multiple trailers: One shipment Dangerous commodities Other unique shipping processes Sub-location code Settler's effects In bond movement Notice of arrival Movement and cargo control of unreleased goods in Canada Notifications and error messages Manifest forward Corrections Corrections to cargo and/or conveyance data Add, change, delete (cancel) Post arrival amendments Failure to submit ACI/eManifest information Contingency plan in the event of system failure Penalty information Appendix A: Completion instructions for form A8B: United States-Canada Transit Manifest Appendix B: Completion instructions for form BSF673: House Bill, Cargo and Conveyance Manual Amendment Form: Post Arrival: All Modes References Contact us Related link", @@ -4345,7 +4345,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-4-2", "marginal_note": "On this page", - "part": "", + "part": "Highway pre-arrival and reporting requirements", "division": "", "heading": "", "text": "- Updates made to this memorandum\n- Definitions\n- Guidelines General Carrier identification requirement Security requirements Single trip authorizations Carrier obligations Liability Record keeping Monitoring Contract of exclusivity Cargo control documentation requirements Cargo reporting and control procedures Cargo control number and conveyance reference number reuse timeframes Electronic communications with the CBSA Application to transmit electronic data to the CBSA eManifest Portal\n- Domestic in-transit shipments United States domestic goods transiting through Canada and Canadian domestic goods transiting through the United States Conveyance reporting with in-transit cargo\n- In-transit shipments Cargo transiting through Canada to/from foreign/offshore\n- Data transmission guidelines: Import Cargo data Conveyance data Multi-modal movements Cargo and conveyance transmission timeframes Sealing of conveyances ACI/eManifest exemptions Exemptions from cargo and conveyance data sets Exemptions from cargo data: Only conveyance data required\n- Unique shipment processes Empty conveyances Refused shipments Tow trucks Courier low value shipment / Low value shipment requirements Transborder air shipments in highway service (flying trucks) Ancillary equipment Overages/shortages Customs Self-Assessment shipments One conveyance: Multiple trailers: One shipment Dangerous commodities Other unique shipping processes Sub-location code Settler's effects\n- In bond movement Notice of arrival Movement and cargo control of unreleased goods in Canada Notifications and error messages Manifest forward\n- Corrections Corrections to cargo and/or conveyance data Add, change, delete (cancel) Post arrival amendments\n- Failure to submit ACI/eManifest information\n- Contingency plan in the event of system failure\n- Penalty information\n- Appendix A: Completion instructions for form A8B: United States-Canada Transit Manifest\n- Appendix B: Completion instructions for form BSF673: House Bill, Cargo and Conveyance Manual Amendment Form: Post Arrival: All Modes\n- References\n- Contact us\n- Related link", @@ -4363,7 +4363,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-4-2", "marginal_note": "Updates made to this memorandum", - "part": "", + "part": "Highway pre-arrival and reporting requirements", "division": "", "heading": "", "text": "This memorandum has been revised to:\n- update the definitions section\n- replace \" pre-arrival \" with \"Advance Commercial Information (ACI)/eManifest\", where applicable\n- remove references to specific sufferance warehouse types and replace them with a link to the D4 series memoranda\n- add Appendix B detailing the completion instructions for BSF673: House Bill, Cargo and Conveyance Manual Amendment Form: Post Arrival: All Modes\n- create a section for \"Domestic in-transit shipments\" to distinguish them from offshore in-transit movements\n- change of heading from \" In-transit shipments\" to \"Domestic in-transit shipments\"\n- change of heading from \"eManifest exemptions\" to \"ACI/eManifest exemptions\"\n- change of heading from \"Flying trucks\" to \"Transborder air shipments in highway service (flying trucks)\"\n- change of heading from \"Delivery requirements and transfers to the sufferance warehouse\" to \"Movement and cargo control of unreleased goods in Canada\"\n- update policy information and provide clarification on the following sections: general information carrier identification requirement security requirements liability record keeping monitoring contract of exclusivity cargo control documentation requirements cargo reporting and control procedures application to transmit electronic data to the CBSA eManifest Portal domestic in-transit shipments conveyance reporting with in-transit cargo in-transit shipments data transmission guidelines – import conveyance data multi-modal movements cargo and conveyance transmission timeframes sealing of conveyances ACI/eManifest exemptions exemptions from cargo and conveyance data sets exemptions from cargo data – only conveyance data required unique shipment processes empty conveyances refused shipments tow trucks Courier low value shipment ( CLVS ) / Low value shipment ( LVS ) requirements transborder air shipments in highway service (flying trucks) ancillary equipment Customs Self-Assessment ( CSA ) Shipments dangerous commodities movement and cargo control of unreleased goods in Canada notifications and error messages corrections additional information appendices references\nThis memorandum outlines and explains specific CBSA requirements and procedures for the reporting and control of cargo arriving in Canada in the services of highway carriers.\nFor information on general CBSA requirements and administrative policies that apply to all modes of transport, refer to Memorandum D3-1-1 : Policy respecting the importation and transportation of goods .\nFor guidance in regards to the CSA Program policies, guidelines and procedures, refer to Memorandum D23-2-1 : Customs Self-Assessment Program for carriers .\nFor information about the reporting and transportation of goods being exported from Canada, refer to Memorandum D3-1-8 : Cargo: Export movements .\nFor information on the release of commercial goods, refer to Memorandum D17-1-4 : Release of commercial goods .\nOther Government Departments ( OGD ) requirements can be found throughout the Memoranda D19 series .", @@ -4381,7 +4381,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-4-2", "marginal_note": "Definitions", - "part": "", + "part": "Highway pre-arrival and reporting requirements", "division": "", "heading": "", "text": "1. The following definitions apply to this memorandum.\nAdministrative Monetary Penalties System (AMPS) A system whereby the CBSA issues monetary penalties to commercial clients for violating the CBSA's trade and border legislation. The purpose of AMPS is to provide the agency with a means to deter non-compliance by its clients and to ensure a consistent application of legislation and border regulation. Advance Commercial Information (ACI) A set of prescribed electronically transmitted pre-arrival cargo and conveyance data elements sent to the CBSA within prescribed timeframes, for the purpose of facilitating the process of commercial goods and risk assessing threats to health, safety and security prior to the arrival of the shipment in Canada. Ancillary equipment Any equipment which enhances the safety, security, containment and preservation of goods carried in vehicles falling within the terms of tariff item 9801.10.10 (refer to Chapter 98: T2025: Special classification provisions: Non-commercial ). Ancillary equipment can be imported pursuant to tariff item 9801.10.20 (refer to Chapter 98) without documentation in accordance with the Reporting of Imported Goods Regulations , when it is used in international service. A dolly or device used to link trailers would be considered ancillary equipment. Cargo A term used to describe a collection of goods or shipment. It consists of a grouping of related goods. The cargo is detailed on the bill of lading, waybill, the manifest or a cargo control document. Cargo control document ( CCD ) A manifest or other control document that acts as the record of a shipment entering, exiting or moving within Canada, for example, an air waybill ( AWB ) or form A8A(B): In bond: Cargo control document . Cargo control number ( CCN ) The CCN is a number assigned to a transport document. It uniquely identifies cargo detailed on a cargo submission. The CCN consists of the carrier code followed by a unique reference number assigned by the carrier/representative and cannot contain spaces. The first 4 alphanumeric characters = CBSA approved carrier code. Cargo/release list ( CRL ) A single detailed record of shipments used in place of individual cargo control and release documents. Cargo transmission A cargo transmission is the package of cargo data that is transmitted. It is comprised of a CCN for each shipment on the conveyance along with the corresponding cargo data. Carrier A carrier is a person involved in an international commercial transportation who reports cargo to the CBSA and/or operates a conveyance used to transport specified goods to or from Canada. Carrier code As stated in the Customs Act , means the unique identification number issued by the Minister either under subsection 12.1(4) or before the coming into force of that subsection. It is the unique identifier of carriers for CBSA purposes. Client Anyone who: sends to the CBSA a collection of information receives notices from the CBSA Commercial goods Goods that are or will be imported for sale or for any commercial, industrial, occupational, institutional or other similar use. Consignee The definition of consignee is to be understood as follows given the applicable context: when a carrier transmits electronic ACI/eManifest data: the name and address of the party to which the cargo/goods are being shipped as shown on the carrier's contract of carriage (for example, bill of lading, air waybill or other shipping document) when a freight forwarder provides the CBSA with detailed information pertaining to a consolidated shipment: the name and address of the party to which the cargo/goods are being shipped to as shown on carrier's contract of carriage (for example, bill of lading, air waybill, or other shipping document) when a freight forwarder provides the CBSA with detailed information pertaining to a deconsolidated shipment: the name and address of the party to which the goods are being shipped as shown on the contract of carriage or commercial sales contract (for example, commercial invoice, bill of sale, or other sales contract) Consolidation 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 the CBSA on one CCD. A single shipment with the involvement of a freight forwarder, also known as \"BACK to BACK,\" is considered a consolidation. Conveyance Any vehicle, aircraft or water-borne craft or any other contrivance that is used to move persons or goods. Conveyance operating carrier ( COC ) The carrier company operating the conveyance transporting goods to Canada. This is true whether the carrier company owns the conveyance outright, leases the conveyance, or whether any type of security interest is registered on the conveyance. Conveyance reference number ( CRN ) A unique reference number given by the COC to the CBSA to a certain journey or departure of a means of transport. Conveyance report A document used to report the movement of a conveyance to a place inside/outside of Canada. Conveyance transmission The package of conveyance data that is transmitted. It is comprised of the CRN along with the corresponding conveyance data. Courier A commercial carrier that is engaged in scheduled international transportation of shipments of goods other than goods imported as mail. Courier low value shipment (CLVS) Goods being imported under the CLVS program by an approved courier. Customs Self-Assessment (CSA) A program designed to simplify import border requirements for low-risk , pre-approved importers, carriers and registered drivers. Domestic in-transit (highway and rail modes only) The movement of goods from a point in Canada to another point in Canada through the United States, as well as the movement of goods from a point in the United States to another point in the United States through Canada. This movement is different from an in-transit movement (refer to definition below). Electronic Commerce Client Requirements Document ( ECCRD ) A document that provides comprehensive information about business and system requirements of various electronic transactions for multiple import and export programs. Electronic Data Interchange ( EDI ) A method to electronically transmit import or export data and accounting documents to the CBSA. eManifest A commercial function in which all carriers and freight forwarders transmit ACI about their shipments to the CBSA. eManifest Portal A secure data transmission option developed by the CBSA that allows the trade community to electronically transmit their pre-arrival data. First port of arrival ( FPOA ) The port of entry in Canada where a commercial conveyance first arrives from a foreign country. Flying truck Air cargo that physically arrives in Canada on a highway conveyance, and moves on the bonded air carrier's waybill. Freight forwarder A person who, on behalf of one or more owners, importers, shippers or consignees of goods, causes specified goods to be transported by one or more carriers. Hand-carried goods ( HCG ) 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: the goods are or will be in the actual possession of a person arriving in Canada 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 High value shipment ( HVS ) Commercial goods that are valued over the low value shipment threshold amount. House bill A CCD submitted by a freight forwarder for shipments that have, or will be, deconsolidated from another CCD. Instruments of International Trade ( IIT ) Empty shipper or importer owned containers and also those registered under the Ottawa file or with container bank numbers, which are used to transport commercial goods to and from Canada. For example: shipping tanks, pallets, baskets, bins, boxes, cartons, crates, gaylords, load lock/spacers, racks, trays, totes or similar goods used to ship goods internationally. In-transit The movement of foreign goods through Canadian territory from a point outside Canada to another foreign point. This movement is different from the domestic in-transit movement (refer to definition above). Lead sheet A means of reporting a highway conveyance at the FPOA. Low value shipment (LVS) Commercial goods with a value for duty not exceeding the threshold amount. Multi-modal movement A cargo documented on a transport document (for example, AWB, bill of lading) used for a specific mode of transportation, but arrives in Canada using a different mode of transport. Other government department (OGD) Other government departments and agencies such as the Canadian Food Inspection Agency ( CFIA ) or Global Affairs Canada (GAC). Refer to Other government departments and agencies: Reference list for importers . Overage Any excess in the number of pieces transmitted in the same shipment and found by the carrier or freight forwarder post arrival. Port of report The port where cargo physically arrives in Canada at the FPOA. It is where the conveyance, specified goods and/or persons are expected to arrive in Canada. Pre-arrival Prior to a conveyance or cargo arriving in Canada. Pre-Arrival Review System (PARS) PARS is a service option for the release of commercial goods which can be transmitted pre or post arrival. PARS allows importers and customs brokers to submit interim accounting documentation to the CBSA for review and processing to obtain release of commercial goods. Record Any material on which data are recorded or marked and which is capable of being read or understood by a person or a computer system or other device. Release Notification System ( RNS ) Message A system message sent to the client regarding the status of cargo of the release. Re-manifest A new CCD, with a new CCN, which is presented to change a CCD that had previously been submitted to the CBSA. Shipment A shipment for which: a carrier is responsible is one that consists of: a specified good or collection of specified goods that is listed in a single bill of lading, waybill or other similar document that is issued by the carrier and that relates to the carriage of those goods a specified good that is an empty cargo container that is not for sale that is transported by the carrier but that is not listed in a bill of lading, waybill or other similar document a freight forwarder is responsible is one that consists of: a specified good or collection of specified goods that is listed in a single bill of lading, waybill or other similar document that is issued by the freight forwarder and that relates to the carriage of those goods Shipper/consignor Name and address of the person shipping the goods as stipulated on the contract of carriage (for example, a bill of lading, AWB, commercial invoice, other shipping document or sales contract, etc.). Shortage Where ACI/eManifest data was transmitted and a quantity of goods was initially reported upon arrival at the FPOA, and subsequently the number of pieces found, by the freight forwarder or carrier, is less than the number of pieces reported to the CBSA pre-arrival and upon arrival. Single trip bond A one-time security bond presented by a carrier used to allow a non-bonded carrier to proceed to an inland warehouse with unreleased commercial goods. Specified Goods Under the Reporting of Imported Goods Regulations , specified goods includes commercial goods, goods that are or will be imported to Canada for a fee or empty cargo containers that are not for sale, but does not include: 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: the goods are or will be in the actual possession of a person arriving in Canada 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 mail commercial goods that are used in a repair that is made outside Canada to a conveyance that was built in Canada or in respect of which duties have been paid, if the repair is made as a result of an unforeseen contingency that occurs outside Canada and is necessary to ensure the conveyance's safe return to Canada a military conveyance within the meaning of subsection 18(1) of the Canadian Transportation Accident Investigation and Safety Board Act or goods that are transported on board that conveyance an emergency conveyance or goods that are transported on board that conveyance a conveyance that returns to Canada immediately after being denied entry to the United States or goods that are transported on board that conveyance Warehouse Arrival Certification Message ( WACM ) An electronic arrival message sent by sufferance warehouse operators to the CBSA when unreleased cargo physically arrives in their sufferance warehouse and liability for the cargo has transferred from the carrier to the sufferance warehouse.", @@ -4399,7 +4399,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-4-2", "marginal_note": "Guidelines", - "part": "", + "part": "Highway pre-arrival and reporting requirements", "division": "", "heading": "", "text": "General\n2. The Customs Act , the Reporting of Imported Goods Regulations and the Transportation of Goods Regulations , establish the time, manner and who is required to send ACI/eManifest data pertaining to specified goods and conveyances entering or moving in-transit through Canada.\n3. Except as otherwise prescribed in the Customs Act , the Reporting of Imported Goods Regulations and the Transportation of Goods Regulations , all goods that imported or moving in-transit through Canada must be reported to the CBSA at the FPOA in Canada, even when exempt from the requirement to provide ACI/eManifest notification. The requirement to report cargo and conveyances to the CBSA is effected electronically, orally or in writing, in the prescribed manner as described in the Reporting of Imported Goods Regulations .\n4. The receipt of cargo control information enables the CBSA to:\n- effectively manage high risk goods and identify threats to health, safety security prior to the arrival of cargo and conveyances in Canada\n- allow low risk goods a more efficient, stream-lined process at the border\n- control the movement of in bond goods\n5. Submission of this ACI/eManifest data within prescribed timeframes, when combined with the arrival of the conveyance in Canada, satisfies the requirement for \"Report of Goods\" as set out in section 12(1) of the Customs Act .\n6. When the conveyance arrives at the FPOA and the status is updated to \"reported,\" the CBSA sends a notification to the operator of the conveyance as identified by the CBSA carrier code on the conveyance report, detailing the CCNs of the related cargo transmissions. This message will serve as the carrier's \"proof of report.\"\nCarrier identification requirement\n7. For the purpose of identifying carriers and freight forwarders, a bonded or non-bonded CBSA carrier code will be assigned to a company upon authorization.\n8. All carriers who cross the border must obtain and use their own CBSA assigned carrier code, whether they are transporting goods to be cleared at the FPOA, goods that are in bond or in-transit through Canada. This carrier code must be shown on all CCDs or provided in the EDI transmissions.\n9. The carrier code forms the prefix of the bar codes, and combined with a unique shipment number that the carrier chooses, creates a CCN and CRN. This procedure also applies to freight forwarders for secondary reporting and control of in bond cargo that is consolidated or deconsolidated in Canada.\nNote: The carrier code must always be at the beginning of the CRN and CCN and the unique shipment number used for each must not be the same. For example, number (carrier code +) 00001 cannot be used for both the CRN and CCN; the CCN must have a different suffix.\n10. CRNs must have the CBSA assigned carrier code of the legal entity (carrier) physically arriving at the border.\n11. For information pertaining to carrier code requirements and how to obtain a carrier code, refer to Memorandum D3-1-1 .\nSecurity requirements\n12. A highway carrier wanting to become bonded under general authorization must file security in a format as outlined on the Highway carriers page.\n13. To become a bonded carrier or freight forwarder security must be filed in accordance with Memorandum D3-1-1 .\n14. Non-bonded carriers must obtain release of goods at the FPOA, unless the carrier:\n- posts a single trip bond to cover the inland movement of the goods\n- links the bonded ACI/eManifest cargo to the non-bonded carrier's CRN\n- re-manifests the goods to a CBSA bonded carrier for furtherance to an inland CBSA office for accounting\nSingle trip authorizations\n15. Carriers who hold a non-bonded carrier code, not requiring a general authorization bond, may apply to the CBSA for a single trip bond. Application for single trip authorization shall be filed, in duplicate, at the CBSA office of report, accompanied by security, as outlined in Memorandum D1-7-1 : Posting Security for Transacting Bonded Operations in an amount prescribed by the CBSA.\n16. Surety bonds for single trip authorizations must be in the format prescribed on the Highway carriers page.\n17. The amount of security will be based on the estimated amount of duty and taxes payable on the goods being transported, but under no circumstances shall security be less than CAD $1,000.\n18. Single trip bonds may be issued by customs brokers acting as authorized agents of approved guarantee companies provided the guarantee company is shown as surety on the bond and the relative application form. Application forms and surety bonds will not be accepted when customs brokers are shown as surety.\n19. A CCD to cover the movement of the goods must be presented to CBSA at the same time as the application form and security. The CCN will be transcribed onto the application form which will be date-stamped .\n20. The original application form, along with the security, will be filed chronologically by date at the issuing CBSA office. The duplicate copy of application form will be returned to the carrier.\n21. Border services officers ( BSO ) at the issuing CBSA office must ensure that the carrier is aware of the location of the CBSA office of destination (address of the CBSA office of sufferance warehouse) to reduce instances of irregular delivery.\n22. Non-bonded carriers using a single trip bond will transmit cargo and conveyance data, showing FPOA as the port of destination. Once the carrier arrives in Canada, they will present their bond application with a paper copy of A8A(B): In bond: Cargo control document , using a different CCN. CBSA at the FPOA will acquit the electronic cargo with the in bond CCN ( re-manifest ), and the cargo will proceed inland on the paper CCD.\nCarrier obligations\n23. As per section 7.1 of the Customs Act , carriers are liable to ensure all information provided to the CBSA including ACI/eManifest information is true, accurate and complete. Furthermore, as per section 22 of the Customs Act and section 7 of the Transportation of Goods Regulations , the information transmitted must be supported by source documentation (for example, bills of lading, invoices, contract of carriage) and made available to the CBSA upon request.\nLiability\n24. For information on the carrier's liability pertaining to ACI/eManifest information, refer to Memorandum D3-1-1 .\nRecord keeping\n25. In addition to the records required to be maintained for other CBSA programs, every person who transports goods or causes goods to be transported into Canada or transports or causes to be transported within Canada goods that have been imported but have not been released is required, under the Transportation of Goods Regulations , to keep records of the electronic data that has been transmitted to the CBSA and any acknowledgment of receipt of that data received from the CBSA. The records that must be kept include all source documents, in paper and/or electronic format, specifically related to the individual data elements transmitted.\n26. For CBSA purposes, records by means of which the person gives the agency information under subsection 12.1(1) of the Customs Act must be kept for a period of 3 complete calendar years plus the year during which the data was transmitted.\nMonitoring\n27. In addition to all other monitoring and verification activities, the CBSA will perform periodic monitoring of the records kept by carriers related to electronic conveyance and cargo information. The monitoring will confirm whether the conveyance and cargo data was submitted in a timely manner and that ACI/eManifest information transmitted is true, accurate and complete and corresponds to the information contained on the source documents on file. This includes the use of exceptions/exemption codes.\nContract of exclusivity\n28. ACI/eManifest cargo and conveyance identifiers have removed the requirement for letters of authority when using another carrier to transport the goods across the border. If the carrier arriving at the border does not appear to be the carrier related to the CRN (no markings/paint identifiers on exterior of the cab), the onus will be on the driver to prove that they are under exclusive contract with the carrier who's carrier code is quoted on the CRN.\n29. A highway carrier may authorize a contracted carrier to report goods using their carrier code when the contracted carrier is operating under a dedicated equipment contract with the authorizing carrier.\n30. Where the authorizing carrier uses a contracted carrier to transport goods into Canada, the carrier code of the authorizing carrier must form the first 4 digits of the CRN.\n31. The key points in the identification of a contracted carrier are the existence of a contractual agreement and the dedicated use of equipment. Contracted carriers meeting this definition are essentially an extension of the authorizing carrier as shown in the following examples:\n- the contracted equipment may exhibit the logo of the authorizing carrier\n- the contracted equipment is part of the equipment list of the authorizing carrier\n- drivers are trained on and subject to the policies and procedures of the authorizing carrier\n- the authorizing carrier dispatches, keeps all records and has control over the drivers and dedicated equipment for the duration of the contract\n- during the contract period, the contracted carrier must not use equipment designated to be used exclusively for the benefit of the authorizing carrier to move freight for any other carrier, including its own company\n32. There are various ways the carrier can prove the relationship exists, including having a copy of the contractual agreement in the conveyance, or in its absence, a letter of exclusivity, would also provide indisputable proof of the relationship provided it contained the following:\n- company letterhead\n- start date and expiry date\n- name and address of the company that is hired under exclusive contract (contracted carrier)\n- name and address of the company that is hiring under exclusive contract (authorizing carrier)\n- authorized signature, title, and telephone number of hiring company\n- a statement that company is hired under exclusive contract\n- address of company that is hired under exclusive contract\n- authorized signature\n33. This letter of exclusivity does not replace the need for a contract and equipment listing, which must be on file with both parties and provided to the CBSA upon request.\nCargo control documentation requirements\n34. Paper manifests are generally not required at the FPOA when the carrier is providing ACI/eManifest cargo data that is linked to a CRN. However, paper manifests (A8A(B)) representing electronic cargo will still be required in other circumstances such as in the event of a systems outage, or goods subject to exceptional processing. For a complete list of goods subject to exceptional processing, refer to Chapter 4: ACI/eManifest Highway of the ECCRD and under the heading of \"Unique shipment processes\" of this memorandum.\n35. Highway carriers transporting in bond commercial shipments are required to have a CCN in bar-coded format using their own unique carrier code on the CCD. Bar code specifications for the CCN may be found in the Appendix C of Memorandum D3-1-1 .\n36. The carrier may use the standard CBSA form A8A(B) available in fillable/savable format on the Forms page. Carriers using fillable form A8A(B) are required to use bar-coded CCN labels and apply them to the form once printed. Alternatively, the carrier may have CCDs privately printed in a format acceptable to the CBSA. Cargo control document specifications for privately printed documents are contained in Appendix B of Memorandum D3-1-1 . Completion requirements for form A8A(B) are also found in Appendix D of Memorandum D3-1-1 .\nCargo reporting and control procedures\n37. The cargo data must be electronically transmitted to the CBSA by the carrier, or a service provider authorized by that carrier to transmit on their behalf, within the prescribed timeframes as outlined in the Reporting of Imported Goods Regulations . A highway cargo report is mandatory for all non-exempt import cargo. For more information on ACI/eManifest requirements, refer to Chapter 4 of the ECCRD.\n38. As a means of reporting the conveyance at the first port of arrival, when the COC and shipment arrive at the border, the driver is required to provide a lead sheet to the BSO. The lead sheet will contain:\n- paper document containing, at minimum, a bar-coded CRN ( preferred option )\n- paper document containing, at a minimum, a bar-coded CCN with a handwritten CRN\n39. The COC may choose to use the printable lead sheet available through the eManifest Portal or create their own lead sheet as long as they respect the lead sheet requirements outlined in this memorandum.\n40. The driver will present a lead sheet which contains either a bar-coded CRN or a bar coded CCN with a hand written CRN. The lead sheet should not be presented on an invoice, bill of lading or any other document normally presented by carriers for release purposes. It is recommended that for all non-PARS releases, the words \"eManifest Lead Sheet\" or \"Portal Lead Sheet\" be printed on the document presented.\n41. The CBSA requires a bar-code to allow the number to be scanned quickly and accurately into the CBSA system and to link to the corresponding ACI/eManifest data that has been transmitted electronically.\n42. If the carrier is presenting a PARS document for release at the FPOA, the driver may present, as a lead sheet, the required PARS documentation with a bar coded CCN and a hand written CRN on the PARS document. If the PARS is in good standing and is released at the FPOA, the BSO will stamp the PARS documentation. This will serve as paper proof of report and proof of release which satisfies the requirement to maintain books and records.\n43. In a failed PARS scenario (for example, release is not on file or has been rejected) and the carrier chooses to move in bond, the carrier must present a form A8A(B) as proof of report.\n44. As the carrier's report to the CBSA is proof of the goods being on board the vehicle, all goods reported to the CBSA are deemed to have arrived in Canada.\n45. Carriers must advise their drivers as to what documentation is necessary to present for a lead sheet, and what is necessary for the purposes of stamping for proof of report and proof of release. If the carrier maintains electronic records for proof of report and/or proof of release, stamped paper document(s) may not be necessary. Acceptable examples of proof of report: a stamped eManifest lead sheet a section 12(1) report from the eManifest Portal an eManifest Reported Notice. Carrier must register with Technical Commercial Client Unit ( TCCU ) to receive notices an eManifest Reported Notice through a third party service provider. Carrier must register with the TCCU to receive notices Acceptable examples of proof of release: a CBSA stamped invoice, bill of lading, PARS Consist/Stack manifest (for FPOA release utilizing the PARS release process only) a Release Notification System message received directly from the CBSA system as an RNS participant or received through intermediary of a dedicated service provider a deconsolidation notice received directly from the CBSA, or a copy of a deconsolidation notice received from a freight forwarder or carrier. For additional information, refer to Memorandum D3-3-1 : Freight forwarder pre-arrival and reporting requirements ACI/eManifest notices, a released notice or a CSA Authorized to Deliver notice received directly from the CBSA system 46. In bond shipments that have not been sealed by the CBSA at the FPOA may be offloaded into a highway frontier examining warehouse, highway sufferance warehouse, or they may be transferred from one vehicle to another for furtherance without CBSA supervision. Carriers may proceed to their own terminal before delivering the freight to the authorized release point for CBSA clearance.\nCargo control number and conveyance reference number reuse timeframes\n47. Highway CCNs and CRNs must be unique and cannot be reused for three years starting January 1st of the year following their initial use.\nElectronic communications with the CBSA\n48. Carriers must transmit data using the CBSA's EDI systems or through the CBSA eManifest Portal. Before initiating the application process (outlined below), carriers must have a valid CBSA assigned carrier code as per section 12.1(2) of the Customs Act .\nApplication to transmit electronic data to the CBSA\n49. Carriers using EDI are required to complete an application form and submit it to the TCCU.\n50. EDI clients may choose to transmit their own data to the CBSA or they may choose to use a service provider. For more information on how to apply to participate in EDI, methods of electronic communication and general information on EDI, refer to the Communication methods page.\n51. For all enquiries related to any problems with electronic transmission of data and the related application process, or to obtain a copy of Chapter 4 of the ECCRD, contact the TCCU :\nTechnical Commercial Client Unit\n- Phone: 1-888-957-7224 (Canada and United States) Option 1 for EDI transactions Option 2 for technical portal assistance\n- Email: tccu-ustcc@cbsa-asfc.gc.ca\neManifest Portal\n52. The eManifest Portal features many self-serve functions allowing highway carriers to:\n- securely transmit trade data to the CBSA\n- confirm receipt of information\n- verify status of the trade data, whether it is transmitted through the portal or by electronic means\n- receive system messages from the CBSA updating users on important information related to their cross-border carrier activities\n- access online help and reference material\n53. Further information can be found on the eManifest Portal page.", @@ -4417,7 +4417,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-4-2", "marginal_note": "Domestic in-transit shipments", - "part": "", + "part": "Highway pre-arrival and reporting requirements", "division": "", "heading": "", "text": "United States domestic goods transiting through Canada and Canadian domestic goods transiting through the United States\n54. Highway carriers transporting goods from one point in the United States to another point in the United States via Canada must be a CBSA bonded carrier, or must obtain a single trip authorization with the CBSA prior to moving through Canada. For information on filing security for a single trip, refer to the section on single trip authorization above and the Highway carriers page.\n55. Form A8B: United States: Canada Transit Manifest is used by the CBSA as the CCD for either United States or Canadian cargo transiting the other country's territory.\n56. You can order copies of form A8B by contacting the National Distribution Forms Centre at forms-formulaires@cbsa-asfc.gc.ca .\n57. The procedure for United States goods in-transit from one point in the United States to another point in the United States through Canada is as follows:\n- At the FPOA in Canada, the driver presents four copies of form A8B as follows: original (white) – arrival copy 2nd copy (blue) – exit copy 3rd copy (green) – re-entry copy 4th copy (pink) – carrier copy\n- The BSO reviews and validates all copies by stamping and initialing each copy of the form and may also check the goods against the bill(s) of lading, to ensure that all of the goods being moved in-transit are recorded.\n- When completed, three copies (blue, green, and pink) are returned to the driver, and the original (white) is retained by the CBSA and placed in a pending file until acquittal is received from the United States Customs and Border Protection (US CBP) office of re-entry . Acquitted copies are filed numerically.\n- The goods are sealed with either company seals or the CBSA green ball seals that must remain intact until they are removed by the US CBP at the office of re-entry .\n- The carrier reports to the US CBP upon re-entering the United States. A US CBP officer stamps the remaining three copies of the manifest and ensures seals are intact, where applicable; the pink copy is returned to the driver. The blue copy is sent to the CBSA office at the first point of entry, and the green copy is retained on file by US CBP.\n58. The procedure for Canadian goods in-transit from one point in Canada to another point in Canada through the United States is as follows:\n- At the FPOA in the United States, the driver presents four copies of form A8B as follows: original (white) – arrival copy 2nd copy (blue) – exit copy 3rd copy (green) – re-entry copy 4th copy (pink) – carrier copy\n- The US CBP officer reviews and validates all copies by stamping and initialing each copy of the form and may also check the goods against the bill(s) of lading, to ensure that all of the goods being moved in-transit are recorded.\n- When completed, three copies (blue, green, and pink) are returned to the driver and the original (white) is placed in a pending file until acquittal is received from the CBSA office of re-entry . Acquitted copies are filed numerically.\n- The goods are sealed with either company seals or US CBP seals that must remain intact until they are removed by the CBSA at the office of re-entry . The carrier should also have the bill(s) of lading available for review.\n- The carrier reports to the CBSA upon re-entering Canada. A BSO verifies seals are intact, stamps the remaining three copies of the manifest and the pink copy is returned to the driver. The blue copy is sent to the office at the first point of entry, and the green copy is retained on file.\n59. When accidents, shifts of loads, or other circumstances occur during the in-transit movement, the carrier must contact the nearest CBSA office . The CBSA office will provide the carrier with instructions for managing the cargo.\n60. Equipment switching during the in-transit move is not permitted, unless there are unforeseen circumstances such as breakdown or accident. These irregularities must be reported to the CBSA.\n61. Should the carrier submit ACI/eManifest cargo and conveyance reports for domestic in-transit shipments, no A8B or seal is required. The movement is considered an import movement for CBSA purposes, and the load does not require sealing unless required by the BSO.\n62. If the in-transit movement is regulated by CFIA a paper release process is required as per Memorandum D19-1-1 : Food, plants, animals and related products . The transmission should include \" In-transit \" in the special remarks field.\nConveyance reporting with in-transit cargo\n63. Highway carriers arriving only with goods moving in-transit will be exempt from the mandatory provision of ACI/eManifest information. The CBSA will not issue AMPS penalties for failing to electronically transmit in-transit conveyance data.", @@ -4435,7 +4435,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-4-2", "marginal_note": "In-transit shipments", - "part": "", + "part": "Highway pre-arrival and reporting requirements", "division": "", "heading": "", "text": "Cargo transiting through Canada to/from foreign/offshore\n64. In bond goods arriving at a Canadian airport or seaport destined for the United States, or goods arriving at the land border for outward movement from a Canadian airport or seaport cannot be documented on form A8B. Refer to Memorandum D3-2-1 : Air pre-arrival and reporting requirements for information on the documentation for air shipments. For marine shipments, refer to Memorandum D3-5-1 : Marine pre-load / pre-arrival and reporting requirements .\n65. Goods moving in-transit through Canada arriving by one mode of transportation and transferred to another mode of transportation for the outward movement do not get documented on form A8B. For documentation procedures in modes other than highway, refer to Memorandum D3-2-1 for air shipments, Memorandum D3-5-1 for marine shipments, and Memorandum D3-6-6 : Rail pre-arrival and reporting requirements for rail shipments.", @@ -4453,7 +4453,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-4-2", "marginal_note": "Data transmission guidelines: Import", - "part": "", + "part": "Highway pre-arrival and reporting requirements", "division": "", "heading": "", "text": "Cargo data\n66. The cargo report must be electronically transmitted to the CBSA by the carrier, or a service provider authorized by that carrier to transmit on their behalf, within the prescribed timeframes as outlined in the Reporting of Imported Goods Regulations . A highway cargo report is mandatory for all non-exempt import cargo.\n67. All cargo data must be accepted by the CBSA system and on file in order to be subsequently linked to a conveyance. If a conveyance is transmitted quoting a CCN that is either not on file or in reject status, the conveyance transmission will be rejected.\n68. Electronic cargo submissions must be transmitted with an applicable movement type/service option, as found in Chapter 4 of the ECCRD.\n69. A sub-location code is conditional for shipments requesting release at the FPOA. This option is to provide a secondary (inland) port of release should the shipment not be able to obtain release at the border (for example, failed PARS), and the goods qualify for in bond movement.\n70. Carriers must make every effort to ensure the importer/broker is aware of which border crossing they are intending to cross so that the release requests are transmitted to the correct port of release. If a carrier arrives at a port that is different from the port of release, the release of the cargo cannot be effected. The carrier, if bonded, can request to move in bond for release.\n71. A complete list of the information that a highway carrier must include in the cargo transmission can be found in Chapter 4 of the ECCRD.\nConveyance data\n72. The COC or a service provider authorized by that carrier must prepare and transmit an electronic transmission to the CBSA with the required conveyance data within the timeframes specified in the Reporting of Imported Goods Regulations . There are some exceptions to this requirement and they are found in Chapter 4 of the ECCRD.\n73. All cargo data must be accepted by the CBSA system and on file in order to be subsequently linked to a conveyance. If a conveyance is transmitted quoting a CCN that is either not on file or in reject status, the conveyance transmission will be rejected.\n74. For an empty conveyance, an \"empty\" indicator must be used to indicate a conveyance with no cargo.\n75. The COC may use any frontier highway port of report, subject to local restrictions.\n76. A complete list of the information that must be included in the conveyance data can be found in Chapter 4 of the ECCRD.\nMulti-modal movements\n77. The multi-modal cargo process applies to both highway and rail modes of transport. The owner or person in charge of the conveyance will link the cargo to the conveyance transmission.\n78. A multi-modal movement is cargo documented on a transport document (for example, waybill) used for a specific mode of transportation, but arrives in Canada using a different mode of transport.\n79. The COC will be required to electronically transmit the multi-modal cargo data within the prescribed timeframes specific to the transportation mode used to physically transport the goods into Canada. For example, highway cargo is loaded onto a rail car for transport into Canada. The highway carrier will transmit a multi-modal cargo submission. The COC will transmit a rail conveyance report and link the multi-modal cargo to the rail conveyance. The multi-modal cargo and the rail conveyance data must be received by the CBSA within the rail transmission timeframes.\nCargo and conveyance transmission timeframes\n80. Carriers (or an authorized third-party provider acting on the carrier's behalf), are required to prepare and transmit the required cargo and conveyance information within the timeframes specified in the Reporting of Imported Goods Regulations .\n81. In the highway mode, the conveyance and cargo information for specified goods must be received and validated, by the CBSA within 30 days and no later than one hour before arrival at the FPOA, as outlined in the Reporting of Imported Goods Regulations .\n82. Properly formatted messages received less than one hour prior to the transmitted estimated time of arrival will be accepted by the system, but the client will also be warned via error message of \"insufficient review time,\" and AMPS may be applicable.\n83. For exemptions from cargo and conveyance data requirements, refer to Chapter 4 of the ECCRD.\nSealing of conveyances\n84. The sealing of conveyances and containers is only required for the following specific CBSA circumstances:\n- carriers who must meet sealing requirements as participants of the CBSA's trusted trader programs, for more information on sealing requirements for trusted traders, refer to Memorandum D23-1-1 : Partners in Protection Program\n- cargo, that is, controlled or regulated by any Act of Parliament\n- domestic in-transit movements moving on A8B form to the point of final export\n- movement of conveyances and containers from the FPOA to a CBSA examination location\n- at the discretion of the BSO\n85. With the exception of cargo that is controlled or regulated by any Act of Parliament , bonded carriers will be allowed to move without seals between inland sufferance warehouses, where the cargo has been amended or re-manifested .\n86. If a trailer/container/vehicle or part thereof that contains in bond goods is sealed with a company seal, the seal number must be transmitted correctly on ACI/eManifest conveyance transmission.\n87. CSA carriers may move inland without a seal except when a vehicle is selected for inland examination under form A28: Inspection or Operational Report Control. Carriers approved in the Partners in Protection (PIP) and/or Free and Secure Trade (FAST) programs must ensure that the conveyance is sealed as per the requirements outlined in Memorandum D23-1-1 .\n88. Where an examination of the cargo and conveyance cannot be conducted at the FPOA, the CBSA will affix CBSA seals at the FPOA for examination at destination. The load must be delivered to the release point with the CBSA seals intact.\n89. Where the size, nature or routing of the shipment makes sealing of the vehicle impracticable, other measures of examination control must be employed. For example, individual boxes or packages can be bound or sealed in a manner that prevents undetected removal or substitution of contents. In the case of uncrated machinery or equipment, serial numbers can be used for control purposes. Seal numbers, serial numbers or a notation of how packages have been secured must be indicated on form A28, by the examining BSO. Where the BSO determines that the goods cannot be securely sealed, the goods must be checked against the cargo control transmission. Any unloading for this purpose must be done by and at the expense of the carrier.\n90. A BSO may permit a load to be moved in bond to destination under convoy of a BSO, where the nature of the goods or the type of vehicle used does not permit the merchandise to be placed under seal, or unreasonable time and labour would be involved in unloading and checking the goods, or for other reasons at the CBSA's discretion. This movement would be at the expense of the carrier.\n91. The CBSA reserves the right to seal any conveyance, container, or compartment at any time.\nACI/eManifest exemptions\n92. This section will outline circumstances in which ACI/eManifest cargo and/or conveyance data is not required under section 12.1 of the Customs Act . A complete list is found in Chapter 4 of the ECCRD.\n93. Should clients choose to transmit data for any of the listed exemptions and/or exceptions they must do so within the timeframes specified in the Reporting of Imported Goods Regulations . A complete list of the information that a carrier must include in the conveyance and cargo transmissions can be found in Chapter 4 of the ECCRD.\nNote: The CBSA will perform periodic monitoring of the records kept by carriers related to electronic conveyance and cargo information, as identified in this memorandum. This will include information that may be transmitted, should clients choose to do so, for goods and conveyances that otherwise fall under exemptions/exceptions.\nExemptions from cargo and conveyance data sets\n94. The following are the exemptions from cargo and conveyance data sets:\n- emergency response vehicles/personnel/equipment for use in emergency situations, such as transportation of human organs for transplant, first response fire brigades, ambulance patient transport, teams assisting in disaster relief circumstances\n- CSA shipments (full load of CSA shipments) – for eligible goods that meet the requirements under section 10.2 of the Accounting for Imported Goods and Payment of Duties Regulations\n- US CBP turnarounds: \" turn-a-round \" is described as the immediate return of an entire conveyance and its complete cargo that has been refused entry to the United States by the US CBP, at the same port of entry/exit\n- Continuous Transmission Commodities ( CTC ) – electricity, crude oil, natural gas, or any tangible personal property, that is transportable by means of a wire, pipeline or other conduit\n- military goods on board a military owned or leased conveyance\n- bobtails for example, tractor with no trailer or semi-trailer ; which excludes tractor-trailers or any other \"complete\" truck, for example, cube vans; the bobtail highway conveyance must: be without any equipment attached (for example, a trailer, chassis) Note: For the purposes of the definition above a dolly or device used to link trailers is not considered to be a trailer, chassis or semi-trailer . be without any commercial goods not being imported just the tractor component of a tractor and trailer combination\n- mail (Canada Post, United States Mail, International) – full load only\n- hand carried goods\n- CSA carriers with empty conveyances with a driver approved by the Commercial Driver Registration Program/Free and Secure Trade ( CDRP /FAST) and passengers , if applicable\nExemptions from cargo data: Only conveyance data required\n95. The following are the exemptions from cargo data where only conveyance data is required:\n- goods that are being imported into Canada under the CLVS program by an approved courier Note: Low value shipments not imported under the CLVS Program require advance cargo and conveyance data.\n- IIT are empty shipper or importer owned containers and also those registered under Ottawa file or with container bank numbers, which are used to transport commercial goods to and from Canada (for example, shipping tanks, pallets, baskets, bins, boxes, cartons, crates, gaylords, load lock/spacers, racks, trays, totes or similar goods used to ship goods internationally)\n- domestic in-transit movements, when using the A8B paper process, as outlined in this memorandum\n- mail (Canada Post, United States Mail, International) – as part of a mixed load\n- flying trucks, for example, air cargo that arrives in Canada on a highway conveyance\n- emergency repairs – includes conveyances that have been repaired outside Canada as a result of an unforeseen contingency that occurred outside Canada; and the repairs were necessary to ensure the safe return to Canada of the conveyance\n- dunnage – packaging material such as boards, blocks, planks, metal or plastic bracing, used in supporting and securing packages for shipping and handling", @@ -4471,7 +4471,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-4-2", "marginal_note": "Unique shipment processes", - "part": "", + "part": "Highway pre-arrival and reporting requirements", "division": "", "heading": "", "text": "96. The following highway specific processes are not exempt from ACI/eManifest data; however the reporting or ACI/eManifest requirements differ in some manner.\nEmpty conveyances\n97. Empty conveyances require a conveyance transmission with an indicator identifying the conveyance as being empty. However, highway carriers who arrive at the FPOA with empty conveyances, and who have not transmitted ACI/eManifest data will not receive AMPS for failing to transmit ACI/eManifest for that empty conveyance, until further notice. During this period, carriers arriving with no specified goods will be exempt from the mandatory provision of ACI/eManifest information.\n98. If, due to logistical constraints carriers are unable to provide the driver of the empty conveyance with the required bar-coded lead sheet to report the conveyance, the following process will be accepted by the CBSA:\n- carriers may transmit multiple conveyance reports in advance, and maintain a supply of pre-printed lead sheets in company conveyances\n- when it is determined that a conveyance will be returning to Canada empty, the carrier will send a correction ( pre-arrival change) to one of the conveyance reports already transmitted, with the correct data for that conveyance\n- the driver will present that lead sheet to the CBSA at the time of arrival\n99. The process described above does not apply to highway CSA carriers who arrive at the FPOA with empty conveyances. The existing process for CSA highway carriers will continue as described in CBSA Memorandum D23-2-1 .\nRefused shipments\n100. Shipments refused admission at the FPOA are to be returned immediately to the United States.\nTow trucks\n101. A tow truck operator is eligible for a carrier code. The tow trucks policy with respect to ACI/eManifest requirements are as follows.\nEmpty Tow Truck Verbal report. No ACI/eManifest required. Towing a disabled non-commercial vehicle (that is, private automobile) Verbal report. No ACI/eManifest required. Towing a disabled or empty tractor Carrier/owner of disabled vehicle may transmit empty conveyance data to the CBSA. Note: CSA approved carriers are not required to transmit empty conveyance data to the CBSA. Towing a loaded trailer Carrier/owner of disabled vehicle will transmit cargo and conveyance ACI/eManifest data to the CBSA. Note: If there is a trailer loaded with cargo (no power unit/tractor) being towed, only cargo data is required. The CCN (in bar coded format) must be provided to the tow truck operator for reporting the cargo at the border.\nCourier low value shipment / Low value shipment requirements\n102. Shipments that qualify and are reported under the CLVS program are exempt from ACI/eManifest cargo requirements. ACI/eManifest electronic conveyance data transmission to the CBSA is still required, quoting the appropriate cargo exception code. For additional information concerning the CLVS program, refer to Memoranda D17 series .\n103. Should cargo previously reported under the CLVS program be removed from the CLVS Cargo Release List (CRL post arrival through the issuance of form BSF243: Reject document control by the CBSA, or post arrival by the courier, the client is not to transmit ACI/eManifest data. The cargo must be \"arrived\" by the warehouse operator by submitting a WACM prior to obtaining the release. If cargo is removed from the CLVS program prior to arrival a full ACI/eManifest data is required.\nTransborder air shipments in highway service (flying trucks)\n104. Where air cargo is being transported by a highway carrier, it is the highway carrier that will transmit their ACI/eManifest conveyance data to the CBSA (within the prescribed highway timeframes), quoting the flying truck cargo exception code. Cargo information will be presented at the FPOA in the form of paper AWBs. In the case of a non-bonded airline, the highway carrier will transmit both ACI/eManifest cargo and conveyance data and the shipment will no longer be considered a flying truck. Highway carriers will require a paper AWBs for the air shipments on board the highway conveyance. No ACI/eManifest data is required from the air carrier. For more information on flying trucks, refer to Memorandum D3-2-1 and Memorandum D3-3-1 .\nAncillary equipment\n105. Ancillary equipment as defined in the definition section of this memorandum, is not required to be transmitted to the CBSA if it is not imported into Canada as a commodity.\nOverages/shortages\n106. Where there are discrepancies between transmitted data and/or reported cargo and the actual number of pieces found on arrival, the process documented in the Memorandum D3-1-1 must be followed.\nCustoms Self-Assessment shipments\n107. Transmission of ACI/eManifest CSA cargo data is optional when part of a full load of CSA shipments. If CSA-eligible goods are included on an ACI/eManifest cargo transmission, the business number of the approved CSA importer along with all other ACI/eManifest cargo data elements, must be included in the transmission in order for the goods to be \"authorized to deliver\" under the CSA program. For more information on the CSA program policy and requirements, refer to Memorandum D23-2-1 .\nNote: When CSA shipments are mixed with non-CSA shipments on a conveyance, full ACI/eManifest cargo details are required, and the CSA indicator must be used.\nOne conveyance: Multiple trailers: One shipment\n108. Where one shipment is carried on two or more trailers, hauled by one tractor, one CCN must be assigned to cover this shipment. Each trailer must be identified on the conveyance report, and the description or special instructions field of the cargo report will indicate the number of pieces and trailers comprising that shipment, for example, \"100 pieces contained in two trailers.\"\nDangerous commodities\n109. The Transportation of Dangerous Goods Regulations require that all shipments of dangerous goods be classified, labeled, placarded, packaged, and documented in a specific manner by the shipper. For more information, refer to Memorandum D19-13-5 : Transportation of dangerous goods .\n110. ACI/eManifest cargo and conveyance information pertaining to dangerous commodities must be transmitted electronically within the guidelines and procedures outlined in the Reporting of Imported Goods Regulations and this memorandum.\nOther unique shipping processes\n111. Other unique shipment processes are referenced in Memorandum D3-1-1 . They are as follows:\n- goods found astray (misrouted goods)\n- non-resident importer\n- transporting \"to order\" shipments\n- moving company and personal effects\n- entered to arrive ( ETA ) and value included ( VI ) shipments\n- ship's stores\n- duty free shops (goods imported by duty free shops)\n- carnet and other temporary imports\n- unscheduled emergency diversion – goods moving within Canada\nSub-location code\n112. Sub-location codes are data elements that carriers and freight forwarders must include on all CCDs for import and in-transit shipments ( FPOA-destined non-consolidated highway cargo are exempt).\n113. The sub-location code is a four-digit identification number that identifies the location of goods, (for example, sufferance warehouse) where the goods are destined or will be destined in case they are referred, and are utilized by the CBSA to send appropriate electronic notifications.\n114. For in bond movements, the sub-location code on release requests is a mandatory data element. The sub-location code on a release request should match the sub-location code on a cargo document.\n115. In some instances, goods arriving in Canada, are not destined to a sufferance warehouse (for example, frontier-destined shipments in the highway mode). In these instances, a specific sub-location code cannot or is not provided by the carrier, and a generic (9000) code is allowed to be used instead.\n116. The 9000 generic sub-location code is formulated by a 9 + the CBSA Port Code. For example, Toronto is port code 495 so the generic sub-location would be 9495.\n117. The use of 9000 generic sub-location code is permitted on cargo destined to FPOA in highway. A sub-location code is not required for non-consolidated highway cargo destined to the FPOA.\n118. If the carrier or freight forwarder uses a generic sub-location code, it must correspond with the CBSA customs office where the goods are destined.\n119. For a list of generic sub-location codes, visit Customs office generic sub-location codes .\nSettler's effects\n120. Settler's effects moving by commercial carrier may clear at the FPOA or move in bond.\n121. Settlers' effects moving in bond are not required to be delivered to a highway sufferance warehouse, but may proceed directly to the designated CBSA office at destination using the generic sub-location code for that office.\n122. Prior to destining settlers' effects to a customs office, the office should be contacted to ensure they have the space, infrastructure and ability to clear settlers' effects on a commercial highway conveyance.", @@ -4489,7 +4489,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-4-2", "marginal_note": "In bond movement", - "part": "", + "part": "Highway pre-arrival and reporting requirements", "division": "", "heading": "", "text": "Notice of arrival\n123. On arrival at the inland destination, the warehouse operator will electronically arrive the unreleased cargo with a WACM, transferring liability of those goods from the carrier to the warehouse. For more information on WACM, refer to Memorandum D3-1-1 .\n124. Where a complete load consists of a commodity that may, by the CBSA authority, proceed directly to the authorized facility (for example, liquor, tobacco products for licensed manufactories), the warehouse operator's copy of the CCD (or electronic equivalent) will be filed with the CBSA at time of release. In this case, the acquittal document will be filed at the main long room rather than at a long room established at a highway sufferance warehouse.\nMovement and cargo control of unreleased goods in Canada\n125. Cargo arriving by highway for furtherance inland under highway cargo control must be delivered to a sufferance warehouse authorized to receive the goods as per Memorandum D4-1-4 : Customs sufferance warehouses unless exempted from this requirement. A list of exemptions is contained in Memorandum D3-1-1 .\n126. Cargo may be transferred to another licenced sufferance warehouse authorized to receive the goods within the same CBSA office jurisdiction or to another CBSA office after a re-manifest is approved by the CBSA.\n127. In situations where cargo must be re-manifested (for example, a change in liability or a change to the destination on the previous cargo document), a new CCD, form A8A(B), otherwise known as a re-manifest , must be presented to the CBSA before the goods are allowed to proceed. The re-manifest must be presented at the CBSA office where the goods are located. The information shown on the re-manifest must match the information on the original cargo transmission. Re-manifests will be approved when the previous CCN is in an arrived status. Any discrepancies must be approved by the CBSA office where the goods are located. The re-manifested CCD must have a new CCN with the original CCN notated in the \"previous cargo control number\" field.\nNote: Consolidated shipments cannot be re-manifested .\n128. The carrier code appearing in the \"carrier code/cargo control number\" field of the re-manifested CCD represents the carrier who is liable for the goods.\n129. In the case where the original cargo is to be split for furtherance to more than one destination, or split for furtherance for export on multiple conveyances, re-manifest (multiple A8A(B)s) are to be prepared for each portion of the shipment, by destination. All the re-manifest CCDs for the total quantity of the original cargo transmission must be presented to the CBSA at the same time.\n130. All copies of the re-manifest A8A(B)s must be presented to the CBSA. The mail and station copies of the re-manifest A8A(B)s will be retained by the CBSA, and the remaining copies will be returned to the carrier. The original CCN will be manually acquitted in the CBSA systems with the new re-manifest number.\n131. Consolidated shipments may be transferred from a highway sufferance warehouse to a sufferance warehouse authorized to deconsolidate as per Memorandum D4-1-4 . For more information on electronic house bills and movement between warehouses, refer to Memorandum D3-3-1 .\n132. Consolidated shipments consigned to a bonded freight forwarder and reported by the primary carrier at the FPOA, may be authorized by the CBSA to move directly to the sufferance warehouse authorized to deconsolidate as per Memorandum D4-1-4 . Refer to Memorandum D3-1-1 and Memorandum D3-3-1 , for the required conditions.\n133. Cargo arriving by air, rail or marine mode moving in bond under highway cargo control must be re-manifested at the primary sufferance warehouse, and delivered to the destination sufferance warehouse.\n134. Containers arriving under highway cargo control moving in bond for export may be delivered to the exporting sufferance warehouse providing they remain intact, and the highway cargo control transmission indicates the goods are for export.\nNotifications and error messages\n135. All ACI/eManifest data received will be validated and processed through the CBSA's systems, and the CBSA will transmit response messages back to the sender. Notices are sent via the same route as the incoming transmission.\n136. There are two types of response messages clients can expect to receive from CBSA systems when submitting ACI/eManifest data:\n- positive responses\n- error responses\n137. Positive responses are issued in the form of \"acknowledgements.\" Acknowledgements are generated when the EDI transmission has successfully passed all syntactical, and validation edits.\n138. Error responses will be transmitted to the sender indicating the nature of the error, in the form of a reject notice. Carriers must make corrections to transmissions in error and re-send to the CBSA. The rejected report will be considered by the CBSA as non-transmission of the conveyance and/or cargo data until the identified errors have been addressed and the data is in \"accepted\" status by the CBSA system.\n139. For a complete description of all notifications, response timeframes, error messages and codes and their application, as well as hold for information notices, refer to the electronic commerce section of the CBSA website or Chapter 4 of the ECCRD.\nManifest forward\n140. For consolidated shipments, freight forwarders are able to nominate any party, including their primary carrier as a \"secondary notify party,\" enabling that party to view house bill data.\n141. For more information on manifest forward, refer to Chapter 11: Advance Commercial Information (ACI)/eManifest Notices of the ECCRD.", @@ -4507,7 +4507,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-4-2", "marginal_note": "Corrections", - "part": "", + "part": "Highway pre-arrival and reporting requirements", "division": "", "heading": "", "text": "Corrections to cargo and/or conveyance data\n142. Changes or amendments to cargo and/or conveyance data shall be made as soon as they are known, as per Chapter 4 of the ECCRD.\nAdd, change, delete (cancel)\n143. An \"add\" is used for the transmission (original) of ACI/eManifest data, whether it is cargo or conveyance data. It must be transmitted within the timeframes as prescribed in the Reporting of Imported Goods Regulations .\n144. A \"change\" involves the ACI/eManifest re-transmission of the entire record (all applicable data elements), which will then replace the entire record on file. The carrier will be required to transmit a change to update the current conveyance record or cargo record when any of the data elements on the current transmission to the CBSA change. Individual data elements are not to be transmitted separately.\n145. However, if a CCN on a cargo transmission or the actual CRN on a conveyance transmission needs to be changed, the client must first transmit a record to delete the cargo or conveyance and then transmit an \"add\" for the new report with the new CCN or CRN. A change request will not be accepted in that case.\n146. A \"delete\" (cancel) is used for the complete removal of records or packages of records pre-arrival . If individual data elements or loops of segments are to be deleted, these must be processed as changes. The specific data transmitted on the delete does not necessarily have to be identical to the original add or change – only the \"key\" data (for example, CCN or CRN and whether the record is a cargo or conveyance) must be identical.\n147. Deletions may be made at any time up until arrival at the port of report. If a conveyance submission is on file, it must be changed or cancelled before an associated cargo and conveyance can be cancelled. Un-arrived cargo records are to be deleted (cancelled) if unused within 90 days.\nPost arrival amendments\n148. Cargo and conveyance data transmissions, if found to be in error post arrival, must be amended as soon as the error is discovered.\n149. Amendments to cargo data (post arrival) must be made as soon as they are known. Electronic amendments by carriers will be allowed up to the point of acquittal of the cargo. Requests for amendments after the cargo has been acquitted must be presented to the CBSA office by presenting form BSF673.\n150. Some key data elements cannot be electronically amended or deleted post arrival. If amendments/deletions to these data elements are required, the online form BSF673 must be completed. Carriers/freight forwarders have up to 90 days to present the correction request to the CBSA commercial office.\n151. In circumstances where an immediate correction is required when the conveyance has arrived and reported at the FPOA (for example, driver waiting scenario), a completed form BSF673 (in duplicate) can be presented to the FPOA for processing in order to facilitate the furtherance of the conveyance and/or processing of cargo as long as:\n- the house bill close message corrections have been included\n- the title of the form has been changed to reflect its extended purpose", @@ -4525,7 +4525,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-4-2", "marginal_note": "Failure to submit ACI/eManifest information", - "part": "", + "part": "Highway pre-arrival and reporting requirements", "division": "", "heading": "", "text": "152. The CBSA requires complete information pertaining to all specified goods arriving in Canada. Where no ACI/eManifest information was transmitted and no other exemption or exception exists, the carrier must transmit a cargo report as soon as it is discovered. Should the CBSA discover goods for which no ACI/eManifest data was transmitted, and for which no report was made to the CBSA, AMPS may be issued to the carrier for non-report .\n153. When the conveyance is known, the CRN must also be amended to add this post arrival cargo.\n154. Post arrival cargo that is not attached to a related CRN will be presented to the nearest CBSA office to have the status electronically updated to \"arrived.\" This must be done to enable release of the goods.", @@ -4543,7 +4543,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-4-2", "marginal_note": "Contingency plan in the event of system failure", - "part": "", + "part": "Highway pre-arrival and reporting requirements", "division": "", "heading": "", "text": "155. The CBSA System Outage Contingency Plan sets out the procedures for importing commercial goods in the event of a full CBSA system outage in all modes.\n156. Clients may contact the TCCU at 1-888-957-7224 for additional clarification.", @@ -4561,7 +4561,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-4-2", "marginal_note": "Penalty information", - "part": "", + "part": "Highway pre-arrival and reporting requirements", "division": "", "heading": "", "text": "157. For information on administrative monetary penalties, refer to Memorandum D22-1-1 : Implementing the Administrative Monetary Penalty System . Information on AMPS is also available on the Administrative Monetary Penalty System web page.\n158. Other administrative sanctions, such as the revocation of program privileges and penalties of OGD, may also be applicable.", @@ -4579,7 +4579,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-4-2", "marginal_note": "Appendix A: Completion instructions for form A8B: United States-Canada Transit Manifest", - "part": "", + "part": "Highway pre-arrival and reporting requirements", "division": "", "heading": "", "text": "- Carrier In-Transit through Canada – Check off this box.\n- State/Province Licence Plate No. – Indicate the vehicle identification number, for example, licence plate number, year, and state/province.\n- Tractor – Indicate the tractor number of the vehicle.\n- Trailer – Indicate the trailer number of the vehicle.\n- Other – Indicate the vehicle identification number for vehicles other than tractors or trailers.\n- Port of Departure – Indicate the name of the office of the country the carrier originally leaves from.\n- Port of Re-entry – Indicate the name of the office of the country the carrier returns through.\n- Canada Permit No. – An in-transit manifest series number assigned by the CBSA.\n- CBSA Bond No. – Bonded carriers should indicate their CBSA assigned carrier code. For single trip bonds, indicate the authorization number as shown on Form E370: Application to Transact Bonded Carrier and Forwarding Operations.\n- Name of Importing Carrier – Indicate the name of the carrier. In the case of a rented vehicle, indicate the name of the rental company.\n- Name of Operator or Agent of Carrier – Indicate the name of driver. In the case of rented vehicles, indicate the name of the rental company.\n- Port and Date of Arrival – To be filled out by the border services officer at the CBSA office where the vehicle has entered Canada on the date of the entry).\n- CBSA Seal Numbers / Initials of CBSA officer – the CBSA will verify seal numbers and the BSO will initial the form.\n- Port and Date of Exit – the CBSA will indicate the CBSA office from where the vehicle is leaving Canada and the date.\n- Seals Intact – CBSA will check \"yes\" or \"no\" as to whether seals are intact.\n- Other Irregularity – CBSA will check \"yes\" or \"no\" as to whether any inconsistencies are found.\n- Initials of custom officer – The BSO processing the document at the CBSA office of exit will initial the document.\n- Waybill Numbers – Indicate the waybill numbers of the waybill.\n- No. of Packages – Indicate the number of packages and description of goods as shown on the waybill.\n- Value – You do not need to complete this field for goods transiting Canada.\n- Signature of Operator or Agent of Carrier – This document must be signed by the operator or agent of the carrier.", @@ -4597,7 +4597,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-4-2", "marginal_note": "Appendix B: Completion instructions for form BSF673: House Bill, Cargo and Conveyance Manual Amendment Form: Post Arrival: All Modes", - "part": "", + "part": "Highway pre-arrival and reporting requirements", "division": "", "heading": "", "text": "- Corrections to a transmission must be made by the client as soon as it is known. Clients can make corrections at any time prior to the arrival of the conveyance.\n- This form is to be used in all modes by carriers, freight forwarders and/or their agents who are requesting a correction or deletion to a key data element in their electronic cargo or conveyance transmission post-arrival.\n- This form is to be used in all modes by carriers, freight forwarders, warehouse operators and/or their agents who are requesting a correction or cancellation when cargo and/or conveyance have been arrived in error.\n- Key data elements that may be corrected or deleted using this form are: conveyance reference number cargo control number house bill number house bill close message Customs Self-Assessment indicator\n- For the air and marine modes: To correct an air or marine CRN, the client must first update each related cargo document to reflect the correct CRN and then submit CBSA Form BSF673 to the CBSA.\n- To change the CSA indicator on a cargo document from a N to Y, the client must present the completed CBSA Form BSF673 with supporting documentation.\n- \"WACM / CACM\" field on the CBSA Form BSF673 will be used when cargo and/or conveyance have been arrived in error.\n- Clients are required to present two copies of the completed form to the CBSA commercial office.\n- In those circumstances where an immediate correction is required when the conveyance has been reported at the port of entry, and the driver is waiting , two copies of a completed CBSA Form BSF673 can be presented to the port to allow the furtherance of the conveyance.\n- A valid reason for the requested correction and/or deletion must be provided. The CBSA will validate the request and complete the bottom section and return a copy to the client for their records. The CBSA office will retain the other copy of the form.\n- Carriers, freight forwarders or their agents are required to re-transmit the corrected replacement data within five (5) business days.\n- Supporting documents relating to the amendments request may be required by CBSA personnel.", @@ -4615,7 +4615,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-4-2", "marginal_note": "References", - "part": "", + "part": "Highway pre-arrival and reporting requirements", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Act\n- Reporting of Imported Goods Regulations\n- Transportation of Goods Regulations\n- Canadian Transportation Accident Investigation and Safety Board Act\n- Accounting for Imported Goods and Payment of Duties Regulations\n- Transportation of Dangerous Goods Regulations\nRelated D memoranda\n- Memorandum D1-7-1 : Posting Security for Transacting Bonded Operations\n- Memorandum D3-1-1 : Policy respecting the importation and transportation of goods\n- Memorandum D3-2-1 : Air pre-arrival and reporting requirements\n- Memorandum D3-3-1 : Freight forwarder pre-arrival and reporting requirements\n- Memorandum D3-5-1 : Marine pre-load / pre-arrival and reporting requirements\n- Memorandum D3-6-6 : Rail pre-arrival and reporting requirements\n- Memorandum D4-1-4 : Customs sufferance warehouses\n- Memorandum D19-1-1 : Food, plants, animals and related products\n- Memorandum D19-13-5 : Transportation of dangerous goods\n- Memorandum D22-1-1 : Implementing the Administrative Monetary Penalty System\n- Memorandum D23-1-1 : Partners in Protection Program\n- Memorandum D23-2-1 : Customs Self-Assessment Program for carriers\nSuperseded D memoranda\nD3-4-2 dated September 21, 2022\nIssuing office\nProgram and Policy Management Division Commercial Program Directorate Commercial and Trade Branch", @@ -4633,7 +4633,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-4-2", "marginal_note": "Related link", - "part": "", + "part": "Highway pre-arrival and reporting requirements", "division": "", "heading": "", "text": "Electronic Commerce Client Requirements Document", @@ -4651,7 +4651,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-5-1", "marginal_note": "Guidelines and General Information", - "part": "", + "part": "Marine Pre-load/Pre-arrival and Reporting Requirements", "division": "", "heading": "", "text": "Definitions\n1. The following definitions apply to this memorandum:\nAdministrative Monetary Penalty System (AMPS) ( Régime de sanctions administratives pécuniaires (RSAP) ) A system whereby the Canada Border Services Agency (CBSA) issues monetary penalties to commercial clients for violating the CBSA’s trade and border legislation. The purpose of AMPS is to provide the Agency with a means to deter non-compliance by its clients and to ensure a consistent application of legislation and border regulation. Advanced Commercial Information (ACI) ( Information préalable sur les expéditions commerciales (IPEC) ) A set of prescribed electronically transmitted pre-arrival cargo and conveyance data elements sent to the CBSA within prescribed timeframes, for the purpose of facilitating the process of commercial goods and risk assessing threats to health, safety and security prior to the arrival of the shipment in Canada. Ancillary Equipment ( Équipement auxiliaire ) Any equipment which enhances the safety, security, containment and preservation of goods carried in vehicles falling within the terms of tariff item 9801.10.10. Ancillary equipment can be imported pursuant to tariff item 9801.10.20 without documentation in accordance with the Reporting of Imported Goods Regulations , when it is used in international service. Break-bulk goods ( Marchandises diverses ) Specified goods other than (a) Goods within cargo containers, (b) Bulk goods, or (c) Empty cargo containers. Break-bulk goods also includes goods such as oil and gas equipment, construction equipment and automobiles. See Appendix B for additional information. Bulk goods (Marchandises en vrac) Goods that are transported in large quantities without packaging or packing. This may include a carrier ship's hold, railcar, tanker, or trailer, etc. Cargo (Fret) A term used to describe a collection of goods or shipment. It consists of a grouping of related goods. The cargo is detailed on a bill of lading, waybill, the manifest and/or a cargo control document. Cargo Carrier (Transporteur de fret) Is the carrier that causes goods to be transported into Canada by the Conveyance Operating Carrier. Cargo Control Document (CCD) (Document de contrôle de fret (DCF)) A manifest or other control document that acts as the record of a shipment entering or exiting Canada, or moving within Canada e.g. A6A, Freight/Cargo Manifest (outward). Cargo Control Number (CCN) (Numéro de contrôle du fret (NCF)) The cargo control number is a number assigned to a transport document. It uniquely identifies cargo detailed on a cargo submission. The cargo control number consists of the carrier code followed by a unique reference number assigned by the carrier/representative and cannot contain spaces. 1st 4 characters = CBSA approved carrier code. Cargo Transmission (Transmission sur le fret) A cargo transmission is the package of cargo data that is transmitted. It is comprised of a CCN for each shipment on the conveyance along with the corresponding cargo data, and the CRN corresponding to the conveyance the cargo is being transported on. Carrier (Transporteur) A carrier is a person involved in an international commercial transportation who reports cargo to the CBSA and/or operates a conveyance to transport specified goods to or from Canada. Carrier Code (Code de transporteur) As stated in the Customs Act , means the unique identification number issued by the Minister either under subsection 12.1(4) or before the coming into force of that subsection. It is a unique identifier of carriers for CBSA purposes. Clearance (Dédouanement) Is the official customs permission for the vessel to enter/leave and sail. Client ( Client ) Anyone who: (a) Sends to the CBSA a collection of information; or (b) Receives notices from the CBSA. Commercial Goods (Marchandises commerciales) Goods that are or will be imported for sale or for any industrial, occupational, commercial, institutional or other similar use. Consignee (Destinataire) The definition of consignee is to be understood as follows given the applicable context: (a) The consignee definition to be used by carriers when transmitting electronic pre-load/pre-arrival data: the name and address of the party to which the cargo/goods are being shipped as shown on carrier’s contract of carriage (For example: bill of lading, air waybill, or other shipping document). (b) The consignee definition used with respect to freight forwarders who are providing the CBSA with detailed information pertaining to a consolidated shipment will be: the name and address of the party to which the cargo/goods are being shipped as shown on carrier’s contract of carriage (For example: bill of lading, air waybill, or other shipping document). (c) The consignee definition used with respect to freight forwarders who are providing the CBSA with detailed information pertaining to a deconsolidated shipment will be: the name and address of the party to which the goods are being shipped as shown on the commercial sales contract (For example: commercial invoice, bill of sale, or other sales contract). Note: The freight forwarder is limited to the information they have on hand at the time of the transmission. The consignee may change more than one time throughout a voyage to Canada. The freight forwarder will provide updates to the transmission as they receive updated information. Example: For business or legal reasons goods are consigned to a bank (foreign or Canadian domestic) or “to order” of a bank. In this case, the consignee field of the house bill transmitted by the freight forwarder will reflect the party to whom the goods are legally consigned at the time of transmission (the bank). If the goods are sold while on route, and/or if the bank chooses to endorse the goods to a third party (as per the “to order”) or if the consignee information otherwise changes; the freight forwarder will submit an electronic update to the house bill data as soon as they become aware of the change, updating the consignee field. Consolidation (Groupement) 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 the CBSA on one cargo control document (CCD). A single shipment with the involvement of a freight forwarder AKA a “BACK to BACK” is considered a consolidation. Consortium (Consortium) A group of carriers formed to undertake a partnership beyond the resources of any one member. Conveyance (Moyen de transport) Any vehicle, aircraft or water-borne craft or any other contrivance that is used to move persons or goods. Conveyance Arrival Certification Message (CACM) (Message d’attestation de l’arrivée du moyen de transport (MAAMT)) An electronic notification that carriers transporting specified goods must transmit to the CBSA at their First Port of Arrival (FPOA) using Electronic Data Interchange (EDI). Conveyance Operating Carrier (COC) (Transporteur exploitant le moyen de transport (TEMT)) The carrier company operating the conveyance transporting goods to Canada. This is true whether the carrier company owns the conveyance outright, leases the conveyance, or whether any type of security interest is registered on the conveyance. Conveyance Reference Number (CRN) (Numéro de référence du moyen de transport (NRMT)) A unique reference number given by the Conveyance Operating Carrier (COC) to the CBSA to a certain journey or departure of a means of transport. Conveyance Report (Déclaration du moyen de transport) A document used to report the movement of a conveyance to a place inside/outside of Canada, e.g. A6, General Declaration . Conveyance Transmission (Transmission sur le moyen de transport) The package of conveyance data that is transmitted. It is comprised of the conveyance reference number (CRN) along with the corresponding conveyance data, as well as a cargo control number for each shipment on the conveyance. Customs Self-Assessment (CSA) (Programme d’autocotisation des douanes (PAD)) A Program designed to simplify import border requirements for low-risk, pre-approved importers, carriers and registered drivers. Electronic Commerce Client Requirements Document (ECCRD) (Document sur les exigences à l’égard des clients du commerce électronique (DECCE)) A document that provides comprehensive information about business and system requirements of various electronic transactions for multiple import and export programs. Electronic Data Interchange (EDI) (Échange de données informatisées (EDI)) A method to electronically transmit import or export data and accounting documents to the CBSA. eManifest (Manifeste électronique) A commercial function in which all carriers and freight forwarders transmit Advance Commercial Information (ACI) about their shipments electronically to the CBSA. Estimated Date and Time of Arrival (EDTA) (Marine) (Date et heure d’arrivée prévue (DHAP) (Mode maritime)) Generally used in the context of ‘pre-arrival’ for the purpose of knowing the approximate time that a vessel will arrive at a dock in Canada. Ferries (Traversiers) Vessels, scows, barges, and similar craft whether self-propelled or towed, used solely or principally for the transportation of vehicles and passengers across international waters. First Port of Arrival (FPOA) (Premier port d’arrivée (PPA)) The first Canadian port that a vessel stops for any reason including but not limited to the loading and/or discharging of cargo, anchoring, bunkering, safety inspections, crew changes, diversions, etc. Freight Forwarder (Agent d’expédition) A person who, on behalf of one or more owners, importers, shippers or consignees of goods, causes specified goods to be transported by one or more carriers. Freight Remaining on Board (FROB) (Fret restant à bord (FRAB)) Cargo on a conveyance that is not being discharged at a Canadian seaport, but remains on board the vessel for furtherance to its ultimate destination outside of Canada. Hand-Carried Goods (Marchandises comprises dans les bagages personnels) 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. House Bill (Connaissement interne) A cargo control document submitted by a freight forwarder for shipments that have, or will be, deconsolidated from another cargo control document (CCD). In-transit (Marine) (En transit (Mode maritime)) The movement of foreign goods through Canadian territory from a point outside of Canada to another foreign point. This includes transshipment of goods arriving by ship in Canada and transferring to another ship departing Canada. Inward Documentation (Document d’entrée) The formal inward or entry report that verifies all the primary CBSA and Other Government Department (OGD) requirements have been completed. The A6, General Declaration or the Electronic Data Interchange (EDI) A6 Conveyance Reports are part of the required “documents” to be reviewed during the formal entry. If there is cargo on board the vessel, The A6A, Freight/Cargo Manifest declarations or the EDI A6A Prime Cargo Reports will also be required. Other Government Departments (OGD) (Autres ministères (AM)) Federal Departments or Agencies such as: Canadian Food Inspection Agency (CFIA) or Department of Global Affairs Canada (GAC). Overage (Marchandises excédentaires) Any excess in the number of pieces transmitted in the same shipment and found by the carrier or freight forwarder post arrival. Port of Report ( Bureau de déclaration ) The port where marine cargo physically arrives in Canada at the First Port Of Arrival (FPOA), where the conveyance, specified goods, and/or persons are expected to arrive in Canada. Pre-arrival (Préalable à l’arrivée) Prior to a conveyance or cargo arriving in Canada. Pre-load (Marine) (Pré-charge (Mode Maritime)) Prior to a conveyance being loaded with cargo destined for Canada. Data pertaining to the importation of goods that are to be sent to the CBSA in advance of the goods being laden on the conveyance. Applies to the marine mode only and means prior to loading the cargo at a foreign port. Record (Registre) Any material on which data are recorded or marked and which is capable of being read or understood by a person or a computer system or other device. Release Notification System (RNS) (Système de transmission des avis de mainlevée (STAM)) A system message sent to the client regarding the status of cargo. Re-manifest (Nouveau manifeste) A new cargo control document (CCD), with a new cargo control number (CCN), which is presented to change a CCD that had previously been submitted to the CBSA. Re-manifests are generally presented to change the destination office or carrier code. Shipment (Expédition) (a) A shipment for which a carrier is responsible is one that consists of: (i) a specified good or collection of specified goods that is listed in a single bill of lading, waybill or other similar document that is issued by the carrier and that relates to the carriage of those goods, or (ii) a specified good that is an empty cargo container that is not for sale that is transported by the carrier but that is not listed in a bill of lading, waybill or other similar document; and (b) A shipment for which a freight forwarder is responsible is one that consists of a specified good or collection of specified goods that is listed in a single bill of lading, waybill or other similar document that is issued by the freight forwarder and that relates to the carriage of those goods. Shipper/Consignor (Expéditeur/Consignataire) Name and address of the person shipping the goods as stipulated on the contract of carriage (e.g., bill of lading, waybill, commercial invoice, other shipping document or sales contract, etc.). Shortage (Marchandises manquantes) Where pre-arrival data was transmitted and a quantity of goods was initially reported upon arrival at First Port of Arrival (FPOA), and subsequently the number of pieces found, by the carrier, is less than the number of pieces reported to the CBSA at pre-arrival and upon arrival. Specified Goods (under the Reporting of Imported Goods Regulations ) (Marchandises spécifiées (selon le Règlement sur la déclaration des marchandises importées )) Commercial goods, goods that are or will be imported to Canada for a fee and empty cargo containers that are not for sale but does not include: (a) 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: (i) the goods are or will be in the actual possession of a person arriving in Canada, or (ii) 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; (b) mail; (c) commercial goods that are used in a repair that is made outside Canada to a conveyance that was built in Canada or in respect of which duties have been paid, if the repair is made as a result of an unforeseen contingency that occurs outside Canada and is necessary to ensure the conveyance’s safe return to Canada; (d) a military conveyance within the meaning of subsection 18(1) of the Canadian Transportation Accident Investigation and Safety Board Act or goods that are transported on board that conveyance; (e) an emergency conveyance or goods that are transported on board that conveyance; or (f) a conveyance that returns to Canada immediately after being denied entry to the United States or goods that are transported on board that conveyance. Split Shipment (Expédition fractionnée) Portions of one shipment covered by one waybill that entered the country at different times. Supplementary Cargo Data (SCD) (Données supplémentaires sur le fret (DSF)) A document submitted by a freight forwarder for shipments that have, or will be deconsolidated from an air or marine cargo control document for freight remaining on board (FROB) shipments only. Supplementary Reference Number (SRN) (Numéro de référence supplémentaire (NRS)) Reference number assigned by the freight forwarder to identify the supplementary cargo data transmission. Warehouse Arrival Certification Message (WACM) (Message d’attestation d’arrivée aux entrepôts d’attente (MAAEA)) An electronic message sent by warehouse operators to the CBSA to report that an unreleased cargo has arrived and that they accepted liability.\nGeneral Information\n2. The Customs Act , the Reporting of Imported Goods Regulations and the Transportation of Goods Regulations , establish the time, manner and who is required to send pre-load or pre-arrival data pertaining to commercial cargo [for import, in-transit, and freight remaining on board (FROB)] and conveyances, entering or moving in-transit through Canada. 3. The receipt of pre-load/pre-arrival cargo and conveyance data enables the Canada Border Service Agency (CBSA) to: (a) Effectively manage high risk goods and identify threats to health, safety, and security prior to the arrival of cargo and conveyances in Canada; (b) Allow low risk goods a more efficient, streamlined process at the border; and, (c) Control the movement of in bond goods. 4. Except as otherwise prescribed in the Reporting of Imported Goods Regulations and the Transportation of Goods Regulations , all goods imported, moving in-transit through Canada, or FROB, must be reported to the CBSA at the First Port Of Arrival (FPOA) in Canada, even when exempt from the requirement to provide Advance Commercial Information (ACI). The requirement to report goods to the CBSA is effected electronically, orally or in writing in the prescribed manner as described in the Reporting of Imported Goods Regulations . This also applies to conveyances that are exempt from the ACI requirements. Liability 5. For information on the carrier’s liability pertaining to pre-load/pre-arrival information, refer to Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods . Record Keeping 6. In addition to records required to be maintained for other CBSA programs, every person who transports or causes goods to be transported into Canada or transports or causes to be transported within Canada goods that have been imported but have not been released is required, under the Transportation of Goods Regulations , to keep records of the electronic data that has been transmitted to the CBSA and any acknowledgment of receipt of that data received from the CBSA. The records that must be kept include all source documents, in paper and/or electronic format, specifically related to the individual data elements transmitted and information reported at time of arrival. 7. For the CBSA purposes, records by means of which the person gives the Agency information under subsection 12.1(1) of the Customs Act related to the conveyance and cargo transmission and report upon arrival must be kept for a period of three complete calendar years plus the current year during which the cargo/conveyance transmission and report were transmitted and information reported at time of arrival. Monitoring 8. In addition to all other monitoring and verification activities, the CBSA will perform periodic monitoring of the records kept by carriers related to electronic conveyance and cargo information. The monitoring will confirm whether the conveyance and cargo data were submitted in a timely manner and that information transmitted pre-load/pre-arrival is true, accurate and complete and corresponds to the information contained on the source documents on file. Carrier Identification Requirement 9. Any carrier transporting or causing specified goods to be transported into Canada must have a CBSA assigned carrier code. 10. Marine carriers performing the duties of a freight forwarder as defined in the Reporting of Imported Goods Regulations , and transmitting pre-arrival supplementary or house bill data must also have a CBSA assigned carrier code. 11. The CBSA carrier code forms the 4-digit prefix of the Cargo Control Number (CCN) and the Conveyance Reference Number (CRN). 12. The CRN must have the CBSA assigned carrier code of the legal entity (carrier) physically arriving at the border. 13. For information pertaining to carrier code requirements and how to obtain a carrier code, refer to Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods . Security Requirements 14. A carrier desiring to become bonded under general authorization must complete an application and file security in a format as outlined in the CBSA forms . To become bonded, a carrier security must be filed in accordance with Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods . Cargo and Conveyance Transmission Timeframes 15. Carriers (or an authorized third-party service provider acting on the carrier’s behalf), are required to prepare and transmit the required cargo, supplementary/house bill cargo (if applicable) and conveyance information within the timeframes specified in the Reporting of Imported Goods Regulations . 16. Timeframes for transmissions are based on the type of cargo and routing. Refer to Appendix A of this memorandum for a complete list of timeframes. 17. For exemptions from cargo and conveyance requirements, refer to the Advance Commercial Information (ACI) exemptions section of this document, starting at paragraph 94. 18. Cargo and conveyance data may be transmitted up to 30 days in advance of the prescribed timeframes. The CBSA encourages clients to transmit pre-load/pre-arrival data as early as possible. Cargo Control Number and Conveyance Reference Number Reuse Timeframes 19. Marine CCN’s, CRN’s and SRN’s must be unique and cannot be reused for three years starting January 1st of the year following their initial use. Electronic Communications with the CBSA 20. Carriers must transmit data using the CBSA’s electronic data interchange (EDI) systems. Before initiating the application process (outlined below), carriers/freight forwarders must have a valid CBSA assigned carrier code, as per section 12.1 of the Customs Act . Application to Transmit Electronic Data to the CBSA 21. Carriers using EDI are required to complete an application form and submit it to the Technical Commercial Client Unit (TCCU). 22. EDI clients may choose to transmit their own data to the CBSA or they may choose to use a service provider. For more information on how to apply, to participate in EDI, methods of electronic communication and general information on EDI, go to the CBSA external website . 23. For all enquiries related to any problems with electronic transmission of data and the related application process, or to obtain a copy of Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD), contact the TCCU at: Technical Commercial Client Unit (TCCU) Canada Border Services Agency 355 North River Road, 6th floor, Tower B Ottawa ON K1A 0L8 Phone: 1-888-957-7224 Option 1 for EDI transactions Option 2 for technical Portal assistance (calls within Canada and the United States) Email: tccu-ustcc@cbsa-asfc.gc.ca First Port of Arrival (FPOA) 24. The FPOA must be transmitted on all cargo and conveyance transmissions. 25. For a list of designated CBSA offices, refer to the CBSA external website . Great Lakes Requirements 26. For vessels travelling into, and through Canada from off shore with foreign loaded cargo and west bound, Montreal will be the FPOA, unless the vessel stopped somewhere else in Canada first. The captain must be prepared to stop for CBSA inspection, including the discharge of containerized cargo from the vessel for examination and/or radiation screening in Montreal. 27. For vessels travelling with foreign loaded cargo from the Great Lakes, the first place the vessel stops in Canada is the FPOA. If the vessel is passing through the Welland Canal, Port Colborne will be the FPOA, unless the vessel stopped somewhere else in Canada first. The captain must be prepared to stop for examination, if required. Data Transmission Guidelines Primary Cargo Data 28. The primary cargo data must be electronically transmitted to the CBSA by the carrier or a service provider authorized by that carrier to transmit on their behalf, within the prescribed timeframes as outlined in Appendix A of this memorandum. A marine cargo transmission is mandatory for all import, in-transit, or FROB cargo. 29. If primary cargo data must be transmitted prior to loading, the Estimated Date/Time of Loading (EDTL) must be indicated on the cargo transmission. Refer to Appendix A of this memorandum for the pre-arrival timeframes. 30. For consolidated shipments, the Supplementary Data Required Indicator must be used to indicate that supplementary/house bill data are forthcoming. 31. A complete list of the information that a marine carrier must include in the primary cargo transmission can be found in Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD). Sub-Location Codes 32. Sub-location codes are data elements that carriers and freight forwarders must include on all cargo control documents for import and in-transit shipments. 33. The sub-location code is a four-digit identification number that identifies the location of goods, (i.e. sufferance warehouse) where the goods are destined. 34. In some instances, goods arriving in Canada, are not destined to a sufferance warehouse. In these instances, a specific sub-location code cannot be provided by the carrier, and a generic (9000) code is permissible to be used instead. For a list of sub-location codes, visit the CBSA external website . 35. Goods arriving in bulk in the marine mode, which are offloaded in an area where a suitable sufferance warehouse does not exist to store those types of goods, must be released prior to their offload from the vessel and the port must be a designated commercial vessel (C/VESS) port of entry . Note: If the First Port of Arrival (FPOA) is the same to the port of destination for the cargo, the Conveyance Arrival Certification Message (CACM) will arrive all cargo reports transmitted for that conveyance. If the FPOA is different from the port of destination for the cargo (in bond) and there is a suitable warehouse/terminal that has a CBSA-issued sub-location where the goods are destined, the use of a generic 9000 is not permitted. In this case, the cargo must indicate the CBSA issued sub-location code of where the goods are destined. The sufferance warehouse must then submit the Warehouse Arrival Certification Message (WACM) to the CBSA to electronically arrive the goods. If the FPOA is different from the port of destination for the cargo (in bond) and the goods qualify for the use of the generic 9000 sub-location code (as per rules above), the carrier must request CBSA to manually arrive the cargo in the system. The request must be made within the local CBSA office business hours. Please note that the importer and/or their broker may alternatively seek to release the goods at FPOA, and thus avoid the need for manual CBSA intervention inland. 36. Goods transiting through Canada (except those on form A8B), carriers may use the 9000 generic sub-location code on their cargo documents when the movement type is displayed as “in-transit”, and the goods are not destined to a sufferance warehouse prior to leaving Canada. The carrier must display the generic version of the sub-location code corresponding with the port of export. The liability for the goods must remain with the same cargo carrier as the goods move into and out of Canada. Supplementary Cargo and House Bill Data 37. When the primary cargo is consolidated, the supplementary data indicator on the marine primary cargo must be set to “yes” to allow for supplementary and/or house bill data, transmitted by the freight forwarder, to link to the marine primary cargo report. For further information concerning freight forwarder requirements, refer to Memorandum D3-3-1, Freight Forwarder Pre-arrival and Reporting Requirements . Empty Cargo Container Data 38. Marine empty cargo container data must be transmitted to the CBSA by the carrier, or by a service provider authorized by that carrier to transmit on their behalf, within the prescribed timeframes as outlined in Appendix A of this memorandum. 39. Marine empty cargo container transmission(s) are mandatory for all non-exempt import, in-transit, or FROB containers. 40. For a complete list of the information that a marine carrier must include in the marine empty cargo container transmission and information regarding empty cargo containers in international shuttle service, refer to Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD). Company Seals Applied Prior to Arrival at FPOA 41. If a container, equipment, or part thereof that contains in bond goods is sealed with a company seal, the seal number must be noted correctly on the pre-load/pre-arrival cargo transmission. The company seal will remain intact, unless the CBSA performs an examination. Conveyance Data 42. The conveyance operating carrier (COC) or a service provider authorized by that carrier must prepare and transmit an electronic transmission to the CBSA with the required conveyance data within the prescribed timeframes, as specified in the Reporting of Imported Goods Regulations and as outlined in Appendix A. 43. There are some exemptions to this requirement and these are listed in the exemptions section of this memorandum, starting at paragraph 94. 44. Only one conveyance report transmission is to be submitted per vessel, voyage/trip. In the case of consortium arrangements, the COC or a service provider authorized by that carrier is responsible for providing electronic conveyance data for the vessel. 45. The Estimated Date and Time of Arrival (EDTA) data element must be kept accurate to within eight hours. If the EDTA is expected to differ by more than eight hours, a change must be sent electronically with an updated EDTA. An updated EDTA is also required if the vessel is expected to arrive on a new calendar day, regardless of whether it is within eight (8) hour timeframe. 46. If due to port congestion, a vessel must wait in anchorage within Canadian waters for a spot at the dock, the EDTA does not have to be updated. 47. Cargo can be discharged upon arrival, prior to the EDTA, as long as it meets all the following criteria: (a) Within the eight (8) hour timeframe; (b) The Conveyance Arrival Certification Message (CACM) has been successfully transmitted; (c) The CBSA system has updated the status of the conveyance and related cargo; and, (d) The CBSA acknowledges the report of the conveyance and cargo with a Section 12(1) report message to the originator of the CACM. 48. The cargo cannot be discharged if a “Do not unload” message has been issued by the CBSA. 49. A complete list of the information that must be included in the conveyance data can be found in Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD). Conveyance Arrival Certification Message (CACM) 50. To meet the reporting requirements under section 12(1) of the Customs Act , the COC must transmit a CACM upon arrival at the FPOA. An arrival in the marine mode is defined as when the marine vessel lands at a CBSA office following arrival in Canada. The marine vessel will meet the definition of “landing” when it first comes to rest in Canada; whether at anchor, at dock or berthed alongside at the nearest CBSA office designated for that purpose. 51. The CACM is required in addition to the cargo and conveyance data previously transmitted according to the prescribed timeframes, as described in the Reporting of Imported Goods Regulations . 52. Conveyances exempt from transmitting ACI data to the CBSA are, therefore, exempt from transmitting the CACM. Exempt conveyances must be reported to the CBSA at the FPOA, under section 12(1) of the Customs Act . However, if a marine carrier choses to voluntarily transmit an electronic ACI conveyance report (Electronic A6) for a vessel with an ACI exemption, the CACM must be transmitted in order for the arrival status in the CBSA system to be finalized. For report on arrival requirements under section 12(1) of the Customs Act , including exempt conveyance, refer to the Vessel Clearance Requirements – General section of this memorandum. 53. The COC, or a service provider authorized by that carrier to transmit on their behalf, prepares and transmits a CACM to the CBSA through EDI. 54. The CACM must be transmitted and received within a two (2) hour window, allowing marine carriers to transmit their arrival request up to two hours in advance of their actual arrival at a Canadian port. This two-hour window is conditional on the vessel being in Canadian waters at the time the arrival request is submitted to the CBSA. Furthermore, the actual time of arrival transmitted on the CACM must be the actual time the message is transmitted. Should a vessel anchor at a significant distance from a CBSA office outside the two (2) hour window, it would not be considered “arrived” and the CACM would not be required. Examples: If due to port congestion, a vessel must wait in anchorage for a spot at the dock more than 2 hours away from the vessels FPOA. The CACM is not required to be transmitted until such time the vessel is within a two-hour window of their actual arrival at the FPOA. If due to port congestion, a vessel must wait in anchorage for a spot at the dock within a two-hour window of their actual arrival at the FPOA, the CACM should be transmitted. 55. Upon receipt, validation and acceptance of the CACM, the CBSA system updates the status of the conveyance and related cargo, and acknowledges the arrival of the conveyance with a section 12(1) “Reported Notice” to the originator of the arrival message. This notice indicates that the carrier (as identified by the CBSA carrier code transmitted within the conveyance report) has met their obligation to report under section 12(1) of the Customs Act for the conveyance and all shipments detailed on cargo documents that are linked to that conveyance. The CACM will generate any release (for shipments requesting FPOA release)/referral notification messages accordingly. 56. All section 12(1) “Reported Notices” sent to the carrier must be kept on file and made available to the CBSA when requested during compliance monitoring, supported by the requirements in the Transportation of Goods Regulations . 57. For a complete list of the information that must be included in the CACM, refer to Advance Commercial Information (ACI)/eManifest Non-highway Conveyance Arrival Certification Message Implementation Guide (found in Chapter 3: Advance Commercial Information (ACI)/eManifest Rail (ECCRD). For a copy of this guide, contact the TCCU at: Technical Commercial Client Unit Canada Border Services Agency 355 North River Road, 6th floor, Tower B Ottawa ON K1A 0L8 Telephone: 1-888-957-7224 Option 1 for EDI transactions Option 2 for technical Portal assistance (calls within Canada and the United States) Email: tccu-ustcc@cbsa-asfc.gc.ca Marine Bay Plan (Vessel Stow Plan) 58. The marine bay plan is a standard marine transportation document that assigns a numbered position to all cargo bays on the vessel and details the exact location of each container being transported on board the vessel. It is used by persons in the marine transportation industry to identify all the containers and their location on a vessel. Information about each container and its specific location is electronically logged as the vessel is loaded and unloaded at a port, ultimately resulting in a “blueprint” of the cargo and other stowage locations. 59. Marine carriers are required to provide the vessel bay or stow plan to the CBSA electronically within 48 hours after the vessel leaves the last foreign port before its estimated arrival at a port of arrival in Canada. Cargo information provided by the carrier for cargo expected to be transported to Canada before the goods are loaded onto the vessel will be compared to bay plan data provided after the containers are loaded aboard the vessel. 60. For more information on Marine Bay Plan, refer to Chapter 6: Advance Commercial Information (ACI) Bay Plan (ECCRD). Notification and Error Messages 61. All pre-load/pre-arrival data received will be validated and processed through the CBSA systems, and the CBSA will transmit response messages back to the sender. Notices are sent to the sender via the same route as the incoming transmission. 62. There are two types of response messages clients can expect to receive from the CBSA systems when submitting pre-load/pre-arrival transmissions by electronic means: (a) Positive Responses; (b) Error Responses. 63. Positive responses are issued in the form of “Acknowledgements”. Acknowledgements are generated when the EDI transmission has successfully passed all syntactical, conformance and validation edits. 64. Error responses are issued in the form of “Reject notices”. An error code will be transmitted to the sender indicating the nature of the error. Carriers must make changes to transmissions in error and re-send to the CBSA within the prescribed timeframes. The rejected report will be considered by the CBSA as non-transmission of the conveyance and/or cargo data until the identified errors have been addressed and the data is in accepted status by the CBSA system. 65. For a complete description of all notifications, error messages and codes and their application, as well as Request for Information (RFI) notices, refer to the Electronic Commerce section or Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD). Manifest Forward 66. For consolidated shipments, freight forwarders are able to nominate their primary carrier as a secondary notify party, enabling the carrier to view house bill data. 67. For more information on Manifest Forward, refer to Chapter 11: Advance Commercial Information (ACI) eManifest Notices (ECCRD). Risk Assessment Notices 68. Risk assessment notices may be issued when the CBSA requires the client to provide more information regarding the cargo or, to provide the client with specific instructions regarding the loading/unloading of the cargo. 69. Similar to reject notices (or error codes), risk assessment notices (such as ‘Do not load’ notices) will include a coded field identifying the reason the notice was issued and the specific data element requiring clarification or further explanation. In addition, risk assessment notices may also include a free text remarks field providing external clients with additional information concerning the coded field or instructions. 70. The CBSA systems will send “Do not load”, “Hold”, “Do not unload” and/or “Cancellation” coded messages back to the sender and other relevant parties. The message is sent out to the party(ies) via the same electronic means as the incoming transmission. These messages will reference the CCN, SRN and/or container numbers, where applicable. 71. In cases where the cargo is loaded off-shore (non-U.S.), the CBSA has up until the EDTL to review the submitted primary cargo data and applicable house bill or supplementary cargo transmission(s). If the carrier does not receive a risk assessment notice (coded message), the cargo may be loaded at or after the EDTL. 72. If a risk assessment notice is received prior to the EDTL, the goods may not be authorized to be loaded on the vessel. The carrier must retransmit the primary cargo data with the required information and may not load the cargo until they have received an electronic cancellation coded message from the CBSA indicating that the risk assessment notice has been removed. 73. At any point while a vessel is traveling to Canada, a risk assessment notice (coded message) may be issued. This means that the cargo cannot be removed from the dock at the port of unloading until an electronic cancellation coded message indicating that the risk assessment notice has been removed by the CBSA. 74. As long as the cargo transmission has not been released/acquitted, the information requested by the CBSA in the ‘Hold’ message must be sent electronically. The CBSA will not accept faxes from brokers, carriers, freight forwarders or their agents. 75. If there is a “Hold” on a cargo that has been released/acquitted, the “Hold” supersedes the release/acquittal and the cargo cannot be removed from the dock until the “Hold” is removed by the CBSA. Because the cargo has been released/acquitted, the CBSA system will not accept electronic changes. Only a form BSF673, House Bill, Cargo and Conveyance Manual Correction Request Form – Post Arrival – All Modes including the changes will be accepted and must be presented in duplicate at the local CBSA commercial office. 76. A “Hold” message may be issued subsequent to the lading of the cargo on the vessel in the foreign port where: (a) the CBSA requires information pertaining to the cargo such as delivery address or notify party. In this case, the carrier re-transmits the required data to the CBSA using the EDI change function. (b) the CBSA may require an examination of the cargo upon arrival. (c) In cases (a) and (b), the cargo may be unloaded from the vessel in Canada but is not authorized to move until permission is granted by the CBSA in the form of a “Hold Cancellation” message. 77. If the importer/broker has already sent in a release/acquittal of the cargo which switches the status of the cargo to “Acquitted” when the vessel arrives and the CACM is transmitted, the cargo will not be released for delivery if there is still a “Hold” on the cargo in the system. Once the issue for which the ‘Hold’ was applied is resolved and the “Hold” is cancelled in the CBSA system, then the cargo will be released and can be removed from the dock. 78. Carriers may unload their cargo before the EDTA, once the vessel clearance has been provided by the CBSA. The cargo must remain on the dock until the EDTA, for possible examination, as a ‘Hold’ message may still be issued up until the EDTA or for as long as the goods remain within the terminal’s control. 79. It is the carrier’s responsibility to check their system for coded messages. 80. Calls relating to “Hold”, “Do Not Load”, “Do Not Unload” notices should be made to the National Targeting Centre (NTC) at: Telephone: 1-855-NTC-1CNC ( 1-855-682-1262 ) (24 hours a day, 7 days a week) Overseas callers: 1-613-941-0004 (24 hours a day, 7 days a week) Email: nrac-aci@cbsa-asfc.gc.ca (marine only) 81. For a complete description of all notifications, error messages and codes and their application, as well as risk assessment notices, refer to the “Client resources” tab of the Electronic Commerce section or Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD). Corrections to Cargo and/or Conveyance Data 82. Changes to cargo and/or conveyance data shall be made as soon as they are known. Add/Change/Delete (Cancel) 83. An “Add” is used for the first submission (original) of any data, whether it is cargo or conveyance data. It must be transmitted within the timeframes as prescribed in the Reporting of Imported Goods Regulations . 84. A “Change” involves the pre-load/pre-arrival re-transmission of the entire record (all applicable data elements), which will then replace the entire record on file. As a rule, the carrier will be required to transmit a change to update the current conveyance record or cargo record when any of the data elements on the current transmission to the CBSA change. Individual data elements are not to be transmitted separately. 85. However, if a CCN, SRN on a cargo transmission or the actual CRN on a conveyance transmission needs to be changed, the client must first transmit a record to delete the cargo, conveyance, or supplementary report, and then transmit an “Add” for the new report with the new CCN, SRN or CRN. A change request will not be accepted in these cases. 86. A “Delete” (cancel) is used for the complete removal of records or packages of records. If individual data elements or loops of segments are to be deleted, these must be processed as changes. The specific data transmitted on the delete does not necessarily have to be identical to the original add or change – only the “key” data (i.e. CCN or CRN and whether the record is a cargo or conveyance) must be identical. 87. Deletions may be made at any time up until the data is electronically arrived at the port of report. Note: Un-arrived cargo and conveyance records are to be deleted (cancelled) if unused within 30 days. 88. Prior to loading, electronic changes will restart the 24 hour clock. A new EDTL must be transmitted to reflect the new time of loading. The CBSA will then have 24 hours to review the new information. 89. If additional information is required by the CBSA for risk assessment purposes while a container is on a “Do not load” or on a “Hold” status, the carrier and/or freight forwarder will be required to make changes. If a change/amendment is submitted in response to a “Do not load” notice, loading can proceed once a cancellation notice is received. 90. For conveyance transmissions, electronic cancellations will be accepted at any time as long as there are no related cargo transmissions on file. If a vessel is no longer coming to Canada, the electronic conveyance transmission must be deleted. ACI Exemptions 91. This section will cover circumstances in which pre-load/pre-arrival cargo and/or conveyance data is not required under Section 12.1 of the Customs Act . 92. Should clients choose to transmit data for any of the listed exemptions and/or exceptions they must do so within the timeframes specified in Appendix A of this memorandum. A complete list of the information that a carrier must include in the conveyance and cargo transmission(s) are found in Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD). 93. Clients voluntarily transmitting conveyance data for empty vessels must transmit the conveyance report in the same timeframe as if goods may be reported on the vessel. Note: The CBSA will perform periodic monitoring of the records kept by carriers related to electronic conveyance and cargo information, as identified in paragraph 8 in this memorandum. This will include information that may be transmitted, should clients choose to do so, for commercial goods and conveyances that otherwise fall under exemptions/exceptions. Exemptions from Cargo and Conveyance Data Sets 94. The following are exemptions from cargo and conveyance data sets: (a) CSA Shipments (full load) – for eligible goods that meet the requirements under section 10.2 of the Accounting for Imported Goods and Payment of Duties Regulations ; (b) Canadian and foreign military cargo when on a military leased or owned vessel; (c) Canadian and foreign government cargo when on a government leased or owned vessel; (d) Fish reported on a fishing vessel including the conveyance report for the fishing vessel; (e) Ferries, when not transporting commercial goods for which the ferry conveyance operator has a contract of carriage. Commercial goods for which a highway carrier has the contract of carriage and are being transported by a highway carrier on board a ferry are subject to highway pre-arrival requirements (see Memorandum D3-4-2, Highway Pre-arrival and Reporting Requirements ); (f) Foreign scientific, exploratory or research vessels; for policy and procedures regarding foreign scientific or exploratory expeditions visit Memorandum D2-1-2, Foreign Scientific or Exploratory Expeditions in Canada . (g) Ancillary equipment – all vessels, regardless of registry, operating exclusively in international trade may transport stevedoring equipment from port to port in Canada only if the equipment is imported temporarily and is used solely for the loading, discharging, and handling of cargo; (h) Mail (Canada Post, United States mail, international) – Full load only; (i) Hand-carried commercial goods; (j) In-ballast/empty vessels; (k) Dunnage – Packaging material such as boards, blocks, planks, metal or plastic bracing, used in supporting and securing packages for shipping and handling. Exemptions from Cargo Data – Only Conveyance Data Required 95. The following is exempted from the cargo data - only conveyance data is required. (a) Mail (Canada Post, United States Mail, Diplomatic Mail, International) – as part of a mixed load. 96. All of the above exemptions, with the exception of fish reported on a fishing vessel, must be reported at the arrival of the vessel to the local CBSA office, by presentation of a completed form A6, General Declaration and form A6A, Freight/Cargo Manifest . 97. Vessels arriving in-ballast (empty) for which ACI and a CACM has not been transmitted, must report upon arrival of the vessel, to the local CBSA office, by presentation of a completed form A6, General Declaration . 98. Carriers coming to Canada in-ballast have the option of transmitting their ACI electronically to the CBSA. If a carrier chooses this option, they must also report electronically by sending a CACM. To take advantage of the electronic process, a carrier must have a valid carrier code. In this scenario, the carrier must also use their own carrier code at time of export. 99. At this time, vessels coming to Canada in-ballast that do not have a CBSA issued carrier code, are allowed to use a 9ITN generic carrier code when reporting. In-ballast carriers who do have their own carrier code must use their own code at time of report. The 9ITN cannot be used. 100. If an exporting carrier does not have their own carrier code and reported into Canada using a 9ITN, they are to use the 9ITN at time of export. If an exporting carrier does have their own carrier code, they must use their own carrier code at time of export. The CBSA form BSF732, National Targeting Centre – Pre-arrival Notice may also be submitted to the National Targeting Centre (NTC) and the local CBSA commercial office to assist in expedited clearance by email: cbsa-asfc-pans-apa@cbsa-asfc.gc.ca . 101. Cargo that is to be discharged in Canada must be reported, at the arrival of the vessel, to the local CBSA commercial office by presentation of a completed form A6A, Freight/Cargo Manifest . 102. When copies of bills of lading are filed, a summary list of bill of lading numbers must be attached to the inward form A6A, Freight/Cargo Manifest , and must include a list of all the marks and numbers of cargo containers on board. 103. When one bill of lading covers more than one container load, the number of pieces in each container and the total number of pieces in all containers must be shown on the bill of lading. 104. Under local arrangements, non-duplicating numbers assigned by agents or dock operators may be accepted as the CBSA inward report numbers. When a carrier maintains a computerized cargo system and its reports are numbered within the system, the numbers assigned by the carrier will be accepted as the CBSA inward report numbers. In all other cases, the CBSA will assign the inward report number from a local series beginning at number one (1) on April 1st each year. 105. The CCN for any shipment will consist of the carrier code, inward report number, a hyphen and the bill of lading number, e.g., 9386 1234-L12. For bulk cargo not carried under bills of lading, the complete cargo CCN will consist of the carrier code followed by the inward report number, e.g., 9386 1234. 106. When an ACI exempt shipment is moving overland (in bond under the marine carrier’s CCN), the marine carrier’s BOL (Bill of Lading) must clearly indicate: “This cargo is in bond and carried under form A6A, Freight/Cargo Manifest .”. This will advise the onward carrier that although the cargo is being carried as a domestic movement in their system, the freight must be delivered to the sufferance warehouse at destination and held until the CBSA authorizes its release. 107. All tracing of outstanding cargo control shipments will be directed by the CBSA to the carrier responsible for the overland movement. Unique Shipment Processes 108. The following marine specific processes are not exempt from pre-load/pre-arrival data; however the reporting and/or pre-load/pre-arrival requirements differ in some manner. ACI Transmission and Reporting Requirements for Multiple Canadian Ports of Call 109. Electronic conveyance and cargo transmissions must be transmitted to the FPOA as per the specified timeframes in Appendix A of this memorandum. 110. The conveyance data includes the requirement that all Canadian ports of call must be transmitted. Individual cargo transmissions will reflect the specific Canadian port of destination for that cargo. 111. Foreign or United States registered vessels must provide form A6, General Declaration inward and outward report at each subsequent port of call after the FPOA. The CRN submitted on the paper form A6, General Declaration must match the reference number transmitted on the electronic conveyance report. Example: A foreign vessel calls into the port of Montréal where it discharges cargo, proceeds to Hamilton to discharge cargo, and continues on to Sault Ste. Marie where more cargo is discharged. The marine carrier transmits ACI conveyance report to the FPOA, Montréal. On departure from Montréal, the marine carrier will present a paper form A6, General Declaration outward conveyance report. A paper form A6, General Declaration inward conveyance report will be presented upon arrival in Hamilton. Then, on departure from Hamilton, a paper form A6, General Declaration outward conveyance report will be presented. The same paper process will be repeated at the Port of Sault Ste. Marie, i.e. a paper form A6, General Declaration inward report and a paper form A6, General Declaration outward conveyance report upon departure. 112. There are no requirements for a Canadian vessel to submit form A6, General Declaration at subsequent ports of call. A6 Reporting Requirements for Vessel at Anchor 113. A vessel required to wait at an anchoring point due to port congestion or boarding of surveyors/testers, may do so without providing an A6 General Declaration inward/outward to the CBSA for a period of no longer than forty-five (45) days as long as the vessel is not docking, berthing or conducting any commercial activities at a CBSA port, and that no crew is disembarking while at anchor. In-transit Shipments 114. When cargo arriving in Canada by vessel is unloaded from the conveyance and moves in-transit through Canada and the marine carrier’s contract of carriage ends in a country other than Canada, the in-transit movement type code “23” must be provided. In addition, consignee information must be provided in the consignee name and address fields. 115. When the carrier’s contract of carriage ends in Canada and they are aware that the shipment is in-transit, the CBSA requires that they transmit their cargo as per above, with the in-transit movement type code “23”. However, if the carriers’ system will not accept the code, the words “in-transit” should be provided in the remarks field, along with movement type code 24 (cargo import). 116. The CBSA acknowledges carriers are not always aware that the shipment is in-transit. If this is the case, then the import movement type, code 24, will be accepted on the cargo transmission. The consignee name and address will be provided in the consignee name and address field. A Canadian name and address will also be transmitted in the delivery address field. This may be a sufferance warehouse or rail yard. Freight Remaining on Board (FROB) Cargo 117. For all goods that are FROB in Canada while in-transit to a third country (including the United States) and never intended to be imported into Canada, the responsible carrier must comply with the requirement to provide cargo and conveyance information within the timeframes specified in Appendix A of this memorandum. The FROB movement type code 26 must be provided. 118. For more information on transmission requirements for FROB cargo, refer to Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD). Canadian Goods Returned 119. The return of goods to Canada after they are taken out of Canada is an importation of those goods. Carriers must electronically transmit pre-load/pre-arrival cargo data to the CBSA within the prescribed timeframes as described in the Reporting of Imported Goods Regulations . Provision of this data satisfies the requirement set out in section 12.1 of the Customs Act . 120. To satisfy the requirements under section 12(1) of the Customs Act . The carrier must also transmit the CACM upon arrival. Consortium and Co-load Agreements 121. For information on the responsibility to provide pre-arrival/pre-load ACI by cargo carriers and Conveyance Operating Carriers (COC) in a business agreement (consortium, code share, interline, brokered load and variations thereof), refer to the Carrier Requirements section of Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods . Emergency Stops 122. Emergency stops are defined as stops for medical, weather, mechanical difficulties or security threats. 123. When pre-load/pre-arrival data has been transmitted and these stops exceed 8 hours, carriers will be required to advise the National Targeting Centre (NTC) by telephone with the updated information. Cargo data must be updated electronically as soon as known to reflect the new FPOA and its EDTA. NTC: 1-855-NTC-1CNC ( 1-855-682-1262 within Canada or the United States) or 1-613-941-0004 (Overseas callers, 24 hours a day, 7 days a week). 124. If the emergency stop is less than eight hours, no update to the conveyance transmission is required. Non-emergency Repairs 125. For repairs to conveyances that were completed outside of Canada and do not meet the definition of emergency repairs, carriers must transmit cargo and conveyance data to the CBSA within the prescribed advance timeframes, identifying the repair as the cargo. Pre-arrival Diversions/Split Shipments 126. The following procedures are applicable if the carrier is informed, while on route to Canada, that some but not all of the containers on a cargo report are being diverted to another location or will be split from the original CCN, upon arrival in Canada: (a) A change to the original cargo transmission must be transmitted, removing the diverted container(s) and changing the weight, number of units and any other applicable data elements; and (b) A new cargo report must be submitted with a new CCN to identify the containers that have been removed from the original CCN. A notation must be made in the “Special Instructions” field showing the original CCN and indicating that the shipment is either a diversion or split shipment. Unscheduled Diversions 127. For vessels carrying cargo that must arrive at an unscheduled Canadian port due to unforeseen circumstances and are ACI-capable, pre-load/pre-arrival information must be submitted to the CBSA prior to vessels arrival in Canada, at which point the CBSA will conduct appropriate risk assessment. 128. Timeframes for an ACI transmission will be relaxed in the event the vessel is already at sea at the time of the diversion. 129. Carriers are required to include the reason for the diversion in the “Special Instructions” field of the ACI cargo data transmissions. 130. For vessels being operated by carriers who do not have the ability to communicate with the CBSA via EDI, whether due to closure of the carrier’s office/system or lack of a CBSA carrier code, the appropriate documentation [carrier, vessel (PAN and form A6, General Declaration ), crew, cargo (form A6A, Freight/Cargo Manifest ), and container information (ship’s manifest)], is to be scanned and sent via email to the NTC, with a “CC” to the nearest CBSA marine port at which the cargo and conveyance will arrive. The carrier is also required to advise the TCCU support line of the outage. Refer to Appendix C of this memorandum for a list of email addresses. Once the office has been re-opened, the carrier will be required to transmit full ACI cargo reports; keying of conveyance reports would not be required. In the “Special Instructions” field on the cargo report, the carrier is required to note that documentation was presented at time of arrival. 131. If the carrier’s office in one location is closed due to the unforeseen circumstances, but their other office is open, ACI will be transmitted but will be outside of the required timeframes. Timelines (pre-load/due date) will be relaxed and risk assessment will be prioritized. Carriers will be instructed to include the reason for the unforeseen diversion in the “Special Instructions” field of their transmission. 132. No persons or cargo are to be offloaded from the vessel prior to the CBSA risk assessment having been conducted. The CBSA will have one hour to perform risk assessment once they have sent confirmation of receipt of a ship’s manifest submission. Offloading is not to occur until the one hour has elapsed from the CBSA confirmation of receipt of a ship’s manifest submission. If further customs processing is required of the vessel, cargo, or crew the carrier will be notified within that one hour time period. 133. In cases where a carrier had originally transmitted the movement type on the ACI cargo report as FROB but now wants to move the goods in-transit via another mode for furtherance to the intended destination, the carrier is required to transmit a change. However, if the carrier’s system is down due to the unexpected or unforeseen diversions, the carrier is to contact the NTC to do the change. 134. In cases where the ACI cargo report was transmitted and the carrier wishes to off-load the cargo to remain on the dock until it can be exported by another vessel, the carrier is required to contact the NTC for permission to off-load the cargo. Overages/Shortages 135. Where there are discrepancies between transmitted data and/or reported cargo and the actual number of pieces found on arrival, the process documented in the Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods must be followed. An overage occurs only where pre-load/pre-arrival data was transmitted and the quantity of goods initially reported upon arrival at FPOA, is found, by the carrier/freight forwarder to exceed the quantity of goods reported to the CBSA pre-load/pre-arrival and upon arrival. If no data was transmitted pre-load/pre-arrival and no report occurred, and the goods are discovered post arrival, this constitutes non-report, not an overage, and may be subject to penalty action. Tugs and Barges 136. Pre-load/pre-arrival data requirements pertaining to tugs and barges are to be transmitted within the timeframes outlined in Appendix A of this memorandum. 137. Tugs and barges are both considered conveyances and pre-load/pre-arrival ACI must be submitted for each tug and/or barge. 138. The same voyage/trip number must be transmitted in the applicable fields on all transmissions associated with all tugs, barges and cargo that are involved in the following scenarios. 139. An in ballast (empty) tug, or, a tug pulling one or more barges without cargo: If there is no cargo on any of the barges being pulled by the tug, there is no ACI requirement for pre-load/pre-arrival cargo and conveyance. The reporting would be done on a form A6, General Declaration . In addition, the CBSA form BSF732, National Targeting Centre – Pre-arrival Notice should also be submitted to the National Targeting Centre (NTC) to assist in expedited clearance by email: cbsa-asfc-pans-apa@cbsa-asfc.gc.ca . 140. A tug pulling one or more barges with cargo: Cargo data must be transmitted for the cargo on each barge, referencing the corresponding CRN. Conveyance data would be transmitted electronically for the tug. Conveyance data would also be transmitted for each barge. The voyage/trip number for the tug, the barge(s) and the cargo must be the same. The number of crew is to be transmitted on the tug conveyance report. A zero is to be transmitted in the number of crew field for the conveyance transmission for each barge. 141. A tug pulling a mix of barges with cargo, and barges without cargo: Cargo transmissions must be transmitted electronically for the cargo on each barge, referencing the corresponding CRN. No cargo transmissions are required for the empty barge(s). A conveyance transmission is to be transmitted electronically for all of the barges and for the tug. The voyage/trip number for the tug, the barge(s) and the cargo must be the same. The number of the crew must be indicated on the tug conveyance report. A zero is to be transmitted in the number crew field for the conveyance transmission for each barge, unless there are crew onboard the barge, then number of crew onboard each barge must be transmitted on the tug conveyance report. 142. Self-propelled barges: an electronic cargo report must be transmitted for the cargo on each barge, referencing the corresponding CRN. A conveyance transmission must be transmitted electronically for each barge. If there is more than one barge the same voyage/trip number must be shown on all of the cargo and conveyance transmissions. If there is more than one barge for this scenario, the number of crew must only be transmitted on one of the barge conveyance transmissions; a zero will be submitted in that field on the other conveyance transmission(s). 143. A tug carrying cargo and towing empty barges: cargo transmissions must be submitted for the cargo, referencing the CRN of the tug. A conveyance transmission must be transmitted electronically to represent the tug. 144. An in ballast (empty) tug that is not pulling barges: There is no requirement for electronic pre-load/pre-arrival cargo and conveyance transmission. A form A6, General Declaration must be completed and submitted to the CBSA upon arrival. In addition, the CBSA form BSF732, National Targeting Centre – Pre-arrival Notice may also be submitted to the National Targeting Centre (NTC) to assist in expedited clearance by email: cbsa-asfc-pans-apa@cbsa-asfc.gc.ca . Foreign Military Vessels Carrying Solely Military Cargo on Board 145. Foreign military vessels are exempt from the requirement for ACI cargo and conveyance transmissions. The masters of these vessels must file a form A6A, Freight/Cargo Manifest and are authorized to make verbal conveyance reports at the FPOA for inward or outward movements. 146. Foreign military vessels, including ships of war, military transports, military supply ships, and military support vessels which are owned or controlled by the government of any country are entitled to ships’ stores as per the Schedule to the Ships’ Stores Regulations . 147. Where visiting forces are stationed in Canada, their goods may be imported without payment of duties and taxes under the provisions of tariff item 9827.00.00. Foreign Government Vessels 148. All non-military foreign government vessels are exempt from the requirement for ACI cargo and conveyance transmissions. The masters of these vessels must file a form A6, General Declaration and A6A, Freight/Cargo Manifest upon the arrival of the vessel to the local CBSA office. Canadian Military Vessels Carrying Solely Military Cargo on Board 149. Canadian military vessels are exempt from the requirement for ACI cargo and conveyance transmissions. The masters of these vessels must file a form A6A, Freight/Cargo Manifest and are authorized to make verbal conveyance reports at the FPOA for inward or outward movements. 150. Canadian military vessels that are proceeding outside Canada and military service ships that are required to report under section 95 of the Customs Act (outward report) and that are proceeding outside Canada are entitled to ships’ stores as per the Schedule to the Ships’ Stores Regulations . The term “proceed outside Canada” means to advance beyond: (a) the land mass of Canada; (b) the internal waters; or (c) the territorial sea of Canada. 151. The master of a Canadian warship or service ship must advise the local CBSA office on the 31st day the vessel has been in a Canadian port that the vessel will be remaining in port. An inventory is then to be completed by the CBSA of all ships’ stores aboard the vessel. Following the completion of the inventory, the sale on board of these goods will no longer be permitted, the designation of these materials as “Ships Stores” as per the Schedule to the Ships’ Stores Regulations will be lost, thus allowing the purchase of similar goods in the local economy by crew members. 152. Declarations as returning residents are required from members of the crew upon their arrival from foreign ports or high seas maneuvers of a duration of more than 48 hours. Crew members are entitled to the personal exemptions provided under 98.04 of the Customs Tariff . Canadian Government Vessels 153. Canadian government vessels are defined as those vessels owned, leased, or operated by the federal or provincial governments of Canada. Canadian Coast Guard vessels, as well as Fisheries and Oceans Canada and Hydrographic Services vessels, are included in this category. Military vessels are not included in this group. 154. Masters of these vessels, must present a completed form A6, General Declaration in the following circumstances: (a) when arriving from a foreign port; (b) when departing from a foreign port; or (c) when taking aboard in bond stores. 155. Government vessels must meet safety inspection and certificate of competency requirements under the Canada Shipping Act . 156. Canadian Coast Guard ships that are proceeding on a voyage to the Arctic are entitled to ships’ stores as per the Schedule of the Ships’ Stores Regulations . Canadian-registered vessels that are operated by the Government of Canada to obtain scientific data on the high seas, including weather, research, and fisheries patrol ships, are also entitled to ships’ stores. 157. Personal declarations are required from crew when returning from a foreign port. Crew members are entitled to personal exemptions under heading 98.04.of the Customs Tariff . Fishing Vessels 158. The CBSA cooperates with the Department of Fisheries and Oceans Canada in the administration of programs under the Coastal Fisheries Protection Act . Under these programs, fishing vessels from prescribed participating states, referred to as “licensed foreign fishing vessels” are permitted entry into Canadian fishing waters to acquire Canadian fish and fish products. The CBSA’s role under these programs is to facilitate the inward and outward movements of licensed foreign fishing vessels while satisfying all requirements of the Customs Act and the legislation of Other Governmental Departments (OGDs). 159. Licensed foreign fishing vessels must report inward at the nearest CBSA office, as per inward report instructions, prior to commencing their fishing operation under license with Fisheries and Oceans Canada. A vessel operating outside the territorial sea, and proceeding outside Canada is entitled to ships stores as a fishing ship reported and proceeding outside Canada. For additional information, refer to Ships’ Stores Regulations . Licensed foreign fishing vessels operating within the territorial sea are not entitled to ships stores. 160. Licensed foreign fishing vessels operating without bonded stores will be granted a seasonal clearance after initial inward report. This clearance will be valid for the duration of the season and will relieve vessels from the requirement to enter only at ports having CBSA services. 161. Licensed foreign fishing vessels operating with bonded stores will have their stores sealed while in port or when operating within the territorial sea. Crew members will be permitted the alcohol and tobacco allowances permitted to all visitors, as outlined in Memorandum D2-1-1, Temporary Importation of Baggage and Conveyance by Non-residents . Licensed foreign fishing vessels leaving Canada with bonded stores must enter a port having CBSA service upon their return. 162. Licensed foreign fishing vessels landing fish and fish products in Canada must file a form A6A, Freight/Cargo Manifest with the CBSA. 163. The CBSA must be advised whenever a change in the crew on board licensed foreign fishing vessels occurs. The master of the vessel is responsible for ensuring that the CBSA receives a report of all crew members offloaded for medical treatment or crew rest. 164. Licensed Fisheries program vessels without a seasonal clearance must file an outward report to the CBSA on form A6, General Declaration , on each occasion the vessel leaves the territorial sea. For more information on outward reports and cargo export, refer to Memorandum D3-1-8, Cargo – Export Movements . 165. Licensed Fisheries program vessels are not considered to be in the coasting trade unless they engage in the practice of moving goods between two points in Canada. In that case, procedures outlined in Memorandum D3-5-7, Temporary Importation of Vessels , must be followed. The movement of fish or fish products from a Fisheries program vessel to another within the territorial sea is not considered to be coasting when the receiving vessel is moving the cargo outside of Canada for export. 166. The Department of Fisheries and Oceans Canada has identified several transshipment points within the territorial sea where Fisheries program vessels can meet, with the prior approval of the nearest CBSA office, for transfer of crew, supplies, or fish and fish products. The transfer of fuel between fisheries program vessels within the territorial sea is prohibited due to environmental concerns. 167. Spare parts and fuel to be consumed in Canada are subject to the provisions of the Customs Tariff and the Excise Tax Act . 168. Licensed Fisheries program vessels entering Canada from a foreign port for the purpose of going to a transshipment point must satisfy requirements outlined in paragraph 165. Ferries 169. Ferries operating internationally must file with the CBSA one inward and one outward report on form A6, General Declaration , at the close of each day’s operations. For more information on outward report, refer to Memorandum D3-1-8, Cargo – Export Movements . Each report must specify the number of trips made during the day and the total number of passengers carried. An itemized record of tourist automobiles, trucks, etc., is not required but the total number of vehicles in each class must be shown for each trip. 170. Passenger ferries without commercial goods are exempt from ACI. 171. Ferries are required to transmit pre-arrival cargo and conveyance information as well as a CACM when transporting commercial and personal goods for which the ferry conveyance operator has a contract of carriage. 172. Commercial cargo placed onboard a ferry, where the ferry operator maintains the contract of carriage to move those goods, is subject to Marine ACI reporting requirements and timeframes. 173. Highway ACI reporting requirements and timeframes apply if a commercial highway conveyance is placed onboard a ferry and the highway carrier maintains the contract of carriage. Refer to the Memorandum D3-4-2, Highway Pre-arrival and Reporting Requirements for additional information. 174. Passengers and their goods embarking onto or disembarking from a ferry are subject to normal reporting requirements. For more information on the normal reporting requirements, refer to D2 Memoranda series, International Travel . 175. Railway car ferries operating internationally may report inward on form A1 in lieu of the form A6 – General Declaration when the goods carried in each car are reported on separate cargo control documents. For more information on Rail reporting, refer to Memoranda D3-6-6, Rail Pre-arrival and Reporting Requirements . Yachts (Pleasure Craft) 176. Yachts are determined to be commercial or non-commercial (private), depending on the purpose of the vessel’s entry to Canada. 177. A yacht is determined to be a commercial vessel if any of the passengers have paid for passage or if the vessel is: (a) transporting commercial goods, (b) transporting goods for hire, (c) conducting promotional business in Canada, and (d) coming to Canada to pick up passengers who have paid for passage or to pick up cargo. 178. Commercial vessels are not permitted to report to the CBSA through the Telephone Reporting Centre (TRC). These vessels must report to the CBSA according to the procedures contained in this Memorandum, which includes direct report to a Port of Entry on a form A6, General Declaration , provision of the crew list, ships stores and all other documentation required under the Customs Act and the Immigration and Refugee Protection Act . 179. The yacht is determined to be non-commercial (private), if the purpose of the trip is for pleasure or leisure only. Yachts owned by private citizens or corporations are considered non-commercial if: (a) no person on board has paid for passage; (b) the vessel is not transporting commercial goods or goods for remuneration; and, (c) the corporation is not conducting promotional activities on board the vessel while in Canada. 180. The reporting requirements for these non-commercial (private) yachts depend on the number of passengers on board including the crew. Yachts that are carrying 29 persons or fewer, including the crew, are permitted to report to the CBSA through the TRC, refer to Memorandum D2-5-12, Telephone Reporting for General Aviation and Private Boats . Yachts that are carrying more than 29 persons, including the crew, must report to the CBSA directly at the Port of Entry. Other Unique Shipping Processes 181. Other unique shipment processes are referenced in Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods . They are as follows: Transmitting Accurate Data; Goods Found Astray (Misrouted Goods); Non-resident Importer; Transporting “to order” Shipments; Moving Company and Personal Effects; Entered to Arrive and Value Included Shipments; Ship's Stores; Duty Free Shops (Goods Imported by Duty Free Shops); Carnet and other temporary imports; Unscheduled Emergency Diversion – Goods moving within Canada. Tariff Treatment of Vessels in International Service 182. For the purposes of this memorandum, a Canadian vessel is defined as a vessel engaged in international commercial transportation which is registered in Canada, and (a) was built in Canada; or (b) all duties have been paid; or (c) has been deemed to be duty paid under the terms of some other Act. Note: Any vessel that is not a “Canadian vessel” as defined above is deemed to be a foreign vessel for CBSA purposes and, if in international service, should be classified under tariff item No. 9801.10.10. 183. Canadian vessels engaged in international commercial service are not admissible under tariff item No. 9801.10.10. Rather they are to be classified under either tariff item No. 9813.00.00 or No. 9814.00.00, if applicable. Where Canadian vessels arriving in Canada do not qualify for importation under either of these tariff items, they shall be classified under the appropriate tariff item in Chapter 89 of the Customs Tariff . 184. Where Canadian vessels are returning to Canadian waters and repairs and modifications were done during the course of the vessel’s operations abroad, customs duties may be reduced or removed as provided under the Vessel Duties Reduction or Removal Regulations . All such repairs or enhancements shall be reported to the CBSA and duly accounted for upon the vessel’s first return to Canada, even if the vessel is continuing in international service. 185. A foreign vessel must either be formally accounted at the CBSA or exported from Canada within 30 days of importation. 186. Foreign vessels operating in international commercial service that are unable to depart from Canada due to ice conditions will not be considered as imported. They should be documented in an appropriate manner and allowed to leave at the earliest opportunity. 187. Any vessel classified under tariff item No. 9801.10.00 and subsequently diverted to a dutiable use in Canada, is considered as having been diverted from the use originally intended and the importer will be held liable for payment of full duty under the appropriate tariff item in Chapter 89 of the Customs Tariff . Vessel’s Clearance Requirements – General 188. All vessels engaged in international commercial service arriving in Canada must present without delay to the nearest CBSA office specifically designated for the clearance of vessels, type of cargo, and method of carriage (i.e. containers, bulk, break-bulk), with the required equipment and services available to process the conveyance, container, and cargo. For a list of marine commercial offices and the types of vessels and cargo that may be reported at each, refer to CBSA external website . The complete inward report package includes: form E1, Ships Stores Declaration ; Crew List (FAL form 5) and Passenger List (FAL form 6) , if applicable; the form BSF552, Crew's Effects Declaration . The package must be presented to the local CBSA office, and must be stamped by the CBSA and sent back to the originator, prior to any persons being allowed to disembark or embark the vessel, or any cargo being discharged. Note: Containerized cargo in-transit through, or originating from the United States are exempt from radiation screening requirements. 189. For vessels exempted from ACI, the completed form A6, General Declaration must be submitted to the CBSA. 190. All copies of the form A6, General Declaration will be date-stamped and signed by the CBSA. The presence of the CBSA signature and date-stamp signifies acceptance of the inward report and is not to be considered a validation of all information of the form. A copy must be kept by the carrier as a proof of report. 191. Cargo may only be discharged with the CBSA permission as signified by the presence of the CBSA signature and date-stamp on the form A6, General Declaration . 192. After the form A6, General Declaration is numbered (when required), date-stamped and signed by the CBSA, copies will be distributed as follows: (a) one copy with attachments retained by the CBSA; (b) one copy with attachments to Statistics Canada; and, (c) one copy faxed back to the vessel or to the agent for presentation to the harbour master. 193. To ensure a smoother vessel clearance in international commercial service, in addition to the requirements listed in paragraphs 188 to 192, carriers may provide a completed form BSF732, National Targeting Centre - Pre-arrival Notice to the NTC via email, either by the ship’s agent or master. Providing this information does not constitute vessel clearance. 194. It is the master’s responsibility to ensure that no goods are discharged from the vessel, that no one other than a Canadian Private Sector Domestic Employee, medical officer of health, or an officer acting in an official capacity is allowed to board the vessel, and that no one is allowed to leave the vessel, until such time as CBSA requirements have been completed. 195. With the prior consent of the CBSA, officers from OGDs, supercargoes, or ships agents may accompany the CBSA on board to complete official or company business, provided there is no interference with CBSA procedures which are to take precedence over any other transactions. 196. If a vessel that arrives from a foreign port requires anchoring in the harbour or stream, due to exceptional circumstances, the CBSA may proceed aboard to accept the ships stores list, crew declaration, and seal ships stores only if all health and safety requirements are met, and local management deems that it is safe to do so. Masters or agents are to be advised that the boarding of the vessel for this purpose is simply a preliminary function carried out to enable the vessel to proceed with local port routine without undue delay, and is not to be considered a substitute for formal reporting or CBSA clearance procedures. When practicable, the formal inward report may be taken at this time; should the vessel arrive after hours, the ship’s master or agent may present the inward report the following day. 197. Vessels moving through locks in a canal system will not be boarded upon or disembarked from by the CBSA unless fully stopped, anchored and secured to the canal wall. Under no circumstances will an officer board such a vessel other than by way of a properly secured gangplank. Similarly, vessels in stream will not be boarded upon or disembarked from unless stopped and anchored. 198. Use of water taxis for channel clearances is at the vessel operator’s expense. The CBSA will only pay for such taxis where the vessel is being boarded exclusively for official CBSA purposes. 199. All carriers must report any illnesses/health issues related to communicable disease on board to the Public Health Agency of Canada (PHAC) quarantine officer for assessment as soon as possible prior to arrival at a Canadian port. In addition to providing this information to the CBSA National Targeting Centre, carriers will notify PHAC by emailing phac.cns-snc.aspc@canada.ca . Should a carrier need to reach a quarantine officer urgently, they may call 1-833-615-2384. PHAC should be notified only if there are concerns with respect to a communicable disease illness. For more information, refer to the Quarantine Act . 200. In the event that the CBSA is advised of a death or serious injury on board a vessel arriving in Canada, the CBSA will promptly advise the appropriate police and health authorities, will authorize their embarkation on board the vessel at the earliest possible moment and will endeavour to assist them in carrying out an investigation of the incident and assist them in removing any injured or deceased persons. However, the CBSA will remain responsible for maintaining control over the situation and ensuring that the CBSA requirements are completed even if delayed. 201. On occasion, the CBSA will board the vessel to ensure that it is in compliance with the registration, safety compliance, and crew certification provisions of the Canada Shipping Act . This will include verifying that the following documents are present and valid: (a) Certificate of Registry; (b) Passenger Ship Safety Certificate; (c) Cargo Ship Safety Certificate (500 tons or more); (d) Cargo Ship Safety Equipment Certificate; (e) Cargo Ship Safety Radiotelegraphy Certificate or Cargo Ship Safety Radiotelephony Certificate (under 1600 tons); (f) Ship Sanitation Certificate; (g) Load Line Certificate; (h) Officers’ Certificates of Competency; and/or, (i) Certificate of Insurance or other financial security. 202. Where it is determined that a certificate is not present, is invalid, or is likely to expire prior to the anticipated departure date, the captain will be informed of this fact as well as the nearest ships safety office. Appropriate operational steps will be taken to ensure that the vessel is not granted an outward clearance until such time as a valid certificate is presented. 203. In instances where animals on board the vessel will be going ashore, they must first be reported to the CBSA. The CBSA will in turn notify the Canadian Food Inspection Agency (CFIA), National Animal Health Program. Permission to disembark the animals will be granted only once authorization to do so is received from CFIA and once all necessary animal health permits are presented and validated. Seaway Traffic 204. Under normal circumstances, vessels destined for ports west of Montréal, will not be boarded and sealed at Montréal unless goods or persons are to be taken on board or discharged in Montréal, or the vessel is in port for more than 48 hours. 205. For vessels reporting ACI, Montréal will be considered as the FPOA and the electronic conveyance reports must be transmitted to this port, unless the vessel stopped somewhere else in Canada first. 206. For vessels exempt from ACI, Montréal will be considered as the FPOA and the completed form A6, General Declaration must be submitted to the CBSA. 207. Immigration forms will be submitted to the FPOA and passengers will be examined at that point. 208. CFIA, National animal health program requirements will be observed at Montréal. 209. Passenger baggage will be examined at the FPOA. 210. The CBSA, reserves the right to have any vessel at anchor boarded and undergo complete customs formalities, including searching crew effects and the vessel, crew interrogations and documentation examination as deemed relevant to the presiding officer in accordance with the Customs Act and Regulations. Vessels Arriving at Non-CBSA Ports 211. A carrier engaged in international commercial transportation with cargo for discharge at a place where a CBSA office is not located, must first transmit ACI reports to a CBSA office and then report inward, in accordance with the provisions of the Customs Act and Reporting of Imported Goods Regulations . Accounting documents must be presented at the nearest CBSA office for the goods on board, and at the discretion of the chief of operations of the local CBSA office, the CBSA will be in attendance to observe the discharge of the cargo. 212. The CBSA may grant permission for vessels to discharge or load cargo at non-CBSA ports subject to the provisions of the Special Services Regulations (refer to Memorandum D1-2-1, Special Services ). 213. If the vessel has additional cargo for delivery at another CBSA seaport, accounting documents for this additional cargo must be presented at the CBSA office where the goods are to be unloaded. 214. Where a vessel in-ballast (empty) properly reports inward at a CBSA office on route to the non-CBSA port, the attendance of the CBSA will not be required at the non-CBSA port to affect clearance of the vessel. However, the CBSA may wish to be present to provide clearance at its discretion. 215. Where vessel clearance is to be issued by the next CBSA port of call or directly to a foreign point as the case may be, and where clearance is given at the CBSA port, such clearance will be shown on the documentation as via the non-CBSA port. Delivery Requirements and Transfers to Sufferance Warehouses 216. Cargo arriving by marine vessel under a marine cargo control document must be reported to a type AM or AW sufferance warehouse at the port of discharge. For more information on sufferance warehouses, refer to Memorandum D4-1-4, Customs Sufferance Warehouses . 217. Goods authorized to move, but unreleased may move on the original manifest from FPOA, to the stated destination primary warehouse that is licensed to receive marine shipments, or to the CBSA port of export (as indicated on the manifest), without a re-manifest. Liability for duties and taxes on the unreleased goods will remain with the bonded carrier associated with the CCN on the manifest, regardless of the carrier that physically transports the goods. Cargo tracers, if required, and any penalties for cargo infractions, will be issued against the carrier associated with the CCN on the manifest. 218. Consolidated shipments consigned to a bonded freight forwarder and reported by the primary carrier at the FPOA, may be authorized by the CBSA to move directly to the freight forwarder CW type, sufferance warehouse on the primary CCN as long as both are destined to the same CW sufferance warehouse. Refer to Memorandum D3-3-1, Freight Forwarders Pre-arrival and Reporting Requirements for required conditions. 219. Intact cargo arriving in highway or rail service for export in bond under a marine CCD may be delivered directly to the designated seaport. For more information, refer to Memorandum D3-1-8, Cargo – Export Movements . Coastwise Shipping 220. Vessels in international commercial service may drop off and pick up cargo at more than one location in Canada provided that all of the following conditions are met: (a) the vessel was cleared by the CBSA at the time of its initial arrival in Canada; (b) all crew disembarked or cargo unloaded originated outside of Canada; and (c) all crew embarked or cargo laden on board is destined to a point or points outside of Canada. 221. Vessels moving as outlined in the previous paragraph are termed to be moving “Coastwise” this term is separate and distinct from the term “coasting,” which refers to the transportation of goods or people between points in Canada. For more information on passenger processing in coastwise, refer to Memorandum D2-3-7, Marine Operations – Canada Border Services Agency Processing of Cruise Ships . 222. Vessels moving coastwise, whether laden or in ballast, remain subject to CBSA control and must be reported to the CBSA at each point of arrival and departure. Where the stay in port will be of a short duration, a combined form A6, General Declaration inward/outward vessel report may be accepted. Normal cargo reporting procedures will apply. 223. Vessels moving coastwise may not offload international waste or non-compliant wood packaging materials including dunnage, pallets or crating without the permission of the CBSA. Permission to offload international waste or non-compliant wood packing materials will only be granted where CFIA-approved facilities exist for the safe disposal of these items. 224. The CBSA boarding coastwise vessels will verify the security of the bonded stores’ seals and replace them if necessary. (Coastwise vessels that have transited international waters are permitted to arrive with their seals broken.) The CBSA will also make any required amendments to the crew list, and grant an issue of bonded stores where appropriate. Safety certificates will also be verified prior to an outwards coastwise report being accepted. 225. While passengers and crew are at liberty to entertain invited guests on board a ship in port, the presence of such persons is to be reported by the carrier, in writing to the CBSA prior to embarkation. Visitors are to be advised that any goods removed from the ship may be subject to duties. Searches of such persons or their possessions may be carried out where there are reasonable and probable grounds to suspect that the person is in possession of undeclared goods. For more information on search of persons, refer to Memorandum D2-3-7, Marine Operations – Canada Border Services Agency Processing of Cruise Ships . 226. The outwards report of vessels moving coastwise must be made to the CBSA in sufficient time to permit inspection formalities to be completed prior to departure. The CBSA will not be responsible for delays in departure due to late outwards report from the marine company or its agent, or for delays due to non-compliance with legislative requirements. For more information on outward reporting, refer to Memorandum D3-1-8, Cargo – Export Movements . 227. Permission to sail may be refused by the CBSA where it has been determined that the vessel is not in compliance with Canadian law, or that any fees, duties, or penalties due to the Crown have not been paid. Any costs incurred by such delays will be the responsibility of the vessel operator. Stevedoring Equipment (Ancillary Equipment) 228. All vessels, regardless of registry, operating exclusively in international trade may transport stevedoring equipment from port to port in Canada only if the equipment is imported temporarily and is used solely for the loading, discharging, and handling of cargo. International Waste 229. International waste refers to ship’s refuse that contains, or is suspected to contain any food, plant and animal product or by-product and that originated as food that was taken on a vessel, or as a result of transportation of animals on a vessel. International waste regulations apply to waste originating in all countries, other than the continental Unites States. In addition, certain fruit, vegetables and other plant products from all countries, including the United States, are prohibited entry into Canada under the Plant Protection Act and Plant Protection Regulations , these products must also be disposed of as international waste. 230. All vessels will be considered to be carrying international waste upon their arrival in Canada and this waste may be subject to inspection by the CBSA. All international waste must be secured in containers whose top, sides and bottoms prevent the escape of solids and liquids, with a tightly fitting lid to reduce spills and prevent exposure to wildlife, vermin and birds. International waste may only be offloaded in Canada with the approval of the CBSA and where Canada Food Inspection Agency (CFIA)-approved routes and CFIA-approved disposal facilities exist. If no CFIA-approved facilities exist at the port, international waste must be safely contained and remain on board the vessel. 231. Any international waste offloaded from marine vessels must be controlled, transported and disposed of in accordance with the CFIA's International Waste Directive . Marine vessel owners or their agents/representatives are responsible for ensuring the requirements of the International Waste Directive are met. For more information on CFIA requirements, refer to Memorandum D19-1-1- Food, Plants, Animals and Related Products . Wood Packaging Material 232. Wood packaging material (WPM) is defined as wood or wood products used in supporting, protecting or carrying a commodity, and includes dunnage. All ship borne dunnage within a container, on a flat-rack, etc. that is not bracing cargo on the ship's deck, is considered WPM. For more information on CFIA requirements and regulations on wood packaging, refer to Memorandum D19-1-1- Food, Plants, Animals and Related Products . Outward Report / Exports 233. For information on electronic outward reporting and exports, refer to Memorandum D3-1-8, Cargo – Export Movements and Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD). Coasting Trade License 234. For information on coasting licenses, refer to Memorandum D3-5-7, Temporary Importation of Vessels and Customs Notice (18-12), Coasting Trade Vessels Leaving Canadian Waters . Canada–European Union Comprehensive Economic and Trade Agreement (CETA) 235. For information on CETA, refer to Memorandum D11-5-15, Canada–European Union Comprehensive Economic and Trade Agreement (CETA) Rules of Origin and Customs Notice 17-30, Implementation of the Canada–European Union Comprehensive Economic and Trade Agreement (CETA) . Post Arrival Changes 236. Changes to cargo data (post arrival) must be made as soon as they are known. Electronic changes by carriers will be accepted prior to release or acquittal of the cargo document. Failure to Submit Pre-arrival / Pre-load Information 237. The CBSA requires complete information pertaining to all specified goods arriving in Canada. Where no pre-load/pre-arrival information was transmitted and no other exemption or exception exists, the carrier must transmit a cargo report as soon as it is discovered. Sanctions may be issued to the carrier for non-report for goods for which no pre-load/pre-arrival information was transmitted, and for which no report was made to the CBSA. Contingency Plan in the Event of System Failure 238. The CBSA System Outage Contingency Plan sets out the procedures for importing commercial goods in the event of a full CBSA system outage in all modes. Clients may contact the TCCU at 1-888-957-7224 for additional clarification. Penalty Information 239. For information on administrative penalties, refer to Memorandum D22-1-1, Administrative Monetary Penalty System . Information on AMPS penalties is available on the CBSA external website . 240. Other administrative sanctions, such as the revocation of program privileges and penalties of Other Government Departments, may also be applicable. Additional Information 241. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 . Appendix A Pre-arrival Timeframes The following chart summarizes the pre-arrival timeframes for transmitting Conveyance, Cargo, and Empty Cargo Container Data: Conveyance Transmission Timeframes (cargo loaded in a country other than the United States) Conveyances with containerized cargo 96 hours before arrival Conveyances with break-bulk cargo 24 hours before arrival Conveyances with bulk cargo 24 hours before arrival Conveyances with empty marine containers 96 hours before arrival Conveyances with a combination of goods described above 96 hours before arrival Conveyance Transmission Timeframes (cargo loaded in the United States) Conveyances with containerized, bulk or break-bulk 24 hours before arrival Conveyances with empty containers 4 hours before arrival Cargo Transmission Timeframes (cargo loaded in a country other than the United States) Containerized cargo 24 hours before loading Break-bulk cargo 24 hours before arrival Bulk cargo 24 hours before arrival Empty marine containers 96 hours before arrival Cargo Transmission Timeframes (cargo loaded in the United States) Containerized, bulk or break-bulk 24 hours before arrival Empty marine containers 4 hours before arrival Note: If the duration of the voyage is less than the pre-arrival timeframe required, data must be transmitted before the departure of the vessel to a port in Canada as outlined in Schedule 1 and Schedule 2 of the Reporting of Imported Goods Regulations . Appendix B Bulk Cargo 1. The CBSA defines bulk cargo as \"Goods that are transported in large quantities without packaging or packing. This may include a carrier ship's hold, railcar, tanker, or trailer, etc.\" Bulk cargo is composed of either: (a) free flowing articles such as oil, fuel, grain, coal, ore and the like, which can be pumped or run through a chute or handled by dumping; or uniform cargo that generally must be shoveled, pumped, blown, scooped or forked in handling; or (b) uniform cargo that stows as solidly as bulk cargo and requires mechanical handling for lading and discharging. Break-bulk Cargo 2. Break-bulk cargo is commercial goods that are neither transported within a cargo container nor in bulk (e.g. grain stowed loosely in the vessel's hold) and include goods such as oil and gas equipment, construction equipment, and automobiles. Example: New and used vehicles will be classified as break bulk cargo. Although uniform in nature, vehicles have identifying marks (such as a Vehicle Identification Number (VIN)). One necessary aspect of bulk cargo is fungibility. The presence of a VIN removes that component from the shipment of new or used vehicles. 3. The difference between bulk and break-bulk cargo is not only based on the type of cargo, but also on the way in which the cargo is stowed or loaded. For example, goods stowed loosely in a hold (not in boxes or containers) will be considered bulk. Palletized boxes of those goods loaded directly into a hold (but not loose or containerized) will be considered break-bulk. Bulk or break-bulk goods in containers (whether on pallets, skids, etc. or not) are considered containerized cargo. Sample List of Bulk Cargo Commodities and Commodity Types This list maybe changed and updated as deemed appropriate by the CBSA Coils of steel and other metals Rails of steel and other metals Wire rods of steel and other metals (may be coiled or flat) Ingots of metal (precious or otherwise) Round bars of steel or other metal Deformed bars/rebars (of metal) Plates (of metal) Billets (of metal) Slabs (of metal) Pipes (of metal) Beams (of metal) Tubes/Tubing (of metal) Angles, shapes and sections (of metal) Sheets (of metal) Expanded metal Flat bars (of metal) Strand wire (of metal) Sawn Timber/Lumber as a commodity (not as packaging material) Paperboard/Fiberboard/Plywood as a commodity (not as packaging material) Paper products as a commodity (wood pulp, newsprint and paper rolls and not as packaging material) Certain perishable goods, not in boxes, bags or containerized, and not frozen, but laden and stowed in a way similar to other types of bulk cargo (includes seafood and produce) Blooms (similar to \"billets\" of metal) Anodes/Cathodes, in sheets only (may be corrugated) Appendix C List of Contacts for Unscheduled Diversions National Targeting Centre (NTC) Calls within Canada and the United States Telephone: 1-855-NTC-1CNC ( 1-855-682-1262 ) (24 hours a day, 7 days a week) Overseas callers Telephone: 1-613-941-0004 (24 hours a day, 7 days a week) NTC Marine E-mail: nrac-aci@cbsa-asfc.gc.ca Technical Commercial Client Unit (TCCU) 1-888-957-7224 Calls within Canada and the United States 1-613-946-0762 for overseas callers TCCU E-mail: tccu-ustcc@cbsa-asfc.gc.ca Regions Contact Emails: Saint John, New Brunswick: atl_cbsa-asfc_targeting_sjnb-g@cbsa-asfc.gc.ca St. John's, Newfoundland: atl_cbsa-asfc_nl_operations-g@cbsa-asfc.gc.ca Halifax, Nova Scotia: containerinquiries.atl-hfx@cbsa-asfc.gc.ca Montréal, Quebec: que_montreal_smf@cbsa-asfc.gc.ca Prince Rupert, British Columbia: shared.princerupert@cbsa-asfc.gc.ca Vancouver, British Columbia: cbsa.commercial-809.asfc@cbsa-asfc.gc.ca Appendix D Cargo Control Document Specifications (A6A, Freight/Cargo Manifest ) 1. Privately printed cargo control documents must adhere to the format and specification instructions provided below. No deviation from the established format, as set out in the samples provided in this Appendix, will be permitted. Minor deviations, however, may be permitted in the field specifications, provided they do not impede the expeditious processing of the document by the CBSA. 2. Departmental approval is not required for the private printing of cargo control documents. However, a cargo control document that has been privately printed in a fashion which impedes its expeditious processing by the CBSA will be rejected by the CBSA for reporting purposes. In such instances, the carrier will have to reprint the cargo control document so that it meets the CBSA requirements. 3. The CBSA continually assesses forms and procedures with a view to instituting improvements. It is recommended, therefore, that carriers limit the printing of their cargo control documents to a supply sufficient to cover a period no longer than twelve months. This would preclude having surplus stock on hand in the event of revisions to the form. 4. The CBSA will assist carriers in ensuring that their privately printed cargo control documents meet the CBSA requirements. 5. Goods must be reported to the CBSA on one of the following forms: (a) an advice note aligned to the Economic Council of Europe (E.C.E.) layout (I.C.S. Bill of Lading format) with the inclusion of the carrier code, CCN and Entry/Acquittal Number fields in the upper and lower right corners of the document as per sample (1); (b) an advice note aligned to sample (2); (c) form A6A, Freight/Cargo Manifest , as per sample (3). 6. When the advice note is utilized as the support documentation to the form A6, General Declaration , inward report, the document set must provide for five CBSA copies to be placed in the following sequence: 1. Station Copy 2. Station Copy 3. Station Copy 4. Long Room Copy 5. CBSA Delivery Authority Copy 7. When the advice note is utilized only for distribution to the importer/broker for presentation to CBSA for release, the document set must include two CBSA copies: Long Room and CBSA Delivery Authority. 8. All the CBSA copies of the cargo control document are to be white in colour. 9. The copy designators as listed below are to be printed in the lower left corner of the CBSA copies: 1. Station Copy 2. Station Copy 3. Station Copy 4. To be delivered by consignee to CBSA Long Room Copy 5. To be delivered by consignee to CBSA Delivery Authority Copy 10. The designation for the releasing Border Services Officer's signature, as worded below, is to be printed on the face of the CBSA Delivery Authority copy in the lower right corner: Note: The shipment described herein is now released to the warehouse operator. Border Services Officer 11. Locations noted \"Free Area\" on the attached samples is for the carrier's use, i.e., rates and charges. 12. Provision must be made for container number and vessel (shipped per) fields. 13. The document size of the cargo control document differs by the format used. The ICS Bill of Lading format must be between 17 and 19.5 cm wide and no more than 28 cm in length. The width excludes a maximum allowance of 2.5 cm for side margin tear offs and continuous feed pinholes. The advice note format aligned to sample (2) must be between 17 and 19.5 cm wide and between 14 and 28 cm in length. The width excludes a maximum allowance of 2.5 cm for side margin tear offs and continuous feed pinholes. 14. The field sizes for the additional information to be shown on the ICS Bill of Lading format are as follows: Field Identifier/Width/Depth Acquittal Number 36/10 Standard 30/10 Minimum 6/6 Standard Carrier Code 8/10 Standard 4/6 Standard 3/6 Minimum Cargo Control Number 28/10 Standard 22/10 Minimum 4/6 Standard 6/6 Standard Copy Designator to document width 4/6 Standard 3/6 Minimum 15. The field sizes for the advice note format aligned to sample (2) are as follows: Field Identifier/Width/Depth Company logo, name and address 53/10 Standard 43/10 Minimum 6/6 Standard 4/6 Minimum Acquittal No. 30/10 Standard 6/6 Standard 4/6 Minimum Manifested from 25/10 Standard 20/10 Minimum 2/6 Standard to 25/10 Standard 20/10 Minimum 2/6 Standard Consignee name and address 51/10 Standard 41/10 Minimum 4/6 Standard Field Identifier/Width/Depth Carrier code 8/10 Standard 4/6 Standard Cargo control number 22/10 Standard 4/6 Standard Shipper name and address 51/10 Standard 41/10 Minimum 4/6 Standard Foreign point of lading 30/10 Standard 2/6 Standard Location of goods 30/10 Standard 2/6 Standard No. of packages 7/10 Standard 5/10 Minimum 9/6 Standard Description and marks 33/10 Standard 9/6 Standard Weight 81/10 Standard 71/10 Minimum 4/6 Standard Copy designator 81/10 Standard 71/10 Minimum 4/6 Standard 3/6 Minimum References Issuing office: Transporter and Cargo Control Programs Unit Program and Policy Management Division Commercial Program Directorate Commercial and Trade Branch Headquarters file: 7700-1 Legislative references: Customs Act Canada Shipping Act Coastal Fisheries Protection Act Excise Act Excise Tax Act Immigration and Refugee Protection Act Plant Protection Act Quarantine Act Customs Tariff Accounting for Imported Goods and Payment of Duties Regulations Customs Bonded Warehouse Regulations Plant Protection Regulations Reporting of Imported Goods Regulations Ships’ Stores Regulations Special Services Regulations Transportation of Goods Regulations Other references: D1-2-1 , D2 Memoranda series , D2-1-1 , D2-1-2 , D2-3-7 , D2-5-12 , D3-1-1 , D3-1-8 , D3-3-1 , D3-4-2 , D3-5-7 , D3-6-6 , D4-1-4 , D11-5-15 , D17-1-4 , D19 Memoranda series , D19-1-1 , D22-1-1 , D23-2-1 Marine Electronic Commerce Client Requirements Document (ECCRD) Customs Notice 17-30, Implementation of the Canada–European Union Comprehensive Economic and Trade Agreement (CETA) Customs Notice (18-12), Coasting Trade Vessels Leaving Canadian Waters International Waste Directive", @@ -4669,7 +4669,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-5-1", "marginal_note": "Data Transmission Guidelines", - "part": "", + "part": "Marine Pre-load/Pre-arrival and Reporting Requirements", "division": "", "heading": "", "text": "Primary Cargo Data\n28. The primary cargo data must be electronically transmitted to the CBSA by the carrier or a service provider authorized by that carrier to transmit on their behalf, within the prescribed timeframes as outlined in Appendix A of this memorandum. A marine cargo transmission is mandatory for all import, in-transit, or FROB cargo.\n29. If primary cargo data must be transmitted prior to loading, the Estimated Date/Time of Loading (EDTL) must be indicated on the cargo transmission. Refer to Appendix A of this memorandum for the pre-arrival timeframes.\n30. For consolidated shipments, the Supplementary Data Required Indicator must be used to indicate that supplementary/house bill data are forthcoming.\n31. A complete list of the information that a marine carrier must include in the primary cargo transmission can be found in Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD).\nSub-Location Codes\n32. Sub-location codes are data elements that carriers and freight forwarders must include on all cargo control documents for import and in-transit shipments.\n33. The sub-location code is a four-digit identification number that identifies the location of goods, (i.e. sufferance warehouse) where the goods are destined.\n34. In some instances, goods arriving in Canada, are not destined to a sufferance warehouse. In these instances, a specific sub-location code cannot be provided by the carrier, and a generic (9000) code is permissible to be used instead. For a list of sub-location codes, visit the CBSA external website .\n35. Goods arriving in bulk in the marine mode, which are offloaded in an area where a suitable sufferance warehouse does not exist to store those types of goods, must be released prior to their offload from the vessel and the port must be a designated commercial vessel (C/VESS) port of entry .\nNote:\n- If the First Port of Arrival (FPOA) is the same to the port of destination for the cargo, the Conveyance Arrival Certification Message (CACM) will arrive all cargo reports transmitted for that conveyance.\n- If the FPOA is different from the port of destination for the cargo (in bond) and there is a suitable warehouse/terminal that has a CBSA-issued sub-location where the goods are destined, the use of a generic 9000 is not permitted. In this case, the cargo must indicate the CBSA issued sub-location code of where the goods are destined. The sufferance warehouse must then submit the Warehouse Arrival Certification Message (WACM) to the CBSA to electronically arrive the goods.\n- If the FPOA is different from the port of destination for the cargo (in bond) and the goods qualify for the use of the generic 9000 sub-location code (as per rules above), the carrier must request CBSA to manually arrive the cargo in the system. The request must be made within the local CBSA office business hours. Please note that the importer and/or their broker may alternatively seek to release the goods at FPOA, and thus avoid the need for manual CBSA intervention inland.\n36. Goods transiting through Canada (except those on form A8B), carriers may use the 9000 generic sub-location code on their cargo documents when the movement type is displayed as “in-transit”, and the goods are not destined to a sufferance warehouse prior to leaving Canada. The carrier must display the generic version of the sub-location code corresponding with the port of export. The liability for the goods must remain with the same cargo carrier as the goods move into and out of Canada.\nSupplementary Cargo and House Bill Data\n37. When the primary cargo is consolidated, the supplementary data indicator on the marine primary cargo must be set to “yes” to allow for supplementary and/or house bill data, transmitted by the freight forwarder, to link to the marine primary cargo report. For further information concerning freight forwarder requirements, refer to Memorandum D3-3-1, Freight Forwarder Pre-arrival and Reporting Requirements .\nEmpty Cargo Container Data\n38. Marine empty cargo container data must be transmitted to the CBSA by the carrier, or by a service provider authorized by that carrier to transmit on their behalf, within the prescribed timeframes as outlined in Appendix A of this memorandum.\n39. Marine empty cargo container transmission(s) are mandatory for all non-exempt import, in-transit, or FROB containers.\n40. For a complete list of the information that a marine carrier must include in the marine empty cargo container transmission and information regarding empty cargo containers in international shuttle service, refer to Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD).\nCompany Seals Applied Prior to Arrival at FPOA\n41. If a container, equipment, or part thereof that contains in bond goods is sealed with a company seal, the seal number must be noted correctly on the pre-load/pre-arrival cargo transmission. The company seal will remain intact, unless the CBSA performs an examination.\nConveyance Data\n42. The conveyance operating carrier (COC) or a service provider authorized by that carrier must prepare and transmit an electronic transmission to the CBSA with the required conveyance data within the prescribed timeframes, as specified in the Reporting of Imported Goods Regulations and as outlined in Appendix A.\n43. There are some exemptions to this requirement and these are listed in the exemptions section of this memorandum, starting at paragraph 94.\n44. Only one conveyance report transmission is to be submitted per vessel, voyage/trip. In the case of consortium arrangements, the COC or a service provider authorized by that carrier is responsible for providing electronic conveyance data for the vessel.\n45. The Estimated Date and Time of Arrival (EDTA) data element must be kept accurate to within eight hours. If the EDTA is expected to differ by more than eight hours, a change must be sent electronically with an updated EDTA. An updated EDTA is also required if the vessel is expected to arrive on a new calendar day, regardless of whether it is within eight (8) hour timeframe.\n46. If due to port congestion, a vessel must wait in anchorage within Canadian waters for a spot at the dock, the EDTA does not have to be updated.\n47. Cargo can be discharged upon arrival, prior to the EDTA, as long as it meets all the following criteria:\n- (a) Within the eight (8) hour timeframe;\n- (b) The Conveyance Arrival Certification Message (CACM) has been successfully transmitted;\n- (c) The CBSA system has updated the status of the conveyance and related cargo; and,\n- (d) The CBSA acknowledges the report of the conveyance and cargo with a Section 12(1) report message to the originator of the CACM.\n48. The cargo cannot be discharged if a “Do not unload” message has been issued by the CBSA.\n49. A complete list of the information that must be included in the conveyance data can be found in Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD).\nConveyance Arrival Certification Message (CACM)\n50. To meet the reporting requirements under section 12(1) of the Customs Act , the COC must transmit a CACM upon arrival at the FPOA. An arrival in the marine mode is defined as when the marine vessel lands at a CBSA office following arrival in Canada. The marine vessel will meet the definition of “landing” when it first comes to rest in Canada; whether at anchor, at dock or berthed alongside at the nearest CBSA office designated for that purpose.\n51. The CACM is required in addition to the cargo and conveyance data previously transmitted according to the prescribed timeframes, as described in the Reporting of Imported Goods Regulations .\n52. Conveyances exempt from transmitting ACI data to the CBSA are, therefore, exempt from transmitting the CACM. Exempt conveyances must be reported to the CBSA at the FPOA, under section 12(1) of the Customs Act . However, if a marine carrier choses to voluntarily transmit an electronic ACI conveyance report (Electronic A6) for a vessel with an ACI exemption, the CACM must be transmitted in order for the arrival status in the CBSA system to be finalized. For report on arrival requirements under section 12(1) of the Customs Act , including exempt conveyance, refer to the Vessel Clearance Requirements – General section of this memorandum.\n53. The COC, or a service provider authorized by that carrier to transmit on their behalf, prepares and transmits a CACM to the CBSA through EDI.\n54. The CACM must be transmitted and received within a two (2) hour window, allowing marine carriers to transmit their arrival request up to two hours in advance of their actual arrival at a Canadian port. This two-hour window is conditional on the vessel being in Canadian waters at the time the arrival request is submitted to the CBSA. Furthermore, the actual time of arrival transmitted on the CACM must be the actual time the message is transmitted. Should a vessel anchor at a significant distance from a CBSA office outside the two (2) hour window, it would not be considered “arrived” and the CACM would not be required.\nExamples:\nIf due to port congestion, a vessel must wait in anchorage for a spot at the dock more than 2 hours away from the vessels FPOA. The CACM is not required to be transmitted until such time the vessel is within a two-hour window of their actual arrival at the FPOA.\nIf due to port congestion, a vessel must wait in anchorage for a spot at the dock within a two-hour window of their actual arrival at the FPOA, the CACM should be transmitted.\n55. Upon receipt, validation and acceptance of the CACM, the CBSA system updates the status of the conveyance and related cargo, and acknowledges the arrival of the conveyance with a section 12(1) “Reported Notice” to the originator of the arrival message. This notice indicates that the carrier (as identified by the CBSA carrier code transmitted within the conveyance report) has met their obligation to report under section 12(1) of the Customs Act for the conveyance and all shipments detailed on cargo documents that are linked to that conveyance. The CACM will generate any release (for shipments requesting FPOA release)/referral notification messages accordingly.\n56. All section 12(1) “Reported Notices” sent to the carrier must be kept on file and made available to the CBSA when requested during compliance monitoring, supported by the requirements in the Transportation of Goods Regulations .\n57. For a complete list of the information that must be included in the CACM, refer to Advance Commercial Information (ACI)/eManifest Non-highway Conveyance Arrival Certification Message Implementation Guide (found in Chapter 3: Advance Commercial Information (ACI)/eManifest Rail (ECCRD). For a copy of this guide, contact the TCCU at:\nTechnical Commercial Client Unit Canada Border Services Agency 355 North River Road, 6th floor, Tower B Ottawa ON K1A 0L8 Telephone: 1-888-957-7224 Option 1 for EDI transactions Option 2 for technical Portal assistance (calls within Canada and the United States) Email: tccu-ustcc@cbsa-asfc.gc.ca\nMarine Bay Plan (Vessel Stow Plan)\n58. The marine bay plan is a standard marine transportation document that assigns a numbered position to all cargo bays on the vessel and details the exact location of each container being transported on board the vessel. It is used by persons in the marine transportation industry to identify all the containers and their location on a vessel. Information about each container and its specific location is electronically logged as the vessel is loaded and unloaded at a port, ultimately resulting in a “blueprint” of the cargo and other stowage locations.\n59. Marine carriers are required to provide the vessel bay or stow plan to the CBSA electronically within 48 hours after the vessel leaves the last foreign port before its estimated arrival at a port of arrival in Canada. Cargo information provided by the carrier for cargo expected to be transported to Canada before the goods are loaded onto the vessel will be compared to bay plan data provided after the containers are loaded aboard the vessel.\n60. For more information on Marine Bay Plan, refer to Chapter 6: Advance Commercial Information (ACI) Bay Plan (ECCRD).\nNotification and Error Messages\n61. All pre-load/pre-arrival data received will be validated and processed through the CBSA systems, and the CBSA will transmit response messages back to the sender. Notices are sent to the sender via the same route as the incoming transmission.\n62. There are two types of response messages clients can expect to receive from the CBSA systems when submitting pre-load/pre-arrival transmissions by electronic means:\n- (a) Positive Responses;\n- (b) Error Responses.\n63. Positive responses are issued in the form of “Acknowledgements”. Acknowledgements are generated when the EDI transmission has successfully passed all syntactical, conformance and validation edits.\n64. Error responses are issued in the form of “Reject notices”. An error code will be transmitted to the sender indicating the nature of the error. Carriers must make changes to transmissions in error and re-send to the CBSA within the prescribed timeframes. The rejected report will be considered by the CBSA as non-transmission of the conveyance and/or cargo data until the identified errors have been addressed and the data is in accepted status by the CBSA system.\n65. For a complete description of all notifications, error messages and codes and their application, as well as Request for Information (RFI) notices, refer to the Electronic Commerce section or Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD).\nManifest Forward\n66. For consolidated shipments, freight forwarders are able to nominate their primary carrier as a secondary notify party, enabling the carrier to view house bill data.\n67. For more information on Manifest Forward, refer to Chapter 11: Advance Commercial Information (ACI) eManifest Notices (ECCRD).\nRisk Assessment Notices\n68. Risk assessment notices may be issued when the CBSA requires the client to provide more information regarding the cargo or, to provide the client with specific instructions regarding the loading/unloading of the cargo.\n69. Similar to reject notices (or error codes), risk assessment notices (such as ‘Do not load’ notices) will include a coded field identifying the reason the notice was issued and the specific data element requiring clarification or further explanation. In addition, risk assessment notices may also include a free text remarks field providing external clients with additional information concerning the coded field or instructions.\n70. The CBSA systems will send “Do not load”, “Hold”, “Do not unload” and/or “Cancellation” coded messages back to the sender and other relevant parties. The message is sent out to the party(ies) via the same electronic means as the incoming transmission. These messages will reference the CCN, SRN and/or container numbers, where applicable.\n71. In cases where the cargo is loaded off-shore (non-U.S.), the CBSA has up until the EDTL to review the submitted primary cargo data and applicable house bill or supplementary cargo transmission(s). If the carrier does not receive a risk assessment notice (coded message), the cargo may be loaded at or after the EDTL.\n72. If a risk assessment notice is received prior to the EDTL, the goods may not be authorized to be loaded on the vessel. The carrier must retransmit the primary cargo data with the required information and may not load the cargo until they have received an electronic cancellation coded message from the CBSA indicating that the risk assessment notice has been removed.\n73. At any point while a vessel is traveling to Canada, a risk assessment notice (coded message) may be issued. This means that the cargo cannot be removed from the dock at the port of unloading until an electronic cancellation coded message indicating that the risk assessment notice has been removed by the CBSA.\n74. As long as the cargo transmission has not been released/acquitted, the information requested by the CBSA in the ‘Hold’ message must be sent electronically. The CBSA will not accept faxes from brokers, carriers, freight forwarders or their agents.\n75. If there is a “Hold” on a cargo that has been released/acquitted, the “Hold” supersedes the release/acquittal and the cargo cannot be removed from the dock until the “Hold” is removed by the CBSA. Because the cargo has been released/acquitted, the CBSA system will not accept electronic changes. Only a form BSF673, House Bill, Cargo and Conveyance Manual Correction Request Form – Post Arrival – All Modes including the changes will be accepted and must be presented in duplicate at the local CBSA commercial office.\n76. A “Hold” message may be issued subsequent to the lading of the cargo on the vessel in the foreign port where:\n- (a) the CBSA requires information pertaining to the cargo such as delivery address or notify party. In this case, the carrier re-transmits the required data to the CBSA using the EDI change function.\n- (b) the CBSA may require an examination of the cargo upon arrival.\n- (c) In cases (a) and (b), the cargo may be unloaded from the vessel in Canada but is not authorized to move until permission is granted by the CBSA in the form of a “Hold Cancellation” message.\n77. If the importer/broker has already sent in a release/acquittal of the cargo which switches the status of the cargo to “Acquitted” when the vessel arrives and the CACM is transmitted, the cargo will not be released for delivery if there is still a “Hold” on the cargo in the system. Once the issue for which the ‘Hold’ was applied is resolved and the “Hold” is cancelled in the CBSA system, then the cargo will be released and can be removed from the dock.\n78. Carriers may unload their cargo before the EDTA, once the vessel clearance has been provided by the CBSA. The cargo must remain on the dock until the EDTA, for possible examination, as a ‘Hold’ message may still be issued up until the EDTA or for as long as the goods remain within the terminal’s control.\n79. It is the carrier’s responsibility to check their system for coded messages.\n80. Calls relating to “Hold”, “Do Not Load”, “Do Not Unload” notices should be made to the National Targeting Centre (NTC) at:\nTelephone: 1-855-NTC-1CNC ( 1-855-682-1262 ) (24 hours a day, 7 days a week) Overseas callers: 1-613-941-0004 (24 hours a day, 7 days a week) Email: nrac-aci@cbsa-asfc.gc.ca (marine only)\n81. For a complete description of all notifications, error messages and codes and their application, as well as risk assessment notices, refer to the “Client resources” tab of the Electronic Commerce section or Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD).\nCorrections to Cargo and/or Conveyance Data\n82. Changes to cargo and/or conveyance data shall be made as soon as they are known. Add/Change/Delete (Cancel) 83. An “Add” is used for the first submission (original) of any data, whether it is cargo or conveyance data. It must be transmitted within the timeframes as prescribed in the Reporting of Imported Goods Regulations . 84. A “Change” involves the pre-load/pre-arrival re-transmission of the entire record (all applicable data elements), which will then replace the entire record on file. As a rule, the carrier will be required to transmit a change to update the current conveyance record or cargo record when any of the data elements on the current transmission to the CBSA change. Individual data elements are not to be transmitted separately. 85. However, if a CCN, SRN on a cargo transmission or the actual CRN on a conveyance transmission needs to be changed, the client must first transmit a record to delete the cargo, conveyance, or supplementary report, and then transmit an “Add” for the new report with the new CCN, SRN or CRN. A change request will not be accepted in these cases. 86. A “Delete” (cancel) is used for the complete removal of records or packages of records. If individual data elements or loops of segments are to be deleted, these must be processed as changes. The specific data transmitted on the delete does not necessarily have to be identical to the original add or change – only the “key” data (i.e. CCN or CRN and whether the record is a cargo or conveyance) must be identical. 87. Deletions may be made at any time up until the data is electronically arrived at the port of report. Note: Un-arrived cargo and conveyance records are to be deleted (cancelled) if unused within 30 days. 88. Prior to loading, electronic changes will restart the 24 hour clock. A new EDTL must be transmitted to reflect the new time of loading. The CBSA will then have 24 hours to review the new information. 89. If additional information is required by the CBSA for risk assessment purposes while a container is on a “Do not load” or on a “Hold” status, the carrier and/or freight forwarder will be required to make changes. If a change/amendment is submitted in response to a “Do not load” notice, loading can proceed once a cancellation notice is received. 90. For conveyance transmissions, electronic cancellations will be accepted at any time as long as there are no related cargo transmissions on file. If a vessel is no longer coming to Canada, the electronic conveyance transmission must be deleted. ACI Exemptions 91. This section will cover circumstances in which pre-load/pre-arrival cargo and/or conveyance data is not required under Section 12.1 of the Customs Act . 92. Should clients choose to transmit data for any of the listed exemptions and/or exceptions they must do so within the timeframes specified in Appendix A of this memorandum. A complete list of the information that a carrier must include in the conveyance and cargo transmission(s) are found in Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD). 93. Clients voluntarily transmitting conveyance data for empty vessels must transmit the conveyance report in the same timeframe as if goods may be reported on the vessel. Note: The CBSA will perform periodic monitoring of the records kept by carriers related to electronic conveyance and cargo information, as identified in paragraph 8 in this memorandum. This will include information that may be transmitted, should clients choose to do so, for commercial goods and conveyances that otherwise fall under exemptions/exceptions. Exemptions from Cargo and Conveyance Data Sets 94. The following are exemptions from cargo and conveyance data sets: (a) CSA Shipments (full load) – for eligible goods that meet the requirements under section 10.2 of the Accounting for Imported Goods and Payment of Duties Regulations ; (b) Canadian and foreign military cargo when on a military leased or owned vessel; (c) Canadian and foreign government cargo when on a government leased or owned vessel; (d) Fish reported on a fishing vessel including the conveyance report for the fishing vessel; (e) Ferries, when not transporting commercial goods for which the ferry conveyance operator has a contract of carriage. Commercial goods for which a highway carrier has the contract of carriage and are being transported by a highway carrier on board a ferry are subject to highway pre-arrival requirements (see Memorandum D3-4-2, Highway Pre-arrival and Reporting Requirements ); (f) Foreign scientific, exploratory or research vessels; for policy and procedures regarding foreign scientific or exploratory expeditions visit Memorandum D2-1-2, Foreign Scientific or Exploratory Expeditions in Canada . (g) Ancillary equipment – all vessels, regardless of registry, operating exclusively in international trade may transport stevedoring equipment from port to port in Canada only if the equipment is imported temporarily and is used solely for the loading, discharging, and handling of cargo; (h) Mail (Canada Post, United States mail, international) – Full load only; (i) Hand-carried commercial goods; (j) In-ballast/empty vessels; (k) Dunnage – Packaging material such as boards, blocks, planks, metal or plastic bracing, used in supporting and securing packages for shipping and handling. Exemptions from Cargo Data – Only Conveyance Data Required 95. The following is exempted from the cargo data - only conveyance data is required. (a) Mail (Canada Post, United States Mail, Diplomatic Mail, International) – as part of a mixed load. 96. All of the above exemptions, with the exception of fish reported on a fishing vessel, must be reported at the arrival of the vessel to the local CBSA office, by presentation of a completed form A6, General Declaration and form A6A, Freight/Cargo Manifest . 97. Vessels arriving in-ballast (empty) for which ACI and a CACM has not been transmitted, must report upon arrival of the vessel, to the local CBSA office, by presentation of a completed form A6, General Declaration . 98. Carriers coming to Canada in-ballast have the option of transmitting their ACI electronically to the CBSA. If a carrier chooses this option, they must also report electronically by sending a CACM. To take advantage of the electronic process, a carrier must have a valid carrier code. In this scenario, the carrier must also use their own carrier code at time of export. 99. At this time, vessels coming to Canada in-ballast that do not have a CBSA issued carrier code, are allowed to use a 9ITN generic carrier code when reporting. In-ballast carriers who do have their own carrier code must use their own code at time of report. The 9ITN cannot be used. 100. If an exporting carrier does not have their own carrier code and reported into Canada using a 9ITN, they are to use the 9ITN at time of export. If an exporting carrier does have their own carrier code, they must use their own carrier code at time of export. The CBSA form BSF732, National Targeting Centre – Pre-arrival Notice may also be submitted to the National Targeting Centre (NTC) and the local CBSA commercial office to assist in expedited clearance by email: cbsa-asfc-pans-apa@cbsa-asfc.gc.ca . 101. Cargo that is to be discharged in Canada must be reported, at the arrival of the vessel, to the local CBSA commercial office by presentation of a completed form A6A, Freight/Cargo Manifest . 102. When copies of bills of lading are filed, a summary list of bill of lading numbers must be attached to the inward form A6A, Freight/Cargo Manifest , and must include a list of all the marks and numbers of cargo containers on board. 103. When one bill of lading covers more than one container load, the number of pieces in each container and the total number of pieces in all containers must be shown on the bill of lading. 104. Under local arrangements, non-duplicating numbers assigned by agents or dock operators may be accepted as the CBSA inward report numbers. When a carrier maintains a computerized cargo system and its reports are numbered within the system, the numbers assigned by the carrier will be accepted as the CBSA inward report numbers. In all other cases, the CBSA will assign the inward report number from a local series beginning at number one (1) on April 1st each year. 105. The CCN for any shipment will consist of the carrier code, inward report number, a hyphen and the bill of lading number, e.g., 9386 1234-L12. For bulk cargo not carried under bills of lading, the complete cargo CCN will consist of the carrier code followed by the inward report number, e.g., 9386 1234. 106. When an ACI exempt shipment is moving overland (in bond under the marine carrier’s CCN), the marine carrier’s BOL (Bill of Lading) must clearly indicate: “This cargo is in bond and carried under form A6A, Freight/Cargo Manifest .”. This will advise the onward carrier that although the cargo is being carried as a domestic movement in their system, the freight must be delivered to the sufferance warehouse at destination and held until the CBSA authorizes its release. 107. All tracing of outstanding cargo control shipments will be directed by the CBSA to the carrier responsible for the overland movement. Unique Shipment Processes 108. The following marine specific processes are not exempt from pre-load/pre-arrival data; however the reporting and/or pre-load/pre-arrival requirements differ in some manner. ACI Transmission and Reporting Requirements for Multiple Canadian Ports of Call 109. Electronic conveyance and cargo transmissions must be transmitted to the FPOA as per the specified timeframes in Appendix A of this memorandum. 110. The conveyance data includes the requirement that all Canadian ports of call must be transmitted. Individual cargo transmissions will reflect the specific Canadian port of destination for that cargo. 111. Foreign or United States registered vessels must provide form A6, General Declaration inward and outward report at each subsequent port of call after the FPOA. The CRN submitted on the paper form A6, General Declaration must match the reference number transmitted on the electronic conveyance report. Example: A foreign vessel calls into the port of Montréal where it discharges cargo, proceeds to Hamilton to discharge cargo, and continues on to Sault Ste. Marie where more cargo is discharged. The marine carrier transmits ACI conveyance report to the FPOA, Montréal. On departure from Montréal, the marine carrier will present a paper form A6, General Declaration outward conveyance report. A paper form A6, General Declaration inward conveyance report will be presented upon arrival in Hamilton. Then, on departure from Hamilton, a paper form A6, General Declaration outward conveyance report will be presented. The same paper process will be repeated at the Port of Sault Ste. Marie, i.e. a paper form A6, General Declaration inward report and a paper form A6, General Declaration outward conveyance report upon departure. 112. There are no requirements for a Canadian vessel to submit form A6, General Declaration at subsequent ports of call. A6 Reporting Requirements for Vessel at Anchor 113. A vessel required to wait at an anchoring point due to port congestion or boarding of surveyors/testers, may do so without providing an A6 General Declaration inward/outward to the CBSA for a period of no longer than forty-five (45) days as long as the vessel is not docking, berthing or conducting any commercial activities at a CBSA port, and that no crew is disembarking while at anchor. In-transit Shipments 114. When cargo arriving in Canada by vessel is unloaded from the conveyance and moves in-transit through Canada and the marine carrier’s contract of carriage ends in a country other than Canada, the in-transit movement type code “23” must be provided. In addition, consignee information must be provided in the consignee name and address fields. 115. When the carrier’s contract of carriage ends in Canada and they are aware that the shipment is in-transit, the CBSA requires that they transmit their cargo as per above, with the in-transit movement type code “23”. However, if the carriers’ system will not accept the code, the words “in-transit” should be provided in the remarks field, along with movement type code 24 (cargo import). 116. The CBSA acknowledges carriers are not always aware that the shipment is in-transit. If this is the case, then the import movement type, code 24, will be accepted on the cargo transmission. The consignee name and address will be provided in the consignee name and address field. A Canadian name and address will also be transmitted in the delivery address field. This may be a sufferance warehouse or rail yard. Freight Remaining on Board (FROB) Cargo 117. For all goods that are FROB in Canada while in-transit to a third country (including the United States) and never intended to be imported into Canada, the responsible carrier must comply with the requirement to provide cargo and conveyance information within the timeframes specified in Appendix A of this memorandum. The FROB movement type code 26 must be provided. 118. For more information on transmission requirements for FROB cargo, refer to Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD). Canadian Goods Returned 119. The return of goods to Canada after they are taken out of Canada is an importation of those goods. Carriers must electronically transmit pre-load/pre-arrival cargo data to the CBSA within the prescribed timeframes as described in the Reporting of Imported Goods Regulations . Provision of this data satisfies the requirement set out in section 12.1 of the Customs Act . 120. To satisfy the requirements under section 12(1) of the Customs Act . The carrier must also transmit the CACM upon arrival. Consortium and Co-load Agreements 121. For information on the responsibility to provide pre-arrival/pre-load ACI by cargo carriers and Conveyance Operating Carriers (COC) in a business agreement (consortium, code share, interline, brokered load and variations thereof), refer to the Carrier Requirements section of Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods . Emergency Stops 122. Emergency stops are defined as stops for medical, weather, mechanical difficulties or security threats. 123. When pre-load/pre-arrival data has been transmitted and these stops exceed 8 hours, carriers will be required to advise the National Targeting Centre (NTC) by telephone with the updated information. Cargo data must be updated electronically as soon as known to reflect the new FPOA and its EDTA. NTC: 1-855-NTC-1CNC ( 1-855-682-1262 within Canada or the United States) or 1-613-941-0004 (Overseas callers, 24 hours a day, 7 days a week). 124. If the emergency stop is less than eight hours, no update to the conveyance transmission is required. Non-emergency Repairs 125. For repairs to conveyances that were completed outside of Canada and do not meet the definition of emergency repairs, carriers must transmit cargo and conveyance data to the CBSA within the prescribed advance timeframes, identifying the repair as the cargo. Pre-arrival Diversions/Split Shipments 126. The following procedures are applicable if the carrier is informed, while on route to Canada, that some but not all of the containers on a cargo report are being diverted to another location or will be split from the original CCN, upon arrival in Canada: (a) A change to the original cargo transmission must be transmitted, removing the diverted container(s) and changing the weight, number of units and any other applicable data elements; and (b) A new cargo report must be submitted with a new CCN to identify the containers that have been removed from the original CCN. A notation must be made in the “Special Instructions” field showing the original CCN and indicating that the shipment is either a diversion or split shipment. Unscheduled Diversions 127. For vessels carrying cargo that must arrive at an unscheduled Canadian port due to unforeseen circumstances and are ACI-capable, pre-load/pre-arrival information must be submitted to the CBSA prior to vessels arrival in Canada, at which point the CBSA will conduct appropriate risk assessment. 128. Timeframes for an ACI transmission will be relaxed in the event the vessel is already at sea at the time of the diversion. 129. Carriers are required to include the reason for the diversion in the “Special Instructions” field of the ACI cargo data transmissions. 130. For vessels being operated by carriers who do not have the ability to communicate with the CBSA via EDI, whether due to closure of the carrier’s office/system or lack of a CBSA carrier code, the appropriate documentation [carrier, vessel (PAN and form A6, General Declaration ), crew, cargo (form A6A, Freight/Cargo Manifest ), and container information (ship’s manifest)], is to be scanned and sent via email to the NTC, with a “CC” to the nearest CBSA marine port at which the cargo and conveyance will arrive. The carrier is also required to advise the TCCU support line of the outage. Refer to Appendix C of this memorandum for a list of email addresses. Once the office has been re-opened, the carrier will be required to transmit full ACI cargo reports; keying of conveyance reports would not be required. In the “Special Instructions” field on the cargo report, the carrier is required to note that documentation was presented at time of arrival. 131. If the carrier’s office in one location is closed due to the unforeseen circumstances, but their other office is open, ACI will be transmitted but will be outside of the required timeframes. Timelines (pre-load/due date) will be relaxed and risk assessment will be prioritized. Carriers will be instructed to include the reason for the unforeseen diversion in the “Special Instructions” field of their transmission. 132. No persons or cargo are to be offloaded from the vessel prior to the CBSA risk assessment having been conducted. The CBSA will have one hour to perform risk assessment once they have sent confirmation of receipt of a ship’s manifest submission. Offloading is not to occur until the one hour has elapsed from the CBSA confirmation of receipt of a ship’s manifest submission. If further customs processing is required of the vessel, cargo, or crew the carrier will be notified within that one hour time period. 133. In cases where a carrier had originally transmitted the movement type on the ACI cargo report as FROB but now wants to move the goods in-transit via another mode for furtherance to the intended destination, the carrier is required to transmit a change. However, if the carrier’s system is down due to the unexpected or unforeseen diversions, the carrier is to contact the NTC to do the change. 134. In cases where the ACI cargo report was transmitted and the carrier wishes to off-load the cargo to remain on the dock until it can be exported by another vessel, the carrier is required to contact the NTC for permission to off-load the cargo. Overages/Shortages 135. Where there are discrepancies between transmitted data and/or reported cargo and the actual number of pieces found on arrival, the process documented in the Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods must be followed. An overage occurs only where pre-load/pre-arrival data was transmitted and the quantity of goods initially reported upon arrival at FPOA, is found, by the carrier/freight forwarder to exceed the quantity of goods reported to the CBSA pre-load/pre-arrival and upon arrival. If no data was transmitted pre-load/pre-arrival and no report occurred, and the goods are discovered post arrival, this constitutes non-report, not an overage, and may be subject to penalty action. Tugs and Barges 136. Pre-load/pre-arrival data requirements pertaining to tugs and barges are to be transmitted within the timeframes outlined in Appendix A of this memorandum. 137. Tugs and barges are both considered conveyances and pre-load/pre-arrival ACI must be submitted for each tug and/or barge. 138. The same voyage/trip number must be transmitted in the applicable fields on all transmissions associated with all tugs, barges and cargo that are involved in the following scenarios. 139. An in ballast (empty) tug, or, a tug pulling one or more barges without cargo: If there is no cargo on any of the barges being pulled by the tug, there is no ACI requirement for pre-load/pre-arrival cargo and conveyance. The reporting would be done on a form A6, General Declaration . In addition, the CBSA form BSF732, National Targeting Centre – Pre-arrival Notice should also be submitted to the National Targeting Centre (NTC) to assist in expedited clearance by email: cbsa-asfc-pans-apa@cbsa-asfc.gc.ca . 140. A tug pulling one or more barges with cargo: Cargo data must be transmitted for the cargo on each barge, referencing the corresponding CRN. Conveyance data would be transmitted electronically for the tug. Conveyance data would also be transmitted for each barge. The voyage/trip number for the tug, the barge(s) and the cargo must be the same. The number of crew is to be transmitted on the tug conveyance report. A zero is to be transmitted in the number of crew field for the conveyance transmission for each barge. 141. A tug pulling a mix of barges with cargo, and barges without cargo: Cargo transmissions must be transmitted electronically for the cargo on each barge, referencing the corresponding CRN. No cargo transmissions are required for the empty barge(s). A conveyance transmission is to be transmitted electronically for all of the barges and for the tug. The voyage/trip number for the tug, the barge(s) and the cargo must be the same. The number of the crew must be indicated on the tug conveyance report. A zero is to be transmitted in the number crew field for the conveyance transmission for each barge, unless there are crew onboard the barge, then number of crew onboard each barge must be transmitted on the tug conveyance report. 142. Self-propelled barges: an electronic cargo report must be transmitted for the cargo on each barge, referencing the corresponding CRN. A conveyance transmission must be transmitted electronically for each barge. If there is more than one barge the same voyage/trip number must be shown on all of the cargo and conveyance transmissions. If there is more than one barge for this scenario, the number of crew must only be transmitted on one of the barge conveyance transmissions; a zero will be submitted in that field on the other conveyance transmission(s). 143. A tug carrying cargo and towing empty barges: cargo transmissions must be submitted for the cargo, referencing the CRN of the tug. A conveyance transmission must be transmitted electronically to represent the tug. 144. An in ballast (empty) tug that is not pulling barges: There is no requirement for electronic pre-load/pre-arrival cargo and conveyance transmission. A form A6, General Declaration must be completed and submitted to the CBSA upon arrival. In addition, the CBSA form BSF732, National Targeting Centre – Pre-arrival Notice may also be submitted to the National Targeting Centre (NTC) to assist in expedited clearance by email: cbsa-asfc-pans-apa@cbsa-asfc.gc.ca . Foreign Military Vessels Carrying Solely Military Cargo on Board 145. Foreign military vessels are exempt from the requirement for ACI cargo and conveyance transmissions. The masters of these vessels must file a form A6A, Freight/Cargo Manifest and are authorized to make verbal conveyance reports at the FPOA for inward or outward movements. 146. Foreign military vessels, including ships of war, military transports, military supply ships, and military support vessels which are owned or controlled by the government of any country are entitled to ships’ stores as per the Schedule to the Ships’ Stores Regulations . 147. Where visiting forces are stationed in Canada, their goods may be imported without payment of duties and taxes under the provisions of tariff item 9827.00.00. Foreign Government Vessels 148. All non-military foreign government vessels are exempt from the requirement for ACI cargo and conveyance transmissions. The masters of these vessels must file a form A6, General Declaration and A6A, Freight/Cargo Manifest upon the arrival of the vessel to the local CBSA office. Canadian Military Vessels Carrying Solely Military Cargo on Board 149. Canadian military vessels are exempt from the requirement for ACI cargo and conveyance transmissions. The masters of these vessels must file a form A6A, Freight/Cargo Manifest and are authorized to make verbal conveyance reports at the FPOA for inward or outward movements. 150. Canadian military vessels that are proceeding outside Canada and military service ships that are required to report under section 95 of the Customs Act (outward report) and that are proceeding outside Canada are entitled to ships’ stores as per the Schedule to the Ships’ Stores Regulations . The term “proceed outside Canada” means to advance beyond: (a) the land mass of Canada; (b) the internal waters; or (c) the territorial sea of Canada. 151. The master of a Canadian warship or service ship must advise the local CBSA office on the 31st day the vessel has been in a Canadian port that the vessel will be remaining in port. An inventory is then to be completed by the CBSA of all ships’ stores aboard the vessel. Following the completion of the inventory, the sale on board of these goods will no longer be permitted, the designation of these materials as “Ships Stores” as per the Schedule to the Ships’ Stores Regulations will be lost, thus allowing the purchase of similar goods in the local economy by crew members. 152. Declarations as returning residents are required from members of the crew upon their arrival from foreign ports or high seas maneuvers of a duration of more than 48 hours. Crew members are entitled to the personal exemptions provided under 98.04 of the Customs Tariff . Canadian Government Vessels 153. Canadian government vessels are defined as those vessels owned, leased, or operated by the federal or provincial governments of Canada. Canadian Coast Guard vessels, as well as Fisheries and Oceans Canada and Hydrographic Services vessels, are included in this category. Military vessels are not included in this group. 154. Masters of these vessels, must present a completed form A6, General Declaration in the following circumstances: (a) when arriving from a foreign port; (b) when departing from a foreign port; or (c) when taking aboard in bond stores. 155. Government vessels must meet safety inspection and certificate of competency requirements under the Canada Shipping Act . 156. Canadian Coast Guard ships that are proceeding on a voyage to the Arctic are entitled to ships’ stores as per the Schedule of the Ships’ Stores Regulations . Canadian-registered vessels that are operated by the Government of Canada to obtain scientific data on the high seas, including weather, research, and fisheries patrol ships, are also entitled to ships’ stores. 157. Personal declarations are required from crew when returning from a foreign port. Crew members are entitled to personal exemptions under heading 98.04.of the Customs Tariff . Fishing Vessels 158. The CBSA cooperates with the Department of Fisheries and Oceans Canada in the administration of programs under the Coastal Fisheries Protection Act . Under these programs, fishing vessels from prescribed participating states, referred to as “licensed foreign fishing vessels” are permitted entry into Canadian fishing waters to acquire Canadian fish and fish products. The CBSA’s role under these programs is to facilitate the inward and outward movements of licensed foreign fishing vessels while satisfying all requirements of the Customs Act and the legislation of Other Governmental Departments (OGDs). 159. Licensed foreign fishing vessels must report inward at the nearest CBSA office, as per inward report instructions, prior to commencing their fishing operation under license with Fisheries and Oceans Canada. A vessel operating outside the territorial sea, and proceeding outside Canada is entitled to ships stores as a fishing ship reported and proceeding outside Canada. For additional information, refer to Ships’ Stores Regulations . Licensed foreign fishing vessels operating within the territorial sea are not entitled to ships stores. 160. Licensed foreign fishing vessels operating without bonded stores will be granted a seasonal clearance after initial inward report. This clearance will be valid for the duration of the season and will relieve vessels from the requirement to enter only at ports having CBSA services. 161. Licensed foreign fishing vessels operating with bonded stores will have their stores sealed while in port or when operating within the territorial sea. Crew members will be permitted the alcohol and tobacco allowances permitted to all visitors, as outlined in Memorandum D2-1-1, Temporary Importation of Baggage and Conveyance by Non-residents . Licensed foreign fishing vessels leaving Canada with bonded stores must enter a port having CBSA service upon their return. 162. Licensed foreign fishing vessels landing fish and fish products in Canada must file a form A6A, Freight/Cargo Manifest with the CBSA. 163. The CBSA must be advised whenever a change in the crew on board licensed foreign fishing vessels occurs. The master of the vessel is responsible for ensuring that the CBSA receives a report of all crew members offloaded for medical treatment or crew rest. 164. Licensed Fisheries program vessels without a seasonal clearance must file an outward report to the CBSA on form A6, General Declaration , on each occasion the vessel leaves the territorial sea. For more information on outward reports and cargo export, refer to Memorandum D3-1-8, Cargo – Export Movements . 165. Licensed Fisheries program vessels are not considered to be in the coasting trade unless they engage in the practice of moving goods between two points in Canada. In that case, procedures outlined in Memorandum D3-5-7, Temporary Importation of Vessels , must be followed. The movement of fish or fish products from a Fisheries program vessel to another within the territorial sea is not considered to be coasting when the receiving vessel is moving the cargo outside of Canada for export. 166. The Department of Fisheries and Oceans Canada has identified several transshipment points within the territorial sea where Fisheries program vessels can meet, with the prior approval of the nearest CBSA office, for transfer of crew, supplies, or fish and fish products. The transfer of fuel between fisheries program vessels within the territorial sea is prohibited due to environmental concerns. 167. Spare parts and fuel to be consumed in Canada are subject to the provisions of the Customs Tariff and the Excise Tax Act . 168. Licensed Fisheries program vessels entering Canada from a foreign port for the purpose of going to a transshipment point must satisfy requirements outlined in paragraph 165. Ferries 169. Ferries operating internationally must file with the CBSA one inward and one outward report on form A6, General Declaration , at the close of each day’s operations. For more information on outward report, refer to Memorandum D3-1-8, Cargo – Export Movements . Each report must specify the number of trips made during the day and the total number of passengers carried. An itemized record of tourist automobiles, trucks, etc., is not required but the total number of vehicles in each class must be shown for each trip. 170. Passenger ferries without commercial goods are exempt from ACI. 171. Ferries are required to transmit pre-arrival cargo and conveyance information as well as a CACM when transporting commercial and personal goods for which the ferry conveyance operator has a contract of carriage. 172. Commercial cargo placed onboard a ferry, where the ferry operator maintains the contract of carriage to move those goods, is subject to Marine ACI reporting requirements and timeframes. 173. Highway ACI reporting requirements and timeframes apply if a commercial highway conveyance is placed onboard a ferry and the highway carrier maintains the contract of carriage. Refer to the Memorandum D3-4-2, Highway Pre-arrival and Reporting Requirements for additional information. 174. Passengers and their goods embarking onto or disembarking from a ferry are subject to normal reporting requirements. For more information on the normal reporting requirements, refer to D2 Memoranda series, International Travel . 175. Railway car ferries operating internationally may report inward on form A1 in lieu of the form A6 – General Declaration when the goods carried in each car are reported on separate cargo control documents. For more information on Rail reporting, refer to Memoranda D3-6-6, Rail Pre-arrival and Reporting Requirements . Yachts (Pleasure Craft) 176. Yachts are determined to be commercial or non-commercial (private), depending on the purpose of the vessel’s entry to Canada. 177. A yacht is determined to be a commercial vessel if any of the passengers have paid for passage or if the vessel is: (a) transporting commercial goods, (b) transporting goods for hire, (c) conducting promotional business in Canada, and (d) coming to Canada to pick up passengers who have paid for passage or to pick up cargo. 178. Commercial vessels are not permitted to report to the CBSA through the Telephone Reporting Centre (TRC). These vessels must report to the CBSA according to the procedures contained in this Memorandum, which includes direct report to a Port of Entry on a form A6, General Declaration , provision of the crew list, ships stores and all other documentation required under the Customs Act and the Immigration and Refugee Protection Act . 179. The yacht is determined to be non-commercial (private), if the purpose of the trip is for pleasure or leisure only. Yachts owned by private citizens or corporations are considered non-commercial if: (a) no person on board has paid for passage; (b) the vessel is not transporting commercial goods or goods for remuneration; and, (c) the corporation is not conducting promotional activities on board the vessel while in Canada. 180. The reporting requirements for these non-commercial (private) yachts depend on the number of passengers on board including the crew. Yachts that are carrying 29 persons or fewer, including the crew, are permitted to report to the CBSA through the TRC, refer to Memorandum D2-5-12, Telephone Reporting for General Aviation and Private Boats . Yachts that are carrying more than 29 persons, including the crew, must report to the CBSA directly at the Port of Entry. Other Unique Shipping Processes 181. Other unique shipment processes are referenced in Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods . They are as follows: Transmitting Accurate Data; Goods Found Astray (Misrouted Goods); Non-resident Importer; Transporting “to order” Shipments; Moving Company and Personal Effects; Entered to Arrive and Value Included Shipments; Ship's Stores; Duty Free Shops (Goods Imported by Duty Free Shops); Carnet and other temporary imports; Unscheduled Emergency Diversion – Goods moving within Canada. Tariff Treatment of Vessels in International Service 182. For the purposes of this memorandum, a Canadian vessel is defined as a vessel engaged in international commercial transportation which is registered in Canada, and (a) was built in Canada; or (b) all duties have been paid; or (c) has been deemed to be duty paid under the terms of some other Act. Note: Any vessel that is not a “Canadian vessel” as defined above is deemed to be a foreign vessel for CBSA purposes and, if in international service, should be classified under tariff item No. 9801.10.10. 183. Canadian vessels engaged in international commercial service are not admissible under tariff item No. 9801.10.10. Rather they are to be classified under either tariff item No. 9813.00.00 or No. 9814.00.00, if applicable. Where Canadian vessels arriving in Canada do not qualify for importation under either of these tariff items, they shall be classified under the appropriate tariff item in Chapter 89 of the Customs Tariff . 184. Where Canadian vessels are returning to Canadian waters and repairs and modifications were done during the course of the vessel’s operations abroad, customs duties may be reduced or removed as provided under the Vessel Duties Reduction or Removal Regulations . All such repairs or enhancements shall be reported to the CBSA and duly accounted for upon the vessel’s first return to Canada, even if the vessel is continuing in international service. 185. A foreign vessel must either be formally accounted at the CBSA or exported from Canada within 30 days of importation. 186. Foreign vessels operating in international commercial service that are unable to depart from Canada due to ice conditions will not be considered as imported. They should be documented in an appropriate manner and allowed to leave at the earliest opportunity. 187. Any vessel classified under tariff item No. 9801.10.00 and subsequently diverted to a dutiable use in Canada, is considered as having been diverted from the use originally intended and the importer will be held liable for payment of full duty under the appropriate tariff item in Chapter 89 of the Customs Tariff . Vessel’s Clearance Requirements – General 188. All vessels engaged in international commercial service arriving in Canada must present without delay to the nearest CBSA office specifically designated for the clearance of vessels, type of cargo, and method of carriage (i.e. containers, bulk, break-bulk), with the required equipment and services available to process the conveyance, container, and cargo. For a list of marine commercial offices and the types of vessels and cargo that may be reported at each, refer to CBSA external website . The complete inward report package includes: form E1, Ships Stores Declaration ; Crew List (FAL form 5) and Passenger List (FAL form 6) , if applicable; the form BSF552, Crew's Effects Declaration . The package must be presented to the local CBSA office, and must be stamped by the CBSA and sent back to the originator, prior to any persons being allowed to disembark or embark the vessel, or any cargo being discharged. Note: Containerized cargo in-transit through, or originating from the United States are exempt from radiation screening requirements. 189. For vessels exempted from ACI, the completed form A6, General Declaration must be submitted to the CBSA. 190. All copies of the form A6, General Declaration will be date-stamped and signed by the CBSA. The presence of the CBSA signature and date-stamp signifies acceptance of the inward report and is not to be considered a validation of all information of the form. A copy must be kept by the carrier as a proof of report. 191. Cargo may only be discharged with the CBSA permission as signified by the presence of the CBSA signature and date-stamp on the form A6, General Declaration . 192. After the form A6, General Declaration is numbered (when required), date-stamped and signed by the CBSA, copies will be distributed as follows: (a) one copy with attachments retained by the CBSA; (b) one copy with attachments to Statistics Canada; and, (c) one copy faxed back to the vessel or to the agent for presentation to the harbour master. 193. To ensure a smoother vessel clearance in international commercial service, in addition to the requirements listed in paragraphs 188 to 192, carriers may provide a completed form BSF732, National Targeting Centre - Pre-arrival Notice to the NTC via email, either by the ship’s agent or master. Providing this information does not constitute vessel clearance. 194. It is the master’s responsibility to ensure that no goods are discharged from the vessel, that no one other than a Canadian Private Sector Domestic Employee, medical officer of health, or an officer acting in an official capacity is allowed to board the vessel, and that no one is allowed to leave the vessel, until such time as CBSA requirements have been completed. 195. With the prior consent of the CBSA, officers from OGDs, supercargoes, or ships agents may accompany the CBSA on board to complete official or company business, provided there is no interference with CBSA procedures which are to take precedence over any other transactions. 196. If a vessel that arrives from a foreign port requires anchoring in the harbour or stream, due to exceptional circumstances, the CBSA may proceed aboard to accept the ships stores list, crew declaration, and seal ships stores only if all health and safety requirements are met, and local management deems that it is safe to do so. Masters or agents are to be advised that the boarding of the vessel for this purpose is simply a preliminary function carried out to enable the vessel to proceed with local port routine without undue delay, and is not to be considered a substitute for formal reporting or CBSA clearance procedures. When practicable, the formal inward report may be taken at this time; should the vessel arrive after hours, the ship’s master or agent may present the inward report the following day. 197. Vessels moving through locks in a canal system will not be boarded upon or disembarked from by the CBSA unless fully stopped, anchored and secured to the canal wall. Under no circumstances will an officer board such a vessel other than by way of a properly secured gangplank. Similarly, vessels in stream will not be boarded upon or disembarked from unless stopped and anchored. 198. Use of water taxis for channel clearances is at the vessel operator’s expense. The CBSA will only pay for such taxis where the vessel is being boarded exclusively for official CBSA purposes. 199. All carriers must report any illnesses/health issues related to communicable disease on board to the Public Health Agency of Canada (PHAC) quarantine officer for assessment as soon as possible prior to arrival at a Canadian port. In addition to providing this information to the CBSA National Targeting Centre, carriers will notify PHAC by emailing phac.cns-snc.aspc@canada.ca . Should a carrier need to reach a quarantine officer urgently, they may call 1-833-615-2384. PHAC should be notified only if there are concerns with respect to a communicable disease illness. For more information, refer to the Quarantine Act . 200. In the event that the CBSA is advised of a death or serious injury on board a vessel arriving in Canada, the CBSA will promptly advise the appropriate police and health authorities, will authorize their embarkation on board the vessel at the earliest possible moment and will endeavour to assist them in carrying out an investigation of the incident and assist them in removing any injured or deceased persons. However, the CBSA will remain responsible for maintaining control over the situation and ensuring that the CBSA requirements are completed even if delayed. 201. On occasion, the CBSA will board the vessel to ensure that it is in compliance with the registration, safety compliance, and crew certification provisions of the Canada Shipping Act . This will include verifying that the following documents are present and valid: (a) Certificate of Registry; (b) Passenger Ship Safety Certificate; (c) Cargo Ship Safety Certificate (500 tons or more); (d) Cargo Ship Safety Equipment Certificate; (e) Cargo Ship Safety Radiotelegraphy Certificate or Cargo Ship Safety Radiotelephony Certificate (under 1600 tons); (f) Ship Sanitation Certificate; (g) Load Line Certificate; (h) Officers’ Certificates of Competency; and/or, (i) Certificate of Insurance or other financial security. 202. Where it is determined that a certificate is not present, is invalid, or is likely to expire prior to the anticipated departure date, the captain will be informed of this fact as well as the nearest ships safety office. Appropriate operational steps will be taken to ensure that the vessel is not granted an outward clearance until such time as a valid certificate is presented. 203. In instances where animals on board the vessel will be going ashore, they must first be reported to the CBSA. The CBSA will in turn notify the Canadian Food Inspection Agency (CFIA), National Animal Health Program. Permission to disembark the animals will be granted only once authorization to do so is received from CFIA and once all necessary animal health permits are presented and validated. Seaway Traffic 204. Under normal circumstances, vessels destined for ports west of Montréal, will not be boarded and sealed at Montréal unless goods or persons are to be taken on board or discharged in Montréal, or the vessel is in port for more than 48 hours. 205. For vessels reporting ACI, Montréal will be considered as the FPOA and the electronic conveyance reports must be transmitted to this port, unless the vessel stopped somewhere else in Canada first. 206. For vessels exempt from ACI, Montréal will be considered as the FPOA and the completed form A6, General Declaration must be submitted to the CBSA. 207. Immigration forms will be submitted to the FPOA and passengers will be examined at that point. 208. CFIA, National animal health program requirements will be observed at Montréal. 209. Passenger baggage will be examined at the FPOA. 210. The CBSA, reserves the right to have any vessel at anchor boarded and undergo complete customs formalities, including searching crew effects and the vessel, crew interrogations and documentation examination as deemed relevant to the presiding officer in accordance with the Customs Act and Regulations. Vessels Arriving at Non-CBSA Ports 211. A carrier engaged in international commercial transportation with cargo for discharge at a place where a CBSA office is not located, must first transmit ACI reports to a CBSA office and then report inward, in accordance with the provisions of the Customs Act and Reporting of Imported Goods Regulations . Accounting documents must be presented at the nearest CBSA office for the goods on board, and at the discretion of the chief of operations of the local CBSA office, the CBSA will be in attendance to observe the discharge of the cargo. 212. The CBSA may grant permission for vessels to discharge or load cargo at non-CBSA ports subject to the provisions of the Special Services Regulations (refer to Memorandum D1-2-1, Special Services ). 213. If the vessel has additional cargo for delivery at another CBSA seaport, accounting documents for this additional cargo must be presented at the CBSA office where the goods are to be unloaded. 214. Where a vessel in-ballast (empty) properly reports inward at a CBSA office on route to the non-CBSA port, the attendance of the CBSA will not be required at the non-CBSA port to affect clearance of the vessel. However, the CBSA may wish to be present to provide clearance at its discretion. 215. Where vessel clearance is to be issued by the next CBSA port of call or directly to a foreign point as the case may be, and where clearance is given at the CBSA port, such clearance will be shown on the documentation as via the non-CBSA port. Delivery Requirements and Transfers to Sufferance Warehouses 216. Cargo arriving by marine vessel under a marine cargo control document must be reported to a type AM or AW sufferance warehouse at the port of discharge. For more information on sufferance warehouses, refer to Memorandum D4-1-4, Customs Sufferance Warehouses . 217. Goods authorized to move, but unreleased may move on the original manifest from FPOA, to the stated destination primary warehouse that is licensed to receive marine shipments, or to the CBSA port of export (as indicated on the manifest), without a re-manifest. Liability for duties and taxes on the unreleased goods will remain with the bonded carrier associated with the CCN on the manifest, regardless of the carrier that physically transports the goods. Cargo tracers, if required, and any penalties for cargo infractions, will be issued against the carrier associated with the CCN on the manifest. 218. Consolidated shipments consigned to a bonded freight forwarder and reported by the primary carrier at the FPOA, may be authorized by the CBSA to move directly to the freight forwarder CW type, sufferance warehouse on the primary CCN as long as both are destined to the same CW sufferance warehouse. Refer to Memorandum D3-3-1, Freight Forwarders Pre-arrival and Reporting Requirements for required conditions. 219. Intact cargo arriving in highway or rail service for export in bond under a marine CCD may be delivered directly to the designated seaport. For more information, refer to Memorandum D3-1-8, Cargo – Export Movements . Coastwise Shipping 220. Vessels in international commercial service may drop off and pick up cargo at more than one location in Canada provided that all of the following conditions are met: (a) the vessel was cleared by the CBSA at the time of its initial arrival in Canada; (b) all crew disembarked or cargo unloaded originated outside of Canada; and (c) all crew embarked or cargo laden on board is destined to a point or points outside of Canada. 221. Vessels moving as outlined in the previous paragraph are termed to be moving “Coastwise” this term is separate and distinct from the term “coasting,” which refers to the transportation of goods or people between points in Canada. For more information on passenger processing in coastwise, refer to Memorandum D2-3-7, Marine Operations – Canada Border Services Agency Processing of Cruise Ships . 222. Vessels moving coastwise, whether laden or in ballast, remain subject to CBSA control and must be reported to the CBSA at each point of arrival and departure. Where the stay in port will be of a short duration, a combined form A6, General Declaration inward/outward vessel report may be accepted. Normal cargo reporting procedures will apply. 223. Vessels moving coastwise may not offload international waste or non-compliant wood packaging materials including dunnage, pallets or crating without the permission of the CBSA. Permission to offload international waste or non-compliant wood packing materials will only be granted where CFIA-approved facilities exist for the safe disposal of these items. 224. The CBSA boarding coastwise vessels will verify the security of the bonded stores’ seals and replace them if necessary. (Coastwise vessels that have transited international waters are permitted to arrive with their seals broken.) The CBSA will also make any required amendments to the crew list, and grant an issue of bonded stores where appropriate. Safety certificates will also be verified prior to an outwards coastwise report being accepted. 225. While passengers and crew are at liberty to entertain invited guests on board a ship in port, the presence of such persons is to be reported by the carrier, in writing to the CBSA prior to embarkation. Visitors are to be advised that any goods removed from the ship may be subject to duties. Searches of such persons or their possessions may be carried out where there are reasonable and probable grounds to suspect that the person is in possession of undeclared goods. For more information on search of persons, refer to Memorandum D2-3-7, Marine Operations – Canada Border Services Agency Processing of Cruise Ships . 226. The outwards report of vessels moving coastwise must be made to the CBSA in sufficient time to permit inspection formalities to be completed prior to departure. The CBSA will not be responsible for delays in departure due to late outwards report from the marine company or its agent, or for delays due to non-compliance with legislative requirements. For more information on outward reporting, refer to Memorandum D3-1-8, Cargo – Export Movements . 227. Permission to sail may be refused by the CBSA where it has been determined that the vessel is not in compliance with Canadian law, or that any fees, duties, or penalties due to the Crown have not been paid. Any costs incurred by such delays will be the responsibility of the vessel operator. Stevedoring Equipment (Ancillary Equipment) 228. All vessels, regardless of registry, operating exclusively in international trade may transport stevedoring equipment from port to port in Canada only if the equipment is imported temporarily and is used solely for the loading, discharging, and handling of cargo. International Waste 229. International waste refers to ship’s refuse that contains, or is suspected to contain any food, plant and animal product or by-product and that originated as food that was taken on a vessel, or as a result of transportation of animals on a vessel. International waste regulations apply to waste originating in all countries, other than the continental Unites States. In addition, certain fruit, vegetables and other plant products from all countries, including the United States, are prohibited entry into Canada under the Plant Protection Act and Plant Protection Regulations , these products must also be disposed of as international waste. 230. All vessels will be considered to be carrying international waste upon their arrival in Canada and this waste may be subject to inspection by the CBSA. All international waste must be secured in containers whose top, sides and bottoms prevent the escape of solids and liquids, with a tightly fitting lid to reduce spills and prevent exposure to wildlife, vermin and birds. International waste may only be offloaded in Canada with the approval of the CBSA and where Canada Food Inspection Agency (CFIA)-approved routes and CFIA-approved disposal facilities exist. If no CFIA-approved facilities exist at the port, international waste must be safely contained and remain on board the vessel. 231. Any international waste offloaded from marine vessels must be controlled, transported and disposed of in accordance with the CFIA's International Waste Directive . Marine vessel owners or their agents/representatives are responsible for ensuring the requirements of the International Waste Directive are met. For more information on CFIA requirements, refer to Memorandum D19-1-1- Food, Plants, Animals and Related Products . Wood Packaging Material 232. Wood packaging material (WPM) is defined as wood or wood products used in supporting, protecting or carrying a commodity, and includes dunnage. All ship borne dunnage within a container, on a flat-rack, etc. that is not bracing cargo on the ship's deck, is considered WPM. For more information on CFIA requirements and regulations on wood packaging, refer to Memorandum D19-1-1- Food, Plants, Animals and Related Products . Outward Report / Exports 233. For information on electronic outward reporting and exports, refer to Memorandum D3-1-8, Cargo – Export Movements and Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD). Coasting Trade License 234. For information on coasting licenses, refer to Memorandum D3-5-7, Temporary Importation of Vessels and Customs Notice (18-12), Coasting Trade Vessels Leaving Canadian Waters . Canada–European Union Comprehensive Economic and Trade Agreement (CETA) 235. For information on CETA, refer to Memorandum D11-5-15, Canada–European Union Comprehensive Economic and Trade Agreement (CETA) Rules of Origin and Customs Notice 17-30, Implementation of the Canada–European Union Comprehensive Economic and Trade Agreement (CETA) . Post Arrival Changes 236. Changes to cargo data (post arrival) must be made as soon as they are known. Electronic changes by carriers will be accepted prior to release or acquittal of the cargo document. Failure to Submit Pre-arrival / Pre-load Information 237. The CBSA requires complete information pertaining to all specified goods arriving in Canada. Where no pre-load/pre-arrival information was transmitted and no other exemption or exception exists, the carrier must transmit a cargo report as soon as it is discovered. Sanctions may be issued to the carrier for non-report for goods for which no pre-load/pre-arrival information was transmitted, and for which no report was made to the CBSA. Contingency Plan in the Event of System Failure 238. The CBSA System Outage Contingency Plan sets out the procedures for importing commercial goods in the event of a full CBSA system outage in all modes. Clients may contact the TCCU at 1-888-957-7224 for additional clarification. Penalty Information 239. For information on administrative penalties, refer to Memorandum D22-1-1, Administrative Monetary Penalty System . Information on AMPS penalties is available on the CBSA external website . 240. Other administrative sanctions, such as the revocation of program privileges and penalties of Other Government Departments, may also be applicable. Additional Information 241. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 . Appendix A Pre-arrival Timeframes The following chart summarizes the pre-arrival timeframes for transmitting Conveyance, Cargo, and Empty Cargo Container Data: Conveyance Transmission Timeframes (cargo loaded in a country other than the United States) Conveyances with containerized cargo 96 hours before arrival Conveyances with break-bulk cargo 24 hours before arrival Conveyances with bulk cargo 24 hours before arrival Conveyances with empty marine containers 96 hours before arrival Conveyances with a combination of goods described above 96 hours before arrival Conveyance Transmission Timeframes (cargo loaded in the United States) Conveyances with containerized, bulk or break-bulk 24 hours before arrival Conveyances with empty containers 4 hours before arrival Cargo Transmission Timeframes (cargo loaded in a country other than the United States) Containerized cargo 24 hours before loading Break-bulk cargo 24 hours before arrival Bulk cargo 24 hours before arrival Empty marine containers 96 hours before arrival Cargo Transmission Timeframes (cargo loaded in the United States) Containerized, bulk or break-bulk 24 hours before arrival Empty marine containers 4 hours before arrival Note: If the duration of the voyage is less than the pre-arrival timeframe required, data must be transmitted before the departure of the vessel to a port in Canada as outlined in Schedule 1 and Schedule 2 of the Reporting of Imported Goods Regulations . Appendix B Bulk Cargo 1. The CBSA defines bulk cargo as \"Goods that are transported in large quantities without packaging or packing. This may include a carrier ship's hold, railcar, tanker, or trailer, etc.\" Bulk cargo is composed of either: (a) free flowing articles such as oil, fuel, grain, coal, ore and the like, which can be pumped or run through a chute or handled by dumping; or uniform cargo that generally must be shoveled, pumped, blown, scooped or forked in handling; or (b) uniform cargo that stows as solidly as bulk cargo and requires mechanical handling for lading and discharging. Break-bulk Cargo 2. Break-bulk cargo is commercial goods that are neither transported within a cargo container nor in bulk (e.g. grain stowed loosely in the vessel's hold) and include goods such as oil and gas equipment, construction equipment, and automobiles. Example: New and used vehicles will be classified as break bulk cargo. Although uniform in nature, vehicles have identifying marks (such as a Vehicle Identification Number (VIN)). One necessary aspect of bulk cargo is fungibility. The presence of a VIN removes that component from the shipment of new or used vehicles. 3. The difference between bulk and break-bulk cargo is not only based on the type of cargo, but also on the way in which the cargo is stowed or loaded. For example, goods stowed loosely in a hold (not in boxes or containers) will be considered bulk. Palletized boxes of those goods loaded directly into a hold (but not loose or containerized) will be considered break-bulk. Bulk or break-bulk goods in containers (whether on pallets, skids, etc. or not) are considered containerized cargo. Sample List of Bulk Cargo Commodities and Commodity Types This list maybe changed and updated as deemed appropriate by the CBSA Coils of steel and other metals Rails of steel and other metals Wire rods of steel and other metals (may be coiled or flat) Ingots of metal (precious or otherwise) Round bars of steel or other metal Deformed bars/rebars (of metal) Plates (of metal) Billets (of metal) Slabs (of metal) Pipes (of metal) Beams (of metal) Tubes/Tubing (of metal) Angles, shapes and sections (of metal) Sheets (of metal) Expanded metal Flat bars (of metal) Strand wire (of metal) Sawn Timber/Lumber as a commodity (not as packaging material) Paperboard/Fiberboard/Plywood as a commodity (not as packaging material) Paper products as a commodity (wood pulp, newsprint and paper rolls and not as packaging material) Certain perishable goods, not in boxes, bags or containerized, and not frozen, but laden and stowed in a way similar to other types of bulk cargo (includes seafood and produce) Blooms (similar to \"billets\" of metal) Anodes/Cathodes, in sheets only (may be corrugated) Appendix C List of Contacts for Unscheduled Diversions National Targeting Centre (NTC) Calls within Canada and the United States Telephone: 1-855-NTC-1CNC ( 1-855-682-1262 ) (24 hours a day, 7 days a week) Overseas callers Telephone: 1-613-941-0004 (24 hours a day, 7 days a week) NTC Marine E-mail: nrac-aci@cbsa-asfc.gc.ca Technical Commercial Client Unit (TCCU) 1-888-957-7224 Calls within Canada and the United States 1-613-946-0762 for overseas callers TCCU E-mail: tccu-ustcc@cbsa-asfc.gc.ca Regions Contact Emails: Saint John, New Brunswick: atl_cbsa-asfc_targeting_sjnb-g@cbsa-asfc.gc.ca St. John's, Newfoundland: atl_cbsa-asfc_nl_operations-g@cbsa-asfc.gc.ca Halifax, Nova Scotia: containerinquiries.atl-hfx@cbsa-asfc.gc.ca Montréal, Quebec: que_montreal_smf@cbsa-asfc.gc.ca Prince Rupert, British Columbia: shared.princerupert@cbsa-asfc.gc.ca Vancouver, British Columbia: cbsa.commercial-809.asfc@cbsa-asfc.gc.ca Appendix D Cargo Control Document Specifications (A6A, Freight/Cargo Manifest ) 1. Privately printed cargo control documents must adhere to the format and specification instructions provided below. No deviation from the established format, as set out in the samples provided in this Appendix, will be permitted. Minor deviations, however, may be permitted in the field specifications, provided they do not impede the expeditious processing of the document by the CBSA. 2. Departmental approval is not required for the private printing of cargo control documents. However, a cargo control document that has been privately printed in a fashion which impedes its expeditious processing by the CBSA will be rejected by the CBSA for reporting purposes. In such instances, the carrier will have to reprint the cargo control document so that it meets the CBSA requirements. 3. The CBSA continually assesses forms and procedures with a view to instituting improvements. It is recommended, therefore, that carriers limit the printing of their cargo control documents to a supply sufficient to cover a period no longer than twelve months. This would preclude having surplus stock on hand in the event of revisions to the form. 4. The CBSA will assist carriers in ensuring that their privately printed cargo control documents meet the CBSA requirements. 5. Goods must be reported to the CBSA on one of the following forms: (a) an advice note aligned to the Economic Council of Europe (E.C.E.) layout (I.C.S. Bill of Lading format) with the inclusion of the carrier code, CCN and Entry/Acquittal Number fields in the upper and lower right corners of the document as per sample (1); (b) an advice note aligned to sample (2); (c) form A6A, Freight/Cargo Manifest , as per sample (3). 6. When the advice note is utilized as the support documentation to the form A6, General Declaration , inward report, the document set must provide for five CBSA copies to be placed in the following sequence: 1. Station Copy 2. Station Copy 3. Station Copy 4. Long Room Copy 5. CBSA Delivery Authority Copy 7. When the advice note is utilized only for distribution to the importer/broker for presentation to CBSA for release, the document set must include two CBSA copies: Long Room and CBSA Delivery Authority. 8. All the CBSA copies of the cargo control document are to be white in colour. 9. The copy designators as listed below are to be printed in the lower left corner of the CBSA copies: 1. Station Copy 2. Station Copy 3. Station Copy 4. To be delivered by consignee to CBSA Long Room Copy 5. To be delivered by consignee to CBSA Delivery Authority Copy 10. The designation for the releasing Border Services Officer's signature, as worded below, is to be printed on the face of the CBSA Delivery Authority copy in the lower right corner: Note: The shipment described herein is now released to the warehouse operator. Border Services Officer 11. Locations noted \"Free Area\" on the attached samples is for the carrier's use, i.e., rates and charges. 12. Provision must be made for container number and vessel (shipped per) fields. 13. The document size of the cargo control document differs by the format used. The ICS Bill of Lading format must be between 17 and 19.5 cm wide and no more than 28 cm in length. The width excludes a maximum allowance of 2.5 cm for side margin tear offs and continuous feed pinholes. The advice note format aligned to sample (2) must be between 17 and 19.5 cm wide and between 14 and 28 cm in length. The width excludes a maximum allowance of 2.5 cm for side margin tear offs and continuous feed pinholes. 14. The field sizes for the additional information to be shown on the ICS Bill of Lading format are as follows: Field Identifier/Width/Depth Acquittal Number 36/10 Standard 30/10 Minimum 6/6 Standard Carrier Code 8/10 Standard 4/6 Standard 3/6 Minimum Cargo Control Number 28/10 Standard 22/10 Minimum 4/6 Standard 6/6 Standard Copy Designator to document width 4/6 Standard 3/6 Minimum 15. The field sizes for the advice note format aligned to sample (2) are as follows: Field Identifier/Width/Depth Company logo, name and address 53/10 Standard 43/10 Minimum 6/6 Standard 4/6 Minimum Acquittal No. 30/10 Standard 6/6 Standard 4/6 Minimum Manifested from 25/10 Standard 20/10 Minimum 2/6 Standard to 25/10 Standard 20/10 Minimum 2/6 Standard Consignee name and address 51/10 Standard 41/10 Minimum 4/6 Standard Field Identifier/Width/Depth Carrier code 8/10 Standard 4/6 Standard Cargo control number 22/10 Standard 4/6 Standard Shipper name and address 51/10 Standard 41/10 Minimum 4/6 Standard Foreign point of lading 30/10 Standard 2/6 Standard Location of goods 30/10 Standard 2/6 Standard No. of packages 7/10 Standard 5/10 Minimum 9/6 Standard Description and marks 33/10 Standard 9/6 Standard Weight 81/10 Standard 71/10 Minimum 4/6 Standard Copy designator 81/10 Standard 71/10 Minimum 4/6 Standard 3/6 Minimum References Issuing office: Transporter and Cargo Control Programs Unit Program and Policy Management Division Commercial Program Directorate Commercial and Trade Branch Headquarters file: 7700-1 Legislative references: Customs Act Canada Shipping Act Coastal Fisheries Protection Act Excise Act Excise Tax Act Immigration and Refugee Protection Act Plant Protection Act Quarantine Act Customs Tariff Accounting for Imported Goods and Payment of Duties Regulations Customs Bonded Warehouse Regulations Plant Protection Regulations Reporting of Imported Goods Regulations Ships’ Stores Regulations Special Services Regulations Transportation of Goods Regulations Other references: D1-2-1 , D2 Memoranda series , D2-1-1 , D2-1-2 , D2-3-7 , D2-5-12 , D3-1-1 , D3-1-8 , D3-3-1 , D3-4-2 , D3-5-7 , D3-6-6 , D4-1-4 , D11-5-15 , D17-1-4 , D19 Memoranda series , D19-1-1 , D22-1-1 , D23-2-1 Marine Electronic Commerce Client Requirements Document (ECCRD) Customs Notice 17-30, Implementation of the Canada–European Union Comprehensive Economic and Trade Agreement (CETA) Customs Notice (18-12), Coasting Trade Vessels Leaving Canadian Waters International Waste Directive", @@ -4687,7 +4687,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-5-1", "marginal_note": "Appendix A", - "part": "", + "part": "Marine Pre-load/Pre-arrival and Reporting Requirements", "division": "", "heading": "", "text": "Pre-arrival Timeframes\nThe following chart summarizes the pre-arrival timeframes for transmitting Conveyance, Cargo, and Empty Cargo Container Data:\nConveyance Transmission Timeframes (cargo loaded in a country other than the United States) Conveyances with containerized cargo 96 hours before arrival Conveyances with break-bulk cargo 24 hours before arrival Conveyances with bulk cargo 24 hours before arrival Conveyances with empty marine containers 96 hours before arrival Conveyances with a combination of goods described above 96 hours before arrival\nConveyance Transmission Timeframes (cargo loaded in the United States) Conveyances with containerized, bulk or break-bulk 24 hours before arrival Conveyances with empty containers 4 hours before arrival\nCargo Transmission Timeframes (cargo loaded in a country other than the United States) Containerized cargo 24 hours before loading Break-bulk cargo 24 hours before arrival Bulk cargo 24 hours before arrival Empty marine containers 96 hours before arrival\nCargo Transmission Timeframes (cargo loaded in the United States) Containerized, bulk or break-bulk 24 hours before arrival Empty marine containers 4 hours before arrival\nNote: If the duration of the voyage is less than the pre-arrival timeframe required, data must be transmitted before the departure of the vessel to a port in Canada as outlined in Schedule 1 and Schedule 2 of the Reporting of Imported Goods Regulations .", @@ -4705,7 +4705,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-5-1", "marginal_note": "Appendix B", - "part": "", + "part": "Marine Pre-load/Pre-arrival and Reporting Requirements", "division": "", "heading": "", "text": "Bulk Cargo\n1. The CBSA defines bulk cargo as \"Goods that are transported in large quantities without packaging or packing. This may include a carrier ship's hold, railcar, tanker, or trailer, etc.\" Bulk cargo is composed of either:\n- (a) free flowing articles such as oil, fuel, grain, coal, ore and the like, which can be pumped or run through a chute or handled by dumping; or uniform cargo that generally must be shoveled, pumped, blown, scooped or forked in handling; or\n- (b) uniform cargo that stows as solidly as bulk cargo and requires mechanical handling for lading and discharging.\nBreak-bulk Cargo\n2. Break-bulk cargo is commercial goods that are neither transported within a cargo container nor in bulk (e.g. grain stowed loosely in the vessel's hold) and include goods such as oil and gas equipment, construction equipment, and automobiles.\nExample: New and used vehicles will be classified as break bulk cargo. Although uniform in nature, vehicles have identifying marks (such as a Vehicle Identification Number (VIN)). One necessary aspect of bulk cargo is fungibility. The presence of a VIN removes that component from the shipment of new or used vehicles.\n3. The difference between bulk and break-bulk cargo is not only based on the type of cargo, but also on the way in which the cargo is stowed or loaded. For example, goods stowed loosely in a hold (not in boxes or containers) will be considered bulk. Palletized boxes of those goods loaded directly into a hold (but not loose or containerized) will be considered break-bulk. Bulk or break-bulk goods in containers (whether on pallets, skids, etc. or not) are considered containerized cargo.\nSample List of Bulk Cargo Commodities and Commodity Types\nThis list maybe changed and updated as deemed appropriate by the CBSA\n- Coils of steel and other metals\n- Rails of steel and other metals\n- Wire rods of steel and other metals (may be coiled or flat)\n- Ingots of metal (precious or otherwise)\n- Round bars of steel or other metal\n- Deformed bars/rebars (of metal)\n- Plates (of metal)\n- Billets (of metal)\n- Slabs (of metal)\n- Pipes (of metal)\n- Beams (of metal)\n- Tubes/Tubing (of metal)\n- Angles, shapes and sections (of metal)\n- Sheets (of metal)\n- Expanded metal\n- Flat bars (of metal)\n- Strand wire (of metal)\n- Sawn Timber/Lumber as a commodity (not as packaging material)\n- Paperboard/Fiberboard/Plywood as a commodity (not as packaging material)\n- Paper products as a commodity (wood pulp, newsprint and paper rolls and not as packaging material)\n- Certain perishable goods, not in boxes, bags or containerized, and not frozen, but laden and stowed in a way similar to other types of bulk cargo (includes seafood and produce)\n- Blooms (similar to \"billets\" of metal)\n- Anodes/Cathodes, in sheets only (may be corrugated)", @@ -4723,7 +4723,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-5-1", "marginal_note": "Appendix C", - "part": "", + "part": "Marine Pre-load/Pre-arrival and Reporting Requirements", "division": "", "heading": "", "text": "List of Contacts for Unscheduled Diversions\nNational Targeting Centre (NTC) Calls within Canada and the United States Telephone: 1-855-NTC-1CNC ( 1-855-682-1262 ) (24 hours a day, 7 days a week)\nOverseas callers Telephone: 1-613-941-0004 (24 hours a day, 7 days a week)\nNTC Marine E-mail: nrac-aci@cbsa-asfc.gc.ca\nTechnical Commercial Client Unit (TCCU) 1-888-957-7224 Calls within Canada and the United States 1-613-946-0762 for overseas callers TCCU E-mail: tccu-ustcc@cbsa-asfc.gc.ca\nRegions Contact Emails:\n- Saint John, New Brunswick: atl_cbsa-asfc_targeting_sjnb-g@cbsa-asfc.gc.ca\n- St. John's, Newfoundland: atl_cbsa-asfc_nl_operations-g@cbsa-asfc.gc.ca\n- Halifax, Nova Scotia: containerinquiries.atl-hfx@cbsa-asfc.gc.ca\n- Montréal, Quebec: que_montreal_smf@cbsa-asfc.gc.ca\n- Prince Rupert, British Columbia: shared.princerupert@cbsa-asfc.gc.ca\n- Vancouver, British Columbia: cbsa.commercial-809.asfc@cbsa-asfc.gc.ca", @@ -4741,7 +4741,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-5-1", "marginal_note": "Appendix D", - "part": "", + "part": "Marine Pre-load/Pre-arrival and Reporting Requirements", "division": "", "heading": "", "text": "Cargo Control Document Specifications (A6A, Freight/Cargo Manifest )\n1. Privately printed cargo control documents must adhere to the format and specification instructions provided below. No deviation from the established format, as set out in the samples provided in this Appendix, will be permitted. Minor deviations, however, may be permitted in the field specifications, provided they do not impede the expeditious processing of the document by the CBSA.\n2. Departmental approval is not required for the private printing of cargo control documents. However, a cargo control document that has been privately printed in a fashion which impedes its expeditious processing by the CBSA will be rejected by the CBSA for reporting purposes. In such instances, the carrier will have to reprint the cargo control document so that it meets the CBSA requirements.\n3. The CBSA continually assesses forms and procedures with a view to instituting improvements. It is recommended, therefore, that carriers limit the printing of their cargo control documents to a supply sufficient to cover a period no longer than twelve months. This would preclude having surplus stock on hand in the event of revisions to the form.\n4. The CBSA will assist carriers in ensuring that their privately printed cargo control documents meet the CBSA requirements.\n5. Goods must be reported to the CBSA on one of the following forms:\n- (a) an advice note aligned to the Economic Council of Europe (E.C.E.) layout (I.C.S. Bill of Lading format) with the inclusion of the carrier code, CCN and Entry/Acquittal Number fields in the upper and lower right corners of the document as per sample (1);\n- (b) an advice note aligned to sample (2);\n- (c) form A6A, Freight/Cargo Manifest , as per sample (3).\n6. When the advice note is utilized as the support documentation to the form A6, General Declaration , inward report, the document set must provide for five CBSA copies to be placed in the following sequence:\n- 1. Station Copy\n- 2. Station Copy\n- 3. Station Copy\n- 4. Long Room Copy\n- 5. CBSA Delivery Authority Copy\n7. When the advice note is utilized only for distribution to the importer/broker for presentation to CBSA for release, the document set must include two CBSA copies: Long Room and CBSA Delivery Authority.\n8. All the CBSA copies of the cargo control document are to be white in colour.\n9. The copy designators as listed below are to be printed in the lower left corner of the CBSA copies:\n- 1. Station Copy\n- 2. Station Copy\n- 3. Station Copy\n- 4. To be delivered by consignee to CBSA Long Room Copy\n- 5. To be delivered by consignee to CBSA Delivery Authority Copy\n10. The designation for the releasing Border Services Officer's signature, as worded below, is to be printed on the face of the CBSA Delivery Authority copy in the lower right corner:\nNote: The shipment described herein is now released to the warehouse operator.\nBorder Services Officer\n11. Locations noted \"Free Area\" on the attached samples is for the carrier's use, i.e., rates and charges.\n12. Provision must be made for container number and vessel (shipped per) fields.\n13. The document size of the cargo control document differs by the format used. The ICS Bill of Lading format must be between 17 and 19.5 cm wide and no more than 28 cm in length. The width excludes a maximum allowance of 2.5 cm for side margin tear offs and continuous feed pinholes. The advice note format aligned to sample (2) must be between 17 and 19.5 cm wide and between 14 and 28 cm in length. The width excludes a maximum allowance of 2.5 cm for side margin tear offs and continuous feed pinholes.\n14. The field sizes for the additional information to be shown on the ICS Bill of Lading format are as follows:\nField Identifier/Width/Depth\n- Acquittal Number 36/10 Standard 30/10 Minimum 6/6 Standard\n- Carrier Code 8/10 Standard 4/6 Standard 3/6 Minimum\n- Cargo Control Number 28/10 Standard 22/10 Minimum 4/6 Standard 6/6 Standard\n- Copy Designator to document width 4/6 Standard 3/6 Minimum\n15. The field sizes for the advice note format aligned to sample (2) are as follows:\nField Identifier/Width/Depth\n- Company logo, name and address 53/10 Standard 43/10 Minimum 6/6 Standard 4/6 Minimum\n- Acquittal No. 30/10 Standard 6/6 Standard 4/6 Minimum\n- Manifested from 25/10 Standard 20/10 Minimum 2/6 Standard to 25/10 Standard 20/10 Minimum 2/6 Standard\n- Consignee name and address 51/10 Standard 41/10 Minimum 4/6 Standard\nField Identifier/Width/Depth\n- Carrier code 8/10 Standard 4/6 Standard\n- Cargo control number 22/10 Standard 4/6 Standard\n- Shipper name and address 51/10 Standard 41/10 Minimum 4/6 Standard\n- Foreign point of lading 30/10 Standard 2/6 Standard\n- Location of goods 30/10 Standard 2/6 Standard\n- No. of packages 7/10 Standard 5/10 Minimum 9/6 Standard\n- Description and marks 33/10 Standard 9/6 Standard\n- Weight 81/10 Standard 71/10 Minimum 4/6 Standard\n- Copy designator 81/10 Standard 71/10 Minimum 4/6 Standard 3/6 Minimum", @@ -4759,7 +4759,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-5-1", "marginal_note": "References", - "part": "", + "part": "Marine Pre-load/Pre-arrival and Reporting Requirements", "division": "", "heading": "", "text": "Issuing office: Transporter and Cargo Control Programs Unit Program and Policy Management Division Commercial Program Directorate Commercial and Trade Branch Headquarters file: 7700-1 Legislative references: Customs Act Canada Shipping Act Coastal Fisheries Protection Act Excise Act Excise Tax Act Immigration and Refugee Protection Act Plant Protection Act Quarantine Act Customs Tariff Accounting for Imported Goods and Payment of Duties Regulations Customs Bonded Warehouse Regulations Plant Protection Regulations Reporting of Imported Goods Regulations Ships’ Stores Regulations Special Services Regulations Transportation of Goods Regulations Other references: D1-2-1 , D2 Memoranda series , D2-1-1 , D2-1-2 , D2-3-7 , D2-5-12 , D3-1-1 , D3-1-8 , D3-3-1 , D3-4-2 , D3-5-7 , D3-6-6 , D4-1-4 , D11-5-15 , D17-1-4 , D19 Memoranda series , D19-1-1 , D22-1-1 , D23-2-1 Marine Electronic Commerce Client Requirements Document (ECCRD) Customs Notice 17-30, Implementation of the Canada–European Union Comprehensive Economic and Trade Agreement (CETA) Customs Notice (18-12), Coasting Trade Vessels Leaving Canadian Waters International Waste Directive", @@ -4777,7 +4777,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-5-7", "marginal_note": "Temporary Importation of Vessels (part 1)", - "part": "", + "part": "Temporary Importation of Vessels", "division": "", "heading": "", "text": "Memorandum D3-5-7: Temporary Importation of \nVessels \n\nISSN 2369-2391 \nOttawa, March 12, 2025 \nOn this page \n Updates made to this D-memo \n Definitions \n Guidelines \no Reduction or Removal of Duties \no Marine Carriers \no Coasting Trade \no Exceptions to Coasting Trade Act Provisions \no Application for a Coasting Trade Licence \no Canadian Transportation Agency Process \no Issuance of the Coasting Trade Licence \no Reporting Requirements \no Time Periods \no Accounting Procedures on the 1/120 Basis \no Canadian Waters \no Two-week Window Respecting the Length of Coasting Trade Licence \no Cruise Ships \no Intercoastal Vessels \no Temporary Storage \no Failure to Meet Conditions of a Temporary Admission Authority \no Repairs or Modifications \no Accounting Requirements for Repairs or Modifications \n References \n Contact us \n\n2 \n\nUpdates made to this D-memo \n1. This memorandum has been revised to update the contact information for the \nCanada Border Services Agency (CBSA) and Transport Canada. \n2. Definitions for “in-transit call” and “place” were added for the purposes of the \nmemorandum. \n3. Paragraphs 5 and 6 have been added indicating that if vessels are temporarily \nimported into Canada for alteration or further processing, customs duty relief \nmay be available through the CBSA’s Duty Deferral program. \n4. Information outlining marine bonded carrier requirements and cargo control \nmovements was removed and reference was made to the applicable CBSA \nD-memorandum in paragraphs 11 and 12. \n5. Paragraph 15.(d), reflects the change to the Coasting Trade Act to add an \nexception for vessels engaged in seismic activities in waters above the \ncontinental shelf of Canada that are in relation to the exploration for mineral or \nnon-living natural resources of the continental shelf of Canada. \n6. Paragraph 23 was modified to include a service standard for the issuance of \nCBSA letters of authorization and denials for vessel temporary admission to \nthe coasting trade of Canada. \n7. Paragraph 26 was added to inform clients that the CBSA will accept a \n“Certificate of Fitness” issued by a certified authority as defined under the \nCanada Oil and Gas Certificate of Fitness Regulations as evidence that the \ninstallation meets the safety and pollution prevention requirements under \nsubsection 4(l)(d) and (e) of the Coasting Trade Act for foreign flagged, \noffshore drilling, production, diving or accommodation installations. \n8. Paragraph 53 provides clarification on temporarily importing demobilized vessels \nfor storage. \n9. Border Information Service contact information was added in paragraph 69. \n10. Additional revisions to the text do not affect or change any of the existing \npolicies or procedures contained in this memorandum. \n11. The reference page was updated to reflect the current issuing office. \n12. Paragraphs 37 & 38 have been amended to clarify duties and taxes owed for the \n120th is charged for every calendar month and not a 30 day period. ", @@ -4795,7 +4795,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-5-7", "marginal_note": "Temporary Importation of Vessels (part 2)", - "part": "", + "part": "Temporary Importation of Vessels", "division": "", "heading": "", "text": "This memorandum outlines the laws, policies, and procedures governing the \ntemporary importation of commercial vessels into Canada for use in the Canadian \ncoasting trade. \n\n3 \n\nDefinitions \nFor the purposes of this memorandum the following definitions apply: \nCanadian customs waters – means all the waters in the territorial sea, internal \nwaters, and the waters above the continental shelf of Canada within which a \nvessel falls under Customs jurisdiction by virtue of the Customs and Excise \nOffshore Application Act. \nCanadian ship – means a ship: \n(a) registered or listed under Part 2 of the Canada Shipping Act, 2001, and in \nrespect of which all duties and taxes under the Customs Tariff and the Excise \nTax Act have been paid; or, \n(b) built in Canada. \nCoasting trade – means: \n(a) the carriage of goods by ship, or by ship and any other mode of transport, \nfrom one place in Canada or above the continental shelf of Canada to any \nother place in Canada or above the continental shelf of Canada, either directly \nor by way of a place outside Canada, but, with respect to waters above the \ncontinental shelf of Canada, includes the carriage of goods only in relation to \nthe exploration, exploitation or transportation of the mineral or non-living \nnatural resources of the continental shelf of Canada; \n(b) subject to paragraph (c), the carriage of passengers by ship from any place \nin Canada situated on a lake or river to the same place, or to any other place in \nCanada, either directly or by way of a place outside Canada; \n(c) the carriage of passengers by ship from any place situated on the St. \nLawrence River northeast of the Saint Lambert lock or on the Fraser River west \nof the Mission Bridge: \n(i) to the same place, without any call at any port outside Canada, other \nthan one or more technical or emergency calls; or, \n(ii) to any other place in Canada, other than as an in-transit call, either \ndirectly or by way of a place outside Canada; \n(d) the carriage of passengers by ship from any place in Canada other than from a \nplace to which paragraph (b) \nor (c) applies: \n(i) to the same place, without any call at any port outside Canada, other \nthan one or more technical or emergency calls; or; \n\n4 \n\n(ii) to any other place in Canada, other than as an in-transit call, either \ndirectly or by way of a place outside Canada; \n(e) the carriage of passengers by ship, where the carriage of the passengers is \nin relation to the exploration, exploitation or transportation of the mineral or non- \nliving natural resources of the continental shelf of Canada; and is, \n(i) from any place in Canada to any place above the continental shelf of \nCanada; \n(ii) from any place above the continental shelf of Canada to any place in \nCanada; or, \n(iii) from any place above the continental shelf of Canada to the same place \nor to any other place above the continental shelf of Canada; and, \nwhere the carriage of the passengers is in relation to the exploration, exploitation or ", @@ -4813,7 +4813,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-5-7", "marginal_note": "Temporary Importation of Vessels (part 3)", - "part": "", + "part": "Temporary Importation of Vessels", "division": "", "heading": "", "text": "transportation of the mineral or non- living natural resources of the continental shelf of \nCanada; \n(f) the engaging, by ship, in any other marine activity of a commercial nature in \nCanadian waters and, with respect to waters above the continental shelf of \nCanada, in such other marine activities of a commercial nature that are in \nrelation to the exploration, exploitation or transportation of the mineral or non-\nliving natural resources of the continental shelf of Canada. \nForeign ship – means a ship other than a Canadian ship or a non-duty paid ship. \nIn-transit call – means any call, other than an emergency or technical call, by a ship \nat any place where passengers go ashore temporarily but who re-board the vessel \nbefore the ship leaves that place or are transported by land to another location to re-\nboard the same ship. \nNon-duty paid ship – means a ship registered in Canada in respect of which any \nduties and taxes under the Customs Tariff and the Excise Tax Act have not been paid. \nPlace – means for the purpose of the definition “coasting trade” in subsection (1) of \nthe Coasting Trade Act, a location in the territory of Canada or any vessel within the \nterritorial waters of Canada. A place above the continental shelf of Canada includes \nany ship, offshore drilling unit, production platform, artificial island, subsea \ninstallation, pumping station, living accommodation, storage structure, loading or \nlanding platform, dredge, floating crane, pipelaying or other barge or pipeline and any \nanchor, anchor cable or rig pad used in connection therewith. \nGuidelines \n1. The Canada Border Services Agency (CBSA), in association with the Canadian \nTransportation Agency (CTA) and Transport Canada, is responsible for administering \na temporary admission program for commercial vessels. The program provides for \n\n5 \n\nthe temporary, short-term market needs that cannot be met from existing fleet \ncapacity in Canada. Under the program, foreign and non-duty paid vessel operators \nmay apply (through a representative Canadian resident) to operate these vessels \ntemporarily in Canada under a Coasting Trade Licence (Form C48) and on a duty-\nreduced basis when no suitable Canadian vessel is available to carry out a specific \nmovement or provide a particular service. \n2. The CTA is responsible for determining whether a suitable Canadian vessel is \navailable to perform the coasting trade activity specified in the application. Once the \nCTA determines that no suitable Canadian vessel is available, the CBSA issues a letter \nof authority allowing the applicant to complete the process for a Coasting Trade \nLicence and start operations. \nReduction or Removal of Duties \n3. Duties reduction and removal provisions for vessels are found in the Vessel \nDuties Reduction or Removal Regulations. These Regulations are set under an \nauthority in a supplementary note to Chapter 89 the Customs Tariff. How the ", @@ -4831,7 +4831,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-5-7", "marginal_note": "Temporary Importation of Vessels (part 4)", - "part": "", + "part": "Temporary Importation of Vessels", "division": "", "heading": "", "text": "provisions are applied depends on the circumstances involved in a given \nsituation. \n4. Duty and tax relief may also be available if vessels are temporarily imported for \nrepair or other work. Tariff item No. 9993.00.00 of the Schedule to the Customs \nTariff and Memorandum D8-1-1: Amendments to Temporary Importation (Tariff \nItem No. 9993.00.00) Regulations, provide information regarding duty relief for \nvessels temporarily admitted to Canada for repair or alteration. \n5. If vessels are temporarily imported into Canada for further processing, customs \nduty relief may be available through the CBSA's Duty Deferral program. Further \ninformation is available in Memoranda D7-4-1: Duties Relief Program, D7-4-\n2: Duty Drawback Program and D7-4-3: NAFTA Requirements for the Duty \nDrawback and the Duties Relief Programs. \n6. Tariff item No. 9803.00.00 provides duty and tax relief for non-residents' \nconveyances and baggage, including non-commercial non-resident vessels \nimported for leisure use. For additional information see D2-1-1: Temporary \nImportation of Baggage and Conveyances by Non-residents. \n7. For vessels temporarily admitted to the coasting trade, the Vessel Duties \nReduction or Removal Regulations provide for the reduction or removal of \nduties that apply under the Customs Tariff when certain terms and conditions \nare met. \n8. The duties reduction for vessels authorized to operate temporarily in the \ncoasting trade are under what is referred to as the \"1/120 provision\" (see \n\n6 \n\nparagraphs 37 to 44). The exceptions to the above are vessels authorized to \noperate in the coasting trade of Canada in an \"intercoastal movement\" (see \nparagraph 52) and cruise ships authorized to operate on condition that no \nsuitable Canadian vessel is available (see paragraph 49). In such cases, duties \non the vessel will be reduced to zero for that movement. \n9. In addition, the Vessel Duties Reduction or Removal Regulations, under \nspecified conditions, reduce or remove duties that apply to certain vessels \nreturning to Canada after being repaired or modified (see paragraphs 59 to 67). \nThese regulations also provide tax relief for vessels temporarily imported for \nstorage (tariff item No 9993.00.00 provides customs duty relief for such \nvessels). \nMarine Carriers \n10. A vessel that qualifies for a Coasting Trade Licence and whose operator \ndesires to transport in bond goods within Canada must be authorized as a \nbonded marine carrier. For information on how to become a marine bonded \ncarrier, please consult Memorandum D3-1-1: Policy Respecting the Importation \nand Transportation of Goods. \n11. In the case of vessels operating in the coasting trade, each separate in bond \nshipment will be re-manifested on an A8A(B) – In Bond – Cargo Control \nDocument. The Cargo Control Document specifications for private printed \ndocuments and the completion requirements for Form A8A-B are outlined \nin Memorandum D3-1-1: Policy Respecting the Importation and Transportation ", @@ -4849,7 +4849,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-5-7", "marginal_note": "Temporary Importation of Vessels (part 5)", - "part": "", + "part": "Temporary Importation of Vessels", "division": "", "heading": "", "text": "of Goods. This memorandum contains information related to requirements and \nadministrative policies regarding the reporting, transportation of goods being \nimported into and moving in-transit through Canada. \n12. At the point of lading the cargo control documents must be presented to the \nCBSA for numbering from the local CBSA office series of numbers, except \nwhere a carrier has been assigned a series or block of numbers for its own use. \nIn either case, the number will be prefixed by the carrier's code. \nCoasting Trade \n13. The term \"coasting trade\" under the Coasting Trade Act, covers all marine activity \nof a commercial nature in Canada, including the carriage of passengers or goods, \nand above the Canadian continental shelf those activities when they are in \nrelation with the exploration, exploitation or transport of the minerals or non-living \nnatural resources of the continental shelf (see the section entitled \"Definitions\"). \n\n7 \n\nExceptions to Coasting Trade Act Provisions \n14. A Coasting Trade Licence is not required for a foreign ship or non-duty-paid \nship that is: \n(a) used as a fishing vessel, as defined by the Coastal Fisheries Protection Act, \nin any activity governed by that Act and that does not carry any goods or \npassengers other than goods or passengers incidental to any activity \ngoverned by that Act; \n(b) engaged in any ocean research activity commissioned by the Department of \nFisheries and Oceans; \n(c) operated or sponsored by a foreign government that has sought and \nreceived the consent of the Minister of Foreign Affairs to conduct marine \nscientific research; \n(d) engaged in seismic activities in waters above the continental shelf of Canada \nthat are in relation to the exploration for mineral or non-living natural \nresources of the continental shelf of Canada. This applies only to those \nvessels that are carrying out the collection of the scientific data and have \nonboard the data collection and research equipment/staff and therefore \nexcludes vessels that are providing support services like chase vessels, \nicebreakers and supply (personnel, fuel and other supplies) vessels; \n(e) engaged in salvage operations, except where such operations are performed \nin Canadian waters; \n(f) engaged, with the approval of a person designated as a pollution prevention \nofficer under section 174 of the Canada Shipping Act, 2001 or authorized \nunder paragraph 11 (2)(d) of that Act to carry out inspections, in activities \nrelated to a marine pollution emergency or to a risk of a marine pollution \nemergency; or, \n(g) conducting operations permitted by the United States Wreckers Act. \n\n15. Although the above vessels do not require a Coasting Trade Licence, they \nremain subject to the provisions of the Customs Tariff and may be dutiable, \nunless excepted by other specific duties relief mechanisms. Under the Customs \nAct, such vessels are also required to report to the CBSA on their arrival in and \ntheir departure from Canada. ", @@ -4867,7 +4867,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-5-7", "marginal_note": "Temporary Importation of Vessels (part 6)", - "part": "", + "part": "Temporary Importation of Vessels", "division": "", "heading": "", "text": "16. A foreign ship or a non-duty paid ship does not require a Coasting Trade \nLicence when assisting persons, ships, or aircraft in danger or distress in \n\n8 \n\nCanadian waters. The Goods for Emergency Use Remission Order provides \ntariff relief on vessels during these operations. \n17. A foreign ship or a non-duty paid ship does not require a Coasting Trade \nLicence to conduct operations permitted by the United States Wreckers Act. \nWhile the Act stipulates that vessels are not subject to duty while conducting such \noperations, they are not excluded from the requirement to make a timely report to \nthe CBSA about their activities in Canada. \nApplication for a Coasting Trade Licence \n18. An Application for Vessel Temporary Admission to the Coasting Trade of \nCanada for the use of a foreign or non-duty paid vessel is, in addition, an \napplication for temporary admission of the vessel on a duty-reduced basis, or in \ncertain circumstances, duty-removal basis. Such applications must: \na) be made by a person resident in Canada, who is acting on behalf of the \nship; and \nb) be submitted on a completed Form C47, Application for Vessel Temporary \nAdmission to the Coasting Trade of Canada. \n19. Applications should be for a specific vessel and its planned activities and be as \ncomplete and precise as possible (for example, to use the Canadian registered, \nnon-duty paid vessel, MV AXYZ, to move 300,000 bbls. of light crude, in one \nmovement from the abc refinery located at to the xyz dock at, starting on \nJanuary 1, 20xx, and ending on January 14, 20xx). Incomplete applications or \nthose containing a very general request will cause delays in processing the \napplication. For the best results, send your fully completed applications and any \nattachments to the CBSA, and send copies of all documentation to the CTA at \nthe following addresses: \nCanada Border Services Agency \nCommercial Registration \nCommercial and Trade Operations Division \n191 Laurier Avenue W., 12th Floor \nOttawa ON K1A 0L8 \nFax: 613-946-0242 \nEmail: coastingtrade-cabotage@cbsa-asfc.gc.ca \n\nCanadian Transportation Agency \nInsurance and Marine Determinations Division \n15 Eddy Street \n\n9 \n\nGatineau QC K1A 0N9 \nTelephone: 819-997-8354 \nFax: 819-934-0631 \nEmail: maritime@otc-cta.gc.ca \nWeb site: www.cta.gc.ca \n\nNote: Upon receipt of a copy of a properly completed application, the CTA will \ndetermine if a suitable Canadian vessel is available to perform the activity \ndescribed on the application. \nCanadian Transportation Agency Process \n20. Under sections 4 and 5 of the Coasting Trade Act, the Minister of Public Safety \nand Emergency Preparedness issues a licence for a foreign or non-duty paid \nship where he is satisfied that the CTA has determined that no Canadian or \nnon-duty paid ship is suitable and available to provide the service or perform \nthe activity described in the application. The Canadian Transportation Agency's \nGuidelines Respecting Coasting Trade Licence Applications, outlines the ", @@ -4885,7 +4885,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-5-7", "marginal_note": "Temporary Importation of Vessels (part 7)", - "part": "", + "part": "Temporary Importation of Vessels", "division": "", "heading": "", "text": "process and various time frames for different types of applications. \n21. The CTA's portion of licence applications are processed in the following \nmanner: \n(a) after a thorough assessment of the application to ensure that all necessary \nmaterial is included, the pertinent information is provided to Canadian ship-\nowners/operators, and they are given a specified deadline to advise the \nCTA if they have a ship for the proposed engagement; \n(b) if no offers of ships are received on or before the set deadline, the CTA \ntakes the application for determination. In this instance, since no ships \nwere offered, the CTA normally determines that no suitable Canadian ship \nis available for the proposed engagement and advises the CBSA \naccordingly; \n(c) offers of Canadian or non-duty paid ships are to be sent at the earliest \npossible date to the CTA and copied to the applicant, but no later than the \nset deadline; and, \n(d) following the above submissions, pleadings are normally considered \nclosed. The application, including all relevant documentation, analysis, and \nreviews, is taken by the CTA for determination. The letter of decision is \nsent to the CBSA and copied to the applicant and all parties of record. \nAlthough the CTA may have determined that suitable Canadian or non-\n\n10 \n\nduty paid vessels are available, the applicant is not obligated to use the \nvessels offered. \nIssuance of the Coasting Trade License \n22. Once the CTA has issued a determination that no suitable Canadian vessel is \navailable, the CBSA will send a letter of authorization to the applicant. This \nletter outlines the remaining procedures required for the applicant to obtain \nthe Coasting Trade Licence for the vessel and begin operations. The CBSA will \nstrive to send a letter of authorization or denial to the applicant within two \nbusiness days after receiving a decision from the CTA in respect of a Coasting \nTrade Licence. \n23. The applicant will be required to present to the CBSA office specified in the \napplication and named in the letter of authority, the following: \n(a) a copy of the letter of authorization; \n(b) satisfactory evidence that the vessel complies with safety, pollution \nprevention, and competency requirements; and, \n(c) proof of payment of any applicable duties and taxes. \n24. Transport Canada, Marine Safety and Security is responsible for administering \nprovisions regulating safety, pollution prevention and competency requirements \nfor vessels and their crews operating in Canadian waters. The Coasting Trade \nAct stipulates that before a Coasting Trade Licence can be issued, satisfactory \nevidence that the vessel complies with all applicable safety, pollution \nprevention, and competency requirements for its temporary use in Canada must \nbe submitted to the CBSA. The applicant must submit a letter of compliance for \ncoasting trade from Transport Canada, Marine Safety and Security along with \nthe other documents as described in paragraph 23. ", @@ -4903,7 +4903,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-5-7", "marginal_note": "Temporary Importation of Vessels (part 8)", - "part": "", + "part": "Temporary Importation of Vessels", "division": "", "heading": "", "text": "25. Transport Canada does not inspect foreign registered Mobile Offshore Drilling \nUnit, production, diving or accommodation installations for the purpose of \nissuing a letter of compliance. The CBSA will now accept a \"Certificate of \nFitness\" issued by a certified authority as defined under the Canada Oil and \nGas Certificate of Fitness Regulations as evidence that the installation meets \nthe safety and pollution prevention requirements under subsection \n4(l)(d) and (e) of the Coasting Trade Act. \n26. For more information on safety, pollution, and competency requirements \ncontact: \n\n11 \n\nTransport Canada \nMarine Safety (Headquarters) - General Inquiries \nEmail: marinesafety-securitemaritime@tc.gc.ca \nPhone: 1-855-859-3123 (Toll Free) or 613-991-3135 (Local) \nTeletypewriter (TTY): 1-888-675-6863 \nFax: 613-990-1879 \nMailing Address: \nTransport Canada, Marine Safety and Security \nPlace de Ville, Tower C \n330 Sparks Street, 11th Floor \nOttawa, ON K1A 0N8 \n27. Before the Coasting Trade Licence can be issued, the CBSA also requires proof \nof satisfactory payment arrangements of applicable duties and taxes. Generally, \nforeign and non-duty paid vessels that have a letter of authorization for temporary \nadmission to the coasting trade of Canada will submit a Form B3-3: Canada \nCustoms Coding Form, for the payments of duties and taxes on the 1/120 basis. \n28. There may be instances where an application for a Coasting Trade Licence is \nmade on behalf of a foreign registered, Canadian-built or a previously duty paid \nvessel. Provided that no repairs or modifications to the vessel have been made in \na foreign country, there will be no duty liability owing. However, Canadian-built or \nduty paid vessels returning to Canadian waters within one year of having repairs \ndone in a foreign country or within three years of having modifications done will \nhave to pay duties and taxes. For vessels entering the coasting trade on a \ntemporary basis, duties and taxes will be assessed on the basis of 1/120 of the \nfull value of the vessel. Should a vessel return permanently to the coasting trade \nof Canada, duties and taxes will be collected on the value of the repairs or \nmodifications. \nReporting Requirements \n29. All vessels, including Canadian vessels, entering Canadian waters are required \nunder Section 12 of the Customs Act to report their arrival to the nearest CBSA \noffice using Form A6: General Declaration. Vessels authorized to operate in the \ncoasting trade must make a report inward to the coasting trade. \n30. As soon as the coasting trade movements set out in the Coasting Trade \nLicence are complete, vessels must report outward using Form A6 – General \nDeclaration. This confirmation of the vessel's departure closes the file that was \nopened by the inward report on arrival and the issuing of the Coasting Trade \nLicence. Vessels that are authorized to continue the coasting trade movement for ", @@ -4921,7 +4921,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-5-7", "marginal_note": "Temporary Importation of Vessels (part 9)", - "part": "", + "part": "Temporary Importation of Vessels", "division": "", "heading": "", "text": "an additional period will report outward only at the end of the final authorized \n\n12 \n\nperiod. However, an application to continue must be made before the expiry of \nthe previous authorization. \n31. Vessels that have completed the coasting trade movement but have been \nauthorized to transfer to a different temporary admission provision to remain in \nCanada, or are to be fully duty-paid, must complete Form A6 to confirm that the \nvessel is no longer in the coasting trade. A notation about the change should be \nmade on Form A6 and a copy of that authorization attached, or where applicable, \na copy of Form B3-3 attached. \n32. The notification of the vessel's departure is used to confirm the number of \nreduced duty payments on the basis of 1/120 that are required as a result of the \nvessel's authorized use in the coasting trade, and to indicate that additional \npayments on the 1/120 basis are not outstanding. \n33. Those who do not use their Coasting Trade Licence and approved authorization \nfor temporary admission of a vessel, should advise the CBSA and the CTA in \nwriting to avoid later investigation and requests for additional payment of duties. \nTime Periods \n34. Under the Coasting Trade Act, the maximum period for a Coasting Trade \nLicence is 12 months. This may be extended, upon application, for any number \nof additional periods of up to 12 months, if a further search of the Canadian \nmarine industry finds that no suitable Canadian vessel is available. \n35. Under the Vessel Duties Reduction or Removal Regulations, duties on vessels \nauthorized to be temporarily imported for use in Canadian waters will be \nreduced on the basis of 1/120 for no more than 12 consecutive months. These \nRegulations also provide duties to be reduced on the basis of 1/120 for \nadditional periods of not more than 12 consecutive months subject to the \navailability situation. \nAccounting Procedures on the 1/120 Basis \n36. Where temporary admission of the vessel on the 1/120 basis is authorized, duty \nwill be calculated as follows: \n(a) the value of the vessel in Canadian dollars, divided by 120 times the \napplicable rate of duty, equals the duty payable for each calendar month, \nor part of a calendar month during which the vessel remains in Canada; \nand, \n\n13 \n\n(b) the minimum payment under the accounting procedure equals one month \nof duties. It should be noted that the goods and services tax (GST) is \npayable. \n(c) the customs duty on 1/120th of the value for duty of the vessel for each \ncalendar month, or part of a calendar month during which the vessel \nremains in Canadian customs waters. \n37. When the coasting trade activities covers two separate calendar months or \nmore, duties and taxes are charged for each separate calendar month. \n38. While the minimum payment under this procedure equals one month of duties, \nit does not mean that a vessel is automatically duty-paid for one month's \noperation. It means a vessel authorized for a temporary admission for less ", @@ -4939,7 +4939,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-5-7", "marginal_note": "Temporary Importation of Vessels (part 10)", - "part": "", + "part": "Temporary Importation of Vessels", "division": "", "heading": "", "text": "than one month, a full month of duties/taxes is owed. \n39. Applicants should be aware that a vessel given temporary admission \nauthorization for 15 days cannot automatically apply it to the next 15 days. \nSimilarly, a vessel authorized for use in a particular area or for a specified \npurpose may not be used elsewhere, or for another purpose, unless an \namendment to the original condition is sought, granted, and a new licence \nissued. Vessels failing to respect these conditions will be subject to payment of \nadditional amounts of duties and enforcement action under the terms of \nthe Coasting Trade Act. \n40. You may pay customs duties in advance for the entire authorized period or \nmonthly for an authorization covering more than one calendar month. Monthly \npayments must be received by the CBSA before each calendar month. In both \ncases, duties must be paid before the vessel is used. The Coasting Trade \nLicence is issued to reflect the period of duty payment. Under no circumstances \nmay a Coasting Trade Licence be issued for a longer period than the S.I.C. 10 \nsurvey document or other appropriate certificate is valid. Transport Canada, \nMarine Safety and Security, would not normally validate the S.I.C. 10 survey \ndocument beyond the earliest expiry date of any of the vessel's safety \ncompliance certificates. You should contact Transport Canada for any \nextenuating circumstances involving the safety compliance of a ship. \n41. If you decide to permanently import a vessel currently operating on a temporary \nadmission authorization, the amount of customs duties payable on the vessel \nmay be reduced by an amount equal to the duty paid under the current \nauthorization. No credit can be given for duty and GST paid on a previous \nauthorization or on an authorization that has lapsed or been terminated. \n42. The value of a vessel and the rate of duty under the Customs Tariff are fixed at \nthe time of importation. This includes the value of all parts and equipment on \nthe vessel when it arrives in Canada. Parts and equipment imported after arrival \n\n14 \n\nare not admissible on a 1/120 basis, nor is the value of the vessel adjusted to \ntake such items into account. These goods must be accounted for in the usual \nmanner at the time that they are imported. \n43. Regulations under subsection 215(2) of Part IX of the Excise Tax Act provide \nthat vessels and vessel repairs qualifying for partial duty reduction under \nthe Vessel Duties Reduction or Removal Regulations, also qualify for the same \nproportion of GST relief. \n44. Regulations under item 8 of Schedule VII of the Excise Tax Act provide that \nvessels and vessel repairs qualifying for duty removal under the Vessel Duties \nReduction or Removal Regulations, also qualify for GST removal as non-\ntaxable imports. \nCanadian Waters \n45. Once a Coasting Trade Licence is issued, the vessel must remain within \nCanadian waters for the Coasting Trade Licence to remain valid for the duration ", @@ -4957,7 +4957,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-5-7", "marginal_note": "Temporary Importation of Vessels (part 11)", - "part": "", + "part": "Temporary Importation of Vessels", "division": "", "heading": "", "text": "of the authorization. Once a vessel leaves Canadian waters and goes \nInternational, the Coasting Trade Licence is no longer valid and will be \ncancelled by the CBSA. The exception to this rule are tankers and cruise \nvessels that have as part of its licence conditions, potential stops at foreign \nports, where the last leg of the transportation is destined for a Canadian \nlocation. \nTwo-week Window Respecting the Length of Coasting Trade \nLicence \n46. A company may request a change in the authorization dates by a maximum of \ntwo weeks from the beginning or ending dates, however, the length or duration \nof the permission cannot be extended. This type of request often stems from a \nvessel arriving late in Canada. \n47. The CBSA is allowing a two-week window based on the mutual understanding \nof the Ad Hoc Interdepartmental Committee on Coasting Trade Activities. The \ncommittee has stated the following: \"With respect to the duration or length of \nthe permission, it is recognized that dates could fluctuate and consequently, \nunder normal circumstances, limited changes will be accommodated by two \nweeks from either the beginning or ending dates, provided the length or \nduration of the permission is not extended. The question of whether Canadian \nvessels had been offered in relation to the initial application will be considered \nin reviewing this type of request\". \n\n15 \n\n48. If approved, the CBSA's Commercial Registration Unit will respond by issuing a \nletter advising the authorization can be amended by a two-week window either \nfrom the beginning or ending dates. The Canadian Coast Guard has agreed to \nthe acceptability of the two-week window policy. \n Note: All applicants, offerors and/or objectors participating in this process are \nreminded that, pursuant to sections 18 and 19 of the Coasting Trade Act, it is a \ncriminal offence for a person to knowingly make a false or misleading statement, \neither orally or in writing, as the case may be, in the course of a Coasting Trade \nLicence proceeding. The following appears in sections 18 and 19 of the Coasting \nTrade Act: \n\n\"False Statements” \n18. No person shall knowingly make a false or misleading statement, either \norally or in writing, as the case may be, \n(a) in an application for a licence; \n(b) to the Agency pursuant to a request under section 9; or \n(c) to an enforcement officer while the enforcement officer is engaged in \ncarrying out that enforcement officer's duties and functions under this Act. \nSummary conviction offence and punishment \n19. Every person who contravenes section 17 or 18 is guilty of an offence \npunishable on summary conviction and is liable to a fine of not more than \nfifteen thousand dollars or to imprisonment for a term not exceeding twelve \nmonths or to both.\" \nCruise Ships \n49. Sections 3 and 5 of the Vessel Duties Reduction or Removal \nRegulations provide the removal of customs duties on certain cruise ships that ", @@ -4975,7 +4975,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-5-7", "marginal_note": "Temporary Importation of Vessels (part 12)", - "part": "", + "part": "Temporary Importation of Vessels", "division": "", "heading": "", "text": "are temporarily imported for use in Canada, on the condition that no suitable \nCanadian vessel is available, as determined through the Coasting Trade \nLicence application process. Cruise ships are defined in the Regulations as \npassenger vessels with overnight accommodations for at least 100 people \nexcluding crew accommodations. The definition specifically excludes ships \nengaged in scheduled passenger or cargo ferry service from qualifying for the \nduty removal provisions given to cruise ships. \n\n16 \n\n50. You may apply under the vessel temporary admission program for a Coasting \nTrade Licence and payment of duties on the 1/120 basis for passenger vessels \nwith overnight accommodations for less than 100 persons. \n51. For information on the processing of cruise ships, please consult Memorandum \nD2-3-7: Marine Operations – Canada Border Services Agency Processing of \nCruise Ships. \nIntercoastal Vessels \n52. The Vessel Duties Reduction or Removal Regulations provide vessels used to \ntransport cargo from one coast to another in Canada within prescribed latitudes \nand longitudes, to a removal of the duties that would otherwise be payable on \nthe vessel as a result of the movement. The duties removal applies only to \nvessels moving cargo, but excludes passengers. In general, this would include \nvessels moving cargo between a point on the west coast of Canada, south of \nlatitude 60 degrees (a line running just south of Seward, Alaska, through \nHudson's Bay to the southern tip of Greenland) and a point in the east of \nCanada that is east of longitude 95 degrees (a line running from approximately \nResolute [Iqaluit] on Cornwallis Island, through Manitoba somewhat west of \nChurchill and west of Kenora onward through the United States). Thus, \nmovements between points such as Churchill and Tuktoyaktuk would be \nexcluded. \nTemporary Storage \n53. Vessels that have been demobilized, that is removed from active service and \nnot used as a storage facility for commercial purposes or as a temporary \nresidence, may be temporarily admitted into Canada for storage in a port facility \nor other storage location. Tariff item No. 9993.00.00 provides for customs duty \nrelief for up to 18 months. If the vessels cannot be removed by the expiry date, \nthe importer can request an extension (see D8-1-1 for additional information). \nThe Vessel Duties Reduction or Removal Regulations(through the Excise Tax \nAct, see paragraphs 43 and 44) provide for GST relief for a period not \nexceeding 12 consecutive months. The storage period may be extended for an \nadditional period or periods not exceeding 12 months total, however the vessel \nwill be subject to payment of 1/120th GST for each additional month of storage. \nAfter 24 months of storage, the balance of the GST is payable. \n54. For commercial vessels, an application for storage must be made at the CBSA \noffice where the vessel is to be stored. The Regulations require an importer to ", @@ -4993,7 +4993,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-5-7", "marginal_note": "Temporary Importation of Vessels (part 13)", - "part": "", + "part": "Temporary Importation of Vessels", "division": "", "heading": "", "text": "deposit satisfactory security if required, in an amount up to that of the duties \notherwise payable on the vessel. Non-residents' non-commercial vessels in \n\n17 \n\nCanada for repair or storage are to be documented on a Form \nE29B, Temporary Admission Permit and, if required, commercial vessels may \nalso be documented on Form E29B, for control purposes. Requests for storage \nof commercial vessels are to include the following information: \n(a) the vessel name and flag (country of registry); \n(b) the value in Canadian dollars; \n(c) the specific location of the vessel while in storage; \n(d) the duration of the storage; and, \n(e) the name, address, and telephone number of a contact for CBSA \npurposes. \n55. For non-residents' vessels not subject to pre-approval for storage, the importer \nor agent should be prepared to provide a copy of the storage contract including \nlocation, contact information, and length/expiry of contract. Upon expiry of the \nstorage and/or repair contract, the vessel is to be exported and the Form \nE29B acquitted. \nFailure to Meet Conditions of a Temporary Admission Authority \n56. Vessels imported under a temporary admission authority may be used only for \nthe authorized purpose. On expiration of the authority, the vessel is to be: \n(a) exported from Canada, if they are conditionally exempted from duty under \nthe Customs and Excise Offshore Application Act (CEOAA) and are removed \nbeyond the territorial sea; \n(b) fully duty-paid; \n(c) authorized by the Minister to be placed in a Canadian facility for repairs, \noverhaul, or adjustment; or, \n(d) the subject of a further authorization for temporary importation under \nthe Vessels Duties Reduction or Removal Regulations or theTemporary \nImportation (Tariff Item No. 9993.00.00) Regulations. \n57. Where these conditions are not met, or the vessel is used for any purpose other \nthan that set out in the authorization, the duties reduction or removal will be \nrecalculated as follows: \n\n18 \n\n(a) for a vessel imported on the 1/120 basis, the duties reduction will be \nrecalculated on the 1/50 basis for the total period in default; and, \n(b) for a vessel imported under the duty removal provisions, the duties \nremoval will instead be calculated as a duties reduction on the 1/100 basis \nfor the total period in default. \n58. A vessel that does not comply with the conditions of its Coasting Trade \nLicence is in non-compliance with the Coasting Trade Act and subject to \npenalties and fines as well as the cancellation of the Coasting Trade Licence in \naddition to a recalculation of duties and taxes (as outlined in paragraph 57) for \nthe time the vessel was in non-compliance. \nRepairs or Modifications \n59. Repairs or modifications made to a Canadian vessel outside Canada must be \nreported on Form A6 (inward report) to the local CBSA office at the first port of \narrival in Canada. Complementary documentation should be provided to \ninclude: \n(c) a complete description of the repairs or modifications; ", @@ -5011,7 +5011,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-5-7", "marginal_note": "Temporary Importation of Vessels (part 14)", - "part": "", + "part": "Temporary Importation of Vessels", "division": "", "heading": "", "text": "(d) name, address, telephone and fax numbers of people to contact for \nadditional information; and, \n(e) supporting documentation in the form of work orders, invoices, receipts, \nand other related documents. \n60. The repair and modification provisions of the Vessels Duties Reduction or \nRemoval Regulations apply only to those vessels that are Canadian-built or \nduty-paid in Canada, are returning permanently to the Canadian coasting trade, \nand were not only exported from Canada to obtain repairs or modifications. The \nexception to this would be unforeseen emergency repairs. \n61. For repairs made abroad within one year before the vessel's return to Canada, \nduties and taxes are to be paid on the total value of the repairs in Canadian \ndollars at the duty rate applicable to the vessel. \n62. For repairs made abroad more than one year before the vessel's return to \nCanada, duties on the vessel will be removed providing the vessel has not \nreturned to Canadian waters in the interim. This means that if the vessel enters \nCanadian waters for any reason during the one-year period, duties and taxes \non the value of the repairs will be collected. \n\n19 \n\n63. For modifications made abroad within three years before the vessel's return to \nCanada, duties and taxes are to be paid on the value of the modifications in \nCanadian dollars at the duty rate applicable to the vessel. \n64. For modifications made abroad more than three years before the vessel's return \nto Canada, the customs duties on the vessel will be removed, providing the \nvessel has not returned to Canadian waters in the interim. This means that if \nthe vessel enters Canadian waters for any reason during the three-year period, \nduties and taxes on the value of the modifications will be collected. \n65. In the Vessels Duties Reduction or Removal Regulations, repairs are defined as \nthe restoration of a vessel to the condition of the vessel at the time it last \ndeparted from Canadian customs waters, including any parts, materials, and \nlabour incurred in making the repairs. \n66. The Vessels Duties Reduction or Removal Regulations consider modifications \nto be any work done on a vessel other than repairs. \n67. The Vessels Duties Reduction or Removal Regulations require that essential \nrepairs must result from an unforeseen contingency that occurred outside \nCanadian customs waters and were necessary to ensure the seaworthiness or \nsafety of the vessel, or to enable the vessel to safely reach its port of \ndestination, or return to Canadian customs waters. A claim for duties removal \non essential repairs must be supported by documentary proof that the repairs \nwere essential to the safe return of the vessel. \nAccounting Requirements for Repairs or Modifications \n68. Use Form B3-3 to account for duties payable. Field 24 must be completed to \nshow Order in Council P.C. 1990-939 and field 16 must show the vessel's \nname. Importers have up to two years from the date of accounting to appeal to ", @@ -5029,7 +5029,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-5-7", "marginal_note": "Temporary Importation of Vessels (part 15)", - "part": "", + "part": "Temporary Importation of Vessels", "division": "", "heading": "", "text": "the CBSA for adjustments. The appeal should be written on Form B2, Canada \nCustoms – Adjustment Request, to Trade Services Division for the regional \nCBSA office where the duties and taxes were paid. \n\n20 \n\nReferences \nConsult these resources for further information. \n\nApplicable legislation \nCoasting Trade Act \nCustoms Act \nCustoms and Excise Offshore Application Act \nCanada Shipping Act, 2001 \nCoastal Fisheries Protection Act \nExcise Tax Act \nUnited States Wreckers Act \nTemporary Importation (Tariff Item No. 9993.00.00) Regulations \nVessel Duties Reduction or Removal Regulations \nCanada Oil and Gas Certificate of Fitness Regulations \nCustoms Tariff \nRelated D memoranda \n D3-1-1: Policy Respecting the Importation and Transportation of Goods \n D7 Series \n D8-1-1: Administration of Temporary Importation (Tariff Item No. 9993.00.00) \nRegulations \n\nRelated Forms \n\n C47: Application for Vessel Temporary Admission to the Coasting Trade of \nCanada \n A6: General Declaration \n A8A(B) : In Bond - Cargo Control Document \n E29B: Temporary Admission Permit \nSuperseded D memoranda \nD3-5-7 dated December 6, 2011 \n\n21 \n\nIssuing office \nIssuing office: \nTrade and Anti-dumping Programs Directorate \nContact us \nContact border information services", @@ -5047,7 +5047,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-6-6", "marginal_note": "Plain language summary", - "part": "", + "part": "Rail Pre-Arrival and Reporting Requirements", "division": "", "heading": "", "text": "- Target audience: Commercial carriers in the rail mode; freight forwarders involved in rail shipments; sufferance warehouse operators.\n- Key content: How to transmit Advance Commercial Information ( ACI )/eManifest electronically to the Canada Border Services Agency's ( CBSA ); timeframes to transmit cargo and conveyance data; requirements to transmit cargo and conveyance data; in-transit movement; unique shipment processes; reporting exemptions.\n- Keywords: ACI; eManifest; electronic transmission; cargo control document; rail carrier; importation; in-transit ; in bond movement; data transmission; cargo data; conveyance data; freight forwarders; conveyance arrival certificate message ( CACM ); loaded buffer car; sealing of railcars; corrections.\nOn this page Updates made to this D-memo Definitions Guidelines General Liability Record keeping Monitoring Carrier identification requirement Security requirements Carrier obligation Cargo reporting and control procedures Cargo control number and conveyance reference number reuse timeframes Electronic communication with the CBSA Application to transmit electronic data to the CBSA Data transmission guidelines Cargo data Conveyance data Multi-modal movements Cargo and conveyance transmission timeframes Sealing of railcars Conveyance arrival certification message ACI/eManifest exemptions Exceptions from cargo data – only conveyance data required In bond movement Notice of arrival Movement and cargo control of unreleased goods in Canada Interline transfers Notification and error messages Corrections Correction to cargo/or conveyance data Add/change/delete (cancel) Post –arrival amendments In-transit shipments Conveyance report – transiting through Canada from/to a foreign point Cargo reporting and control procedures for domestic in-transit shipments (United States – Canada – United States) Procedures for Canadian goods in-transit through the United States (Canada – United States – Canada) Unique shipment processes Loaded buffer cars Overages/shortages Non-emergency repairs Dangerous commodities Derailments and wrecks Additional unique processes Railway rolling stock Exportation process of railway rolling stock Failure to submit ACI/eManifest information Contingency plan in the event of system failure Penalty information Additional information References Contact us Related link\nUpdates made to this D-memo\nThis memorandum has been revised to: update the definitions section remove the references to \" pre-arrival \" information and replace with \"Advance Commercial Information ( ACI )/eManifest,\" when applicable change the heading from \"Delivery Requirements and Transfers to Sufferance Warehouse\" to \"Movement and Cargo Control of Unreleased Goods in Canada\" update the policy information and provide clarification on the following sections: general record keeping security requirements carrier obligations cargo reporting and control procedures application to transmit electronic data to the CBSA cargo data conveyance data multi-modal movements cargo and conveyance transmission timeframes sealing of railcars conveyance arrival certification message ACI/eManifest exemptions exceptions from cargo data – only conveyance data required notice of arrival movement and cargo control of unreleased goods in Canada interline transfers notification and error messages corrections to cargo/conveyance data add/change/delete (cancel) cargo reporting and control procedures for domestic in-transit shipments (United States – Canada – United States) loaded buffer cars dangerous commodities additional unique processes railway rolling stock exportation process of railway rolling stock additional information references contact us This memorandum outlines and explains specific CBSA requirements and procedures for reporting and controlling cargo imported into Canada by rail carriers. Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods , should be referred to for the general CBSA requirements and administrative policies that apply to all modes of transport. For guidance in regards to the Customs Self-Assessment ( CSA ) Program guidelines and procedures, refer to Memorandum D23-2-1 : Customs Self-Assessment Program for Carriers . For information about the reporting and transportation of goods being exported from Canada, refer to Memorandum D20-1-1 : Exporter Reporting and Memorandum D3-1-8 : Cargo – Export Movements . For information on the release of commercial goods, refer to Memorandum D17-1-4 : Release of Commercial Goods . The Other Government Departments ( OGD ) requirements can be found throughout the D19 – Acts and Regulations of Other Government Departments memorandum series.", @@ -5065,7 +5065,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-6-6", "marginal_note": "On this page", - "part": "", + "part": "Rail Pre-Arrival and Reporting Requirements", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines General Liability Record keeping Monitoring Carrier identification requirement Security requirements Carrier obligation Cargo reporting and control procedures Cargo control number and conveyance reference number reuse timeframes Electronic communication with the CBSA Application to transmit electronic data to the CBSA\n- Data transmission guidelines Cargo data Conveyance data Multi-modal movements Cargo and conveyance transmission timeframes Sealing of railcars Conveyance arrival certification message ACI/eManifest exemptions Exceptions from cargo data – only conveyance data required\n- In bond movement Notice of arrival Movement and cargo control of unreleased goods in Canada Interline transfers Notification and error messages\n- Corrections Correction to cargo/or conveyance data Add/change/delete (cancel) Post –arrival amendments\n- In-transit shipments Conveyance report – transiting through Canada from/to a foreign point Cargo reporting and control procedures for domestic in-transit shipments (United States – Canada – United States) Procedures for Canadian goods in-transit through the United States (Canada – United States – Canada)\n- Unique shipment processes Loaded buffer cars Overages/shortages Non-emergency repairs Dangerous commodities Derailments and wrecks Additional unique processes Railway rolling stock Exportation process of railway rolling stock\n- Failure to submit ACI/eManifest information\n- Contingency plan in the event of system failure\n- Penalty information\n- Additional information\n- References\n- Contact us\n- Related link", @@ -5083,7 +5083,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-6-6", "marginal_note": "Definitions", - "part": "", + "part": "Rail Pre-Arrival and Reporting Requirements", "division": "", "heading": "", "text": "1. The following definitions apply to this memorandum:\nAdministrative Monetary Penalty System (AMPS) A system whereby the CBSA issues monetary penalties to commercial clients for violating the CBSA's trade and border legislation. The purpose of AMPS is to provide the agency with a means to deter non-compliance by its clients and to ensure a consistent application of legislation and border regulation. Advance Commercial Information ( ACI ) A set of prescribed electronically transmitted pre-arrival cargo and conveyance data elements sent to the CBSA within prescribed timeframes, for the purpose of facilitating the process of commercial goods and risk assessing threats to health, safety and security prior to the arrival of the shipment in Canada. Ancillary equipment Any equipment which enhances the safety, security, containment and preservation of goods carried in vehicles falling within the terms of tariff item 9801.10.10 of the Chapter 98: T2025 – Special classification provisions – non-commercial . Ancillary equipment can be imported pursuant to tariff item 9801.10.20 without documentation in accordance with the Reporting of Imported Goods Regulations , when it is used in international service. A dolly or device used to link trailers would be considered ancillary equipment. Available In respect of any railway rolling stock, that it is available when needed from Canadian production or other Canadian sources in sufficient quantities at a reasonable cost. Buffer car A railcar that can be either empty or loaded with a non-hazardous inert material, that makes up a section of the train for the protection of the train crew from hazardous or combustible materials and the materials themselves, from sources of ignition. Bulk goods Goods that are loose or in mass, such that they are confined only by the permanent structures of the vessel, without intermediate containment or intermediate packaging. Cargo A term used to describe a collection of goods or a shipment. It consists of a grouping of related goods. The cargo is detailed on a bill of lading, waybill, the manifest and/or a cargo control document. Cargo carrier The carrier that causes goods to be transported into Canada by the conveyance operating carrier. Cargo container Cargo container means a container that: is fully or partially enclosed to constitute a receptacle intended for containing goods is of a permanent character and is suitable for repeated use is designed to carry goods, by one or more modes of transport, without intermediate reloading, and has an internal volume of one or more cubic metres This includes the ancillary equipment of the container, provided that the ancillary equipment is carried with the container as well as demountable bodies. Cargo control document ( CCD ) A manifest or other control document that acts as the record of a shipment entering, exiting or moving within Canada, for example, form A8A(B) – In Bond – Cargo Control Document . Cargo control number ( CCN ) The CCN is a number assigned to a transport document. It uniquely identifies cargo detailed on a cargo submission. The CCN consists of the carrier code followed by a unique reference number assigned by the carrier/representative and cannot contain spaces. The first 4 alphanumeric characters = CBSA approved carrier code. Carrier A carrier is a person involved in international commercial transportation who reports cargo to the CBSA and/or operates a conveyance used to transport specified goods to or from Canada. Carrier code As stated in the Customs Act , means the unique identification number issued by the Minister either under subsection 12.1(4) or before the coming into force of that subsection. It is the unique identifier of carriers for CBSA purposes. Client Anyone who: sends to the CBSA a collection of information, or receives notices from the CBSA Commercial goods Goods that are or will be imported for sale or for any commercial, industrial, occupational, institutional or other similar use. Consignee The definition of consignee is to be understood as follows given the applicable context: when a carrier transmits electronic ACI/eManifest data: the name and address of the party to which the cargo/goods are being shipped as shown on the carrier's contract of carriage (for example, bill of lading, air waybill ( AWB ), or other shipping document) when a freight forwarder provides the CBSA with detailed information pertaining to a consolidated shipment: the name and address of the party to which the cargo/goods are being shipped to as shown on the carrier's contract of carriage (for example, bill of lading, AWB, or other shipping document), or when a freight forwarder provides the CBSA with detailed information pertaining to a deconsolidated shipment: the name and address of the party to which the goods are being shipped as shown on the contract of carriage or commercial sales contract (for example, commercial invoice, bill of sale, or other sales contract) Consolidation 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 the CBSA on one CCD. A single shipment with the involvement of a freight forwarder also known as \"BACK to BACK\" is considered a consolidation. Conveyance Any vehicle, aircraft or water-borne craft or any other contrivance that is used to move persons or goods. Conveyance arrival certification message ( CACM ) An electronic notification that carriers transporting specified goods must transmit to the CBSA at their First Port of Arrival using Electronic Data Interchange. Conveyance operating carrier ( COC ) The carrier company operating the conveyance transporting goods into and out of Canada. This is true whether the carrier company owns the conveyance outright, leases the conveyance, or whether any type of security interest is registered on the conveyance. Conveyance reference number ( CRN ) A unique reference number given by the COC to the CBSA to a certain journey or departure of a means of transport. Conveyance report A document used to report the movement of a conveyance to a place inside/outside of Canada. Courier A commercial carrier that is engaged in scheduled international transportation of shipments of goods other than goods imported as mail. Courier low value shipment ( CLVS ) Goods being imported under the CLVS Program by an approved courier. Customs Self-Assessment ( CSA ) A program designed to simplify import border requirements for low-risk , pre-approved importers, carriers and registered drivers. Diversion The rerouting of a shipment, before arrival at the destination CBSA office, sufferance warehouse or break-bulk facility indicated on the cargo transmission or CCD, to a different CBSA destination point. Domestic in-transit (highway and rail modes only) The movement of goods from a point in Canada to another point in Canada through the United States, as well as the movement of goods from a point in the United States to another point in the United States through Canada. This movement is different from an in-transit movement (refer to definition below). Duties Means any fees or taxes levied or imposed on imported goods under the Customs Tariff , the Excise Tax Act , the Excise Act , the Special Import Measures Act , or any other Act of Parliament. Electronic commerce client requirements document ( ECCRD ) A document that provides comprehensive information about business and system requirements of various electronic transactions for multiple import and export programs. Electronic Data Interchange ( EDI ) A method to electronically transmit import or export data and accounting documents to the CBSA. eManifest A commercial function in which all carriers and freight forwarders electronically transmit ACI about their shipments to the CBSA. eManifest Portal A secure data transmission option developed by the CBSA that allows the trade community to electronically transmit their pre-arrival data. First port of arrival ( FPOA ) The port of entry in Canada where a commercial conveyance first arrives from a foreign country. Freight forwarder A person who, on behalf of one or more owners, importers, shippers or consignees of goods, causes specified goods to be transported by one or more carriers. Hand-carried goods ( HCG ) 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: the goods are or will be in the actual possession of a person arriving in Canada, or 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 High value shipment ( HVS ) Commercial goods that are valued over the low value shipment threshold amount. House bill A CCD submitted by a freight forwarder for shipments that have, or will be, deconsolidated from another CCD. International commercial transportation Any transportation resulting in, or intended to result in, the carriage of persons or goods for hire or reward, or any transportation of persons or goods by or on behalf of an enterprise engaged in an activity of financial return, where the persons or goods are conveyed: from outside Canada to a place inside Canada from a place inside Canada to a place outside Canada, or from a place outside Canada in-transit through Canada to another place outside Canada International service Means the use, while loaded or empty, of railway rolling stock dispatched on a direct route from a place in Canada to a place in the United States, or from a place in the United States to a place in Canada, and includes loading and unloading in Canada while on the direct route. Instruments of International Trade ( IIT ) Empty shipper or importer owned containers and also those registered under the Ottawa file or with container bank numbers, which are used to transport commercial goods to and from Canada. For example, shipping tanks, pallets, baskets, bins, boxes, cartons, crates, gaylords, load lock/spacers, racks, trays, totes or similar goods used to ship goods internationally. In-transit The movement of foreign goods through Canadian territory from a point outside Canada to another foreign point. This movement is different from the domestic in-transit movement (refer to definition above). Low value shipment ( LVS ) Commercial goods with a value for duty not exceeding the threshold amount. Monthly rental charge In respect of any railway rolling stock, the average monthly rental charge for the use in Canada of that railway rolling stock. Multi-modal movement A cargo documented on a transport document (for example, AWB, bill of lading) used for a specific mode of transportation, but arrives in Canada using a different mode of transport. Other government department ( OGD ) Other government departments and agencies such as the Canadian Food Inspection Agency ( CFIA ) or Global Affairs Canada (GAC). Refer to Other Government Departments and Agencies: References List for Importers . Overage Any excess in the number of pieces transmitted in the same shipment and found by the carrier or freight forwarder post-arrival . Port of report The port where cargo physically arrives in Canada at the first port of arrival. It is where the conveyance, specified goods, and/or persons are expected to arrive in Canada. Pre-arrival Prior to a conveyance or goods arriving in Canada. Pre-Arrival Review System (PARS) PARS is a service option for the release of commercial goods which can be transmitted pre or post-arrival . PARS allows importers and customs brokers to submit interim accounting documentation to the CBSA for review and processing to obtain release of commercial goods. Railway rolling stock Means wheeled railway equipment, such as passenger cars, baggage cars and freight cars. Record Any material on which data are recorded or marked and which is capable of being read or understood by a person or a computer system or other device. Release Notification System ( RNS ) Message A system message sent to the client regarding the status of the release. Re-manifest A new CCD, with a new CCN, which is presented to change a CCD that had previously been submitted to the CBSA. Shipment A shipment for which a carrier is responsible is one that consists of: a specified good or collection of specified goods that is listed in a single bill of lading, waybill or other similar document that is issued by the carrier and that relates to the carriage of those goods, or a specified good that is an empty cargo container that is not for sale that is transported by the carrier but that is not listed in a bill of lading, waybill or other similar document A shipment for which a freight forwarder is responsible is one that consists of: a specified good or collection of specified goods that is listed in a single bill of lading, waybill or other similar document that is issued by the freight forwarder and that relates to the carriage of those goods Shipper/Consignor Name and address of the person shipping the goods as stipulated on the contract of carriage (for example, a bill of lading, AWB, commercial invoice, other shipping document or sales contract, etc.). Shipper's load and count Cargo moving under a bill of lading where the carrier acts as a transport contractor without responsibility for loading or unloading. Shortage Where ACI/eManifest data was transmitted and a quantity of goods was initially reported upon arrival at the FPOA, and subsequently the number of pieces found, by the freight forwarder or carrier, is less than the number of pieces reported to the CBSA pre-arrival and upon arrival. Specified goods Under the Reporting of Imported Goods Regulations , specified goods includes commercial goods that are or will be imported to Canada for a fee or empty cargo containers that are not for sale but does not include: 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: the goods are or will be in the actual possession of a person arriving in Canada, or 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 mail commercial goods that are used in a repair that is made outside Canada to a conveyance that was built in Canada or in respect of which duties have been paid, if the repair is made as a result of an unforeseen contingency that occurs outside Canada and is necessary to ensure the conveyance's safe return to Canada a military conveyance within the meaning of subsection 18(1) of the Canadian Transportation Accident Investigation and Safety Board Act or goods that are transported on board that conveyance an emergency conveyance or goods that are transported on board that conveyance a conveyance that returns to Canada immediately after being denied entry to the United States or goods that are transported on board that conveyance Warehouse arrival certification message ( WACM ) An electronic arrival message sent by sufferance warehouse operators to the CBSA when unreleased cargo physically arrives in their sufferance warehouse and liability for the cargo has transferred from the carrier to the sufferance warehouse.", @@ -5101,7 +5101,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-6-6", "marginal_note": "Guidelines", - "part": "", + "part": "Rail Pre-Arrival and Reporting Requirements", "division": "", "heading": "", "text": "General\n2. The Customs Act , the Reporting of Imported Goods Regulations and the Transportation of Goods Regulations , establish the time, manner and who is required to send ACI/eManifest data pertaining to commercial cargo and conveyances entering or moving in-transit through Canada.\n3. Except as otherwise prescribed in the Customs Act , the Reporting of Imported Goods Regulations and the Transportation of Goods Regulations , all goods that are imported or moving in-transit through Canada must be reported to the CBSA at the FPOA in Canada, even when exempt from the requirement to provide ACI/eManifest. The requirement to report cargo and conveyance to the CBSA is effected electronically, orally or in writing, in the prescribed manner as described in the Reporting of Imported Goods Regulations .\n4. The receipt of ACI/eManifest cargo and conveyance data enables the CBSA to:\n- effectively manage high risk goods and identify threats to health, safety, and security prior to the arrival of cargo and conveyances in Canada\n- allow low risk goods a more efficient, streamlined process at the border, and\n- control the movement of in bond goods\nLiability\n5. For information on the carrier's liability pertaining to ACI/eManifest, refer to Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods .\nRecord keeping\n6. In addition to records required to be maintained for other CBSA programs, every person who transports goods or causes goods to be transported into Canada or transports or causes to be transported within Canada goods that have been imported but have not been released is required, under the Transportation of Goods Regulations , to keep records of the electronic data that has been transmitted to the CBSA and any acknowledgment of receipt of that data received from the CBSA. The records that must be kept include all source documents, in paper and/or electronic format, specifically related to the individual data elements transmitted and information reported at time of arrival. For CBSA purposes, records by means of which the person gives the agency information under subsection 12.1(1) of the Customs Act must be kept for a period of three complete calendar years plus the current year during which data was transmitted.\nMonitoring\n7. In addition to all other monitoring and verification activities, the CBSA will perform periodic monitoring of the records kept by carriers related to electronic conveyance and cargo information. The monitoring will confirm whether the conveyance and cargo data were submitted in a timely manner and that information transmitted pre-arrival is true, accurate and complete and corresponds to the information contained on the source documents on file. This includes the use of exception/exemption codes.\nCarrier identification requirement\n8. Any carrier transporting or causing specified goods to be transported into Canada must have a CBSA assigned carrier code.\n9. The CBSA carrier code forms the prefix of the CCN and the CRN.\n10. For the purpose of identifying carriers and freight forwarders, a bonded or non-bonded CBSA carrier code will be assigned to a company upon authorization. This carrier code number must be shown on all CCDs presented or transmitted to the CBSA.\n11. CRNs must have the CBSA assigned carrier code of the legal entity (carrier) physically arriving at the border as the prefix to the CRN.\n12. For information pertaining to carrier code requirements and how to obtain a carrier code, refer to Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods .\nSecurity requirements\n13. To become a bonded carrier or freight forwarder, an application for a bonded carrier code must be made and security posted. For more information, refer to Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods .\nCarrier obligations\n14. All carriers transporting specified goods into Canada must electronically transmit to the CBSA specified data pertaining to the cargo and conveyance within the prescribed timeframes as outlined in the Reporting of Imported Goods Regulations . Provision of this data within prescribed timeframes satisfies the requirement set out in section 12.1 of the Customs Act .\n15. Transmission of electronic ACI/eManifest data does not constitute \"reporting\" for the purposes of section 12(1) of the Customs Act . Report, as defined in section 12(1), is not achieved until the operator of the rail conveyance transmits an electronic CACM. Rail carriers can send in their request for an arrival up to 30 minutes in advance of their actual arrival at the Canadian border.\n16. When the conveyance arrives at FPOA and the status is updated to \"reported,\" the CBSA will send a notification to the carrier who is the operator of the conveyance, as identified by the CBSA carrier code on the conveyance report, detailing the CCNs of the related cargo transmissions that are deemed to have been reported as per section 12(1) of the Customs Act . This message will serve as the carrier's \"proof of report.\"\n17. As per section 7.1 of the Customs Act , carriers are liable to ensure all information provided to the CBSA, including ACI/eManifest and at-arrival information is true, accurate, and complete. Furthermore, as per section 22 of the Customs Act and section 7 of the Transportation of Goods Regulations , the information transmitted must be supported by source documentation (for example, bills of lading, invoices, contract of carriage) and made available to the CBSA upon request. Carriers are also liable to ensure all information provided to the CBSA is sent within mode prescribed timeframes.\n18. Carriers will incur any and all costs associated with the movement or relocation of cargo for the purpose of an examination by the CBSA.\nCargo reporting and control procedures\n19. The cargo report must be electronically transmitted to the CBSA by the carrier, or a service provider authorized by that carrier to transmit on their behalf, within the prescribed timeframes as outlined in the Reporting of Imported Goods Regulations . A rail cargo report is mandatory for all non-exempt import cargo.\n20. Before or upon arrival of the goods in Canada, the rail carrier may submit, in addition to the electronic transmission, form A1, Train Report Inward, identifying shipments for which the CBSA has received and accepted cargo details. Rail crew must also report to the CBSA.\n21. When in bond freight physically arrives at its final destination (rail sufferance yard), the warehouse operator must submit a WACM to the CBSA. Information on WACM and other notifications can be found in Chapter 11: ACI/eManifest Notices of the ECCRD.\n22. When the CBSA releases the shipment, the CBSA will transmit an electronic release message to both the rail carrier and the sufferance warehouse.\n23. Shipments that cannot enter Canada due to CBSA prohibitions or the regulations of other government departments, such as the Canadian Food Inspection Agency , must be returned immediately to the United States under CBSA control.\nCargo control number and conveyance reference number reuse timeframes\n24. Rail CCNs and CRNs must be unique and cannot be reused for three years starting January 1st of the year following its initial use.\nElectronic communication with the CBSA\n25. Carriers must transmit data using the CBSA's EDI systems. Before initiating the application process (outlined below), carriers/freight forwarders must have a valid CBSA assigned carrier code as per section 12.1 of the Customs Act .\nApplication to transmit electronic data to the CBSA\n26. Carriers using EDI are required to complete an application form and submit it to the Technical Commercial Client Unit ( TCCU ).\n27. EDI clients may choose to transmit their own data to the CBSA or they may choose to use a service provider. Clients that choose to use a service provider are reminded that they remain liable for the data transmitted to the CBSA. Non-compliance may be subject to AMPS penalty. For more information on how to apply, to participate in EDI, methods of electronic communication and general information on EDI, refer to EDI/Portal Clients: Communication Methods .\n28. For all enquiries related to any problems with electronic transmission of data and the related application process, or to obtain a copy of Chapter 3: ACI/eManifest Rail of the ECCRD, contact the TCCU at:\nTechnical Commercial Client Unit Phone: 1-888-957-7224 (Canada and United States) Option 1 for EDI transactions Option 2 for technical portal assistance Email: tccu-ustcc@cbsa-asfc.gc.ca", @@ -5119,7 +5119,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-6-6", "marginal_note": "Data transmission guidelines", - "part": "", + "part": "Rail Pre-Arrival and Reporting Requirements", "division": "", "heading": "", "text": "Cargo data\n29. The cargo data must be electronically transmitted to the CBSA by the carrier, or a service provider authorized by that carrier to transmit on their behalf, within the prescribed timeframes as outlined in the Reporting of Imported Goods Regulations . A rail cargo report is mandatory for all non-exempt import cargo.\n30. All cargo data must be accepted by the CBSA system and on file in order to be subsequently linked to a conveyance. If a conveyance is transmitted quoting a CCN that is either not on file or in reject status, the conveyance transmission will be rejected.\n31. Electronic cargo submissions must be transmitted with an applicable movement type/service option, as found in Chapter 3: ACI/eManifest Rail of the ECCRD.\n32. A sub-location code is mandatory for in bond shipments and conditional for shipments requesting release at FPOA. This option is available to provide a secondary (inland) port of release should the shipment not be able to obtain release at the border (for example, failed PARS) and the goods qualify for in bond movement.\n33. A complete list of the information that a rail carrier must include in the cargo transmission can be found in Chapter 3: ACI/eManifest Rail of the ECCRD.\nConveyance data\n34. The COC or a service provider authorized by that carrier must prepare and transmit an electronic transmission to the CBSA with the required conveyance data within the timeframes as specified in the Reporting of Imported Goods Regulations .\n35. All cargo data must be accepted by the CBSA system and on file in order to be subsequently linked to a conveyance. If a conveyance is transmitted quoting a CCN that is either not on file or in reject status, the conveyance transmission will be rejected.\n36. For an empty conveyance, an \"empty\" indicator must be utilized to indicate a conveyance with no cargo.\n37. Rail carriers who arrive at the FPOA with empty conveyances (with no specified goods on board), and who have not transmitted ACI/eManifest data will not receive any AMPS for failing to transmit ACI/eManifest data for that empty conveyance until further notice. This does not remove the requirement to report to the nearest CBSA office upon arrival in Canada.\n38. A complete list of the information that must be included in the conveyance data can be found in Chapter 3: ACI/eManifest Rail of the ECCRD.\nMulti-modal movements\n39. The multi-modal cargo process applies to both highway and rail modes of transport. The owner or person in charge of the conveyance will link the cargo to the conveyance transmission.\n40. A multi-modal movement is a cargo documented on a transport document (for example, waybill) used for a specific mode of transportation, but arrives in Canada using a different mode of transport. The cargo carrier will be required to electronically transmit the multi-modal cargo within the prescribed timeframes specific to the transportation mode used to physically transport the goods into Canada.\nFor example, Highway cargo is loaded onto a railcar for transport into Canada. The highway carrier will transmit a multi-modal cargo submission. The COC will transmit a rail conveyance report and link the multi-modal cargo to the rail conveyance. The multi-modal cargo and the rail conveyance data must be received by the CBSA within the rail transmission timeframes.\nCargo and conveyance transmission timeframes\n41. Carriers (or an authorized third-party provider acting on a carrier's behalf), are required to prepare and transmit the required cargo and conveyance information within the timeframes specified in the Reporting of Imported Goods Regulations .\n42. In the rail mode, the conveyance and cargo information for specified goods must be received and validated by the CBSA, at least two hours prior to the conveyance arriving at the FPOA in Canada, as outlined in the Reporting of Imported Goods Regulations .\n43. Properly formatted messages received less than two hours prior to the transmitted estimated time of arrival at the border will be accepted by the system, but the client will also be warned via error message of \"insufficient review time,\" and AMPS penalties may be applicable.\nSealing of railcars\n44. The sealing of railcars, conveyances and containers are only required for the following specific CBSA circumstances:\n- carriers who must meet sealing requirements as participants of the CBSA's trusted trader program (for more information on sealing requirements for trusted traders refer to Memorandum D23-1-1 : Partners in Protection Program )\n- cargo that is controlled or regulated by any Act of Parliament\n- domestic in-transit movements to the point of final export when using the BSF708: Rail in Transit Manifest paper reporting process\n- movement of conveyances and containers from the FPOA to a CBSA examination location, and\n- at the discretion of the officer\n45. With the exception of cargo that is controlled or regulated by any Act of Parliament, bonded carriers will be allowed to move without seals between inland sufferance warehouses, where the cargo has been amended or re-manifested .\n46. If a railcar or part thereof, is sealed with a company seal(s), the seal number(s) must be correctly transmitted on the ACI/eManifest cargo transmission. The company seal will remain intact, unless the CBSA performs an examination.\n47. CSA carriers may move inland without a seal except when a railcar is selected for inland examination under form A28, Inspection or Operational Report Control. Note: It is important to remember that if the carrier is both CSA and Partners in Protection ( PIP ) approved, the PIP sealing requirements supersede the CSA requirement. For more information, refer to Memorandum D23-2-1 : Customs Self-Assessment Program for Carriers . 48. Where an examination of the cargo and conveyance cannot be conducted at the FPOA, the CBSA will affix CBSA seals at the FPOA for examination at destination. The load must be delivered to the release point with the CBSA seals intact. If company seals are already affixed, it is not necessary to replace these seals with CBSA seals, however the load must be delivered to the release point with the seals intact. 49. Where the size, nature or routing of the shipment makes sealing of the container/railcar impracticable, other measures of securing the cargo for examination must be employed. For example, individual boxes or packages can be bound or sealed in a manner that prevents undetected removal or substitution of contents. In the case of uncrated machinery or equipment, serial numbers can be used for control purposes. Seal numbers, serial numbers or a notation of how packages have been secured must be indicated on form A28, Inspection or Operational Report Control (where applicable), by the Border Services Officer ( BSO ) at FPOA. Where the BSO determines that the goods cannot be securely sealed, the goods must be checked against the cargo control transmission. Any unloading for this purpose must be done by and at the expense of the carrier. 50. A BSO may permit a load to be moved in bond to a destination under convoy of a BSO where the nature of the goods or the type of vehicle used does not permit the merchandise to be placed under seal, or unreasonable time and labour would be involved in unloading and checking the goods, or for other reasons at the CBSA's discretion. This movement would be at the expense of the carrier. 51. The CBSA reserves the right to seal any conveyance, container, or compartment at any time.\nConveyance arrival certification message\n52. To meet the reporting requirements under section 12(1) of the Customs Act , the COC must transmit a CACM upon arrival at the FPOA.\n53. The CACM is required in addition to the cargo and conveyance ACI/eManifest data previously transmitted according to the prescribed timeframes as described in the Reporting of Imported Goods Regulations .\n54. The COC or a service provider authorized by that carrier to transmit on their behalf, prepares and transmits a CACM to the CBSA through EDI.\n55. An arrival in the rail mode is defined as when the rail conveyance has physically arrived in Canada. The CACM can be transmitted and received a maximum of 30 minutes prior to arrival, allowing rail carriers to transmit their arrival request up to 30 minutes in advance of their actual arrival at the Canadian border.\n56. Upon receipt, validation and acceptance of the CACM, the CBSA system updates the status of the conveyance and related cargo, and acknowledges the arrival of the conveyance with a section 12(1) \"Reported Notice\" to the originator of the arrival message. This notice indicates that the COC (as identified by the CBSA carrier code transmitted within the conveyance report) has met their obligation to report under section 12(1) of the Customs Act , for the conveyance and all shipments detailed on cargo documents that are linked to that conveyance. The CACM will generate any release (for shipments requesting FPOA release), authority to move for shipments in bond, authority to deliver for CSA shipments (where cargo and conveyance information was provided electronically through ACI/eManifest) or referral notification messages accordingly. For more information refer to the ACI/eManifest Non-Highway Conveyance Arrival Certification Message Implementation Guide found in Chapter 3: ACI/eManifest Rail of the ECCRD.\n57. All section 12(1) \"Reported Notices\" sent to the carrier must be kept on file and made available to the CBSA when requested during compliance monitoring, supported by the requirements in the Transportation of Goods Regulations .\n58. For a complete list of the information that must be included in the CACM, refer to the ACI/eManifest Non-Highway Conveyance Arrival Certification Message Implementation Guide. For a copy of this guide, contact TCCU.\nACI/eManifest exemptions\n59. This section will outline circumstances in which ACI/eManifest cargo data is not required under section 12.1 of the Customs Act . A complete list is found in Chapter 3: ACI/eManifest Rail of the ECCRD.\n60. Should clients choose to transmit ACI/eManifest data for any of the listed exemptions and/or exceptions they must do so within the timeframes specified in the Reporting of Imported Goods Regulations . A complete list of the information that a carrier must include in the conveyance and cargo transmissions can be found in Chapter 3: ACI/eManifest Rail of the ECCRD.\nExceptions from cargo data – only conveyance data required\n61. The following are exempt from cargo data where only conveyance data is required:\n- goods that are being imported into Canada under the CLVS program by an approved courier Note: Low value shipments with a value for duty not exceeding the threshold amount, that are not imported under the CLVS program require ACI/eManifest data.\n- IIT – empty shipper or importer owned containers and also those registered under Ottawa file or with container bank numbers, which are used to transport commercial goods to and from Canada (for example, shipping tanks, pallets, baskets, bins, boxes, cartons, crates, gaylords, load lock/spacers, racks, trays, totes or similar goods used to ship goods internationally) Note: If container is for import, then ACI/eManifest cargo data is required.\n- mail (Canada Post, United States Mail, International) – as part of a mixed load\n- emergency repairs – includes conveyances that have been repaired outside Canada as a result of an unforeseen contingency that occurred outside Canada; and the repairs were necessary to ensure the safe return to Canada of the conveyance\n- domestic in-transit movements, when using BSF708: Rail in Transit Manifest paper process\n- dunnage – packaging material such as boards, blocks, planks, metal or plastic bracing, used in supporting and securing packages for shipping and handling\n- loaded buffer cars – containing inert materials that meet a CFIA exemption and are for the protection of the train crew from hazardous or combustible materials and the materials themselves, from sources of ignition Note: Loaded buffer cars containing inert materials that do not meet a CFIA exemption (for example, soil) require full ACI/eManifest cargo data within the prescribed timeframes, as well as the applicable OGD approvals.\n- empty conveyances – conveyance transmission requires an indicator identifying the conveyance as being empty\n62. Report on arrival requirements under section 12(1) of the Customs Act , for all of the above exemptions are outlined in this memorandum.", @@ -5137,7 +5137,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-6-6", "marginal_note": "In bond movement", - "part": "", + "part": "Rail Pre-Arrival and Reporting Requirements", "division": "", "heading": "", "text": "Notice of arrival\n63. On arrival at the inland destination, the warehouse operator will electronically arrive the unreleased cargo with a WACM, transferring liability of those goods from the carrier to the warehouse. For more information on WACM, refer to Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods .\nMovement and cargo control of unreleased goods in Canada\n64. Cargo arriving by rail for furtherance inland under rail cargo control must be delivered to a sufferance warehouse authorized to receive the goods as per Memorandum D4-1-4 : Customs Sufferance Warehouses unless exempted from this requirement. A list of exemptions is contained in Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods .\n65. Cargo arriving in Canada as rail traffic can be transferred to a highway carrier and move forward to its destination on the primary rail cargo control transmission provided that:\n- the highway sufferance warehouse at the destination is licensed to receive shipments on rail CCDs, and\n- the CBSA office at the destination is indicated on the primary cargo control transmission\n66. Cargo can be transferred to another sufferance warehouse after presentation and approval of a re-manifest . This applies only if the warehouse is licensed to receive the freight.\n67. Consolidated shipments may be transferred from a rail sufferance warehouse to a sufferance warehouse authorized to deconsolidate as per Memorandum D4-1-4 : Customs Sufferance Warehouses. For more information on electronic house bills and movement between warehouses, refer to Memorandum D3-3-1 : Freight forwarder pre-arrival and reporting requirements .\n68. Consolidated shipments consigned to a bonded freight forwarder and reported by the primary carrier at the FPOA, may be authorized by the CBSA to move directly to the sufferance warehouse authorized to deconsolidate as per Memorandum D4-1-4 : Customs Sufferance Warehouses. Refer to Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods and Memorandum D3-3-1 : Freight forwarder pre-arrival and reporting requirements, for required conditions.\n69. Cargo arriving by air, highway, or marine mode moving in-bond under rail cargo control must be re-manifested at the primary sufferance warehouse, and delivered to the destination sufferance warehouse.\n70. Containers arriving under rail cargo control moving in bond for export may be delivered to the exporting sufferance warehouse providing they remain intact, and the rail CCDs indicates the goods are for export.\n71. Cargo arriving under a highway cargo transmission must be delivered to a warehouse authorized to receive the goods. For information refer to Memorandum D4-1-4 : Customs Sufferance Warehouses.\nInterline transfers\n72. Rail carriers may transfer in bond goods to a secondary bonded rail carrier for export under the original carrier's CCD, provided that the final destination is indicated on the original cargo transmission.\n73. The transferring rail carrier will maintain full liability for the goods and will be absolved of liability to the CBSA once the goods have been acquitted by the conveyance operator upon export by reporting the CCN on the paper A5, Train Report Outward.\nNotification and error messages\n74. All ACI/eManifest data received will be validated and processed through CBSA's systems, and the CBSA will transmit response messages back to the sender. Notices are sent via the same route as the incoming transmission.\n75. There are two types of response messages clients can expect to receive from CBSA systems when transmitting ACI/eManifest data by electronic means:\n- positive responses\n- error responses\n76. Positive responses are issued in the form of \"Acknowledgements.\" Acknowledgements are generated when the EDI transmission has successfully passed all syntactical and validation edits.\n77. Error messages will be transmitted to the sender indicating the nature of the error, in the form of reject notices. Carriers must make corrections to transmissions in error and re-send to the CBSA within the prescribed timeframes. The rejected report will be considered by the CBSA as non-transmission of the conveyance and/or cargo data until the identified errors have been addressed and the data is in \"Accepted\" status by the CBSA system.\n78. For a complete description of all notifications, response time frames, error messages and codes and their application, as well as Request for Information ( RFI ) notices, refer to Chapter 3: ACI/eManifest Rail of the ECCRD.", @@ -5155,7 +5155,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-6-6", "marginal_note": "Corrections", - "part": "", + "part": "Rail Pre-Arrival and Reporting Requirements", "division": "", "heading": "", "text": "Corrections to cargo and/or conveyance data\n79. Changes or amendments to cargo and/or conveyance data shall be made as soon as they are known as per Chapter 3: ACI/eManifest Rail of the ECCRD.\nAdd/Change/Delete (cancel)\n80. An \"add\" is used for the first transmission (original) of ACI/eManifest data, whether it is cargo or conveyance data. It must be transmitted within the timeframes as prescribed in the Reporting of Imported Goods Regulations .\n81. A \"change\" involves the ACI/eManifest re-transmission of the entire record (all applicable data elements), which will then replace the entire record on file. As a rule, the carrier will be required to transmit a change to update the current conveyance record or cargo record when any of the data elements on the current transmission to the CBSA change. Individual data elements are not to be transmitted separately.\n82. However, if a CCN on a cargo submission or the actual CRN on a conveyance transmission needs to be changed, the client must first transmit a record to delete the cargo or conveyance, and then transmit an \"Add\" for the new report with the new CCN or CRN. A change request will not be accepted in that case.\n83. A \"delete\" (cancel) is used for the complete removal of records or packages of records. If individual data elements or loops of segments are to be deleted, these must be processed as changes. The specific data transmitted on the delete does not necessarily have to be identical to the original add or change – only the \"key\" data (for example, CCN or CRN and whether the record is a cargo or conveyance) must be identical.\n84. Deletions may be made at any time up until arrival at the port of report. If a conveyance transmission is on file, it must be changed or cancelled before an associated cargo can be cancelled.\nNote: Un-arrived cargo and conveyance records are to be deleted (cancelled) if unused within 90 days.\nPost – arrival amendments\n85. Cargo and conveyance data transmissions, if found by the carrier to be in error post-arrival , must be amended as soon as the error is discovered.\n86. Some key data elements cannot be electronically amended or deleted post-arrival . If amendments/deletions to these data elements are required, the online form, BSF673: House Bill, Cargo and Conveyance Manual Amendment Form – Post-Arrival – All Modes must be completed. Carriers/freight forwarders have up to 90 days to present the correction request to the CBSA commercial office.", @@ -5173,7 +5173,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-6-6", "marginal_note": "In-transit shipments", - "part": "", + "part": "Rail Pre-Arrival and Reporting Requirements", "division": "", "heading": "", "text": "Conveyance report – transiting through Canada from/to a foreign point\n87. Rail carriers are responsible for reporting cargo transiting through Canada to the CBSA at the FPOA by using EDI. Paper A5, Train Report Outward, will be used to report the conveyance at point of exit. Alternatively, reported cargo transferred to a vessel for export to a foreign country will be acquitted by the Marine outward report.\n88. Paper A5 must list the CCNs associated with the cargo that is exiting Canada on that particular conveyance.\n89. Additional information may also be included, such as:\n- carrier name and contact information\n- carrier code\n- date and time the A5 is being sent to the CBSA\n- date and estimated time of arrival to the port of export\n- train number or report number (not railcar number)\n- export reporting office ( ERO )\n- order number (order of railcars built on the train)\n- railcar number\n- container number (if containerized)\nCargo reporting and control procedures for domestic in-transit shipments (United States – Canada – United States)\n90. EDI rail carriers no longer have to use form BSF708: Rail in Transit Manifest to report freight shipments in-transit through Canada (United States – Canada – United States). Instead, the rail carrier has the option of transmitting ACI/eManifest cargo data. If electronic cargo is being transmitted, rail carriers are reminded to not use the in-transit cargo exception code on the conveyance report, and to select \" in-transit \" in the \"Movement Type (Manifest Type Code)\" field of the cargo transmission.\n91. If using the form BSF708 paper option, the CBSA will not issue AMPS penalties for failing to electronically transmit in-transit cargo data.\n92. Paper A5, Train Report Outward, is to be presented upon exit from Canada. Carriers must export sealed loaded railcars at the point of exit with the seals intact. If the seals are broken, the railcars must go to the local rail examination facility where a BSO may do a physical check of the contents against relative waybills. Upon approval, the railcars will be released to return to the United States.\n93. Carriers cannot divert in-transit cars to Canadian destinations. If the carrier does divert the in-transit cars or holds the cargo for disposal in Canada, a BSO will detain the cars immediately for determination.\n94. Carriers can export in-transit cars at any CBSA office where railways cross the international border. The CBSA will allow a route change from one point of exit to another. This is not considered as a diversion for CBSA purposes.\nProcedures for Canadian goods in-transit through the United States (Canada – United States – Canada)\n95. The paper A5, Train Report Outward, is required to be presented upon exit from Canada for the first leg of the in-transit cargo move. Upon re-entry , rail carriers are required to transmit Canadian origin cargo as an import to Canada. Rail carriers are asked to include the text \" in-transit Canadian origin goods\" in the special instructions field of the cargo transmission.", @@ -5191,7 +5191,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-6-6", "marginal_note": "Unique shipment processes", - "part": "", + "part": "Rail Pre-Arrival and Reporting Requirements", "division": "", "heading": "", "text": "96. The following rail specific processes are not exempt from ACI/eManifest data; however the reporting or ACI/eManifest requirements differ in some manner.\nLoaded buffer cars\n97. Loaded rail buffer cars containing inert materials that meet the CBSA cargo exception and a CFIA exemption do not require the transmission of ACI/eManifest cargo data. Verify that the material contained within the buffer car is exempt from CFIA in the Automated Import Reference System (AIRS). If the CFIA exemption is met, the rail carrier is advised to transmit the appropriate cargo exception code, code 02 Ottawa File and Container Banks (Instruments of International Trade) within the ACI/eManifest conveyance data.\n98. Loaded buffer cars containing inert materials that do not meet a CFIA exemption (for example, soil) require full ACI/eManifest cargo data within the prescribed timeframes, as well as the applicable OGD approvals.\nOverages/shortages\n99. Where there are discrepancies between transmitted data and/or reported cargo and the actual number of pieces found on arrival, the process documented in the Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods must be followed.\nNon-emergency repairs\n100. For repairs to conveyances that were completed outside of Canada and do not meet the definition of emergency repairs, carriers must transmit cargo and conveyance data to the CBSA within the prescribed advance timeframes, identifying the repair as the cargo.\nDangerous commodities\n101. The Transportation of Dangerous Goods Regulations require that all shipments of dangerous goods be classified, labeled, placarded, packaged, and documented in a specific manner by the shipper. For more information, refer to Memorandum D19-13-5 : Transportation of Dangerous Goods .\n102. ACI/eManifest cargo and conveyance information pertaining to dangerous commodities must be transmitted electronically within the guidelines and procedures outlined in the Reporting of Imported Goods Regulations and this memorandum.\nDerailments and wrecks\n103. Cargo control transmissions and waybills that cannot be properly acquitted at the receiving CBSA office due to a railway derailment or wreck should be referred to the CBSA office where the rail carrier originally reported the wreck. The responsibility to ensure correct acquittal of waybill quantities, and the merit of any application to account for damaged goods rest with the CBSA office so notified.\nAdditional unique processes\n104. An ACI/eManifest cargo transmission is required for an empty railcar, where the railcar is the imported good.\n105. The carrier must report all shipments of Company Owned Material (COMAT) on an ACI/eManifest cargo transmission.\n106. When cargo is carried under shipper's load and count arrangements between the carrier and the shipper, the cargo control transmission must clearly state \"shipper's load and count\" and the shipper must seal all units before transferring to the carrier. \"Shippers load and count\" is not a description of the goods.\n107. In the case of car, container, or trailer-on-flatcar load lots (one type of commodity), show the actual number of cartons, cases, barrels, etc., of the commodity.\n108. In case of bulk commodities, the quantity on the CCD or electronic report will be shown as \"1,\" representing one railcar.\n109. Other unique shipment processes are referenced in Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods . They are as follows:\n- goods found astray (misrouted goods)\n- non-resident importer\n- transporting \"to order\" shipments\n- moving company and personal effects\n- entered to arrive ( ETA ) and value included ( VI ) shipments\n- ship's stores\n- duty free shops (goods imported by duty free shops)\n- carnet and other temporary imports\n- unscheduled emergency diversion – goods moving into Canada\nRailway rolling stock\n110. All locomotives, railway rolling stock, and miscellaneous railway equipment arriving in or departing from Canada are required to report to the CBSA.\n111. If they are being imported temporarily for the purpose of international commercial service they are classified under tariff item 9801.10.10 of the Chapter 98: T2025 – Special classification provisions – non-commercial and are customs duty free. ACI/eManifest cargo and conveyance data are required and when exported, they are reported on a paper A5, Train Report Outward.\n112. The determination of whether or not locomotives, railway rolling stock or miscellaneous railway equipment are engaged in international commercial transportation is based on the origin and destination of the goods carried and not the actual route of the locomotive, railway rolling stock or miscellaneous railway equipment. For more information, refer to Memorandum D3-1-5 : International Commercial Transportation .\n113. Foreign railway rolling stock imported into Canada to be temporarily engaged for domestic use under tariff item 9801.20.00 may do so with goods on board.\n114. All locomotives, railway rolling stock and miscellaneous railway equipment arriving in or departing from Canada must be reported and are normally not accounted for but are documented on ACI/eManifest conveyance transmissions and on a paper A5, Train Report Outward.\n115. Companies wishing to temporarily engage foreign railway rolling stock for domestic use do not require pre-authorization from the CBSA. However, the importation of the railway rolling stock must be under a lease or contract, for a period not exceeding 12 months, signed prior to the importation.\n116. The foreign railway rolling stock cannot be removed from Canada for any reason, including being placed in international service. Foreign railway rolling stock that is being used for domestic in-transit movements from one place in Canada to another place in Canada, through the United States, is not considered to have been placed in international service.\n117. Importers of foreign railway rolling stock that is owned or controlled by United States railway companies must report the diversion of any railway rolling stock that is removed from international service and temporarily diverted into Canadian domestic service.\n118. Importers of foreign railway rolling stock that is not the property of or under the control of a United States railway must report the diversion of any railway rolling stock that is removed from international service and temporarily diverted into Canadian domestic service. The railway rolling stock that has been diverted from tariff item 9801.10.10 must be classified under Chapter 86 of the Customs Tariff .\nNote: Goods of tariff item 9801.20.00 must be owned or under the control of a railway company in the United States. The period of diversion cannot exceed 90 days in one calendar year. The 90 days does not have to occur consecutively. The origin may attract customs duties which would be paid the first time only.\n119. The importer is required to monitor the length of time the railway rolling stock is diverted to Canadian domestic use.\n120. Importers of railway rolling stock that has been manufactured in Canada that is diverted temporarily from international service and placed into Canadian domestic service must report the diversion. In this case, the Canadian railway rolling stock would have been manufactured in Canada for export and never entered into domestic service. If the Canadian railway rolling stock is owned or under the control of a railway company in the United States, it is being diverted from tariff item 9801.10.10 to tariff item 9801.20.00. If the railcars are owned or under the control of a foreign railway other than a United States railway, the railcars will be diverted to Chapter 86 of the Customs Tariff . The period of diversion cannot exceed 90 days in one calendar year. The 90 days does not have to occur consecutively.\n121. For information regarding non-taxable importations, refer to the Excise Tax Act Schedule VII.\n122. For information regarding the calculation of GST on railway rolling stock, refer to the Value of Imported Goods (GST/HST) Regulations (sections 9, 10 and 11).\nExportation process of railway rolling stock\n123. It is the importer's responsibility to advise the regional CBSA office at the place where the goods were accounted for, that the railway rolling stock has been exported. Proof of export must be provided within 30 days of the exportation of the last railcar or when the lease or contract expires, whichever is earlier.\n124. Proof of export can be provided by any of the following, on condition that it clearly demonstrates that the diverted railcar has left Canada and the date of departure is evident:\n- a validated A5, Train Report Outward\n- a certified E15 (identification of goods exported or destroyed)\n- United States customs report\n- an internal off-line report\n- an interline report with United States railway company", @@ -5209,7 +5209,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-6-6", "marginal_note": "Failure to submit ACI/eManifest information", - "part": "", + "part": "Rail Pre-Arrival and Reporting Requirements", "division": "", "heading": "", "text": "125. The CBSA requires complete information pertaining to all specified goods arriving in Canada. Where no ACI/eManifest information was transmitted and no other exemption or exception exists, the carrier must transmit a cargo report as soon as it is discovered. Should the CBSA discover goods for which no ACI/eManifest data was transmitted, and for which no report was made to CBSA, AMPS may be issued to the carrier for non-report .\n126. When the conveyance is known, the CRN must also be amended to add this post-arrival cargo.\n127. Post-arrival cargo that is not attached to a related CRN will be presented to the nearest CBSA office to have the status electronically updated to \"Arrived.\" This must be done to enable release of the goods.", @@ -5227,7 +5227,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-6-6", "marginal_note": "Contingency plan in the event of system failure", - "part": "", + "part": "Rail Pre-Arrival and Reporting Requirements", "division": "", "heading": "", "text": "128. The CBSA System Outage Contingency Plan sets out the procedures for importing commercial goods in the event of a full CBSA system outage in all modes.\n129. Clients may contact the TCCU at 1-888-957-7224 for additional clarification.", @@ -5245,7 +5245,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-6-6", "marginal_note": "Penalty information", - "part": "", + "part": "Rail Pre-Arrival and Reporting Requirements", "division": "", "heading": "", "text": "130. For information on administrative penalties, refer to Memorandum D22-1-1 : Implementing the Administrative Monetary Penalty System . Information on AMPS penalties is also available on the Administrative Monetary Penalty System .\n131. Other administrative sanctions, such as the revocation of program privileges and penalties of OGD's, may also be applicable.", @@ -5263,7 +5263,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-6-6", "marginal_note": "Additional information", - "part": "", + "part": "Rail Pre-Arrival and Reporting Requirements", "division": "", "heading": "", "text": "132. For additional information, within Canada and United States, call the Border Information Service (BIS) at 1-800-461-9999 . From outside Canada and United States, call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (except holidays). TTY is also available within Canada and United States: 1-866-335-3237 . Additional information can also be found on Contact border information services .", @@ -5281,7 +5281,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-6-6", "marginal_note": "References", - "part": "", + "part": "Rail Pre-Arrival and Reporting Requirements", "division": "", "heading": "", "text": "Consult these resources for further information:\nApplicable legislations\n- Canadian Food Inspection Agency\n- Canadian Transportation Accident Investigation and Safety Board Act\n- Customs Act\n- Customs Tariff\n- Excise Tax Act\n- Excise Act\n- Reporting of Imported Goods Regulations\n- Special Import Measures Act\n- Transportation of Goods Regulations\n- Transportation of Dangerous Goods Regulations\n- Value of Imported Goods (GST/HST) Regulations\nRelated D-memos\n- Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods\n- Memorandum D3-1-5 : International Commercial Transportation\n- Memorandum D3-1-8 : Cargo – Export Movements\n- Memorandum D3-3-1 : Freight forwarder pre-arrival and reporting requirements\n- Memorandum D4-1-4 : Customs Sufferance Warehouses\n- Memorandum D17-1-4 : Release of Commercial Goods\n- Memorandum D19-13-5 : Transportation of Dangerous Goods\n- Memorandum D20-1-1 : Exporter Reporting\n- Memorandum D22-1-1 : Implementing the Administrative Monetary Penalty System\n- Memorandum D23-1-1 : Partners in Protection Program\n- Memorandum D23-2-1 : Customs Self-Assessment Program for Carriers\nSuperseded D-memo\nD3-6-6 dated November, 2022\nIssuing office\nMarine Rail Policy and Programs Unit Marine and Rail Division Commercial Program Directorate Commercial and Trade Branch", @@ -5299,7 +5299,7 @@ "act_name": "CBSA D-Memoranda", "section": "D3-6-6", "marginal_note": "Related link", - "part": "", + "part": "Rail Pre-Arrival and Reporting Requirements", "division": "", "heading": "", "text": "Electronic Commerce Client Requirements Document", @@ -5317,7 +5317,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-1-4", "marginal_note": "Customs Sufferance Warehouses (part 1)", - "part": "", + "part": "Customs Sufferance Warehouses", "division": "", "heading": "", "text": "Memorandum D4-1-4 Customs Sufferance \nWarehouses \nISSN 2369-2391 \nOttawa, October 21, 2024 \nPlain language summary \nTarget audience: Applicants and licensed operators of customs sufferance warehouses. \nKey content: Outlines the responsibilities to obtain, amend or cancel a sufferance warehouse \nlicence. \nKeywords: application, financial security, building requirements, storage, warehouse types. \nOn this page \n Updates made to this D-memo \n Definitions \n Guidelines \n References \n Contact us \nUpdates made to this D-memo \nThis memorandum has been updated to reflect the implementation of the CBSA Assessment \nand Revenue Management (CARM) system; the introduction of an excise duty (vaping duty) on \nvaping products; a policy update on the good character assessment; and clarify ownership \nchanges and definitions of applicants. \nDefinitions \n“Act” means the Customs Act. \n“Applicant” means an individual, partnership or corporation who applies for a licence. \n\n2 \n\n“Bulk Cargo” means goods that are loose or in mass, such that they are confined only by the \npermanent structures of the vessel, without intermediate containment or intermediate \npackaging. \n\"Break bulk cargo\" means specified goods other than: \n(a) Goods within cargo containers, \n(b) Bulk goods, or \n(c) Empty cargo containers. \nBreak-bulk goods also includes goods such as oil and gas equipment, construction equipment \nand automobiles. \n“CBSA Assessment and Revenue Management (CARM)” is a duty and tax collection system \ndeveloped to modernize and simplify the process of importing goods into Canada. \n“Carrier” means a person involved in international commercial transportation who reports \ncargo to the CBSA and/or who operates a conveyance used to transport specified goods to or \nfrom Canada. \n“CARM Client Portal (CCP)” serves as the primary hub for Trade Chain Partners to interact \nwith the CBSA relating to the importation of goods into Canada. \n“Consolidation” means a number of shipments are grouped together by a consolidator or \nfreight forwarder and shipped to an agent or a freight forwarder as one shipment under one bill \nof lading and reported to the CBSA on one cargo control document (CCD). \n“C/VESS” is an authorized marine port of entry where cargo and commercial vessels, other \nthan ferry boats or cruise ships, but including other commercial passenger vessels such as tour \nboats and charter boats (e.g., whale-watching, fishing, sightseeing), report to the CBSA. \n“Deconsolidation” means the process whereby a consolidated shipment is divided into \nindividual shipments consigned to various consignees. \n“Excise warehouse licensee” means a person who holds an excise warehouse licence \nissued under section 19 of the Excise Act 2001. \n“Freight forwarder” means a person who, on behalf of one or more owners, importers, \nshippers or consignees of goods, causes specified goods to be transported by one or more \ncarriers. ", @@ -5335,7 +5335,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-1-4", "marginal_note": "Customs Sufferance Warehouses (part 2)", - "part": "", + "part": "Customs Sufferance Warehouses", "division": "", "heading": "", "text": "“Licence” means a licence to operate a place as a sufferance warehouse as provided for in \nsection 24 for the Customs Act. \n\n3 \n\n“Licensee” means an individual, partnership or corporation to whom a sufferance warehouse \nlicence has been issued. \n“Place of safe-keeping” means a place that has been designated by the Minister pursuant to \nsection 37.1 of the Customs Act for the safe-keeping of goods. \n“Regulations” in this memorandum means the Customs Sufferance Warehouses Regulations, \nunless otherwise specified. \n\n“Re-manifest” means a new cargo control document, with a new cargo control number, which \nis presented to change a cargo control document that had previously been submitted to the \nCBSA. Re-manifests are generally presented to change the destination office or carrier code. \nGuidelines \n1. This memorandum explains the procedures an individual or company must follow to obtain, \namend or cancel a Canada Border Services (CBSA) customs sufferance warehouse licence. It \nalso describes the terms and conditions for operating a sufferance warehouse and the types of \nsufferance warehouses that may be licensed in Canada. \n\nIntroduction \n\n2. Sufferance warehouses are privately owned and operated facilities licensed by the Canada \nBorder Services Agency (CBSA) for the control, short-term storage, transfer, delivery and \nexamination of in-bond goods until the goods are released by the CBSA or exported from \nCanada. \n\n3. The CBSA will aim to process customs sufferance warehouses licence applications within \n60 business days from the date the complete application is received through the CARM Client \nPortal (CCP). \n\n4. Applicants are expected to monitor the CCP for notifications about the status of their \napplication to ensure there are no delays in processing. \n\nLicensing of Sufferance Warehouses \n\nApplication for a Licence \n\n5. A complete application with supporting documentation must be submitted using the CCP in \norder to be considered for a license to operate a customs sufferance warehouse. Instructions \non how to register for an account and how to submit an application through the CCP can be \nfound on the CBSA CARM webpage. \n\n6. Applicants are expected to monitor the CCP for notifications regarding their application to \nensure there is no delay in processing. \n\n4 \n\n7. An individual is qualified as an applicant if: \n(a) they are of good character; and \n(b) they have sufficient financial resources to conduct their business in a responsible \nmanner. \n8. A partnership is qualified as an applicant: \n(a) When, in the case of a partnership composed of individuals, \n(i) the partners are of good character; and \n(ii) have sufficient financial resources to conduct its business in a responsible manner. \n(b) When in the case of a partnership composed of corporations, \n(i) all of the directors of the corporation are of good character; and \n(ii) have sufficient financial resources to conduct its business in a responsible manner. ", @@ -5353,7 +5353,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-1-4", "marginal_note": "Customs Sufferance Warehouses (part 3)", - "part": "", + "part": "Customs Sufferance Warehouses", "division": "", "heading": "", "text": "9. A corporation is qualified as an applicant if: \n(i) the corporation is of good reputation; \n(ii) all of the directors are of good character; and \n(iii) the corporation has sufficient financial resources to conduct its business in a responsible \nmanner. \n\n10. Only the person who will operate the business may file for an application in the name of a \nsole proprietorship. However, one of the partners or associates may file an application on \nbehalf of a partnership or unincorporated association and one of the directors may file on \nbehalf of a corporation. \n\n11. The completed application must be submitted with the following: \n\n(a) a blueprint, or reasonable facsimile, of the entire building, indicating: \n\n(i) if the building exists or is to be constructed; \n(ii) the type of construction; \n(iii) the location that is to be used for the storage of goods; \n(iv) the location of all partitions, doors, windows, and stairs; \n(v) the location and dimensions of an examining room or office for the use of the \nCBSA, where applicable; \n(vi) the location of telephones, lights and source of heat in the CBSA office and \nexamining room, where applicable; and \n(vii) the location of the washroom facilities; \n\n5 \n\n(b) information on the type of fire-safety equipment such as extinguishers and sprinkler \nsystem; \n\n(c) a site plan of the property showing the location of the warehouse building and the \ndetention compound or parking area; \n\n(d) when requested by the CBSA, letters from importers in support of the application for \nthe establishment of the sufferance warehouse; \n\n(e) a business registration document which shows all owners, partners, officers and \ndirectors listed on the application; \n\n(f) documents showing that the applicant has sufficient financial resources to lease or \npurchase a sufferance warehouse and to operate that facility; and \n\n(g) where applicable, a copy of the cargo handling contract. A sample cargo-handling \ncontract can be found in Appendix A of this memorandum. \n\n(h) a certified Criminal Records Check* for each owner, partner, officer and director for \nthe entity applying; \n\n* A certified Criminal Records Check is performed by the local police authority or an accredited \nthird-party using fingerprint technology. General information on obtaining a criminal record \ncheck and fingerprints can be found on the Royal Canadian Mounted Police website. As each \njurisdiction may have their own process, please consult the local police authority for specific \ninformation on certified criminal record checks. Foreign applicants should consult their local \npolicy authority. \n\nAll fees associated with the criminal records check is the responsibility of the applicant(s). \n\n12. To protect the security of the information provided for in (e) and (f) above, the documents \nmust not be submitted through the CCP. Applicants should mail the documents to the local \nCBSA office where the application has been submitted. \n", @@ -5371,7 +5371,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-1-4", "marginal_note": "Customs Sufferance Warehouses (part 4)", - "part": "", + "part": "Customs Sufferance Warehouses", "division": "", "heading": "", "text": "13. The applicant will receive an acknowledgement in the CCP that their application has been \nsuccessfully submitted to the CBSA. \n\n14. If information is missing and the application is deemed incomplete, the CBSA will reject the \napplication and the applicant will receive notice containing the reasons for the refusal through \nthe CCP. \n\n15. The applicant may resubmit a completed application with corrections to the CBSA through \nthe CCP. \n\n16. Upon receipt of a completed application the CBSA will begin the application assessment. \nThis will trigger the 60 day service standard. \n\n6 \n\n17. The CBSA will examine the proposed sufferance warehouse to ensure that the facility \nmeets the requirements for location, suitability, security, accommodations, heating and lighting \nas set out in Part II of the Customs Sufferance Warehouses Regulations – Operation of \nSufferance Warehouses. \n\n18. Applicants should not finalize any lease or expend capital resources for renovations or \nconstruction of sufferance warehouse facilities until the application has been approved. \n\n19. Applicants must not start operating the sufferance warehouse until the application has \nbeen approved by the CBSA. \n\n20. If the application is denied the CBSA will notify the applicant through the CCP with the \nreasons for denial. \n\nRequirements to Obtain a Licence \n\n21. Before the CBSA approves an application for a sufferance warehouse, or issues a licence \nto the applicant, the following conditions must be met: \n\n(a) the applicant is of good character; \n\n(b) the applicant has sufficient financial resources to enable them to provide the \nfacilities, equipment, personnel and services required under sections 11 to 13 of the \nregulations and to lease or purchase the proposed sufferance warehouse; \n\n(c) the volume and nature of business in the area in which the applicant proposes to \noperate a sufferance warehouse is such that a sufferance warehouse is needed to serve \nthe importers in that area; \n\n(d) the site of the proposed sufferance warehouse is within a reasonable distance from \nmajor transportation routes and a CBSA office; \n\n(e) the proposed sufferance warehouse contains adequate space for the storage of \nimported goods; \n\n(f) the structure of the proposed sufferance warehouse will be suitable for the operation \nof a sufferance warehouse; \n\n(g) the CBSA is able to provide customs services with respect to the proposed \nsufferance warehouse; and \n\n(h) the required amount of financial security in the proper format is deposited with the \nCBSA. See section below on Financial Security. \n\nFinancial Security - Applications \n\n7 \n\n22. Security for each sufferance warehouse must be calculated using $1000 for each 1000 \nshipments or releases destined to the warehouse facility per year. Security will not be less than \n$20,000 per warehouse. \n\n23. The Financial Security (Electronic Means) Regulations allows for the posting of electronic ", @@ -5389,7 +5389,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-1-4", "marginal_note": "Customs Sufferance Warehouses (part 5)", - "part": "", + "part": "Customs Sufferance Warehouses", "division": "", "heading": "", "text": "bonds. The CCP must be used to post financial security. Memorandum D1-7-1, Posting \nSecurity for Transacting Bonded Operations outlines the policy and procedures regarding \nposting financial security for CBSA bonded transactions. \n\n24. Financial security is accepted in CARM via one of three methods: \n(a) the applicant submits a non-cash bond via the CCP and their surety provider \naccepts it; \n(b) the applicant posts a cash deposit in the CCP (\"cash bond\"); \n(c) the applicant's surety provider sends the non-cash bond via an Application \nProgramming Interface (API) on behalf of the applicant and the bond is \nautomatically accepted in CARM. \n\nFor more information on financial security in CARM refer to the CARM R2 Playbook - 14.0 \nFinancial Security, which can be found on the CBSA CARM webpage. \n\n25. An applicant can obtain one bond covering all their RMs within the sufferance warehouse \nprogram or one bond per RM. All bonds received by the CBSA must list the RM assigned to the \nsufferance warehouse. The amount of security should reflect $1000 per every 1000 shipments \nand must not be less than $20,000 per number of warehouses included in the security or \nreflected on the bond. \n\nFinancial Security – Amendment \n\n26. The licensee will review financial security on an annual basis and submit an amended \nsufferance warehouse application form indicating the volume of goods for the previous year. \nFinancial security should be updated if needed. This annual financial security review will be \nsubmitted through the CCP for CBSA assessment. \n\n27. Non-compliance with financial security requirements may result in suspension or \ncancellation of the licence. \n\n28. If a licence is cancelled, the CBSA will notify the surety company to cancel the bond, if one \nwas posted on behalf of the licensee. Licensees should monitor the CCP for notifications from \nthe CBSA regarding bond status. \n\n29. At no time will the financial security be allowed to lapse. Failure to present new financial \nsecurity to the CBSA before the termination date of the existing security could result in the \nsuspension of the licence. \n\n8 \n\n30. Amendments to financial security must be completed through the CCP. Refer to the CARM \nPlaybook for instruction on amending financial security. \n\nApproval of Application \n\n31. When an application for a sufferance warehouse is approved, the CBSA will send the \nlicence, the licence number, sub-location code, and the BN15 to the applicant through the \nCCP. Financial security must be received before the licence will be issued. \n\nAmendment, Cancellation or Suspension of Licence \n\nAmendment Requested by the Licensee \n\n32. Licensees must request licence amendments through the CCP using Form E400. Requests \nfor amendments will be treated as new applications. If the amendment is approved, the CBSA \nnotify the licensee and provide an amended licence, if applicable, through the CCP. If the ", @@ -5407,7 +5407,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-1-4", "marginal_note": "Customs Sufferance Warehouses (part 6)", - "part": "", + "part": "Customs Sufferance Warehouses", "division": "", "heading": "", "text": "amendment is denied a notification will be sent through the CCP with rationale for denial. \n\nAmendment by the CBSA \n\n33. The CBSA may only amend a licence for the following purposes: \n\n(a) To change a specified restriction on the licence regarding the class of goods which \nmay be received or to specify such a license restriction. \n\n(b) to change the circumstances specified in the licence in which goods may be received \nin the sufferance warehouse, or to specify such circumstances; or \n\n(c) to change the name of the licensee, where the name of the licensee is changed. \n\n34. Licensees will be given 90 days’ notice through the CCP if the Minister intends to amend a \nlicence due to subparagraphs (a), (b) and/or (c) above. The licensee will be given a period \nof 90 days from the date of the notice to make representations to the CBSA through the \nCCP as to why the licence should not be amended. The licensee is responsible to monitor \nthe CCP for CBSA communications as the 90 day notice period cannot be extended. \n\nCancellation/Closure Initiated by the Licensee \n\n35 Licensees who wish to cancel their sufferance warehouse licence must advise the CBSA, \nthrough the CCP, at least 60 days before the effective cancellation/closure date. The CBSA \nwill acknowledge the notice of cancellation/closure through the CCP. In the case of an abrupt \nor unplanned closure (e.g. as a result of a fire, bankruptcy) the licensee must immediately \nadvise the local CBSA office of the closure, in order that measures can be taken by the CBSA \nto control access to the facility. A Sufferance Warehouse Enrolment Form must be uploaded \ninto the CCP with field 2 checked off to indicate \"Request for a cancellation of licence\" in either \ncircumstance. \n\n9 \n\nCancellation by the CBSA \n\n36. In accordance with section 7 of the Regulations, the CBSA may cancel a licence where the \nlicensee: \n\n(a) no longer owns or leases the place that is licensed as a sufferance warehouse; \n\n(b) requests the Minister in writing to cancel the licence; or \n\n(c) is bankrupt. \n\n37. A 90-day notice period is not applicable when the reason for cancellation is one of the \nabove. \n\nSuspension (or Cancellation) Initiated by the CBSA – With Notice \n\n38. In accordance with section 8(1) and subject to section 9 of the Regulations, the CBSA may \nsuspend (or cancel) a licence where the licensee: \n\n(a) is the subject of a receivership in respect of his debts; \n\n(b) fails to comply with any Act of Parliament, or any regulation made pursuant thereto, \nthat prohibits, controls or regulates the importation or exportation of goods; \n\n(c) has, in the course of his operation of the sufferance warehouse, acted dishonestly in \nhis business dealings with customs brokers, importers, carriers, Her Majesty or \nservants of Her Majesty; or \n(d) has been incompetent in the operation of the sufferance warehouse. \n\n39. When a licence is suspended by the Minister, the CBSA will immediately advise the ", @@ -5425,7 +5425,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-1-4", "marginal_note": "Customs Sufferance Warehouses (part 7)", - "part": "", + "part": "Customs Sufferance Warehouses", "division": "", "heading": "", "text": "licensee through the CCP of the suspension and provide all relevant information concerning \nthe grounds for the suspension. The licensee will have 90 days to provide information why the \nlicence should be reinstated. This information should be provided through the CCP as indicated \non CBSA’s suspension letter. \n\n40. In cases where the licensee must take corrective action, the proposed suspension will be \nwithdrawn when the CBSA is satisfied that the reasons for the suspension no longer exist. \n\nReinstatement of Licence by the CBSA \n\n41. The Minister may reinstate a suspended licence where the Minister is satisfied that the \ncause for the suspension no longer exists. \n\n10 \n\n42. The CBSA will advise licensees through the CCP when a suspended licence has been \nreinstated. \n\nCancellation Initiated by the CBSA – With Notice \n\n43. In accordance with section 8(2) and subject to section 9(3) and (4) of the regulations, the \nCBSA may cancel a licence where: \n\n(a) the volume of goods being received in the sufferance warehouse is no longer \nsufficient to warrant the continued operation; \n\n(b) there is no longer a need for a sufferance warehouse in the area in which the \nsufferance warehouse is located; or \n\n(c) the CBSA is no longer able to provide customs services with respect to the \nsufferance warehouse. \n\n44. Before the Minister cancels a licence for the above reasons, the CBSA will advise the \nlicensee by communications sent through the CCP 90 days prior to the intended date of \ncancellation. The CBSA will provide the licensee with all relevant information concerning the \ngrounds for the cancellation. During this 90-day period, the licensee may provide information to \nthe local CBSA through the CCP as indicated in CBSA’s notice of cancellation explaining why \nthe licence should not be cancelled. The CBSA will consider this information and the notice of \ncancellation will be withdrawn if the Minister is satisfied that the cause for the cancellation no \nlonger exists. \n\nChange of Ownership/Lease Agreement \n\n45. When a change of ownership or control of a licensed sufferance warehouse is planned, the \nexisting licensee must advise the CBSA through the CCP at least 60 days before the effective \ndate of the change. \n\n46. If ownership or control of the licensed sufferance warehouse changes, the CBSA will \ncancel the existing licence. A change of ownership or control of a warehouse requires \nsubmission of a new application for a sufferance warehouse licence. The new owner, lessee or \nthe party taking control of the warehouse must apply for a new licence through the CCP by \ncompleting and uploading Form E400 and submitting all documents required in paragraph 10 \nabove. If the applicant is not making changes to the physical structure of the facility, the \nbuilding plan specifications may not be required. The CBSA will process the application as if it \nis a new warehouse. \n\n47. Sufferance warehouse licenses cannot be sold or transferred to another party. A new ", @@ -5443,7 +5443,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-1-4", "marginal_note": "Customs Sufferance Warehouses (part 8)", - "part": "", + "part": "Customs Sufferance Warehouses", "division": "", "heading": "", "text": "application must be submitted and undergo a verification of regulatory requirements before the \nchange of ownership takes place. All supporting documents must be uploaded into the CCP to \nprove the ownership change. \n\n11 \n\nChange of Ownership of Highway Sufferance Warehouse (Type BW) \n\n48. When a change of ownership or control of a Type BW warehouse is planned, the licensee \nmust advise the CBSA using the CCP at least 60 days before the effective date of the change. \n\n49. If the Minister determines that a new or an additional Type BW highway sufferance \nwarehouse is required, applications will be invited through the issuance of a Customs Notice. \nAll applicants in response to advertisements must complete an E400 and submit through the \nCCP as indicated on the Customs Notice. \n\nSub-Leasing a Sufferance Warehouse \n\n50. Sufferance warehouse licensees may sub-lease a section of their warehouses to a person \nor persons licensed to operate a sufferance warehouse. \n\n51. Where a sufferance warehouse is restricted by the terms and conditions of its licence to \nthe receipt of goods arriving by motor vehicles used for commercial purposes, the licensee may \nlease space to any carrier who has requested space for his exclusive use in the operation of a \nseparate sufferance warehouse. In this situation sufferance warehouse licensees may sub-\nlease a section of their warehouses to a person or persons licensed to operate a sufferance \nwarehouse \n\n52. To obtain a licence to operate a separate sufferance warehouse, the person or persons \nwishing to sub-lease a section of the warehouse, referred to as the lessee, must complete the \nSufferance Warehouse Program Enrolment Form E400 and provide this completed application \nto the licensee, also referred to as the lessor, for submission to the CBSA through the CCP. \nThe completed application must be uploaded with the following: \n\n(a) a diagram of the floor plan designating the leased area. The space must be \nadequate to meet the operational needs for a sufferance warehouse; and \n\n(b) financial security. \n\n53. The CBSA will process the application in the same manner as a new application to operate \na sufferance warehouse. \n\n54. The sufferance warehouse lessors must also advise the CBSA in writing of any relocation, \nreductions, extensions, or other changes that impact their sufferance warehouse licence, \nincluding changes resulting from sub-leasing within their warehouse. Lessors must submit a \ncopy of the amended floor plan through the CCP. If approved by the CBSA an amended \napplication is not required from the lessor. \n\nResponsibilities of the Licensee \n\n12 \n\nRelocation of Warehouse \n\n55. When planning a change in location, the licensee must complete and upload Form E400 \ninto the CCP at least 60 days in advance of the planned relocation. \n\n56. The CBSA will process the application for relocation in the same manner as for new ", @@ -5461,7 +5461,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-1-4", "marginal_note": "Customs Sufferance Warehouses (part 9)", - "part": "", + "part": "Customs Sufferance Warehouses", "division": "", "heading": "", "text": "applications. If approved, the CBSA will issue a new licence for this location. The licensee must \nprovide new security or a rider amending the existing financial security bond indicating the \nrelocated warehouse location. \n\n57. If a licensee relocates the sufferance warehouse operation without the CBSA’s previous \nwritten approval, the CBSA may cancel the existing licence to operate a sufferance warehouse. \n\n58. Applicants should not expend capital funds on construction or renovations to the relocation \nsite until a licence is issued or until the application has been approved in principle. \n\n59. Applicants must not start operating the sufferance warehouse at the new location until a \nprovisional or final approval has been given by the CBSA. \n\nClosure of Warehouse \n\n60. The licensee must advise the CBSA in writing through the CCP at least 60 days before the \neffective date of the closure. The CBSA will acknowledge a notice of closure from a licensee. \n\n61. All in-bond goods must be accounted for by the payment of duties and taxes or by \ntransferring the goods to a location authorized by the CBSA, before any sufferance warehouse \ncloses. The goods may also be exported from Canada. \n\n62. A CBSA officer will conduct a warehouse check to ensure that all in-bond goods have \nbeen accounted for. \n\nFacilities \n\n63. Licensees are responsible for identifying and providing adequate space in the warehouse \nbuilding and the detention compound for the safe storage of in-bond goods. If it is determined \nthat there is not enough space for the volume of traffic, the CBSA may ask the licensee to \nprovide additional storage space. \n\n64. Licensees may be required to provide a detention compound or parking area for the \nstorage of imported goods that are held in a conveyance, should the CBSA so request. \n\n65. Unless the sufferance warehouse licensee has made other arrangements with parties \nusing the warehouse facilities, the licensee is responsible for providing adequate space, the \nproper equipment for unloading and moving shipments as well as personnel to locate, open, \nand close packages for CBSA examinations. \n\n13 \n\n66. Licensees are responsible for providing washroom facilities and offices for the use of \nofficers, and the heat, light and cleaning services necessary for those facilities and offices, \nwhere so requested by the CBSA. \n\nN.B. Warehouse operators are expected to provide and maintain a clean and safe environment \nfor all CBSA personnel attending their facilities in order to meet health and safety regulations. \n\n67. Licensees are responsible to provide facilities, equipment and personnel sufficient to \ncontrol access to the sufferance warehouse and provide secure storage of the goods stored in \nit, including: \n\n(a) doors and other building components of sturdy construction; \n\n(b) secure locks on doors and windows; \n\n(c) signs that indicate the security requirements applicable to the premises; and \n", @@ -5479,7 +5479,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-1-4", "marginal_note": "Customs Sufferance Warehouses (part 10)", - "part": "", + "part": "Customs Sufferance Warehouses", "division": "", "heading": "", "text": "(d) where the sufferance warehouse will be used for the storage of designated goods, \nsuch additional facilities and equipment as may be required to ensure the secure storage \nof those goods. \n\nBuilding Requirements \n\n68. Sufferance warehouse building requirements will be subject to approval by the local CBSA \noffice and must have, as a minimum: \n\n(a) a storage area with access from the exterior of the building provided by a freight \ndoor; \n\n(b) a heated office area and an examining area or a combined office and examining \nroom for use by CBSA examiners, where applicable. The office and examining room \nmust be protected from the elements. If the warehouse is serviced by the CBSA on a \ncall-out or part-time basis, the operator need only provide the use of an office when \nrequired by CBSA officials; and \n\n(c) a secure depository for CBSA documents, if requested by the CBSA. \n\n69. A separate area exclusively for the storage of in-bond shipments is required in the \nwarehouse building or in the detention compound. In-bond goods must not be co-mingled with \ndomestic goods and access to in-bond goods must be restricted to authorized persons only. \n\n70. If a group of sufferance warehouses is located in a building owned by a person or \ncompany other than the applicant, the landlord must provide accommodation, utilities, and \nfurnishings for the CBSA examiners’ office. Individual applicants are required to provide only \nspace, equipment, and a worktable needed for examining goods. \n\n14 \n\n71. When a sufferance warehouse is being constructed, the building must conform exactly to \nthe original plans submitted to the CBSA unless the CBSA has given previous approval to \ndeviate from the original plans. \n\nBuilding Modifications \n\n72. Licensees must get approval from the CBSA before starting modifications that will affect \nthe sufferance warehouse area. Such modifications would include: \n\n(a) any reduction or expansion affecting the sufferance warehouse including the CBSA \noffice area within the warehouse; \n\n(b) any change affecting freight doors, entrance doors, or windows; and \n\n(c) any change affecting other physical security requirements. \n\n73. The licensee must submit a Form E400 indicating an amendment in field 2 with a drawing \nshowing the proposed changes through the CCP. The CBSA will send a notice through the \nCCP advising if the amendment has been approved or denied. \n\n74. For certain warehouse types: BW, SL, SO, SO(CSA), final approval of proposed changes \nis given by CBSA Headquarters on the recommendation of the local CBSA office. \n\nAccess Restrictions to Sufferance Warehouse Facilities \n\n75. In accordance with subsection 12(2), of the regulations, no person other than the licensee, \nan employee of the licensee or an employee of a carrier engaged in the delivery of goods to or \nthe removal of goods from the sufferance warehouse, shall enter any place in it where goods \nare stored, without the written authorization or the attendance of an officer. \n", @@ -5497,7 +5497,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-1-4", "marginal_note": "Customs Sufferance Warehouses (part 11)", - "part": "", + "part": "Customs Sufferance Warehouses", "division": "", "heading": "", "text": "76. Licensees must take reasonable measures to restrict warehouse access to authorized \npersons only. Unauthorized persons are not allowed access to a Sufferance Warehouse \nwithout previous written authorization from the CBSA or unless they are accompanied by a \nCBSA officer. Signs informing of this restriction must be posted at the warehouse entrances. A \nCBSA officer must accompany customs brokers and their employees who wish to get invoices \nor other documents from shipments stored in the warehouse. Special service charges may \napply, as outlined in Memorandum D1-2-1, Special Services. \n\n77. The CBSA has granted authorization for Transport Canada's (TC), Transportation Security \nInspectors (TSIs) to access CBSA licensed air carrier sufferance warehouses and bonded air \ncargo located within the warehouse. TSIs promote compliance of the Air Cargo Security \nProgram and are tasked with verifying that the Cargo Security Form is attached with the air \nwaybill documents. As the Cargo Security Form is not physically attached to the goods, TSIs \nwill not normally perform any physical screening of the cargo. \n\n78. TSIs do not need to obtain special permission from the local CBSA office, nor require a \nCBSA officer to be on site each time they require access to a SW. TSIs possessing a valid TC \n\n15 \n\n\"inspector\" identification card are authorized to access all CBSA controlled air cargo sufferance \nwarehouses across Canada and must present their identification card to the warehouse \noperator each time entry is requested. \n\n79. Licensees handling imported freight on behalf of carriers and importers must take \nreasonable measures to ensure that confidentiality regarding their clients’ shipments is \nmaintained at all times. \n\nReceipt and Refusal of Goods into the Warehouse \n80. In order to be compliant with section 14 of the Regulations, the licensee must electronically \nacknowledge receipt of all unreleased goods destined to the warehouse upon receiving the \ngoods from the carrier. This is done by transmitting an electronic Warehouse Arrival \nCertification Message (WACM) upon the arrival of the goods in the warehouse. The WACM \nshould include the licensee’s warehouse sub-location code. A list of warehouse sub-location \ncodes can be found on the CBSA website. Licensed warehouse operators must be registered \nparticipants in the CBSA's Release Notification System (RNS), using an Electronic Data \nInterchange (EDI) or a third party service provider to transmit their arrival messages. For more \ninformation regarding electronic communication see paragraphs 87-91 below. \n81. However, if the goods were transported to Canada by or on behalf of a courier and will be \nreleased under subsection 32(4) of the Act before the accounting for duties and taxes, the \nlicensee shall acknowledge the receipt of the goods in the sufferance warehouse by: \n(a) endorsing the bill of lading, waybill or similar document presented by the carrier; ", @@ -5515,7 +5515,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-1-4", "marginal_note": "Customs Sufferance Warehouses (part 12)", - "part": "", + "part": "Customs Sufferance Warehouses", "division": "", "heading": "", "text": "(b) endorsing the customs document on which the goods were reported under the \nReporting of Imported Goods Regulations; or \n(c) issuing a transfer document to the carrier. \n82. When multiple containers are documented on one cargo control document for importation \nbut will arrive into the warehouse at different times, the licensee will send the WACM when the \nfirst container physically arrives at the warehouse, as long as all the containers are in Canada. \n83. By acknowledging receipt, the licensee accepts responsibility for the applicable duties and \ntaxes on the unreleased imported goods. \n84. Failure to transmit the WACM may result in a penalty assessed under the Administrative \nMonetary Penalties System (AMPS). \n85. The licensee may not refuse goods that qualify under the terms of their licence; except, if \nstorage is being requested by or on behalf of a person who has unpaid storage fees at the \nwarehouse. \n\nElectronic Communication with the CBSA \n86. Licensed warehouse operators must transmit data using the CBSA's EDI systems. Before \ninitiating the application process (outlined below), warehouse operators must have a valid \nwarehouse operator license. \n\n16 \n\nApplication to Transmit Electronic Data to the CBSA \n87. Warehouse licensees using EDI are required to complete an application form and submit it \nto the Technical Commercial Client Unit (TCCU). \n88. EDI clients may choose to transmit their own data to the CBSA or they may choose to use \na service provider. For more information on how to apply to participate consult the Electronic \nData Interchange/ Portal Clients website. \n89. For all enquiries related to any problems with electronic transmission of data and the \nrelated application process, please contact the TCCU: \nEmail: tccu-ustcc@cbsa-asfc.gc.ca \nTelephone: 1-888-957-7224 \nOption 1 for EDI transactions / \nOption 2 for Technical Portal Assistance (Canada or US) \n1-613-946-0762 for overseas callers \n90. For more information on how to apply to participate, methods of electronic communication \nand general information on EDI visit the Electronic Data Interchange/Portal Clients website. \n\nRecord Keeping – Open and Closed \n\n91. Under section 3.1(a) of the Imported Goods Records Regulations, licensees must maintain \nan open and a closed file for all imported goods delivered to and removed from the warehouse. \n\n92. The CBSA document used to report the goods into the warehouse, such as the licensee’s \ncopy of Form A8A, Cargo Control Document or equivalent; or an electronic copy or \nconfirmation of a Warehouse Arrival Certification Message, must be kept on an open file until \nan acquittal is received from the CBSA authorizing the removal of the goods from the \nwarehouse. \n\n93. Upon receipt of one of the following the sufferance warehouse licensees may release \ngoods from their warehouse: \n(a) A Release Notification System (RNS) message received directly from the CBSA ", @@ -5533,7 +5533,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-1-4", "marginal_note": "Customs Sufferance Warehouses (part 13)", - "part": "", + "part": "Customs Sufferance Warehouses", "division": "", "heading": "", "text": "system as an RNS participant or received through the intermediary of a dedicated \nservice provider. \n(b) A Query Notification Status message (QNS) received directly from the CBSA \nsystem as an RNS participant or received through the intermediary of a dedicated \nservice provider, which indicates the shipment has been released by CBSA. \nReleased status on a QNS may show a sub-location code different from the sub-\nlocation code of where the cargo is actually located. \n\n17 \n\n(c) A deconsolidation notice received directly from the CBSA system, or a copy of a \ndeconsolidation notice received from a freight forwarder or carrier. Refer to \nCustoms Departmental Memorandum D3-3-1 Freight Forwarder Pre-arrival and \nReporting Requirements for additional information. \n(d) An Advance Commercial Information (ACI)/eManifest Notices released notice \nor CSA Authorized to Deliver notice received directly from the CBSA system as a \nD4 participant or through the intermediary of a dedicated service provider. \n(e) An original, faxed, or scanned copy of the CCD, or a release information sheet, \nthat bears a physical or electronic CBSA release stamp. \nWarehouse operators wishing to receive the deconsolidation notice, the D4 release \nnotice or the CSA authorized to deliver notice should refer to the Electronic Commerce \nClients Requirements Document, Chapter 11, Advance Commercial Information \n(ACI)/eManifest Notices for additional information. The CBSA strongly encourages \nwarehouse operators to sign up to receive these notices. \nThe deconsolidation notice is an electronic notice sent from the CBSA which informs \nclients (freight forwarders, sufferance warehouse operators, and carriers) that \nthe CBSA has authorized the transfer of cargo control from a consolidated shipment to \nthe related individual secondary house bills that were submitted by a freight forwarder. \nFor more information in the deconsolidation notice, see D3-3-1 Freight Forwarder Pre-\narrival and Reporting Requirements. \n\nWhen house bills transmitted for back to back shipments or buyers consolidations are \ndestined to a non-deconsolidating sufferance warehouse, the deconsolidation notice \nwill be suppressed until all house bills in the consolidated shipment have been \nreleased by the CBSA. \nThe deconsolidation notice is an important tool for warehouse operators to know the \nstatus of consolidated shipments in their warehouse. Warehouse operators, freight \nforwarders and carriers must sign up to receive the deconsolidation notice, by \ncontacting the Technical Commercial Client Unit. \n94. Those responsible for preparing Forms A10, Cargo Control Abstract or house bills \nwill provide the licensee with the licensee’s copies of the documents. These documents \nmust be kept on the open file until the CBSA authorizes removal of the shipments. \n\n95. When the master cargo control document is acquitted by freight forwarders’ \nhouse bills, that is 8000 series advice notes, or by Form A10, the acquittal copy ", @@ -5551,7 +5551,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-1-4", "marginal_note": "Customs Sufferance Warehouses (part 14)", - "part": "", + "part": "Customs Sufferance Warehouses", "division": "", "heading": "", "text": "of the master cargo control document must be returned to the licensee with a \nnotation showing the number of house bills or abstracts issued for the shipment. \nThe master cargo control document must be kept on the open file until copies of \n\n18 \n\nall 8000 bills or Forms A10 are received. All documents must then be filed in the \nclosed file. Licensees may accept a print out of an electronic house bill for their file. \nMore information on these forms can be found in Memorandum D3-1-1, Policy \nRespecting the Importation and Transportation of Goods. \n\n96. Release notification for certain types of shipments, for example bulk mail, will \ncontinue to be paper-based as they are not processed through the Accelerated \nCommercial Release Operations Support System (ACROSS) and no RNS is \ngenerated. Other exceptions include sufferance warehouses located at a true non-\nterminal office (i.e. not automated for release in ACROSS) where RNS is not possible; \nand Type SH sufferance warehouses that are used exclusively for the storage of used \nhousehold goods and personal effects. \n\n97. The licensee must keep records of release documents or data in a closed file for \npossible future reference and audit. Records must be kept for six years from the date \nthat the goods were removed from the warehouse and be stored at the sufferance \nwarehouse facility. Licensees wishing to store their records at another location must \nobtain permission from the CBSA district manager. Records may be electronically \nimaged or microfilmed provided the conditions in Memorandum D17-1-21, \nMaintenance of Records in Canada by Importers are met. \n\n98. The CBSA accepts computer-generated printouts for audit purposes if the \nshipment information can be found through the cargo control numbers. The printout \nmust also include the names of the consignees and details on the quantity and weight \nof the shipments. \n\nAlteration of Goods \n99. To facilitate the removal of goods from a sufferance warehouse for further \ntransport, under the Regulations, the licensee may request approval from the local \nCBSA office to manipulate, unpack, pack, alter or combine with other goods while in a \nsufferance warehouse only for the purpose of: \n\n(a) stamping the goods, if the goods consist of imported raw leaf tobacco or \nimported tobacco products that are placed in the sufferance warehouse in \naccordance with section 39 of the Excise Act, 2001; \n\n(b) stamping the goods, if the goods consist of vaping products that are placed in \nthe sufferance warehouse in accordance with section 158.51(1) of the Excise Act, \n2001 \n\n19 \n\n(c) marking the goods, if the goods consist of special containers of spirits or \nwine, imported by an excise warehouse licensee, that are placed in the \nsufferance warehouse in accordance with section 80 or 85 of the Excise Act, \n2001; or \n\n(d) marking the goods, if the goods consist of goods in respect of which any \nregulations made under paragraph 19(1)(a) of the Customs Tariff apply. \n", @@ -5569,7 +5569,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-1-4", "marginal_note": "Customs Sufferance Warehouses (part 15)", - "part": "", + "part": "Customs Sufferance Warehouses", "division": "", "heading": "", "text": "100. Each request must be approved by the local CBSA office. \n\nStorage of Firearms and Other Weapons \n\n101. Under the Firearms Act, a sufferance warehouse licensee will be required to \npossess a carrier licence or a business firearms licence and submit this with their \napplication to the CBSA in order to store firearms, prohibited ammunition, prohibited \ndevices or prohibited weapons. The Registrar of Firearms is responsible for issuing \ncarrier licenses, and the Chief Firearms Officer of the province or territory where the \nbusiness will operate is responsible for issuing business firearms licenses. Further \ninformation on these licenses is available on the Royal Canadian Mounted Police, \nCanadian Firearms Program Website at www.cfc-cafc.gc.ca. \n\n102. Firearms, prohibited ammunition, prohibited devices and prohibited weapons are \nrequired to be stored according to the Storage, Display and Transportation of Firearms \nand Other Weapons by Businesses Regulations. The requirements in these \nRegulations must be applied in addition to current CBSA requirements. To ensure \nofficer safety, the CBSA requires that firearms, prohibited ammunition, prohibited \ndevices and prohibited weapons and their components be securely locked up while in a \nsufferance warehouse. \n\n103. The licensee is responsible for immediately informing the CBSA if the office of \nthe Registrar or the Chief Firearms Office revokes their carrier licence or a business \nfirearms licence. Memorandum D19-13-2, Importing and Exporting Firearms, \nWeapons, and Devices, the Customs Tariff, Criminal Code, Firearms Act, and Export \nand Import Permits Act provide general information for the importation and exportation \nof firearms, weapons, ammunition and prohibited devices. \n\nTime Limits \n\n104. Time limits for goods stored in a sufferance warehouse are prescribed in the \nregulations. Goods stored in a sufferance warehouse, which have not been removed \n\n20 \n\nfrom the warehouse within 40 days after the day the goods were reported under the \nact, may be removed and deposited in a place of safekeeping. \n\nExceptions \n\n105. Perishable goods, which have not been removed from a warehouse within 4 \ndays after the day of being reported, may be deposited in a place of safekeeping. \n\n106. Prescribed substances within the meaning of the Nuclear Safety Control Act or \nprescribed items within the meaning of the General Nuclear Safety and Control \nRegulations, which have not been removed within 14 days after the day of being \nreported, may be deposited in a place of safekeeping. \n\n107. Firearms, prohibited ammunition, prohibited devices, prohibited or restricted \nweapons and tobacco or vaping products are of a prescribed class that are forfeited if \nthey are not removed from a sufferance warehouse within 14 days after the day they \nwere reported. \n\n108. Spirits are of a prescribed class that are forfeited if they are not removed from a \nsufferance warehouse within 21 days after the day the goods were reported. \n", @@ -5587,7 +5587,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-1-4", "marginal_note": "Customs Sufferance Warehouses (part 16)", - "part": "", + "part": "Customs Sufferance Warehouses", "division": "", "heading": "", "text": "109. Further information on the storage of goods can be found in Memorandum D4-1-\n5, Storage of Goods. Information on the extension of time limits can be found in \nMemorandum D4-1-7, Extension of Time Limits for the Storage of Goods. \n\nPlace of Safekeeping \n109. The following locations may be designated as a place of safekeeping pursuant \nto section 37.1 of the Act: \n(a) CBSA offices, highway frontier examining warehouses, King's warehouses; \n(b) a portion of a sufferance or bonded warehouse; and \n(c) any other place designated by the delegated official of the CBSA on behalf of \nthe Minister of Public Safety. \n\nUnclaimed Goods \n\n111. Under the Regulations, licensees must provide the CBSA with a list of all goods \nthat are not removed from the sufferance warehouse within the time limits specified \n\n21 \n\nabove. The list must be provided on the first business day following the end of the \nspecified time limits. Imported goods remaining in the warehouse beyond the specified \ntime limits will be recorded by the CBSA as unclaimed and will be subject to disposal \nunder the act. \n\nGeographic Boundaries and Minimum Volume Thresholds to Open and Close a \nSufferance Warehouse \n\n112. Recognizing that the CBSA regions across Canada have unique operational \nrequirements, decisions by the CBSA to open new SW facilities or close existing \nfacilities should continue to be considered on a case-by-case basis, taking into account \nthe existing needs of the client balanced against the availability of CBSA personnel to \nservice the location. \n\n113. Specific criteria on minimum volume thresholds and maximum distances are not \ndefined by the CBSA and cannot be standardized on a national basis. Local CBSA \nofficials will continue to apply their discretion in the application of volume and distance \nthresholds, and strive to ensure consistency in their decisions to license new SW \nfacilities or close existing facilities, based on their local needs. \n\nTypes of Sufferance Warehouses \n\n114. There are five main types of sufferance warehouses: A, B, C, S, and PS. \n\nType A – General Merchandise \n\n115. An airline, marine, or railway company can operate a Type A sufferance \nwarehouse. This type of warehouse is a company’s primary warehouse and is used to \nstore imported goods carried in the company’s system. A Type A warehouse may also \nbe operated by a cargo handler acting under contract as an exclusive agent of an \nairline, marine, or railway company. \n\n116. Type A sufferance warehouses also include those located at a marine wharf and \noperated by a harbour commission, stevedoring company, or other person who \nprovides equipment, personnel, and other services for unloading and storing imported, \nunreleased, in bond cargo arriving by vessel or by other means of transportation for \nexport as per the restrictions the warehouse type restrictions outlined below. \n\nType A warehouses are classified into the following sub-types: \n\nAA \n\n22 \n\nairline company; \n\nAM \nmarine company; \n\nAR ", @@ -5605,7 +5605,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-1-4", "marginal_note": "Customs Sufferance Warehouses (part 17)", - "part": "", + "part": "Customs Sufferance Warehouses", "division": "", "heading": "", "text": "railway company including rail yards and bond tracks; \n\nAH \ncargo handler for any of the above; and \n\nAW \nharbour commissions, stevedoring companies, and others. \n\nAir Sufferance Warehouses \n\n117. Air carriers must apply to operate a Type AA sufferance warehouse for receiving \ngeneral merchandise arriving by air if the facility is located on airport property and if the \nCBSA provides service for receiving commercial shipments at the airport. \n\nCargo Handler Warehouses \n\n118. Specific carriers may contract the services of a cargo handler to handle their \nimported freight. In these cases, the cargo handler is subject to the same rules and \nregulations as the carrier. \n\n119. A cargo handler must meet the following conditions for approval to operate a \nType AH sufferance warehouse: \n\n(a) the cargo handler must act as the exclusive agent for the carrier. Exclusive \nagent means one cargo handler per carrier within the area of the CBSA office; \n\n(b) a copy of the cargo handling contract containing information as presented in \nAppendix A is submitted to the CBSA with the application; \n\n(c) the cargo handler owns or leases the warehouse facility. If the facility is \nleased, the CBSA may request a copy of the lease agreement; and \n\n(d) shipments transported by the carrier and consigned to deconsolidators and \nfreight forwarders must be transferred through the cargo handler’s warehouse. \n\n120. Cargo handlers may not operate as a consolidator, deconsolidator, or freight \nforwarder. However, they may provide a cargo handling service on behalf of \n\n23 \n\nconsolidators, deconsolidators, and freight forwarders if they have a written agreement \nto do so. When requested, cargo handlers must provide a copy of the agreement to the \nCBSA. \n\n121. The CBSA must be given copies of any amendments to the cargo handling \ncontract and, if applicable, confirmation that the contract has been renewed. \n\n122. Cargo handlers must advise the CBSA in writing when a contract is terminated. \nThe sufferance warehouse licence may be cancelled if the cargo handler does not \nhave a cargo-handling contract with a carrier. \n\nMarine Sufferance Warehouses \n\n122. Vessels carrying containerized cargo from overseas, meant to be discharged \nanywhere in Canada, must first report to one of Canada’s designated FPOA container \nterminals and discharge containers for screening. Canada’s designated FPOAs are \nequipped with radiation portals and screen all containers originating overseas for \nhealth, safety, and security (HSS) concerns. All overseas vessels carrying \ncontainerized cargo, unless specifically exempted under the Container Security \nInitiative, must first report to an FPOA. Marine containers destined to a different \nC/VESS in Canada for final port of discharge, can be reloaded and continue on-route \nto their destination after HSS screening is completed at the FPOA. \n\nRail Sufferance Warehouses \n\n124. Railway carriers must apply for a Type AR rail sufferance warehouse licence for ", @@ -5623,7 +5623,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-1-4", "marginal_note": "Customs Sufferance Warehouses (part 18)", - "part": "", + "part": "Customs Sufferance Warehouses", "division": "", "heading": "", "text": "each company yard in the area of a CBSA office where vehicles containing imported \ngoods are held until the CBSA releases the goods. Specific tracks within the yard may \nbe designated for this purpose. \n\n125. If warehouse facilities are not available within the company yard, the CBSA may \nask the railway carrier to relocate a shipment to a suitable designated area for \nexamination. If there is no suitable area within the company yard, the shipment will be \nrelocated to a sufferance warehouse. \n\nSufferance Warehouse Requirements and Restrictions \n\n126. Requirements and restrictions for the operation of warehouse types AA, AM, \nAR, AH and AW are: \n\n(a) Warehouse Type: AA \n\n24 \n\nDelivery requirement: direct delivery permitted \nCommodity type: general merchandise \nMode: air; rail (export only); marine (export only); \nhighway (export only) \nDeconsolidation/consolidation: no \nApplication type: E400 \nServiceability: on-site \nDelegated licensing authority: region \nOther restrictions: located on-site at airport \n\n(b) Warehouse Type: AM \n\nDelivery requirement: direct delivery permitted \nCommodity type: general merchandise \nMode: marine; air (export only); rail (export only); \nhighway (export only) \nDeconsolidation/consolidation: no \nApplication type: E400 \nServiceability: on-site \nDelegated licensing authority: region \nOther restrictions: containers stored for export must be intact. \n\n(c) Warehouse Type: AR \n\nDelivery requirement: direct delivery permitted \nCommodity type: general merchandise \nMode: air, rail, marine, highway \nDeconsolidation/consolidation: no \nApplication type: E400 \nServiceability: on-site at the discretion of the region \nDelegated licensing authority: region \n\n(d) Warehouse Type: AH \n\nDelivery requirement: direct delivery permitted \nCommodity type: general merchandise \nMode: air; rail (export only); marine (export only) \nhighway (export only, trans-border) \nDeconsolidation/consolidation: no \nApplication type: E400 \nServiceability: on-site \nDelegated licensing authority: region \n\n25 \n\nOther restrictions: located on-site at airport/exclusive agent for the carrier \n\n(e) Warehouse Type: AW \n\nDelivery requirement: direct delivery permitted \nCommodity type: general merchandise \nMode: marine; air (export only); rail (export only); \nhighway (export only) \nDeconsolidation/consolidation: no \nApplication type: E400 \nServiceability: on-site \nDelegated licensing authority: region \nOther restrictions: containers stored for export must be intact. \n\nType B – General Merchandise \n\n127. A Type B sufferance warehouse is used to store imported goods that arrive by \nhighway in commercial vehicles. Type B warehouses are classified into the following \nsub-types: \n\nBW \nfor imported goods deposited by highway carriers; \n\nBL \noperated by highway carrier; \n\nBL Off-site \noperated by highway carriers for containerized freight only. \n\nHighway Sufferance Warehouses \n\n128. The CBSA restricts the number of Type BW highway sufferance warehouses to ", @@ -5641,7 +5641,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-1-4", "marginal_note": "Customs Sufferance Warehouses (part 19)", - "part": "", + "part": "Customs Sufferance Warehouses", "division": "", "heading": "", "text": "one within the area of a CBSA office. However, the CBSA may consider licensing \nadditional warehouses under the following conditions: \n\n(a) the volume of commercial highway traffic processed at the CBSA office \nexceeds 40,000 shipments a year over a sustained period as determined by the \nMinister; \n\n(b) the CBSA is able to provide service to the newly proposed facility; and \n\n26 \n\n(c) the applicant demonstrates the ability to attract enough shipments to justify \nproviding a CBSA officer on a full-time basis. \n\n129. The CBSA will not normally approve a licence to operate a Type BW sufferance \nwarehouse for receiving general merchandise arriving by commercial vehicles at \nborder locations as they are already serviced by frontier examining warehouses. \nExceptions may be made if the frontier examining warehouse is unsuitable for storing \nand examining commercial shipments or if the volume of traffic justifies licensing a \nhighway sufferance warehouse. Exceptions can only be made if the CBSA is able to \nprovide service. \n\n130. If the Minister determines that a new or an additional Type BW sufferance \nwarehouse is required, applications will be invited through the issuance of a Customs \nNotice issued by the region. All applications must be submitted through the CCP to the \nCBSA office indicated in the advertisement. \n\n131. The CBSA will issue a licence to the successful applicant once all requirements \nare met and advise all applicants in writing of the Minister’s decision. \n\n132. Once a Type BW licence has been issued in an area, the CBSA will not \nconsider applications for additional sufferance warehouse licenses for at least two \nyears unless otherwise directed by the Minister. \n\nType BL \n\n133. Type BL sufferance warehouses are operated by a bonded highway carrier \nleasing space within a BW warehouse to store imported goods carried in the bonded \nhighway carrier’s system, such as goods carried under the carrier code assigned by \nthe CBSA. \n\nType BL Off-Site \n\n134. Type BL off-site sufferance warehouse licences are issued if the following \nconditions are met: \n\n(a) the cargo is transported in containers; \n\n(b) appropriate container lifting equipment is available at the warehouse. This \nequipment must have the capability of lifting on and off 6 and 12 meter (20 and 40 \nfoot) containers, up to a maximum weight of 45,360 kilograms (100,000 pounds); \n\n(c) the Type BW sufferance warehouse in the area lacks adequate equipment or \nspace to ground the containers; \n\n27 \n\n(d) the off-site warehouse is within a reasonable distance of the CBSA office or \nType BW highway sufferance warehouse, as determined by the CBSA; \n\n(e) if the CBSA wishes to examine goods, the carrier must return them to a Type \nBW highway sufferance warehouse. A separate written agreement is required \nbetween each Type BW highway sufferance warehouse licensee and each off-\nsite warehouse; and \n\n(f) all other applicable licensing requirements as specified in this memorandum \nare met. \n", @@ -5659,7 +5659,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-1-4", "marginal_note": "Customs Sufferance Warehouses (part 20)", - "part": "", + "part": "Customs Sufferance Warehouses", "division": "", "heading": "", "text": "135. Requirements and restrictions for the operation of warehouse types BW, \nBL and BL Off-site are: \n\n(a) Warehouse Type: BW \n\nDelivery requirement: direct delivery permitted \nCommodity type: general merchandise \nMode: rail, marine, highway \nDeconsolidation/consolidation: no \nApplication type: E400 \nServiceability: on-site \nDelegated licensing authority: HQ \nOther restrictions: public facility – one per port \n\n(b) Warehouse Type: BL \n\nDelivery requirement: direct delivery permitted \nCommodity type: general merchandise \nMode: highway \nDeconsolidation/consolidation: no \nApplication type: E400 \nServiceability: on-site \nDelegated licensing authority: region \nOther restrictions: located on-site at BW \n\n(c) Warehouse Type: BL Off-site \n\nDelivery requirement: direct delivery permitted \nCommodity type: general merchandise \nMode: highway \nDeconsolidation/consolidation: no \n\n28 \n\nApplication type: E400 \nServiceability: on-site at the discretion of the region \nDelegated licensing authority: region \nOther restrictions: containerized freight only \n\nType C – General Merchandise \n\n136. Type C sufferance warehouses are operated by a third party for the storage, \ndeconsolidation and sorting of imported shipments. They are also used for the \nconsolidation of shipments according to their destination. Type C sufferance \nwarehouses are classified into the following sub-type: \n\nType CW \n\n137. Type CW Warehouses are operated by a consolidator, deconsolidator, bonded \nfreight forwarder or customs broker. \n\n138. A Type CW sufferance warehouse licence will be issued if the applicant meets \nall of the regulatory requirements including volume of business, financial stability, \nphysical structure, and location of the building. The CBSA may reject any application if \nthe proposed facility is not located within a reasonable distance of locations where \nCBSA commercial service is currently provided, as determined by the CBSA. The \napplication may also be rejected if the CBSA determines that providing service to the \nproposed facility will adversely affect service levels at other approved locations. \n\n139. At locations where the CBSA will provide service on a full-time basis, the \napplicant must be prepared to fund the installation and maintenance of any \ntechnological equipment and/or updates as required by the CBSA. \n\n140. Regional officials will determine where release documents will be processed in \ntheir region. \n\n141. The CBSA may consider an application for a licence to operate a Type CW \nsufferance warehouse that is not located on airport property if the CBSA is able to \nprovide service. Approval is also subject to the following conditions: \n\n(a) each CBSA region will decide if there is a need to place geographical \nrestrictions on the location of off-airport warehouses; \n(b) where the CBSA is unable to provide service directly to these off-airport \nwarehouses, operators must make arrangements, subject to the CBSA approval, ", @@ -5677,7 +5677,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-1-4", "marginal_note": "Customs Sufferance Warehouses (part 21)", - "part": "", + "part": "Customs Sufferance Warehouses", "division": "", "heading": "", "text": "with an existing sufferance warehouse to handle the goods requiring CBSA \nexamination; and \n\n29 \n\n(c) regional CBSA officials will determine where release documents will be \nprocessed in their region. \n\n142. Requirements and restrictions for operating a type CW sufferance \nwarehouse are: \n\n(a) Warehouse Type: CW \n\nDelivery requirement: direct delivery – no. Exceptions to this are overland \nmovement, transborder and in-transit sea-air direct. In addition direct delivery \nmay also be authorized in the situations referenced in paragraph 143. \nCommodity type: general merchandise \nMode: air, rail, marine, highway \nDeconsolidation/consolidation: yes \nApplication type: E400 \nServiceability: on-site at the discretion of the region \nDelegated licensing authority: region \nOther restrictions: operated by a third party for \nstorage/consolidation/deconsolidation/sorting. \n\n143. Consolidated shipments consigned to a freight forwarder and reported by the \nprimary carrier at the First Point of Arrival (FPOA), may be authorized by the CBSA to \nmove directly to the freight forwarder CW type, sufferance warehouse sub-location \nwarehouse code that is indicated on the cargo information provided by the primary \ncarrier, under the following conditions: \n\n(a) The reporting carrier pre-arrival cargo information will include: the freight \nforwarder as consignee and the consolidation indicator as \"Y\"; and \n\n(b) The pre-arrival secondary house bill information is on file and in a reported \nstatus at the FPOA; and \n\n(c) The reporting carrier is bonded (where applicable), and maintains liability for \nthe goods reported until a transfer of liability has taken place at the destination \nwarehouse; and \n\n(d) The sufferance warehouse operator receiving the cargo transmits an \nelectronic Warehouse Arrival Certification Message (WACM) as defined in \nSection 14 of the regulations; and \n\n(e) The CW type sufferance warehouse is able to receive the electronic \nDeconsolidation Notice from the CBSA. \n\n30 \n\n144. A hold at the first point of arrival (FPOA) supersedes an authorization to move \nthat may be granted by the CBSA. Where a hold for a health, safety and security \n(HSS) examination is placed on the shipment, the shipment will be held at the primary \nsufferance warehouse at the FPOA. In the highway and rail modes, this will be the \ndesignated commercial office or First Place of Operational Intervention (FPOI), as \napplicable. Movement beyond the primary sufferance warehouse at FPOA, the \ndesignated commercial office or FPOI will not be allowed unless authorized by the \nCBSA. \n\n145. Where there is a change in the carrier who is transporting the in-bond shipment, \na new CCD with a new CCN i.e. a manual paper re-manifest must be presented to the \nCBSA for approval before the goods are allowed to proceed to the destination \nsufferance warehouse. The information on the re-manifest must match the information \non the original cargo transmission and include the warehouse sub-location code. \n", @@ -5695,7 +5695,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-1-4", "marginal_note": "Customs Sufferance Warehouses (part 22)", - "part": "", + "part": "Customs Sufferance Warehouses", "division": "", "heading": "", "text": "Type S – Specific Classes of Goods \n\n146. A Type S sufferance warehouse is one operated by a person or persons for the \nstorage of specific classes of imported goods arriving by any mode of transportation. \nType S sufferance warehouses are classified into the following sub-types: \n\nSF \nperishable goods, e.g. fruits and vegetables, fresh meat, fish, poultry, flowers, human \nplasma, etc. \n\nSH \nused household goods and personal effects; \n\nSL \nprovincial liquor jurisdictions; \n\nSO \nother specific classes of goods as specified on the warehouse licence. Some examples \ninclude bulk and liquid products, products used in the oil drilling industry, and lumber. \n\nSO (CSA) – EDI-LTL \ngoods transported by CSA carriers. \n\nType SO (CSA) Sufferance Warehouses \n\n147. A type SO (CSA) sufferance warehouse will be issued if the applicant meets the \nregulatory requirements, as well as the requirements of the CSA program. See \n\n31 \n\nMemorandum D23-2-1, Customs Self-Assessment Program for Carriers for information \non CSA program requirements. If the CBSA is unable to provide service directly to \nthese warehouses, operators will be required to backhaul shipments requiring \nexamination to an existing sufferance warehouse. When a backhaul arrangement is \nbeing used, the applicant will not be required to meet the examination requirements \noutlined in section 11(b), and (c) of the Regulations. These arrangements are subject \nto approval by the CBSA. However, the CBSA may reject any application if the \nproposed facility is not located within a reasonable distance of locations where \ncommercial service is currently provided, as determined by the CBSA. \n\n148. Requirements and restrictions for operating warehouse types SF, SH, SO \nand SO (CSA) are: \n\n(a) Warehouse Type: SF \n\nDelivery requirement: direct delivery permitted \nCommodity type: perishable goods, e.g. fruits and vegetables, fresh meat, \nfish, poultry, flowers, human plasma, etc. \nMode: air, rail, marine, highway \nDeconsolidation/consolidation: yes \nApplication type: E400 \nServiceability: on-site \nDelegated licensing authority: region \n\n(b) Warehouse Type: SH \n\nDelivery requirement: direct delivery permitted \nCommodity type: household goods and personal effects \nMode: air, rail, marine, highway \nDeconsolidation/consolidation: yes \nApplication type: E400 \nServiceability: on-site \nDelegated licensing authority: region \n\n(c) Warehouse Type: SL \n\nDelivery requirement: direct delivery permitted \nCommodity type: specific \nMode: air, rail, marine, highway \nDeconsolidation/consolidation: yes \nApplication type: E400 \nServiceability: on-site \n\n32 \n\nDelegated licensing authority: Headquarters \nOther restrictions: operated by Provincial liquor jurisdictions \n\n(d) Warehouse Type: SO \n\nDelivery requirement: direct delivery permitted \nCommodity type: specific commodities, including bulk and liquid products, \nproducts used in the oil drilling industry, and lumber \nMode: air, rail, marine, highway \nDeconsolidation/consolidation: no ", @@ -5713,7 +5713,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-1-4", "marginal_note": "Customs Sufferance Warehouses (part 23)", - "part": "", + "part": "Customs Sufferance Warehouses", "division": "", "heading": "", "text": "Application type: E400 \nServiceability: on-site \nDelegated licensing authority: Headquarters \n\n(e) Warehouse Type: SO (CSA) \n\nDelivery requirement: direct delivery permitted \nCommodity type: specific \nMode: highway \nDeconsolidation/consolidation: no \nApplication type: E400 \nServiceability: on-site at the discretion of the region \nDelegated licensing authority: Headquarters \nOther restrictions: CSA carrier/EDI-LTL \n\nType PS – Private Railway Siding \n\n149. Type PS sufferance warehouses are railway sidings owned or operated by an \nimporter where carloads of imported goods are held pending release by the CBSA. \n\n150. The following conditions must be met before an application to operate a Type \nPS private railway siding will be approved: \n\n(a) the location is within an area serviced by the CBSA; \n\n(b) the CBSA is able to provide service; and \n\n(c) full carloads are shipped on one rail cargo control document and the goods \nare consigned to the importer with the private siding privilege. \n\n151. For Type PS warehouses, you must submit your application with the following: \n\n33 \n\n(a) a site plan of the property showing the location of the siding within the \ncompany yard; \n\n(b) a letter confirming that full carloads will be shipped on one rail cargo control \ndocument and that the goods will be consigned to the importer with the \nprivate siding privilege; and \n\n(c) security as required under paragraph 4(1) of the Regulations or confirmation \nthat security will be provided upon receipt of the licence. \n\n152. The section regarding Sub-leasing a Sufferance Warehouse, paragraphs 49-53 \nof this document as well as Building Requirements, paragraphs 67-70, and Building \nModifications, paragraphs 71-73, do not apply to private railway sidings. The \napplication process and other requirements for licensing PS type sufferance \nwarehouses can be found beginning at paragraph 4 of this document. \n\n153. Requirements and restrictions for operating warehouse Type PS are: \n\n(a) Warehouse Type: PS \n\nDelivery requirement: direct delivery permitted \nCommodity type: general merchandise \nMode: rail \nDeconsolidation/consolidation: no \nApplication type: E400 \nServiceability: on-site \nDelegated licensing authority: region \nOther restrictions: operated by importers \n\n154. In all cases where the CBSA does not provide on-site service for examinations, \noperators will be required to make arrangements, subject to CBSA approval, with an \nexisting sufferance warehouse for the handling of goods requiring examination. \n\nPenalty Information \n\n155. A sufferance warehouse licensee is responsible to the Government of Canada \nfor the safekeeping of all goods stored in the warehouse pending their entry into the \neconomy of Canada or lawful removal. The licensee is liable for all duties and taxes \nassessed on the goods unless the licensee can produce the goods or show to the \nsatisfaction of CBSA officials that the goods have been duly entered into Canada, ", @@ -5731,7 +5731,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-1-4", "marginal_note": "Customs Sufferance Warehouses (part 24)", - "part": "", + "part": "Customs Sufferance Warehouses", "division": "", "heading": "", "text": "lawfully removed from the warehouse, or destroyed while in the warehouse. \n\n34 \n\n156. Licensees will be subject to penalties under the Act for failing to meet regulatory \nrequirements. For more information on AMPS, please refer to Memorandum D22-1-1, \nAdministrative Monetary Penalty System. For a listing of Administrative Monetary \nPenalties please see CBSA’s Master Penalty Document available on the CBSA \nwebsite. \n\nMonitoring and Warehouse Checks \n\n157. The CBSA monitors licensed sufferance warehouse facilities on an ongoing \nbasis and conducts periodic warehouse checks to make sure the facility continues to \nmeet all regulatory and program requirements. The CBSA will suspend or cancel the \nlicence if licensees whose facilities, equipment, or accommodation do not meet the \nregulatory or operational requirements. The CBSA advises licensees in writing of \nlicence suspensions or cancellations and allows a reasonable period of time to correct \ndeficiencies. \n\n35 \n\nAppendix \nAPPENDIX A \n\nCargo Handling Contract \n\nImport Cargo \n\n1. Offload bulk cargo from vehicles when applicable. \n\n2. Break down and/or empty unit load devices, e.g., pallets, containers. \n\n3. Check incoming cargo against document(s). \n\n4. Sort and store import cargo for a period to be mutually agreed upon and in \naccordance with CBSA requirements. \n\n5. Place cargo under CBSA control, clearing discrepancies in accordance with CBSA \nrequirements. \n\n6. Notify consignee/agent of arrival in accordance with the carrier's instructions and in \naccordance with CBSA requirements. \n\n7. Provide facilities for collection of collect charges. \n\n8. Take action in accordance with the carrier's instructions where the consignee \nrefuses to accept the shipment. \n\nCargo Services \n\n9. Clear cargo through CBSA in accordance with the instruction(s) of the carrier's \nclients and in concurrence with CBSA requirements. \n\n10. Store cargo in accordance with CBSA requirements. \n\nTransfer Cargo \n\n11. (a) Offload bulk cargo from vehicles. \n(b) Break down and/or empty unit load devices, e.g., pallets, containers. \n(c) Check incoming cargo against document(s). \n\n12. In accordance with CBSA requirements put cargo under CBSA control, clearing \ndiscrepancies. \n\n36 \n\n13. (a) Sort and \n(b) Store transfer cargo for a period to be mutually agreed upon prior to \ndispatch in accordance with the nature of goods and the routing of the cargo. \n\n14. Provide essential equipment and storage facilities for special cargo for example \nperishables, live animals, valuables, news films, and other special items. \n\n15. Prepare transfer manifest(s) for cargo to be transported by another carrier. \n\n16. Provide transport to the warehouse of the receiving carrier, for transfer cargo under \ncover of a transfer document or any other document required by the CBSA. \n\nExport Cargo (where applicable) \n\n17. Provide accommodation and services for acceptance of cargo and ensure ", @@ -5749,7 +5749,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-1-4", "marginal_note": "Customs Sufferance Warehouses (part 25)", - "part": "", + "part": "Customs Sufferance Warehouses", "division": "", "heading": "", "text": "adequate control that shipments and documents when delivered for transportation by \nshipping either directly or through the intermediary of carrier's agent are made \"ready \nfor carriage,\" any irregularity to be reported to the carrier. \n\n18. In accordance with CBSA requirements, put cargo under CBSA control. \n\n19. (a) Sort and \n(b)Store export cargo for a period to be mutually agreed upon prior to dispatch in \naccordance with the nature of goods and the routing of the cargo. \n\n20. Tally and assemble for dispatch by weight and volume cargo up to capacity \navailable on the carrier's vehicles. \n\n21. Prepare for delivery onto vehicles: \n\n(a) Bulk cargo and \n(b) Unit load devices, e.g., pallets, containers. \n\n22. (a) Prepare cargo control documents. \n(b) Split waybill/probill sets. Forward applicable copy of the cargo control \ndocument and waybills, probills as mutually agreed upon. \n(c) Where applicable, return copy of the waybill/probill to the shipper endorsed \nwith shipping details. \n\n23. Obtain CBSA export clearance. \n\n37 \n\nGeneral \n\n24. Present to CBSA, as required, cargo for physical examination. \n\n25. Deal with lost, found, and damaged cargo and report such irregularities to the \ncarrier. \n\n26. Notify the carrier of any complaints and claims made by the carrier's clients. \n\nFor Air Only \n\n27. The cargo handler undertakes to convey and deliver documents between aircraft \nand appropriate airport buildings. \n\n28. The cargo handler undertakes to provide transport for CBSA personnel from \nwarehouse to aircraft and ramp area as and when required. \n\n38 \n\nReferences \nConsult these resources for further information. \n\nCustoms Sufferance Warehouse Licence Application Form E400 \nCBSA CARM webpage \nMemorandum D1-7-1, Posting Security for Transacting Bonded Operations \nMemorandum D1-2-1, Special Services \nForm A8A, Cargo Control Document \nD3-3-1 Freight Forwarder Pre-arrival and Reporting Requirements \nElectronic Commerce Clients Requirements Document, Chapter 11, Advance \nCommercial Information (ACI)/eManifest Notices \nForms A10, Cargo Control Abstract \nMemorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods \nMemorandum D17-1-21, Maintenance of Records in Canada by Importers \nMemorandum D19-13-2, Importing and Exporting Firearms, Weapons, and Devices \nMemorandum D4-1-5, Storage of Goods \nMemorandum D4-1-7, Extension of Time Limits for the Storage of Goods \nMemorandum D3-5-1, Marine Pre-load/Pre-arrival and Reporting Requirements. \nMemorandum D23-2-1, Customs Self-Assessment Program for Carriers \nMemorandum D22-1-1, Administrative Monetary Penalty System \nMaster Penalty Document \n\nApplicable legislation \n Customs Act \n Export and Import Permits Act \n Firearms Act \n Criminal Code \n Customs Tariff \n Excise Act, 2001 \n Nuclear Safety and Control Act \n General Nuclear Safety and Control Regulations \n Customs Sufferance Warehouse Regulations \n Storage of Goods Regulations ", @@ -5767,7 +5767,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-1-4", "marginal_note": "Customs Sufferance Warehouses (part 26)", - "part": "", + "part": "Customs Sufferance Warehouses", "division": "", "heading": "", "text": " Storage, Display and Transportation of Firearms and Other Weapons by \nBusiness Regulations \n Imported Goods Regulations \n\n39 \n\n Transportation of Goods Regulations \n Financial Security (Electronic Means) Regulations \nSuperseded memoranda D \nMemorandum D4-1-4 November 21, 2021 \nIssuing office \nRegulatory Trade Programs Division \nTrade and Anti-dumping Programs Directorate \nCommercial and Trade Branch \nContact us \nFor more information, within Canada call the Border Information Service at 1-800-461-\n9999. From outside Canada call 204-983-3500 or 506-636-5064. Long distance \ncharges will apply. Agents are available Monday to Friday (08:00 – 16:00 local \ntime/except holidays). TTY is also available within Canada: 1-866-335-3237. \nOnline enquiries can be made using the Client support contact form.", @@ -5785,7 +5785,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-1-5", "marginal_note": "Storage of Goods (part 1)", - "part": "", + "part": "Storage of Goods", "division": "", "heading": "", "text": "Memorandum D4-1-5: Storage of Goods \nISSN 2369-2391 \nOttawa, October 21, 2022 \n\nPlain language summary \n\nTarget audience: Importers of commercial goods, warehouse operators \nKey content: The procedures to be followed by the Canada Border Services Agency \n(CBSA) in storing goods pending clearance or disposal. \nKeywords: CARM, accounting, commercial goods, importer, payment, storage of \ngoods, warehouse, place of safe-keeping \nOn this page \n Updates made to this D-memo \n Definitions \n Guidelines \no Place of Safe-keeping \no Types of Warehouses \n Highway Frontier Examining Warehouse \n King’s Warehouse \n Sufferance Warehouse \n Bonded Warehouse \no Security of Held Goods \no Storage of Firearms and Other Weapons \no Storage Charges \n Place of Safe-keeping \n CBSA Office and Highway Frontier Examining Warehouse \n King’s Warehouse \n Form E44, Customs Notice – Unclaimed Goods \n Time Limits for Issuing Form E44 \n Processing by the CBSA \no Transfer of Goods \no Procedures for Claiming Goods Prior to Forfeiture \n2 \n\no Appendix A: Form E44, Customs Notice – Unclaimed Goods \no Appendix B: Form E45, Inventory Control Log for Seized, Forfeited, \nDetained, Abandoned, and Unclaimed Goods \no References \no Applicable Legislation \no Superseded memoranda D \no Issuing Office \n Contact us \nUpdates made to this D-memo \nThis memorandum has been updated to include the use of the CBSA Assessment and \nRevenue Management (CARM) system. It has also been updated to define the \nregulatory term “days” as “calendar days” or “business days” for the purposes of this \npolicy. The section from the Storage of Goods Regulations has been replaced with a \nbrief summary of its contents. \nDefinitions \nThe following definitions apply to this memorandum: \n\"Act\" \nmeans the Customs Act; \n\"business day\" \nmeans any day on which the customs office is open and accepts delivery or \nremoval of commercial goods; \n\"commercial goods\" \nmeans goods for sale for any commercial, industrial, occupational, institutional \nor other similar use that are imported into Canada or exported from Canada; \n\"firearm\" \nhas the same meaning as in section 2 of the Criminal Code; \n\"place of safe-keeping\" \nmeans a place designated by the Minister pursuant to section 37 of the Act for \nthe safe-keeping of goods; \n3 \n\n\"prohibited ammunition\" \nhas the same meaning as in subsection 84(1) of the Criminal Code; \n\"prohibited device\" \nhas the same meaning as in subsection 84(1) of the Criminal Code; \n\"prohibited weapon\" \nhas the same meaning as in subsection 84(1) of the Criminal Code; \n\"restricted weapon\" \nhas the same meaning as in subsection 84(1) of the Criminal Code. \nGuidelines \n1. The Storage of Goods Regulations outlines how long goods may be stored in a \ncustoms office after they have been reported but before they are deposited in a \nplace of safe-keeping: \n\n(a) Standard time limit – 40 calendar days; \n(b) Perishable goods – 4 calendar days; ", @@ -5803,7 +5803,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-1-5", "marginal_note": "Storage of Goods (part 2)", - "part": "", + "part": "Storage of Goods", "division": "", "heading": "", "text": "(c) Prescribed substances under the Nuclear Safety and Control Act or General \nNuclear Safety and Control Regulations – 14 calendar days; \n(d) Firearms, prohibited ammunition, prohibited devices, prohibited or restricted \nweapons and tobacco – 14 calendar days; and \n(e) Spirits – 21 calendar days. \n2. The time limits for goods left in a place of safe-keeping, before they are forfeit are: \n(a) Standard time limit – 30 calendar days; \n(b) Perishable goods – 24 hours; and \n(c) Prescribed substances under the Nuclear Safety and Control Act or General \nNuclear Safety and Control Regulations – 24 hours. \n3. The following locations are designated as CBSA offices in section 5 of the Customs \nAct: \n(a) any location where CBSA maintains a business office; \n(b) a CBSA detention yard; and \n(c) a highway frontier examining warehouse. \nPlace of Safe-keeping \n5. The following locations may be designated as a place of safe-keeping: \n4 \n\n(a) CBSA offices, highway frontier examining warehouses, King's warehouses; \n(b) a portion of a sufferance or bonded warehouse; and \n(c) any other place designated by a delegated CBSA official on behalf of the \nMinister of Public Safety. \nTypes of Warehouses \nHighway Frontier Examining Warehouse \n6. A highway frontier examining warehouse is one where goods, which are not moving \ninland by a bonded carrier to a sufferance warehouse, are held before they are \nreleased by the CBSA. These warehouses have been established at most points of \nimportation adjacent to the Canada-United States international boundary and are \noperated by the CBSA. Goods which have been placed in a highway frontier examining \nwarehouse must not be removed by the carrier or the importer until authorized to do so \nby CBSA. \n7. Truck drivers may park vehicles overnight in CBSA detention yards if space permits. \nKing's Warehouse \n8. A King's warehouse is used to store seized, forfeited, detained, abandoned, and \nunclaimed goods before they are released or disposed of by the CBSA in accordance \nwith the Act. These warehouses are operated by the CBSA. \nSufferance Warehouse \n9. Sufferance warehouses are privately owned and operated facilities licensed by the \nCBSA for the control, short-term storage, and examination of in-bond goods until they \nare released by the CBSA or exported from Canada. More information concerning \nsufferance warehouses can be found in Memorandum D4-1-4, Customs Sufferance \nWarehouses. \nBonded Warehouse \n10. Customs bonded warehouses are used for the long-term storage of imported goods \nand are part of the Duty Deferral Program. Duties and taxes only become payable \nwhen the goods from a customs bonded warehouse are entered into the domestic \nmarket. Specific time limits can be found in Memorandum D7-4-4, Customs Bonded \nWarehouses. \n11. There are two types of customs bonded warehouses: \n5 \n\n(a) private warehouses, which are operated by individuals or companies to store \ntheir own imported goods; and ", @@ -5821,7 +5821,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-1-5", "marginal_note": "Storage of Goods (part 3)", - "part": "", + "part": "Storage of Goods", "division": "", "heading": "", "text": "(b) public warehouses, which are operated by entrepreneurs to store goods from \nvarious importers. \n12. More information can be found in Memorandum D7-4-4 and the Customs Bonded \nWarehouses Regulations. \nSecurity of Held Goods \n13. A delegated CBSA officer is responsible for ensuring the appropriate measures are \ntaken in handling and safeguarding goods and vehicles stored in CBSA offices, \nhighway frontier examining warehouses, King’s warehouses and CBSA detention \nyards. \n14. Goods seized, forfeited, detained, abandoned or unclaimed under the Act will be \nstored in a secure and controlled area, separate from other goods. \n15. Unless moved to a King’s warehouse, the goods will be checked regularly and \ndisposed of as soon as possible after the applicable retention period. \n16. The CBSA will use E45, Inventory Control Log for Seized, Forfeited, Detained, \nAbandoned, and Unclaimed Goods (see Appendix B) to maintain an accurate record of \nheld goods. \n17. The Crown Liability and Proceedings Act includes information about damage \nclaims and payment from negligence, a wrongful act, or a breach of duty on the part of \nan employee of the Crown. For damage or loss claims, contact the CBSA office \nconcerned. The local CBSA office may contact their regional finance group for further \ninformation. \nStorage of Firearms and Other Weapons \n18. Firearms must be stored in a container, receptacle, vault, safe or room that is \nsecurely locked and cannot be readily broken open or into, according to section 4(2) of \nthe Public Agents Firearms Regulations. \n19. Information about firearms and other weapons can be found in Memorandum D19-\n13-2, Importing and Exporting Firearms, Weapons and Devices, Customs Tariff, \nCriminal Code, Firearms Act, and Export and Import Permits Act. \n\n6 \n\nStorage Charges \nPlace of Safe-keeping \n20. For rates of storage for goods in a place of safe-keeping, please see the \n“Schedule” in the Storage of Goods Regulations. \n21. For exceptions where no storage charges are payable for goods held in a place of \nsafe-keeping please see the Storage of Goods Regulations. \nCBSA Office and Highway Frontier Examining Warehouse \n22. Commercial goods held in a CBSA office or a highway frontier examining \nwarehouse are subject to storage charges, beginning on the fourth business day after \nthe goods were left in the CBSA office or warehouse. Storage charges can be found in \nthe Schedule from the Storage of Goods Regulations. \n23. Goods will not be released until the storage charges are paid, unless the importer \nor broker has release prior to payment privileges. Payments made to the CBSA will be \nentered into CARM and a cash receipt will be issued as a receipt of payment. For more \ninformation on payment, please see Memorandum D17-1-5, Registration, Accounting \nand Payment for Commercial Goods. Where the goods have been listed on Form \nE44, Customs Notice - Unclaimed Goods, the “Unclaimed Goods List” number should \nbe referenced on a cash receipt. ", @@ -5839,7 +5839,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-1-5", "marginal_note": "Storage of Goods (part 4)", - "part": "", + "part": "Storage of Goods", "division": "", "heading": "", "text": "King's Warehouse \n24. Commercial goods stored in a King's warehouse are subject to storage charges, \nbeginning on the day they enter the warehouse. Storage charges will apply until the \ngoods are removed from the warehouse. Storage charges can be found in the \nSchedule from the Storage of Goods Regulations. \n25. Only in the circumstances described in subsection 6(2) from the Storage of Goods \nRegulations will goods be exempt from storage charges. \n26. Payments made to the CBSA will be entered into CARM and a cash receipt will be \nissued as a receipt of payment for storage charges. \nForm E44, Customs Notice - Unclaimed Goods \n27. If goods are stored beyond the time limits specified and no extension has been \ngranted under subsection 37(2) of the Act, the CBSA will issue Form E44 (Appendix \nA). The CBSA will send Form E44 by email to advise the importer and the carrier that \n7 \n\nthe goods remain unclaimed in a CBSA office, highway frontier examining warehouse, \nsufferance warehouse or bonded warehouse. \n28. Goods must be claimed within 30 calendar days of the date Form E44 is issued or \nthey will be forfeited to the Crown. Once forfeit, goods are subject to disposal and can \nno longer be claimed by the importer or owner. \n29. Goods listed on Form E44 can remain in the initial warehouse, be transferred to a \nKing's warehouse or transferred to another location designated by the CBSA. \n30. When an importer signs a certificate of abandonment for warehoused goods \non Form BSF241, Non-monetary General Receipt, the goods should be listed on Form \nE44. Abandoned goods do not need to be kept for 30 calendar days, as the goods \nbecome the property of the Crown when the abandonment certificate is signed. \n31. When goods are for immediate disposal, Form E44 does not need to be completed \nas goods are documented on BSF241. \n32. When goods are scheduled for disposal at a later date, Form E44 should be used \nas a control document and Form E45 is not required. \n33. Goods seized under the Customs Act, the Excise Act or the Excise Act, 2001 will \nonly be listed on Form E44 after the legislated time frames for appeals and third-party \nclaims have expired, or when the CBSA advises that the goods are ready for disposal. \n34. A copy of Form E44 will not be sent to the importer or carrier for seized or \nabandoned goods, or travellers' goods held temporarily by the CBSA. \nTime Limits for Issuing Form E44 \n35. For a CBSA office, highway frontier examining warehouse, or sufferance \nwarehouse, Form E44 will generally be issued if the goods are stored beyond the 40 \nday limit from the date the goods were first reported under section 12 of the Act. \n36. However, the time limits for issuing Form E44 vary depending on the type of goods \nand where they are stored. The importer or broker can apply to the CBSA for an \nextension. For further information on extensions, refer to Memorandum D4-1-\n7, Extension of Time Limits for the Storage of Goods. Prescribed goods cannot be ", @@ -5857,7 +5857,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-1-5", "marginal_note": "Storage of Goods (part 5)", - "part": "", + "part": "Storage of Goods", "division": "", "heading": "", "text": "granted an extension as per section 39.1 of the Customs Act. \n37. Sufferance warehouse operators must provide the CBSA with a list of goods \nexceeding the storage limit on the first business day following the end of the specified \ntime limits. For further information, refer to D4-1-4, Customs Sufferance Warehouses. \n38. For a customs bonded warehouse, Form E44 will be issued if the goods are on \nhand beyond the time limit set in the Customs Bonded Warehouses Regulations. For \nfurther information, refer to D7-4-4, Customs Bonded Warehouses \n8 \n\n39. Once the warehouse operator provides a list of unclaimed goods, the CBSA will \nissue Form E44 within five business days. The list of unclaimed goods must contain: \nthe importer's name and address, the quantity and description of goods, the date of \narrival in Canada and the cargo control number. \n40. Goods that have been granted an extension will only be listed on Form E44 after \nthe extension period has expired. For further information refer to D4-1-7, Extension of \nTime Limits for the Storage of Goods \nProcessing by the CBSA \n41. Form E44 will be numbered consecutively from the beginning of each fiscal year by \nthe issuing office. This should be entered in the “Unclaimed goods list number” field of \nthe form. \n42. Form E44 should be cross-referenced with all previous documentation in order to \nmaintain an audit trail for the goods. The goods included on the form must be marked \nwith the number of goods in the shipment and the “Unclaimed goods list number” from \nthe corresponding E44. If the goods cannot be marked, a tag may be used. \n43. Once Form E44 is completed, the “Unclaimed goods list number” should be listed \non Form E45. The information from E45 will serve as an audit trail from the date of \nreceipt to the release/disposal date. This information from Form E45 can also be used \nif Form E44 is lost by tracking the “unclaimed goods list number,” expiry dates for \ndisposal and to initiate follow-up action. \n44. When Form E44 covers unclaimed goods, it will be distributed as follows: \n(a) original – importer; \n(b) copy – sent for data processing, where applicable; \n(c) copy – held for use in the event goods are transferred to a consolidation \npoint for disposal; \n(d) copy – local CBSA; and \n(e) copy – carrier. \nNote: No further notification will be given to either the importer or the carrier prior to \ndisposal of the goods. \nTransfer of Goods \n45. When goods are transferred out of the original warehouse, they must be included \non a list. The operator will sign the list approving its accuracy. Both the CBSA and the \nwarehouse operator will retain a copy. \n9 \n\n46. When goods are transferred to a disposal vendor, a third copy of the list will be \nprovided. In these instances, the importer's name or address should not appear. As an \nalternative, goods can be identified by the list number. \n47. When goods are transferred to a King's warehouse, they will be examined by the ", @@ -5875,7 +5875,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-1-5", "marginal_note": "Storage of Goods (part 6)", - "part": "", + "part": "Storage of Goods", "division": "", "heading": "", "text": "CBSA in the presence of the carrier, to confirm if there is any damage or loss. \nProcedures for Claiming Goods Prior to Forfeiture \n48. Goods must be claimed within 30 calendar days from when the Form E44 is \nissued. Unclaimed goods on hand beyond the 30 calendar days are forfeit and subject \nto disposal, in accordance with section 142 of the Customs Act. \n49. Goods must be claimed at the CBSA office where they are being held. \n50. CBSA will require the following from the importer or owner before releasing the \ngoods: \n(a) where the goods are to be exported: \n(i) a cargo control document; and \n(ii) any necessary permits; or \n(b) where the goods are to be entered for consumption: \n(i) a completed accounting document; \n(ii) any necessary permits; and \n(iii) payment of the applicable duty and tax; or \n(c) where the goods are to be entered into a bonded warehouse: \n(i) Commercial Account Document (CAD); \n(ii) any necessary permits; and \n(iii) where necessary, a cargo control document. \n\nNote: Goods that were left unclaimed in a bonded warehouse and listed on Form E44 \ncannot be re-entered into a bonded warehouse. They must be exported or entered for \nconsumption. \n51. Before releasing goods listed on a Form E44 from a King's warehouse, the CBSA \nwill require: \n(a) payment of the applicable storage charges; \n(b) payment of any expenses incurred by the CBSA for handling the goods, for \nexample, transportation charges; and \n(c) written confirmation from the sufferance or bonded warehouse operator that \nstorage charges were paid. \n52. When only a portion of the shipment is being claimed, the import or export \ndocumentation should be included. If not available, an attached document must detail \n10 \n\nthe number of items being claimed and the total number of items in the original \nshipment. For example, “entry No.16 of 20.” \nAdditional Information \n53. The Crown becomes responsible for costs against the goods from the date of \nabandonment or forfeiture. Sections 36 and 39 of the Act make the owner or importer \nliable for reasonable disposal expenses where the goods are not sold. However, the \nCBSA may pay such expenses pending a collection action against the owner or \nimporter. \n54. Information concerning prescribed items and substances within the meaning of \nthe General Nuclear Safety and Control Regulations can be found in Memorandum \nD19-2-1, Administration of the Nuclear Safety and Control Act. \n\n11 \n\nAppendix A \nForm E44, Customs Notice – Unclaimed Goods \n\n12 \n\nAppendix B \nForm E45, Inventory Control Log for Seized, Forfeited, Detained, Abandoned, and \nUnclaimed Goods \n\nReferences \nConsult these resources for further information: \n D4-1-4: Customs Sufferance Warehouses \n D4-1-7: Extension of Time Limits for the Storage of Goods \n D7-4-1: Duties Relief Program \n D7-4-4: Customs Bonded Warehouses \n D19-2-1: Administration of the Nuclear Safety and Control Act \n D19-13-2: Importing and exporting firearms, weapons and devices \nApplicable legislation ", @@ -5893,7 +5893,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-1-5", "marginal_note": "Storage of Goods (part 7)", - "part": "", + "part": "Storage of Goods", "division": "", "heading": "", "text": " Criminal Code \n Crown Liability and Proceedings Act \n Customs Act \n Customs Bonded Warehouses Regulations \n\n13 \n\n Customs Sufferance Warehouses Regulations \n Customs Tariff \n Excise Act \n Excise Act, 2001 \n Export and Import Permits Act \n Firearms Act \n General Nuclear Safety and Control Regulations \n Nuclear Safety and Control Act \n Public Agents Firearms Regulations \n Storage of Goods Regulations \nSuperseded memoranda D \n D4-1-5 dated February 13, 2009 \nIssuing office \nRegulatory Trade Programs Division, \nTrade and Anti-dumping Programs Directorate, \nCommercial and Trade Branch \nContact us \nContact border information services", @@ -6037,7 +6037,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-3-2", "marginal_note": "Duty Free Shop – Licensing (part 1)", - "part": "", + "part": "Duty Free Shop – Licensing", "division": "", "heading": "", "text": "Memorandum D4-3-2: Duty Free Shop - \nLicensing \nISSN 2369-2391 \nOttawa, October 21, 2024 \n\nPlain language summary \n\nTarget audience: Licensed operators of duty free shops and those interested in \napplying for a duty free shop licence. \nKey content: How to apply for and participate in the Canada Border Services \nAgency’s duty free shop program. \nKeywords: Duty free shop licence, application, BSF664, CARM, CCP, land border, \nairport, lease, financial security. \nOn this page \n Updates made to this D-memo \n Definitions \n Guidelines \no Application and Selection Process \no Airport Location \no Land Border Location \no Application Package – Land Border \no Other Government Department Requirements \no Financial Security Requirements \no Adjustments to Financial Security \no Licence Renewal \no Cancellation, Suspension or Expiration of Licences \no Receivership or Bankruptcy \no Licence Amendment \no Change in Name or Ownership Structure \no Death of a Sole Proprietor \no Transfer of a Licence \n2 \n\n References \n Contact us \nUpdates made to this D-memo \nThis memoranda has been updated to: \n include the use of the CBSA Assessment and Revenue Management (CARM) \nsystem and the CARM Client Portal (CCP) \n update the land border duty free shop application process, including the \nrequirement for applicants to submit a criminal record check \nDefinitions \nAct means the Customs Act. \n\napplicant means a person who applies for a licence. \n\nbeer means beer or malt liquor as defined in section 4 of the Excise Act. \n\nborder crossing point means a place on the international border between Canada \nand the United States at which there is a customs office. \n\nexcisable goods means spirits, wine, beer or tobacco products. \n\nexcise warehouse has the same meaning as in section 2 of the Excise Act, 2001. \n\nintoxicating liquor has the same meaning as in the Importation of Intoxicating Liquors \nAct. \n\nlicence means a licence issued by the Canada Border Services Agency (CBSA) to \noperate a duty free shop. \n\nlicensee means a person to whom a licence has been issued. \nGuidelines \n1. The Customs Act, subsection 24(1), provides the Minister of Public Safety with \ndiscretion when considering whether to issue a Duty Free Shop (DFS) licence. When \n3 \n\nchoosing a suitable licensee, the Minister has the discretion to consider matters that \nare necessary or desirable to the overall intent of the program and government policy. \n2. The DFS licence issued by the CBSA allows a licensee to acquire goods free of \ncertain duties and taxes (other taxes, such as excise taxes, may be applicable) for sale \nto travelers who will immediately export the goods from Canada. The licence holds no \nmonetary value and it does not express an implied guarantee of income in its own \nright, nor does it grant the licensee privileges in other government programs or \njurisdictions that require their own licenses, permits or contracts. \n3. The CBSA will strive to process applications within 90 calendar days from the ", @@ -6055,7 +6055,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-3-2", "marginal_note": "Duty Free Shop – Licensing (part 2)", - "part": "", + "part": "Duty Free Shop – Licensing", "division": "", "heading": "", "text": "deadline for application submissions. \n4. Only complete application packages that have been submitted through the CARM \nClient Portal (CCP) and meet all of the requirements of the Duty Free Shop \nRegulations (DFSR) will be considered. \n5. DFS applicants must login into the CCP to apply for a DFS licence. Onboarding and \nlog in instructions for the CCP can be found on the CBSA CARM Client Portal \nwebpage. \n6. Communication between the CBSA and DFS applicant will be through the CCP. \nApplicants are expected to monitor the CCP for notifications regarding their application \nto ensure there is no delay in processing. \n7. Existing DFS licensees must also register through the CCP for all communications \nwith the CBSA. Onboarding and log in instructions are on the CBSA CARM Client \nPortal webpage. \nApplication and Selection Process \n8. Applications are only accepted for land border and airport locations. Applications for \nmarine and rail locations will be refused as there is no provision for these locations in \nthe DFSR. \n9. The eligibility requirements for a DFS licence vary between land border crossings \nand airport locations. For further details refer to the DFSR. \n10. Anyone interested in establishing a DFS at a site where there is no existing DFS or \nwhere an adequate range of goods is not available at an existing DFS, shall email \nDuty_Free_Shops-Boutiques_Hors_Taxes@cbsa-asfc.gc.ca with the location to be \nconsidered. \n11. The CBSA will review the initial request to determine whether: \na) the CBSA is able to provide service to the proposed DFS location; \nb) the establishment of a DFS will impede the flow of traffic; and \n4 \n\nc) an adequate range of goods and services is already provided if a DFS already \nexists in the proposed area. \n12. The CBSA will also review traffic and passenger data to determine if there is \nsufficient volume to support a DFS. \nAirport Location \n13. For the establishment of a DFS at an airport, lease applications may be invited \nthrough a tendering process administered by the Airport Authority. Once a successful \ncandidate has been selected, the interested party must submit through the CCP a \ncompleted airport DFS application which includes: \n a completed Form BSF664, Duty Free Shop Application/Amendment, indicating \ntheir interest in operating a DFS; \n a copy of the lease from the airport authority; \n the airport layout (blueprints) indicating the location of \nthe DFS (pre/post security); \n layouts (blueprints) of the DFS, on-site storage areas and off-site storage facility \nif applicable; \n a letter from the United States Customs and Border Protection (USCBP) \nauthorizing the operation of the DFS behind the USCBP Primary Inspection Line \n(if necessary); \n product lines and general description of anticipated merchandise; and, \n anticipated hours of operation. \n14. Ownership structure, including names, addresses, dates of birth and percentage of ", @@ -6073,7 +6073,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-3-2", "marginal_note": "Duty Free Shop – Licensing (part 3)", - "part": "", + "part": "Duty Free Shop – Licensing", "division": "", "heading": "", "text": "share owners will be provided to the CBSA by registered mail or courier due to the \nsensitivity of the information. \n\n• For Canada Post, please use: \nCanada Border Services Agency \nCommercial Registration Unit \n12th FLOOR SRS \nOttawa ON K1A 0L8 \n\n• For all other couriers, please use: \nCBSA - Commercial Registration Unit \n5 \n\n12th FLOOR SRS \n2215 GLADWIN BUILDING C \nOttawa ON K1B 4K9 \nLand Border Location \n15. If a proposed land border crossing point is deemed acceptable, the CBSA will \npublically communicate through a national advertisement, that applications are being \naccepted for the proposed DFS location. The CBSA will advise the Frontier Duty Free \nAssociation (FDFA) that a process for the establishment of a land border DFS has \ncommenced. \nApplication Package – Land Border \n16. An application package detailing the application requirements and process will be \nprovided to those interested at the onset of the land border application process. For a \ncopy, please contact duty_free_shops-boutiques_hors_taxes@cbsa-asfc.gc.ca. \n17. Form BSF664 and the operational schedules contained within the application \npackage must be completed in their entirety and submitted through the CCP for the \napplication to be recommended for further consideration. \n\n18. To protect the security of the information, the following documents must be \nsubmitted to CBSA by registered mail or courier to the corresponding address in \nparagraph 14: \n\n(a) Ownership structure, including names, residential addresses, dates of birth and \npercentage of share owners. \n(b) Proof of Canadian citizenship or permanent resident status for all owners and \nshareholders. \n(c) Certified Criminal Records Check(s) for each owner, partner, officer and director \nof the corporation. \n Certified criminal records checks must be performed by the local police \nauthority or an accredited third-party, within the jurisdiction of the \nindividual's Canadian primary residence. General information on \nobtaining a criminal record check in Canada is on the Royal Canadian \nMounted Police website. As each jurisdiction may have their own \nprocess, please consult the local police authority for specific information \non certified criminal record checks. \n All fees for certified criminal records checks are the responsibility of the \napplicant(s). \n6 \n\n19. Applications or additional information submitted after the closing date for receipt of \napplications may not be considered. Failure to comply with the application deadline or \ndocumentation requirements may impact the assessment of the application package. \n20. For land border DFSs, an eligibility list will be created through an evaluation \nprocess, ranking the applications in order of their final scores. The successful applicant \nis determined by the Minister on the basis of highest score. \n21. The CBSA will advise all applicants of the result of the selection process through \nthe CCP. Unsuccessful applicants may request feedback through the CCP on the ", @@ -6091,7 +6091,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-3-2", "marginal_note": "Duty Free Shop – Licensing (part 4)", - "part": "", + "part": "Duty Free Shop – Licensing", "division": "", "heading": "", "text": "evaluation of their application within 90 days of receiving the result. \n22. The successful applicant must provide finalized proof of lease/ownership and post \nfinancial security through the CCP, otherwise, their application will be disqualified. The \nsuccessful applicant must also meet all regulatory requirements and satisfy the CBSA \nthat administrative and operating procedures are in place for the reporting, accounting \nand physical security of the inventory before the licence will be issued. \nOther Government Department Requirements \n23. Applicants must also include a copy of the provincial liquor authorization in order to \nsell alcohol. The licensee cannot sell alcohol products until the authorization is \nreceived and a copy submitted to the CBSA. \n24. Applicants who intend to possess and sell imported manufactured tobacco that is \nsubject to special duty under the Excise Act, 2001 must apply for a separate excise \nduty licence with the Canada Revenue Agency. For more information, please consult \nEDM7-1-4- Duty Free Shop Operators. \nFinancial Security Requirements \n25. A DFS licensee is liable for applicable taxes on its domestic goods and for duties \nand taxes on imported goods unless the licensee can prove that the goods have been \nsold for export, are still in the DFS, have been destroyed or have been lawfully \nremoved. To protect the interests of the Crown, DFS licensees must post financial \nsecurity against their inventory in order to operate. In the event the DFS licensee fails \nto pay duties and taxes owed, action may be taken against the security in order to \nrecover any outstanding amounts. \n26. The amount of financial security will be based on 25 percent of the highest \nprojected value of the total inventory of the DFS and any off-site locations for the first \nyear of operation. The amount of financial security for subsequent years will be based \non 25 percent of the highest total value of inventory for the previous year. The \nminimum amount of security is CAN$10,000 for each DFS licence. \n7 \n\n27. Financial security must be posted through the CCP. General policies and \nprocedures for posting and filing financial security are outlined in Memorandum D1-7-1, \nPosting Security for Transacting Bonded Operations. For more information on financial \nsecurity in CARM refer to the CBSA website, and the Financial Security (Electronic \nMeans) Regulations. \nAdjustments to Financial Security \n28. DFS licensees are required to review their financial security once per year to \nensure the amount is adequate to the value of the inventory on hand. \n29. Changes to financial security resulting from the annual review are reported on \nForm BSF664, indicating yearly financial security amendment and noting the highest \ninventory value for the previous year. Licensees must submit the updated information \nthrough the CCP. \n30. When the CBSA determines that a change to financial security is required, the ", @@ -6109,7 +6109,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-3-2", "marginal_note": "Duty Free Shop – Licensing (part 5)", - "part": "", + "part": "Duty Free Shop – Licensing", "division": "", "heading": "", "text": "CBSA will send a notice to the licensee, through the CCP, instructing them to post a \nbond for the amended amount. \n31. A licensee can change the surety company or financial institution for its financial \nsecurity at any time by submitting a replacement through the CCP. At no time may a \nDFS operate without coverage. Whenever the financial security posted by a licensee is \nto be amended, Form BSF664 is to be completed by the DFS licensee and submitted \nto the CBSA through the CCP. \nLicence Renewal \n32. The Minister, or the Minister’s authorized delegate, has the sole discretion to \ndetermine whether to renew an existing licence. A DFS licence is issued for a \nmaximum of 10 years. The DFS licensee must request renewal of their licence by \nsubmitting a completed Form BSF664 through the CCP at least 60 days prior to the \nexpiry of their licence. \n33. The licensee must provide the names, titles, telephone numbers, residential \naddresses, dates of birth, share allocation by percentage and citizenship of the \ncompany’s board of directors and owners. \n34. The licensee must confirm that they continue to hold the required provincial liquor \nauthority/permit to sell alcohol. If this lapses, the DFS licensee cannot sell alcohol \nproducts until the authority/permit is received and a copy is submitted to the CBSA. \n35. After a request for a licence renewal has been submitted, the CBSA will conduct a \nreview of the DFS licensee’s compliance history to confirm whether the licensee \ncontinues to meet all program requirements. \n8 \n\n36. If the CBSA is satisfied with the outcome of the review, the licence will be renewed \nfor another 10 year period or for a shorter period at the Minister’s discretion. A new \nlicence will be sent to the licensee through the CCP. \n37. If a DFS licence runs its full term and is not renewed, it will be deemed to have \nexpired and will no longer be valid. \nCancellation, Suspension or Expiration of Licences \n38. Pursuant to the provisions of the DFSR, the CBSA has the discretion to cancel or \nsuspend an existing licence. If the CBSA cancels or suspends a licence, the licensee \nwill be advised through the CCP of the reason and the effective date of suspension or \ncancellation. The DFS will be locked and secured by the local CBSA office. \n39. In the case of cancellation, the DFS will remain locked and sealed until the \ninventory has been properly disposed of. In the case of suspension, the DFS will \nremain locked and sealed by the local CBSA office until a decision is made by the \nCBSA either to reinstate or cancel the licence. \n40. In the case where the DFS operator has failed to apply to renew their DFS licence \nbefore the expiry date, the DFS will be locked and sealed by local CBSA until a \ndecision is made by the Minister either to reinstate or cancel the licence. \n41. Regardless of whether a DFS licence has been cancelled, suspended or is expired, ", @@ -6127,7 +6127,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-3-2", "marginal_note": "Duty Free Shop – Licensing (part 6)", - "part": "", + "part": "Duty Free Shop – Licensing", "division": "", "heading": "", "text": "immediately after the effective date, the local CBSA office will conduct a complete audit \nof the DFS inventory to ensure that records are maintained and updated. The auditor \nwill enter the results of the audit into CARM. \n42. When a licensee requests the Minister to cancel their licence to operate a DFS, the \nnotice of cancellation should include an outline of the licensee’s plan to dispose of the \nassets. A cancellation request should be made 60 days in advance to allow CBSA \nprocessing time. A licence, once cancelled by the Minister, will not be reinstated. Refer \nto sections 8 through 12 of the DFSR. \nReceivership or Bankruptcy \n43. When it is expected that a DFS will be placed under the control of a receiver or \nmay go bankrupt, the DFS licensee must notify the CBSA immediately by sending a \nnotice through the CCP. \n44. The trustees and the licensee may be given limited access to the DFS but no sale \nor movement of goods is to take place without prior approval of the local CBSA office. \nIn the case of a receivership, the licensee may request that the receivers be allowed to \ncontinue the day-to-day operations of the shop providing they meet the requirements of \nthe DFS program. In the case of a bankruptcy, the DFS licence is automatically \ncancelled, and the DFS will be locked and secured by the local CBSA. \n9 \n\n45. In both cases, the local CBSA office will conduct a complete audit of the DFS \ninventory and ensure that records are up to date. The auditor will enter the results of \nthe audit into CARM. \nLicence Amendment \n46. A DFS licensee must request approval and submit the required documentation to \nthe CBSA for any impending changes to the DFS, such as: \n(a) legal or operating name; \n(b) ownership structure; or, \n(c) operation of the DFS (i.e. off-site outlets, hours of operation, expansion of \noperation, change in location etc.) \n47. Each submission should be uploaded in the CCP using Form BSF664, outlining the \nreason(s) for the change. If ownership information, proof of Canadian citizenship or \npermanent resident status, and/or certified criminal record checks are required to \nsupport the submission, these documents must be submitted to CBSA by registered \nmail or courier. The CBSA must be allowed sufficient time to review the proposal \nbefore the impending change takes effect. \nChange in Name or Ownership Structure \n48. A change in ownership structure may involve: \n(a) contraction – where one or more of a group of shareholders decide to withdraw \nfrom the entity that holds the DFS licence; \n(b) expansion – where one or more new shareholders are added; \n(c) redistribution – where shares are transferred between existing shareholders; or, \n(d) shares up for sale – where all shareholders sell their shares to another legal \nentity. \n49. Proposals to the ownership structure are to include the existing ownership \nstructure and the proposed ownership structure. The proposal must also include the ", @@ -6145,7 +6145,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-3-2", "marginal_note": "Duty Free Shop – Licensing (part 7)", - "part": "", + "part": "Duty Free Shop – Licensing", "division": "", "heading": "", "text": "names, residential addresses, dates of birth and percentage of share owners. For land \nborder DFSs, new shareholders must provide proof of Canadian citizenship or \npermanent resident status and a certified Criminal Records Check. \n50. Proposals to change the name by which the DFS is known or to change the \ncompany name in which the licence was issued must outline the reasons for the \nchange and be accompanied by a certified copy of the amendment to the article of \ncorporation if applicable. Ownership information, proof of Canadian citizenship or \npermanent resident status, and/or certified criminal record checks must be sent to the \n10 \n\nCBSA by registered mail or courier. All other supporting documents must be uploaded \ninto the CCP. \n51. If it is determined that the licensee would no longer qualify under the DFSR as a \nresult of the transfer of shares, the CBSA will provide notice through the CCP that an \namended licence could not be issued. Transfers without CBSA approval can result in \nthe cancellation of the existing licence. \nDeath of a Sole Proprietor \n52. In the event of the death of a sole proprietor, the executor of the estate must inform \nthe CBSA immediately. The DFS is to be locked and secured by the local CBSA office. \n53. The beneficiary or the executor will be granted 30 days from the date the \nnotification is received to submit a request to amend the ownership structure in \naccordance with the procedures outlined in paragraphs 48-50. \n54. In such an event, the local CBSA office will conduct a complete audit of the DFS \nupon receiving such notification and ensure all inventory records are up to date. The \nrepresentative (estate) will be held responsible for all deficiencies or other \ndiscrepancies noted in the inventory audit. The beneficiary or executor will be given \nlimited access to the DFS but no sale or movement of goods is to take place without \nprior approval of the CBSA. \n55. If the beneficiary does not wish to make an application for the continued operation \nof the DFS, or the application made by the beneficiary is rejected, goods in the DFS \ninventory are to be disposed of in accordance with the provisions of Memorandum D4-\n3-5, Duty-Free Shop – Inventory Control and Sales Requirements and the DFS licence \nwill be cancelled. \nTransfer of a Licence \n56. A licence to operate a DFS is not transferable. If an existing DFS licensee wishes \nto terminate the licence by disposing of their interests through the sale of the shop, the \nlicensee is to submit a notice of cancellation to the CBSA through the CCP, as outlined \nin paragraph 42. \nReferences \nConsult these resources for further information. \n D1-7-1: Posting Security for Transacting Bonded Operations \n D4-3-5: Duty Free Shop – Inventory and Control Sales Requirements \n BSF664, Duty Free Shop Application/Amendment \n11 \n\nApplicable legislation \n Customs Act \n Duty Free Shop Regulations \n Excise Act, 2001 \n Financial Security (Electronic Means) Regulations ", @@ -6163,7 +6163,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-3-2", "marginal_note": "Duty Free Shop – Licensing (part 8)", - "part": "", + "part": "Duty Free Shop – Licensing", "division": "", "heading": "", "text": "Superseded D memoranda \nD4-3-2 dated October 28, 2015 \nIssuing office \nRegulatory Trade Programs Division \nTrade and Anti-dumping Programs Directorate \nCommercial and Trade Branch \nContact us \nContact border information services", @@ -6181,7 +6181,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-3-4", "marginal_note": "Plain language summary", - "part": "", + "part": "Duty Free Shop – Operational Responsibilities", "division": "", "heading": "", "text": "Target audience: Licensed operators of duty free shops Key content: Outlines the responsibilities of licensees operating a duty free shop in Canada Keywords: facility or building standards, location, storage, off-site sales outlets, pre-order websites, liability for goods", @@ -6199,7 +6199,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-3-4", "marginal_note": "On this page", - "part": "", + "part": "Duty Free Shop – Operational Responsibilities", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Guidelines\n- References\n- Contact us", @@ -6217,7 +6217,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-3-4", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Duty Free Shop – Operational Responsibilities", "division": "", "heading": "", "text": "This memoranda has been updated to:\n- include the use of the CBSA Assessment and Revenue Management (CARM) system and the CARM Client Portal ( CCP )\n- include the cash and carry model and the pre-order website process", @@ -6235,7 +6235,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-3-4", "marginal_note": "Guidelines", - "part": "", + "part": "Duty Free Shop – Operational Responsibilities", "division": "", "heading": "", "text": "1. Duty Free Shop ( DFS ) licensees are responsible to meet all commitments stated in their licence application. They must also comply with all conditions of operation required by the CBSA before opening for business. They must establish and maintain appropriate operating and administrative practices and procedures to comply with the regulatory requirements of the licence. These responsibilities include the provision and maintenance of facilities and appropriate services to the public. For further details on the DFS application process and the requirements for a DFS refer to Memorandom D4-3-2: Duty Free Shop – Licensing .\n2. DFS applicants and licensees are required to create an account in the CARM Client Portal ( CCP ). CARM is used by applicants to apply for new DFS licences and by existing licensees to request licence amendments or cancellation. Information on creating a CARM account can be found in the CARM onboarding documents on the Canada Border Services Agency website.\nFacility standards\nSite requirements\n3. The site at which the DFS will be located and operated must be physically situated to facilitate the direct export of goods. Where site constraints do not allow the shop to be situated to ensure direct export, a delivery system approved by the CBSA must be used.\nBuilding and facility requirements\n4. The DFS licensee must ensure that all areas or buildings designated as part of the DFS’s operations are physically secure.\n5. Where the DFS is to be located within an existing building (such as a passenger terminal at an airport), the storage area may, subject to CBSA approval, be located in another part of the building or in another building that is located on the same property.\n6. The licensee may also apply to operate an off-site storage facility in addition to the storage space used in the DFS . The licensee must follow the approval process outlined in paragraphs 17 through 28 and must adhere to the requirements of an off-site storage facility.\n7. A licensee contemplating major site or building alterations to an existing DFS must access the CCP to download and complete Form BSF664: Duty Free Shop Application/Amendment . The completed form alongside detailed plans/drawings of the proposed changes must be uploaded and submitted through the CCP .\nAccess to the site, building or facility\n8. The licensee must control access to the facilities to ensure that their inventory is secure. At a land border crossing, the shop must be appropriately fenced in to prevent unauthorized access. The entrance to the DFS site must be configured so vehicles may enter but not leave. Vehicles must continue along the egress route to the U.S. and the exit from the DFS site must be configured so that vehicles must exit and not re-enter. Egress for travellers must be restricted to the U.S. -bound roadway only. If the port is configured so that a possible turnaround point exists between the shop egress and the point of no return, the operator will take whatever steps are necessary to ensure their goods are exported. If the operator fails to prevent customers from using that turnaround point the operator must use a delivery system.\n9. At an airport, the traveller must always present a boarding pass or ticket showing a foreign destination at the time of purchase. For flights departing from Canada that are boarded on a progressive basis, duty free goods may be sold to boarding passengers at each airport of embarkation, subject to the conditions outlined in Memorandum D2-5-5: Progressive Clearance at Airports . Airport options to operate within a mixed departure zone or domestic areas 10. DFS s may request approval to operate within a mixed departure zone using a gate delivery process. DFS licensees will not allow travelers to take possession of their purchases in the mixed departure zone. The DFS will deliver all DFS goods to the appropriate departure gate prior to boarding time. The purchaser will pick up their purchased goods as they board the aircraft. 11. A licensee wishing to establish an off-site storage facility to the existing DFS must complete and upload Form BSF664 and submit this through the CCP . The CBSA may approve a DFS to operate in mixed international and domestic departure areas as a cash and carry without a delivery system, if they establish and maintain the CBSA security requirements, practices and procedures. These requirements include additional signage, the use of security tamper evident bags ( STEB ), an accounting system to track boarding passes with the associated sale and STEB , a formal written service agreement with the Airport Authority for securing the mixed departure zone, employee training, and the monthly submission of a report of cancelled flights. For a detailed listing of requirements or for further information on the application process, please contact: duty_free_shops-boutiques_hors_taxes@cbsa-asfc.gc.ca . Goods not exported 12. Where the traveller is unable to depart from Canada, the licensee may accept the return of goods and provide the necessary monetary or credit refunds. If the goods were opened and/or partially consumed and the licensee will not accept the returned goods, the traveller must pay applicable duties and/or taxes to the CBSA . Off-site sales outlets and pre-order websites 13. Although a licence to operate a DFS is issued for a specific location, a licensee may establish off-site sales outlets in other locations. A DFS licensee can also establish an online pre-order service. However, outlets and websites are only for taking orders, while the delivery or pick-up of duty free goods must take place at the DFS . A boarding pass or ticket showing a foreign destination must always be presented by the travellers at airport DFS s and the vehicle license plate verified at land border DFS s to finalize the sale. The off-site outlets cannot interfere with the primary outlets of other licensees nor can they create confusion for travellers. They cannot negatively affect traffic from other ports and should be located in a neutral area. 14. The pre-order website must adhere to the notice and language requirements in section 13 of the Duty Free Shop Regulations by providing service and notices in both official languages. The notices should be displayed in English and French indicating: that the goods sold in the duty free shop are for immediate exportation only and must be reported under the act if they are returned to Canada the circumstances in which goods imported into the United States or other countries, as required, by individuals are exempt from duties the circumstances in which goods imported into Canada by individuals are exempt from duties 15. A DFS licensee must obtain prior approval from the CBSA before establishing an off-site sales outlet or a pre-order website by completing and uploading Form BSF664 through the CCP . A written description of the proposed outlet together with site and building plans for a requested off-site sales outlet are required. Requests for pre-order websites must include a Uniform Resource Locator ( URL ) and a mock-up of the website. 16. All products at an off-site sales outlet must be duty and/or tax-paid goods or samples. No inventory from the DFS will be kept at an off-site sales location without prior approval from the CBSA . Off-site storage facility 17. A licensee wishing to establish an off-site storage facility to the existing DFS must complete and upload Form BSF664 with detailed plans/drawings of the proposed facility, through the CCP for review and approval. 18. The licensee must ensure that the facility is secure and must control the movement of inventory in and out of the off-site facility in accordance with the provisions outlined in sections 27 and 28. If the licensee wishes to store liquor in the off-site facility, they must satisfy the requirements of the appropriate provincial liquor authority, including minimum security standards to ensure the physical security of the goods. All policy, regulatory and legislative conditions and procedures that apply to the DFS will also apply to the off-site storage facility. 19. Approval from the appropriate provincial liquor authority must be included with the application in order for the CBSA to consider approving the storage of alcoholic beverages in the off-site facility. 20. Once approved, failure by the licensee to comply with policy and procedural requirements for the operation of the off-site facility may result in suspension or cancellation of off-site storage privileges by the CBSA . 21. Only one off-site storage facility is permitted per DFS licence. 22. The off-site storage facility must be located within the local CBSA jurisdiction responsible for providing service to the DFS . To avoid extraneous service charges for the provision of CBSA services to the off-site facility, the off-site facility must be located within a reasonable distance from the port office that services the DFS . Due to the variance between CBSA districts, local CBSA officials will be responsible for defining a reasonable distance within their jurisdiction. 23. If the off-site storage facility is to be located within an existing building used for other purposes, the DFS licensee is responsible for ensuring that the area or areas designated as part of the DFS operation are physically secure. This area or areas are to be clearly marked and separated from the remainder of the warehouse area by means of a partition or other physical means satisfactory to the local CBSA office. 24. Goods held in an off-site storage facility are subject to the same restrictions as goods sold in a DFS . 25. DFS licensees must ensure that the financial security posted for their operation includes any inventory held in the off-site storage facility. 26. Goods initially received in an off-site storage facility are subject to the same reporting procedures as goods initially received in a DFS . For more information, refer to Memorandum D4-3-5: Duty Free Shop – Inventory Control and Sales Requirements . 27. Form B116: Canada Border Services Agency Duty Free Shop Accounting Document must be submitted and approved by the CBSA to transfer goods between the off-site storage facility and the DFS . 28. Liability for DFS goods during transfer will remain with the licensee, as when the goods are in the off-site storage facility or the DFS . The goods remain secured under the required DFS financial security posted. Any loss of inventory may be subject to a claim against the DFS financial security unless it is immediately accounted for by the licensee. At any time, the CBSA has the authority to examine a shipment in transit between an off-site facility and the DFS . Off-site storage privileges will be immediately suspended if any unaccounted inventory is found during such an examination. The suspension will remain in place until the licensee proves that the issue has been rectified to the CBSA ’s satisfaction. References Consult these resources for further information. Applicable legislation Customs Act Duty Free Shop Regulations Related D-memos D2-5-5: Progressive Clearance at Airports D4-3-2: Duty Free Shop – Licensing D4-3-5: Duty Free Shop – Inventory Control and Sales Requirements Superseded D memoranda D4-3-4 dated June 5, 2015 Issuing office Regulatory Trade Programs Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch Contact us Contact border information services Related Links BSF664, Duty free shop application/amendment B116, Canada border services agency duty free shop accounting document", @@ -6253,7 +6253,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-3-4", "marginal_note": "References", - "part": "", + "part": "Duty Free Shop – Operational Responsibilities", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Act\n- Duty Free Shop Regulations\nRelated D-memos\n- D2-5-5: Progressive Clearance at Airports\n- D4-3-2: Duty Free Shop – Licensing\n- D4-3-5: Duty Free Shop – Inventory Control and Sales Requirements\nSuperseded D memoranda\nD4-3-4 dated June 5, 2015\nIssuing office\nRegulatory Trade Programs Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch", @@ -6271,7 +6271,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-3-5", "marginal_note": "Duty Free Shop – Inventory Control and Sales Requirements (part 1)", - "part": "", + "part": "Duty Free Shop – Inventory Control and Sales Requirements", "division": "", "heading": "", "text": "Memorandum D4-3-5 : Duty Free Shop – Inventory \nControl and Sales Requirements \n\nISSN 2369-2391 \nOttawa, November 5, 2024 \nPlain language summary \nTarget audience: Licensed operators of duty free shops \nKey content: Outlines the responsibilities of licensees operating a duty free shop in \nCanada \nKeywords: inventory control, sales requirements, arrival notification, receipt of goods, \ntransferring goods, shortages, disposal of goods, liability for duties and taxes \nOn this page \n Updates made to this D-memo \n Definitions \n Guidelines \no Composition of Inventory: Domestic and Imported Goods \no Inventory Control System \no Arrival Notification \no Submission of Form B116 \no Receipt of Goods – Form B116 (IN) \no Goods Sold and Exported — Form B116 (OUT) \no Alternative Disposal Methods — Form B116 (OUT) \no Transferring Goods – Form B116 (TRANSFER) \no Reporting Shortages or Overages in Shipments \no Reporting Damaged or Destroyed Goods \no Adjustments \no Reporting Samples and Display Goods \no Calculating the Value for Duty of Samples and Display Goods \n\n2 \n\no Sale or Disposal of Inventory \no Off-site Sales Outlets and Pre-Order Websites \no Restrictions \no Inspections \n References \n Contact us \nUpdates made to this D-memo \nThis memorandum has been revised to: \n Detail the conditions for pre-order websites; \n Remove reference to the cancelled Form, B117 Duty Free Shop (DFS) \nSummary of Monthly Sales; and \n Incorporate changes due to the implementation of CBSA Assessment and \nRevenue Management (CARM) system. \n Add vaping products to the DFS commodity list. \nDefinitions \nDomestic goods \nDomestic origin goods are goods wholly obtained or produced in Canada (e.g., mineral \ngoods extracted in Canada, goods harvested in Canada). More information on \"Made \nin Canada\" guidelines can be found on the Competition Bureau's Web site. \nImported goods, duty and tax paid \nGoods manufactured abroad and imported by a Canadian company on which the \nduties and taxes have been paid. \nImported goods, duty and tax not paid \nGoods manufactured abroad and obtained from a Canadian company or a foreign \nsupplier on which the duties and taxes were not paid; and, \nGoods that were subject to a drawback claim. \n\n3 \n\nGuidelines \n1. Applicants must submit a description of the inventory control system to be used in \nthe DFS when applying for a licence. More information on the application process can \nbe found in Memorandum D4-3-2, Duty Free Shop – Licensing. \n2. Reporting and control of inventory, including the sale or disposal of goods, must be \ncompleted by licensees to the satisfaction of the Canada Border Services Agency \n(CBSA). \nComposition of Inventory: Domestic and Imported Goods \n3. The DFS program has approved the following commodity groups for DFS inventory. \nAny attempt to add a class of goods to inventory, that is not pre-approved by the \nprogram, may result in a licence amendment restricting the classes of goods that may \nbe received into that shop. ", @@ -6289,7 +6289,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-3-5", "marginal_note": "Duty Free Shop – Inventory Control and Sales Requirements (part 2)", - "part": "", + "part": "Duty Free Shop – Inventory Control and Sales Requirements", "division": "", "heading": "", "text": "4. Commodity list (domestic and imported goods) \n(a) Accessories (purses, wallets, sunglasses, belts, lighters) \n(b) Alcohol (liquor, liqueurs, wine, coolers) \n(c) Beer \n(d) Clothing (including hats, furs, leathers) \n(e) Crafts, arts \n(f) Electronics, cameras, binoculars, telescopes, TVs \n(g) Food \n(h) Glassware, crystal, china, figurines, porcelain \n(i) Jewellery, watches, clocks \n(j) Office and travel supplies (suitcases, calculators, key holders, all types of \nbags, pens, luggage) \n(k) Perfumes, cosmetics, skincare products \n(l) Souvenirs (excluding clothing) \n(m) Tobacco products including cigars, and pipe tobacco \n(n) Vaping products \n(o) Other (limited to low value goods not listed above) \n5. Controlled or prohibited goods under the laws of the country of destination cannot to \nbe sold unless specific exemptions exist under those laws. \n\n4 \n\n6. DFS licensees will not stock or sell any specimen of endangered wild flora or fauna. \nRefer to Memorandum D19-7-1, Interpretation of the Wild Animal and Plant Protection \nand Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the \nConvention on International Trade in Endangered Species of Wild Fauna and Flora \n(CITES), for listings of goods subject to export and import control and any conditions \nunder which exceptions would be permitted. \n7. Licensees must stock the DFS with a variety of merchandise that gives travellers a \nchoice of brands at different price points wherever possible. \n8. DFS licensees must endeavor to promote Canadian-made goods by sourcing \ndomestic origin goods (exclusive of tobacco). \nInventory Control System \n9. The operating and administrative procedures in use at a DFS should reflect normal \nretail business practices with appropriate emphasis given to ensuring that the physical \nsecurity of the inventory is not compromised. \n10. Accurate accounting and inventory control systems are to be maintained by the \nlicensee and all related documentation is to be retained for a period of six years after \nthe sale or disposal of the goods as specified in the Imported Goods Records \nRegulations. \n11. Upon request, the licensee shall make the records available within the time \nspecified by the officer, and answer any questions asked by an officer in respect of the \nrecords. \n12. Licensees of a DFS are liable for applicable taxes on domestic goods and \napplicable duties and taxes on imported goods that are received in the DFS unless it \ncan be proven that the goods have been sold for export, are still in the shop, have \nbeen destroyed or have been lawfully removed. Refer to the Customs Act section 28 \n(1). \n13. If there are other commercial activities operating within the duty free shop, such as \na snack bar or coffee shop, the licensee must maintain separate accounting systems \nand records for each operation. \nArrival Notification \n14. Paragraph 16(1)(a) of the Duty Free Shop Regulations, requires DFS operators to ", @@ -6307,7 +6307,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-3-5", "marginal_note": "Duty Free Shop – Inventory Control and Sales Requirements (part 3)", - "part": "", + "part": "Duty Free Shop – Inventory Control and Sales Requirements", "division": "", "heading": "", "text": "acknowledge the receipt of goods by endorsing the bill of lading, waybill or other similar \ndocument provided by the carrier or by endorsing Form B116, Canada Border Services \nAgency Duty Free Shop Accounting Document. \n\n5 \n\n15. DFS licensees may use email or other approved means to notify the local CBSA \noffice of the arrival of goods to allow for a better use of the holding area. \n16. The subject line must include “Arrival Notification” followed by an alpha-numeric \nindicator, using the format below: \n(a) local CBSA port code (e.g., 8211) \n(b) current fiscal year (e.g., 2024) \n(c) a combination of the following based on the contents of goods arrived: \n(i) imported goods, taxes and duties paid (IP) \n(ii) imported goods, taxes and duties not paid (IF) \n(iii) domestic goods (D) \n(d) sequential running number \nFor example \"Arrival Notification 8211-2023-IP-001.\" \n17. The CBSA will respond to electronic arrival notifications within one and a half hours \nand will advise whether the goods are released or must be held in the holding area. \nThe CBSA will respond the following business day to arrival notices received less than \ntwo hours before the local office closes. If the CBSA does not respond within these \ntimeframes, the goods may be placed into the DFS warehouse inventory as temporarily \nreleased goods. \nSubmission of Form B116 \n18. Form B116 is used to report goods moving in and out of inventory at a DFS. \nSubmission of the Form B116 may also serve as the arrival notification. \n19. Form B116 may be sent electronically to the local CBSA chief of operations and/or \ndesignated CBSA officer by e-mail using the same alpha-numeric format in the subject \nline as outlined in paragraph 16. The licensee will add \"IN,\" \"OUT\" or \"TRANSFER\" to \nthe subject line depending on the movement of goods. For example \"B116 (IN) 8211-\n2024-IP-001.\" \n20. When the arrival notification is sent before the submission of Form B116, the same \narrival notification number must be included in the email subject line and on the B116. \nThe licensee should cross-reference the corresponding arrival notification numbers and \nthe cargo control number on the B116. The CBSA will verify the B116 against the \ncorresponding arrival notification. \n21. If the original email fails to send, the licensee will ensure the local CBSA receives \nthe email of the arrival notification and/or B116 within 5 business days of receiving the \nshipment. In extenuating circumstances, such as extended system outages or large \nfiles that cannot be sent via email, the CBSA will accept paper copies. \n\n6 \n\n22. Only once the CBSA has approved the B116 can the goods be removed from the \nwarehouse and placed for sale in the DFS. \n23. All corrections or changes to the electronic declaration or paper copy of \nForm B116 must be submitted on a Form B116 when noted. The number on the \n\"Arrival Notification\" and/or the original Form B116 must be indicated on the amended \ndocument as references. ", @@ -6325,7 +6325,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-3-5", "marginal_note": "Duty Free Shop – Inventory Control and Sales Requirements (part 4)", - "part": "", + "part": "Duty Free Shop – Inventory Control and Sales Requirements", "division": "", "heading": "", "text": "24. Imported goods, duty and tax not paid are to be accounted for in accordance with \ntheir country of origin. \nReceipt of Goods – Form B116 (IN) \n25. Shipments received at a DFS may be accompanied by the following documents: \n(a) shipping, commercial and/or CBSA invoice(s), CI1, Canada Customs Invoice; \n(b) cargo control documents; \n(c) sales slips; \n(d) Commercial Account Document (CAD)*, (ex-warehouse) documents*; and/or, \n(e) Form B116 (transfer) documents. \n\n*Note: Instructions for completing a CAD can be found in Memorandum D17-1-10, \nCoding of Customs Accounting Documents. \n\n26. The above documentation used to complete Form B116 does not have to be \nsubmitted but must be available and provided to the CBSA upon request. \n27. Goods being entered into inventory can be identified on Form B116 (IN) by specific \nproduct lines or by pre-determined product/commodity groups composed of the same \nor similar goods. \n28. Form B116 (IN) must be submitted with the goods listed in the unit size in which \nthey will be sold. \nExamples of the two reporting methods \nProduct line method: \n– Rum – brand X (1 litre) \n– Rum – brand Y (.75 litre) \n– Cigarettes – brand Z (king size, 200); or \nProduct or commodity group method: \n– Rum – all brands (1 litre) \n– Rum – all brands (.75 litre) \n– Fragrance – all brands (250 ml) \n\n7 \n\n29. When a licensee uses the latter method, all unsubstantiated discrepancies will be \ncalculated at the highest value item within the product grouping, unless the licensee \ncan prove that the goods were of a lower value. \n30. Inventory codes are to be assigned to each product line or product commodity \ngroup carried in the DFS to allow inventory records on each item to be maintained and \ntraceable by the CBSA. Inventory codes must also indicate whether the goods are \nimported duties and taxes paid (I), imported duties and taxes not paid (IF) or domestic \n(D). \nGoods Sold and Exported — Form B116 (OUT) \n31. Domestic and imported goods sold and exported from a DFS are to be reported out \nof inventory on a monthly basis on Form B116 (OUT), or more frequently if requested \nby the local CBSA. The reporting method used must also be consistent with the \nmethod was used for initial accounting (i.e., same inventory codes, values, etc.). Sales \nslips or a summary report are not to be included with the form but must be made \navailable to the CBSA upon request. \n32. The CBSA is to be informed when any change is made to the description of a \nproduct line or product/commodity group. \nAlternative Disposal Methods — Form B116 (OUT) \n33. Goods cannot be removed from inventory unless they are sold for export. \nExceptions include: \n(a) Imported goods may be: \n(i) duty and tax-paid by the licensee*; \n(ii) returned to a supplier (in bond); \n(iii) transferred to another DFS (in bond); or, \n(iv) abandoned to the Crown or, as the law permits, destroyed \nunder CBSA supervision. \n(b) Excisable goods subject to the Excise Act, 2001 (all domestic or imported liquor, ", @@ -6343,7 +6343,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-3-5", "marginal_note": "Duty Free Shop – Inventory Control and Sales Requirements (part 5)", - "part": "", + "part": "Duty Free Shop – Inventory Control and Sales Requirements", "division": "", "heading": "", "text": "wine or tobacco products) may be: \n(i) returned to the supplier (in bond); \n(ii) transferred to another DFS (in bond); or, \n(iii) abandoned to the Crown for disposal. \n(c) Domestic goods may be: \n(i) tax paid by the licensee if the goods were initially delivered into inventory tax-\nfree or a drawback was claimed and paid on the goods*; \n(ii) transferred to another DFS (in bond, if tax is payable including the excise tax \nwhere applicable); or, \n\n8 \n\n(iii) abandoned to the Crown or, as the law permits, destroyed \nunder CBSA supervision. \n\n*Note: Duty Free Shop operators may not pay duties and taxes to remove goods from \ninventory. This is not permitted in section 18 of the DFSR. Goods can only be removed \nfrom inventory for DFS business-related reasons with the approval of the Commercial \nRegistration Unit (CRU). Business-related reasons include those detailed in this \nmemorandum. \n\n34. Documentation procedures will vary depending upon the circumstances but in all \ncases Form B116 (OUT) with all applicable documents must be presented to \nthe CBSA before the goods are physically removed from the DFS. \n(a) Form BSF241, Non-monetary General Receipt, provided by the CBSA is \nsubmitted to prove goods have been abandoned to the Crown. \n\n(b) A CAD is used to voluntarily pay applicable duties and taxes when the CRU \nhas approved the removal of imported goods. Instructions for completing a CAD \ncan be found in D17-1-10, Coding of Customs Accounting Documents. \nTransferring Goods – Form B116 (TRANSFER) \n35. The Duty Free Shop Regulations outline when the ownership of DFS goods may be \ntransferred. \n36. The transfer of goods between DFSs is subject to approval by the local CBSA \noffices for the involved DFSs. \n37. Written approval from the Provincial liquor authority is required for the transfer of \nintoxicating liquor within the same province. Refer to section 15 of the Duty Free Shop \nRegulations. \n38. When transferring goods from one DFS to another, the sending DFS must use a \nbonded carrier and include a copy of the CBSA approved Form B116 (TRANSFER \nOUT) with the shipment. \n39. The receiving DFS must submit a Form B116 (TRANSFER IN) with a copy of the \nForm B116 (TRANSFER OUT) along to receive the shipment. \n40. Licensees must submit both Form B116 (TRANSER IN) and Form B116 \n(TRANSFER OUT) when transferring goods previously accounted for between the off-\nsite storage facility and the DFS. \nReporting Shortages or Overages in Shipments \n\n9 \n\n41. Shortages or overages may be identified during an inventory verification \nundertaken by the CBSA or any other person authorized by the Minister of Public \nSafety or may be the result of a voluntary disclosure made by the DFS licensee. \n42. The DFS licensee must disclose shortages or overages by submitting Form B116 \nto inform the CBSA of the new net balance in their inventory. \n43. When a shortage or overage in a shipment is identified after reporting the shipment ", @@ -6361,7 +6361,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-3-5", "marginal_note": "Duty Free Shop – Inventory Control and Sales Requirements (part 6)", - "part": "", + "part": "Duty Free Shop – Inventory Control and Sales Requirements", "division": "", "heading": "", "text": "to the CBSA, but before Form B116 (IN) is submitted, the licensee should submit a \nB116 (IN) that reflects the original invoiced quantity. A notation should be added on \nForm B116 (IN) indicating the items and amounts missing or in excess. All such \nshipments will be subject to verification by the CBSA. If the invoice is for goods \nreceived, but different from the goods ordered from the supplier, an inventory \nadjustment is required. \n44. The licensee will have 60 days from the date of entering the goods into DFS \ninventory to produce evidence that a short shipment occurred (e.g., a credit memo or \nequivalent document from the supplier) or that the missing goods arrived at a later \ndate. If adequate proof is not provided, duties and taxes on the shortage will be owed. \n45. The goods and services tax (GST) will be collected when there are unjustified \nshortages in inventory. The payable amount is calculated based on the value of the \nmissing goods. The excise duty and excise tax on domestic tobacco products (with the \nexception of cigars) will not be owed as the manufacturer has paid these duties and \ntaxes. \nPart one: Imported Goods — Duty and tax not Paid \n46. The DFS licensee must submit a CAD to voluntarily account for duties and taxes \nowing on shortages of imported goods. Refer to procedures in D17-1-10, Coding of \nCustoms Accounting Documents. \n47. For shortages listed on the CAD, the DFS operator must also submit a completed \nForm B116 (OUT). This informs the CBSA of the new net balance in the DFS inventory \nfor all commodities accounted for. \n48. For overages, the DFS operator must submit a completed Form B116 (IN) to enter \nthe goods into their inventory. This informs the CBSA of the new net balance in the \nDFS inventory for all commodities accounted for. \n49. For imported goods duties and taxes not paid, the CBSA will verify inventory \nshortages or overages reported by the DFS and process the CAD and Form B116 \nsubmitted by the DFS operator. \n\n10 \n\nPart two: Domestic Goods and Imported Goods — Duties and Taxes \nPaid \n50. The DFS licensee must account for the GST by submitting a B116 (OUT) for \nshortages of domestic goods and for the GST on shortages of duty-paid imported \ngoods. \n51. In these instances the CBSA will provide the DFS licensee with: \na) an invoice showing the GST amount owing on shortages. \nb) a cash receipt once payment is received for the invoice. \n52. When there is a net overage in a certain commodity category, the DFS operator \nmust submit a completed Form B116 (IN) to enter the goods into their inventory. \n53. The DFS licensee is liable for the GST on shortages of domestic goods in a DFS \ninventory under section 28 of the Customs Act. The GST will be owed for domestic \ngoods, except on shortages of domestic unstamped cigars, for which applicable excise \nduties and taxes will be owed. \n54. The CBSA will verify inventory shortages or overages reported by the DFS licensee ", @@ -6379,7 +6379,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-3-5", "marginal_note": "Duty Free Shop – Inventory Control and Sales Requirements (part 7)", - "part": "", + "part": "Duty Free Shop – Inventory Control and Sales Requirements", "division": "", "heading": "", "text": "on Form B116 and issue an invoice and a cash receipt if applicable. \n55. More information is available in the Accounting for Imported Goods and Payment of \nDuties Regulations. \nReporting Damaged or Destroyed Goods \n56. When goods are damaged, Form B116 must be submitted by the licensee and \nverified by local CBSA office. If the goods are received damaged, details should be \nnoted on Form B116 (IN). \n57. If goods are damaged after being reported into inventory, Form B116 (OUT) is \nused to adjust inventory records. Damaged goods can then be sent back to the \nsupplier. \n58. Goods to be destroyed must be documented by the licensee on Form E15, \nCertificate of Destruction/Exportation and made available for inspection by the CBSA. \nThe CBSA officer will verify the goods prior to destruction, and may also choose to \noversee the destruction and disposal of the goods. \n59. In order to adjust the inventory, the licensee must submit Form B116 (OUT) for \napproval and attach a copy of the Form E15. \n60. Goods can be destroyed under CBSA supervision once verification is complete and \nForm B116 (OUT) is approved. A special services fee may apply for the CBSA to \n\n11 \n\noversee the destruction. Please refer to Memorandum D1-2-1, Special Services for \nmore information. \nAdjustments \n61. When evidence can be provided that a clerical or recording error has occurred, \nrather than a shortage or overage, a licensee may request CBSA approval to offset the \nerror. Adjustments in inventory will not be authorized between domestic and imported \ngoods. \n62. Factors considered by the CBSA include documents, physical inventory counts, the \nvalue of goods, applicable tariff treatments, and inventory security practices and \ncontrols. The CBSA will also consider past compliance patterns. The final decision is at \nthe discretion of the CBSA. \nReporting Samples and Display Goods \n63. Samples, perfume testers or other promotional items for use in the DFS must be \nduty and tax paid. To add the goods to inventory and pay duties and taxes, Form B116 \n(IN) and the CAD must be submitted. For more information on completing the CAD, \nrefer to Memorandum D17-1-4, Release of Commercial Goods, and D17-1-10, Coding \nof Customs Accounting Documents. \nCalculating the Value for Duty of Samples and Display \nGoods \n64. Samples and/or display goods used in the DFS may not have a declared dollar \nvalue; however, valuation procedures must be followed for the purpose of paying \nduties and taxes. \n65. In general, the value for duty of goods that are purchased by a Canadian importer \nfrom foreign vendors should be based on the declared value and adjusted in \naccordance with subsection 48(5) of the Customs Act. However, where the goods are \nnot sold for export but are given to the importer free of charge, the value for duty must \nbe based on an alternative valuation method. \n66. Section 47 of the Customs Act sets out a hierarchy of alternative methods that ", @@ -6397,7 +6397,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-3-5", "marginal_note": "Duty Free Shop – Inventory Control and Sales Requirements (part 8)", - "part": "", + "part": "Duty Free Shop – Inventory Control and Sales Requirements", "division": "", "heading": "", "text": "includes a value based on the transaction value of identical goods, the transaction \nvalue of similar goods, the deductive value of the goods, the computed value of the \ngoods and a residual method. \n67. The following valuation methods should be followed where applicable: \n\n12 \n\n(a) Goods that are provided free of charge and are identical or similar to goods in \nthe DFS should be valued according to the transaction value method of identical or \nsimilar goods, provided that all conditions are met. For example, the value for duty of \na 100-millilitre (ml) bottle of fragrance provided free of charge should be appraised \nbased on the value for duty of an identical 100-ml bottle of the same fragrance \nprovided all other conditions have been met. \n(b) If the transaction value of identical or similar samples/display goods is not known, \nthe next method of consideration is the deductive value method, whereby the value for \nduty would be based on the most common resale price per unit of the goods less an \namount for commissions or profit and general expenses. \n(c) The next method, computed value method, bases the value for duty on the cost of \nmaterials, labour, profit and general expenses, if these details are known. If costs are \nunknown, the supplier should be contacted for assistance. \n(d) Ultimately if the other methods are not applicable, the value for duty will need to be \ndetermined under the residual method. \nFor example, in situations where a fragrance sampler is a different size than the rest \nof the bottles received for sale in the DFA, the residual value method can be applied \nby determining the cost of the fragrance per ml and appraising the value for duty \nbased on the volume of the fragrance that is imported free of charge. For example, a \n250 ml bottle may have a value of $100 or $0.40 per ml. Therefore, a 10 ml container \nof the same fragrance priced at $0.40 per ml should have a value of $4 under the \nresidual method. \nThis provides s brief overview of how to value sample and display goods. For detailed \ninformation on how to determine a value for duty for such goods, please refer to the \nCustoms Valuation Handbook, which contains value for duty calculation templates for \neach valuation method. \n68. Goods that have been reported and accounted for as DFS inventory can only be \nused for display purposes in the shop. Exterior locked displays require local CBSA \napproval for both land and airport DFS. \nSale or Disposal of Inventory \n69. All goods sold at a DFS are for immediate export only and must be declared to \nthe CBSA if returned to Canada. \n70. DFS sales receipts must be bilingual and numbered sequentially. The following \ninformation is to be recorded on the receipt at time of sale: \n\n13 \n\n(a) shop identification; \n(b) date; \n(c) product code(s)/product identifier(s); \n(d) selling price; \n(e) quantity; \n(f) total value; \n(g) vehicle licence plate number or flight number; and, ", @@ -6415,7 +6415,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-3-5", "marginal_note": "Duty Free Shop – Inventory Control and Sales Requirements (part 9)", - "part": "", + "part": "Duty Free Shop – Inventory Control and Sales Requirements", "division": "", "heading": "", "text": "(h) the statement: “Goods sold are for export only and must be declared to the \nCBSA if returned to Canada.” \n\n71. Sales invoices must be prepared in duplicate when an automated system isn’t in \nuse. When an automated system is in use, electronic receipts will be accepted. \n72. The licensee must be capable of producing accurate sales reports that refer back \nto a receipt, re-printing past transactions or providing a transaction history \nupon CBSA request. Standard operating practice is to back up all systems on a regular \nbasis. \n73. At an airport, a boarding pass or ticket showing a foreign destination must always \nbe presented by the traveller at the time duty-free goods are sold. For flights departing \nfrom Canada on a progressive boarding basis, duty free goods may be sold to \nboarding passengers at each airport of embarkation, subject to the conditions outlined \nin Memorandum D2-5-5, Progressive Clearance at Airports. \n74. Where a delivery system is in operation, the customer must be provided with a \nproof of purchase. The licensee will deliver the goods to an area that ensures their \nimmediate export. At this point, the customer will provide their proof of purchase, and \nthe licensee will give a copy of the sales invoice to the customer with the goods. \n75. Where a DFS is located in an area not readily serviceable by the CBSA and it is \nnecessary for the CBSA to verify the export of goods, the licensee may be required to \npay special service charges. More information pertaining to special services can be \nfound in Memorandum D1-2-1, Special Services. \nOff-site Sales Outlets and Pre-Order Websites \n76. Where the DFS licensee has been approved by the CBSA to operate an off-site \nsales outlet or a pre-order website, the DFS may accept a deposit or payment provided \nthis transaction is clearly communicated as an ‘agreement to sell’ at the time the goods \nare reserved. It must be clear to the purchaser that the pick-up of the goods will take \nplace at a future time when they are about to leave the country. \n77. The purchaser of the goods must have the option to cancel this agreement at any \ntime prior to pick-up, and if the goods are not picked-up a credit will be given to the \n\n14 \n\npurchaser for the amount paid. The sale will be cancelled and payment returned if the \npurchaser is unable to leave Canada. \n78. All websites and outlets must conform to the signage, official language and security \nrequirements outlined in the Duty Free Shop Regulations. \nRestrictions \n79. Liquor and tobacco products cannot be sold to minors defined under the laws of the \nprovince in which the DFS is located. \nInspections \n80. DFS inspections are conducted by the CBSA to ensure the licensee is meeting the \nrequirements of the DFS program. Regardless of the compliance history at a particular \nDFS location, verifications should be conducted once per year minimum. The licensee \nis to make available all inventory records as requested. Access to these records is also ", @@ -6433,7 +6433,7 @@ "act_name": "CBSA D-Memoranda", "section": "D4-3-5", "marginal_note": "Duty Free Shop – Inventory Control and Sales Requirements (part 10)", - "part": "", + "part": "Duty Free Shop – Inventory Control and Sales Requirements", "division": "", "heading": "", "text": "to be accorded to any other person authorized by the Minister to conduct such \nverifications. \n81. The CBSA has the authority to audit a DFS at any time under section 27 of the \nCustoms Act. \n82. In accordance with section 28 of the Customs Act, unsubstantiated inventory \nshortages identified during a physical audit will be assessed all applicable duties and \ntaxes. \nReferences \n D1-2-1: Special Services \n D2-5-5: Progressive Clearance at Airports \n D4-3-2: Duty Free Shop – Licensing \n D17-1-4: Release of Commercial Goods \n D17-1-10: Coding of Customs Accounting Documents \n D19-7-1: Interpretation of the Wild Animal and Plant Protection and Regulation \nof International and Interprovincial Trade Act (WAPPRIITA) and the Convention \non International Trade in Endangered Species of Wild Fauna and Flora (CITES) \n Customs Valuation Handbook \n B116, Canada border services agency duty free shop accounting document \n CI1, Canada Customs Invoice \n E15, Certificate of Destruction/Exportation \n\n15 \n\nApplicable legislation \n Customs Act \n Excise Act, 2001 \n Duty Free Shop Regulations \n Imported Goods Records Regulations \n Accounting for Imported Goods and Payment of Duties Regulations \nSuperseded memoranda D \nD4-3-5 dated May 7, 2009 \nIssuing office \nRegulatory Trade Programs Division \nTrade and Anti-dumping Programs Directorate \nCommercial and Trade Branch \nContact us \nContact border information services", @@ -6487,7 +6487,7 @@ "act_name": "CBSA D-Memoranda", "section": "D5-1-1", "marginal_note": "Plain language summary", - "part": "", + "part": "International mail processing", "division": "", "heading": "", "text": "Target audience: Anyone importing goods by mail (commercial and casual). Key content: How international mail is processed; assessment of duties and taxes; how to dispute amounts owed; release and accounting for goods imported as mail; importing firearms by mail. Keywords: International mail; postal imports; CARM.", @@ -6505,7 +6505,7 @@ "act_name": "CBSA D-Memoranda", "section": "D5-1-1", "marginal_note": "On this page", - "part": "", + "part": "International mail processing", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines General Postal Imports Remission Order and gift exemptions Arrival of inbound international mail Processing international mail Release and accounting for commercial goods Disputing duties and taxes Voluntary accounting Appeals and reviews Importing firearms by mail\n- Appendix: Prescription of information pertaining to the reporting of goods imported as mail\n- References\n- Contact us", @@ -6523,7 +6523,7 @@ "act_name": "CBSA D-Memoranda", "section": "D5-1-1", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "International mail processing", "division": "", "heading": "", "text": "This memorandum has been updated to:\n- Clarify the postal importation process; and\n- Outline changes to commercial release and accounting procedures resulting from the implementation of Canada Border Services Agency (CBSA)’s Assessment and Revenue Management (CARM) system.", @@ -6541,7 +6541,7 @@ "act_name": "CBSA D-Memoranda", "section": "D5-1-1", "marginal_note": "Definitions", - "part": "", + "part": "International mail processing", "division": "", "heading": "", "text": "For the purpose of this memorandum, the following definitions and terms apply:\nCasual goods Means goods imported into Canada other than commercial goods. CBSA Casual Refund Centre (CRC) The CBSA offices where Form B2G: CBSA Informal Adjustment Request is processed. CRCs have the authority to refund any duties, goods and services tax (GST), harmonized sales tax (HST), and provincial taxes, which are assessed on non-commercial importations. CRCs are listed on the back of Form B2G. CBSA Mail Centre (CMC) The CBSA international mail processing operation, where the primary verification, secondary processing, and assessment of any applicable duties and/or taxes take place. CMCs are located within the Canada Post Corporation (CPC) facilities in Montreal, Toronto, and Vancouver in order to centralize the importation of mail into Canada and to expedite the clearance and delivery of mail. Commercial goods Goods that are or will be imported into Canada for sale or for any commercial, industrial, occupational, institutional, or other similar use. Commercial accounting declaration (CAD) Digital document used to account for goods imported into Canada. The CAD replaces the current customs coding (B3-3) and request for adjustment (B2) forms. Form B2G: CBSA Informal Adjustment Request Document used to request an adjustment or refund on duty-paid for non-commercial goods that have been imported by mail, courier, or on individual traveler’s declarations. Form B2G is available at all CBSA offices or on the CBSA website. For goods imported by mail, Form B2G is also located on the back of the importer's copy of Form E14. Form E14: CBSA Postal Import Form Document used to assess duties and/or taxes and keep track of importations arriving through the mail. Mail As set out in section 2 of the Canada Post Corporation Act , means mailable matter, from the time it is posted to the time it is delivered to the addressee. Publications Includes books, newspapers, periodicals, magazines, and any similar printed publication including audio recording that relate to a publication that may accompany it. Undeliverable mail Mail that for any cause cannot be delivered to the addressee and includes any mail the delivery of which is prohibited by law or is refused by the addressee, or on which postage due is not paid by the sender on demand (see paragraph 2 of the Undeliverable and Redirected Mail Regulations ).", @@ -6559,7 +6559,7 @@ "act_name": "CBSA D-Memoranda", "section": "D5-1-1", "marginal_note": "Guidelines", - "part": "", + "part": "International mail processing", "division": "", "heading": "", "text": "This memorandum outlines and explains the legislation authorizing the examination of international mail and the obligations of the importing public to pay the duties and taxes owing. It also provides an overview of the processing of both commercial and casual goods.\nNote: All monetary amounts quoted are in Canadian dollars (CAD).\nGeneral\n1. The following information is of a general nature only and is not a substitute for relevant legislation and regulations. The Customs Act , the Canada Post Corporation Act , and other acts and regulations relating to the international movement of mail should be consulted when interpreting and applying the law.\n2. The postal system is designed to expedite processing and delivery of imported mail items to recipients by allowing the Canada Post Corporation ( CPC ) to deliver as well as collect duties and/or taxes owing to the government. The CPC charges the recipient a handling fee for this service; however, there is no CPC fee for mail items that are duty-free and tax-exempt or for commercial items with a value exceeding $3,300.\n3. For more information on the CPC 's role in processing international mail, visit the CPC ’s website . You can also find out more about non-mailable goods or goods you cannot send through the mail.\n4. The CBSA examines international mail to verify the country of origin, quantity, value, type, and admissibility of the goods in relation to the Customs Act , the Customs Tariff , the Special Import Measures Act , the Excise Act , the Excise Act 2001 , the Excise Tax Act , the Proceeds of Crime (Money Laundering) and Terrorist Financing Act and other acts administered by the CBSA on behalf of other government departments.\n5. The Customs Act authorizes the CBSA to detain imported goods that may be prohibited, controlled, or regulated under any Act of Parliament. The Memoranda D19 Series: Acts and Regulations of Other Government Departments , outline the CBSA 's responsibilities in this regard.\nPostal Imports Remission Order and gift exemptions\n6. The Postal Imports Remission Order grants remission of all duties and/or taxes paid or payable on certain goods imported by mail when the value for duty does not exceed $20. Refer to Memorandum D8-2-2: Postal Imports Remission Order , for more details on the conditions for granting remission.\n7. Gift exemptions - tariff item no. 9816.00.00 ($60). Individuals may receive certain gift importations not exceeding $60 duty-free and tax-exempt . For gifts valued at more than $60, the portion of a gift's value exceeding $60 is subject to duties and/or taxes at the appropriate rate. For more details on eligibility and policies regarding gift exemptions, refer to Memorandum D2-1-4:Casual Donations – Tariff Item No. 9816.00.00 .\n8. The $20 PIRO benefit under the Postal Imports Remission Order cannot be combined with the gift exemption of $60.\nArrival of inbound international mail\n9. The foreign postal administration arranges for the transportation of mail items from the country of origin to Canada. In accordance with the provisions of the Universal Postal Union, mail transferred from a foreign postal administration is documented on a delivery bill CN 37 (surface mail), CN 38 (airmail) or CN 41 (surface airlifted mail). The onus is on the sender of the mail item to declare the origin, contents and value of the item on a CN 22 or a CN 23: Customs Declaration. Refer to Appendix: Prescription of information pertaining to the reporting of goods imported as mail for required information.\n10. Upon arrival in Canada, the mail remains under the control of the foreign postal administration until it is \"exchanged\" with the CPC at one of the International Mail Facilities located in Vancouver, Toronto, and Montréal. Mail is then sorted for movement within Canada and presented to the CBSA for admissibility determination and duty and/or tax assessment.\n11. Commercial importers are required to keep books and records of all importation transactions. Casual importers may wish to keep a copy of Form E14: CBSA Postal Import Form.\nProcessing international mail\nPrimary inspection\n12. The CPC is responsible for presenting international mail to the CBSA . During primary inspection, the border services officer screens the mail items to determine which are duty-free and/or tax-exempt importations, and ensures the goods that require no further CBSA control are released to the CPC for immediate delivery.\n13. All mail items containing goods that may be prohibited, controlled or regulated, subject to duties and/or taxes, or goods requiring examination by another government department or agency are separated and forwarded to the secondary area for further review.\nCanada Post data entry\n14. The CPC ensures each mail item that is directed to the CBSA secondary processing area has a unique bar-coded inventory number and exporter/importer data is captured in CBSA ’s postal systems.\nSecondary processing\n15. In the secondary area, the border services officer verifies mail items to determine whether they are subject to duties and/or taxes, controls, such as permits or certificates, enforcement measures, or if they require examination by another government department.\nOpening mail\n16. Border services officers have the authority to examine mail under section 99 of the Customs Act . This authority may be exercised if an officer has reasonable grounds to suspect that a mail item contains any goods referred to in the Customs Tariff , or any goods the importation of which is prohibited, controlled or regulated under any other Act of Parliament.\n17. Under subsection 17(1) of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act , a border services officer may examine any mail that is being imported or exported and open or cause to be opened any such mail that the officer suspects on reasonable grounds contains currency or monetary instruments of a value equal to or greater than the amount prescribed. Refer to Memorandum D19-14-1: Cross-Border Currency and Monetary Instruments Reporting , for more information.\n18. It is the sender's responsibility to accurately report the value of the goods and clearly describe the contents of any mail item. . Refer to Appendix: Prescription of information pertaining to the reporting of goods imported as mail for the prescribed elements required for reporting.\n19. Border services officers may open a mail item and review invoices to ensure the most accurate assessment is made. Mail items that are opened and subsequently assessed duties and/or taxes or released for delivery are normally closed with tape, Form E608: Opened by CBSA .\n22. Form E605: Your Package Has Been Examined , should be included in mail items that are opened because there was not enough information on the declaration. E605 is used to advise importers of CBSA requirements to ensure future shipments are properly declared.\nDuties, taxes, and handling fees\n21. In the case of casual goods, border services officers determine tariff classification, value for duty, and origin based on information indicated on the customs declaration, invoices attached to the item, or an examination to appraise the value of the goods. Border services officers enter this information into the postal accounting system, and the system automatically calculates the amount of duties and/or taxes owing on the goods.\n22. Duty rates may apply on imported goods based on trade agreements. While agreements may in certain cases exempt the duty, unless specifically exempted, the goods and services tax (GST) is applied.\n23. In the provinces of Ontario, Nova Scotia, New Brunswick, Prince Edward Island and Newfoundland and Labrador, the federal-based GST and the provincial sales tax (PST) have been combined to create the harmonized sales tax (HST). The HST is applied to casual goods which are destined to these provinces. Imported commercial goods destined to these provinces are only subject to the 5% federal portion of the HST .\n24. For casual goods, in the provinces of British Columbia, Manitoba, Quebec or Saskatchewan, you must pay the applicable rate of sales tax for the province in which the goods are delivered. Certain imported goods may not be subject to the PST in your specific province. For further information on PST collection, refer to Memorandum D2-3-6: Non-Commercial Provincial Tax Collection Programs .\n25. For tobacco products, provincial tobacco taxes are also collected in New Brunswick, Quebec, Manitoba, Alberta and British Columbia. The tobacco tax rate is set by the provincial legislature. Refer to Memorandum D2-3-6: Non-Commercial Provincial Tax Collection Programs for more information.\n26. Details of the assessment of duties, taxes, and handling fees are affixed to the mail item on Form E14: CBSA Postal Import Form. The CPC is responsible for delivering mail items and for collecting duties and/or taxes on behalf of the CBSA.\n27. To process goods imported as mail that are subject to duty and/or tax, the CPC charges the recipient a $9.95 handling fee. This fee is applied to each dutiable or taxable item, which is collected from the recipient in advance, upon delivery, or pick up of a mail item. If the mail item is duty-free and tax exempt, no amount is charged.\nMultiple, lot, or split shipments\n28. When a shipment contains more than one mail item to make up a complete order, CBSA tries to assess duties and/or taxes on one invoice (Form E14). However, if the items are not presented to the CBSA at the same time or do not arrive together, there may be more than one form issued. If this is the case, the importer may wish to pay for each item and then submit a refund request for the duplicate payment.\nRefusal of mail\n29. An importer may refuse a mail item by checking the \"Return to Sender\" box on Form E14: CBSA Postal Import Form. The CPC will then return it to the sender.\nRelease and accounting for commercial goods\nCommercial goods not exceeding $3,300\n30. Border services officers assess duties and taxes owing on commercial goods not exceeding $3,300 in the same manner as casual goods (refer to paragraph 21). If the goods are subject to duties and/or taxes, the CBSA will affix Form E14: CBSA Postal Import Form to the mail item, indicating the amount owing.\nCommercial goods greater than $3,300\n31. In the case of commercial goods with a value for duty exceeding $3,300 and imported through the mail stream, the importer can obtain release of the goods by presenting the appropriate release and accounting documentation.\n32. The CBSA will advise the importer by letter when a commercial shipment arrives at the CBSA Mail Centre (CMC). Two options are available to obtain release of, and account for, the goods:\n- if the importer has posted financial security as part of the Release Prior to Payment (RPP) Program: submit a release request electronically using the Pre-arrival Review System (PARS) or Integrated Import Declaration (IID) service options; and submit a Commercial Accounting Declaration (CAD) Type AB in the CARM Client Portal within 5 business days; or\n- Where the importer has not posted security: submit a CAD, Type C in the CARM Client Portal and pay applicable duties and taxes at the same time at a Designated Commercial Office . Access to the CARM Client Portal is available at some ports and allows importers or their delegated customs brokers to generate or submit a CAD. A list of offices that provide CCP access can be found in Appendix A to Memorandum D17-1-5: Accounting for Commercial Goods .\nNote: The “Mode of Transport” field on the CAD must be populated with “Postal.”\n33. Once the CBSA has validated and approved the release documentation, the DCO will advise the CMC to release the mail shipment to the CPC for delivery.\n34. For more information about the release of goods with a value for duty exceeding $3,300, refer to Memorandum D17-1-4: Release of Commercial Goods .\n35. For more information about CARM requirements, refer to the CBSA’s Get started with CARM webpage.\nDisputing duties and taxes\nRequesting a reassessment (before payment of duties and taxes)\n36. Casual importers who disagree with the assessment of duties and/or taxes can refuse delivery of the mail item(s) and request a reassessment before payment of duties and taxes by checking the \"Return to CBSA\" box of Form E14: Postal Import Form.\n37. Canada Post will return the mail item to the CMC located closest to the addressee. The CBSA may contact the addressee to discuss the request for reassessment. If the CBSA decides no duty or taxes are owed, Canada Post will deliver your parcel. If duties and taxes are owed, they must be paid when Canada Post delivers your parcel.\nRequesting an adjustment (after payment of duties and taxes)\n38. For casual goods, a request for adjustment or refund can be made after payment of duties and/or taxes using Form B2G: CBSA Informal Adjustment Request , located on the reverse side of the importer's copy of Form E14: Postal Import Form. The importer should submit Form B2G and any supporting documents—such as invoices that show the correct value of the products or other material that describes them—to the nearest Casual Refund Centre listed on the form. For more details on casual refunds and Form B2G, refer to Memorandum D6-2-6: Refund of Duties and Taxes on Non-Commercial Importations .\n39. To request an adjustment of duties and taxes on commercial shipments accounted for on Form E14: Postal Import Form, refer to Memorandum D17-2-1: Adjusting Commercial Accounting Declarations .\n40. For commercial goods accounted for on a CAD, an adjustment request may be submitted using the Electronic Data Interchange (EDI) or web service (application program interface or API). For more information on how to submit an adjustment refer to Memorandum D17-2-1: Adjusting Commercial Accounting Declarations .\n41. The $9.95 handling fee charged by the CPC on postal shipments may be refunded when it is determined that the goods should have been duty-free and tax-exempt at the time of importation. The CBSA does not refund any part of any fees for Express mail items.\nVoluntary accounting\n42. Voluntary accounting is accepted when an importer reports to the CBSA that dutiable goods have been released in Canada without a Form E14 and payment of duties and/or taxes. The importer should prepare a Voluntary CAD (Type V) for commercial goods, or Form BSF715: Casual Goods Accounting Document, for casual goods, and duties and taxes owing will be collected. The documents will bear the notation \"Voluntary Accounting\" in the field reserved for the cargo control document number. Refer to Memorandum D17-1-3: Casual Importations for Form BSF715 instructions , and Memorandum D17-1-10: Coding of Customs Accounting Documents for instructions on how to submit a CAD.\nAppeals and reviews\n43. For casual shipments, if you are not satisfied with the reassessment or adjustment, you should refer to the instructions for filing contained in the letter of denial and in Memorandum D6-2-6: Refund of Duties and Taxes on Non-Commercial Importations .\n44. For commercial shipments, you should submit a dispute as per the instructions outlined in Memorandum D11-6-7: Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency .\n45. Both commercial and casual importation dispute notices must be filed in accordance with the form and manner requirements prescribed under subsection 60(3) of the Customs Act .\nImporting firearms by mail\n46. Non-restricted firearms, restricted firearms, and prohibited handguns may be imported by mail if the importer has the appropriate licence and permit(s). Shipping prohibited handguns by mail is permitted only if the destination is within Canada and if the firearm is sent by the most secure means offered by the CPC which includes the requirement for a signature upon delivery. Refer to Memorandum D19-13-2: Importing and Exporting Firearms, Weapons and Devices for more information.\n47. Commercial importers of firearms must have a valid business firearms licence that authorizes the possession of the class of firearm being imported and a copy of that licence should be included with all commercial importations of firearms.\n48. All military weapons require an import/export permit, which can be obtained from Global Affairs Canada. Visit Export and import controls: Global Affairs Canada for additional information.\n49. For more information on firearms, please contact the Canadian Firearms Program by phone at 1-800-731-4000 or visit their website.", @@ -6577,7 +6577,7 @@ "act_name": "CBSA D-Memoranda", "section": "D5-1-1", "marginal_note": "Appendix: Prescription of information pertaining to the reporting of goods imported as mail", - "part": "", + "part": "International mail processing", "division": "", "heading": "", "text": "Pursuant to subsection 12(6) of the Customs Act (the Act), and in accordance with the authority vested in me by the delegation instrument signed by the Minister of National Revenue on November 10,1998 , pursuant to subsection 2(4) of the Act, I hereby prescribe the following information to be provided for the purposes of reporting goods imported as mail:\n(i) For \"casual\" goods as defined in section 2 of the Accounting for Imported Goods and Payment of Duties Regulations :\n- Name and complete address of sender\n- Name and complete address, including postal code, of addressee\n- Description\n- Value\n- Quantity\n- Weight\n- Signature of sender\n- Date shipped\n(ii) For \"commercial\" goods as defined in section 2 of the Accounting for Imported Goods and Payment of Duties Regulations :\n- Name (including business company name where the exporter is a commercial entity) and complete address of sender\n- Name (including business company name where the importer is a commercial entity) and complete address, including postal code, of addressee\n- Description\n- Value\n- Quantity\n- Weight\n- Signature of sender\n- Date shipped\nThis information is to be provided in English or French on a customs declaration form/dispatch note approved by the postal administration in the country of export in accordance with accepted Universal Postal Union (UPU) standards and affixed to the mail item. In the case of exporter and importer name and address, this information must be clearly provided as part of the labelling of the parcel, if it does not form part of the customs declaration/dispatch note. The name and address information of the sender and the addressee must be provided in Roman letters and Arabic numerals.", @@ -6595,7 +6595,7 @@ "act_name": "CBSA D-Memoranda", "section": "D5-1-1", "marginal_note": "References", - "part": "", + "part": "International mail processing", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable legislation\n- Accounting for Imported Goods and Payment of Duties Regulations\n- Canada Post Corporation Act\n- Customs Act\n- Customs Tariff\n- Excise Act\n- Excise Tax Act\n- Fees in Respect of Mail Regulations\n- Proceeds of Crime (Money Laundering) and Terrorist Financing Act Special Import Measures Act Undeliverable and Redirected Mail Regulations\nRelated D memoranda\n- Memorandum D2-1-4: Casual Donations—Tariff Item No. 9816.00.00\n- Memorandum D2-3-6: Non-commercial Provincial Tax Collection Programs\n- Memorandum D6-2-6: Refund of Duties and Taxes on Non-commercial Importations\n- Memorandum D8-2-2: Postal Imports Remission Order\n- Memorandum D11-6-7: Request Under Section 60 of the Customs Act for a Re-determination, a Further Re-determination or a Review by the President of the Canada Border Services Agency\n- Memorandum D16-1-1: Information Pertaining to the Application, Collection, and Adjustment of a Surtax\n- Memorandum D17-1-3: Casual Importations\n- Memorandum D17-1-10: Coding of Customs Accounting Documents\n- Memorandum D17-2-1: Adjusting Commercial Accounting Declarations\n- Memoranda D19 Series: Acts and Regulations of Other Government Departments\nSuperseded D memoranda\nMemorandum D5-1-1, February 20, 2020\nIssuing office\nPostal and Courier Programs Unit Program and Policy Management Division Commercial Program Directorate Commercial and Trade Branch", @@ -7171,7 +7171,7 @@ "act_name": "CBSA D-Memoranda", "section": "D7-4-1", "marginal_note": "Duties Relief Program (part 1)", - "part": "", + "part": "Duties Relief Program", "division": "", "heading": "", "text": "Memorandum D7-4-1: Duties Relief Program \nOttawa, November 12, 2024 \n\nThis memorandum outlines the procedures for commercial importers applying to the \nDuties Relief Program (DRP) and provides guidance on eligibility criteria. It details the \nconditions and compliance requirements for maintaining a valid DRP license when \nimporting and exporting goods. \nPlain language summary \nTarget audience: Importers of commercial goods currently utilizing or seeking to utilize \nthe Duties Relief Program (DRP) \nKey content: Application and participation procedures for the Duties Relief Program \nas administered by the Canada Border Services Agency \nKeywords: Duties Relief Program, DRP, commercial goods, importer, deemed \nexportation, CARM, CAD \nOn this page \n Updates made to this D-memo \n Guidelines and General Information \no Overview \no Who May Apply \no GST/HST Relief \no Application Process \no Program User Procedures \no Certificates and Waivers \no Deemed Exportation \no Consumable and Expendable Goods \no Equivalence \no Scrap or Waste \no Non-qualifying Use \no Sanctions \no Canada-United States-Mexico Agreement (CUSMA) \n Appendix: Transfer Certification \n References \n2 \n\nUpdates made to this D-memo \nThis memorandum has been updated to reflect changes implemented through the new \nCBSA Assessment Revenue Management (CARM) system. \nGuidelines and General Information \nOverview \n1. The Duties Relief Program allows for the deferral of duties at the time of importation \non imported goods that will subsequently be exported either in the same condition or \nafter being consumed, expended or used in the processing of other goods. \nWho May Apply \n2. This program is for businesses who: \na) import goods into Canada; or \nb) receive goods previously imported into Canada; and \nc) subsequently export those goods from Canada, with the aim of deferring \nduties upon importation. \n\n3. Goods intended for export from Canada may qualify for relief if they are designated \nfor: \na) further processing in Canada; or \nb) display or demonstration in Canada; \nc) development or production in Canada; or \nd) exportation without having been used in Canada for any purpose other than \nindicated in subparagraphs (a), (b), or (c); \n\nmay qualify for relief at the time of importation. In most cases, this means \nthere is no payment of customs duties, anti-dumping and countervailing \nduties, or excise taxes, other than the Goods and Services Tax/Harmonized \nSales Tax (GST/HST), at the time of importation, as long as the goods are for \nexport. Relief of the duties or taxes levied or imposed under the Excise Act \n2001, the Excise Tax Act or section 20 of the Customs Tariff may not be \ngranted under duties relief on tobacco products or designated goods. The \namount of relief becomes payable once the goods no longer qualify for this \nprogram (i.e., are no longer for export). \n\n3 \n\nGST/HST Relief \n4. Although the GST/HST is not relieved under the Duties Relief Program, the ", @@ -7189,7 +7189,7 @@ "act_name": "CBSA D-Memoranda", "section": "D7-4-1", "marginal_note": "Duties Relief Program (part 2)", - "part": "", + "part": "Duties Relief Program", "division": "", "heading": "", "text": "GST/HST payable is reduced by the amount of duty remitted (based on the new value \nfor tax) as outlined by the Excise Tax Act. \n5. Relief of GST/HST is available through two programs administered by the Canada \nRevenue Agency (CRA). These are the Exporters of Processing Services Program or \nthe Export Distribution Centre Program. For more information regarding these \nprograms please visit the CRA Web site or contact the CRA Business Information \nServices (BIS) line at 1-800-959-8287. \nApplication Process \n6. Participation in the Duties Relief Program requires the completion and Canada \nBorder Services Agency (CBSA) approval of Form K90, Duties Relief Application. To \nexpedite the approval process, submit the detailed application via the CARM Client \nPortal (CCP) when applying for a sub-program enrollment. The information is treated \nconfidentially by the CBSA in accordance with Section 107 of the Customs Act. \n\n7. Identify the type of records maintained on the application for duties relief. The \nrecords, including tracking of all receipts, activities and movement of the goods \nincluded under the program, must be sufficient to enable the CBSA to conduct an \naudit. \n\n8. The CBSA will review the completed application and schedule a visit to the company \npremises to confirm adequate control records are in place to track the imported goods \nwhile they remain in Canada. \n\n9. Anyone who has debts due or payable to the Government of Canada will not be \nauthorized to participate under this program. \nProgram User Procedures \n10. If authorized by CBSA, a unique licence number will be issued. When importing \ngoods under this program, the licence number must to be placed in “Special Auth Duty \nRelief Licence” field of the Commercial Accounting Declaration (CAD) in the CARM \nsystem. \n11. When using the licence number on the CAD, the company retains responsibility for \nthe goods until: \na) the goods are transferred to another Duties Relief Program participant; \nb) the goods are exported from Canada; \n4 \n\nc) the amount relieved is paid when the goods are no longer for export; \nd) the goods are reclassified to an eligible duty-free status; \ne) the goods are transferred to another relief program; or \nf) the goods qualify for destruction under the Refund of Duties on Obsolete or \nSurplus Goods Regulations. \n12. The imported goods must be exported from Canada within four years, or within five \nyears in the case of imported spirits used to manufacture distilled spirits, of the original \nrelease date. \n13. The authorization is not retroactive. For any inventory that was duty-paid prior to \nthe company receiving the authorization, a claim for drawback may be filed once the \ngoods are exported from Canada. Please refer to Memorandum D7-4-2, Duty \nDrawback Program for further details. When duties are paid on goods after the date of \nissuance of the certificate/licence, they can be refunded under the program by ", @@ -7207,7 +7207,7 @@ "act_name": "CBSA D-Memoranda", "section": "D7-4-1", "marginal_note": "Duties Relief Program (part 3)", - "part": "", + "part": "Duties Relief Program", "division": "", "heading": "", "text": "submitting a Duty Drawback claim via the CARM Client Portal. \n14. Periodic audits and/or verifications will be conducted at your premises to monitor \ncompliance. The CBSA will send a notification in advance of the visit and may ask for \nan activity summary since the last audit and/or verification. \nCertificates and Waivers \n15. When goods imported under the Duties Relief Program are sold or transferred to \nanother program participant, the liability for the payment of any duty owing transfers to \nthe participant who receives the goods. Transferring the duty liability is documented by \nmeans of either Form K32A, Certificate of Importation, Sale, or Transfer, or other \ncommercial documentation. \n16. Commercial documentation is acceptable as a means of indicating the duty liability \nas well as the transfer and acceptance of responsibility. The documentation should \nclearly show the licence number, amount of duty relieved, contain the date of release, \ntransaction number, quantity of goods transferred, and a complete description of the \ngoods. The completed transfer certificate represents acknowledgement of transfer and \nacceptance of liabilities to the transferee. For a sample of a transfer certificate please \nsee the Appendix. \nDeemed Exportation \n17. Subsection 89(3) of the Customs Tariff identifies goods deemed to be exported. \nThis means the goods may not have physically left Canada, but are considered to have \nbeen exported. \n5 \n\nConsumable and Expendable Goods \n18. Goods, other than fuel or plant equipment, that are consumed or expended in the \ndirect manufacture of goods that are for export from Canada are eligible for duties \nrelief. \n19. Consumables are goods that virtually disappear in the manufacturing process and \ndo not form part of the finished product. \n20. Expendables are goods that, after use, retain some physical characteristics but \nhave become useless or devitalized and do not form part of the finished product. \nEquivalence \n21. Equivalence is a term used in duties relief where both imported and domestic \ngoods of the same class are used interchangeably in the manufacture of end products, \nsome of which are exported. The imported goods must be in sufficient quantities to \nproduce the goods exported and be used in production prior to the domestic goods. \nThe imported goods must be used in the different manufacturing facilities producing the \nexported products. The finished product, when incorporating domestic goods, must be \nexported within two years of the imported goods’ release date. \n22. Equivalence can only be applied to goods that are further manufactured, including \nconsumable or expendable goods. \n23. In order to consider domestic and imported textile fabrics composed of different \nfibres equivalent for duties relief purposes, the fabrics must be made from fibres that \nfall within the same class, as listed in Section 10(2) of the Duties Relief Regulations. ", @@ -7225,7 +7225,7 @@ "act_name": "CBSA D-Memoranda", "section": "D7-4-1", "marginal_note": "Duties Relief Program (part 4)", - "part": "", + "part": "Duties Relief Program", "division": "", "heading": "", "text": "Where the fabrics are composed of fibres of different classes, they will only be \nconsidered equivalent if they meet the weight requirements of the regulations. \nExamples: \n\nEligible equivalent blends or mixtures \nPolyester/cotton 65/35 and 50/50 \nPolyester/cotton 80/20 and 50/50 \nWool/viscose 70/30 and 40/60 \nNylon/cotton 15/85 and 40/60 \nNylon 100 per cent and nylon/acetate 96/4 \nIneligible equivalent blends or mixtures \nPolyester/cotton 45/55 and 80/20 \nNylon/cotton 50/50 and 15/85 \n6 \n\nScrap or Waste \n24. Scrap or waste resulting from a processing operation is also eligible for relief under \nthis program when the imported goods are processed and exported. However, if the \nscrap or waste is dutiable at time of import and has a merchantable value after \nprocessing, it is not entitled to the relief, unless the scrap is exported. In this case, the \nduties applicable to the scrap must be paid. The rate of duty in effect on the date the \nscrap or waste was produced, is applicable. \nNon-qualifying Use Sanctions \n25. When the imported goods no longer qualify for does duties relief, submit a CAD \nAdjustment Form in the CARM system and voluntarily pay the duties owing. \nExamples of non-qualifying use include, but are not limited to: \na) a sale in Canada; or \nb) goods that are no longer for export. \n26. If the imported goods qualify for a refund, drawback or some other form of relief or \nremission, no duties are owing. However, the goods must be reported to the CBSA \nspecifying how they qualify for the relief, remission, refund or drawback. \n27. Payments of duties for failing to comply with a condition of the program must be \nreceived by the CBSA within 90 days from the date the goods no longer qualified. \nSanctions \n28. Instances of non-compliance with the requirements of the Duties Relief Program \nwill result in a demand for payment of any outstanding duties owing and may result in \nthe possible removal from the program and the assessment of a penalty under \nthe Administrative Monetary Penalty System (AMPS). \nCanada-United States-Mexico Agreement (CUSMA) \n29. Information regarding the effects of CUMSA can be found in Memorandum D7-4-\n3, CUSMA Requirements for the Duty Drawback and the Duty Relief Programs.. \n\n7 \n\nAppendix \nTransfer Certification \n(A) \nI hereby certify that the information contained herein is correct and hereby transfer the \nresponsibility of the duties to the purchaser. \nCompany Name: \nBusiness No.: \nLicence No.: \nExecutive Officer Name: \nPhone No.: \nTitle: \n\nSignature \nDate \n\n(B) \nI accept responsibility for the specified duties on the goods enumerated on this \ndocument from the seller. \nCompany Name: \nBusiness No.: \nLicence No.: \nExecutive Officer Name: \nPhone No.: \nTitle: \n\nSignature \nDate \n\n8 \n\nReferences \nConsult the following resources for more information. \nApplicable legislation \nCustoms Tariff \nExcise Tax Act \nExcise Act, 2001 \nCustoms Act \nRefund of Duties on Obsolete or Surplus Goods Regulations \nDuties Relief Regulations ", @@ -7243,7 +7243,7 @@ "act_name": "CBSA D-Memoranda", "section": "D7-4-1", "marginal_note": "Duties Relief Program (part 5)", - "part": "", + "part": "Duties Relief Program", "division": "", "heading": "", "text": "Related D memoranda \nD7-4-2, D7-4-3 \nSuperseded D memoranda \nD7-4-1 dated January 14, 2011 \nIssuing office \nTrade and Anti-dumping Programs Directorate \nTrade Incentives Unit \nContact us \nFor more information: \nContact CBSA border information services \n\nFor questions about the CBSA Assessment Revenue Management (CARM) system: \nCARM client support online form", @@ -7261,7 +7261,7 @@ "act_name": "CBSA D-Memoranda", "section": "D7-4-2", "marginal_note": "Duty Drawback Program (part 1)", - "part": "", + "part": "Duty Drawback Program", "division": "", "heading": "", "text": "Memorandum D7-4-2: Duty Drawback \nProgram \nISSN 2369-2391 \nOttawa, October 21, 2024 \n\nPlain language summary \n\nTarget audience: Importers of commercial goods \nKey content: This memorandum outlines and explains the procedures and conditions \nthat must be respected when filing a claim for a drawback of duties paid. \nKeywords: CARM, accounting, commercial goods, importer, payment, program, \nrevenue, CAD, EDI \nOn this page \n• Guidelines and General Information \n• Claiming the GST/HST \n• Who May Apply \n• How to Apply \n• Supporting Documentation \n• Certificates and Waivers \n• Filing Time Limits \n• Deemed Exportation \n• Consumable and Expendable Goods \n• Equivalence \n• Scrap or Waste \n• Drawback Repayment \n• Interest \n• Non-compliance \n• Sanctions \n• Additional Information \n2 \n\nGuidelines and General Information \n1. This program will be of benefit to persons who presently, or will \n(a) import goods into Canada, or \n(b) receive goods imported into Canada, and \n(c) export the imported goods from Canada, and \n(d) wish to file a claim for a drawback (refund) of the duties paid. \n2. When imported goods which are subsequently exported from Canada were \n(a) further processed, or \n(b) displayed or demonstrated in Canada, or \n(c) used for the development or production in Canada of goods for subsequent \nexport, and \n(d) exported without having been used in Canada for any purpose other than \nfor (a), (b), or (c), \na drawback may be filed to claim the duties paid on the imported goods. This \nmeans a refund of the customs duties, anti-dumping and countervailing duties, or \nexcise taxes, other than the Goods and Services Tax /Harmonized Sales Tax \n(GST/ HST), that were paid at the time of importation, may be claimed. \n3. For the purposes of paragraph 2(a), \"further processed\" includes imported goods, \nother than fuel or plant equipment, directly consumed or expended in the manufacture \nor production in Canada of goods for export. \nClaiming the GST/HST \n4. Goods and Services Tax /Harmonized Sales Tax (GST/ HST) cannot be refunded by \ndrawback. For information regarding GST/HST, please visit the Canada Revenue \nAgency (CRA) Web site. For GST/HST technical enquiries, please contact the CRA \nat 1-800-959-8287. In Québec, Revenu Québec administers the GST/HST. If the \nphysical location of your business is in Québec, contact Revenue Québec at 1-800-\n567-4692. \n3 \n\nWho May Apply \n5. The importer, exporter, processor, owner, or producer of goods that were exported \nfrom Canada and for which duty was paid on importation, may file a drawback claim. \nWhere more than one person is eligible to file a claim, the claimant must secure a \nwaiver from all other eligible claimants waiving their rights to claim. \nHow to Apply \n6. Complete Form K32, Drawback Claim to apply for a drawback and submit it, \ntogether with supporting documentation, through the CBSA Assessment and Revenue \nManagement (CARM) system. The CARM system has been developed to provide ", @@ -7279,7 +7279,7 @@ "act_name": "CBSA D-Memoranda", "section": "D7-4-2", "marginal_note": "Duty Drawback Program (part 2)", - "part": "", + "part": "Duty Drawback Program", "division": "", "heading": "", "text": "registered Trade Chain Partners (TCPs) the ability to submit requests for a drawback \nrefund. CARM facilitates and expedites the drawback process by introducing \ninformation technology which streamlines the submission, receipt and processing of \ndrawback claims. \nSupporting Documentation \n7. The drawback claim must include supporting documentation demonstrating that the \nconditions under the legislation and regulations have been met. This documentation \ncould include, but is not limited to, a copy of the export sales invoice together with \nevidence of export. \n8. Satisfactory evidence must be provided if the exports are affected by the Canada-\nUnited States-Mexico Agreement (CUSMA). \"Satisfactory Evidence\" is explained \nin Memorandum D7-4-3, CUSMA Requirements for Drawback and Duty Deferral. \n9. Company computer printouts or other company computer media describing the \ngoods invoiced in the transaction may be provided when the claim is lengthy. \n10. Additional information or documents may be required in order to establish the \nvalidity of the claim. They must be provided upon request. \nCertificates and Waivers \n11. A waiver is required from all other eligible claimants waiving their rights to claim a \ndrawback. A claim will not be accepted if the required waivers are required but not \nincluded. \n4 \n\n12. The CBSA has created two types of waiver certificates. Form K32A, Certificate of \nImportation, Sale or Transfer is used to waive the duties to someone other than the \nimporter. Form K32B, Drawback Certificate of Sale for Exportation is used when the \nclaimant is not the exporter. \nFiling Time Limits \n13. A claim for drawback must be filed within four years of the release date of the \nimported goods. In the case of spirits used in the manufacture of exported distilled \nspirits, a claim must be filed within five years of the release date. \n14. Before a claim may be filed, the goods must be exported, or deemed exported. \n15. TCPs are encouraged to submit their drawback claims directly via the CARM Client \nPortal, but drawback claims manually filed at a CBSA office will be date-stamped upon \nreceipt and entered into CARM for processing. TCP registration in the CCP is required \nto obtain status updates on their claims \n16. If the claim is sent by registered mail or courier, with proof, the date of registration \nwill be the date used for calculating the time limit for the submission of the claim. \n17. In instances where the claim is forwarded to CBSA by regular mail or hand \ndelivered, the date that the claim is received in the CBSA office will be the date of filing. \nDeemed Exportation \n18. Subsection 89(3) of the Customs Tariff identifies goods that are deemed to be \nexported, even though the goods may not have left Canada. \nConsumable and Expendable Goods \n19. Goods, other than fuel or plant equipment, consumed or expended in the direct \nmanufacture of other goods which are subsequently exported from Canada, may be \neligible for drawback. ", @@ -7297,7 +7297,7 @@ "act_name": "CBSA D-Memoranda", "section": "D7-4-2", "marginal_note": "Duty Drawback Program (part 3)", - "part": "", + "part": "Duty Drawback Program", "division": "", "heading": "", "text": "20. Consumables are goods that virtually disappear in the manufacturing process and \ndo not form part of the finished product. \n21. Expendables are goods that retain some of their physical characteristics after use, \nbut have become useless or de-vitalized and do not form part of the finished product. \n5 \n\nEquivalence \n22. \"Equivalence\" is the term used in cases where both imported and domestic goods \nof the same class are used interchangeably in the processing of end products, some of \nwhich are exported. The imported goods must be in sufficient quantities to produce the \ngoods exported, and be used in production prior to the domestic goods. The imported \ngoods must be used in the different manufacturing facilities producing the exported \nproducts. The finished product, when incorporating domestic goods must be exported \nwithin two years of the date of release of the imported goods. \n23. Equivalence can only be applied to goods which are further manufactured, \nincluding \"consumable\" or \"expendable\" goods. \n24. In order for domestic and imported textile fabrics composed of different fibres to be \nconsidered equivalent for purposes of a drawback, the fabrics must be made from \nfibres that fall within the same class, as listed in subsection 11(2) of the Goods \nImported and Exported Refund and Drawback Regulations. Fabrics composed of fibres \nof different classes will be considered equivalent only if they meet the weight \nrequirements of the regulations. \nExamples: \nEligible Equivalent Blends or Mixtures \nPolyester/Cotton 65/35 and 50/50 \nPolyester/Cotton 80/20 and 50/50 \nWool/Viscose 70/30 and 40/60 \nNylon/Cotton 15/85 and 40/60 \nNylon 100 per cent and Nylon/Acetate 96/4 \nIneligible Equivalent Blends or Mixtures \nPolyester/Cotton 45/55 and 80/20 \nNylon/Cotton 50/50 and 15/85 \nScrap or Waste \n25. Scrap or waste resulting from a processing operation can normally be included in a \nclaim. However, the scrap or waste cannot be claimed if similar scrap or waste would \nbe subject to duty if it were imported and the scrap or waste has a merchantable \n(sales) value. \n6 \n\n26. If the scrap has a sales value and would be subject to duty if it were imported as \nsuch, it can only be claimed on a drawback if the scrap is exported. Otherwise, the \nclaim must be reduced by the amount of duty that would be applicable to the sales \nvalue of the scrap. \nDrawback Repayment \n27. One of the conditions that must be met in order for goods to qualify as Canadian \nGoods Returned under tariff item numbers 9813.00 or 9814.00 is that you must repay \nthe amount, including applicable interest, of any drawback that was granted. \n28. To repay the drawback at the time of re-importation, the goods must be classified \nunder tariff item numbers 9813.00 or 9814.00 and enter 50-0000 in the “Special auth. \nOIC field of the CAD. Refer to example No. 54 in Appendix A of Memorandum D17-1-\n10, Coding of Customs Accounting Documents. \nInterest ", @@ -7315,7 +7315,7 @@ "act_name": "CBSA D-Memoranda", "section": "D7-4-2", "marginal_note": "Duty Drawback Program (part 4)", - "part": "", + "part": "Duty Drawback Program", "division": "", "heading": "", "text": "29. Any person who receives a drawback of duties other than those levied under SIMA, \nshall receive, in addition to the drawback, interest at the prescribed rate, starting on the \nninety-first day after the application for the drawback is received by the CBSA, and \nending on the day the drawback is granted. \n30. Any person granted a drawback of duties levied under SIMA will be granted interest \nat the prescribed rate for each month or fraction of a month beginning on the ninety-\nfirst day after an application is received by CBSA, and ending on the day the drawback \nis granted. \nNon-compliance \n31. The CBSA will recover any amount exceeding the amount for which the person is \neligible which it overpays, including interest. Interest will be collected on the \noverpayment from the time the drawback was paid until such time as the full amount is \nrepaid. \n7 \n\nSanctions \n32. The Customs Act provides for penalties to be applied under the Administrative \nMonetary Penalty System (AMPS) when duties owing are not paid within legislated \ntime limits or in cases of non-compliance. \nReferences \nConsult these resources for further information. \nApplicable legislation \nCustoms Tariff \nGoods Imported and Exported Refund and Drawback Regulations \nCustoms Act \nRelated D memoranda \nMemorandum D7-4-1 - Duties Relief Program \nMemorandum D7-4-3: NAFTA Requirements for the Duty Drawback and the Duties \nRelief Programs \nMemorandum D17-1-10 - Coding of Customs Accounting Documents \nSuperseded D memoranda \nD7-4-2 dated January 14, 2011 \nIssuing office \nTrade and Anti-dumping Programs Directorate \nCommercial and Trade Branch \nContact us \nFor more information: \nContact CBSA border information services \nFor questions about the CBSA Assessment Revenue Management (CARM) system: \n8 \n\nCARM client support online form \nRelated links \nK32, K32A, K32B \nCARM Client Portal - CARM \nAdministrative Monetary Penalty System", @@ -7333,7 +7333,7 @@ "act_name": "CBSA D-Memoranda", "section": "D7-4-3", "marginal_note": "NAFTA Requirements for the Duty Drawback and the Duties Relief Programs (part 1)", - "part": "", + "part": "NAFTA Requirements for the Duty Drawback and the Duties Relief Programs", "division": "", "heading": "", "text": "Memorandum D7-4-3: CUSMA \nRequirements for the Duty Drawback \nand the Duties Relief Programs \nISSN 2369-2391 \nOttawa, October 21, 2024 \nThis memorandum outlines and explains the effects of Article 2.5 of the Canada-United \nStates-Mexico-Agreement (CUSMA) on the Duty Drawback and Duties Relief programs. \nPlain language summary \nTarget audience: Importers of commercial goods. \nKey content: CUSMA restrictions on refunds of duties; goods affected (and not \naffected) by these restrictions; goods considered “same condition”; satisfactory \nevidence to determine how much customs duty may be claimed through drawback, or \ndeferred under the Duties Relief Program; interest and penalties under CUSMA. \nKeywords: CUSMA, CARM, Duty Drawback Program, Duties Relief Program, imports, \nexports, trade chain partners, customs duties. \nOn this page \n Updates made to this D-memo \n Guidelines and general information \no CUSMA restrictions \no Goods affected by the CUSMA limitations \no Goods not affected by the CUSMA limitations \no Same condition processes \no Rulings for same condition processes \no Deemed exports \no Satisfactory evidence \no Reporting requirements for satisfactory evidence \n Appendix A: CUSMA drawback and duties relief calculations \n Appendix B: Interest and penalty under CUSMA \n Appendix C: Same condition process examples \n References \n Contact us \n Related links \n\nUpdates made to this D-memo \n The revisions made in this memorandum do not affect or change any of the \nexisting policies, but reflect the implementation of the Canada-United States-\nMexico-Agreement (CUSMA) to replace the North American Free Trade \nAgreement (NAFTA) \n The revisions made in this memorandum do not affect or change any of the \nexisting policies, but reflect changes to the Canada Border Services Agency’s \norganizational structure \n This memorandum has been revised to include processes related to the \nimplementation of the CBSA Assessment and Revenue Management (CARM) \nsystem \n\nThe CUSMA affects most non-originating goods used as materials in the manufacture of \nproducts exported to a CUSMA country (United States or Mexico). Memorandum D7-4-\n2: Duty Drawback Program, outlines the conditions and circumstances under which a \nrefund (drawback) of duties may be claimed. Memorandum D7-4-1: Duties Relief \nProgram outlines the conditions and circumstances under which duties may be deferred \nat the time of importation. These memoranda should be reviewed prior to reading this \nMemorandum. \nIt is recommended that all Trade Chain Partners (TCPs) who participate in the Duty \nDrawback Program and/or the Duties Relief Program (DRP), including Same Condition \nRuling applications, conduct communications and activities through the CARM Client \nPortal (CCP). \nThe CARM system has been developed to provide registered Trade Chain Partners \n(TCPs) the ability to submit requests for a drawback refund, apply to the Duties Relief ", @@ -7351,7 +7351,7 @@ "act_name": "CBSA D-Memoranda", "section": "D7-4-3", "marginal_note": "NAFTA Requirements for the Duty Drawback and the Duties Relief Programs (part 2)", - "part": "", + "part": "NAFTA Requirements for the Duty Drawback and the Duties Relief Programs", "division": "", "heading": "", "text": "Program, request a Same Condition Ruling and declare DRP diversions via the CCP. \nCARM facilitates and expedites these processes by introducing information technology \nwhich streamlines the submission, receipt and processing of electronically submitted \nrequests via the CCP. \nFor questions related to registration in CARM or access to the CPP, please refer to \nCARM: Assess and pay duties and taxes on imported commercial goods. If further \nassistance is required, contact the CARM Client Support Help Desk (CCSH) by \ncompleting the Web form or contacting the Border Information Service (BIS). Both the \nlink to the web form and BIS line information can be found in the Contact Us section of \nthis memorandum. \n\nGuidelines and general information \nCUSMA restrictions \n1. Article 2.5 of the CUSMA places limits on the amount of customs duties and anti-\ndumping and countervailing duties – Special Import Measures Act (SIMA) duties - \nrefundable by way of drawback or deferrable under the Duties Relief Program for goods \nexported from one CUSMA country to another. Article 2.5 of the CUSMA does not affect \nGoods and Services Tax (GST) relief, GST deferral, or GST Input Tax Credit refund \nprocesses. \nGoods affected by the CUSMA limitations \n2. Only certain goods are affected by the limitations on the Duty Drawback and Duties \nRelief programs. The CUSMA changes affect imported non-CUSMA originating goods \n(or goods substituted with identical or similar goods) that are used in the production of \nanother good that is exported to a CUSMA country. \nLimitations on customs duties \n3. Exported goods affected by the limitations, drawback or relief of customs duties \ncannot exceed: \n(a) the lesser of the total amount of customs duties paid or owed on the goods imported \ninto Canada; and \n(b) the total amount of customs duties paid on the exported good in the CUSMA country \nwhere the good was imported. This is known as the \"lesser of the two duties\" concept. \nThe \"lesser of the two duties\" \n4. To determine the amount of customs duties subject to claim under the Drawback \nProgram or to determine the amount of customs duties deferrable under the Duties \nRelief Program, companies must establish two duty amounts: \n(a) the amount of customs duties paid or owed on imported goods entering Canada; \n(b) the amount of customs duties paid on the goods entering the other CUSMA country. \nNote: The duties paid on the goods entering the other CUSMA country must be \ndetermined from that country's customs documentation and be converted to Canadian \ndollars (refer to section, \"Satisfactory Evidence\"). Examples of the calculations required \nfor drawbacks and duties relief are contained in Appendix A: CUSMA drawback and \nduties relief calculations. \nLimitations on SIMA duties \n5. The CUSMA may have an effect on the amount of Special Import Measures Act \n(SIMA) duties subject to drawback or deferral. \n\n6. For goods subject to the CUSMA restrictions, SIMA duties may not be claimed via ", @@ -7369,7 +7369,7 @@ "act_name": "CBSA D-Memoranda", "section": "D7-4-3", "marginal_note": "NAFTA Requirements for the Duty Drawback and the Duties Relief Programs (part 3)", - "part": "", + "part": "NAFTA Requirements for the Duty Drawback and the Duties Relief Programs", "division": "", "heading": "", "text": "drawback. SIMA duties deferred on entry into Canada must be paid within 60 days \nfollowing the date of export of the goods. \nGoods not affected by the CUSMA limitations \n7. Not all goods exported to a CUSMA country are affected by limitations on drawback \nand duties relief. The changes do not affect goods meeting the following criteria (i.e. full \ndrawback may be obtained or full deferral of duties is allowed): \n(a) goods exported in the same condition as imported; \n(b) goods originating in a CUSMA country; \nNote: The CUSMA limitations for drawback and duties relief do not apply to CUSMA \noriginating goods. Originating for the purposes of CUSMA means: qualifying under the \nrules of origin set out in Chapter 4 (Rules of Origin) of the Agreement. \nMemorandum D11-4-2: Proof of Origin, outlines the guidelines for proof of origin \nrequirements for preferential tariff treatment accorded under the CUSMA. \n(c) goods exported to non-CUSMA countries; \n(d) goods deemed exported by way of: \n(i) delivery to a duty-free shop, \n(ii) delivery as ships' stores or supplies for ships and aircraft, or \n(iii) delivery for use in joint undertakings of two or more of the CUSMA countries \nand that will subsequently become the property of the country into whose territory \nthe good was deemed to be exported; \n(e) orange or grapefruit concentrates used in the production of orange or grapefruit \nproducts exported to the United States; \n(f) imported goods (or substituted by an identical or similar good) used as a material in \nthe production of: \n(i) quilted cotton piece goods (United States tariff 5811.00.20, Canadian \ntariff 5811.00.10), \n(ii) quilted man-made piece goods (United States tariff 5811.00.30, Canadian \ntariff 5811.00.20), \n(iii) furniture moving pads (United States tariff 6307.90.99, Canadian \ntariff 6307.90.30), when those goods are exported to the territory of the United \nStates, and subject to the Most-Favoured-Nation (MFN) tariff on entry to the \nterritory of the United States; \n\n(g) an imported good used as a material in the production of, or substituted by an \nidentical or similar good used as a material in the production of, apparel that is subject \nto the MFN rate of duty when exported to the territory of the United States. (This \nprovision covers only apparel, as provided for in Chapters 61 and 62, Schedule 1 of the \nCustoms Tariff.) \nSame condition processes \n8. CUSMA allows full drawback or deferral of customs duties on goods exported in the \nsame condition in which they were imported. Imported goods may undergo certain \noperations in Canada and still be considered to be exported in the same condition. \n9. The following are examples of minor operations that are permissible provided the \noperation does not materially alter the characteristics of the good. Such operations \ninclude: \n(a) mere dilution with water or another substance; \n(b) cleaning, including removal of rust, grease, paint, or other coatings; ", @@ -7387,7 +7387,7 @@ "act_name": "CBSA D-Memoranda", "section": "D7-4-3", "marginal_note": "NAFTA Requirements for the Duty Drawback and the Duties Relief Programs (part 4)", - "part": "", + "part": "NAFTA Requirements for the Duty Drawback and the Duties Relief Programs", "division": "", "heading": "", "text": "(c) the application of a preservative, including lubricants, protective encapsulation, or \npreservation paint; \n(d) trimming, filing, slitting, or cutting; \n(e) putting up in measured doses, or packing, repacking, packaging, or repackaging; or \n(f) testing, marking, labeling, sorting, or grading. \n10. Goods may be used in an operation in many different ways. The determination of \nwhether any operation qualifies as a same condition process or results in the material \nalteration of the goods must be addressed individually. \n11. Appendix C contains a list of examples for the same condition processes and \nmaterial alteration. \nRulings for same condition processes \n12. A Same Condition Ruling provides a decision as to whether or not specific goods \nmay be considered as \"same condition\" for the purposes of Article 2.5 of the CUSMA. \nTo facilitate processing by the CBSA, companies with a Canada Revenue Agency \n(CRA) issued business number must submit their request for a Same Condition Ruling \ndirectly into the CCP. Companies without a CRA-issued business number may submit \ntheir request by mail to the following address: \nManager, Trade Incentives Unit \nCommercial and Trade Branch \n\nCanada Border Services Agency \n300 Laurier Avenue West, 21st floor \nOttawa, Ontario, Canada K1A 0L8 \n\nThe CBSA strongly discourages the submission of requests for Same Condition Rulings \nby mail as it may take longer to process. \n13. Requests for rulings should contain the following information: \n(a) company name, address, telephone, and email address; \n(b) contact names; \n(c) supplier name and address; \n(d) product name for both imported and exported goods; \n(e) description of goods imported and exported; \n(f) description of the processes occurring in Canada; \n(g) Harmonized System (HS) classification of the imported good; \n(h) HS classification of the exported good. \n14. Requests must include details that address the following: \n(a) Imported good: Provide detailed description giving the generic and trade name \n(and/or chemical name if applicable). Include a description of the purpose and use of \nthe imported good as well as the product monograph or other specification literature \navailable. \n(b) Process: Provide details of the nature and extent as well as the physical \noperations/processes performed on the good from entry to export. Explain the purpose \nand nature of any changes and additions to the good or any new physical, chemical, or \nfunctional characteristics. \n(c) Use: Describe the purpose and use of the goods after processing including any \nchange in functionality and/or marketability. \nNote: All ruling requests submitted outside of the CARM must be signed by an \nexecutive officer of the company submitting the request15. Insufficient details may result \nin the rejection or return of the applicant's same condition ruling request. \nDeemed exports \n16. A drawback may be paid or deferral allowed in respect of goods deemed exported. ", @@ -7405,7 +7405,7 @@ "act_name": "CBSA D-Memoranda", "section": "D7-4-3", "marginal_note": "NAFTA Requirements for the Duty Drawback and the Duties Relief Programs (part 5)", - "part": "", + "part": "NAFTA Requirements for the Duty Drawback and the Duties Relief Programs", "division": "", "heading": "", "text": "This applies to all goods whether or not the actual export will be to a CUSMA country. \nCertain deemed exports are not affected by the CUSMA restriction, (for example, sales \n\nto duty-free shops, goods delivered as ships' stores or supplies for ships and aircraft, \nand joint undertakings between two or more CUSMA countries). Where a drawback is \npaid or customs duties are deferred on goods deemed exported because they were \ndelivered to a Customs Bonded Warehouse and such goods are later exported to a \nCUSMA country, the amount of drawback paid or customs duties deferred may be \nsubject to a CUSMA restriction. \n17. For goods subject to the CUSMA limitations, exporters must obtain satisfactory \nevidence and pay any customs duty owing within 60 days of the date of export to the \nCUSMA country. The amount owing must be established using the \"lesser of the two \nduties.\" SIMA duties must be repaid in full. \nSatisfactory evidence \n18. Companies filing drawback claims or authorized under the Duties Relief Program \nand wishing to take advantage of the \"lesser of the two duties\" for a CUSMA affected \ngood must obtain satisfactory evidence of the customs duties paid on the exported good \nentering another CUSMA country. \n19. This information is necessary to determine how much customs duty may be claimed \nvia drawback, or may be deferred under the Duties Relief Program. \n20. This information may be in the form of a copy of a foreign customs accounting \ndocument, a foreign customs accounting adjustment document, an affidavit, or other \ndocumentation as approved by the Trade Compliance Division. \n21. Satisfactory evidence information must contain all the following five data elements: \n(a) foreign import entry number \n(b) date of importation \n(c) tariff classification number \n(d) rate of duty, and \n(e) amount of duties paid \n22. The five data elements may also be supplied in affidavit form. The affidavit may be \ncompleted by a drawback claimant or duties relief participant based on information \nsupplied by the importer/customer in the CUSMA country where the goods were \nexported. \n23. The affidavit is a statement or summary document that contains, at minimum, the \nfive data elements for each export. The affidavit must be completed in a logical, concise \nfashion. There is no requirement for notarization. In the case of exports to the United \nStates from Canada, the five data elements are subject to verification and monitoring by \nboth countries. \n\nReporting requirements for satisfactory evidence \n24. Companies filing drawback claims or authorized under the Duties Relief Program \nmust provide the CBSA with satisfactory evidence information where drawback or \ndeferral of duties is based on the \"lesser of the two duties\". Companies may submit this \ninformation in the form of a summary report rather than filing actual copies of foreign \nentry documents. This information may be submitted for review and consideration via \nthe CCP. ", @@ -7423,7 +7423,7 @@ "act_name": "CBSA D-Memoranda", "section": "D7-4-3", "marginal_note": "NAFTA Requirements for the Duty Drawback and the Duties Relief Programs (part 6)", - "part": "", + "part": "NAFTA Requirements for the Duty Drawback and the Duties Relief Programs", "division": "", "heading": "", "text": "25. Companies filing drawback claims for goods affected by the CUSMA restriction \nshould submit satisfactory evidence in the form of summary information with the claim. \n26. Where exports are affected by the CUSMA restriction on drawback and duties relief, \nand a company is taking advantage of the \"lesser of the two duties\", they must pay any \ncustoms duties owed within 60 days after export. \n27. Companies authorized under the Duties Relief Program must submit satisfactory \nevidence information to the CBSA. A summary of the five satisfactory evidence data \nelements must be submitted, at minimum, quarterly. \n28. In order to complete the \"lesser of the two duties\" on goods affected by Article 2.5(1) \nof the CUSMA, companies must obtain satisfactory evidence of the customs duties paid \nwhen the exported goods enter another CUSMA country. Since no customs duties are \npaid when goods enter under the Duties Relief Program, satisfactory evidence cannot \nbe obtained at that time. \n29. If companies are authorized under the Duties Relief Program and are unable to \nobtain satisfactory evidence within 60 days of the date of export that company must pay \nany duties deferred. \n30. A drawback claim may be made for qualified goods that have entered a foreign \nCUSMA country under a duty deferral program and are subsequently imported into the \nterritory of a country. Claims must be filed within four years of the release date of the \ngoods entering the commerce of Canada. \n31. Satisfactory evidence and \"lesser of the two duties\" requirements apply to any \ngoods affected by Article 2.5 of CUSMA. \n32. Goods entering a foreign CUSMA duty deferral program and subsequently re-\nexported to a non-CUSMA country are not subject to the CUSMA restriction on duty \ndrawback and duties relief. Documentation must be provided that both establishes the \ndisposition of the goods from the time of export from Canada and establishes their \nexport to the non-CUSMA country. \nForm K32A: Certificate of Importation, Sale, or Transfer \n33. The CUSMA restrictions do not apply to CUSMA originating goods. To assist with \nthe identification of CUSMA originating goods, companies may wish to identify or \"break \n\nout\" duty related to CUSMA originating goods when completing the Form K32A: \nCertificate of Importation, Sale or Transfer. Purchasers may request that vendors \nidentify originating goods separately on a certificate to allow them to take full advantage \nof potential drawback. All waivers may be submitted via the CCP. \nForm K32B: Drawback Certificate of Sale for Exportation \n34. Exports to other CUSMA parties that are listed on Form K32B: Drawback \nCertification of Sale for Exportation and are subject to the CUSMA restrictions must be \nsupported by satisfactory evidence information as described in the section, \"Satisfactory \nEvidence.\" All waivers may be submitted via the CCP. \nAdministrative Monetary Penalties ", @@ -7441,7 +7441,7 @@ "act_name": "CBSA D-Memoranda", "section": "D7-4-3", "marginal_note": "NAFTA Requirements for the Duty Drawback and the Duties Relief Programs (part 7)", - "part": "", + "part": "NAFTA Requirements for the Duty Drawback and the Duties Relief Programs", "division": "", "heading": "", "text": "35. The Customs Act provides for penalties to be applied under the Administrative \nMonetary Penalty System (AMPS) when duties owing are not paid within legislated time \nlimits or in cases of non-compliance. \n\nAppendix A: CUSMA drawback and duties relief \ncalculations \nNotes for CUSMA \"lesser of the two duties\" calculations: \n Compare actual duty dollars rather than duty rates \n Convert duty amounts to Canadian dollars for comparison and calculation \npurposes \n Use the rate of exchange corresponding to the foreign entry date. Companies \nmay use an average rate of exchange with the approval of the Trade Compliance \nDivision \n Duty dollars for any of the CUSMA exceptions (e.g. originating goods) should be \nexcluded or backed out of any calculations for the \"lesser of two duties\" \n\nExample 1 \nThis example illustrates a simple calculation for a single imported material. In this \nexample Canadian and United States dollars are at par. \nDrawback \nDuty paid on non-originating material imported into Canada: CAN$9.00 \nDuty paid on manufactured product imported into the United States: CAN$6.00 \nDuty eligible by way of drawback: CAN$6.00 \nDuties relief \nDuties deferred on non-originating material imported into Canada: CAN$9.00 \nDuties paid on manufactured product imported into the United States: CAN$6.00 \nCanadian duties that may be deferred: CAN$6.00 \nCanadian duties repayable to the Receiver General within 60 days of export: CAN$3.00 \nExample 2 \nThis example illustrates the \"lesser of two duties\" for an exported good that contains \nimported materials subject to the CUSMA restriction as well as imported material that is \nan exception. \nBackground \nDuties paid on materials imported into Canada: \nMaterial A (CUSMA originating): CAD $3.00 \nMaterial B (Non-originating): CAD $6.00 \nTotal: CAD $9.00 \nDuties paid on manufactured product imported into the United States: US$6.77 \n\nRate of exchange at time of import into the United States: 1.33 \nUnited States duties (Canadian equivalent): CAD $9.00 \nDrawback \nFull drawback allowed on Material A (CUSMA originating): CAD $3.00 \nMaterial B (Non-originating) (CAD $6.00) is compared to the Canadian equivalent \nUnited States duties paid (CAD $9.00) \nThe lesser of the two amounts is: CAD $6.00 \nDrawback of duties allowed is $3.00 (CUSMA originating) plus $6.00 (\"lesser of the two \nduties\") for a total of: CAD $9.00 \nDuties relief \nA similar process is followed. The difference in this case is that duties were deferred at \ntime of entry and no drawback claim would be filed. The calculations must be carried \nout to determine if any duties are payable. \nFull deferral is allowed on Material A (CUSMA originating) \n(The $3.00 is completely deferred as the materials are originating goods and therefore \nnot subject to the CUSMA restriction.): CAD $3.00 \nMaterial B (Non-originating) (CAD $6.00) is compared to the Canadian equivalent \nUnited States duty-paid (CAD $9.00). \nThe lesser of the two amounts is: CAD $6.00 ", @@ -7459,7 +7459,7 @@ "act_name": "CBSA D-Memoranda", "section": "D7-4-3", "marginal_note": "NAFTA Requirements for the Duty Drawback and the Duties Relief Programs (part 8)", - "part": "", + "part": "NAFTA Requirements for the Duty Drawback and the Duties Relief Programs", "division": "", "heading": "", "text": "Amount eligible for deferral: CAD $9.00 \nSpecial notes \n\nWhere goods entered under the duty deferral program are affected by the \"lesser of two \nduties,\" a participant is allowed 60 days from the date of export of the goods to obtain \nsatisfactory evidence and pay the duties even though any duties deferred are payable \nimmediately upon export. \n\nAppendix B: Interest and penalty under the CUSMA \nDuties relief: Interest \nWhere customs or SIMA duties are deferred on non-originating goods under a duty \ndeferral program and the goods are subsequently exported to another CUSMA country, \nthe export must be reported to the CBSA within 60 days after the date of exportation \nand any duties owed must be paid. \nAlthough the duties are owing from the date of export, companies have 60 days after \nthe date of export to obtain satisfactory evidence and pay any duties owing. \nOutstanding duty amounts are subject to interest. The method of applying interest \ndepends on whether the outstanding amount is customs duties or SIMA duties. \nShould the outstanding amount be customs duties and the amount is not paid within 60 \ndays after the exportation date, interest will be assessed at the specified rate. Interest \nwill begin on the 61st day after the exportation date and will end on the day the \noutstanding amount has been paid in full. \nWhere the outstanding amount is SIMA duties and the amount is not paid within 60 \ndays after the exportation date, interest will be assessed at the prescribed rate. Interest \nwill begin on the day after the export date and will end on the day the amount has been \npaid in full. \nDrawback: Interest \nWhere a drawback has been paid and where it is subsequently established that there \nwas no entitlement to drawback, specified interest on the amount of overpayment will be \nassessed. Interest will be charged on the amount of overpayment from the day after the \ndrawback was granted and ending the day the amount was paid in full. \nOverpayments of SIMA duties on a drawback claim will be treated in the same way \nexcept that the prescribed interest rate will apply. \nPenalties: Drawback and duties relief \nFailure to comply with the conditions of both programs will result in penalties under the \nCustoms Act and detailed under The Administrative Monetary Penalty System (AMPS). \nNote: SIMA duties are not subject to penalties under the AMPS. \n\nAppendix C: Same condition process examples \nThe following are examples that illustrate whether a good that has been subject to a \nminor process may be considered to be in the \"same condition.\" These examples are \nprovided for purposes of illustration only. \nDilution \n(a) Adding water to juice concentrate creating an intermediate juice concentrate but not \na juice would be considered to be same condition. \n(b) Adding water to a juice concentrate creating a juice would be considered to be both \nmaterial alteration and a process. ", @@ -7477,7 +7477,7 @@ "act_name": "CBSA D-Memoranda", "section": "D7-4-3", "marginal_note": "NAFTA Requirements for the Duty Drawback and the Duties Relief Programs (part 9)", - "part": "", + "part": "NAFTA Requirements for the Duty Drawback and the Duties Relief Programs", "division": "", "heading": "", "text": "(c) Adding linseed oil to paint in liquid form for ease in mixing is considered to be same \ncondition. \n(d) Adding linseed oil to a paint paste to create a liquid paint would be considered to be \nboth material alteration and a process. \nCleaning \nThe removal of an oil preservative used for shipping purposes is not considered to \nmaterially alter a good. The good is considered to be in the same condition. \nApplication of preservative, including lubricants, protective \nencapsulation, or preservation paint \n(a) Painting a metal object with primer paint which needs a subsequent application of \nfinish coat of paint is considered to be same condition. \n(b) Coating steel coils with oil to prevent rust during transport is considered to be same \ncondition. \nTrimming, filing, slitting, or cutting \n(a) Slitting a sheet of metal into two sheets, (neither of which is dedicated to a specific \npurpose) is considered to be same condition. \n(b) Cutting a coil of wire into 1 meter lengths from a 1000 meter spool for packaging into \nretail boxes is considered to be same condition. \nPutting up in measured doses, or packing, repacking, \npackaging or repackaging \n\n(a) Packaging imported sugar in individual serving size packets is considered to be \nsame condition. \n(b) Packing the sugar packets in lots of 100 is considered to be same condition. \n\nReferences \nPlease consult the following resources. \nApplicable legislation \n Customs Act \n Customs Tariff \n Special Import Measures Act \n\nSuperseded Memorandum D \nD7-4-3 dated May 27, 2015 \nContact us \nFor more information: \nContact CBSA border information services \nFor questions about the CBSA Assessment Revenue Management (CARM) system: \nCARM client support online form \nRelated links \n CARM: Assess and pay duties and taxes on imported commercial goods \n CARM Client Portal \n Canada-United States-Mexico-Agreement \no Read the agreement and related texts \no Chapter 2: National Treatment and Market Access for Goods \n The Administrative Monetary Penalty System", @@ -7495,7 +7495,7 @@ "act_name": "CBSA D-Memoranda", "section": "D7-4-4", "marginal_note": "Plain language summary", - "part": "", + "part": "Customs Bonded Warehouses", "division": "", "heading": "", "text": "Target audience: Importers of commercial goods\nKey content: This memorandum outlines and explains the procedures to be followed by an individual or company when applying for a Customs Bonded Warehouse (CBW) licence, and the conditions under which such warehouse must be operated.\nKeywords: CUSMA , CARM, Duty Drawback Program, Duties Relief Program, Customs Bonded Warehouses, imports, exports, trade chain partners, customs duties\nOn this page Updates made to this D-memo Guidelines and general information Allowable activities Display goods Permits Application Security Licence Amendment/cancellation of licences Documentation Time limit for storage Restrictions on goods Records Sanctions Unlawful removal Deemed exportation Canada-United States-Mexico Agreement (CUSMA) Transfer Shortages in shipments Damaged, destroyed, or deteriorated goods Disposal of Goods References Contact us", @@ -7513,7 +7513,7 @@ "act_name": "CBSA D-Memoranda", "section": "D7-4-4", "marginal_note": "On this page", - "part": "", + "part": "Customs Bonded Warehouses", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Guidelines and general information Allowable activities Display goods Permits Application Security Licence Amendment/cancellation of licences Documentation Time limit for storage Restrictions on goods Records Sanctions Unlawful removal Deemed exportation Canada-United States-Mexico Agreement (CUSMA) Transfer Shortages in shipments Damaged, destroyed, or deteriorated goods Disposal of Goods\n- References\n- Contact us", @@ -7531,7 +7531,7 @@ "act_name": "CBSA D-Memoranda", "section": "D7-4-4", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Customs Bonded Warehouses", "division": "", "heading": "", "text": "This memorandum has been revised to highlight changes that have been implemented through the new CBSA Assessment Revenue Management (CARM) system.", @@ -7549,7 +7549,7 @@ "act_name": "CBSA D-Memoranda", "section": "D7-4-4", "marginal_note": "Guidelines and general information", - "part": "", + "part": "Customs Bonded Warehouses", "division": "", "heading": "", "text": "1. Customs Bonded Warehouses (CBWs) are facilities licensed and regulated by the Canada Border Services Agency (CBSA), and operated by the private sector. Goods in a CBW are considered to be imported into Canada but have not been released from the CBSA . Imported and domestic goods destined for export may be placed in a CBW provided that the goods are readily identifiable.\n2. These facilities provide, with a few exceptions, for the complete deferral of customs duties, anti-dumping and countervailing duties, excise duties and taxes including the Goods and Services Tax (GST) and the Harmonized Sales Tax (HST) on imported goods. This deferral continues up to the point the goods are released for Canadian domestic consumption or are exported.\n3. CBWs may consist of:\n- private warehouses operated by individuals or companies for the storage of their own in bond goods\n- public warehouses operated by entrepreneurs for the storage of goods imported by various importers\n4. This program will be of benefit to persons who:\n- import goods into Canada and wish to defer, with some exceptions for up to four years, the payment of duties and taxes until the goods are released for Canadian consumption\n- consolidate imported and domestic goods for export\n- perform the operations listed in paragraph 5 and 6\n- import goods temporarily for display at conventions, exhibitions or trade shows\nAllowable activities\n5. The Customs Bonded Warehouses Regulations allow certain activities to be performed in a CBW that do not change the condition of the goods. The goods in a CBW shall not be further manufactured. Goods may be manipulated, altered, or combined with other goods only for the purpose or in the course of:\n- disassembling or reassembling goods that have been assembled or disassembled for packing, handling, or transportation\n- displaying\n- inspecting\n- marking, labeling, tagging, or ticketing\n- packing, unpacking, packaging or repackaging\n- removing from the warehouse, for the sole purpose of soliciting orders for goods or services, a small quantity of material, or a portion, a piece or an individual object, that represents the goods\n- storing\n- testing\n6. In addition, the following activities that do not materially alter the characteristics of the goods may be carried on in a CBW. These specific activities are:\n- cleaning\n- complying with any applicable law of Canada or of a province\n- diluting\n- normal maintenance and servicing\n- preserving\n- separating defective goods from prime quality goods\n- sorting or grading\n- trimming, filing, slitting, cutting\nDisplay goods\n7. The CBW program may provide for a temporary CBW licence for imported goods to be displayed at conventions and exhibitions as well as for marking purposes. These goods must have been properly declared and documented to enter the CBW designated area. Such goods include products on display as well as those that form part of the display such as stands, tables, backdrops, decorations, display booths, tents, and other housings or coverings. Prohibited or restricted goods are not allowed.\n8. Item number 3 of the Customs Bonded Warehouses Regulations schedule contains provisions for marking purposes or display of goods at conventions, exhibitions, or trade shows of up to 90 days. The goods must then be either exported from or entered (accounted for under section 32 of the Customs Act ) in Canada. Information on temporary imports may be found in Memorandum D8-1-2, International Events and Convention Services Program (IECSP) .\n9. This provision is available for the one-time convention operator, an event planner or organizer, a convention facility hotel operator or owner, and for an importer who has imported goods that are not marked in accordance with the Marking of Imported Goods Regulations .\nPermits\n10. All goods being entered into a CBW are considered to be imported into Canada and are required to meet all other government department requirements/ conditions (such as permits, authorizations, waivers, rulings, etc.).\n11. All permits, certificates, authorizations, or waivers must be presented when entering the goods into the CBW . It is the responsibility of the warehouse operator to inform the CBSA immediately of the revocation of such authorizations.\n12. Restricted and controlled goods without permits and/or authorizations may not be entered into a CBW unless the responsible authority has issued a waiver.\n13. Agriculture products and other goods subject to Tariff Rate Quotas (TRQ) entered into a CBW must have a valid import permit issued by Global Affairs Canada (GAC) in order to be accounted for at the \"within access commitment\" rate of duty. If agriculture products and other goods subject to TRQ 's do not have a valid import permit issued by GAC then General Import Permit number 100 must be quoted in the “Special Authority Permit” field of the Commercial Accounting Declaration (CAD, formally known as the Canada Customs Coding Form, B3-3) using the \"over access commitment\" rate of duty. Should a valid import permit be subsequently issued for goods that were accounted for at the \"over access commitment\" rate of duty, then a CAD adjustment (formally a Canada Customs - Adjustment Request, B2) must be made to reclassify the goods at the \"within access commitment\" rate of duty.\nApplication\n14. Any person who wishes to operate a CBW must present a fully completed Form E401, Application for a Licence to Operate a Customs Bonded Warehouse , via the CARM Client Portal (CCP).\n15. A detailed site plan of the location of the proposed CBW must accompany the application. Flexibility has been provided in the identification of the bonded area to provide for the storage of domestic and in-bond goods. The goods must be readily identifiable through your record-keeping system and be situated in the area designated on your site plan.\n16. CBW applications for the storage of alcoholic beverages must obtain approval from the provincial liquor authority of the province where the CBW will be situated, and a copy of that approval must accompany the application.\nSecurity\n17. Security to be posted with the CBSA for purposes of subsection 91(4) of the Customs Tariff shall be deposited with the Receiver General for Canada.\n18. The amount of security will be 60% of the maximum amount of duties and taxes that would otherwise be payable at any time in the year following the issuance of the licence for the CBW . Security will be reviewed not less than annually and may be decreased or increased according to the largest amount of duties and taxes that would otherwise be payable at any time during the past fiscal year.\n19. One bond may be filed for all CBWs operated by an individual or company within the same CBSA office area, provided the amount of the bond is the total of those amounts required under section 4 of the Customs Bonded Warehouses Regulations for each warehouse. The address of each warehouse and the proportion of the total bond value allocated to that CBW shall be indicated on an attached bond rider. The original bonds will be retained on file at the local CBSA office. Any updates and/or changes should be referred to the CBSA regional office where the CBW is located, or submitted directly through the CCP . All securities are to be handled in accordance with Memorandum D1-7-1: Posting Security for Transacting Bonded Operations .\nLicence\n20. When the applicant has met the requirements of the program, a CBW licence with a unique licence number will be issued. The licence number will consist of the CBSA office code, the letter \"W\" and a three digit number assigned by the CBSA office. When the CBW licence includes authority to store in bond domestic alcohol or tobacco (field 20, Form E401 ), an \"E\" suffix will be added to the licence number. A unique 4-digit sub-locator code will also be provided. The sub-locator code is required when completing an in- or ex- warehouse type Commercial Accounting Document (CAD) in CARM.\nAmendment/cancellation of licences\n21. The Minister may, subject to Customs Bonded Warehouses Regulations , amend, suspend, renew, cancel, or reinstate a CBW licence.\n22. For licence cancellation purposes, the nearest CBSA office must be advised in writing at least 60 days prior to the effective date of cancellation. Alternatively, cancellation notices must be sent in the CCP at least 60 days prior to the effective date of cancellation. The CBSA will then acknowledge receipt of the cancellation notice. Transfer of ownership of the goods stored in a CBW must be reported to the CBSA by submitting a CAD type 30 and a type 13 in CARM . A change of ownership of the CBW facilities or a change of activities or type of goods must be reported immediately to the CBSA in writing.\n23. When a licence is to be suspended by the Minister, the licensee will be advised of the immediate suspension and the reasons for the suspension in writing by registered mail. The licensee has 90 days after the date of suspension to make representation as to why the licence should not be suspended.\n24. When corrective action by the operator is required, the suspension may be withdrawn when the CBSA is satisfied that the cause of the suspension no longer exists.\n25. When a licence is to be cancelled by the Minister, the licensee will be advised in writing by registered mail of the effective date and the reasons for the cancellation. The licensee has 90 days after the date of cancellation to make representation as to why the licence should not be cancelled.\n26. When the Minister is satisfied that the cause for cancellation no longer exists, the notice of cancellation may be withdrawn.\n27. Licensees will be advised in writing by registered mail when a suspended licence has been reinstated.\nDocumentation\n28. For required information on CBSA documentation for CBWs refer to Appendix C of Memorandum D17-1-10: Coding of Customs Accounting Documents . The following is a list of the entry types that may be used to enter, transfer or remove goods from a CBW on a CARM CAD :\n- CAD type 10-1, in-warehouse, goods entering CBW\n- CAD type 10-2, in-warehouse, goods entering CBW – inventory shortage\n- CAD type 13-1, re-warehouse, transfer of goods – change of ownership\n- CAD type 13-2, re-warehouse, transfer of goods – change of location\n- CAD type 20-1, ex-warehouse, removal for domestic consumption\n- CAD type 21-1, ex-warehouse, removal for export\n- CAD type 21-2, ex-warehouse, removal for Duty Free Shop\n- CAD type 21-3, ex-warehouse, removal for the Duties Relief Program\n- CAD type 21-4, ex-warehouse, removal for diplomats\n- CAD type 21-5, ex-warehouse, removal for Ships' Stores\n- CAD type 21-6, ex-warehouse, removal for destruction\n- CAD type 30-1, transfer of goods – change of ownership\n- CAD type 30-2, transfer of goods – change of location\nTime limit for storage\n29. Generally, goods may be stored in the CBW for a period of up to four years from the date they were entered into the warehouse. However, these time limits vary depending on the type of merchandise, for example, goods such as beer and wine have a five-year time limit. The time limits are specified in section 19 of the Customs Bonded Warehouses Regulations .\n30. Where extenuating circumstances preclude the removal of unclaimed goods within the specified time limits outlined in the Customs Bonded Warehouses Regulations , the CBSA may grant an extension under authority of subsection 37(3) of the Customs Act , provided a written request is received from the importer, owner or their agent prior to the expiration of the specified time limit.\nRestrictions on goods\n31. No licensee shall receive intoxicating liquor in, or transfer from a CBW unless the licensee has obtained written approval to receive or transfer the intoxicating liquor from the board, commission, or agency authorized by the laws of that province to sell or authorize the sale of intoxicating liquor in that province. Intoxicating liquor is defined in the Excise Act, 2001 .\n32. Provincial liquor authorities operating warehouses may:\n- establish warehouses at various locations within a province and designate one such location as the control point for all CBW transactions within that province\n- use the average value concept on all importation's of bottled stock provided that such stock has been previously imported or the brand number has been previously registered with the CBSA\n33. Tobacco products can only be received or removed from a CBW for the following reasons:\n- when they are for sale to a foreign diplomat in Canada, export from Canada, sale to a duty free shop, or use as ships' stores\n- when they are manufactured tobacco, other than cigarettes, tobacco sticks or snuff, and the licensee is a licensed tobacco or cigar manufacturer under the Excise Act, 2001\n34. Domestic tobacco products may only be placed into, or removed from a CBW on condition that they are to be removed for use as ships' stores. Subsection 92(3) of the Customs Tariff states that the excise tax imposed under Part 3 of the Excise Act, 2001 is not relieved by placing manufactured tobacco that is manufactured or produced in Canada in a CBW .\nRecords\n35. Record keeping systems must be able to track the movement of all goods under the CBSA's control in the CBW including:\n- the movement into the warehouse\n- the movement while in warehouse\n- transfers to and from other licensed CBWs\n- records of allowable activities including manipulation, unpacking, packing, alteration, or combination with other goods in the CBW\n- all ex- CBW movements (the movement leaving the warehouse)\n36. A CBW operator must acknowledge receipt of goods into the warehouse providing the importer/broker with a signed copy of the accounting document, which will confirm the operator's liability for duties owing on the goods until their eventual release.\n37. Only similar goods of equal unit or package value may be shown on any one line of a CAD for entry into a CBW . Whenever applicable, model and serial numbers must be included with the description of goods.\n38. Ex- CBW accounting documents for goods exempt of duties for sale to accredited diplomats must be accompanied by a written application, signed by a person designated on the list of Foreign Representatives in Canada .\n39. Warehoused goods may be temporarily removed from warehouse for exhibition provided that the conditions set forth in Memorandum D8-1-1: Administration of Commercial Temporary Importation (Tariff Item No. 9993.00.00) Regulations , are met. Documentation requirements are outlined in Memorandum D17-1-1: Documentation Requirements for Commercial Shipments .\n40. Coding instructions for the completion of all CBW types of CARM Commercial Accounting Documents are contained in Appendix C of Memorandum D17-1-10: Coding of Customs Accounting Documents .\nSanctions\n41. Failure to comply with the Customs Bonded Warehouses Regulations , the legislative provisions of the Customs Act and policies may result in the application of a monetary penalty and in the case of continued non-compliance, possible suspension and/or cancellation of your licence. Legislation on penalties and interest may be found under section 109.1 of the Customs Act . The legislative authority to cancel or suspend a CBW license is contained in sections 7 and 8 of the Customs Bonded Warehouses Regulations .\n42. Failure to maintain the records required to participate in this program by the Imported Goods Records Regulations may also result in sanctions being applied.\n43. Failure to report non-compliance (goods that no longer qualify for the program) within the legislated time limits will also result in application of penalties and interest.\n44. Failure to provide books and records when requested in accordance with section 43 of the Customs Act is an offense under section 160 of the Customs Act and may result in a summary conviction and/or imprisonment.\n45. The CBSA will conduct periodic verifications to monitor compliance.\nUnlawful removal\n46. Goods unlawfully removed from a CBW may be seized as forfeit pursuant to section 110 of the Customs Act . If the goods are not found, a sum equal to the ascertained duty paid value may be forfeited pursuant to section 124 of the Customs Act .\nDeemed exportation\n47. Subsection 89(3) of the Customs Tariff contains a list of when goods are deemed to be exported. This means that goods placed in a CBW as ships' stores, for supply to a duty free-shop or for export are considered a deemed exportation.\n48. Imported goods that have been duty paid, goods imported under the Duties Relief Program, and domestic goods (produced from imported materials) are considered to be exported when they enter a CBW . Upon entry into the CBW , these goods are eligible for a drawback of duties. For goods delivered to a CBW or duty-free shop for exportation, documentation must include a copy of the CAD or Form B116, Canada Customs Duty Free Shop Accounting Document .\nCanada-United States-Mexico Agreement (CUSMA)\n49. Sections 95 to 98 of the Customs Tariff explain how CUSMA affects goods imported from non- CUSMA countries and used in the production of another product that is subsequently exported to a CUSMA country.\n50. Goods leaving the CBW for export or duty paid goods entered into a CBW as \"deemed export\" and seeking a drawback may be affected by Article 2.5 of the CUSMA . If an affected end product is placed in a CBW and exported to a CUSMA country, relief of duties must be paid within 60 days of export Additional information pertaining to the CUSMA restrictions may be found in Memorandum D7-4-3: CUSMA Requirements for the Duty Drawback and the Duties Relief Programs .\n51. CUSMA does not affect relief or deferral of customs duties on products exported to non- CUSMA countries. The lesser of formula does not apply to products exported to non- CUSMA countries. Additional information may be found in Memorandum D7-4-3: CUSMA Requirements for the Duty Drawback and the Duties Relief Programs .\nTransfer\n52. A transfer means the change of ownership or the movement of goods between CBWs , or between a CBW and a duty-free shop, or both. The importer or owner of the goods shall submit a CAD in the CARM system under subsection 21 of the Customs Act .\n53. The types of transfers and documentation procedures are outlined in Appendix C (examples 15 to 18) of Memorandum D17-1-10: Coding of Customs Accounting Documents . Procedures for the removal of excisable goods from an excise bonding warehouse to a CBW are outlined in Memorandum D4-2-1: Ships' Stores . Information regarding the transfer of goods between programs (Duty Relief Program, Drawbacks Program and CBW Program) is outlined in Memorandum D7-4-1: Duties Relief Program .\nShortages in shipments\n54. Where shipments involving shortages are accounted for and delivered to the CBW , a \"Nil\" CAD ex-warehouse accounting entry must be presented for the quantity short-shipped, provided that evidence has been produced to verify the shortage. A CAD will account for the total quantity of goods with a notation indicating the quantity and value of goods were short. Procedures for shortages in split shipments (part for consumption, part for warehouse) and for goods to arrive are outlined in Memorandum D17-1-1: Documentation Requirements for Commercial Shipments .\n55. Where evidence of a short-shipment is not presented within 60 days of the date of warehousing, a CAD ex-warehouse accounting entry must be presented to the CBSA to account for duties on the quantity of goods that were short-shipped. Where any quantity of warehoused goods will be ex-warehoused prior to the end of the 60 days, the CAD ex-warehouse must also account for any shortage that has not been properly verified. Further information regarding shortages may found in Memorandum D17-1-5: Registration, Accounting and Payment for Commercial Goods .\nDamaged, destroyed, or deteriorated goods\n56. The importer is entitled to a reduction of the duty and tax payable when goods suffer damage, deterioration, or destruction in a CBW . A CAD , type 21-6, supported by an approved Form K11, Certificate of Damaged Goods must be submitted to the CBSA to account for the reduction in the quantity and value of the goods and to adjust inventory records. Details may be found in Memorandum D6-2-5: Abatement of Customs Duties , and Memorandum D6-2-3: Refund of Duties . Documentation details may be found in Memorandum D17-1-10: Coding of Customs Accounting Documents .\nDisposal of goods\n57. If goods remain in the CBW at the end of the specified time limit, without authorization for an extension of the allowable time limits, the CBSA will remove the goods and arrange for disposal. Goods may be either transferred to the local Queen's warehouse or sent to a Queen's warehouse at a central point.", @@ -7567,7 +7567,7 @@ "act_name": "CBSA D-Memoranda", "section": "D7-4-4", "marginal_note": "References", - "part": "", + "part": "Customs Bonded Warehouses", "division": "", "heading": "", "text": "Applicable legislation\n- Customs Tariff\n- Excise Act, 2001\n- Customs Act\n- Imported Goods Records Regulations\n- Customs Bonded Warehouses Regulations\n- Canada-United States-Mexico Agreement (CUSMA)\nRelated D memoranda\n- Memorandum D4-2-1: Ships’ Stores\n- Memorandum D6-2-3: Refund of Duties\n- Memorandum D6-2-5: Abatement of Customs Duties\n- Memorandum D7-4-1: Duties Relief Program\n- Memorandum D7-4-2: Duty Drawback Program\n- Memorandum D7-4-3: NAFTA Requirements for the Duty Drawback and the Duties Relief Programs\n- Memorandum D8-1-1: Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations\n- Memorandum D17-1-1: Documentation Requirements for Commercial Shipments\n- Memorandum D17-1-5: Accounting for Commercial Goods\n- Memorandum D17-1-10: Coding of Customs Accounting Documents\nSuperseded D memoranda\nD7-4-4 dated July 13, 2001\nIssuing office\nTrade and Anti-dumping Programs Directorate Trade Incentives Unit\nOther references\n- Form B116 – Canada Border Services Agency Duty Free Shop Accounting Document\n- Form K11 – Certificate of Damaged Goods", @@ -7585,7 +7585,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-1", "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 1)", - "part": "", + "part": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations", "division": "", "heading": "", "text": "Memorandum D8-1-1: Administration of \nTemporary Importation (Tariff Item No. \n9993.00.00) Regulations \nOttawa, October 21, 2024 \nThis memorandum outlines the conditions under which goods may qualify for duty-free entry \nunder tariff item No. 9993.00.00 of the Schedule to the Customs Tariff . It also identifies those \ncircumstances where temporarily imported goods are entitled to full or partial relief of the goods \nand services tax/harmonized sales tax (GST/HST). \nPlain language summary \nTarget audience: Importers of commercial goods \nKey content: How to complete Form BSF865 for the temporary importation of commercial \ngoods under Tariff Item No. 9993.00.00. \nKeywords: CARM, BSF865, accounting, commercial goods, TCP, payment, program, CAD, \nEDI \nOn this page \n• Updates made to this D-memo \n• Guidelines and general information \n• Conditions \no Prohibited/restricted/controlled \no Other government department requirements \no Goods for sale or spare parts for repair services \no Leased goods \no Further manufacturing or processing \no Use and quantity \no Consumable goods \no Time limits \no Security \no Vessels \n• Goods and services Tax/Harmonized Sales Tax (GST/HST) \n• Required documentation \no Certificate of Origin \no CBSA documentation \n• Exceptions \n• Security requirements \no Cash or certified cheques \n\no Bonds \no Exception - Goods that were classified under former heading 98.19 (display goods) \no Low risk \no Goods for emergency use \no Cold Weather Testing Program \no Horses \n• Time periods/extensions \no Period of importation - duty-free \no Period of importation - GST/HST relief \n• Goods remaining in Canada \n• Export procedures \n• Corrections and re-determinations \n• Failure to comply \n• Interest and penalties \n• Appendix A: Additional requirements for non-resident and resident vessels in Canada for storage \nor repair \n• Appendix B: Goods and Services Tax (GST/HST) Relief \n• Appendix C: Temporary importation of goods in response to an emergency \n• Appendix D: Information required regarding applications made by letter for the cold weather \ntesting program \n• References \n• Contact Us \nUpdates made to this D-memo \n• The revisions made in this memorandum do not affect or change any of the existing \npolicies, but reflect the replacement of Form E29B, Temporary Admission Permit with \nForm BSF865, Temporary Admission Permit, to be used when temporarily importing \ncommercial goods. \nGuidelines and general information \n1. All goods entering Canada, even those imported temporarily, are subject to duties and taxes \n(including the goods and services tax/harmonized sales tax (GST/HST)) on their full value, \nunless there is specific legislation in place that will entirely or partially relieve the importer of this \nobligation. As of January 1, 1998, with the introduction of the simplified Customs Tariff, the \ncustoms duty portion of various regulations, remission orders and tariff items was incorporated ", @@ -7603,7 +7603,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-1", "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 2)", - "part": "", + "part": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations", "division": "", "heading": "", "text": "into tariff item No. 9993.00.00 and the Temporary Importation (Tariff item No. 9993.00.00) \nRegulations were issued. \n2. The amendments to the Customs Tariff resulted in the deletion of some tariff headings and \nsubheadings that had provided full or partial relief from the GST/HST (taxes paid or payable \nunder Division III of Part IX of the Excise Tax Act). The Department of Finance has indicated \nthat, in accordance with section 140 of the Customs Tariff, the GST/HST relief provided under \nsection 1 of Schedule VII to the Excise Tax Act for goods classified under headings 98.12 and \n98.19, and subheadings 9823.60, 9823.70 and 9823.80, will continue for those goods as if \nthose headings and subheadings still existed. These provisions are: \n\n(a) Former heading 98.12 – Publications of the United Nations or the North Atlantic Treaty \nOrganization or any of their specialized agencies; books received from free lending \nlibraries abroad, subject to return under Customs supervision within sixty days. \n(b) Former heading 98.19 – Goods imported for a period not exceeding six months for the \npurpose of display at a convention or a public exhibition at which the goods of various \nmanufacturers or producers are displayed. \n(c) Former heading 98.23 – Specified goods imported on a temporary basis from Mexico, \nUnited States or Chile: \n9823.10 – Professional equipment necessary for carrying out the business activity, trade \nor profession of a business person who qualifies for temporary entry pursuant to Chapter \n16 of the Canada-Unites States-Mexico Agreement or Chapter K of the Canada-Chile \nFree Trade Agreement \n9823.20 – Equipment for the press \n9823.30 – Equipment for sound or television broadcasting \n9823.40 – Cinematographic equipment \n9823.50 – Goods for sports purposes \n9823.60 – Goods intended for display or demonstration \n9823.70 – Commercial samples \n9823.80 – Advertising films \n9823.90 – Conveyances or containers based in the United States, Mexico or Chile \nengaged in the international traffic of goods. \n3. In addition, the pieces of legislation listed below, while amended to remove any references to \ncustoms duty relief, continue to provide tax relief, including relief of the GST/HST: \n(a) Temporary Importation (Excise Levies and Additional Duties) Regulations, \n(b) Commercial Samples Remission Order, \n(c) Foreign Organizations Remission Order, 1983 (in part), \n(d) Goods for Emergency Use Remission Order, \n(e) Goods Imported for Certification Remission Order, \n(f) Merchandise for Photographic Layouts Remission Order, \n(g) Scientific or Exploratory Expeditions Remission Order, and \n(h) Side Shows and Concessions Remission Order. \n4. Questions regarding the GST/HST treatment of temporarily imported goods should be \nsubmitted to the address provided in the reference section of this memorandum. \n5. For the purposes of this memorandum, references to “importer” are meant to include, where ", @@ -7621,7 +7621,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-1", "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 3)", - "part": "", + "part": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations", "division": "", "heading": "", "text": "appropriate, an agent representing the importer. The term “agent” is to be administered \naccording to the guidelines laid out in Memorandum D1-6-1, Authority to Act as an Agent. \n\nConditions \n6. Generally, all goods being imported temporarily, as long as they are not being imported for \nsale, for lease, or for further manufacturing or processing, will qualify for customs duty-free \nentry under tariff item No. 9993.00.00. \n7. To be classified under tariff item No. 9993.00.00, the temporarily imported goods must first \nbe classified under the appropriate tariff item in Chapters 1 to 97 of the Schedule to the \nCustoms Tariff. Legal Note 3 to Chapter 99 reads as follows: \nGoods may be classified under a tariff item in this Chapter and be entitled to the Most-\nFavoured-Nation Tariff or a preferential tariff rate of customs duty under this Chapter that \napplies to those goods according to the tariff treatment applicable to their country of origin \nonly after classification under a tariff item in Chapters 1 to 97 has been determined and the \nconditions of any Chapter 99 provision and any applicable regulations or orders in relation \nthereto have been met. \n8. If the goods are customs duty-free when classified in Chapters 1 to 97 and they are not \nentitled to relief of the GST/HST, the importer should classify the goods under their applicable \ntariff item in Chapters 1 to 97, rather than tariff item No. 9993.00.00, (i.e., permanently import \nthe goods) as there would be no benefit to using tariff item No. 9993.00.00. Rather, the importer \nwould be restricted by the conditions of the tariff item. \nProhibited/Restricted/Controlled \n9. Even though the goods will only be imported temporarily, the inspecting Canada Border \nServices Agency (CBSA) Officer must take into consideration whether the goods are prohibited, \nrestricted, or controlled. \nOther Government Department Requirements \n10. Some goods, even though they are only being imported temporarily, are subject to other \ngovernment department (OGD) requirements and cannot be released by the CBSA until all the \nnecessary inspections are completed, and any required documents or certificates are produced. \nFor example, veterinary certificates for horses, import permits for certain classes of goods, and \nSchedule VII Declaration of Importation of a Vehicle For Exhibition, Demonstration, Evaluation, \nTesting or Special Purposes declarations for vehicles imported for exhibition, demonstration, \nevaluation or testing. \n11. For information on other federal government requirements, see the Memoranda D19 series. \nGoods for Sale or Spare Parts for Repair Services \n12. Goods imported for sale or as spare parts for repair services are not eligible under tariff item \nNo. 9993.00.00, even when there is a reasonable expectation that some of the goods will not \nbe sold and the unsold units will be exported or the parts will not be used and the unused parts ", @@ -7639,7 +7639,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-1", "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 4)", - "part": "", + "part": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations", "division": "", "heading": "", "text": "will be exported. Examples of goods imported for sale are posters, T-shirts and CDs imported \nby a touring company for sale during their performances, or goods imported for sale at trade \n\nshows or conventions. An example of spare parts for repair services is computer parts imported \nby a service technician who is unsure of the cause of the problem. \n13. An exception is made for spare parts imported for the purpose of racing. These parts qualify \nfor full relief of the GST/HST under the provisions of Item 38 of the Schedule to the Temporary \nImportation (Excise Levies and Additional Duties) Regulations when they are imported by a \nnon-resident. \n14. At the time of importation, the importer has two options: \n(a) the goods may be fully accounted for at the time of release on a Commercial Accounting \nDeclaration (CAD); or \n(b) the bonded warehouse procedure may be used for the facility where the goods will be \nsold or repaired. \n15. The importer cannot document the goods on a BSF865, Temporary Admission Permit, or an \nA.T.A Carnet or a C.P.D. Canada/Chinese Taipei Carnet (hereafter referred to as Carnets) at \nthe time of importation and then, at the time the unsold balance of the goods or the unused \nspare parts are exported, account for the portion of the goods that remain in Canada on a CAD. \n16. The importer may be entitled to a refund of any customs duties paid on the goods imported \nfor sale or to be used as spare parts if they are not sold, used or damaged in Canada, and they \nare exported from Canada. Additional information on the drawback process is contained in \nMemorandum D7-4-2, Duty Drawback Program. \n17. There is no provision in the Excise Tax Act that allows for a rebate of the GST/HST paid on \nthe unsold goods or the spare parts exported from Canada. Where the importer is a GST/HST \nregistrant, an input tax credit would generally be claimed for the GST/HST paid on importation. \nInformation on input tax credits and registering for the GST/HST is available from the contact \nidentified in the reference section of this memorandum. \nLeased Goods \n18. Where the importer is the lessee, i.e., the goods are leased by the importer and imported for \nthe importer’s own use, the goods may qualify under tariff item No. 9993.00.00. Where the \nimporter of the goods is or will be the lessor, i.e., where the goods will be leased or sub-leased \nby the importer to another party after the goods are imported, the goods do not qualify under \ntariff item No. 9993.00.00. \nFurther Manufacturing or Processing \n19. For the purposes of tariff item No. 9993.00.00, the term “further manufacturing or \nprocessing” does not include “repair” but it does include “alteration”. A “repair” is defined as a \ncorrective maintenance activity that restores a good to its “as-finished” condition and goods \ntemporarily imported to be repaired are eligible for customs duty relief under tariff item No. ", @@ -7657,7 +7657,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-1", "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 5)", - "part": "", + "part": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations", "division": "", "heading": "", "text": "9993.00.00. However, where the goods will be subjected to a process that goes beyond repair, \ni.e., the goods will be further manufactured or processed, the goods do not qualify under tariff \nitem No. 9993.00.00. \n20. Importers who want to temporarily import goods for further manufacturing or further \nprocessing should consider the CBSA’s Duties Relief or Drawback Programs. \n\nUse and Quantity \n21. At the time of importation, the importer must specify what the goods will be used for while in \nCanada. For example, the bill of lading on a package might read “Commercial samples for \ndisplay at the Canadian National Exhibition in Toronto” or an importer may orally declare that a \nhorse will be running in races at different racetracks in Ontario and Quebec. \n22. At the time of importation, an officer will review the intended use of the goods, as specified \nby the importer, and decide whether or not the number of goods being imported is reasonable. \nIf, in the opinion of the officer, the quantity of goods is such that the importer may not intend to \nexport the goods, they do not qualify under tariff item No. 9993.00.00. The goods must then be \nimported under a tariff item in Chapters 1 to 97 and the applicable duties and taxes paid. For \nexample: \n(a) A sales representative declares that 30 pairs of shoes are being imported temporarily to \nsolicit orders from various retailers in the province of Saskatchewan. If, in the opinion of the \ninspecting officer, the 30 pairs of shoes are sufficiently different in kind, quality or colour to \npreclude their being imported for sale, the amount may be deemed to be reasonable and \nthe shoes will qualify under tariff item No. 9993.00.00. \n(b) A freelance photographer travelling alone declares 40 blank videotapes, three video \ncameras of Japanese origin, 100 rolls of unexposed film, and four identical still cameras of \nGerman origin as being temporarily imported to film a sporting event. The amount of \nequipment appears unreasonable and the goods do not qualify for importation under tariff \nitem No. 9993.00.00. \nConsumable Goods \n23. The purpose of the importation specified by the importer at the time of importation must \nclearly show that there is an intention to export the goods. Generally, consumable goods may \nnot be imported under tariff item No. 9993.00.00. For example, fireworks imported for use in \npyrotechnic competitions or rockets imported for use in satellite launches, do not qualify under \ntariff item No. 9993.00.00. \n24. An exception is made for goods imported in response to an emergency or for testing by an \napproved organization. For example, fire suppressant foam imported for use in an emergency \nor nightgowns imported for flammability testing to meet Canadian Standards Association \nstandards. \nTime Limits \n25. Goods imported under tariff item No. 9993.00.00 can only remain in Canada for a limited \ntime, after which they must be exported, destroyed under CBSA supervision or duty paid. The ", @@ -7675,7 +7675,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-1", "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 6)", - "part": "", + "part": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations", "division": "", "heading": "", "text": "legislation that relieves the GST/HST may further limit the importation period. For example, the \nlegislation which provides academic regalia with relief of the GST/HST limits that relief to 30 \ndays with no extensions. Further information on the importation period is contained in the \nsection “Time Periods/Extensions”. \n\nSecurity \n26. To ensure that the temporarily imported goods are exported from Canada, the officer may \nrequire the importer to post a security deposit. Further information on security deposits is \ncontained in the section “Security Requirements”. \nVessels \n27. Vessels may only be imported under tariff item No. 9993.00.00 when they are imported for \nspecific purposes, such as repair, overhaul, alteration, adjustment, storage, display at an \nexhibition of similar manufacturers, racing, testing, etc. For vessels which are temporarily \nimported for purposes other than those listed in the tariff item, please see the applicable \nmemorandum, such as Memoranda D2-1-1, Temporary Importation of Baggage and \nConveyances by Non-residents, D2-2-3, Importation of Goods by Seasonal Residents, D3-1-5, \nInternational Commercial Transportation, D3-5-1, Marine Pre-load/Pre-arrival and Reporting \nRequirements or D3-5-7, Temporary Importation of Vessels. \n28. As with other goods imported for repair, temporarily imported vessels which are imported \ninto or remaining in Canada for repair, overhaul, alteration or adjustment are to be exported \nafter the repair is complete. If the repair cannot be completed by the initial expiry date the \nimporter or agent must contact the regional office to request a new expiry date. See the section \n“Time Periods/Extensions” in this memorandum for further information. Particularly for \nextensions beyond 18 months from the original date of entry, the importer/agent may be \nrequired to present documentation from the repair facility explaining why the extension is being \nrequested and when the repairs will be completed. \n29. If vessels are imported into or remain in Canada for storage, including vessels undergoing \nthe work in the previous paragraph and where it is impossible or impracticable to export the \nvessel immediately after the work is completed, the vessel must be demobilized; vessels in \nstorage must be removed from active service, and placed in a storage facility or area. Further, \nthe vessel may not be used as a storage facility, as a temporary residence nor for any other \npurpose while it is in storage. \n30. Non-residents’ vessels which are imported under tariff item No. 9803.00.00 and are \nsubsequently kept in Canada for repair or storage under tariff item No. 9993.00.00 at the end of \nthe boating season or which are imported under tariff item No. 9993.00.00 for repair, storage, \netc. may also be subject to additional administrative requirements. Please see Appendix A for \nadditional information and requirements. \n31. Residents who are importing non-duty and tax paid vessels will also be subject to the ", @@ -7693,7 +7693,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-1", "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 7)", - "part": "", + "part": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations", "division": "", "heading": "", "text": "provisions in paragraphs 28 through 30 and Appendix A. \nGoods and Services Tax/Harmonized Sales Tax (GST/HST) \n32. Where the goods qualify for customs duty-free entry under tariff item No. 9993.00.00, the \nnext step is to decide whether they are fully or partially relieved of all or part of the GST/HST \nnormally payable under Division III of Part IX of the Excise Tax Act “Tax on Imported Goods”, \nor of the excise duties payable under sections 21.1 to 21.3 of the Customs Tariff. The GST/HST \nmay be fully or partially relieved, or the goods may not be entitled to any relief of the GST/HST. \n\n33. Appendix B “Goods and Services Tax/Harmonized Sales Tax (GST/HST) Relief”, has been \ndeveloped as a reference tool to assist in determining whether the goods qualify for relief of the \nGST/HST. If the goods are not listed in the Index, they are probably subject to full GST/HST. \nHowever, some of the key words in the Index are generic, such as “Commercial Samples” and \n“Display, goods imported for the purposes of,” so, while the exact goods may not be identified, \nthey may be considered under a less specific key word. \n34. If the goods are identified in the Index (for example, “Films”), further reference should be \nmade to the descriptions contained in Appendix B that detail the following: \n(a) conditions that must be met; \n(b) the maximum length of time the goods are entitled to relief of the GST/HST; \n(c) whether the GST/HST is relieved in full or partially at a rate of 1/60th or 1/120th for some \nvessels; \n(d) the relevant relieving legislation; \n(e) examples of the types of goods that qualify or do not qualify; and \n(f) the applicable special authorization code. \n35. For example, the GST/HST is fully relieved on “films” only when the film is imported \ntemporarily under one of the following conditions: \n(a) Motion-picture films, slides, audio and videotapes and sound recordings devoid of \nadvertising for use in sales meetings or staff training, or giving technical instructions to \nemployees, when imported by non-residents. These goods may not be used for \npresentations to potential customers or the general public. \n(b) Films, videotapes and slides of an instructive, informative or documentary nature, when \nconsigned to social and service clubs, charitable organizations and other similar groups \nfor entertainment purposes. \n(c) Motion-picture films, videotapes, television and radio programs, and other articles for \nreview by a recognized board of censors. \nNote: If a film does not meet one of these conditions, the GST/HST is not relieved, even \nthough the film is being imported temporarily. \n36. If, after reviewing the Index and descriptions in Appendix B, there is any question whether \nthe goods qualify under a given provision, the text of the relieving legislation should be \nreviewed. \nRequired Documentation \n37. In addition to the CBSA documentation, the importer must present any documents or \ncertificates required by other government departments. ", @@ -7711,7 +7711,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-1", "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 8)", - "part": "", + "part": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations", "division": "", "heading": "", "text": "Certificate of Origin \n38. To benefit from the preferential tariff treatment provided under a free trade agreement \n(FTA), the importer must provide a copy of the Certificate of Origin corresponding to the FTA, \n\nfor the goods in question, or a declaration indicating that the Certificate of Origin is in the \nimporter’s possession and will be presented upon request. \n39. Certificates of Origin certify that the goods in question meet the applicable rules of origin \nprescribed under each FTA. \n40. This documentation must be presented when the goods are reported. If the Certificate of \nOrigin only becomes available after the goods are reported, the importer may apply for a refund \nof any security deposit. \n41. The formal Certificate of Origin is not required for low value commercial goods. In lieu of a \nCertificate of Origin, the importer must have in his/her possession at the time of accounting, a \nStatement of Origin, completed by the exporter. For more information on the Statement of \nOrigin and what constitutes “low value commercial goods”, please consult Memoranda D11-4-2, \nProof of Origin of Imported Goods and D11-4-14, Certification of Origin Under Free Trade \nAgreements. \n42. Although a security deposit is typically not required where the importer presents a \nCertificate of Origin, this does not preclude the goods from being documented on a BSF865. \nThe officer may require that the goods be documented on a BSF865 to ensure exportation. The \naccuracy or validity of the Certificate of Origin will become an issue and may impact the duties \nand taxes assessed if the goods are not exported. \nCBSA Documentation \n43. The following table outlines the usual documentation requirements based on GST/HST \ntreatment and whether the goods are customs duty-free or not, when classified in Chapters 1 to \n97 of the Customs Tariff. \n\nGST/HST \nFully Relieved \nGST/HST \nPartially \nRelieved \nGST/HST \nFully Payable \nCustoms duty free when \nclassified in \nChapters 1 to 97 of the \nCustoms Tariff \nBSF865 or \nCarnet (see \nfollowing section, \n“Exceptions”) \nCAD CAD (imported as if the \ngoods are being imported \npermanently) \nSubject to customs duties \nwhen classified in Chapters \n1 to 97 of the Customs \nTariff \nBSF865 or \nCarnet \nCAD BSF865 or Carnet, and \nCAD \n\n44. Details on the use and completion of the BSF865 and the Carnets can be found in \nMemoranda D8-1-4, Administrative Procedures Related to BSF865, Temporary Admission \nPermit, and D8-1-7, Use of A.T.A. Carnets and Canada/Chinese Taipei Carnets for the \nTemporary Admission of Goods. Details on the use and completion of the CAD can be found in \nMemoranda D17-1-5, Registration, Accounting and Payment for Commercial Goods, and D17-\n1-10, Coding of Customs Accounting Documents. \n\n45. The BSF865 is only available via the CARM Client Portal (CCP), and cannot be submitted \nusing an electronic entry presented by the following service options: \n• 911 IGU- SWI \n• 125 SEA-EDI / PARS EDI ", @@ -7729,7 +7729,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-1", "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 9)", - "part": "", + "part": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations", "division": "", "heading": "", "text": "46. Goods that are imported temporarily to be repaired are usually documented on a BSF865. \nHowever, they cannot be documented on a Carnet because the World Customs Organization’s \ninternational Customs Convention on the A.T.A. Carnet for the temporary admission of goods \nprohibits the use of a Carnet for this purpose. \n47. If the goods are entitled to relief of the GST/HST, or any other tax under the Excise Tax Act, \nthe appropriate authorization code identified in Appendix B must appear in “Special Auth OIC” \nfield of the CAD or in the appropriate field of the BSF865. The regular 10-digit classification \nnumber applicable to the goods under Chapters 1 to 97 of the Customs Tariff must be \ndetermined and entered in the appropriate field on the CAD or in the applicable field on the \nBSF865. The “General List” on the Carnet should be sufficiently detailed to enable the goods to \nbe classified if the goods are not exported. \n\n48. Importers who document their temporarily imported goods on a CAD are cautioned that, for \na period of four years, they must maintain proof that the goods qualified for the relief provision \nclaimed, as well as proof that the goods were exported, destroyed under CBSA supervision, or \nconsumed or expended under prescribed conditions. \nExceptions \n49. Where goods are customs duty-free when classified in Chapters 1 to 97 of the Customs \nTariff, and entitled to full relief of the GST/HST, there are exceptions to documenting the goods \non a BSF865 or Carnet: \n(a) Non-taxable Imported Goods (GST/HST) Regulations, excluding paragraph 3(i); \n(b) Goods Imported for Certification Remission Order; \n(c) Foreign Organizations Remission Order, 1983; \n(d) Scientific or Exploratory Expeditions Remission Order; \n(e) Goods for Emergency Use Remission Order; \n(f) Goods that were classified under former heading 98.19; and \n(g) Goods of Section 5.1 of Schedule VII of the Excise Tax Act which are imported \ntemporarily as replacement goods, where the supply of the replacement goods and the \nrepair or permanent replacement of the goods are supplied under warranty for no \nconsideration, other than shipping and handling. \nNon-taxable Imported Goods (GST/HST) Regulations \n50. Temporarily imported goods that are customs duty free under Chapters 1 to 97 of the \nSchedule to the Customs Tariff and which are also eligible for GST/HST relief under the Non-\ntaxable Imported Goods (GST/HST) Regulations, other than the goods that are eligible under \n\nparagraph 3(i), may be documented on a CAD. Such goods include goods imported for the sole \npurpose of public exhibit by a public sector body under paragraph 3(c) and goods imported for \nthe sole purpose of maintenance, overhaul or repair of those goods in Canada under paragraph \n3(d). \n51. Some goods that are eligible under these regulations may require additional documentation. \nFor example, under paragraph 3(g) of the Regulations, “a print, an etching, a drawing, a ", @@ -7747,7 +7747,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-1", "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 10)", - "part": "", + "part": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations", "division": "", "heading": "", "text": "painting, a sculpture or other similar work of art” must meet the requirements of subparagraphs \n3(g)(i) through 3(g)(iii) to qualify. The importer must attach to or include the following \ndeclaration on the CAD : \nI hereby declare that it is my expectation that at least 75%, in value, of the works of art in \nthis shipment will be exported within one year after this date. \n(Signed): \n(Dated): \nGoods Imported for Certification Remission Order \n52. Goods that are eligible for GST/HST relief under the Goods Imported for Certification \nRemission Order are to be documented on a CAD. The importer must maintain proof of export \nor, in the case of goods that are consumed or expended during the testing, copies of the testing \nresults. Examples of goods that are consumed or expended during testing are chemical \nproducts, food products and goods imported for flammability and durability testing. The \nTemporary Importation (Tariff Item No. 9993.00.00) Regulations waive the requirement to \nproduce evidence of exportation for goods that are consumed or expended during testing by an \napproved organization. A Form E15, Certificate of Destruction/Exportation, or a copy of the test \nresults with a statement signed by a responsible individual attesting to the consumption or \ndestruction of the goods in Canada while being tested or examined, must be available for \nreview if requested. Special authorization code 87-1044 must be entered in the “Special Auth \nOIC” of the CAD and, where necessary, “9993” must be selected in the “Tariff” dropdown menu. \nForeign Organizations Remission Order, 1983 \n53. The Foreign Organizations Remission Order, 1983, provides relief of GST/HST and excise \ntaxes on equipment imported by a foreign organization holding a convention in Canada. The \nterm “equipment” includes projectors, cameras, sound and lighting equipment, audio-visual \nequipment, typewriters or other office machinery imported exclusively for use in the conducting \nof the meeting or convention. A “foreign organization” is defined as a corporation whose head \noffice is outside Canada or an association that is not incorporated and none of whose members \nare residents of Canada, but does not include a Canadian branch of any such association. The \nmeeting or convention cannot be open to the general public. The equipment is imported under \ntariff item No. 9993.00.00 and the goods must be exported immediately after the conclusion of \nthe meeting or convention. \n54. The order also relieves the GST/HST and any excise taxes owing on souvenirs imported for \nfree distribution, where the individual value exceeds CAN$25, and full or partial relief for official \nparaphernalia imported for sale, that are unsold or not given away during the convention or \nmeeting as long as they are exported from Canada. For souvenirs valued at less than CAN$25 \neach, the GST/HST and excise taxes are relieved. \n", @@ -7765,7 +7765,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-1", "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 11)", - "part": "", + "part": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations", "division": "", "heading": "", "text": "55. As long as all the unsold official paraphernalia and all the souvenirs with an individual value \nexceeding CAN$25 that are not given away are exported, the official paraphernalia which is \nsold and the distributed souvenirs that remain in Canada are customs duty-free and are \nclassified under tariff item No. 9830.00.00. \n56. The GST/HST and any excise taxes paid or payable under Division III of Part IX and under \nany other Part of the Excise Tax Act on official paraphernalia imported by a foreign organization \nand sold at the meeting or convention (i.e., not exported by the foreign organization) may be \nfully or partially relieved under certain conditions. The relief on the non-exported official \nparaphernalia will be equivalent to the percentage of non-residents officially in attendance at \nthe meeting or convention provided that: \n(a) the foreign organization maintains records of attendance at, and registration for, the \nmeeting or convention and produces the records for inspection at any reasonable time on \nrequest of an officer employed in the administration of the Customs Act or the Excise Tax \nAct; \n(b) any unsold official paraphernalia imported by the foreign organization for sale at the \nmeeting or convention is exported immediately after the conclusion of the meeting or \nconvention; and \n(c) the meeting or convention is not open to the Canadian public at large. \n57. At the time of importation, the equipment, official paraphernalia and souvenirs are \ndocumented on BSF865. \n58. At the conclusion of the convention or meeting, the importer must account for any goods \nthat remain in Canada. The following table is provided to assist in completing the CAD: \n\nGoods Remaining in \nCanada \nSpecial Auth OIC Classification field \nEquipment N/A In accordance with Chapters 1 \nto 97 of the Customs Tariff \nOfficial Paraphernalia see paragraph 56 9830.00.00 \nSouvenirs valued at CAN$25 \nor less \n84-867 9830.00.00 \nSouvenirs valued at more than \nCAN$25 \nN/A 9830.00.00 \n\nScientific or Exploratory Expeditions Remission Order \n59. Temporarily imported goods entitled to relief of the GST/HST under the Scientific or \nExploratory Expeditions Remission Order, and imported under tariff item No. 9993.00.00 are to \nbe documented on a CAD. Special authorization code 95-132 is entered in “Special Auth OIC”. \nThe 10-digit classification number applicable to the goods under Chapters 1 to 97 must appear \nin the appropriate field and, if necessary, “9993” is to be entered in the applicable field. To \nsatisfy the time limit provisions of both the Temporary Importations (Tariff Item No. 9993.00.00) \nRegulations and the Scientific or Exploratory Expeditions Remission Order, the time limit field of \n\nthe CAD should reflect the anticipated completion date of the expedition to a maximum of two \nyears from the date of entry. \n60. Any goods previously imported under this remission order and currently documented on a ", @@ -7783,7 +7783,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-1", "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 12)", - "part": "", + "part": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations", "division": "", "heading": "", "text": "BSF865 should be transferred to a CAD, maintaining the authorized period of importation. The \ntime limit in the appropriate field of the CAD must reflect the expiry date of the BSF865. \n61. The CAD must be accompanied by a certificate signed by an authorized representative of \nthe expedition in the following format: \nThe goods covered by this accounting document are for the sole use of non-residents of \nthe (name of expedition), sponsored by (name of sponsoring organization) and they are \nnot for resale, donation or other distribution to residents of Canada, and the sponsors \nhave undertaken to make available to the government of Canada all information \nobtained in Canada as a result of the expedition’s field studies. \n62. To extend the period of importation beyond two years, the importer must submit a CAD. \nExtensions will be granted for a maximum of two years at a time. The maximum period of \ncustoms duty relief is four years. At the end of the four years, the CAD seeking an extension will \nnot have “9993” in the appropriate field and the customs duties must be paid for the goods. \nUnder the Scientific or Exploratory Expeditions Remission Order, the Minister may grant \nextensions of the GST/HST relief for two years at a time as long as necessary to complete the \nexpedition. \n63. For additional information regarding CBSA clearance policy and procedures for foreign \nscientific or exploratory expeditions, including Marine Scientific Research (MSR), please see \nMemorandum D2-1-2, Foreign Scientific or Exploratory Expeditions in Canada. \nGoods for Emergency Use Remission Order \n64. When goods imported under the Goods for Emergency Use Remission Order are \nconsumed or destroyed in response to the emergency they cannot be exported. The Temporary \nImportation (Tariff Item No. 9993.00.00) Regulations waives the requirement to provide proof of \nexport for these goods. Where a BSF865 was completed at the time of importation, a CAD \nshould be completed for any goods that will not be exported. Special authorization code 73-\n2529 is to be entered in the “Special Auth OIC” field and, where necessary, “9993” should be \nentered in the appropriate field. A Form E15 or a statement signed by a responsible individual \nattesting to the consumption or destruction of the goods in Canada must accompany the CAD. \nExamples of the types of goods that qualify are fire suppressant foams, bandages, medical \nsupplies and food products. A “responsible individual” includes, but is not limited to, a chief of \npolice, a fire chief, a municipal mayor, a representative of the provincial government or another \nindividual charged with responsibility for directing the emergency counter measures \nGoods That Were Classified Under Former Heading 98.19 (Display Goods) \n65. Goods previously classified under tariff item No. 9819.00.00 are now classified under tariff \nitem No. 9993.00.00. As noted in paragraph 2, the Department of Finance has indicated that, ", @@ -7801,7 +7801,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-1", "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 13)", - "part": "", + "part": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations", "division": "", "heading": "", "text": "in accordance with section 140 of the Customs Tariff, the GST/HST relief provided under \nsection 1 of Schedule VII to the Excise Tax Act for goods classified under heading 98.19 will \n\ncontinue for those goods, as if the heading still existed. Former tariff item No. 9819.00.00 \nreads as follows: \nGoods imported for a period not exceeding six months for the purpose of display at a \nconvention or a public exhibition at which the goods of various manufacturers or producers \nare displayed. \n66. Where the display goods are customs duty free when classified in Chapters 1 to 97, a \nsecurity deposit is not required if the importer chooses to document the goods on a CAD, with \nGST/HST Tax Status code 66 in the appropriate field. The importer may also document the \ngoods and post a security deposit. \nTemporary Replacement Goods of Section 5.1 of Schedule VII of the Excise \nTax Act \n67. Under Sections 5 and 5.1 of Schedule VII to the Excise Tax Act, replacement, including \nsubstitute, parts and goods sent to a particular person under a warranty arrangement qualify for \nGST/HST relief. However, these provisions do not apply where charges are made for the repair \nwork, or the replacement part or good. In order to qualify under these provisions, the part or \ngood must be supplied under a warranty for no consideration other than shipping and handling \ncharges. Goods qualify for importation under tariff item No. 9993.00.00 when they are “on loan” \nto a resident for use while the goods covered by a warranty are undergoing repair, or a \npermanent replacement is being sought. \n68. When GST/HST relief is requested for goods or parts imported under these provisions, the \nimporter or their designated representative shall, when importing the goods or parts, submit: \n(a) a statement by the importer in the following form: \nI, (name), of (province), Canada, do hereby certify that (description of the goods) \nincluded in the annexed customs accounting document are entitled to the benefits of \nSection 5/5.1 of Schedule VII to the Excise Tax Act; and \n(b) an invoice, or written statement from the supplier of the goods, stating that the cost of \nreplacement of the goods is being borne by the supplier under the terms of a warranty. \n69. Where the goods are not customs duty-free when classified in Chapters 1 to 97 of the \nCustoms Tariff, they may be temporarily imported under tariff item No. 9993.00.00 provided \nthey will not be sold, leased or further manufactured or processed while they are in Canada. \nThe goods must be documented on BSF865, with authority “9993” and “special authorization \ncode 55” entered in the appropriate field. The maximum security deposit required is equal to the \ncustoms duties and taxes (including the GST/HST) that would be owing were the goods \nimported permanently. \n70. If the goods are customs duty-free when classified under Chapters 1 to 97 of the Customs \nTariff, they may be documented on a CAD with GST/HST exemption code 55 in the applicable ", @@ -7819,7 +7819,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-1", "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 14)", - "part": "", + "part": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations", "division": "", "heading": "", "text": "field. As the goods are customs duty-free, there is no benefit to using tariff item No. 9993.00.00. \nRather, the importer would be restricted by the conditions of the tariff item. If tariff item No. \n9993.00.00 is not used, there is nothing in legislation which requires the importer to post a \nsecurity deposit for the GST/HST which would be owing were the goods being imported \npermanently. \n\nSecurity Requirements \n71. When temporarily imported goods are eligible for full customs duty and tax relief, to ensure \nthat the goods will be subsequently exported from Canada, the inspecting officer may require a \nsecurity deposit. The maximum amount of the security deposit cannot exceed the duties \n(including the GST/HST and any other excise taxes) that would be payable if the goods were \naccounted for under the provisions of section 32 of the Customs Act (i.e., if the goods were \npermanently imported). \n72. Where the goods are “originating” under the terms of the CUSMA, the CCFTA the CCRFTA, \nor such other Agreements as may be indicated in the Temporary Importation (Tariff Item No. \n9993.00.00) Regulations, and the importer presents a Certificate of Origin or other acceptable \ndocumentation requirements (see Memoranda D11-4-2, Proof of Origin of Imported Goods and \nD11-4-13, Rules of Origin for Casual Goods Under Free Trade Agreements), a security deposit \nis not taken. \n73. In addition, a security deposit is not required: \n(a) on goods that will be displayed or demonstrated at a convention or exhibition held in \nCanada by any level of government of Canada or of a foreign state; \n(b) where the applicable duties, including the GST/HST, are equal to or less than \nCAN$100; or \n(c) on commercial samples and advertising films imported from the United States, \nMexico, Chile or Costa Rica. \n74. The refundable security deposit shall be in the form of: \n(d) cash; \n(e) a certified cheque; \n(f) a transferable bond issued by the Government of Canada; or \n(g) a bond issued by one of the following: \n(i) an entity that is licensed or otherwise authorized under the laws of Canada or a province \nto carry on the fidelity or surety class of insurance business and that is recommended to \nthe Treasury Board by the Office of the Superintendent of Financial Institutions as a \ncompany whose bonds may be accepted by the Government of Canada, \ni. a member of the Canadian Payments Association in accordance with \nsection 4 of the Canadian Payments Act, \nii. a corporation that accepts deposits insured by the Canada Deposit \nInsurance Corporation or the Régie de l’assurance dépôts du Québec to \nthe maximums permitted by the statutes under which those institutions \nwere established, \niii. a credit union as defined in subsection 137(6) of the Income Tax Act, or \niv. a corporation that accepts deposits from the public, if repayment of the \ndeposits is guaranteed by His Majesty in right of a province. \n", @@ -7837,7 +7837,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-1", "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 15)", - "part": "", + "part": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations", "division": "", "heading": "", "text": "75. A credit card payment is not acceptable. Government of Canada Savings Bonds and letters \nof credit are not acceptable. \n76. Importers documenting their goods on a Carnet will not require additional security. \n77. Other than for the exemptions listed in paragraphs 74 and 75 above, the requirement for \nsecurity for residents’ or non-residents’ vessels imported or kept in Canada for repair and/or \nstorage will depend on the compliance history of the importer or agent regarding these goods. \nAdditional information concerning security deposits for these vessels is contained in Appendix A \nof this memorandum. \n78. Federal and provincial government departments are not required to post security deposits. \n79. Even where no security deposit is taken and the goods are not documented on a CAD, the \nofficer may still require that the temporarily imported goods be documented on a BSF865. \nCash or Certified Cheques \n80. Certified cheques tendered as security deposits must be in Canadian funds and made \npayable to the Receiver General for Canada. Cash will be accepted as a deposit in Canadian or \nU.S. funds only. U.S. funds will be converted to Canadian funds. \n81. Traveler’s cheques and debit card transactions are considered the same as cash. \n82. Once all the goods have been exported or otherwise accounted for within the time limits \nspecified on BSF865, and proof is received, security deposits will be refunded through the \nCARM Client Portal. The refund will be in Canadian funds. \nBonds \n83. General information on the completion and posting of bonds may be found in Memorandum \nD1-7-1, Posting Security for Transacting Bonded Operations. \n84. The officer should ensure that the bond number entered on the CAD is current and applies \nto the importer or the importer’s agent identified on it. Temporary importation privileges will not \nbe extended to those importers or their agents who are known to have exceeded their standing \nsecurity limits, unless additional security is posted. \n85. When the security deposit is in the form of a bond, the amount identified on Form BSF865 \nwould normally be for the full amount of the duties and taxes, including the GST/HST, which \nwould be owed, if the goods were being imported permanently. \n86. Please contact the CBSA at the below stated mail address if you wish to provide information \nrelated to your financial security: \nCanada Border Services Agency \nattention: Commercial Registration Unit \n191 Laurier Avenue West, 12th floor \nOttawa, Ontario K1A 0L8 \n87. The amount of the security bond should be based on the amount of the duties and taxes, \nincluding the GST/HST, which would be owed, if the goods documented on the BSF865 were \nbeing imported permanently. For agents, the amount of the bond should be the maximum \n\namount of duties and taxes that might be owed at any time during the year for all outstanding \nBSF865. \n\nException - Goods That Were Classified Under Former Heading 98.19 \n(Display Goods) ", @@ -7855,7 +7855,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-1", "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 16)", - "part": "", + "part": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations", "division": "", "heading": "", "text": "88. An exception to determining the amount of security deposit owing by classifying the goods \nin Chapters 1 to 97 is made for display goods and goods integral to the display of these goods \nthat qualify for relief of the GST/HST by application of Section 1 of Schedule VII to the Excise \nTax Act reference to former tariff heading 98.19. In the case of goods that would have been \nimported under tariff item No. 9819.00.00, the security deposit is based on the Value for Duty \n(VFD) of the goods instead of the duties and taxes that would be owed if the display goods \nwere being permanently imported. The current deposit required is 10 percent of the VFD of the \ngoods. This amount reflects five percent GST combined with an average rate of customs duty \nof five percent. \n89. This exception is applied only when the goods are documented on a BSF865. The importer \nmust attach an inventory of the goods imported for display to the BSF865. The inventory should \nbe sufficiently detailed to enable the goods to be classified at a later date, if necessary. When \ndisplay goods are not individually classified in Chapters 1 to 97 on a BSF865, but rather an \ninventory list and description is provided and the value for duty is used to determine the \nrequired security deposit, on the BSF865 the appropriate field should contain both “9993” and \n“heading 98.19”, the words “display goods” should be written in the appropriate field, and other \nfield should be left blank. If the display goods are documented on a CAD, they must be \nclassified in Chapters 1 to 97 and be customs duty free without the use of “9993” in the tariff \ncode field. \nLow Risk \n90. The CBSA recognizes that the risk that certain importers will not comply with customs \nlegislation covering their temporarily imported goods is low. The CBSA has identified three \nspecific low risk importations where the requirement for importers to document the goods or \npost a security deposit is waived: Goods for Emergency Use; Cold Weather Testing Program; \nand Horses. \nGoods for Emergency Use \n91. Goods imported for use in response to an emergency qualify under tariff item No. \n9993.00.00, and the GST/HST is fully relieved under the Goods for Emergency Use Remission \nOrder. As the goods are required on site quickly, the inspecting officer will try to expedite the \nclearance of the goods. No security deposit will be collected and, where the inspecting officer \ndeems it necessary, only a simple blotter record on a BSF865 will be kept describing the goods \nin general terms. Depending on the circumstances, a BSF865 can also be issued after the fact. \nIn cases where the emergency situation requires the release of the goods where officers or \nRCMP officers are not in attendance, a record kept by a responsible individual such as a chief \nof police, a fire chief, a municipal mayor, a representative of the provincial government or other \nindividual charged with the responsibility of directing the emergency counter measures is ", @@ -7873,7 +7873,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-1", "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 17)", - "part": "", + "part": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations", "division": "", "heading": "", "text": "acceptable. \n\n92. If a BSF865 is completed, it will be cancelled whenever the responsible individual provides \nevidence that the goods have been consumed or destroyed in resolving the emergency or have \nbeen exported from Canada. \n93. After the emergency is over, goods consumed in response to the emergency cannot be \nexported. \n94. Appendix C contains a list of contacts in case importers encounter difficulties temporarily \nimporting goods into Canada in response to an emergency. The list can also be used to provide \nadvance notice of the intent to import goods in response to an emergency to specific ports of \nentry. However, the contacts are not available for non-emergency questions related to this \nmemorandum or tariff item No. 9993.00.00. Such inquiries are to be directed to the contacts \nprovided in the reference section of this memorandum. \nCold Weather Testing Program \n95. Vehicles, vehicle components, and testing equipment permanently mounted on the vehicle, \ntemporarily imported for cold weather testing, qualify for customs duty-free importation under \ntariff item No. 9993.00.00. The GST/HST is fully relieved under paragraph 3(i) of the Non-\ntaxable Imported Goods (GST/HST) Regulations and any excise tax is fully relieved under Item \n17 of the Schedule to the Temporary Importation (Excise Levies and Additional Duties) \nRegulations. \n96. The CBSA, in consultation with Transport Canada, authorizes certain importers to import \nthese types of goods without documentation or a security deposit. The requirement to present a \nSchedule VII for the temporary importation of these vehicles is also waived. The only exception \nis where the vehicle being imported temporarily for testing is a snowmobile. Transport Canada \nrequires that all importers of snowmobiles for commercial purposes, including cold weather \ntesting, present a Schedule VII authorization. To apply for authorization to import goods under \nthe Cold Weather Testing Program, provide the information required regarding applications \nmade by letter found in Appendix D to: \nManager, Trade Incentives Unit \nTrade and Anti-dumping Programs Directorate \nCommercial and Trade Branch \nCanada Border Services Agency \n300 Laurier Ave West \n21st Floor \nOttawa ON K1A 0L8 \nNote: To obtain a copy of the Schedule VII form to import a snowmobile under the Program, \nplease contact Transport Canada. \n97. Authorization under the CBSA Cold Weather Testing Program is granted on the \nunderstanding that, given 48 hours notice, importers will provide the CBSA with copies of their \nimportation tracking records and testing itineraries. At time of importation, authorized importers \nshould present a copy of their letter of authorization to the inspecting officer. Where \nappropriate, for instance, when a third party is transporting and importing the vehicle, importers \nshould be prepared to provide written proof that they are acting on behalf of the authorized \nimporter. \n", @@ -7891,7 +7891,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-1", "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 18)", - "part": "", + "part": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations", "division": "", "heading": "", "text": "98. For the purposes of this program, “testing” is defined as subjecting the imported good to an \noperation designed to confirm if the vehicle or vehicle component is operating or performing \nproperly (i.e., within specific parameters) in accordance with its designed specifications in cold \nweather. \n99. Equipment that is imported to perform the tests on the vehicles or vehicle components \nqualifies as long as it is permanently mounted on the vehicle. The term “permanently mounted” \nmeans that the equipment is plugged into, wired into, bolted onto, or screwed onto the vehicle \nat the time of importation. After importation, the importer may remove the testing equipment \nfrom the vehicle and place it on another vehicle. \n100. Any parts removed from a vehicle must be exported, either with the vehicle, on another \nvehicle, or separately. Anything added to the vehicle will have already been duty paid (such as \na block heater) or imported temporarily (test equipment from another vehicle) and can be \nexported without difficulty. Likewise, any permanently mounted test equipment that is removed \nfrom a vehicle must be exported, either attached to another vehicle or separately. \n101. If the vehicle or vehicle components are written off during or after testing, any remains \nmust be exported or destroyed under CBSA supervision. The officer certifying the destruction \nwill complete a Form E15. Otherwise, the CBSA will consider the goods to have been \npermanently imported and they will be subject to full customs duties and taxes, including the \nGST/HST, and any OGD requirements as at time of importation. \n102. Where the testing equipment is not “permanently mounted” to the vehicle, it may be \nentitled to partial relief from the GST/HST, at a rate of 1/60th, under section 3 of the Value of \nImported Goods (GST/HST) Regulations that refers to Item 19 of the Schedule to the \nTemporary Importation (Excise Levies and Additional Duties) Regulations. These goods must \nbe documented on a CAD and the partial GST/HST paid at time of importation. This pro-rated \npayment is not refunded at time of export. \n103. Consumable goods also qualify under the Cold Weather Testing Program when they are \nthe article that will be tested and are not imported to maintain the test vehicle. Copies of the test \nresults on the consumable goods must be available for review by CBSA officials. \n104. Consumables, such as oils and cleaners used to maintain a testing facility or transmission \nfluid, windshield washer fluid and oil, used to maintain the test vehicles, do not qualify under \nthis program and are subject to the regular provisions of the Customs Tariff. Goods imported \ntemporarily to operate a testing facility, such as an eye wash station, a tire changer or a battery \ncharger, are also subject to the regular provisions of the Customs Tariff. \n105. Importers who are not authorized by the CBSA should be prepared to document their ", @@ -7909,7 +7909,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-1", "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 19)", - "part": "", + "part": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations", "division": "", "heading": "", "text": "goods on a Carnet or a BSF865 (and post the required security deposit). \nNote: Cold Weather Testing Program applications should be submitted at least 60 days prior to \nimportation. \nHorses \n106. Horses and other equines imported temporarily for pasturage, competition, training or \nbreeding qualify for customs duty free entry under tariff item No. 9993.00.00 and are non-\ntaxable for the purposes of the GST/HST under the Non-taxable Imported Goods (GST/HST) \nRegulations and Item 39 of the Schedule to the Temporary Importation (Excise Levies and \n\nAdditional Duties) Regulations. These provisions apply whether the importer is a resident or a \nnon-resident of Canada. \n107. Unless the inspecting officer has reasonable cause to believe that the horses will not be \nexported, the requirement to document the horses on a BSF865 and post a security deposit is \nwaived. However, the importer must present any documentation required by OGDs. \nTime Periods/Extensions \nPeriod of Importation – Duty-free \n108. Goods imported temporarily under tariff item No. 9993.00.00 may remain in Canada for up \nto 18 months. This does not mean that the expiry date shown on the BSF865 is automatically \n18 months after the date of release. Rather, if the importer expects the goods to be in Canada \nfor less than 18 months, the expiry date should reflect that shorter amount of time. For example, \nif the goods are imported for a sporting event, the expiry date should be close to the date the \nevent finishes. \n109. If the goods cannot be exported before the expiry date identified on the BSF865, the \nimporter may apply for an extension. The application should be made before the expiration \ndate. If the period of importation will remain within 18 months of the date of release, the request \nfor an extension may be made at the nearest CBSA office or in the CCP. If the request takes \nthe period of importation beyond 18 months, the application for an extension must be made in \nwriting to the nearest regional CBSA office and must explain in detail why the importer finds it \nimpracticable or impossible to export the goods. The period of importation may be extended in \nsix-month increments to a maximum of 48 months (18 months plus 30 months). \n110. Where the goods have been accounted for on a CAD, importers must submit a CAD \nadjustment to request an extension. For extensions beyond 18 months, a formal written \napplication detailing the reasons why it is impracticable or impossible to export the goods must \naccompany the CAD adjustment. \n111. Where the goods are documented on a Carnet, the maximum period of importation is the \nvalidity date of the Carnet, which is a maximum period of one year from the Carnet’s date of \nissue. Under no circumstances are extensions or renewals of the validity date permitted. \n112. If Carnet holders wish to extend the date of final exportation beyond the expiry date of the ", @@ -7927,7 +7927,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-1", "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 20)", - "part": "", + "part": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations", "division": "", "heading": "", "text": "Carnet, they must apply for an extension at the nearest CBSA office before the Carnet expires. \nIf the extension request is approved, the Carnet holder has two options. The Carnet can be \nclosed and a BSF865, with appropriate security, issued. The Carnet holder may also apply to \nthe original issuing organization for a replacement Carnet that must be presented to the nearest \nCBSA office. The period of importation allowed by the BSF865 or the replacement Carnet will \nnot exceed whatever time remains in the original 18 months identified in tariff item No. \n9993.00.00. Any requests to extend the period of importation beyond 18 months must be \nsubmitted to the regional CBSA office in writing and must explain in detail why the importer \nfinds it impracticable or impossible to export the goods. \n\nPeriod of Importation – GST/HST Relief \n113. With few exceptions, the period of importation for which goods qualify for relief from the \nGST/HST mirrors the period of importation that the goods qualify for customs duty-free entry \nunder tariff item No. 9993.00.00. To control those importations where time limits vary between \nthe customs duty and GST/HST provisions, CBSA documentation will reflect the shorter time \nperiod. \n114. Requests for extensions of the temporary importation period must take into consideration \nwhether or not the GST/HST relief may also be extended. The legislation providing relief from \nthe GST/HST may limit the CBSA’s ability to extend the GST/HST relief. Appendix B provides \ninformation on the length of time goods may be imported and qualify for GST/HST relief, as well \nas whether or not the period may be extended. \nGoods Remaining in Canada \n115. Under the Temporary Importation (Tariff Item No. 9993.00.00) Regulations, goods \noriginally imported temporarily may remain in Canada if they are fully duty- and tax-paid and \ncomply with all relevant customs and OGD legislation and regulations. \n116. When the goods are accounted for, the date for determining the customs duty, GST/HST \nand currency conversion rates will be the date the goods were released by the CBSA and \nentered Canada. \n117. The VFD will normally be based on the value reported at the time of importation (i.e., \nappearing on the BSF865 or Carnet) unless the goods are sold while in Canada. Where the \ngoods are diverted by way of a sale, the actual selling price in Canada will generally be the \nbasis for the VFD calculation. The importer must present a copy of the sales invoice. \nExport Procedures \n118. At the time of exportation, the goods, along with the importer’s copies of the BSF865 or the \nCarnet on which they were documented, are presented to an officer for examination and \ncertification of exportation at one of the following: \n(a) a CBSA office of exit; or \n(b) an inland CBSA office, in which case the goods will be forwarded in bond to the CBSA \noffice of exit under a Form A8A, In Bond – Cargo Control Document (CCD). ", @@ -7945,7 +7945,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-1", "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 21)", - "part": "", + "part": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations", "division": "", "heading": "", "text": "119. In the case of subparagraph 119 (b) above, the BSF865 or Carnet will be cancelled by the \nCCD number. Manifesting and examination procedures relating to the exportation of in-bond \ngoods, as outlined in Memorandum D3-1-1, Policy Respecting the Importation and \nTransportation of Goods, will apply. \n120. At the CBSA office where the importer reports, the goods are examined and compared \nwith those goods listed on the BSF865 or Carnet. If the officer is satisfied that the goods are \nthose covered by one of these documents, the officer acquits the BSF865 by completing the \nnecessary fields or acquits the Carnet by completing the appropriate re-exportation certificate. \n121. Goods imported temporarily into Canada to be repaired must be declared for export for \nstatistical purposes on a Canadian Export Reporting System (CERS) declaration, when the \n\nCanadian value added is $2,000 or more (see Memorandum D20-1-1, Export Reporting). The \nonly exception is for goods entering into the United States for domestic consumption. \n122. When the importer cannot produce the required copies of the BSF865 or the Carnet at the \ntime of exportation of the goods, full details of the goods and the circumstances are recorded \non an BSF865. The importer’s receipt copy of the BSF865 is returned to the importer as proof \nof exportation. The importer’s copy is forwarded to the original issuing CBSA office. If, for any \nreason, the issuing CBSA office is unknown, the importer’s copy shall be forwarded to the \nregional office for tracing action. \n123. Where it is determined that it was impracticable to comply with the export procedures \noutlined in paragraphs 119 to 123, one of the following documents may be accepted as proof of \nexportation: \n(a) a consumption entry or landing certificate for the country to which the goods were \nexported; \n(b) a U.S. Certificate of Disposition of Imported Merchandise (C.F. 3227); \n(c) an export declaration made in the Canadian Export Reporting System (CERS) or a G7 \nElectronic Data Interchange (EDI) Export Report; \n(d) a Form E15; \n(e) a Form A8A; IATA Airway bill, master airway bill, or a consist sheet for couriers that do \nnot use IATA waybills; electronic manifest; or a Form A6A, Freight/Cargo Manifest; or \n(f) other documentation that establishes that the goods were exported, including, but not \nlimited to, purchase orders and invoices, shipping documents, requisitions, inventory \nreports, processes or production records, stocking records, sales invoices, accounts \npayable and accounts receivable, carrier contracts, waivers and or reports. \n124. An affidavit is not an acceptable proof of export. \nCorrections and Re-determinations \n125. In accordance with subsections 32.2(2) and (6) of the Customs Act, the importer is \nobligated to make a correction to declarations of tariff classification, VFD and origin within 90 \ndays after the importer has reason to believe that the original declaration is incorrect. For ", @@ -7963,7 +7963,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-1", "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 22)", - "part": "", + "part": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations", "division": "", "heading": "", "text": "example, if the importer realizes that the goods imported under tariff item No. 9993.00.00 will be \nsold, the goods are no longer in compliance with a tariff item condition and the importer is \nobligated to adjust the release or accounting declaration for the goods. \n126. To correct a declaration, depending on the original release or accounting document, a \nCAD Adjustment must be submitted in the CCP and any duties, including GST/HST and excise \ntaxes owing, paid. \n127. For more information on the filing of corrections, refer to Memorandum D11-6-6, “Reason \nto Believe” and Self-adjustments to Declarations of Origin, Tariff Classification, and Value for \nDuty. \n\nFailure to Comply \n128. If the goods no longer qualify under tariff item No. 9993.00.00, they may also fail to comply \nwith the terms of any of the related Remission Orders or Regulations. For example, goods \nimported under tariff item No. 9993.00.00 may also have been entitled to the provisions of the \nCommercial Samples Remission Order. If the goods are sold, they fail to comply with the \nconditions of the Remission Order. Under subsection 118(1) of the Customs Tariff, within 90 \ndays after the date of failure to comply, the importer must report the failure to comply (diversion) \nto the CBSA and pay an amount equal to the amount of duties, including the GST/HST and any \nexcise taxes, that were relieved. Depending on the original release or accounting document, \nwhen filing the CAD the importer must ensure that the “Special Auth” and “Tariff Code” fields \nare left blank. \n129. To account for diverted goods, such as those sold in the example in paragraph 129, \nimporters can submit a CAD if the goods were released on a BSF865 or a carnet. The CAD \nadjustment would quote a dual authority, in this case subsections 32.2(2) of the Customs Act \nand 118(1) of the Customs Tariff. \n\nInterest and Penalties \n130. In accordance with subsection 33.4(1) of the Customs Act, the importer is liable to pay \ninterest against any outstanding duties, including the GST/HST and any excise taxes, owed to \nthe CBSA, from the day following the day the person became liable to pay the amount (e.g., \noriginal date of accounting or release) until the amount is paid in full. For example, where it is \ndetermined that the goods were imported incorrectly under tariff item No. 9993.00.00 because \nthey were imported to be sold, the importer is obligated to pay interest on the amount owing \nfrom the day following the original date of release until the amount owing is paid. \n131. Under subsection 123(2) of the Customs Tariff, interest is also owing against any duties, \nincluding GST/HST and excise taxes, owed the CBSA for the period beginning on the day that \nthe goods were no longer in compliance with the terms of a remission order and ending on the \nday the amount is paid in full. However, under subsection 123(4), no interest will be incurred if ", @@ -7981,7 +7981,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-1", "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 23)", - "part": "", + "part": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations", "division": "", "heading": "", "text": "the importer pays the amount owing within 90 days of the date of failure to comply. Continuing \nwith the example in paragraph 130, if the duties, including GST/HST and any excise taxes, \nowing on the goods are paid within 90 days of the failure to comply, no interest will be charged \non that portion of the amount owing. If the duties, including GST/HST and any other excise \ntaxes, are not paid until after 90 days, interest will be charged as of the date of release. \n132. In accordance with sections 109.1 through 109.5 of the Customs Act, every person who \nfails to comply with any provision of that Act, the Customs Tariff, the Special Import Measures \nAct or any regulation made under any of those Acts is liable to a penalty of not more than \n$25,000, as the Minister may direct. The penalty is payable on the day the notice of \nassessment of the penalty is served on the person. In addition, interest on the penalty will also \nbe payable for the period beginning on the day after the notice was served on the person and \nending on the day the penalty has been paid in full. However, the interest is waived if the \npenalty is paid in full within 30 days after the date of the Notice of Assessment. Continuing with \nthe example in paragraph 132, if the importer submits a CAD to adjust the accounting \ndeclaration for the goods, to pay the duty and interest owing, including the GST/HST and any \n\nother excise taxes relieved, no penalty will be assessed. If a CAD is not submitted and a \npenalty is assessed, the importer will be liable to pay the penalty as well as the applicable \nduties and interest. If the penalty is paid within 30 days after being received, no interest will be \npayable on the penalty. \n\nAppendix A \nAdditional Requirements for Non-resident and Resident Vessels in Canada \nfor Storage or Repair \n1. Vessels which enter Canada under tariff item No. 9803.00.00 may be subsequently placed \nin a repair or storage facility over the non-boating season or for an extended period. Non-\nresidents and residents may also import their vessels under tariff item No. 9993.00.00 for \nrepair or storage in Canada. These vessels must be exported after the repair is complete or \nthe vessel is removed from storage, and before it is used in Canada for leisure purposes by \na non-resident under tariff item No. 9803.00.00. See Memoranda D2-1-1, Temporary \nImportation of Baggage and Conveyances by Non-residents for additional information \nconcerning importation of these vessels in Canada for leisure use. \n2. For the purpose of the non-residents’ vessels at issue, “exported” means that the vessel is \nremoved from Canada to outside of Canadian waters (beyond the 12 mile limit in the case of \noceans or past the international boundary on Canada/United States shared waterways) or to \noutside of Canadian territory if trailering the vessel. \n3. These vessels which are in Canada for repair or storage under tariff item No. 9993.00.00 ", @@ -7999,7 +7999,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-1", "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 24)", - "part": "", + "part": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations", "division": "", "heading": "", "text": "must be documented on a BSF865. A refundable security deposit may be required at the \ntime the vessel is documented on the BSF865. \n4. Regarding security deposits for these vessels in Canada for repair or storage under tariff \nitem No. 9993.00.00: \n(a) A security deposit will not be required for those vessels imported for repair or storage or \nremaining in Canada for repair or storage which qualify as originating under the Canada-\nUnited States-Mexico Agreement (CUSMA), the Canada-Chile Free Trade Agreement, \nthe Canada-Costa Rica Free Trade Agreement or other agreements or countries as may \nbe specified in the Temporary Importation (Tariff Item No. 9993.00.00) Regulations and \nwhere a Certificate of Origin or other supporting documentation is provided as required. \nAdditional information is available in memoranda D11-4-2, Proof of Origin of Imported \nGoods, D11-4-13, Rules of Origin for Casual Goods Under Free Trade Agreements, and \nD11-4-14, Certification of Origin Under Free Trade Agreements; \n(b) A security deposit may not be required for those vessels where the importer (or agent if \nthe BSF865 was submitted by an agent) does not have a history of non-compliance; \n(c) For vessels other than those described in paragraph (a) and where there is a history of \nnon-compliance in the past two years by either the importer or the agent submitting the \nBSF865 to the CBSA, a security deposit in the full amount of the duties and taxes that \nwould normally be payable on the vessel if it were imported to Canada will be required; \n\n(d) For vessels other than those described in paragraphs (a) or (c) and where the importer \nor agent who is submitting the BSF865 has been compliant for two years from the last \ndate of non-compliance, a security deposit of 50% of the duties and taxes that would \nnormally be payable on the vessel if it were imported to Canada will be required. The \nimporter or agent at issue must provide such compliance documentation if requested; \nand \n(e) For vessels other than those described in paragraphs (a), (c) or (d) and where the \nimporter or agent who is submitting the BSF865 has been compliant for three years from \nthe last date of non-compliance, no security deposit will be required for the vessel at \nissue. The importer or agent at issue must provide such compliance documentation if \nrequested. \n5. For the purposes of determining the status of compliance for paragraph 4 above, non-\ncompliance includes, but is not limited to: \n(a) Failure to export the vessel after it was in Canada for repair or alteration under tariff item \nNo. 9993.00.00; \n(b) Failure to either acquit a BSF865 by the expiry date or apply for an extension before the \nexpiry date; \n(c) Allowing or performing procedures or uses not eligible for vessels under tariff item No. \n9993.00.00, including but not limited to; \n(i) advertising the vessel for sale, lease or rent; \n(ii) selling, leasing or renting the vessel; ", @@ -8017,7 +8017,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-1", "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 25)", - "part": "", + "part": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations", "division": "", "heading": "", "text": "(iii) residing on a vessel which has been imported or diverted to storage; \n(iv) any commercial use of the vessel while it is in storage; \n(v) any qualifying use or diversion of the vessel without notifying the CBSA of the \nchange, or \n(vi) any use of the vessel not specified in tariff item No. 9993.00.00 and not eligible for \nfull GST relief under a condition in Appendix B of this memorandum; \n(d) Providing false or incorrect information on the BSF865; or \n(e) Failure to obtain and provide supporting documentation such as proof of storage or \nrepair or contract for such. \n6. Whether a non-resident’s vessel enters Canada for repair or storage or is subsequently \ndiverted to storage or repair, in the appropriate field of the BSF865 , “CBSA office stamp – \nTimbre du bureau de l’ASFC”, must indicate the date the vessel initially entered Canada and \nnot just the date the BSF865 was completed. Further information regarding the BSF865 is \navailable in Memorandum D8-1-4, Administrative Procedures Related to Form BSF865, \nTemporary Admission Permit. \n\nAppendix B \nGoods and Services Tax (GST/HST) Relief \nTable Index \nAcademic Regalia \nAdvertising Films (see Films, advertising) \nAircraft (see Conveyances) \nAnimals (also see Live Entertainment) \nAwards \nBooks \nBuses (see Conveyances, see Vehicles) \nCertification, goods for \nCinematographic Equipment \nCircus Equipment \nCommercial Samples \nCommercials, goods for use in \nConcessions (see Side Shows) \nConventions, goods for use at \nConveyances \n\nDisplay, goods imported for the purpose of \nEducational Material \nEmergency, goods for use in an \nFilms \nFilms, advertising \nHarvest Equipment \nHealth Survey Equipment (see Pollution Survey Equipment) \nIn-transit Materials \nLecture Material \nLight and Sound Equipment \nLive Entertainment \nMachinery \nMusical Instruments \nPackaging, goods for \nPhotographic Equipment (see Cinematographic Equipment) \nPhotographic Layouts, goods for use in \nPollution Survey Equipment \nPrizes (see Awards) \nRacing Equipment \nRacing Equipment, Horses \nReligious/Revival Meetings, goods for use at \nRepair, articles for \nReplacement Goods, Temporary \nSamples (see Commercial Samples) \nScientific Expeditions, goods for use \nin Side Shows \nSimultaneous Interpretation Equipment \nSound Recording Equipment (see Cinematographic Equipment, see Lighting Equipment) \nSports Equipment \nTest Equipment \nTesting, articles for \nTheatrical and Photographic Equipment \nTools or other equipment \nTrophies (see Awards) \nVehicles \nVessels for storage \nVideo Equipment (see Cinematographic Equipment) \n\nDescriptions \n\nKey word Conditions and Examples Type and \nMaximum \nPeriod of \nGST/HST \nRelief \nLegislative Authority Special \nAuthority \nCode \nAcademic \nRegalia \nAcademic regalia consisting of academic hoods, \ncaps, gowns, sashes and other articles of \nwearing apparel imported by non-commercial \nimporters for graduation and commencement \nceremonies. \n1/60 \n\n30 days. \nValue of Imported Goods \n(GST/HST) Regulations ", @@ -8035,7 +8035,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-1", "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 26)", - "part": "", + "part": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations", "division": "", "heading": "", "text": "cross reference to Item 56 \nof the Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n56-\n089Z1663 \nAnimals Animals and equipment for use therewith, for \npasturage, competition, training or breeding. \nExamples: Horses, cats, dogs, cows, saddles, \nharnesses, portable kennels, etc. \nFull \n\n12 months. \nThe Minister \nmay extend. \nNon-taxable Imported \nGoods (GST/HST) \nRegulations cross reference \nto Item 39 of the Schedule \nto the Temporary \nImportation (Excise Levies \nand \nAdditional Duties) \nRegulations. \n39-\n089Z1663 \nAwards Medals, trophies, plaques or other similar articles \nto be presented by the importer at awards \nceremonies. \nExamples: Plaques, trophies, pins, mugs. \nMerchantable goods are not eligible. \nFull \n\n12 months. \nThe Minister \nmay extend. \nNon-taxable Imported \nGoods \n(GST/HST) Regulations \nitem 3(k) \n46-\n089Z1663 \nBooks Received from free lending libraries abroad, \nsubject to return under customs supervision. \nFull \n\n60 days. \nAccording to section 140 of \nthe Customs Tariff, the relief \nprovided under paragraph 1 \nof Schedule VII to the \nExcise Tax Act for goods \nclassified under heading \n98.12 will continue for those \ngoods as if this tariff item \nstill existed. \nGST Code \n51 \nCertification, \ngoods for \nImported for testing or examination by an \norganization accredited by the Standards \nCouncil of Canada to certify that goods tested or \nexamined by it meet the standards set by the \nCouncil in respect of those goods. \nThe goods cannot be sold or given, by or on \nbehalf of the importer, to any person other than \nan accredited organization in Canada. \nThe importer should be prepared to provide \ndocumentary evidence that they are an \naccredited organization to demonstrate that they \nare entitled to the remission. In addition, if the \ngoods are not going to be exported, the importer \nmust maintain proof that the goods have been \ndestroyed for up to four years after the date of \nimportation of the goods. \nExamples: Hockey helmets, lighting systems, \nelectrical appliances, clothing. \nFull \n\nOn completion \nof the testing \nor \nexamination, \nthe goods \nmust either be \nexported or \ndestroyed by \nor on behalf of \nthe importer. \n\nGoods Imported for \nCertification Remission \nOrder \n87-1044 \n\nCinematographic \nEquipment \n(Video \nEquipment) \n(Sound \nrecording \nEquipment) \n(Photographic \nEquipment) \nImported by non-residents for their use in the \nproduction of cultural, educational or \nentertainment films or video recordings where a \nreciprocal agreement exists between Canada \nand the country of the importer. \nThe following countries have such an agreement \nwith Canada: \nAlgeria, Belgium, Federal Republic of Germany, \nFrance, \nItaly, Israel, United Kingdom of Great Britain \nand \nNorthern Ireland, Ireland, Netherlands \nFor information on any country not appearing on \nthis list, please contact the Manager, Border \nIssues Unit, Legislative Policy and Regulatory \nAffairs Branch. See Additional Information ", @@ -8053,7 +8053,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-1", "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 27)", - "part": "", + "part": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations", "division": "", "heading": "", "text": "section of this memorandum. \nExamples: Cameras, booms, tape recorders \nand video recorders. \nFull \n\n12 months. \nThe Minister \nmay extend. \n\nNon-taxable Imported \nGoods (GST/HST) \nRegulations cross reference \nto Item 27 of the Schedule \nto the Temporary \nImportation (Excise Levies \nand \nAdditional Duties) \nRegulations. \n27-\n089Z1663 \n\nDescriptions \nKey word Conditions and Examples Type and \nMaximum \nPeriod of \nGST/HST \nRelief \nLegislative Authority Special \nAuthority \nCode \nCinematographic \nEquipment \n(Video \nEquipment) \n(Sound \nrecording \nEquipment) \n(Photographic \nEquipment) \nImported by non-residents for their use in the \nfilming of a television production, other than a \ntelevision commercial, or in the production of a \nfeature-length motion picture or films of an \neducational character where the film or video \nrecording to be produced is intended for \ninternational distribution. \nExamples: Photographic and video equipment, \nsound recording equipment, still camera \nequipment, light meters, volt meters, lighting \npower equipment. \n1/60 \n\n12 months. \nThe Minister \nmay extend. \nValue of Imported Goods \n(GST/HST) Regulations \ncross reference to Item 28 \nof the Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n28-\n089Z1663 \nCinematographic \nEquipment \n(Video \nEquipment) \n(Sound \nrecording \nEquipment) \n(Photographic \nEquipment) \nPhotographic equipment, including film; \ntransmitting equipment not required to be \nlicensed by the Department of Communications; \nradio and television equipment; video and \nsound-recording apparatus and related material \nand equipment; all of the foregoing when \nimported by non-residents for their use in \ncovering news and sports events. \nExamples: Cameras, films, video recorders. \nFull \n\n12 months. \nThe Minister \nmay extend. \n\nNon-taxable Imported \nGoods (GST/HST) \nRegulations cross reference \nto Item 42 of the Schedule \nto the Temporary \nImportation (Excise Levies \nand \nAdditional Duties) \nRegulations. \n42-\n089Z1663 \nCinematographic \nEquipment \n(Video \nEquipment) \n(Sound \nrecording \nEquipment) \n(Photographic \nEquipment) \nPhotographic and related equipment, \nincluding film and videotape, imported by \nnon-residents for their use in the production \nof travelogue films, television specials or \nillustrated articles in foreign periodicals that \nwould be of benefit to the Canadian tourist \nindustry. \nExamples: Cameras, films, videotapes. \nFull \n\n12 months. \nThe Minister \nmay extend. \n\nNon-taxable Imported \nGoods (GST/HST) \nRegulations cross reference \nto Item 43 of the Schedule \nto the Temporary \nImportation (Excise Levies \nand \nAdditional Duties) \nRegulations. \n43-\n089Z1663 \n\nCinematographic \nEquipment \n(Video \nEquipment) \n(Sound \nrecording \nEquipment) \n(Photographic \nEquipment) \nPhotographic equipment, video and sound-\nrecording apparatus when imported by a non-\nresident to film the operation of a Canadian \nsubsidiary of a foreign company when the ", @@ -8071,7 +8071,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-1", "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 28)", - "part": "", + "part": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations", "division": "", "heading": "", "text": "content will be included in a film or brochure \nillustrating the company’s international aspects \nand where it is essential that the Canadian and \nforeign produced segments be consistent with \neach other. \n1/60 \n\n12 months. \nThe Minister \nmay extend. \nValue of Imported Goods \n(GST/HST) Regulations \ncross reference to Item 45 \nof the Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n45-\n089N1663 \nCinematographic \nEquipment \n(Video \nEquipment) \n(Sound \nrecording \nEquipment) \n(Photographic \nEquipment) \nImported by non-residents for their use in \nrecording performances by artists in Canada, \nwhen the recordings will be distributed \ninternationally. \nExamples: Recording apparatus, mixing \nequipment, video equipment. \n1/60 \n\n12 months. \nThe Minister \nmay extend. \nValue of Imported Goods \n(GST/HST) Regulations \ncross reference to Item 34 \nof the Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n34-\n089Z1663 \nCircus \nEquipment \nEquipment for circuses, with or without \nmenageries, but not including riding devices, \nside-shows, and concessions for which a \nseparate admission fee is charged. \nExamples: Tents and trailers. \nFull \n\n12 months. \nThe Minister \nmay extend. \nNon-taxable Imported \nGoods (GST/HST) \nRegulations cross reference \nto Item 36 of the Schedule \nto the Temporary \nImportation (Excise Levies \nand \nAdditional Duties) \nRegulations. \n36-\n089Z1663 \nCommercial \nSamples \nWhen imported from Mexico, the United States, \nor Chile, the samples must meet the following \ncriteria: \n(i) be imported solely to solicit orders for \ngoods or services provided from a country other \nthan Canada; \n(ii) not be sold, leased, or put to any use \nother than exhibition or demonstration while in \nCanada; \n(iii) be capable of identification when \nexported; \n(iv) be exported within such period as is \nreasonably related to the purpose of the \ntemporary importation; and \n(v) be imported in no greater quantity than \nis reasonable for their intended use. \nFull \n\nSee \nConditions \n\nAccording to section 140 of \nthe Customs Tariff, the relief \nprovided under paragraph 1 \nof Schedule VII to the \nExcise Tax Act for goods \nclassified under subheading \n9823.70 will continue for \nthose goods as if this \nsubheading still existed. \nGST Code \n66 \n\nDescriptions \n\nKey word Conditions and Examples Type and \nMaximum \nPeriod of \nGST/HST \nRelief \nLegislative Authority Special \nAuthority \nCode \nCommercial \nSamples \nImported by a non-resident or a resident who is \nan employee or agent of a foreign supplier, acts \non behalf of the foreign supplier and negotiates \nsales contracts only in the name of the foreign \nsupplier under the following conditions: \n(a) the commercial sample, while in \nCanada, will remain in the ownership of the non-\nresident of Canada; \n(b) in respect of a commercial sample \nwhose value exceeds $1,000, the importer \n(i) indicates, at the time of importation, the ", @@ -8089,7 +8089,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-1", "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 29)", - "part": "", + "part": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations", "division": "", "heading": "", "text": "places in Canada where he intends to exhibit or \ndemonstrate the sample and, on demand, \nsatisfies the Minister of National Revenue that the \nsample is at the places indicated, and \n(ii) maintains records of the commercial \nsamples pursuant to section 40 of the Customs \nAct and regulations made thereunder, while it is in \nCanada and produces the records for inspection \non request by an officer employed in the \nadministration of the Customs Act or the Excise \nTax Act; \n(c) the commercial sample will not be \nexhibited or demonstrated in Canada by anyone \nother than the importer; and \n(d) goods ordered as a result of the \nexhibition or demonstration of the commercial \nsample will not be supplied from within Canada. \nFull \n\n12 months. \nThe Deputy \nMinister of \nNational \nRevenue may \nextend by six \nmonths where, \nin his opinion, \nit is \nimpracticable \nor impossible \nfor the importer \nto comply. \n\nCommercial Samples \nRemission Order \n74-2523 \nCommercials, \ngoods for use \nin \nGoods, not available from Canadian sources, to \nbe used in the production of commercials or to be \nphotographed for use in commercials, brochures, \ncatalogues, or other advertising material; goods \nfor use in commercials, brochures, catalogues \nand other advertising material for export. \nExamples: Commodities of commerce, goods for \nsale and photographic equipment. \nFull \n\n12 months. \nThe Minister \nmay extend. \n\nNon-taxable Imported Goods \n(GST/HST) Regulations \ncross reference to Item 44 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties). \n44-\n089Z1663 \nConvention, \ngoods for use \nat \nAny projector, camera, sound and lighting \nequipment, audiovisual equipment, typewriter, or \nother office machine imported exclusively for use \nin the conduct of a meeting or convention, by and \nfor a foreign organization, i.e., a corporation \nwhose head office is outside Canada or an \nassociation that is not incorporated and none of \nwhose members are residents of Canada but \ndoes not include a Canadian branch of any such \nassociation. The goods must be exported \nimmediately following the conclusion of the \nmeeting or convention. \nFull \n\nThe goods \nmust be \nexported at the \nconclusion of \nthe meeting or \nconvention. \n\nForeign Organizations \nRemission Order, 1983 \n84-867 \n\nConveyances Leased buses and aircraft imported into Canada \nfor a temporary period of time, where the length \nof the lease is for an acceptable period of time \n(generally for less than two years cumulative) and \nthere is an arm’s length relationship between the \ntwo parties of the lease. \nThe importer is required to present written \nauthorization from the district tax services office, \nTechnical Interpretation Services Unit (TIS) in the \nregion where the goods will be imported. When \nmaking their application for authorization, \nimporters will be required to provide complete \ninformation of the circumstances under which the \ngoods will be entering Canada, including the ", @@ -8107,7 +8107,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-1", "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 30)", - "part": "", + "part": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations", "division": "", "heading": "", "text": "estimated period of time that the conveyance \nwould be remaining in Canada. \n1/60 \n\nRelief is \nrestricted to \nconveyances \nthat will be in \nCanada for \nless than two \nyears \ncumulative. \n\nValue of Imported Goods \n(GST/HST) Regulations, \nsection 14 \n\n91-0005 \n\nDescriptions \n\nKey \nword \n\nConditions and \nExamples \nType and \nMaximum \nPeriod of \nGST/HST \nRelief \n\nLegislative \nAuthority \nSpecial \nAuthority \nCode \nDisplay, goods \nimported for \nthe purpose of \nBy a national or resident of Mexico, the United \nStates, or Chile under the following conditions: \n(i) to be used solely by or under the \npersonal supervision of the importer in the \nexercise of the business activity, trade, or \nprofession of that person; \n(ii) not be sold or leased while in Canada; \n(iii) be capable of identification when \nexported; \n(iv) be accompanied by a bond in an \namount no greater than 110% of the charges that \nwould otherwise be owed upon entry or final \nimportation, or by another form of security, \nreleasable upon exportation of the goods, except \nthat a bond for customs duties shall not be \nrequired for goods that originate in Mexico, the \nUnited States, or Chile; \n(v) be exported on the departure of the \nimporter or within such other period of time as is \nreasonably related to the purpose of the \ntemporary importation; and \n(vi) imported in no greater quantity than is \nreasonable for their intended use. \nExamples: Includes products which are on \ndisplay. \nAlso includes those goods that form part of the \ndisplay such as stands, tables, backdrops, \ndecorations, display booths, tents and other \nhousings or coverings when these goods form a \npart of the entire display. In the case of tents that \nmust, by such characteristics as design, colour, \nmaterial composition and structure, do more than \nhouse the display. They must form a physical, \nvisual and integral part of the display. \nFull \n\nSee \nConditions. \n\nAccording to section 140 of \nthe Customs Tariff, the relief \nprovided under section 1 of \nSchedule VII to the Excise \nTax Act for goods classified \nunder subheading 9823.60 \nwill continue for those goods \nas if the subheading still \nexisted. \nGST Code \n66 \n\nDisplay, goods \nimported for \nthe purpose of \nAt a convention or a public exhibition at which the \ngoods of various manufacturers or producers are \ndisplayed. \nExamples: Includes products which are on \ndisplay and those that form part of the display \nsuch as stands, tables, backdrops, decorations, \ndisplay booths, tents, and other housings or \ncoverings when these goods form a part of the \nentire display. In the case of tents, that must, by \nsuch characteristics as design, colour, material \ncomposition, and structure, do more than house \nthe display. They must form a physical, visual, \nand integral part of the display. \nFull \n\n6 months. \n\nAs per section 140 of the \nCustoms Tariff, the relief \nprovided under section 1 of \nSchedule VII to the Excise \nTax Act for goods classified \nunder heading 98.19 will ", @@ -8125,7 +8125,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-1", "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 31)", - "part": "", + "part": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations", "division": "", "heading": "", "text": "continue for those goods as \nif the subheading still \nexisted. \nGST Code \n66 \nDisplay, goods \nimported for \nthe purpose of \nAt conferences or seminars conducted by \ninternational organizations or by Canadian \ncompanies for their employees or agents when \nimported by non-residents. \nExamples: Goods for display and apparatus to \ndisplay those goods such as table top displays, \ncomputers, video equipment, lighting equipment, \nand medical equipment. \n1/60 \n\n12 months. \nThe Minister \nmay extend. \nValue of Imported Goods \n(GST/HST) Regulations \ncross reference to Item 48 \nof the Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n48-\n089N1663 \nEducational \nMaterial \nArticles for use by students undertaking \ncorrespondence courses sponsored by foreign \nschools for use in conjunction with those courses. \nThe importer may be required to provide proof of \nregistration. \nExamples: Books. \nFull \n\n12 months. \nThe Minister \nmay extend. \n\nNon-taxable Imported \nGoods (GST/HST) \nRegulations cross reference \nto Item 53 of the Schedule \nto the Temporary \nImportation (Excise Levies \nand \nAdditional Duties) \nRegulations. \n53-\n089Z1663 \n\nDescriptions \nKey word Conditions and Examples Type and \nMaximum \nPeriod of \nGST/HST \nRelief \nLegislative Authority Special \nAuthority \nCode \nEmergency, \ngoods for use \nresponding to \nan \nImported by or on behalf of federal, provincial or \nmunicipal employees involved in coordinating the \nresponse to an emergency as well as by or on \nbehalf of members of first response organizations \nsuch as police, fire and local civil defence groups. \nA situation is generally declared an emergency by \nan official of a federal, a provincial or a municipal \ngovernment. Where an official proclamation has \nnot been issued, officers at the port of entry will \nassess the situation as it develops. If time \npermits, inspecting officers should consult with \nsenior CBSA officers at the regional level or at \nHeadquarters. Appendix C provides contact \ninformation. Should any doubt exist as to the \nseriousness of the situation, clarification will be \nsought from local civil defence groups, such as \npolice or fire departments. \nThe imported goods must be re-exported as soon \nas they are no longer required. \nExamples: Tents, shovels, water purification \nunits, aircraft, aerial surveillance equipment. \nGoods which may be consumed or destroyed in \nresponding to the emergency, such as fire \nFull \n\nThe goods \nmust be \nexported when \nthey are no \nlonger \nrequired. \n\nGoods for Emergency Use \nRemission Order \n73-2529 \n\nsuppressant foam, plastic sheeting, sand, sand \nbags or rations, also qualify for temporary \nimportation. \nFilms Motion-picture films, slides, audio and video tapes \nand sound recordings devoid of advertising for \nuse in sales meetings or staff training or giving \ntechnical instructions to employees, when \nimported by non-residents. \nThese goods may not be used for presentations ", @@ -8143,7 +8143,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-1", "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 32)", - "part": "", + "part": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations", "division": "", "heading": "", "text": "to potential customers or the general public. \nFull \n\n12 months. \nThe Minister \nmay extend. \n\nNon-taxable Imported Goods \n(GST/HST) Regulations \ncross reference to Item 47 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n47-\n089N1663 \nFilms Films, videotapes and slides of an instructive, \ninformative or documentary nature, when \nconsigned to social and service clubs, charitable \norganizations and other similar groups, for \nentertainment. \nFull \n\n12 months. \nThe Minister \nmay extend. \nNon-taxable Imported Goods \n(GST/HST) Regulations \ncross reference to Item 52 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n52-\n089Z1663 \nFilms Motion-picture films, videotapes, television and \nradio programs, and other articles for review by a \nrecognized board of censors. \nFull \n\n12 months. \nThe Minister \nmay extend. \n\nNon-taxable Imported Goods \n(GST/HST) Regulations \ncross reference to Item 54 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n54-\n089Z1663 \nFilms, \nadvertising \nWhen imported from Mexico, the United States or \nChile, the samples must meet the following \ncriteria: \n(i) be imported solely to solicit orders for \ngoods or services provided from a country other \nthan Canada; \n(ii) not be sold, leased or put to any use \nother than exhibition or demonstration while in \nCanada; \n(iii) be capable of identification when \nexported; \n(iv) be exported within such period as is \nreasonably related to the purpose of the \ntemporary importation; and \n(v) be imported in no greater quantity than is \nreasonable for their intended use. \nFull \n\nSee \nConditions \n\nAccording to section 140 of \nthe Customs Tariff, the relief \nprovided under section 1 of \nSchedule VII to the Excise \nTax Act for goods classified \nunder subheading 9823.80 \nwill continue for those goods \nas if this subheading still \nexisted. \nGST Code \n66 \n\nHarvest \nEquipment \nTrucks, equipment and mobile accommodation \nfacilities, not available from Canadian sources, \nwhen imported by non-residents for their use in \nthe harvesting of crops. \nExamples: Grain box trucks and combines. \n1/60 \n\n12 months. \nThe Minister \nmay extend. \nValue of Imported Goods \n(GST/HST) Regulations \ncross reference to Item 22 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n22-\n089Z1663 \nIn-transit \nMaterial \nArticles for in-transit movement through Canada. \nThe articles must remain in the condition as \nimported with no unpacking and may not be \nstored beyond the time necessary for \ntranshipment. \nExamples: Machinery and household goods. \nFull \n\n12 months. \nThe Minister \nmay extend. \n\nNon-taxable Imported Goods \n(GST/HST) Regulations \ncross reference to Item 57 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n57-\n089Z1663 \n\nDescriptions ", @@ -8161,7 +8161,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-1", "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 33)", - "part": "", + "part": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations", "division": "", "heading": "", "text": "Key word Conditions and Examples Type and \nMaximum \nPeriod of \nGST/HST \nRelief \nLegislative Authority Special \nAuthority \nCode \nLecture \nmaterial \nIncluding films, tapes, slides, projectors, \nvideotape machines, sound recorders, charts and \nother articles imported by non-residents for their \nuse in illustrating non-commercial lectures at \nmeetings of educational societies, professional \nassociations, athletic associations, church \ngroups, service clubs and similar organizations, \nwhether or not a fee is to be paid to the lecturer or \nan admission fee is to be charged. \nExamples: Films, projectors, videotapes, models, \nposters. \nFull \n\n12 months. \nThe Minister \nmay extend. \n\nNon-taxable Imported \nGoods (GST/HST) \nRegulations cross reference \nto Item 49 of the Schedule to \nthe Temporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n49-\n089Z1663 \nLecture \nmaterial \nRecorded lectures from the Photographic Society \nof America Inc. for instructing individual members \nand affiliated camera clubs in photographic \ntechniques. \n1/60 \n\n12 months. \nThe Minister \nmay extend. \nValue of Imported Goods \n(GST/HST) Regulations \ncross reference to Item 55 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n55-\n089Z1663 \nLight and \nSound \nEquipment \nFor use at a fair, exhibition or rodeo. 1/60 \n\n12 months. \nThe Minister \nmay extend. \nValue of Imported Goods \n(GST/HST) Regulations \ncross reference to Item 37 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n37-\n089Z1663 \n\nLive \nEntertainment \nEquipment for air shows, aquatic displays, trained \nanimal acts, automobile dare-devil shows and \nother acts of a similar character excluding side \nshows of a carnival or midway; costumes, stage \nproperties and related theatrical equipment and \ntrained animals; all of the foregoing when \nimported by non-residents for their use in \nproviding live entertainment. \nGoods for use in live musical acts, excluding \ngoods provided for under item 33 of the Schedule \nto the Temporary Importation (Excise Levies and \nAdditional Duties) Regulations. (See Musical \nInstruments). \nExamples: Lions, tigers, bears, costumes, ramps, \nmonster cars and trucks, motorcycles, aircraft. \nAll types of live musical (e.g., rock, jazz, folk, \nclassical, etc.) concerts, festivals, etc. \nStage properties are items that are placed on the \nstage such as furniture or props. Stage properties \ndo not include the stage. \nThis item also excludes goods for sale (such as \nT-shirts or CDs) and free souvenirs. Such goods \nare to be accounted for on a CAD \nFull \n\n12 months. \nThe Minister \nmay extend. \n\nNon-taxable Imported \nGoods (GST/HST) \nRegulations cross reference \nto Item 32 of the Schedule to \nthe Temporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n32-\n089Z1663 \nMachinery When imported by a non-resident, machinery, \nequipment or other articles, not available from ", @@ -8179,7 +8179,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-1", "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 34)", - "part": "", + "part": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations", "division": "", "heading": "", "text": "production in Canada, for demonstration by a \nCanadian resident to prospective customers. \nExamples: Computer equipment, heat-treating \nequipment, timing equipment, laser particle \ncounter, soldering robots, hydraulic robots, \nvarious vending machines, automatic equipment, \ndata station terminal, power supply, weather \napparatus, meters. \n1/60 \n\n12 months. \nThe Minister \nmay extend. \nValue of Imported Goods \n(GST/HST) Regulations \ncross reference to Item 4 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n04-\n089N1663 \nMusical \nInstruments \nWhen imported by non-residents for their use \nin recording sessions or during live \nperformances. \nExamples: Piano, saxophone, violin. \nFull \n\n12 months. \nThe Minister \nmay extend. \nNon-taxable Imported \nGoods (GST/HST) \nRegulations cross reference \nto Item 33 of the Schedule to \nthe Temporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n33-\n089Z1663 \nPackaging, \ngoods for \nProduced or owned by a non-resident who is \nconsidering the acquisition of Canadian \nprocessing or packaging machinery, and where \nthe goods are imported to demonstrate the \nperformance of Canadian processing or \npackaging machinery. \nExamples: Sample products and boxes. \nFull \n\n12 months. \nThe Minister \nmay extend. \nNon-taxable Imported \nGoods (GST/HST) \nRegulations cross reference \nto Item 3 of the Schedule to \nthe Temporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n03-\n089Z1663 \n\nDescriptions \n\nKey word Conditions and Examples Type and \nMaximum \nPeriod of \nGST/HST \nRelief \nLegislative Authority Special \nAuthority \nCode \nPhotographic \nLayouts, \ngoods for use \nin \nFor a publication that is published in Canada no \nfewer than four times a year. \nThe importer is required to present a signed \ndeclaration by a responsible officer of the \nimporting company to the effect that: “the \nmerchandise imported by “company name” will \nnot be used to produce any advertising material \nor other printed matter promoting the availability \nof such merchandise in \nCanada.” \nThe importer must maintain records verifying the \nuse of the merchandise in photographic layouts \nfor three years and such records must be made \navailable for inspection when requested by an \nofficer employed in the administration of the \nCustoms Act or the Excise Tax Act. \nExamples: Photographic equipment or film used \nin the production of a layout does not qualify. \nFull \n\n60 days. \n\nMerchandise for \nPhotographic Layouts \nRemission Order \n85-3606 \nPollution \nSurvey \nEquipment \n(Health Survey \nEquipment) \nEquipment for use in the conduct of pollution or \nhygienic surveys in the interest of health or safety. \nExamples: Environmental monitoring units, air \nsampling units, pH meters and sound monitors. \n1/60 \n\n12 months. \nThe Minister \nmay extend. \nValue of Imported Goods \n(GST/HST) Regulations \ncross reference to Item 25 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and ", @@ -8197,7 +8197,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-1", "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 35)", - "part": "", + "part": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations", "division": "", "heading": "", "text": "Additional Duties) \nRegulations. \n25-\n089Z1663 \nRacing \nEquipment \nAll the following when imported by a non-\nresident for use in racing: cars, motorcycles, \nwater-borne craft, aircraft, air-cushion vehicles, \nsnow vehicles and other conveyances; \nrepair parts and repair equipment such as tires, \nwheels, spare parts, tools, portable shop \nequipment, etc., required to maintain the \nimported racing vehicle while in Canada; trailers \nand conveyances for moving racing vehicles into \nand from Canada. \nTires or other spare parts may not be imported \non consignment or for disposal in Canada at \nracing events. Fuel in excess of the normal tank \ncapacity of the racing vehicle, oil, grease and \nother consumables shall be assessed taxes at \nthe time of importation. \nExamples: Cars, aircraft and snow vehicles. \nMobile accommodations, mobile kitchens, and \nrelated equipment when imported to support the \nracing team and support personnel and when \nused to promote race-related activities. \nFull \n\n12 months. \nThe Minister \nmay extend. \n\nNon-taxable Imported Goods \n(GST/HST) Regulations \ncross reference to Item 38 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n38-\n089N1663 \nRacing \nEquipment, \nHorses \nSulkies, saddles, harnesses and related \nequipment imported by non-residents for their use \nin racing. \n\nFull \n\n12 months. \nThe Minister \nmay extend. \nNon-taxable Imported Goods \n(GST/HST) Regulations \ncross reference to Item 40 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n40-\n089Z1663 \n\nReligious/ \nRevival \nMeetings, \ngoods \nfor use at \nGoods imported by non-residents for their use in \nthe conduct of religious or revival meetings in \nCanada, excluding goods for sale. \nExamples: P.A. systems, audio visual equipment, \ntents, tables and chairs. \n1/60 \n\n12 months. \nThe Minister \nmay extend. \nValue of Imported Goods \n(GST/HST) Regulations \ncross reference to Item 51 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n51-\n089Z1663 \nRepair, articles \nfor \nArticles to be repaired, overhauled, altered or \nadjusted. \nFull \n\n12 months. \nThe Minister \nmay extend. \nNon-taxable Imported Goods \n(GST/HST) Regulations \ncross reference to Item 16 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n16-\n089Z1663 \n\nDescriptions \nKey word Conditions and Examples Type and \nMaximum \nPeriod of \nGST/HST \nRelief \nLegislative Authority Special \nAuthority \nCode \nRepair, articles \nfor \nGoods imported for the sole purpose of \nmaintenance, overhaul or repair of those goods in \nCanada, where \n(i) neither title to nor beneficial use of the \ngoods is intended to pass, or passes, to a person \nin Canada while the goods are in Canada, and \n(ii) the goods are exported as soon after the \nmaintenance, overhaul or repair is completed as \nis reasonable having regard to the circumstances ", @@ -8215,7 +8215,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-1", "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 36)", - "part": "", + "part": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations", "division": "", "heading": "", "text": "surrounding the importation and, where \napplicable, to the normal business practice of the \nimporter. \nFull \n\n12 months. \nThe Minister \nmay extend. \nSubsection 3(d) of the Non-\ntaxable \nImported Goods (GST/HST) \nRegulations \n\nGST Code \n66 \nReplacement \nGoods, \nTemporary \nReplacement or substitute goods that are \nimported under a warranty arrangement to repair \nor replace defective goods, where replacement \ngoods are supplied for no additional \nconsideration, other than shipping and handling \ncharges, and exported without being consumed \nor used in Canada except to the extent \nreasonably necessary or incidental to the \ntransportation of the goods. \nExample: Goods that are loaned by non-\nresidents and imported as temporary \nreplacements to be used while the goods are \ncovered by a warranty are undergoing repair, or a \npermanent replacement is being sought. The \ntemporarily imported replacement goods, as well \nas the repair or permanent replacement, must be \nsupplied under the warranty arrangement. \nFull \n\n12 months. \nThe Minister \nmay extend. \n\nSection 5.1 of Schedule VII \nto the Excise Tax Act. \nGST Code \n55 \n\nScientific \nExpeditions, \ngoods for use \nin \nConducted or sponsored by a scientific or cultural \norganization, an institution of learning, or a foreign \ngovernment, where the participants are non-\nresidents, and the sponsors have undertaken to \nmake available to the \nGovernment of Canada all information obtained in \nCanada as a result of the expedition’s field \nstudies. \nNote: Foodstuffs and other consumables, other \nthan alcoholic beverages or tobacco products, \nimported under the above noted conditions may \nqualify for entry under tariff item No. 9906.00.00. \nExamples: Instruments, apparatus, photographic \nequipment, machines or their accessories, used \nto conduct experiments or gather information and \ntools specially designed for the maintenance, \nchecking, gauging or repair of such equipment. \nSpare parts are eligible. \nFull \n\n2 years. \nThe Minister \nmay extend the \ntwo years by \none or more \nperiods, not \nexceeding two \nyears each. \n\nScientific or Exploratory \nExpeditions Remission \nOrder \n95-132 \n\nDescriptions \n\nKey word Conditions and Examples Type and \nMaximum \nPeriod of \nGST/HST Relief \nLegislative \nAuthority \nSpecial \nAuthority \nCode \nSide Shows \n(Concessions) \nGoods, not including anything that is imported for \nthe purpose of being sold or disposed of in any \nmanner in Canada, for use as a side show or a \nconcession. \nAmusement rides are not side shows or \nconcessions. \nTo receive a reduction in the amount of tax \nowing, the period of importation indicated on a \nCAD will be equal to or less than two months. \nOnly two fairs receive funding through Agriculture \nand AgriFood Canada’s Agri-Food Trade 2000 \nfinancial assistance program. They are the Royal \nAgricultural Winter Fair (Toronto) and Agribition \n(Regina). \nExamples: \nThe Order does not apply to tickets, programs, \nbooks and other printed or pictorial matter or ", @@ -8233,7 +8233,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-1", "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 37)", - "part": "", + "part": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations", "division": "", "heading": "", "text": "consumable goods imported for sale or \ndistribution either as prizes or souvenirs. \nFlash merchandise (attention getting, showy, or \nflashy promotional products and displays) used by \nconcessionaires to entice people to participate in \ngames of chance are not to be considered as part \nof the concession but are to be imported under \nthe regular provisions of the Customs Tariff and \nthe Excise Tax Act. \nForeign highway tractors and trailers, which \nengage in the hauling of amusement riding \ndevices from point to point in Canada, qualify for \nfree admission under the provisions of heading \n98.01. \nIn excess of \n(a) in the case of a side \nshow, (i) $100 for each \nperiod or part thereof that the \nside show is used solely at \nfairs or exhibitions \nsubsidized by the \nDepartment of \nAgriculture, or (ii) $200 for \neach period or part thereof \nthat the side show remains in \nCanada and is used for \npurpose other than the \npurpose referred to in \nsubparagraph \n(i); and \n(b) in the case of a \nconcession, (i) $50 for each \nperiod or part thereof that the \nconcession is used solely at \nfairs or exhibitions \nsubsidized by the \nDepartment of \nAgriculture, or (ii) $100 for \neach period or part thereof \nthat the concession remains \nin Canada and is used for \npurposes other than the \npurpose referred to in \nsubparagraph (i). If the \ngoods are used in Canada \nfor less than two months, the \namounts set out above shall \nbe reduced by one half. \nBeyond the two months, the \nSide Shows and \nConcessions Remission \nOrder places no restriction on \nhow long the concession or \nside show may remain in \nCanada. \nSide Shows \nand \nConcessions \nRemission \nOrder \n76-1884 \n\nSimultaneous \nInterpretation \nEquipment \nFor use at meetings of a non-commercial nature \nconducted by international, national or provincial \norganizations. \nExamples: \nMicrophones and head sets. \n1/60 \n\n12 months. The Minister \nmay extend. \nValue of \nImported \nGoods \n(GST/HST) \nRegulations \ncross \nreference to \nItem 50 of the \nSchedule to \nthe \nTemporary \nImportation \n(Excise Levies \nand \nAdditional \nDuties) \nRegulations. \n50-\n089Z1663 \n\nDescriptions \nKey word Conditions and Examples Type and \nMaximum \nPeriod of \nGST/HST \nRelief \nLegislative Authority Special \nAuthority \nCode \nSports \nEquipment \nAthletic equipment and apparel, and training and \nother equipment imported by non-resident teams \nor athletes or their support personnel, for their \nuse in connection with professional or organized \namateur sports activities, but excluding goods \nprovided for under item 38 of the Schedule to the \nTemporary Importation (Excise Levies and \nAdditional Duties) Regulations. (See Racing \nEquipment) \nExamples: \nHockey sticks, racquets, protective gear, \nuniforms, jackets, sweat suits, baseball pitching \nmachines. \nFull \n\n12 months. \nThe Minister \nmay extend. \n\nNon-taxable Imported Goods \n(GST/HST) Regulations \ncross reference to Item 41 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) ", @@ -8251,7 +8251,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-1", "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 38)", - "part": "", + "part": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations", "division": "", "heading": "", "text": "Regulations. \n41-\n089Z1663 \n\nTest \nEquipment \nSpecially designed tools imported by an \norganization referred to in any of Codes 1750 to \n1756 of Schedule II to the former Act for the \nmaintenance, checking, gauging or repair of \nscientific equipment in use at or by those \norganizations. \nThe organizations referred to in Codes 1750 to \n1756 of Schedule II to the former Act are as \nfollows: \n(a) any elementary or secondary school, \nschool for the handicapped, university, community \ncollege or seminary of learning in Canada, \n(b) any educational or research organization \nnamed in Schedule II to the Financial \nAdministration Act or any similar educational or \nresearch organization established by or under the \nauthority of a provincial government \n(c) any non-governmental organization \noperating on a non-profit basis that is \nincorporated or established in Canada solely for \neducational or religious purposes or solely for the \npurpose of carrying out research designed to \nbenefit the public at large, \n(d) any school, either separately \nincorporated in Canada or, if not incorporated, not \nrelated in any manner to non-qualifying \norganizations, solely established to offer \ninstruction intended to provide individuals with the \nskills required for a trade or other gainful \noccupation or to increase skills or proficiency \ntherein, or; \n(e) any of the following organizations, \nnamely: \n(i) libraries, or; \nart galleries, archives, historical houses or sites, \nzoological gardens, planetaria, botanical gardens, \naquaria, nature centres or other museums, if the \norganization operates on a non-profit basis and \noffers its services to the public generally. \nExamples: \nGauges, meters, and calipers. \nFull \n\n12 months. \nThe Minister \nmay extend. \n\nNon-taxable Imported Goods \n(GST/HST) Regulations \ncross reference to Item 18 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n18-\n089Z1663 \nTest \nEquipment \nSpecialized test equipment imported by the non-\nresident manufacturer of an article to be tested in \nCanada, for use in testing that article. \nExamples: \nGauges and meters. \n1/60 \n\n12 months. \nThe Minister \nmay extend. \nValue of Imported Goods \n(GST/HST) Regulations \ncross reference to Item 19 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n19-\n089Z1663 \nTesting, \narticles for \nArticles to be tested and specialized test \nequipment permanently attached to or installed on \nthose articles. \nThe article must be the item being tested and not \nan item that will do the testing. \nExamples: \nSpecialized cold weather testing equipment \npermanently attached to a vehicle. \nFull \n\n12 months. \nThe Minister \nmay extend. \n\nNon-taxable Imported Goods \n(GST/HST) Regulations \ncross reference to Item 17 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n17-\n089Z1663 \nDescriptions \n\nKey \nword \n\nConditions and \nExamples \nType and ", @@ -8269,7 +8269,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-1", "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 39)", - "part": "", + "part": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations", "division": "", "heading": "", "text": "Maximum \nPeriod of \nGST/HST \nRelief \n\nLegislative \nAuthority \nSpecial \nAuthority \nCode \nTheatrical & \nPhotographic \nEquipment \nWardrobe properties, stage properties and \nspecial effects equipment, not available from \nCanadian sources, imported by non-residents for \ntheir use in the filming or video recording of a \ntelevision production, other than a television \ncommercial, or in the production of feature-length \nfilms, motion pictures or films of an educational \ncharacter where the film or video recording to be \nproduced is intended for international distribution. \nExamples: \nStage properties are items that are placed on the \nstage such as furniture or pictures. Stage \nproperties do not include the stage. \n1/60 \n\n12 months. \nThe Minister \nmay extend. \nValue of Imported Goods \n(GST/HST) Regulations \ncross reference to Item 29 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n29-\n089Z1663 \nTools or other \nequipment \nImported by a non-resident, for the erection, \ninstallation, repair or trial of machinery or \nequipment, when supplied by the foreign \nmanufacturer of that machinery or equipment. \nExamples: \nComputers, chart recorders, calibration \nequipment, ammeters, vibration test equipment, \nhand tools, welding apparatus, and hydraulic \nlifting devices. \n1/60 \n\n12 months. \nThe Minister \nmay extend. \nValue of Imported Goods \n(GST/HST) Regulations \ncross reference to Item 10 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n10-\n089N1663 \nVehicles Imported by a non-resident and engaged in the \ntransportation of machinery and equipment to be \nused for demonstration or instructional purposes, \nwhen specially designed or equipped to \nundertake such transport. \nExamples: \nBuses, trucks, motor homes and vans. \n1/60 \n\n12 months. \nThe Minister \nmay extend. \nValue of Imported Goods \n(GST/HST) Regulations \ncross reference to Item 13 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n13-\n089N1663 \nVessels for \nstorage – \n12 months or \nless \nThe imported vessel has been demobilized, that \nis removed from active service, and placed in a \nstorage facility or area. Further, the vessel may \nnot be used as a storage facility nor as a \ntemporary residence nor for any other purpose \nwhile it is in storage. \n\nThese vessels should be documented on a \nBSF865 or a carnet. \nFull \n\n12 months. \nNo extension. \nVessel Duties Reduction or \nRemoval Regulations \n\nVessels for \nstorage – more \nthan 12 \nmonths \n\nThe imported vessel has been demobilized, that \nis removed from active service, and placed in a \nstorage facility or area. Further, the vessel may \nnot be used as a storage facility nor as a \ntemporary residence nor for any other purpose \nwhile it is in storage. \n\nThese vessels must be documented on a CAD \n1/120th \n\n12 months. \nNo extension. \nVessel Duties Reduction or \nRemoval Regulations \n88-0357 \n", @@ -8287,7 +8287,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-1", "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 40)", - "part": "", + "part": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations", "division": "", "heading": "", "text": "Definitions applicable to the above table \nadjustment – to arrange, put in order, regulate, especially by \na small amount. \nadvertising films – means recorded visual media, with or \nwithout sound-tracks, that: \n(a) consist essentially of images showing the nature or operation of goods or services \noffered for sale or lease; and \n\n(b) are of a kind suitable for exhibition to prospective customers but not for broadcast \nto the general public. \nalteration – a modification, other than a repair, but repair or alteration does not include an operation or process \nthat either destroys the essential characteristics of a good or creates a new or commercially different good. \ncarnival – an amusement enterprise consisting of sideshows, vaudevilles, games of \nchance, merry-go-rounds, etc. \ncommercial samples – \n(a) any goods that are representative of a particular category of goods produced outside Canada and that are \nimported solely for the purpose of being exhibited or demonstrated to solicit orders for similar goods to be \nsupplied outside Canada, and \n(b) any films, charts, projectors and scale models and similar items, imported solely for the purpose of \nillustrating a particular category of goods produced outside Canada to solicit orders for similar goods to be \nsupplied from outside Canada. \nconcession – means the right given by a company, to sell goods, at a circus, fair, exhibition, or rodeo. \nconference – a meeting conducted by a manufacturer, distributor, wholesaler, or retailer and attended by \ntheir sales staff, being either employees or commercial agents for consultation. \nemergency – an urgent and critical situation of a temporary nature that exceeds the capacity or authority of a \nprovince or municipality. The situation may be actual or imminent. It has or will result in danger to the lives, \nhealth or safety of individuals, danger to property, social disruption or a breakdown in the flow of essential \ngoods, services or resources. An emergency may result from natural occurrences such as fire, flood, drought, \nstorm or earthquake, as well as from man-made occurrences such as chemical spills, train derailments, trucking \naccidents or acts of sabotage or terrorism. \nevaluation – consists of an operation designed to determine if an article, operating in accordance with its \ndesignated specifications, is suitable or effective in the performance of its function in a particular environment or \nset of circumstances. In other words, the object of an evaluation is to find out if an article, which is assumed to be \nworking properly, can do the required work. \nexhibition – public display of works of art, industrial products, etc. \nfair – periodical gathering for sale of goods, often with shows and entertainment at places and \ntimes fixed by charter, statute or custom. \nmidway – at a fair or exhibition, a central avenue for exhibition of curiosities, amusements, etc. \nnon-commercial – does not promote a particular commercial product or service. ", @@ -8305,7 +8305,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-1", "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 41)", - "part": "", + "part": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations", "division": "", "heading": "", "text": "non-profit – an organization operates on a non-profit basis if it carries out its objectives without pecuniary return to \nits members or shareholders other than as salaries or fees for duties performed or as reimbursement of \nexpenses incurred. \noverhaul – to take apart in order to examine the condition of and repair if necessary. \nrepair – the adjustment of a machine, instrument, electrical device, etc., which may include replacing or \nrefixing parts in order to restore the article to its original operating condition. \nrodeo – exhibition of an individual’s skill in handling animals. \nseminar – a short intensive course conducted by a manufacturer, distributor, wholesaler or dealer and attended \nby their employees or agents when viewing a certain commodity. \nsideshow – a minor show near or with a main exhibition (such as a circus). \nsurvey – inspection or investigation of a condition. \ntesting – consists of an operation designed to confirm if the article is operating or performing properly (i.e., within \nspecific parameters), in accordance with its designed specifications. In other words, the object of a test is to find \nout if the machinery or other plant equipment is working the way it is supposed to work. \n\nAppendix C \nTemporary Importation of Goods in Response to an Emergency \nAn “emergency” is defined as: \nAn urgent and critical situation of a temporary nature that: \n(a) is of such proportions or nature as to exceed the capacity or authority of a province or \nmunicipality to deal with it; \n(b) is caused by an actual or imminent \n(i) fire, flood, drought, storm, earthquake, or other natural phenomenon, \n(ii) disease in human beings, animals or plants, \n(iii) accident or pollution, or \n(iv) act of sabotage or terrorism; and \n(c) results or may result in: \n(i) danger to the lives, health or safety of individuals, \n(ii) danger to property, \n(iii) social disruption, or \n(iv) a breakdown in the flow of essential goods, services or resources. \nFor information regarding importations in response to an emergency, please contact \nthe CBSA's (the Canada Border Services Agency’s) computerized, 24-hour telephone service \n(Border Information Service) at 1-800-461-9999, available free of charge throughout Canada; \npress \"0\" to speak directly with an agent. \n\nAppendix D \nInformation Required Regarding Applications Made by Letter for the Cold \nWeather Testing Program \nRequirements for authorization to use the provisions of tariff item No. 9993.00.00 and \nsubparagraph 3(i)(i) of the Non-taxable Imported Goods (GST/HST) Regulations (reference to \nItem 17 to the Schedule of the Temporary Importation (Excise Levies and Additional Duties) \nRegulations), to temporarily import vehicles, vehicle components, and testing equipment \npermanently mounted on the vehicle, for cold weather testing. \n1. Details about the importer: \n(a) Full legal name of the importer \n(b) Address \n(c) Contact name (someone who has knowledge of the importer's cold weather testing \nprogram) ", @@ -8323,7 +8323,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-1", "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 42)", - "part": "", + "part": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations", "division": "", "heading": "", "text": "(d) Telephone number, facsimile number and email address for contact \n2. Details about the Broker (where applicable): \n(a) Full legal name of the brokerage firm employed by the importer \n(b) Address contact name \n(c) Telephone number, facsimile number and email address for contact \n3. Details about the goods to be imported: \n(a) Will the vehicles being imported be production models or prototypes or a combination? \n(b) Describe any special equipment that will routinely be permanently mounted on or \nattached to the vehicles. \n(c) List any spare parts or consumables (e.g., oil, windshield washer fluid, anti-freeze, etc.) \nwhich you intend to import for testing. \n(d) Describe all testing equipment that you plan to import that has not been permanently \ninstalled on the vehicle: identification numbers, model numbers (if available). \n4. Details about the Testing/Test Program: \n(a) What is to be tested (e.g. carburetor, transmissions, cold start, fuel economy, etc.)? \n(b) Describe the method of testing that will be used (e.g. closed circuit, on public roads, etc.). \n(c) Identify location(s) where the vehicles and/or equipment and/or consumables will be \ntested (i.e., city/town and province/territory). Where possible, provide specific addresses. \n(d) How long is the testing period expected to be? Please provide dates or approximate \ndates. \n5. Statement of Purpose: Provide a signed statement from the President or a responsible \nindividual within the importer company, including position and contact information, that: \n\n(a) the vehicles, vehicle components, consumables, and/or testing equipment permanently \nmounted on the vehicle, being imported under this Program are being imported solely for \ntesting purposes and non-consumable goods will be exported; \n(b) the importer is prepared to make importation tracking records and testing itineraries \navailable to the CBSA for review given 48 hours notice; and \n(c) any diversion of goods from the legislation and regulations allowing relief to goods \nimported for Cold Weather Testing will be reported and corrected. \nReferences \nApplicable legislation \n• Customs Tariff \n• Customs Act \n• Excise Tax Act \n• Canadian Payments Act \n• Income Tax Act \n• Special Import Measures Act \n• Temporary Importation (Tariff Item No. 9993.00.00) Regulations \n• Temporary Importation (Excise Levies and Additional Duties) Regulations \n• Non-taxable Imported Goods (GST/HST) Regulations \n• Value of Imported Goods (GST/HST) Regulations \n• Commercial Samples Remission Order \n• Foreign Organizations Remission Order, 1983 \n• Goods for Emergency Use Remission Order \n• Goods Imported for Certification Remission Order \n• Merchandise for Photographic Layouts Remission Order \n• Scientific or Exploratory Expeditions Remission Order \n• Side Shows and Concessions Remission Order \n• CUSMA \n• CCFTA Rules of Origin Regulations \n• CCRFTA Rules of Origin Regulations \nRelated D memoranda ", @@ -8341,7 +8341,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-1", "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 43)", - "part": "", + "part": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations", "division": "", "heading": "", "text": "D1-6-1, D1-7-1, D2-1-1, D2-1-2, D2-2-3, D3-1-1, D3-1-5, D7-4-1, D7-4-2, D7-4-3, D8-1-4, D8-1-\n7, D9-1 memoranda, D11-4-2, D11-4-13, D11-4-14, D11-4-19, D11-5-1, D11-5-2, D11-5-3, \nD11-5-4, D11-5-5, D11-5-6, D11-5-7, D11-5-8, D11-5-9, D11-5-10, D11-6-5, D11-6-6, D13-1-1, \nD13-11-1, D17-1 memoranda, D18 series, D19 series, D20-1-1 \nSuperseded Memorandum D \nD8-1-1 dated XXXX \nOther References \nForms A6A, A8A, CAD, D120, E15, BSF865, Certificate of Origin, Schedule VII \n\nRelated links \nCARM: Assess and pay duties and taxes on imported commercial goods \nCARM Client Portal \nCanada-United States-Mexico-Agreement \no Read the agreement and related texts \no Chapter 2: National Treatment and Market Access for Goods \nThe Administrative Monetary Penalty System \nContact us \nFor more information: \nContact CBSA border information services \nFor questions about the CBSA Assessment Revenue Management (CARM) system: \nCARM client support online form \nFor GST/HST information, please contact: \nManager, Goods Unit \nGeneral Operations and Border Issues Division \nExcise and GST/HST Rulings Directorate \nLegislative Policy and Regulatory Affairs Branch \nCanada Revenue Agency \nPlace de Ville, Tower “A”, 16th floor \n320 Queen Street \nOttawa ON K1A 0L5 \nMetadata table \nDescription \n1 or 2 sentences that summarizes the page \nThis memorandum outlines the conditions \nunder which goods may qualify for duty-free \nentry under tariff item No. 9993.00.00 of the \nSchedule to the Customs Tariff. It also \nidentifies those circumstances where \ntemporarily imported goods are entitled to full \nor partial relief of the goods and services \ntax/harmonized sales tax (GST/HST). \nSubject \nSearch or browse by subject the GC Core Subject Thesaurus to \nidentify words within the controlled vocabulary: \nhttp://www.thesaurus.gc.ca/recherche-search/thes-eng.html \nPolicy; Imports; Customs and excise \nKeywords CARM, CARM Client Portal, commercial \nimportation, imports, border, CBSA, CUSMA, \nexports, trade chain partners, customs duties \nand taxes \nContent owner \nCopy and paste the value from the Content owners selection \ntool \nCanada Border Services Agency", @@ -8503,7 +8503,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-4", "marginal_note": "Administrative Procedures Related to Form E29B, Temporary Admission Permit (part 1)", - "part": "", + "part": "Administrative Procedures Related to Form E29B, Temporary Admission Permit", "division": "", "heading": "", "text": "Memorandum D8-1-4: Administrative \nProcedures Related to Form BSF865, \nTemporary Admission Permit \nOttawa, October 21, 2024 \nThis memorandum outlines the administrative procedures related to Form BSF865, \nTemporary Admission Permit. This form may be used to document goods qualifying for \ntemporary importation into Canada. \nPlain language summary \nTarget audience: Importers of commercial goods. \nKey content: How to complete Form BSF865 for the temporary importation of \ncommercial goods under Tariff Item No. 9993.00.00. \nKeywords: CARM, BSF865, accounting, commercial goods, TCP, payment, program, \nCAD, EDI. \nOn this page \n Updates made to this D-memo \n Guidelines and general information \no Security Deposit Required \no Types of Security Deposits \no Documentation \no Acquittal \no Time Limits \no Refund Procedures for Security Deposits Taken to Account \no Alternate Proof of Export \n Appendix \n References \n Contact us \nUpdates made to this D-memo \n The revisions made in this memorandum do not affect or change any of the \nexisting policies, but reflect the replacement of Form B3 3, Canada Customs \nCoding Form & Form B2, Canada Customs Adjustment Request with the \nCommercial Accounting Declaration (CAD) \n2 \n\nGuidelines and general information \nThis memorandum outlines the administrative procedures related to Form BSF865, \nTemporary Admission Permit. \nThis form may be used to document commercial goods qualifying for temporary \nimportation into Canada under Tariff Item Number 9993.00.00. \nAn importer can also use an A.T.A. Carnet or a Canada/Chinese Taipei Carnet (Taiwan \nCarnet) to document temporarily imported goods. Details on the use and completion of \nthese carnets can be found in Memorandum D8-1-7, Use of A.T.A. Carnets and \nCanada/Chinese Taipei Carnets for the Temporary Admission of Goods. \nThe Temporary Admission Permit is only available via the CARM Client Portal, and \ncannot be submitted using an electronic entry presented by the following service \noptions: \n 911 IGU- SWI \n 125 SEA-EDI / PARS EDI \n 463 AMG SEA EDI/ PARS OGD EDI \n 471 AMG MDM EDI / OGD EDI RMD \n1. At the time of importation, the Canada Border Services Agency (CBSA) officer will \nfirst determine if the goods are prohibited, restricted or controlled. Detailed information \non these subjects is contained in the D9 series of memorandum and D18 series of \nmemorandum. \n2. The officer will then confirm that all other government department (OGD) \nrequirements have been met. Goods, even if they are being imported temporarily, \ncannot be released by the CBSA until all the necessary inspections are completed and \nany required documents or certificates are produced, for example; veterinary certificates \nfor horses, import permits for certain classes of goods, and Transport Canada Schedule \nVII declarations for some vehicles (i.e., imported for exhibition, demonstration, \nevaluation, or testing). Detailed information on OGD requirements is contained in the \nD19 series of memorandum. ", @@ -8521,7 +8521,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-4", "marginal_note": "Administrative Procedures Related to Form E29B, Temporary Admission Permit (part 2)", - "part": "", + "part": "Administrative Procedures Related to Form E29B, Temporary Admission Permit", "division": "", "heading": "", "text": "Security Deposit Required \n3. The officer must determine whether a security deposit is required to ensure that the \ngoods are exported. Where the goods are eligible for full relief of the Goods and \nServices Tax/Harmonized Sales Tax (GST/HST) and the officer determines that the \nimporter is low risk for non-compliance with the terms of the temporary importation, \nthe goods may be released without a security deposit and documentation on a Form \nBSF865 (formerly the E29B) or a Commercial Accounting Declaration (CAD, formerly \n3 \n\nthe B3-3), subject to any requirements in the applicable memoranda. \n4. The maximum amount of a security deposit is the total customs duties and \ntaxes, including the GST/HST, which would be owed, if the goods were imported \npermanently. \n\nCommercial Importations \n5. Where the goods are imported for commercial purposes and the total customs duties \nthat would be owed, if the goods were accounted for under the provisions of section 32 \nof the Customs Act (i.e. permanently imported) is $100 or less, a security deposit is not \ncollected. The goods must meet the conditions of Tariff Item No. 9993.00.00. The $100 \namount does not include the GST/HST. Additional information on Tariff Item No. \n9993.00.00 is contained in Memorandum D8-1-1. \n6. A security deposit is not required on commercial goods that meet the conditions of \nTariff Item No. 9993.00.00 and one of the following conditions: \n(a) “originating” under the terms of the Canada-United States-Mexico Agreement \n(CUSMA), the Canada-Chile Free Trade Agreement (CCFTA), the Canada–\nCosta Rica Free Trade Agreement (CCRFTA) or such other Agreements as \nmay be indicated in the Temporary Importation (Tariff Item No.. 9993.00.00) \nRegulations, where the importer presents a certificate of origin or other \nacceptable documentation requirements (see Memoranda D11-4-2, Proof of \nOrigin of Imported Goods and D11-4-13, Rules of Origin for Casual Goods \nUnder Free Trade Agreements); \n(b) intended for display or demonstration at a convention or exhibition held in \nCanada by any level of government, in Canada or a foreign state; or \n(c) commercial samples and advertising films, regardless of origin, imported from \nthe United States, Mexico, Chile or Costa Rica. \nTypes of Security Deposits \n7. The security deposit may be presented in the form of: \n(a) cash; \n(b) a certified cheque; \n(c) a transferable bond issued by the Government of Canada; or \n(d) a bond issued by: \n(i) an entity that is licensed or otherwise authorized under the laws of Canada \nor a province to carry on the fidelity or surety class of insurance business \nand recommended to the Treasury Board by the Office of the Superintendent \nof Financial Institutions as a company whose bonds may be accepted by the \n4 \n\nGovernment of Canada; \n(ii) a member of the Canadian Payments Association under section 4 of the \nCanadian Payments Act; \n(iii) a corporation that accepts deposits insured by the Canada Deposit ", @@ -8539,7 +8539,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-4", "marginal_note": "Administrative Procedures Related to Form E29B, Temporary Admission Permit (part 3)", - "part": "", + "part": "Administrative Procedures Related to Form E29B, Temporary Admission Permit", "division": "", "heading": "", "text": "Insurance Corporation or the Régie de l’assurance-dépôts du Québec to the \nmaximums permitted by the statutes, under which those institutions were \nestablished; \n(iv) a credit union as defined in subsection 137(6) of the Income Tax Act; \n(v) a corporation that accepts deposits from the public, if repayment of the \ndeposits is guaranteed by Her Majesty in right of a province. \n8. Government of Canada Savings Bonds and letters of credit are not acceptable. \nCash or Certified Cheques \n9. Certified cheques tendered as security deposits must be in Canadian funds and made \npayable to the Receiver General for Canada. Cash will be accepted as a deposit in \nCanadian or United States funds only. United States funds will be converted to \nCanadian funds. \n10.Traveller’s cheques and debit card transactions are considered as cash. \n11. Security deposits tendered in the form of cash, traveller’s cheques, certified cheques \nor debit card transactions will be refunded by a Government of Canada cheque. \nBonds \n12. General information on the completion and posting of bonds may be found in \nMemorandum D1-7-1, Posting Security for Transacting Bonded Operations. \n13. The officer should ensure that the bond number entered on the CAD is current and \napplies to the importer or the importer’s agent identified on it. Temporary importation \nprivileges will not be extended to those importers or their agents who are known to have \nexceeded their standing security limits, unless additional security is posted. \n14. When the security deposit is in the form of a bond, the amount identified on Form \nBSF865 would normally be for the full amount of the duties and taxes, including the \nGST/HST, which would be owed, if the goods were being imported permanently. \n15. Please contact the CBSA at the below stated mail address if you wish to provide \ninformation related to your financial security: \nCanada Border Services Agency \nattention: Commercial Registration Unit \n191 Laurier Avenue West, 12th floor \nOttawa, Ontario K1A 0L8 \n\n5 \n\nDocumentation \nCertificate of Origin \n16. Where the importer is claiming preferential tariff treatment under a free trade \nagreement, a certificate of origin or a declaration that the importer has a certificate of \norigin must normally be attached to the Form BSF865 or CAD. \n17. A certificate of origin is not required for goods valued at less than CAN$2,500 \nimported under the CUSMA. Instead, the importer may provide the following statement, \nwhich may be handwritten, stamped or typed on a commercial contract or invoice \ncovering the goods: \nI certify that the goods referenced in this invoice/sales contract originate under \nthe rules of origin specified for these goods in the Canada-United States-Mexico \nAgreement (CUSMA), and that further production or any other operation outside \nthe territories of the parties has not occurred subsequent to production in the \nterritories. \nName: \nTitle: \nCompany: \nStatus: (i.e., exporter or producer of the ", @@ -8557,7 +8557,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-4", "marginal_note": "Administrative Procedures Related to Form E29B, Temporary Admission Permit (part 4)", - "part": "", + "part": "Administrative Procedures Related to Form E29B, Temporary Admission Permit", "division": "", "heading": "", "text": "certified goods) Telephone: \nFacsimile: country of origin (i.e., United States, Mexico, or United States and Mexico) \nSignature: \nDate: \n18. Additional information is available in the D11-4 Memoranda series including, D11-4-\n2, Proof of Origin of Imported Goods, D11-4-13, Rules of Origin for Casual Goods Under \nFree Trade Agreements , D11-4-14, Certification of Origin , and the D11-5 Memoranda \nseries. \n\nCommercial Accounting Document (CAD) \n19. Where the goods are duty free when classified in Chapters 1 to 97 of the Customs \nTariff, and the legislative provision providing relief of the GST/HST does not require a \nsecurity deposit, the goods may be documented on a CAD. For example, an aircraft, \nimported temporarily to be repaired duty free under tariff item No. 8802.40.00 and \neligible for full relief of the GST/HST under paragraph 3(d) of the Non-taxable Imported \nGoods (GST/HST) Regulations, is accounted for on a CAD and GST/HST tax status \ncode 66 would be entered in the appropriate field. \n20. If the temporarily imported goods are not eligible for relief of the GST/HST, they \nmust be accounted for on a CAD and the GST/HST paid. Where the goods are subject \nto the full GST/HST and a security deposit is required for the customs duties owing, the \n6 \n\nimporter must present both a Form BSF865 and a CAD. Where the goods are eligible \nfor partial relief of the GST/HST, a CAD is sufficient. \nForm BSF865, Temporary Admission Permit \n21. Where the goods are eligible for full relief of the GST/HST and the officer \ndetermines a security deposit is warranted, it will be collected on a Form BSF865. In \ncases where a security deposit is not required but the officer wants to ensure that the \ngoods are exported, they are also documented on a Form BSF865. \n22. Detailed instructions for each field on the Form BSF865 appear in the Appendix of \nthis memorandum. \n23. The goods will not be released by the CBSA until a decision is made regarding the \nrequirement to document and/or post a security deposit. The importer or the importer’s \nagent may complete the Form BSF865 before the goods arrive at the port of entry. \nWhere time permits, the officer may assist in the completion of the Form BSF865, but, \ngenerally, importers requiring help will be directed to a broker. \n24. Each Form BSF865 is automatically assigned a transaction number in the CARM \nClient Portal (CCP) once submitted. \n25. Once the officer has processed the Form BSF865, a copy is returned to the importer \nor the importer’s agent. All copies returned to the importer or the importer’s agent must \nbe presented at the CBSA office of exit, together with the goods, at the time of export. \n26. The CBSA may request a copy of the broker’s written authorization to act on behalf \nof the importer. If the broker cannot produce this authorization, the goods will not be \nreleased from CBSA control until the importer contacts the CBSA. \nAcquittal ", @@ -8575,7 +8575,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-4", "marginal_note": "Administrative Procedures Related to Form E29B, Temporary Admission Permit (part 5)", - "part": "", + "part": "Administrative Procedures Related to Form E29B, Temporary Admission Permit", "division": "", "heading": "", "text": "27. Form BSF865 is acquitted and, if applicable, the security deposit is refunded, when: \n(a) the goods have been exported; or \n(b) the goods have been accounted for under the provisions of section 32 of \nthe Customs Act, and the duties owing have been paid; or \n(c) the goods have been destroyed and the destruction certified by an officer; or \n(d) the goods have been consumed or expended under prescribed \ncircumstances; or \n(e) the goods have been abandoned to the Crown. \n28. When the Form BSF865 is presented for acquittal, the acquittal office shall \ncomplete the acquittal portion of all copies of the form and date stamp and sign the \ncopies. If the Form BSF865 is presented for acquittal at an office other than the issuing \noffice, the acquittal office shall forward the acquitted importer copy to the issuing office. \n7 \n\nThe issuing office will process any applicable refund of the cash or cash-type security \ndeposit. \nExportation of Goods \n29. The period of temporary importation is terminated when the goods and all copies of \nthe Form BSF865 are returned to the importer or the importer’s agent at the time of \nimportation are presented at: \n(a) the CBSA office of exit, or \n(b) an inland CBSA office, in which case the goods will be forwarded in bond to \nthe CBSA office of exit under a cargo control document (CCD). The CCD \nnumber is used to acquit the Form BSF865. Memorandum D3-1-1, Policy \nRespecting the Importation and Transportation of Goods, contains more \ninformation on the manifesting and examination procedures concerning the \nexportation of in-bond goods. \n30. The goods are examined and compared with those listed on Form BSF865. If the \nofficer is satisfied that the goods being exported are those covered by the Form \nBSF865, the officer will acquit the Form BSF865. The completed Importer Receipt Copy \nand, where applicable, the Customs Broker Copy are returned to the importer. Where \nthe goods and the Form BSF865 are presented for export by a third party, such as a \nfreight forwarder, it is the importer’s responsibility to ensure that the Customs Broker \nCopy is provided to the broker. \n31. If all of the goods listed on Form BSF865 are not exported at the same time, details \nof each partial exportation are noted on all copies of the Form BSF865. The officer must \nclearly indicate the goods and quantities being exported and the date of exportation. \nThe officer will photocopy the pages and return the originals to the importer. \n32. When the importer cannot produce the required copies of Form BSF865 at the time \nof exportation, full details of the goods being exported and the circumstances are \nrecorded on an unnumbered Form BSF865. The Importer Receipt Copy and the \nCustoms Broker Copy (where applicable) of the unnumbered Form BSF865 are given to \nthe importer or the importer’s agent. These copies are acceptable proof of export when \nthe importer or the importer’s agent is asked to acquit the original Form BSF865, as ", @@ -8593,7 +8593,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-4", "marginal_note": "Administrative Procedures Related to Form E29B, Temporary Admission Permit (part 6)", - "part": "", + "part": "Administrative Procedures Related to Form E29B, Temporary Admission Permit", "division": "", "heading": "", "text": "long as the goods described on the unnumbered Form BSF865 match the description of \nthe goods on the incoming Form BSF865. \nGoods Remaining in Canada \n33. If the goods are to remain in Canada, the importer or the importer’s agent must \nsubmit a CAD together with any supporting documentation, to the nearest CBSA office, \naccompanied by all copies of the Form BSF865 returned to the importer or the \nimporter’s agent at the time of importation. If the temporary importation was for \n8 \n\ncasual/non-commercial goods, the importer may also visit the nearest CBSA office to \ninquire about paying the applicable duties and taxes and requesting a Form BSF715, \nCasual Goods Accounting Document from the CBSA. See Memorandum D17-1-3, \nCasual Importations for more information about Form BSF715. \n34. The date for determining the value for duty, the classification number and the rate \nof duty for importations remaining in Canada will normally be the date the goods \nentered Canada. The figures shown on the Form BSF715 or the CAD should match \nthe figures shown on the Form BSF865. An exception is made for changes in the \nvalue for duty. Additional information on the correct valuation of goods originally \nimported temporarily for conventions, etc. and subsequently sold in Canada may be \nfound in Memorandum D13-11-1, Goods Sold in Canada While Entered Temporarily \nfor Conventions and Exhibitions. \n35. The copies of Form BSF865 will be signed, date stamped and acquitted by \nreference to the transaction number on the accounting document. The acquitted \nImporter Receipt Copy and, where applicable, the Customs Broker Copy will be \nreturned to the importer or the importer’s agent. \n36. Where the security deposit was in the form of cash or a certified cheque, and the \namount is equal to the duties payable, no further action is required by the importer or \nthe importer’s agent. If the deposit exceeds the amount owing, a refund cheque will \nbe issued through the normal refund process. The refund cheque will be payable to \nthe party indicated on the Form BSF865. When the deposit is less than the duties \npayable, the difference between the amount of the deposit and the duties owing will \nbe collected immediately. Where there was no security deposit or the deposit was \nposted in the form of a bond, the duties owing will be collected immediately. In either \ncase, the requirement to pay immediately is waived if the importer or the importer’s \nagent presents a CAD. \nPartial Permanent Importation \n37. A Form BSF715 or a CAD must be presented when a portion of the goods \ndescribed on the Form BSF865 is to remain in Canada. \n38. If the officer is satisfied that the remainder of the goods has been exported, \ndestroyed or abandoned, the Form BSF865 will be fully acquitted. \n39. If the remainder of the goods are still in Canada, the details of the partial permanent \nimportation are noted on all copies of the Form BSF865. The officer will photocopy the ", @@ -8611,7 +8611,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-4", "marginal_note": "Administrative Procedures Related to Form E29B, Temporary Admission Permit (part 7)", - "part": "", + "part": "Administrative Procedures Related to Form E29B, Temporary Admission Permit", "division": "", "heading": "", "text": "Form BSF865 and return all originals to the importer or the importer’s agent. These \ncopies must be presented when the remainder of the goods is exported, destroyed or \nabandoned to the Crown. The acquitted Importer Receipt Copy and, where applicable, \nthe Customs Broker Copy will be returned to the importer or the importer’s agent. If \napplicable, a refund cheque will be issued through the normal refund process, payable \nto the party indicated on the Form BSF865. \n9 \n\nDestruction of Goods \n40. Where the goods are destroyed by accident, such as in a car crash or hotel fire, the \nCBSA will accept a report from a police officer or a fire marshal, attesting to the \ndestruction of the goods. A copy of this report is to be attached to the Form BSF865 and \nthe appropriate field is to be completed. \n41. When goods are destroyed in Canada under the supervision of an officer, the \nofficer witnessing the destruction will complete a Form E15, Certificate of \nDestruction/Exportation. The officer will acquit the Form BSF865 and the Importer \nReceipt Copy. Where appropriate, the Customs Broker Copy will be returned to the \nimporter or the importer’s agent. If applicable, a refund cheque will be issued through \nthe normal refund process, payable to the party indicated on the Form BSF865. \n42. If the goods are presented for destruction after the Form BSF865 has expired, \nand the importer would have been entitled to an extension of the period of \nimportation on request, the extension will be granted retroactively. If the goods were \nnot entitled to an extension, full duty and taxes are owed. \nAbandoned Goods \n43. If the importer or the importer’s agent wishes to abandon the goods to the Crown, \nthe goods, a written notification of intent to abandon the goods, and all copies of the \nForm BSF865 returned to the importer or the importer’s agent at the time of \nimportation must be presented at the nearest CBSA office. If, after examining the \ngoods, the officer is satisfied that they are those listed on Form BSF865, the officer \nwill acquit the form. The acquitted Importer Receipt Copy and, where applicable, the \nCustoms Broker Copy will be returned to the importer or the importer’s agent. If \napplicable, a refund cheque will be issued, through the normal refund process, \npayable to the party indicated on the Form BSF865. \n44. If the goods are presented together with a written notification of intent to abandon \nthem after the Form BSF865 has expired, and the importer would have been entitled \nto an extension of the period of importation on request, the extension will be granted \nretroactively. If the goods were not entitled to an extension of the period of \nimportation, full duty and taxes are owed. \nLost or Stolen Goods \n45. Unlike goods that are destroyed, goods that are lost or stolen have entered the \ndomestic market. \n46. If the goods were imported for commercial purposes, any security deposit will not ", @@ -8629,7 +8629,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-4", "marginal_note": "Administrative Procedures Related to Form E29B, Temporary Admission Permit (part 8)", - "part": "", + "part": "Administrative Procedures Related to Form E29B, Temporary Admission Permit", "division": "", "heading": "", "text": "be refunded and any duties and taxes owing will be collected. Importers should ensure \nthat any insurance claims include the cost of the duties and taxes owed. \n47. Where the goods were imported temporarily for non-commercial purposes, the \nCBSA will take into consideration the circumstances surrounding each case and the \nRegional Director General may exercise discretion in refunding the security deposit \n10 \n\nor waiving the requirement to pay the duties and taxes owing. \nTime Limits \nExtensions \n48. Form BSF865 are issued for a specified period, in accordance with time \nlimitations outlined in the legislation or regulations that entitled the goods to relief of \ncustoms duties or taxes, including the GST/HST. Duties and taxes, including the \nGST/HST, are owed on any goods that remain in Canada after the Form BSF865 has \nexpired. \n49. If it is impossible or impracticable to export the goods on or before the expiry date \nof the Form BSF865, the importer can apply for an extension of the period of \nimportation. This application should be made before the expiry date. Depending on \nthe terms of the relevant legislation, an extension may be granted by either the \nnearest CBSA office or the regional CBSA office. The memoranda listed in paragraph \n1 provide greater detail on the authorized periods of temporary importation. The \nimporter may be required to present the goods for examination when requesting an \nextension. \n50. After determining that the goods qualify for an extension, the designated \nemployee responsible for processing entries may complete the “extended to” field on \nForm BSF865 or cancel the original Form BSF865 and issue a new one. The original \ndate of importation must be clearly identified in field 40 of the new Form BSF865, so \nthat the authorized time periods are respected. \n51. Extensions will be granted on a case-by-case basis when the request is \nreceived after the expiry date of the Form BSF865. \nUnacquitted \n52. Any goods remaining in Canada beyond the expiry date of Form BSF865 without \nauthorization from the CBSA are subject to the payment of duties and taxes, as if the \ngoods were being accounted for according to section 32 of the Customs Act. \n53. Once the Form BSF865 has expired, the designated employee responsible for \nmonitoring them will contact the importer or the importer’s agent, seeking proof of \nexport or payment of duty and tax on the goods. Where it is not possible to present \nthe goods because they have already been exported, alternate acceptable forms of \nproof of export are identified in paragraph 60. \n54. If the importer or the importer’s agent fails to respond to the request, any funds \n(i.e., cash, cheques and debits) posted as a security deposit will be taken to account. \nWhen there is sufficient information and the importation is a commercial entry, the \nsecurity deposit will be accounted for on a CAD. When there is insufficient ", @@ -8647,7 +8647,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-4", "marginal_note": "Administrative Procedures Related to Form E29B, Temporary Admission Permit (part 9)", - "part": "", + "part": "Administrative Procedures Related to Form E29B, Temporary Admission Permit", "division": "", "heading": "", "text": "information or the importation is non-commercial, the security deposit will be \naccounted for on a Form BSF715. The importer’s copy will be sent to the importer. \n\n55. If there was no security deposit or the amount taken in the form of cash or a \n11 \n\ncertified cheque was less than the duty and taxes owing, the account will then be \ntransferred to the CBSA Collection Section of the Revenue Accounting and \nReporting Division (RARD) for further action. A Form K23, Invoice, will be prepared \nand submitted to the RARD with supporting documentation such as a copy of the \nForm BSF865, a copy of any requests for payment or proof of export, a chronology \nof all attempts to contact the importer, and any other relevant documentation. The \nimporter’s copy of the Form K23 will be forwarded to the importer along with the \nimporter’s copy of the CAD or Form BSF715. \n56. Where the security deposit was in the form of a bond, use of the bond will be \nsuspended and a claim for payment will be filed with the issuing association. In this \ncase, the client will be unable to use its bond, either to open a new Form BSF865 \nor to obtain an extension on an existing Form BSF865. The officer should write \n“bond suspended” on his list or file. However, existing non-expired E29Bs should \nnot be cancelled or changed. \nRefund Procedures for Security Deposits Taken to Account \n57. After a security deposit has been taken to account, the importer or the importer’s \nagent may request a refund. The importer or the importer’s agent must submit a \nCAD – Adjustment, a copy of the Form BSF715 or CAD, and, where appropriate, a \ncopy of the Form K23, along with satisfactory proof that the goods have been \nexported, duty-paid, destroyed or abandoned, in accordance with customs \nregulations. \n58. The four-year period established for submitting refund claims under \nsubparagraph 74(3)(b)(i) of the Customs Act will apply. The period begins on the \ndate the Form BSF865 as processed. \nAlternate Proof of Export \n59. Where the importer fails to acquit the Form BSF865 at the time of export, the \nfollowing documents may be accepted as alternate proof of exportation: \n(a) a consumption entry or landing certificate for the country to which the goods \nwere exported; \n(b) a United States Certificate of Disposition of Imported Merchandise (C.F. 3227); \n(c) an export declaration such as a Canadian Export Reporting System (CERS) \ndeclaration or a G7 EDI Export Report; \n(d) a Form E15; \n(e) a Form A8A, Cargo Control Document; IATA airway bill, master airway \nbill, or a consist sheet for couriers that do not use IATA waybills; or a \nForm A6A, Freight/Cargo Manifest; or \n(f) other documentation that establishes that the goods were exported \nincluding but not limited to purchase orders and invoices, shipping \n12 \n\ndocuments, requisitions, inventory reports, processes or production records, \nstocking records, sales invoices, accounts payable and accounts receivable, \ncarrier contracts, waivers and/or reports. ", @@ -8665,7 +8665,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-4", "marginal_note": "Administrative Procedures Related to Form E29B, Temporary Admission Permit (part 10)", - "part": "", + "part": "Administrative Procedures Related to Form E29B, Temporary Admission Permit", "division": "", "heading": "", "text": "60. The information provided by the alternate proof of export must be sufficient to \nsatisfy the officer responsible for Forms BSF865 that the goods exported are those \non the Form BSF865 and that the goods were exported before the expiry date of the \nForm BSF865. \n61. In the case of non-commercial importations only, the CBSA may accept an \naffidavit signed by a justice of the peace, a police officer or other authorized person \nin a foreign country attesting to the fact that the goods are in that country . An \naffidavit signed by the importer and witnessed by one of these officials is not sufficient. \nIn the latter case, the official is attesting to the legitimacy of the importer’s signature \nonly. \nAppendix \nForm BSF865 - Temporary Admission Permit Completion \nInstructions \nThe following instructions are intended to assist with the completion of Form BSF865 - \nTemporary Admission Permit. The instructions are numbered to correspond with the \nnumbered fields on the form. \n\nAll fields on Form BSF865 - Temporary Admission Permit are mandatory unless \notherwise indicated in the instructions below. Any fields shaded with grey will auto \npopulate within the CBSA Assessment and Revenue Management (CARM) portal. \n\nField No. 1 – Temporary Permit Transaction No. – Will auto populate within the \nCARM portal. \n\nField No. 2 – Previous Transaction No. – Show the transaction number of the \nprevious goods receipt for a temporary admission permit, if applicable. \n\nField No. 3 – Cargo Control No. – Show the carrier code combined with a unique \nshipment number, exactly as it appears on the cargo control document, including the \ncarrier code. \n\nField No. 4 – Importer Business No. – Show the 15 digit registration number, made up \nof the 9 digit business number assigned by Canada Revenue Agency and the six digit \nalpha-numerical number, used to uniquely identify the businesses’ import/export \naccount that the goods are being imported under. \n\nField No. 5 – Importer Name – Show the name of the importer that is importing the \ngoods into Canada. \n13 \n\nField No. 6 – Importer Address – Show the address of the importer that is importing \nthe goods into Canada. \n\nField No. 7 – Importer Telephone Number – Show the telephone number of the \nimporter that is importing the goods into Canada. \n\nField No. 8 – Broker/Agent Business No. – Show the broker or agent’s business \nnumber that represents the importer that is importing the goods, if applicable. \nField No. 9 – Broker/Agent Name – Show the broker or agent’s complete name, if \napplicable. \nField No. 10 – Broker/Agent Address – Show the broker or agent’s complete \naddress, if applicable. \nField No. 11 – Broker/Agent Telephone No. – Show the broker or agent’s telephone \nnumber, if applicable. \nField No. 12 – Destination in Canada – Show the full address of the place to which the \ngoods are being shipped in Canada. \n\nField No. 13 – Arrival Date – Show the date that the goods will enter Canada if known. ", @@ -8683,7 +8683,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-4", "marginal_note": "Administrative Procedures Related to Form E29B, Temporary Admission Permit (part 11)", - "part": "", + "part": "Administrative Procedures Related to Form E29B, Temporary Admission Permit", "division": "", "heading": "", "text": "The date must be in the future. Any date occurring prior to submission will be rejected. \n\nField No. 14 – Estimated Date of Arrival – Show estimated date that the goods will \nenter Canada. The date must be in the future. Any date occurring prior to submission \nwill be rejected. \n\nField No. 15 – Extension Date Description – Provide a brief description of the \nextension date reason (maximum of 132 characters). \n\nField No. 16 – Expiry Date - Show the last day of the intended period of temporary \nimportation of the goods. \n\nField No. 17 – Extension Date – If the time limit has been extended, show the new \nexpiry date, which replaces the date shown in field 16. \n\nField No. 18 – Estimated Deposit – Show the estimated deposit. Will auto populate \nwithin the CARM portal. \n\nField No. 19 – Deposit – Show the dollar amount of the deposit. To be determined and \nentered by the Border Services Officer (BSO). \n\nField No. 20 – Low Risk Authority – Show whether goods qualify, this must be pre-\napproved. \n14 \n\nField No. 21 – Low Risk Authority Description – Show which of the three approved \ncategories the goods belong too; Goods for Emergency Use, Cold Weather Testing \nProgram, Horses. \n\nField No. 22 – Use in Canada - Provide a brief description of the intended use of the \ngoods (maximum of 132 characters). \n\nField No. 23 – Gross Weight – Show the gross weight of goods being imported. \n\nField No. 24 – Mode of Transport – If you are completing on the CARM portal select \nfrom the drop down box. If completing manually show the code for the mode of transport \nbeing used. Refer to D17-1-10 Appendix A field 16 \n\nField No. 25 – CBSA Office – If you are completing on the CARM portal select from the \ndrop down box. If completing manually show the CBSA office code where the goods will \narrive. Refer to D17-1-10 Appendix A field 18. \n\nField No. 26 – Vendor Line No. – Show the vendor line number. Will auto populate \nwithin the CARM portal. \n\nField No. 27 – Vendor Name. - Show the name of the vendor or the consignor as it \nappears on the supporting invoice. \n\nField No. 28 – Vendor Address - Show the address of the vendor or the consignor as \nit appears on the supporting invoice. \n\nField No. 29 – Vendor Telephone No. - Show the telephone number of the vendor or \nthe consignor as it appears on the supporting invoice. \n\nField No. 30 – Commodity Line No. – Show the commodity line number. Will auto \npopulate within the CARM portal. \n\nField No. 31 – Narrative Description - Provide a brief description of the goods being \nimported (maximum of 132 characters). \n\nField No. 32 – Classification No. - Show the correct classification number as \nindicated in the Customs Tariff for each commodity included in the shipment covered by \nthe TAP. \n\nField No. 33 – Classification Description – Show the classification description. Will \nauto populate within the CARM portal. \n\nField No. 34 – Quantity – Show the quantity of goods, in the unit of measure required \nby the Customs Tariff. \n\n15 \n", @@ -8701,7 +8701,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-4", "marginal_note": "Administrative Procedures Related to Form E29B, Temporary Admission Permit (part 12)", - "part": "", + "part": "Administrative Procedures Related to Form E29B, Temporary Admission Permit", "division": "", "heading": "", "text": "Field No. 35 – Unit of Measure – Show the unit of measure of each commodity as \nspecified in the Customs Tariff. If you are completing on the CARM portal select from \nthe drop down box. If completing manually show the code for the unit of measure being \nused. Refer to D17-1-10 Appendix B for a list of measure codes. \n\nField No. 36 – Country of Origin – Show the country code which identifies a location \n(i.e. country code) of growth, manufacture or production of goods. If you are completing \non the CARM portal select from the drop down box. If completing manually show the \ncode for the country of origin. Refer to D17-1-10 Appendix E for a list of country codes \n\nField No. 37 – U.S. State – Show the U.S. State code when the country of origin is the \nUnited States. If you are completing on the CARM portal select from the drop down box. \nIf completing manually show the code for the U.S. state. Refer to D17-1-10 Appendix E \nfor a list of US. State codes. \n\nField No. 38 – Place of Export Code – Show the country code which identifies a \nlocation from where the goods were shipped directly to the receiving location (i.e. \ncountry code or state code). If you are completing on the CARM portal select from the \ndrop down box. If completing manually show the code for the place of export. Refer to \nD17-1-10 Appendix F for a list of country codes. \n\nField No. 39 – Place of Export Code State – Show the States name/code when the \nPlace of Export is the United States. If you are completing on the CARM portal select \nfrom the drop down box. If completing manually show the code for U.S. export state. \nRefer to D17-1-10 Appendix E for a list of US. State codes. \n\nField No. 40 – Tariff Treatment Code – Show the code representing the particular tariff \ntreatment that is allowed for the country of origin and a specified place of export. If you \nare completing on the CARM portal select from the drop down box. If completing \nmanually show the code for the tariff treatment being used. Refer to D17-1-10 \nAppendix F for a list of tariff treatment codes. \n\nField No. 41 – Tariff Code – Show the first four digits of the tariff code 9993.00.00 to \nindicate the commercial goods are imported into Canada temporarily. \n\nField No. 42 – Value Currency Conversion – Show the amount in the currency \nspecified on the invoice to a maximum of two decimal points. For assistance in \ndetermining the amount to be shown in this field, consult the Memoranda D13 series. \n\nField No. 43 – Currency – Show the currency code the importer paid for the goods. If \nyou are completing on the CARM portal select from the drop down box. If completing \nmanually show the code for the currency being used. Refer to D17-1-10 Appendix D for \na list of currency codes. \n\nField No. 44 – Exchange Rate - Show the exchange rate for the currency code \nprovided in the Currency Code field, as of the Date of Direct Shipment. \n16 \n\nField No. 45 – Special Authority OIC - Show the Order-in-Council (OIC) that provides ", @@ -8719,7 +8719,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-4", "marginal_note": "Administrative Procedures Related to Form E29B, Temporary Admission Permit (part 13)", - "part": "", + "part": "Administrative Procedures Related to Form E29B, Temporary Admission Permit", "division": "", "heading": "", "text": "partial or full relief or remission of duties and/or taxes, if applicable. \n\nField No. 46 – Alcohol Percent - Show the percentage of alcohol contained in the \ngoods, if applicable. Show the amount in dollars and cents separated by a decimal \npoint. \n\nField No. 47 – Value for Duty Code - Show the code for which the value for duty was \ndetermined. If you are completing on the CARM portal select from the drop down box. If \ncompleting manually show the code for value for duty being used. Refer to D17-1-10 \nfield 48 in Appendix A for a list of VFD codes. \n\nField No. 48 – Excise Tax Code - Show the code that indicates what excise tax rate or \nexemption code is applicable to the commodity, if the goods are subject to excise tax. If \nyou are completing on the CARM portal select from the drop down box. If completing \nmanually show the Excise Tax code being used. For a list of codes consult Memoranda \nD18 series. \n\nField No. 49 – Destination Province - show the province or territory code where the \ngoods are destined to be delivered in Canada. For a list of provinces refer to field 60 in \nAppendix A. \n\nField No. 50 – PST/HST Amount - Show the total amount of Provincial Sales Tax \n(PST) / Harmonizes Sales Tax (HST) or Quebec sates tax (QST) if applicable. Show the \namount in dollars and cents separated by a decimal point. \n\nField No. 51 – GST Code - Show the code used to determine applicable GST status. \nFor a list of codes consult Memoranda D18 series. \n\nField No. 52 – Value for Duty – Show the value for duty. Will auto populate within the \nCARM portal. \n\nField No. 53 – Customs Duty – Show the customs duty. Will auto populate within the \nCARM portal. \n\nField No. 54 – Excise Duty – Show the excise duty. Will auto populate within the \nCARM portal. \n\nField No. 55 – Excise Tax – Show the excise tax. Will auto populate within the CARM \nportal. \n\nField No. 56 – Value for Tax – Show the value for tax. Will auto populate within the \nCARM portal. \n\nField No. 57 – GST – Show the GST. Will auto populate within the CARM portal. \n17 \n\nField No. 58 – Commodity Duties and Taxes – Show the commodity duties and taxes. \nWill auto populate within the CARM portal. \n\nDeclaration Totals \n\nField No. 59 – Value for duty – Show the value for duty total. Will auto populate within \nthe CARM portal. \n\nField No. 60 – Customs Duties – Show the customs duties total. Will auto populate \nwithin the CARM portal. \n\nField No. 61 – Excise Duty – Show the excise duty total. Will auto populate within the \nCARM portal. \n\nField No. 62 – Excise Tax – Show the excise tax total. Will auto populate within the \nCARM portal. \n\nField No. 63 – GST – Show the GST total. Will auto populate within the CARM portal. \n\nField No. 64 – PST/HST – Show the PST/HST total (if applicable). Will auto populate \nwithin the CARM portal. \n\nField No. 65 – Total Duties and Taxes – Show the total duties and taxes. Will auto \npopulate within the CARM portal. \n", @@ -8737,7 +8737,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-1-4", "marginal_note": "Administrative Procedures Related to Form E29B, Temporary Admission Permit (part 14)", - "part": "", + "part": "Administrative Procedures Related to Form E29B, Temporary Admission Permit", "division": "", "heading": "", "text": "Field No. 66 – Declaration True and Complete – Nothing to populate in this field. \n\nField No. 67 – Importer – If the importer is completing the TAP they will check this box. \n\nField No. 68 – Agent – If the agent is completing the TAP they will check this box. \n\nField No. 69 – Signature Name – The name of the importer or importer’s agent who is \ncompleting and signing the TAP is to be shown. \n\nField No. 70 – Signature Contact No. – The contact telephone number for the importer \nor importer’s agent who is signing the TAP is to be shown. \n\nField No. 71 – CBSA office stamp – Space provided for the CBSA office stamp, the \ndate on which the goods were imported into Canada. \n\nField No. 72 – CBSA Officer Signature – Signature of the officer effecting release of \nthe goods into Canada. \n\nField No. 73 – Remarks – Space for any remarks the officer effecting the acquittal of \nthe permit. \n18 \n\nPrivacy Statement – It is important to ensure that the claimant’s certification is duly \ncompleted by the claimant or his authorized agent and signed. \nReferences \nPlease consult the following resources. \nApplicable legislation \n Customs Act \n Customs Tariff \n Income Tax Act \n Non-Taxable Imported Goods (GST/HST) Regulations \n Canadian Payments Act \n Temporary Importation (Tariff Item No. 9993.00.00) Regulations \nRelated D memoranda \nD1-7-1, D2-1-1, D2-1-2, D2-1-3, D2-2-1, D2-2-3, D2-3-4,D2-4-1, D2-6-4, D3-1-1, D3-1-5, \nD3-7-1, D8-1-1, D8-1-9, D11-4-2, D11-4-13, D11-4-14, D13-11-1, D17-1-3, D17-1-10, \nD21-3-1, D21-3-4, D21-4-3, D9 series, D11-5 series, D18 series, and D19 series. \nSuperseded Memorandum D \nD8-1-4 dated December 28, 2006 \nOther References \nForms A6A, B2, B3-3, B13A, BSF715, E15, E29B, K23, CAD \nRelated links \nCARM: Assess and pay duties and taxes on imported commercial goods \nCARM Client Portal \nCanada-United States-Mexico-Agreement \no Read the agreement and related texts \no Chapter 2: National Treatment and Market Access for Goods \nThe Administrative Monetary Penalty System \n\n19 \n\nContact us \nFor more information: \nContact CBSA border information services \nFor questions about the CBSA Assessment Revenue Management (CARM) system: \nCARM client support online form", @@ -9331,7 +9331,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-2-11", "marginal_note": "Goods Returning to Canada After Being Altered or Worked on Outside Canada (part 1)", - "part": "", + "part": "Goods Returning to Canada After Being Altered or Worked on Outside Canada", "division": "", "heading": "", "text": "Memorandum D8-2-11: Goods Returning \nto Canada After Being Altered or Worked \non Outside Canada \nOttawa, October 21, 2024 \nThis memorandum addresses various concerns that have been raised relating to the \nterm \"alteration\" as it appears in tariff item Nos. 9992.00.00 and 9971.00.00 of \nthe Customs Tariff and the term \"work\" as it appears in the Canadian Goods Abroad \nprovisions in sections 101 to 105 of the Customs Tariff. In addition, this memorandum \nclarifies the goods and services tax/harmonized sales tax (GST/HST) treatment of \ngoods returning to Canada after being altered or worked on abroad and the \ndocumentation of these goods. \nPlain language summary \nTarget audience: Importers of commercial goods. \nKey content: This memorandum addresses various concerns that have been raised \nrelating to the term \"alteration\" as it appears in tariff item Nos. 9992.00.00 and \n9971.00.00 of the Customs Tariff and the term \"work\" as it appears in the Canadian \nGoods Abroad provisions in sections 101 to 105 of the Customs Tariff. \nKeywords: CUSMA, CARM, Duty Drawback Program, Duties Relief Program, imports, \nexports, trade chain partners, customs duties. \nOn this page \n Updates made to this Memorandum D8-2-11 \n Guidelines and general information \no Definitions \no Difference between work and alteration \no Goods and services tax/harmonized sales tax (GST/HST) treatment \no Documentation \no Drawback \n Additional Information \n��� References \n Contact us \n2 \n\nUpdates made to this D-memo \n The revisions made in this memorandum do not affect or change any of the \nexisting policies, but reflect the replacement of Form B3 3, Canada Customs \nCoding Form & Form B2, Canada Customs Adjustment Request with the \nCommercial Accounting Declaration (CAD). \nGuidelines and general information \nDefinitions \n1. For the purposes of administering tariff item Nos. 9992.00.00 and 9971.00.00, the \nterm \"alteration\" consists of an operation that does not destroy the essential \ncharacteristics of a good or create a new or commercially different good. An operation \nor process that is part of the production or assembly of an unfinished good into a \nfinished good is not an alteration. This definition of \"alteration\" originates in Article 318 \nand Note 11 of the The Canada-United States-Mexico Agreement (CUSMA). The term \n\"essential characteristics\" is administered as meaning the important distinguishing \nfeatures or qualities of a good. For additional information regarding tariff item \nNos. 9971.00.00 and 9992.00.00 see Memoranda D8-2-25, Canadian Vessels Repaired \nor Altered in the United States, Mexico, Chile, Israel or Another CIFTA Beneficiary, \nColombia, Costa Rica, Peru, Jordan, Panama, Iceland, Liechtenstein, Switzerland or \nNorway and D8-2-26, Goods Re-entered After Repair or Alteration in the United States, \nMexico, Chile, Israel, or Another CIFTA Beneficiary, Costa Rica, Peru, Colombia, \nJordan or Panama. ", @@ -9349,7 +9349,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-2-11", "marginal_note": "Goods Returning to Canada After Being Altered or Worked on Outside Canada (part 2)", - "part": "", + "part": "Goods Returning to Canada After Being Altered or Worked on Outside Canada", "division": "", "heading": "", "text": "2. For the purposes of administering the Canadian Goods Abroad Program, the term \n\"work\" refers to an operation that changes the shape of a good or imparts new and \ndifferent characteristics to a good that become an integral part of the good itself and did \nnot exist in the good before the process was applied to it. An operation or process that \nis part of the production or assembly of an unfinished good into a finished good is also \nconsidered to be \"work.\" For the purposes of the Canadian Goods Abroad Program, an \n\"alteration\" is considered to be \"work.\" \n3. The term \"value of the processing\" used in this memorandum means the value of the \nalteration or work done abroad, the value of any assists and the value of any freight and \nassociated charges incurred prior to or at the place of direct shipment of the good back \nto Canada. With regards to owner-supplied equipment, which is Canadian-sourced, \nduty-paid or duty-free, such materials are considered to be \"assists\" and form part of the \nvalue of the processing of the good upon its return to Canada. At the time of export, the \nimporter can request a drawback of any customs duties previously paid on the owner-\nsupplied equipment. The transportation costs of sending the goods to a location outside \nCanada and the cost of insuring the goods from the date of export to the date the goods \n3 \n\nbegin their return journey to Canada also form part of the value of the processing \ncalculation. \nDifference between work and alteration \n4. In some cases, it is very clear when the process applied to a good is \"work.\" For \nexample, cloth exported and made into shirts and wood exported and made into tables. \nThe process applied to the goods materially altered the essential characteristics of the \ngoods. Therefore, the goods will not qualify for tariff item No. 9992.00.00 and the \nimporter should expect to pay full customs duty on the goods when they return to \nCanada, unless the goods meet the conditions of the Canadian Goods Abroad \nProgram. The Canada Border Services Agency (CBSA) must authorize use of the \nCanadian Goods Abroad Program before the goods are exported to be worked on. \n5. For example, tomato juice under tariff item No. 2009.50.00 is exported from Canada \nin barrels to the United States to be mixed with other vegetable juices and bottled into \nsingle servings. When the juice returns to Canada, it will have lost its classification as \ntomato juice. It will be a commercially different good classified under a different tariff \nitem (in this case, tariff item No. 2009.90.40). Therefore, the juice does not qualify under \ntariff item No. 9992.00.00. \n6. Where a good retains its essential characteristics after being processed, the process \nis still considered \"work\" if the process is a step in the manufacturing process. \n7. For example, wooden frames under tariff item No. 4414.00.00 imported from \nGermany are exported from Canada to the Barbados to be painted. When they return to ", @@ -9367,7 +9367,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-2-11", "marginal_note": "Goods Returning to Canada After Being Altered or Worked on Outside Canada (part 3)", - "part": "", + "part": "Goods Returning to Canada After Being Altered or Worked on Outside Canada", "division": "", "heading": "", "text": "Canada, a mirror is installed in the frames and they are offered for sale. Even though \nthe frames remain classified under tariff item No. 4414.00.00 and they will retain their \nessential characteristics, the painting of the frames is considered \"work,\" i.e. the \npainting is a step in the production of an unfinished good into a finished good. \nTherefore, the frames do not qualify under tariff item 9992.00.00. In addition, because \nthe frames are not a product of Canada, they do not qualify under the Canadian Goods \nAbroad Program and the frames are subject to full customs duty. \n8. Generally where the importer is the end-user of the goods, processes applied to the \ngoods while outside Canada that do not alter the essential characteristics of the goods \nare considered to be \"alterations.\" For example, school buses exported by a school \nboard to the United States to have seat belts installed are eligible under tariff item \nNo. 9992.00.00 because the school board is altering a finished good. However, school \nbuses exported by a school bus manufacturer to have seatbelts installed would not \nqualify for tariff item No. 9992.00.00 because the installation of the seatbelts in this case \nis a step in the production of an unfinished good into a finished good. \n4 \n\nGoods and services tax/harmonized sales tax (GST/HST) \ntreatment \n9. Goods returning to Canada that have been altered or worked on are subject to \ncustoms duties on the value of the good. The goods may be subject to GST/HST on \nthe value of the processing work. Section 13 of the Value of Imported Goods \n(GST/HST) Regulations may apply to goods classified under tariff item Nos. 9992.00.00 \nor 9971.00.00, accounted for under the Canadian Goods Abroad Program, or classified \nin Chapters 1 to 97 of the Customs Tariff. \n10. Where the conditions of section 13 of the Value of Imported Goods (GST/HST) \nRegulations are met, GST/HST is only payable on the value of the processing. \nGenerally, this treatment is conditional on the last importation of the good (i) not having \nbeen based on a reduced value; (ii) not having been made on a non-taxable basis; \nand (iii) not having given rise to an imported goods rebate for the tax on the importation. \n11. The good must also not have been supplied prior to its re-importation \nwithout GST/HST having applied to that supply as a result of the supply being made \noutside Canada or being a zero-rated supply for export. Also, the recipient of that supply \nmust not have been entitled to a non-resident rebate in respect of the supply. The \napplication of tax on the reduced value applies where the goods are exported for \nprocessing including adjustment, alteration, assembly, maintenance, manufacture, \nproduction, modification, overhaul, packaging, repackaging, repair or testing of the \ngoods. \n12. For information regarding the application of GST/HST to a specific importation, \nplease contact the Canada Revenue Agency at the number listed in paragraph 21 of ", @@ -9385,7 +9385,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-2-11", "marginal_note": "Goods Returning to Canada After Being Altered or Worked on Outside Canada (part 4)", - "part": "", + "part": "Goods Returning to Canada After Being Altered or Worked on Outside Canada", "division": "", "heading": "", "text": "this memorandum. \nDocumentation \n13. Where section 13 of the Value of Imported Goods (GST/HST) Regulations applies, \nthere are four different scenarios. For all four scenarios, the goods are accounted for on \nCommercial Accounting Declaration (CAD).The Tariff Item Nos. 9971.00.00 \nand 9992.00.00 Accounting Regulations, the Canadian Goods Abroad Program and \nsection 13 of the Value of Imported Goods (GST/HST) Regulations also require the \nimporter to present acceptable proof of export and an invoice containing a complete \ndescription and costs of the foreign processing. \n14. Scenario One: Classified under tariff item Nos. 9992.00.00 or 9971.00.00 — Where \nthe goods are entitled to the benefits of tariff item Nos. 9992.00.00 or 9971.00.00, the \nvalue for duty (VFD) reported on the CAD is the value of the processing. \"9992\" or \n\"9971\" must appear in the appropriate field to validate reporting the VFD in this manner. \nFailure to use one of these identifiers may result in the application of an Administrative \n5 \n\nMonetary Penalty (AMP) for incorrectly valuing the goods. The GST/HST owing will be \ncalculated on the value of the processing. \n15. Scenario Two: Duty free when classified in Chapters 1 to 97 of the Customs \nTariff — A two-line entry is required to correctly report the value for duty: \n1st line: The first line reports the value of the goods according to the valuation \nprovisions in the Customs Act. GST/HST tax status code \"66\" is entered in the \napplicable field. The customs duties and GST/HST owing calculated against this \nline are \"0.\" \n2nd line: The second line reports the same classification number as the first line \nbut the VFD in the applicable field is shown as the value of the processing. The \ncustoms duties owing will calculate as \"0\" and the GST/HST owing will be \ncalculated at the applicable rate. \n16. Scenario Three: Subject to customs duty, when classified in Chapters 1 to 97 of \nthe Customs Tariff, entitled to the provisions of the Canadian Goods Abroad Program — \nA two-line entry is required. \n1st line: The VFD on the first line is the Canadian value of the good at time of \nexport. The Canadian value of the good is calculated as the value of the good at \nthe time of importation according to the valuation provisions in the Customs Act, \nless the value of the processing work done outside of Canada. Special \nauthorization code 98-04-0101 is entered in the applicable field. This code fully \nremits the customs duties and GST/HST owing against this line. \n2nd line: The second line reports the same classification number but the VFD \nshown is the value of the processing. Customs duties and GST/HST are \ncalculated and collected on this VFD. \n17. Scenario Four: Subject to customs duty, when classified in Chapters 1 to 97 of \nthe Customs Tariff, not entitled to the provisions of the Canadian Goods Abroad \nProgram — A two-line entry is required. \n1st line: The first line shows the value for duty according to the valuation ", @@ -9403,7 +9403,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-2-11", "marginal_note": "Goods Returning to Canada After Being Altered or Worked on Outside Canada (part 5)", - "part": "", + "part": "Goods Returning to Canada After Being Altered or Worked on Outside Canada", "division": "", "heading": "", "text": "provisions in the Customs Act. GST/HST tax status code \"66\" is entered in the \napplicable field. Customs duties are paid against this line. \n2nd line: The second line reports the same classification number. The value for \nduty is the value of the processing and the customs duties owing as calculated \nby the first line. Special authorization code 90-0130 is entered in the applicable \nfield. This code provides relief from the customs duties that would otherwise be \ncalculated against this line. GST/HST is paid on the VFD. \n18. For example, a sailboat classified under tariff item No. 8903.91.00 manufactured in \nGreat Britain is imported into Canada without any hardware or a sail. It is sent from \nCanada to the United States to have brass hardware installed. The value of the \nprocessing (cost of the hardware, installation, transportation of the vessel to the factory \n6 \n\nin the United States and insurance) is $5,000. The vessel returns to Canada, the sail is \ninstalled and the vessel is offered for sale. The sailboat is not eligible for tariff item \nNo. 9992.00.00 because the process that it underwent in the United States was not an \nalteration. Although the sailboat retains its essential characteristics, it was not a finished \ngood when it was exported to the United States. The vessel would not qualify for the \nCanadian Goods Abroad Program because the sailboat is not a product of Canada. The \nCAD would be completed. \n19. Where section 13 of the Value of Imported Goods (GST/HST) Regulations does not \napply, the goods are documented on the CAD with a single line entry. The value for \nduty is reported according to the valuation provisions in the Customs Act, even where \nthe goods are entitled to the benefits of tariff item Nos. 9992.00.00 or 9971.00.00. In the \nlatter case, \"9992\" or \"9971\" must appear in the appropriate field to reduce the customs \nduties owing to \"0.\" The GST/HST is paid on the VFD. \nDrawback \n20. In the case where goods have been worked on while outside Canada and do not \nqualify for the Canadian Goods Abroad Program, but duty and tax were previously \napplied, the importer/exporter can apply for a drawback of the customs duties paid \nwhen the goods were originally imported. In the previous examples, outlined in \nparagraphs 7 and 18, the importer may be eligible for a drawback of the customs duties \npaid on the wooden frames when they were imported into Canada from Germany, and \non the sailboat when it was originally imported from Great Britain. For further \ninformation on drawbacks, refer to Memorandum D7-4-2, Duty Drawback Program, \nand Memorandum D7-4-3, CUSMA Requirements for Drawback and Duty Deferral. \nAdditional Information \n21. Any questions regarding the GST/HST should be directed to: \nManager, Goods Unit \nGeneral Operations and Border Issues Division \nExcise and GST/HST Rulings Directorate \nLegislative Policy and Regulatory Affairs Branch \nCanada Revenue Agency \nPlace de Ville, Tower \"A,\" 16th floor \n320 Queen Street ", @@ -9421,7 +9421,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-2-11", "marginal_note": "Goods Returning to Canada After Being Altered or Worked on Outside Canada (part 6)", - "part": "", + "part": "Goods Returning to Canada After Being Altered or Worked on Outside Canada", "division": "", "heading": "", "text": "Ottawa ON K1A 0L5 \nFacsimile: 613-990-1233 \nReferences \nPlease consult the following resources. \n7 \n\nApplicable legislation \n Customs Act \n Excise Tax Act \n Customs Tariff \n Tariff Item Nos. 9971.00.00 and 9992.00.00 Accounting Regulations \nNon-Taxable Imported Goods (GST/HST) Regulations Value of Imported Goods \n(GST/HST) Regulations \n Non-Taxable Imported Goods (GST/HST) Regulations (justice.gc.ca) \n Value of Imported Goods (GST/HST) Regulations (justice.gc.ca) \n The Canada-United States-Mexico Agreements (CUSMA) \n\nRelated D memoranda \nD7-4-2, D7-4-3, D8-2-1, D8-2-25, D8-2-26 \n\nSuperseded Memorandum D \nD8-2-11 dated March 31 2006 \nOther references \nCAD \nRelated links \n CARM: Assess and pay duties and taxes on imported commercial goods \n CARM Client Portal \n Canada-United States-Mexico-Agreement \no Read the agreement and related texts \no Chapter 2: National Treatment and Market Access for Goods \n The Administrative Monetary Penalty System \nContact us \nFor more information: \nContact CBSA border information services \n8 \n\nFor questions about the CBSA Assessment Revenue Management (CARM) system: \nCARM client support online form", @@ -9439,7 +9439,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-2-14", "marginal_note": "Tariff Item 9936.00.00 Apparel Samples (part 1)", - "part": "", + "part": "Tariff Item 9936.00.00 Apparel Samples", "division": "", "heading": "", "text": "Memorandum D8-2-14- Tariff Item 9936.00.00 Apparel Samples \nISSN 2369-2391 \nOttawa, October 21, 2024 \nThis memorandum outlines the conditions under which apparel samples qualify for customs duty-free \nentry under tariff item 9936.00.00. \nOn this page \n Updates made to this D-memo \n Definitions \n Guidelines \no Accounting \no Conditions \n Sample of a suitable statement \no Acceptable Proof of Use and Disposal \no Goods and Services Tax/Harmonized Sales Tax (GST/HST) \no Additional Information \n References \n Contact us \n Related links \nUpdates made to this D-memo \nThis D-memo has been updated to: \n reflect changes introduced by CARM, specifically, the need for importers to register their \nbusinesses in the CARM Client Portal (CCP) and delegate a business account manager \n include a link to onboarding support documentation under the “Related links” section \n include a link to the CARM Web page under the “Related links” section \nThese changes do not affect or change any of the existing policies or procedures. \nDefinitions \nFor the purpose of tariff item 9936.00.00: \napparel \nmeans articles of apparel referenced in the headings of the Schedule to the Customs Tariff, and includes footwear, \nheadwear, handwear, belts, ties, scarves, hosiery or other accessories, only if imported together with, and committed \nby design to form an integral part of, the apparel sample. \ndetermining the technical elements of manufacturing \nincludes activities such as studying the composition and content of the fabric; the diameter, length and smoothness of \nthe fibres; the force and elongation of the fibres; the dimensional change with whitening, water and heat; the \nregularity of the threads and pilosities; the resistance to aging, heat, abrasion and bursting, tearing, pilling, solvents \nand dry cleaning; the elasticity; and the thermal resistance. It also includes activities such as studying the cut and \nshape of the sample, the colors and decorations, the size, the texture, softness and thickness, the fashion \ntendencies, the print and embroidery, the weight of the clothing, the form and look, and the comfort. This list of \nactivities is not exhaustive. \nperson \nmeans an individual, a partnership, a corporation, a trust, the estate of a deceased individual or a body that is a \nsociety, a union, a club, an association, a commission or other organization of any kind. \nGuidelines \nAccounting \n1. The Customs Tariff requires goods of Chapter 99 to be classified under a dual classification system. Therefore, \nwhen accounting for apparel samples that qualify for duty free entry under tariff item 9936.00.00, the applicable ten-\ndigit classification number is entered in the Classification No field of the Customs Accounting Declaration (CAD) while \nonly the first four-digits of the eight-digit Chapter 99 tariff item is entered in the Tariff Code field . \n2. For example, classification number \"6101.20.00.00\" would be entered in the Classification No field of the Customs ", @@ -9457,7 +9457,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-2-14", "marginal_note": "Tariff Item 9936.00.00 Apparel Samples (part 2)", - "part": "", + "part": "Tariff Item 9936.00.00 Apparel Samples", "division": "", "heading": "", "text": "Accounting Declaration (CAD) for men’s cotton overcoats, and \"9936\" would be entered in the “Tariff Code” field for \nqualifying apparel samples classified under the Chapter 99 tariff item 9936.00.00. \n\nConditions \n3. Importers are required to keep a signed statement on file certifying the qualifying use of an eligible \napparel sample and are thereby deemed to have specified the use of the apparel sample at the time of \nreporting the goods under the Customs Act. In the case of a company, an authorized signing officer must \nsign the written statement. Clients are to keep a copy of this record on file for the period of six years \nfollowing the importation of the commercial goods and be prepared to present it to the Canada Border \nServices Agency (CBSA) when requested to do so. Following is a sample of a suitable statement. \nSample of a suitable statement: \nThis is to certify that apparel imported by [insert name of importer] and classified under tariff item \n9936.00.00 is imported for use in the development of sketches or patterns, or in determining the technical \nelements of manufacturing apparel. \nSignature of the user: \nName: \nAddress: \nOccupation: \nTelephone: \nFacsimile: \n4. The CBSA officer must be satisfied that the importer is in the business of designing apparel or fabrics \nand selling apparel, apparel designs, fabrics or fabric designs. \n5. The design work must be done in Canada by the importer and cannot be contracted out to a third party. \nThe apparel sold by the importer or produced based on the design work of the importer does not have to \nbe manufactured, in whole or in part, in Canada. \n6. Pre-production samples qualify under this tariff item. Pre-production samples are apparel samples \nbased on designs developed in Canada. The designs are sent abroad to be produced and the pre-\nproduction sample is returned to Canada for approval before production. The pre-production sample does \nnot have to be based on a design developed from an imported apparel sample. \n7. If only parts of the apparel sample are used in the development of sketches or patterns, or in \ndetermining the technical elements of manufacturing apparel, the apparel sample is still eligible under \ntariff item 9936.00.00. For example, the importer may decide to use only the collar, sleeves or buttons of \nthe sample. The design does not have to be an exact copy of the imported apparel sample. \n8. Where there is any doubt as to the eligibility of the goods, the importer must pay any applicable duties \nand taxes at the time of accounting. \nAcceptable Proof of Use and Disposal \n9. The importer should be prepared to present proof of how the apparel sample was used and disposed of. \n10. If the goods are diverted to a non-qualifying use the importer must, within ninety days of the diversion, \ncorrect the declaration of the tariff classification and pay any duties and taxes owed. For example, duties and ", @@ -9475,7 +9475,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-2-14", "marginal_note": "Tariff Item 9936.00.00 Apparel Samples (part 3)", - "part": "", + "part": "Tariff Item 9936.00.00 Apparel Samples", "division": "", "heading": "", "text": "taxes are owed if the importer decides to exchange, sell or trade the apparel sample in either the wholesale or \nretail markets in Canada within four years after the goods were accounted for. Any non-qualifying use of the \ngoods within four years from the date of accounting, where conditional relief was claimed, constitutes a \ndiversion. \n11. Proof of disposal is required to confirm that the apparel sample was not exchanged, sold or traded in either \nthe wholesale or retail markets in Canada. Acceptable proof of disposal includes, but is not limited to, a \ncompleted Form E15, Certificate of Destruction/Exportation, certified by a CBSA officer. \n12. Internal inventory control documents and copies of reports, sketches or patterns can also be used to \nconfirm that the imported goods met the conditions of the tariff item. Additional information is available \nin Memorandum D17-1-21, Maintenance of Records in Canada by Importers. \n13. To correct a declaration of tariff classification, a fully completed Customs Accounting Declaration (CAD) \nmust be submitted. For instructions on the coding and completion of a CAD, please refer to Memorandum D17-\n2-1, Adjusting Commercial Accounting Declarations. \n14. The obligation to make a correction in respect of diverted samples ends four years after the goods were \naccounted for provided the goods were used in a qualifying manner. \nGoods and Services Tax/Harmonized Sales Tax (GST/HST) \n15. The GST/HST applies to goods imported under tariff item 9936.00.00. \nAdditional Information \n16. For certainty regarding the tariff classification of a particular good, importers may request an advance \nruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advance \nRulings for Tariff Classification. \n\nReferences \nConsult these resources for further information. \nApplicable legislation \n Customs Act \n Customs Tariff \nSuperseded memoranda D \nD8-2-14 dated November 30, 2015 \nIssuing office \nTrade Policy Division \nTrade Programs and Anti-dumping Directorate \nCommercial and Trade Branch \nContact us \nContact border information services \nRelated links \n CARM: The new way to assess and pay duties and taxes on imported commercial goods (cbsa-\nasfc.gc.ca) \n Onboarding documentation \n D11-11-3 \n D17-1-21 \n D17-2-1 \n E15", @@ -9547,7 +9547,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-2-16", "marginal_note": "Plain language summary", - "part": "", + "part": "Courier Imports Remission", "division": "", "heading": "", "text": "Target audience: Anyone importing commercial and casual goods through the use of a courier. Key content: Overview of the CIRO ; remissions of customs duties and taxes under the Order; ineligible goods and transactions; how to make a claim; how to correct or adjust a claim. Keywords: Courier Imports Remission Order ; commercial goods; casual goods; duties; taxes; importation; CARM.", @@ -9565,7 +9565,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-2-16", "marginal_note": "On this page", - "part": "", + "part": "Courier Imports Remission", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines General Exceptions Other considerations Procedures for claiming the Courier Imports Remission Order Corrections and adjustments Compliance verification activities\n- References\n- Contact us", @@ -9583,7 +9583,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-2-16", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Courier Imports Remission", "division": "", "heading": "", "text": "This memorandum has been revised to:\n- provide further information related to the Courier Imports Remission Order (CIRO); and\n- introduce new changes related to the Canada Border Services Agency (CBSA) Assessment and Revenue Management (CARM) system of record.", @@ -9601,7 +9601,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-2-16", "marginal_note": "Definitions", - "part": "", + "part": "Courier Imports Remission", "division": "", "heading": "", "text": "1. In this memorandum, the following definitions apply:\nCommercial Accounting Declaration (CAD) The customs document used to account for goods imported into Canada. Courier A commercial carrier that is engaged in scheduled international transportation of shipments of goods other than goods imported by mail.", @@ -9619,7 +9619,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-2-16", "marginal_note": "Guidelines", - "part": "", + "part": "Courier Imports Remission", "division": "", "heading": "", "text": "General\n2. The Courier Imports Remission Order (CIRO) applies to all qualifying goods imported into Canada and transported by courier services.\n3. The CIRO grants remission of customs duties and taxes in respect of imported goods, other than goods imported from Mexico or the United States, that are transported by courier and have a value for duty of $20 Canadian dollars (CAD) or less.\n4. Goods imported from Mexico or the United States that are transported by courier may qualify for the remission of the:\n- customs duties, if the goods have a value for duty of $150 or less; and\n- sales and excise taxes, if the goods have a value for duty of $40 or less.\nExceptions\n5. The following goods are ineligible for the remission of customs duties and taxes under the CIRO:\n- alcoholic beverages, cannabis products, vaping products, tobacco products;\n- goods classified under tariff item No. 9816.00.00 and goods for which the value for duty is reduced by the application of section 85 of the Customs Tariff ; and\n- books, newspapers, magazines, periodicals and other similar publications where the supplier is required to register under Subdivision d of Division V of Part IX of the Excise Tax Act and has not registered.\n6. For more information, see the definition of “goods” in paragraph 2 of the CIRO.\n7. The CIRO does not apply to the following commercial transactions:\n- imported goods that are purchased from a retailer in Canada and shipped to the purchaser directly from a place situated out of Canada;\n- imported goods that are purchased or ordered through or from an address, a post office box or a telephone number in Canada; or\n- goods that are imported by a person other than the person in Canada who ordered or purchased the goods.\nOther considerations\n8. To receive the benefit of the CIRO, or the benefit of non-taxable status under Schedule VII to the Excise Tax Act , the total shipment must be subject to a single transaction. It is not acceptable to divide a shipment into several packages so that individual shipments have a value for duty below the thresholds prescribed in the CIRO.\n9. Where the value for duty of the shipment exceeds the thresholds outlined in CIRO, customs duties are applicable to the entire value of the shipment, in accordance with the Customs Tariff .\n10. Under the Canada-United States-Mexico Agreement (CUSMA), Canada has agreed to maintain a de minimis threshold for courier shipments from the US or Mexico of at least CA $150 for customs duties and CAD $40 for taxes.\n11. Goods do not need to originate from a CUSMA Party to benefit from the higher de minimis threshold, but must be shipped from the US or Mexico where the goods must have entered into the commerce of either Party, prior to being shipped to Canada.\n12. Goods that are transshipped via the United States or Mexico, and do not enter the commerce of the United States or Mexico, are subject to the lower CAD $20 de minimis threshold set out in paragraph 4 of the CIRO. Also, goods that were manufactured in the United States and transshipped or shipped from another country (other than Mexico) will be subject to lower de minimis threshold.\n13. Goods imported into Canada from countries other than the Unites States and Mexico will continue to benefit from a duty and tax remission threshold of up to CAD $20.\nProcedures for claiming the Courier Imports Remission Order\n14. The following codes have been created for use in the Special Authority OIC field in the CARM system of record to claim the CIRO (Order in Council number 85-2955) or the benefit of non-taxable status under Schedule VII to the Excise Tax Act :\n- 85-2955-1: CIRO shipments with a value for duty of CAD $0 - $20 (other than those imported from the United States or Mexico);\n- 85-2955-2: CIRO shipments with a value for duty of CAD $0 - $40 (imported from the United States or Mexico); and\n- 85-2955-3: CIRO shipments with a value for duty of CAD $40.01 - $150 (imported from the United States or Mexico.\n15. Goods falling into categories 85-2955-1 and 85-2955-2 do not require accounting under section 32 of the Customs Act . Goods which are restricted, controlled or regulated may qualify under the CIRO or non-taxable status under Schedule VII to the Excise Tax Act , however they must be accounted for using the appropriate code.\n16. Qualifying goods imported from the United States or Mexico, and having a value for duty of CAD $40.01 to $150, must be accounted for and any applicable duties and taxes must be paid. When claiming CIRO under these circumstances, 85-2955-3 must be shown in the Special Authority OIC field and United States or Mexico must be indicated as the Place of Export.\n17. Qualifying goods released under the CLVS Program, and having a value for duty of CAD $40.01 to $150, must be accounted for on a Commercial Accounting Declaration (CAD), Type F. Qualifying goods can be accounted for individually on a transaction-by-transaction basis or consolidated if the information is the same for each of the following:\n- Business Number, import/export account;\n- Place of Export (United States or Mexico);\n- Special Authority OIC (85-2955-3);\n- Excise Tax Rate;\n- Rate of GST; and\n- Rate of PST.\n18. Qualifying goods released outside of the CLVS Program, and having a value for duty of CAD $40.01 to $150, must be accounted for on a CAD, Type AB or C.\n19. Further information relating to the completion and submission of accounting documentation can be found in Memorandum D17-1-10: Coding of Customs Accounting Documents and Memorandum D17-1-5: Accounting for Commercial Goods .\nCorrections and adjustments\n20. A correction or adjustment may be submitted if the imported goods were eligible for CIRO or non-taxable status under Sections 7 or 7.01 of Schedule VII to the Excise Tax Act , but the benefit was not claimed at the time of accounting.\n21. Information on how to submit a correction for commercial goods can be found in Memorandum D17-1-5: Accounting for Commercial Goods .\n22. Information on how to submit an adjustment for commercial goods can be found in Memorandum D17-2-1: Adjusting Commercial Accounting Declarations .\n23. Adjustments for non-commercial goods must be made through Form B2G: CBSA Informal Adjustment Request or through CREDITS for authorized CLVS Program participants. For more information on non-commercial adjustments, refer to Memorandum D6-2-6: Refund of Duties and Taxes on Non-Commercial Importations .\nCompliance verification activities\n24. All goods for which the CIRO or the benefit of non-taxable status under Schedule VII to the Excise Tax Act is claimed may be subject to CBSA compliance verification activities. The CBSA may request for further documentation to substantiate the data reported or declared to the CSBA for the purposes of claiming this benefit. Such documentation may include: a Canada Customs Invoice, Commercial Invoice, etc.", @@ -9637,7 +9637,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-2-16", "marginal_note": "References", - "part": "", + "part": "Courier Imports Remission", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Act\n- Excise Tax Act\n- Financial Administration Act\n- Customs Tariff\n- Accounting for Imported Goods and Payment of Duties Regulations\n- Courier Imports Remission Order\n- Memorandum D6-2-6: Refund of Duties and Taxes on Non-commercial Importations\n- Memorandum D17-1-5: Accounting for Commercial Goods\n- Memorandum D17-1-10: Coding of Customs Accounting Documents\n- Memorandum D17-2-1: Adjusting Commercial Accounting Declarations\nSuperseded D memoranda\nD8-2-16 dated September 7, 2016\nIssuing office\nPostal and Courier Programs Unit Program and Policy Management Division Commercial Program Directorate Commercial and Trade Branch", @@ -9817,7 +9817,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-2-26", "marginal_note": "Plain language summary", - "part": "", + "part": "Goods Returned After Repair or Alteration in the United States, Mexico, Chile, Israel or Another CIFTA Beneficiary, Colombia, Costa Rica, Peru, Jordan or Panama", "division": "", "heading": "", "text": "Target audience: Importers of commercial goods. Key content: When goods may be returned to Canada duty free after export for repair or alteration; how to account for such goods; documents required; how to correct a declaration; interest and penalties. Keywords: CARM, duty free, imports, exports, repair, alteration, free trade partner, trade chain partner, GST/HST.", @@ -9835,7 +9835,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-2-26", "marginal_note": "On this page", - "part": "", + "part": "Goods Returned After Repair or Alteration in the United States, Mexico, Chile, Israel or Another CIFTA Beneficiary, Colombia, Costa Rica, Peru, Jordan or Panama", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines and general information Goods and Services Tax (GST)/Harmonized Sales Tax (HST) Definitions: Repair or alteration\n- General accounting procedures Corrections, re-determinations and further re-determinations Audit, examination, or verification Interest and penalties\n- References\n- Contact us\n- Related link", @@ -9853,7 +9853,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-2-26", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Goods Returned After Repair or Alteration in the United States, Mexico, Chile, Israel or Another CIFTA Beneficiary, Colombia, Costa Rica, Peru, Jordan or Panama", "division": "", "heading": "", "text": "This memorandum has been revised to highlight changes that have been implemented through the new CBSA Assessment Revenue Management (CARM) system.", @@ -9871,7 +9871,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-2-26", "marginal_note": "Definitions", - "part": "", + "part": "Goods Returned After Repair or Alteration in the United States, Mexico, Chile, Israel or Another CIFTA Beneficiary, Colombia, Costa Rica, Peru, Jordan or Panama", "division": "", "heading": "", "text": "For the purpose of this memorandum, the following definitions apply:\nAuthorized person Any person who is authorized to transact business with the CBSA on behalf of another person (i.e. agents, TCP, custom brokers, trade consultants) CARM CBSA Assessment and Revenue Management System CARM Client Portal (CCP) An online interface allowing a registered user to submit and respond to an application for a temporary importation, in addition to its withdrawal, modification or revocation Person An individual, a partnership, a corporation, a trust, the estate of a deceased individual or a body that is a society, a union, a club, an association, a commission or other organization of any kind Trade chain partner (TCP) A person with a business number (BN9) and a program identifier (RM) (e.g., 123456789RM0001) including importers of goods in Canada, customs brokers, trade consultants, etc.", @@ -9889,7 +9889,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-2-26", "marginal_note": "Guidelines and general information", - "part": "", + "part": "Goods Returned After Repair or Alteration in the United States, Mexico, Chile, Israel or Another CIFTA Beneficiary, Colombia, Costa Rica, Peru, Jordan or Panama", "division": "", "heading": "", "text": "1. Tariff item No. 9992.00.00 of the schedule to the Customs Tariff provides customs duty free importation of goods which are returned to Canada, regardless of country of origin, after having been exported for repair or alteration in the United States, Mexico, Chile, Israel or a Canada-Israel Free Trade Agreement (CIFTA) beneficiary, Colombia, Costa Rica, Peru, Jordan or Panama.\n2. The provision allows customs duty free entry on the full value (export value and the foreign value added) of the returned goods, which were temporarily exported to a free trade partner (United States, Mexico, Chile, Israel or a CIFTA beneficiary, Colombia, Costa Rica, Peru, Jordan or Panama) for repair or alteration. At the time of import no customs duty is paid on the value of the repair or alteration. However, duties under the Excise Tax Act including the goods and services tax/harmonized sales tax (GST/HST) and excise tax, if applicable, are payable on the foreign value added. Where excisable goods are repaired abroad, and the value is enhanced, excise tax is payable on the duty paid value of the enhancement. For duty purposes, this provision applies to qualifying goods regardless of whether the repair or alteration is under warranty or not and regardless of whether the repair or alteration could have been performed in Canada.\n3. Free trade partner means:\n- a CUSMA country (United States or Mexico)\n- Chile\n- Israel or another CIFTA beneficiary\n- Colombia\n- Costa Rica\n- Peru\n- Jordan, or\n- Panama\nGoods and Services Tax (GST)/ Harmonized Sales Tax (HST)\n4. This tariff item does not provide remission from the GST, nor the HST where applicable. However, paragraph 3(j) of the Non-taxable Imported Goods (GST/HST) Regulations prescribes certain goods as non-taxable, namely those imported after being exported for repair under warranty. For the goods to qualify for full GST/HST relief, the warranty must cover the full value of all parts and labour, excluding partial or conditional warranties.\n5. For non-warranty repairs and alterations, if the conditions of section 13 of the Value of Imported Goods (GST/HST) Regulations are met, the GST/HST is payable only on the value of the repair or alteration performed outside Canada, including the value of added goods. Generally, this treatment is conditional on the last importation of the good not having been based on a reduced value, not having been made on a non-taxable basis, and not having given rise to an imported goods rebate for the tax on the importation. The good must also not have been supplied prior to its re-importation without tax having applied to that supply because it was either made outside Canada or was zero-rated as an export, nor must the recipient of that supply have been entitled to a non-resident rebate in respect of the supply. The application of tax on the reduced value does not only apply where the goods are exported for repair work, but also where they are exported for such processing as adjusting, alteration, assembly, maintenance, manufacture, production, modification, overhaul, packaging, repackaging and testing provided the work meets the definition of a repair or alteration in paragraphs 12 through 15 below.\n6. The HST for non-commercial importers applies to goods imported by residents of a participating province, regardless of where the resident or the goods enter Canada. This tax is paid at the time of importation of non-commercial goods by the resident in a participating province.\n7. Memorandum D8-2-1: Canadian Goods Abroad Program provides partial or full duties relief on Canadian goods returned after being exported for eligible repair, equipment added, work done, or emergency repairs incurred outside Canada. For repairs done in countries that are not parties to free trade agreements, importers may use the repair provisions in paragraph 101(1)(a) of the Customs Tariff. If Canadian goods are exported from Canada to any country for work done involving manufacturing or assembling processes, importers must make application for the provisions in paragraph 101(1)(c) of the Customs Tariff that apply regardless of a free trade agreement. These provisions are detailed in Memorandum D8-2-1: Canadian Goods Abroad . Memorandum D8-2-4: Canadian Goods Abroad Program Emergency Repairs provides information regarding relief for emergency repairs to conveyances outside Canada.\n8. Tariff item No. 9971.00.00 applies to vessels temporarily exported for repair or alteration in a country designated as a free trade partner. Refer to Memorandum D8-2-25: Canadian Vessels Repaired or Altered in the United States, Mexico, Chile, Israel or Another CIFTA Beneficiary, Colombia, Costa Rica, Peru, Jordan, Panama, Iceland, Liechtenstein, Switzerland or Norway .\n9. Memorandum D8-3-8: Canadian Civil Aircraft, Canadian Aircraft Engines and Flight Simulators Repaired Abroad explains the conditions under which a remission of the GST/HST may be granted on all Canadian-manufactured or previously accounted for civil (i.e. non-military) aircraft, aircraft engines, and flight simulators as well as parts exported from Canada, when returned after being repaired abroad.\n10. Duty-free tariff item Nos. 9813.00.00 and 9814.00.00 refer to Canadian goods, including containers, and goods once accounted for, exported from Canada, if the goods are returned without being advanced in value or improved in condition by any process of manufacture or other means, or combined with any other article abroad.\nDefinitions: Repair or alteration\n11. The term “repair” means the adjustment of a good to restore it to its original operating condition and includes minor changes necessary to complete the restoration including replacing parts.\n12. CUSMA Article 2.8, Goods Re-Entered after Repair or Alteration, specifies that “Repair or Alteration,” does not include an operation or process that either destroys the essential characteristics of a good or creates a new or commercially different good.\n13. Under CUSMA, an operation or process that is part of the production or assembly of an unfinished good into a finished good is not a repair or alteration of the unfinished good. A component of a good is a good that may be subject to repair or alteration.\n14. The term “alteration” is the process of changing, modifying, or making something different without transforming it into something else. There are no restrictions on the number of steps or processes or on the cost of the processes to effect an alteration.\n15. Further to CUSMA Article 2.8, to determine if a good is commercially different, compare the exported good to the imported good after processing to assess the degree of change to the good’s:\n- product name, the generic, trade name, or chemical name;\n- product description and Harmonized System (HS) classifications;\n- essential characteristics or attributes including the purpose and nature of the changes or additions or any new physical, chemical, or functional characteristics;\n- end-use or role; and\n- functionality and marketability.\n16. If the good is substantially transformed outside Canada from manufacturing or assembling processes that result in a new or different commercial good, the good does not qualify for classification in tariff item No. 9992.00.00. In such cases, refer to the provisions of paragraph 101(1)(c) of the Customs Tariff referred to above in relation to Memorandum D8-2-1: Canadian Goods Abroad Program .", @@ -9907,7 +9907,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-2-26", "marginal_note": "General accounting procedures", - "part": "", + "part": "Goods Returned After Repair or Alteration in the United States, Mexico, Chile, Israel or Another CIFTA Beneficiary, Colombia, Costa Rica, Peru, Jordan or Panama", "division": "", "heading": "", "text": "17. The import accounting document in Commercial Accounting Declaration (CAD) in the CARM Client Portal (CCP) is required to account for the goods and to pay any applicable duties. The value for duty shown on this form is the value of the repair or alteration. The GST/HST is paid on this value unless a quoted GST/HST code relieves the tax. The goods are classified in the appropriate field according to the classification number in the schedule to the Customs Tariff. Heading No.”9992”, which relieves the customs duty, is shown in the tariff code field. Refer to related examples in Memorandum D17-1-10: Coding of Customs Accounting Documents .\n18. In addition, the importer must submit the documents according to the Tariff Item Nos. 9971.00.00 and 9992.00.00 Accounting Regulations , including an invoice and proof of export. The invoice or written statement from the foreign processor must include the value of the repair or alteration. Although the goods are customs duty-free, GST/HST is paid (except for warranty repairs) on the foreign value added based on the value for duty. The value for duty is determined in the valuation provisions in the Customs Act and includes the price paid or payable for the work, and applicable additions under paragraph 48(5)(a) of the Customs Act relating to transportation and associated costs up to and from the place of direct shipment of the goods to Canada.\n19. Proof of export can be a customs or transportation document, an exporter declaration, or other documents set out in the Tariff Item Nos. 9971.00.00 and 9992.00.00 Accounting Regulations that describe the goods sufficiently to establish that the re-imported goods are the same goods that were exported. A record of the make, the model, and the serial numbers will help identify the goods.\n20. If insufficient documentation to determine eligibility for importation under tariff item No. 9992.00.00 is provided at the time of accounting, the goods may be assessed duties and taxes on their full value at the time of import.\nCorrections, re-determinations and further re-determinations\n21. In accordance with subsection 32.2(2) of the Customs Act , the importer is obligated to make a correction to declarations of tariff classification, value for duty, and origin within 90 days after the importer has reason to believe that the original declaration is incorrect. For example, if the importer realizes that the goods imported under tariff item No. 9992.00.00 actually had undergone further processing, the goods are no longer in compliance with a tariff item condition and the importer is obligated to adjust the accounting declaration for the goods correctly.\n22. To correct a declaration, a CAD correction should be submitted in CARM system and any customs duties and taxes owing paid. A correction shall be treated for the purposes of the Customs Act as if it were a re-determination under paragraph 59(1)(a) of the Customs Act .\n23. The obligation to make a correction in respect of imported goods ends four years after the goods are accounted for under subsection 32(1), (3), or (5) of the Customs Act .\n24. For more information on the filing of corrections, refer to Memorandum D11-6-6: 'Reason to Believe' and Self-adjustments to Declarations of Origin, Tariff Classification, and Value for Duty .\nAudit, examination, or verification\n25. If as a result of an audit, examination, or verification by the CBSA, goods are found to have been declared incorrectly, the goods will be subject to a re-determination or further re-determination under paragraph 59(1)(a) or (b) of the Customs Act , whichever is applicable.\nInterest and penalties\n26.In accordance with subsection 33.4(1) of the Customs Act , the importer is liable to pay interest against any outstanding amount owed, until the amount is paid in full. The interest will be calculated at the specified rate beginning on the first day after the date the importer became liable to pay the customs duties and taxes. For example, where it is determined that the goods imported incorrectly under tariff item No. 9992.00.00 actually had undergone further processing, the importer is obligated to pay interest on the amount owing from the day following the original date of accounting until the amount owing is paid.\n27. Memorandum D11-6-5: Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief , provides additional information on interest and penalty provisions.", @@ -9925,7 +9925,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-2-26", "marginal_note": "References", - "part": "", + "part": "Goods Returned After Repair or Alteration in the United States, Mexico, Chile, Israel or Another CIFTA Beneficiary, Colombia, Costa Rica, Peru, Jordan or Panama", "division": "", "heading": "", "text": "Please consult the following for additional information.\nApplicable legislation\n- Customs Tariff\n- Customs Act\n- Excise Tax Act\n- Non-Taxable Imported Goods (GST/HST) Regulations\n- Tariff Item Nos. 9971.00.00 and 9992.00.00 Accounting Regulations\n- Value of Imported Goods (GST/HST) Regulations\n- The Canada-United States-Mexico Agreement (CUSMA)\nRelated D memoranda\n- Memorandum D8-2-1: Canadian Goods Abroad Program\n- Memorandum D8-2-25: Canadian Vessels Repaired or Altered in the United States, Mexico, Chile, Israel or Another CIFTA Beneficiary, Colombia, Costa Rica, Peru, Jordan, Panama, Iceland, Liechtenstein, Switzerland or Norway\n- Memorandum D8-3-8: Canadian Civil Aircraft, Canadian Aircraft Engines and Flight Simulators Repaired Abroad\n- Memorandum D11-6-5: Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief\n- Memorandum D11-6-6: 'Reason to Believe' and Self-adjustments to Declarations of Origin, Tariff Classification, and Value for Duty\n- Memorandum D17-1-10: Coding of Customs Accounting Documents\nSuperseded D memoranda\nD8-2-26 dated September 8, 2015\nIssuing office\nTrade and Anti-dumping Programs Directorate Headquarters File 9992.00.00", @@ -9943,7 +9943,7 @@ "act_name": "CBSA D-Memoranda", "section": "D8-2-26", "marginal_note": "Related link", - "part": "", + "part": "Goods Returned After Repair or Alteration in the United States, Mexico, Chile, Israel or Another CIFTA Beneficiary, Colombia, Costa Rica, Peru, Jordan or Panama", "division": "", "heading": "", "text": "CARM Client Portal", @@ -10843,7 +10843,7 @@ "act_name": "CBSA D-Memoranda", "section": "D9-1-7", "marginal_note": "Plain language summary", - "part": "", + "part": "Used or Second-hand Mattresses and Materials Therefrom", "division": "", "heading": "", "text": "Target audience: Importers of second-hand mattresses and materials therefrom\nKey content: How to import second-hand mattresses and materials therefrom\nKeywords: Importer, second-hand mattress, commercial, prohibited importations", @@ -10861,7 +10861,7 @@ "act_name": "CBSA D-Memoranda", "section": "D9-1-7", "marginal_note": "On this page", - "part": "", + "part": "Used or Second-hand Mattresses and Materials Therefrom", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines\n- Contact us", @@ -10879,7 +10879,7 @@ "act_name": "CBSA D-Memoranda", "section": "D9-1-7", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Used or Second-hand Mattresses and Materials Therefrom", "division": "", "heading": "", "text": "This D-memo was updated to transfer the content in the new template and some minor housekeeping.", @@ -10897,7 +10897,7 @@ "act_name": "CBSA D-Memoranda", "section": "D9-1-7", "marginal_note": "Definitions", - "part": "", + "part": "Used or Second-hand Mattresses and Materials Therefrom", "division": "", "heading": "", "text": "Regulations Respecting the Importation of Materials From Used or Second-hand Mattresses\nShort Title These Regulations may be cited as the Used Mattress Materials Regulations . General Materials from used or second-hand mattresses may be imported only if they have been cleaned and fumigated; and are accompanied by a certificate that is signed by the exporter or other person having knowledge of such cleaning and fumigation and gives complete details of the procedure used to clean and fumigate the materials, and contains a statement certifying that that procedure was carried out.", @@ -10915,7 +10915,7 @@ "act_name": "CBSA D-Memoranda", "section": "D9-1-7", "marginal_note": "Guidelines", - "part": "", + "part": "Used or Second-hand Mattresses and Materials Therefrom", "division": "", "heading": "", "text": "1. Tariff Item No. 9897.00.00 prohibits the importation of used or second-hand mattresses or materials therefrom, other than mattresses imported under tariff item No. 9805.00.00 (former residents of Canada absent from Canada for at least one year), 9806.00.00 (bequests), 9807.00.00 (settlers), 9808.00.00 (representatives of foreign governments), 9809.00.00 (the Governor General), or 9810.00.00 (foreign military services), or materials from used or second-hand mattresses cleaned and fumigated in accordance with the regulations.\n2. For the purposes of this tariff item mattresses are items classified under tariff item No. 9404.21.00 (of cellular rubber or plastics, whether or not covered) and 9404.29.00 (of other materials).\n3. For greater certainty, items not classified as mattresses under tariff item No. 9404.21.00 or 9404.29.00, for the purposes of Tariff Item 9897.00.00, include camping equipment (such as bed rolls, inflatable mattresses, sleeping bags), hospital beds, foam mattresses, mattress pads, and beds that are part of vehicles, including the beds of sleeping cabins of trucks and recreation vehicles.\nMaterials from Used or Second-hand Mattresses\n4. While tariff item No. 9897.00.00 prohibits the importation of used or second-hand mattresses into Canada, part (b) of this tariff item provides for the authorization to import cleaned and fumigated materials from used or second-hand mattresses when accompanied by a certificate showing they have been cleaned and fumigated. A letter or any other document which clearly demonstrates that the above requirements have been met, is acceptable if it is signed by a person having knowledge of the cleaning and fumigating.\nCommercial Shipments of Used or Second-hand Mattresses\n5. Commercial shipments of used and second-hand mattresses are prohibited under tariff item No. 9897.00.00.\n6. Commercial importers of used or second-hand mattresses may import used and second-hand mattresses that have been reduced to materials for disposal provided that:\n- the material has been cleaned and fumigated professionally;\n- a document signed by a person having knowledge of the cleaning and fumigating, certifies that the used or second-hand mattresses materials have been cleaned and fumigated.\nProhibited Importations\n7. Section 136 of the Customs Tariff states that the importation into Canada of any goods of tariff item No. 9897.00.00 is prohibited.\n8. The attention of importers/owners is drawn to sections 36, 99, 101, 102, and 142 of the Customs Act , respecting abandonment, detention, and exportation of goods which are prohibited by virtue of the provisions of section 136 of the Customs Tariff .\nApplicable legislation\n- Customs Tariff , section 136\n- Customs Act , sections 36, 99, 101, 102, and 142\nSuperseded D memorandum\nJune 15, 2012\nIssuing office\nOther Government Department Policy Unit Commercial Analysis, Research and Engagement & Trusted Trader Programs Commercial Programs Directorate Commercial and Trade Branch", @@ -11383,7 +11383,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-13-1", "marginal_note": "Plain language summary", - "part": "", + "part": "Tariff Classification of Goods", "division": "", "heading": "", "text": "Target audience: Importers of commercial goods.\nKey content: This D-Memo explains the methodology for classifying goods in the schedule to the Customs Tariff Act (Departmental Consolidation of the Customs Tariff, often referred to as the Customs Tariff or Tariff).\nKeywords: D-Memo, memorandum, Harmonized System, HS , GIR (s), EN s, Tariff, classification, goods, Section, Chapter, heading, subheading, tariff item, statistical suffix, dash, Canadian Rules.\nOn this page Updates made to this D-Memo Guidelines Legal Foundation Structure of the Tariff General Interpretative Rules ( GIR s) Tariff classification process Classification in Chapters 98 and 99 of the Customs Tariff Additional Information Appendix A Appendix B References Applicable legislation Related D memoranda Superseded D memoranda Issuing office Contact us Related links", @@ -11401,7 +11401,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-13-1", "marginal_note": "On this page", - "part": "", + "part": "Tariff Classification of Goods", "division": "", "heading": "", "text": "- Updates made to this D-Memo\n- Guidelines Legal Foundation Structure of the Tariff General Interpretative Rules ( GIR s) Tariff classification process Classification in Chapters 98 and 99 of the Customs Tariff Additional Information Appendix A Appendix B References Applicable legislation Related D memoranda Superseded D memoranda Issuing office Contact us Related links", @@ -11419,7 +11419,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-13-1", "marginal_note": "Updates to this D-memo", - "part": "", + "part": "Tariff Classification of Goods", "division": "", "heading": "", "text": "This D-Memo has been updated to reflect accessibility and plain language considerations.", @@ -11437,7 +11437,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-13-1", "marginal_note": "Guidelines", - "part": "", + "part": "Tariff Classification of Goods", "division": "", "heading": "", "text": "1. This D-Memo explains the process to be followed to classify goods under the Customs Tariff (Tariff).\nLegal Foundation\n2. Subsection 10 (1) of the Customs Tariff Act specifies that the legal foundation of the Tariff consists of the General Rules for the Interpretation of the Harmonized System (often referred to as General Interpretative Rules or GIR s), the Section and Chapter Notes, and the terms of the headings, subheadings and tariff items.\n3. Section and Chapter Notes are located at the beginning of the Section or Chapter, but not all Sections and Chapters have Notes. These Notes are part of the legislation and must be considered.\n4. Typically, these Notes will list certain inclusions and exclusions for the Chapter or Section. In some cases, they define certain terms or specify how a certain commodity is to be classified. When applicable, they may indicate how parts of goods are to be classified.\n5. The Harmonized System Explanatory Notes ( EN s) complement the legal foundation as the official interpretation of the Harmonized System ( HS ). They explain the application and scope of the Section and Chapter Notes. The EN s also provide general information to the scope of the various headings and subheadings.\n6. Section 11 of the Customs Tariff Act requires that regard must be given to the EN s in interpreting the headings and subheadings in the schedule to the Tariff.\n7. The World Customs Organization ( WCO ) is the entity responsible for the Harmonized Commodity Description and Coding System (also referred to as the Harmonized System or HS ). HS classification decisions made by the Harmonized System Committee of the WCO are included in the Compendium of Classification Opinions.\nStructure of the Tariff\n8. The Tariff is structured in a hierarchical manner.\n9. The HS and, by extension, the Tariff are generally arranged with the least processed or manufactured goods in earlier Sections and Chapters, and the further manufactured goods in later Sections and Chapters. For example, agricultural products can be found in Section I, while more complex goods such as machinery and precision instruments can be found in later Sections.\n10. The same structure is followed within each Section and Chapter. For example, Chapter 50 provides for silk products. The first heading in that Chapter provides for silk-worm cocoons while articles made from silk can be found in the later headings of the Chapter.\n11. Headings are four-digit codes, (e.g., 08.03), in which the first two-digits indicate the Chapter where the heading is located and the last two-digits indicate the position of the heading within that Chapter.\n12. Subheadings are six-digit codes, (e.g., 0803.10), which represent subdivisions of the heading providing greater product detail. Not all headings are subdivided. In these cases, the fifth-digit and sixth-digit are zeros. In the Customs Tariff Schedule, subheadings have at least one dash before the description. One dash subheadings that are not further subdivided will end in \"00\" ( fifth-digit and sixth-digit ); those that are further subdivided will have two dashes before the description of those subdivisions.\n13. Headings and subheadings are part of the HS, which is the basis of the Tariff of almost all trading nations.\n14. Tariff items are eight-digit codes, (e.g., 0803.10.00). These subdivisions have been created to provide further product detail for domestic tariff classification purposes. Just like headings and subheadings, not all tariff items are subdivided, in which case the seventh-digit and eighth-digit are zeros. The dash structure is similar to the subheading level, but with three or four dashes before the description.\n15. Rates of duty are assigned at the tariff item level.\n16. Tariff classification numbers are ten-digit codes, (e.g., 0803.10.00.00), required for the reporting of goods imported into Canada. The last two-digits are referred to as statistical suffixes. Just like headings, subheadings, and tariff items, not all statistical suffixes are subdivided, in which case the ninth-digit and tenth-digit are zeros. At this level, the description in the Customs Tariff Schedule is preceded by five or six dashes.\n17. Every chapter of the HS is divided by this numbering system, for example:\nTariff classification number: 9507.90.10.00\nBreakdown:\n- 95.07 Heading (International)\n- 9507. 90 Sub-heading (International)\n- 9507.90. 10 Tariff item (Canadian)\n- 9507.90.10. 00 Statistical suffix (Canadian)\nGeneral Interpretative Rules ( GIR s)\n18. The six GIR s are the foundation of the tariff classification process and must be followed at all times.\n19. GIR 1 specifies that goods must be classified according to the terms of the headings and the relative Section and Chapter Notes. When applied properly, the majority of goods are classified by application of GIR 1, as its application will result in having only one heading under which the goods are classified. As a result, GIR s 2 through 5 are not applicable.\n20. GIR 2 is to be applied in conjunction with GIR 1 to address the classification of goods that are incomplete, unassembled, unfinished or disassembled, as well as mixtures and combinations of goods.\n21. GIR 3 addresses the classification of goods that cannot be classified by the application of the preceding GIR s. It does so in three ways, by:\n- (a) giving precedence to a heading that provides a more specific description of the goods, provided the alternative heading does not also describe part of the good;\n- (b) directing that mixtures, composite goods, and sets of goods put up for retail sale be classified according to the element which gives the whole its essential character; and\n- (c) providing for the good to be classified in the heading last in numerical order amongst the headings that equally merit consideration.\n22. GIR 4 essentially exists to ensure that all goods can be classified. GIR s 1 through 3, in combination with the fact that almost every Chapter of the Tariff includes a residual heading (e.g., 74.19 – Other articles of copper) to capture goods not specifically provided for elsewhere, render this GIR moot for all practical purposes.\n23. GIR 5 deals with specific aspects of packaging.\n24. GIR 6 specifies that the preceding process be repeated to classify goods at the subheading level.\n25. In addition to the GIR s, there are 3 Canadian Rules, which complement the GIR s, and they are to be applied to determine classification at the tariff item level. The GIR s and the Canadian Rules are included in the introductory pages of the Tariff.\n26. For an official detailed explanation of the GIR s, reference should be made to the EN s to the GIR s.\nTariff classification process\n27. Before beginning with the classification process, it is very important to have detailed information of the good to be classified. For example, one must know exactly what the good is, what it is composed of, how it functions, etc.\n28. The tariff classification process reflects the hierarchical structure of the Tariff. Headings are only to be compared with other headings. No consideration is to be given to the descriptions found in the subheadings, tariff items or statistical subdivision, when determining classification at the heading level.\n29. The same process is followed when selecting each level of subheading, tariff item and statistical breakout, at the same dash level respectively.\n30. The tariff classification process begins by applying GIR 1 and determining which heading provides for the product when taking into account the terms of headings and relative Chapter and Section Notes.\n31. The tariff classification of liquefied ethane gas imported in bulk containers is determined as follows:\n- (a) Ethane gas is a gaseous hydrocarbon classified in heading 27.11.\n- (b) Since the gas is in the liquefied state, it is evident that it falls under the subheading for liquefied gas.\n- (c) Next, it falls under the two-dash subheading number 2711.19, - - \"Other,\" since this particular gas is not specified in any of the other two-dash subheadings.\n- (d) Tariff items that must be compared before looking at the statistical suffix are 2711.19.10 and 2711.19.90.\n- (e) Tariff item 2711.19.10 specifies that the gas must be \"in containers ready for use.\"\n- (f) In this case, the ethane gas is not in containers ready for use.\n- (g) For the statistical suffix, as the product is ethane, its tariff classification number is 2711.19.90.10.\n32. The Customs Tariff Act contains specific direction for certain goods that are subject to tariff rate quotas ( TRQ ); the same principles of tariff classification apply.\n33. TRQ agricultural products can only be classified under a tariff item that contains the phrase \"within access commitment\" when the importer has a valid import permit specifying entitlement to the \"within access commitment\" rate of duty, which is issued by the Export and Import Permits Act Operations and Digital Innovation Division, Strategic Export Controls Bureau, Global Affairs Canada ( GAC ).\n34. Permits are issued individually for particular importations of certain goods (application required), while others (e.g. wheat, barley, and wheat and barley products) are subject to General Import Permits ( GIP s) (no application is required) that are administered on a first-come , first-served basis.\n35. Permits include the terms and conditions that must be met to be valid. If the importer does not have an import permit or if the \"within access commitment\" GIP has been closed for the year by GAC , then the goods are classified under the \"over access commitment\" tariff item, which attracts a higher rate of duty than the \"within access commitment\" tariff item.\n36. To illustrate this process, refer to Appendix B to this D-Memo.\n37. For more information on GIP s and import permits, refer to Memorandum D19-10-2: Administration of the Export and Import Permits Act (Importations) .\n38. For more information on the administration of \"within access commitment\" and \"over access commitment\" tariff items, consult Memorandum D10-18-1: Tariff Rate Quotas .\nClassification in Chapters 98 and 99 of the Customs Tariff\n39. Goods that satisfy the conditions in any of the provisions included in any tariff item of Chapter 98 (Special Classification Provisions – Non-commercial) are to be classified under the appropriate tariff item of that Chapter, rather than elsewhere in the tariff.\n40. Goods that satisfy the conditions in any of the provisions included in any tariff item of Chapter 99 (Special Classification Provisions – Commercial) are first to be classified in Chapters 1 to 97. The first four digits of the appropriate tariff item under Chapter 99 must also be entered in the Customs Accounting Declaration ( CAD ).\n41. For more information on the Coding of Customs Accounting Declaration, consult Memorandum D17-1-10: Coding of Customs Accounting Documents .\nAdditional Information\n42. Procedures to obtain an advance ruling for tariff classification of goods are outlined in Memorandum D11-11-3: Advance Rulings for Tariff Classification .", @@ -11455,7 +11455,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-13-1", "marginal_note": "Appendix A", - "part": "", + "part": "Tariff Classification of Goods", "division": "", "heading": "", "text": "Table 1: Structure of the Tariff where liquified petroleum gases and other gaseous hydrocarbons are classified. Tariff Item Description of Goods 27.11 Petroleum gases and other gaseous hydrocarbons - Liquefied: 2711.11.00 - -Natural gas 2711.12 - -Propane 2711.12.10 - - -In containers ready for use 2711.12.90 - - -Other 2711.13.00 - -Butanes 2711.14.00 - -Ethylene, propylene, butylene and butadiene 2711.19 - -Other 2711.19.10 - - -In containers ready for use 2711.19.90 - - -Other 2711.19.90.10 - - - - -Ethane 2711.19.90.90 - - - - -Other\nBrief example of the classification process for liquified petroleum gases and other gaseous hydrocarbons.\n- (a) To classify goods under heading 27.11, the goods must meet the requirements of the heading. Therefore, in this example, the goods must be petroleum gases or other gaseous hydrocarbons. Classification in a subheading, under heading 27.11, cannot happen if the goods do not meet the requirement of the heading.\n- (b) Once the heading where the goods are classified has been determined, consideration can then be given to the subheadings. In this case, there are two one-dash subheadings. Consequently, it must be determined whether the gases are liquefied or gaseous. (i) If the gas is liquefied, the two-dash subheadings relating to liquefied must be examined. In this example, they are 2711.11, 2711.12, 2711.13, 2711.14, and 2711.19. (ii) The last or residual subheading relating to liquefied gas is 2711.19, \"Other.\" This provides for goods that are not described in any subheadings at the same level; in this case, other than natural gas (2711.11), propane (2711.12), butane (2711.13), ethylene, propylene, butylene, and butadiene (2711.14).\n- (c) This same process is used at each level. Once the appropriate subheading is determined, the process is repeated at the tariff item level except that, rather than examining one- and two-dash subheadings, the three- and four-dash tariff items are examined.\n- (d) Additionally, this process also takes place at the five- and six-dash level (statistical suffix).", @@ -11473,7 +11473,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-13-1", "marginal_note": "Appendix B", - "part": "", + "part": "Tariff Classification of Goods", "division": "", "heading": "", "text": "Table 2: Structure of the Tariff where live broilers for domestic production are classified. Tariff Item Description of Goods 01.05 Live poultry, that is to say, fowls of the species Gallus domesticus , ducks, geese, turkeys, and guinea fowls. -Weighing not more than 185g: 0105.11 - -Fowls of the species Gallus domesticus 0105.11.10 - - -For breeding purposes - - -Broilers for domestic production 0105.11.21 - - - -Within access commitment 0105.11.22 - - - -Over access commitment 0105.11.90 - - -Other 0105.12 - -Turkeys 0105.12.10 - - -For breeding purposes 0105.12.90 - - -Other 0105.13 - -Ducks 0105.13.10 - - -For breeding purposes 0105.13.90 - - -Other 0105.14 - -Geese 0105.14.10 - - -For breeding purposes 0105.14.90 - - -Other 0105.15 - -Guinea fowls 0105.15.10 - - -For breeding purposes 0105.15.90 - - -Other -Other: 0105.94 - -Fowls of the species Gallus domesticus 0105.94.10 - - -For breeding purposes; Spent fowl; Started pullets - - -Other: 0105.94.91 - - - -Within access commitment 0105.94.92 - - - -Over access commitment 0105.99 - - -Other - - -Turkeys: 0105.99.11 - - - -Within access commitment 0105.99.12 - - - -Over access commitment 0105.99.90 - - -Other\nExample of the classification process for live broilers (fowls of the species Gallus Domesticus ), weighing 180 grams, imported for domestic production.\n- (a) Live poultry is specifically provided for in heading 01.05.\n- (b) Since the broilers weigh 180 grams, they meet the one-dash subheading 0105.1, which reads, \"weighing not more than 185 grams.\"\n- (c) As they are fowl of the species Gallus Domesticus , the two-dash subheading 0105.11 is applicable.\n- (d) As the broilers are for domestic production, tariff items 0105.11.21 and 0105.11.22 must be examined.\n- (e) If the importer does not have a specific import permit, or the terms and conditions of the permit have not been complied with, the broilers are classified under \"over access commitment\" tariff item No. 0105.11.22 as broilers for domestic production.", @@ -11491,7 +11491,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-13-1", "marginal_note": "References", - "part": "", + "part": "Tariff Classification of Goods", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Tariff\n- Customs Act\n- Export and Import Permits Act\n- Statistics Act\nRelated D memoranda\n- Memorandum D19-10-2: Administration of the Export and Import Permits Act (Importations)\n- Memorandum D10-18-1: Tariff Rate Quotas\n- Memorandum D17-1-10: Coding of Customs Accounting Documents\n- Memorandum D11-11-3: Advance Rulings for Tariff Classification\nSuperseded D memoranda\nMemorandum D10-13-1 dated October 21, 2024\nIssuing office\nTariff Classification, Origin and Valuation Division Trade Programs Directorate Commercial and Trade Branch", @@ -12211,7 +12211,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-14-27", "marginal_note": "Plain language summary", - "part": "", + "part": "Tariff Classification of Front-mount Mowers", "division": "", "heading": "", "text": "Target audience: Importers of commercial goods\nKey content: Classification policy for tractors with front mount mowers\nKeywords: Tariff Classification, importer, lawn mower, lawn tractor, tractor, mowing deck", @@ -12229,7 +12229,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-14-27", "marginal_note": "On this page", - "part": "", + "part": "Tariff Classification of Front-mount Mowers", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Guidelines\n- Additional Information\n- References Applicable legislation Issuing office\n- Contact us\n- Related links", @@ -12247,7 +12247,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-14-27", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Tariff Classification of Front-mount Mowers", "division": "", "heading": "", "text": "This D-memo has been updated to reflect accessibility and plain language considerations.", @@ -12265,7 +12265,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-14-27", "marginal_note": "Guidelines", - "part": "", + "part": "Tariff Classification of Front-mount Mowers", "division": "", "heading": "", "text": "1. Front-mount mowers are a type of lawn mower that have the cutting deck mounted at the front of the machine. There are two types, mowers with permanent mowing decks and tractors with the ability to attach a mowing deck.\n2. Lawn mowers with permanent mowing decks are classified under tariff item 8433.11.00 as mowers for lawns, parks, or sports-grounds, powered, with the cutting device rotating in a horizontal plane. These machines are principally designed to cut grass and cannot use interchangeable equipment. They are classified in heading 84.33 whether the mower is mounted on the front, rear, or middle of the tractor.\n3. Front-mount mowers that consist of a tractor with a detachable mowing deck are classified as two separate units. The tractor and the mowing deck are classified separately in their own respective heading when the mowing deck is imported alone or when mounted on or presented with a tractor, as directed by Legal Note 2 to Chapter 87.\n4. Tractors are defined in Legal Note 2 to Chapter 87 as “vehicles constructed essentially for hauling or pushing another vehicle, appliance or load …”. They are classified in heading 87.01. Classification at the subheading level depends on a tractors’ engine power. These machines are designed to accommodate interchangeable equipment to perform various tasks and are classified independently of their interchangeable equipment.\n5. Mowing decks are classified under tariff item 8433.19.00 as other mowers for lawns, parks, or sports-grounds, even when considered interchangeable equipment for a specific tractor.", @@ -12283,7 +12283,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-14-27", "marginal_note": "Additional Information", - "part": "", + "part": "Tariff Classification of Front-mount Mowers", "division": "", "heading": "", "text": "6. Procedures for obtaining an advance ruling to confirm the tariff classification of goods are outlined in Memorandum D11-11-3: Advance Rulings for Tariff Classification .", @@ -12301,7 +12301,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-14-27", "marginal_note": "References", - "part": "", + "part": "Tariff Classification of Front-mount Mowers", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Tariff\nIssuing office\nTrade Policy Division Trade Programs and Anti-dumping Directorate Commercial and Trade Branch", @@ -12373,7 +12373,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-14-29", "marginal_note": "Plain language summary", - "part": "", + "part": "Tariff Classification of Gloves", "division": "", "heading": "", "text": "Target audience: Importers of commercial goods\nKey content: This memorandum explains the Canada Border Services Agency's administrative policy regarding the tariff classification of gloves. Throughout this Memorandum, a reference to gloves includes a reference to mittens and mitts.\nKeywords: Policy, tariff classification, gloves, mittens, mitts, constituent materials, outer surface, plastic, rubber, textile, specifically designed for use in sport.", @@ -12391,7 +12391,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-14-29", "marginal_note": "On this page", - "part": "", + "part": "Tariff Classification of Gloves", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines Gloves are classified according to the constituent material or materials which form the outer surface or exterior shell How to determine the constituent materials Gloves with an exterior surface composed of a single material Gloves with an exterior surface composed of two or more materials Gloves composed of a combination of plastic or rubber and textile Gloves dipped in plastics or rubber (\"dipped gloves\") Gloves used in sporting activities (i.e. sports requisites) Gloves composed of leather and/or furskin Glove linings Additional information\n- References\n- Contact us", @@ -12409,7 +12409,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-14-29", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Tariff Classification of Gloves", "division": "", "heading": "", "text": "This D-memo has been updated to:\n- reflect accessibility and plain language considerations\n- reflect changes made to the Canadian Customs Tariff\n- make reference to current Canadian International Trade Tribunal (CITT) jurisprudence and clarify policy", @@ -12427,7 +12427,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-14-29", "marginal_note": "Definitions", - "part": "", + "part": "Tariff Classification of Gloves", "division": "", "heading": "", "text": "For the purpose of this memorandum, the following definitions have been adapted from the Explanatory Notes:\nGloves Articles covering the palm and back of the hand and/or wrist and forearm (entirely or partially). They include: gloves with an individual sheath for each of the fingers and the thumb; mittens only partially covering the fingers and/or thumb (e.g., bicycle gloves); mitts only having a separate section for the thumb; fingerless gloves not covering the fingers and thumb, and gloves with an attached gauntlet that also covers part of the arm (e.g., to the wrist, beyond the wrist to the forearm, or even past the elbow). Images description Image 1: Photo of a pair of black and blue bicycle gloves not covering the fingers and thumb, featuring mesh on the palm area. Image 2: Photo of a pair of uniformly medium grey mittens, knitted with ribbed cuffs.\nOuter Surface (i.e., exterior shell) The outer surface material of a glove covering the palm of the hand, the back of the hand and, where applicable, the fingers (including fourchettes) and the wrist, the forearm, and the upper arm.\nFourchettes A narrow, forked strip of material joining the front and back sections of the fingers of a glove.\nLining The inside constituent material(s) of a glove.", @@ -12445,7 +12445,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-14-29", "marginal_note": "Guidelines", - "part": "", + "part": "Tariff Classification of Gloves", "division": "", "heading": "", "text": "Gloves are classified based on the constituent material or materials which form the outer surface or exterior shell.\n1. In decisions AP-2009-046 (Igloo Vikski Inc.), which was upheld by the Supreme Court of Canada, and AP-2009-045 (Sher-Wood Hockey Inc.), the CITT provided direction on the tariff classification of gloves. In both decisions, the CITT classified the gloves using only the constituent material or materials of the outer surface (shell) of the gloves, despite the addition of tufting, padding or other materials (e.g., plastics) in other areas.\nHow to determine the constituent materials\n2. In order to properly identify the constituent materials:\n- The importer must be able to provide the exact composition of the outer surface (exterior shell) of a glove. This is generally obtained through detailed product literature from the manufacturer, or an independent laboratory analysis.\n- The Canada Border Services Agency (CBSA) may conduct a laboratory analysis to determine the exact composition of the glove (i.e., for Advance Rulings or trade compliance verification purposes).\nGloves with an exterior surface composed of a single material\nImage description Photo of a pair of knitted gloves, for protection against the cold, red with decorative white and black patterns on the palm and back areas.\n3. Gloves with an exterior composed of a single material are classified according to the outer surface material.\nGloves with an exterior surface composed of two or more materials\nImages descriptions Image 1: Photo of a torso and hands of a person wearing military style right hand rifle glove, with reinforcement on the knuckle and first phalanx of the finger area, with tightening straps at the wrist, green and grey in colour, of various materials. Image 2: Photo of a pair of all-purpose working gloves with parts of various constituent materials (reinforced grey suede fingers, reinforced brown leather palm and index finger, yellow textile cuffs and remaining parts).\n4. The outer surface of most gloves is composed of more than one material, and as a result classification may fall into different headings of the Customs Tariff. In order to properly classify these types of gloves (as a whole), all constituent materials must be properly identified, and individually classified by application of the General Rules for the Interpretation of the Harmonized System (GIRs).\n5. In some cases, tariff classification cannot be achieved by applying GIR 1 alone. For gloves with an exterior surface made up of two or more materials, GIR 2(b) could apply. GIR 2(b) states that any reference in a heading to goods of a given material shall be taken to include a reference to goods consisting wholly or partly of that material. However this Rule does not broaden the scope of a heading to cover goods which cannot meet the description in the heading. The gloves should still have the character of goods of the kind described in the heading for them to be classified under that heading according to GIR 2(b). In other words, the addition of another material or substance does not deprive the goods of the character of goods of the kind mentioned in the heading.\n6. After considering GIR 1 then GIR 2, if the gloves are determined to be classifiable under more than one heading, then tariff classification is directed to GIR 3.\n7. GIR 3(a) states that the heading which provides the most specific description of the good is to be preferred to a heading which provides a more general description. However, when two or more headings only refer to part of the materials contained in the good, those headings are to be regarded as equally specific and tariff classification of the good shall be determined by GIR 3(b) or GIR 3(c).\n8. GIR 3(b) states that a composite good consisting of different materials is to be classified as if it consisted of the material which gives it its essential character.\n- For some gloves, the material forming the greatest outer surface area might provide the essential character, resulting in classification according to that material.\n- For other gloves composed of two or more materials, the determination of the essential character may rely on other factors, such as the role of the constituent materials.\n9. It is often difficult to determine the \"essential character\" for the purposes of GIR 3(b) for gloves whose outer surface is composed of multiple material constituents. In cases where this determination is not possible, classification should be directed toward GIR 3(c). According to this Rule, when goods cannot be classified by Rule 3(a) or 3(b), they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration.\n- For example, if a glove is partly made up of a knitted or crocheted fabric and partly of a woven fabric and neither part provides the glove its essential character, tariff classification would be determined according to GIR 3(c). The glove would therefore be classified under heading 62.16 as gloves, other than knitted or crocheted.\nGloves composed of a combination of plastic or rubber and textile\n10. To determine the tariff classification of the constituent materials for a glove with an exterior material made from a combination of plastics, or rubber, and a textile, please refer to the Notes to Section XI and the pertinent chapters and headings (e.g., Chapters 56, 59, and headings 40.15 and 60.01).\n- For example, to classify knitted or crocheted gloves in sub-heading 6116.10 \"impregnated, coated, covered or laminated with plastics (…)\", the fabric it is made of must meet the criteria enunciated by Note 2 to Chapter 59.\n11. If the textile combination is excluded from Chapter 56 or 59 or heading 60.01 as a result of the application of the pertinent Notes, the gloves would fall under heading 39.26 or heading 40.15.\n12. Conversely, in VGI Village Green Imports ( AP-2010-046 ), the CITT excluded certain gloves (oven mitts) made of rubber (of chapter 40) with parts of textile fabric from heading 40.15: the CITT determined that the goods did not meet the criteria set out in the Notes because the rubber component was not the constituent material giving the goods their essential character. To determine the essential character, the CITT relied on the function of an \"oven mitt\" and the following information:\n- thickness\n- handling function\n- the surface area covered by each material\n- the respective weight of each material\nClassification was determined in accordance with GIR 1 in heading 61.16.\n13. For specific guidance on the tariff classification of textiles combined with cellular plastics, please refer to Memorandum D10-14-59 - Tariff Classification of Textile Fabric or Material Combined With Plates, Sheets or Strips of Cellular Plastic, and Garments Made up of Such Fabric .\n14. When gloves are for use in a noxious atmosphere, please refer to Memorandum D10-15-26 - Goods to be employed in a Noxious Atmosphere which provides direction on the interpretation and application of the expression \"to be employed in a noxious atmosphere\" and the pertinent tariff classification.\nGloves dipped in plastics or rubber (\"dipped gloves\")\nImage description Photo of a pair of dipped gloves that may be used for work or gardening. There is rubber covering the front and sides of the hand and fingertips, with textile on the back of the hand and wrist. They are green and yellow in colour with a thin red border on the cuffs.\n15. For clarification, Legal Note 11 to Section XI states:\n\"For the purposes of this Section, the expression 'impregnated' includes 'dipped'.\"\n16. \"Dipped gloves\" differ from gloves made up of a coated textile fabric of Chapter 56 or 59 or heading 60.01. They are finished textile gloves that are subsequently dipped in plastics or rubber, whereas gloves made up of a fabric of Chapter 56 or 59 or heading 60.01 are gloves made from a textile that has been coated prior to being made into a glove. For \"dipped gloves\", the extent to which the exterior surface is covered by coating may vary, for example, from the entire glove to as little as only the fingertips. This has no bearing on the tariff classification of the glove.\n17. Subheading 6116.10 covers \"Gloves, mittens and mitts, knitted or crocheted – Impregnated, coated or covered with plastics or rubber\". This subheading covers pre-existing gloves of textile materials of Chapter 60, which are subsequently covered, dipped, etc., in plastics or rubber, regardless of the extent of the area covered by the plastics or rubber.\nGloves used in sporting activities (i.e., sports requisites)\nImages descriptions Image 1: Photo of red padded hockey gloves with thin white lines Image 2: Photo of a left handed baseball glove made of brown leather and black leather lacing\n18. Legal Note 1(w) to Chapter 95 specifically excludes gloves, mittens and mitts and directs tariff classification according to their constituent material. Sports gloves are classified by their constituent material.\n19. Subheading 4203.21 provides for leather gloves, mittens and mitts, specially designed for use in sports. According to Subheading Explanatory Note to subheading 4203.21, this subheading includes gloves, mittens and mitts having functional design features which make them particularly suitable for use in sports, such as to protect the hands or assist the holding of equipment.\nGloves of leather and/or furskin\nImage description Photo of brown suede mittens with white furskin or faux-fur cuffs.\n20. The Explanatory Notes to heading 42.03 provide that this heading covers for leather gloves combined with either furskin or faux-fur (artificial fur), irrespective of the proportions of these constituents.\n21. Heading 43.03 provides for gloves made up wholly of furskin.\n22. Heading 43.04 provides for gloves made up wholly of artificial fur. Artificial fur of heading 43.04 excludes long pile fabrics of heading 58.01 (woven pile fabrics) and heading 60.01 (knitted pile fabrics) which are both classified as textile fabrics.\n23. Gloves of imitation leather, which is often difficult to distinguish from real leather, are not classified as gloves of leather or composition leather of heading 42.03. Imitation leather is based on materials such as plastics (Chapter 39), rubber (Chapter 40), paper or paperboard (Chapter 48) or coated textile fabrics (Chapter 59). Gloves made from those materials are classified in their appropriate Chapter and heading.\nGlove linings\n24. Removable glove linings presented separately are to be considered \"parts\" of clothing accessories. The glove parts should be evidently for use as linings. For example, they may be fitted with snaps or fasteners to secure them to the gloves.\n25. Textile glove linings are classified under either tariff item 6117.90.90 for knit fabric linings or 6217.90.00 for all other textile fabric linings.\n26. In the case of a combination of two or more materials (e.g., textile and non-textile ), the same classification rules apply as for the outer surface materials of a glove.\nAdditional information\n27. Procedures for obtaining an advance ruling to confirm the tariff classification of goods are outlined in Memorandum D11-11-3 : Advance Rulings for Tariff Classification .", @@ -12463,7 +12463,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-14-29", "marginal_note": "References", - "part": "", + "part": "Tariff Classification of Gloves", "division": "", "heading": "", "text": "Consult these resources for further information.\n- AP-2009-046 Igloo Vikski and 2016 SCC 38\n- AP-2009-045 Sher-Wood Hockey Inc.\n- AP-2010-046 VGI Village Green Imports\nApplicable legislation\n- Customs Tariff\nRelated D memoranda\n- D10-13-1: Tariff Classification of Goods\n- D10-14-59: Tariff classification of Textile Fabric or Material Combined With Plates, Sheets or Strip of Cellular Plastic, and Garments Made up of Such Fabrics\n- D10-15-26: Goods to be employed in a noxious atmosphere\n- D11-11-3: Advance Rulings for Tariff Classification\nSuperseded D memoranda\nD10-14-29 Tariff Classification of Gloves dated May 20, 2020\nIssuing office\nTariff Classification, Origin and Valuation Division Trade Programs Directorate Commercial and Trade Branch", @@ -13741,7 +13741,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-14-55", "marginal_note": "Plain language summary", - "part": "", + "part": "Tariff Classification of wood flooring products (including cork)", "division": "", "heading": "", "text": "Target audience: Importers of commercial goods\nKey content: How to distinguish the differences in products of five headings and determine what types of products, are classified therein.\nKeywords: Sawn wood, tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded, plywood, veneered, panels, laminate, builder’s joinery or carpentry, assembled, shingles, shakes and natural cork", @@ -13759,7 +13759,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-14-55", "marginal_note": "On this page", - "part": "", + "part": "Tariff Classification of wood flooring products (including cork)", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines Solid sawn or chipped plank and wood strip flooring Plywood flooring panels Veneered flooring panels (and similar laminated wood flooring panels) Assembled flooring panels\n- Additional Information\n- References Applicable legislation Superseded D-memoranda Issuing office\n- Contact us", @@ -13777,7 +13777,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-14-55", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Tariff Classification of wood flooring products (including cork)", "division": "", "heading": "", "text": "This D-memo has been updated to:\n- reflect the changes in the Customs Tariff.\n- reflect accessibility and plain language considerations.", @@ -13795,7 +13795,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-14-55", "marginal_note": "Definitions", - "part": "", + "part": "Tariff Classification of wood flooring products (including cork)", "division": "", "heading": "", "text": "Wood boards, planks, panels and strips are defined as long, flat, usually rectangular pieces of wood material, of considerable length and breadth compared with the thickness, used for floors. They may be solid, multilayer engineered or multi-stripped wood.\nEngineered wood flooring or engineered hardwood flooring products are simply marketing terms for multilayered flooring panels made of either plywood, veneered panels or similar laminated wood of heading 44.12, or of assembled flooring panels of heading 44.18.\nMulti-stripped panels have been assembled with a top surface layer (with a parquet-like appearance) made up of multiple (two or more) pieces or strips glued or otherwise bonded edge to edge to make up a larger sheet.", @@ -13813,7 +13813,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-14-55", "marginal_note": "Guidelines", - "part": "", + "part": "Tariff Classification of wood flooring products (including cork)", "division": "", "heading": "", "text": "1. This memorandum explains the CBSA ’s tariff classification of boards, plank, panel and strip flooring, plywood flooring, veneer wood flooring and similar laminate wood flooring, cork flooring, assembled flooring panels, multilayer engineered wood flooring, and parquet flooring.\nSolid sawn or chipped plank and wood strip flooring\n2. Solid sawn or chipped wood boards, planks, etc., of heading 44.07 may be planed or sanded, but not continuously shaped (e.g., bevelled) on any of the edges, ends or faces. The boards, planks, etc., must be of a thickness exceeding 6 mm.\n3. According to the ENs to heading 44.09, wood strip flooring generally consists of one piece of solid board, plank, etc., of wood flooring (including strips or friezes for parquet flooring, not assembled) which, after sawing or squaring, has been continuously shaped on any of the edges (e.g., bevelled or tongue-and-grooved). Wood strip flooring is classified in heading 44.09.\nImage 1 Wood strip flooring of heading 44.09 – Photo of two samples of wood strip flooring panels, each composed of one strip facing up, and a second photo of the side view of the two wood strip panels’ tongue-and-grooved edges\n4. Wood strip flooring of coniferous wood (softwood), such as pine, that has been continuously worked or bevelled on any of the edges is classified under tariff item 4409.10.00.\n5. Oak strip flooring that has been continuously worked or bevelled on any of the edges is classified under tariff item 4409.29.10 .\n6. Maple and other non-coniferous strip flooring that has been continuously worked or bevelled are classified under tariff item 4409.29.90 .\nPlywood panels\n7. Plywood must consist of at least three sheets or panel layers of wood glued and pressed together with the grain of the successive layers generally at different angles.\nImage 2 Plywood of Heading 44.12 – Photo of a plywood panel with one top ply sheet facing up, and a second photo of the multi-ply wood panel cross section\n8. Plywood panels are differentiated from assembled flooring panels of heading 44.18 by the top surface layer. The top surface layer of plywood of heading 44.12 should be a continuous sheet, whereas assembled floor panels of heading 44.18 generally have a top surface made up of pieces or strips glued or otherwise bonded edge to edge to make up a larger sheet.\n9. For tariff classification purposes, bamboo wood is considered to be a non-coniferous wood (hardwood) unless specifically provided for otherwise, such as under subheading 4412.10.\n10. Plywood panels consisting solely of sheets of wood (other than bamboo) of subheading 4412.31, 4412.33, 4412.34 and 4412.39 will have plies, that do not exceed 6 mm in thickness.\n11. Plywood with at least one outer ply of tropical wood, as defined in the Subheading EN to Chapter 44, is classified under subheading 4412.31.\n12. The top layer of plywood may be coated with a very thin layer of clear colourless plastic. Some sub-flooring plywood products that are intended to be used next to concrete, such as in a basement, may also have a coating or outer layer of plastic. This type of product remains classified as plywood under heading 44.12.\nVeneered panels (and similar laminated wood flooring panels)\n13. Veneered panels and similar laminated wood flooring can be made by shearing or slicing a thin layer from a block of wood to make up one top sheet veneer with a base or core usually of softwood, fibreboard, particleboard, etc. The effect is a continuous veneer sheet used as the top layer of the flooring panel with an inferior wood base or core. This type of veneered flooring panel remains classified under heading 44.12.\n14. Wood veneer flooring with a base or core of softwood, fibreboard or particleboard, and an outer ply of non-coniferous wood (hardwood), such as maple or oak, or of tropical wood is classified under tariff item 4412.92.00. The base or core layer of the panel can be of any thickness, and the top veneer layer may be coated with a very thin layer of clear, colourless plastic.\n15. According to the Explanatory Notes to heading 44.12, similar laminated wood of subheadings 4412.51, 4412.52, and 4412.59, include blockboard, laminboard and battenboard, in which the core is thick and composed of blocks, laths or battens of wood glued together and surfaced with an outer ply. The panels may be faced with one solid wood, particle board or similar board, fibreboard, plywood or metal ply. The subheadings also include panels in which the core consists of a layer or layers of other materials such as particle board, fibreboard, wood waste glued together, asbestos or cork. Subheadings 4412.91, 4412.92 and 4412.99 include all other plywood, veneered panels and similar laminated wood.\nImage 3 Laminate Wood Panel (Battenboard) of Subheading 4412.51, 4412.52, 4412.59 or 4412.91, 4412.92, 4412.99 – Photo of a laminate wood panel with one piece laminate sheet face up, battenboard core and laminate sheet back, and a second photo of the laminate wood panel cross section\n16. Similar laminate wood panels of subheadings 4412.91, 4412.92 and 4412.99 will have two or more sheets, with one continuous top face sheet. They may have at least one ply which exceeds 6 mm, and the grain of alternate layers may be parallel.\n17. Veneered flooring made with a top layer of cork falls under Chapter 45 (Cork and Articles of Cork). This type of flooring is generally made with a pile of agglomerated cork, with or without a binding substance, fixed to a base of fibreboard and is classified under tariff item 4504.90.00. Cork flooring with a top layer of natural cork fixed to a base of fibreboard or particle board is classified under tariff item 4503.90.00.\nAssembled flooring panels\n18. Assembled flooring panels of heading 44.18 include solid blocks, strips and friezes assembled into flooring panels, and “multilayer” parquet flooring panels consisting of blocks, strips and friezes assembled on a support of one or more layers of wood. In many cases, the panels will be tongue-and-grooved along the edges and the top layer will be varnished.\n19. Assembled flooring panels classified under tariff items 4418.73.00, 4418.74.00, 4418.75.00 and 4418.79.00, may be laminated and have been assembled with a top surface layer (with a parquet-like appearance) that is commonly made from multiple (two or more) pieces bonded side to side or at angles. In exceptional circumstances, assembled flooring panels may have a single strip or piece as the top layer, of a multilayer (two or more layers) parquet flooring panel.\n20. Assembled multilayer bamboo flooring panels, consisting of bonded layers with a top layer of edge-glued, horizontally oriented bamboo strips, are classified under tariff item 4418.73.00. Generally, these panels are tongue-and-grooved along the edges to facilitate installation and may be surfaced with anti-abrasive coats or lacquers.\nImage 4 Assembled multilayer bamboo flooring panel of Subheading 4418.73 – Photo of a multilayer bamboo panel of two or more strips on the top surface, and a second photo of a cross section of the multilayer panel composed of several assembled strips on each of the top, middle and back layers\n21. Typical parquet panels or tiles for mosaic floors consist of solid wooden strips arranged in chessboard or herringbone designs. The panels may be glued edge to edge and may also be provisionally glued to a backing, such as paper, to facilitate the laying of the flooring. These panels are classified under tariff item 4418.74.00.\nImage 5 Parquet panel for mosaic flooring of Subheading 4418.74 – Photo of four panels of multiple mosaic tiles, and a sketched picture of a panel composed of a chessboard of multi-directional tiles.\n22. “Multilayer” parquet flooring panels consist of panels or tiles of blocks, strips and friezes assembled on a support of one or more layers of wood. The core or middle layer and bottom layers can also be made up of strips and is placed at an angle to the grain of the top and bottom layers. These “multilayer” parquet flooring panels are classified under tariff item 4418.75.00.\nImage 6 Assembled Multilayer Flooring Panel (Parquet Surface) of Subheading 4418.75 – Photo of an assembled multilayer floor panel with multi-strip top surface layer, and a second photo of the assembled multilayer panel cross section\n23. Parquet flooring panels of Subheading 4418.79 consists of one single layer of solid pieces assembled together side by side .\nImage 7 Other parquet flooring panel of Subheading 4418.79 – Photo of a parquet floor panel cross section of two tongue-and-groove strips glued side edge to side edge, and a second photo of the top surface view of the parquet floor panel with two and a half strips glued edge to edge", @@ -13831,7 +13831,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-14-55", "marginal_note": "Additional Information", - "part": "", + "part": "Tariff Classification of wood flooring products (including cork)", "division": "", "heading": "", "text": "24. Procedures to obtain an advance ruling for tariff classification of goods are outlined in Memorandum D11-11-3: Advance Rulings for Tariff Classification .", @@ -13849,7 +13849,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-14-55", "marginal_note": "References", - "part": "", + "part": "Tariff Classification of wood flooring products (including cork)", "division": "", "heading": "", "text": "Applicable legislation\n- Customs Tariff\nSuperseded D-memoranda\nMemorandum D10-14-55 dated February 7, 2022\nIssuing office\nTrade Policy Division Trade Programs and Anti-dumping Directorate Commercial and Trade Branch", @@ -14119,7 +14119,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-14-61", "marginal_note": "Plain language summary", - "part": "", + "part": "Tariff Item 9937.00.00 and the Recognition of an Ethno-cultural Group", "division": "", "heading": "", "text": "Target audience: Importers (ethno-cultural groups)\nKey content: When to claim duty relief; eligible uses of goods that qualify; rulings; contesting a decision; compliance verification and penalties.\nKeywords: Tariff item 9937.00.00, imports, ethno-cultural group, CARM", @@ -14137,7 +14137,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-14-61", "marginal_note": "On this page", - "part": "", + "part": "Tariff Item 9937.00.00 and the Recognition of an Ethno-cultural Group", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines Applications to be recognized as an ethno-cultural group for the purposes of tariff item 9937.00.00 Importation of goods under tariff item 9937.00.00 Rulings Reason to believe and corrections Refund for duties Contesting a decision Maintenance of records and trade compliance verifications Penalty and interest provisions Voluntary Disclosure program\n- Appendix\n- References\n- Contact us\n- Related links", @@ -14155,7 +14155,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-14-61", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Tariff Item 9937.00.00 and the Recognition of an Ethno-cultural Group", "division": "", "heading": "", "text": "This memorandum has been amended to:\n- allow an application to be recognized as an ethno-cultural group for the purposes of tariff item 9937.00.00 to be sent by e-mail\n- delete old Appendix 1 and replace with the new Appendix regarding the procedure when submitting an application by e-mail\n- reduce the quantity of information requested in the application\n- inform importers of the possibility to register their businesses in the CARM Client Portal (CCP) and delegate a business account manager\n- include a link to Onboarding to the CARM Client Portal under the Related links section\n- include a link to the CARM webpage under the Related links section\n- provide updated information", @@ -14173,7 +14173,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-14-61", "marginal_note": "Definitions", - "part": "", + "part": "Tariff Item 9937.00.00 and the Recognition of an Ethno-cultural Group", "division": "", "heading": "", "text": "This memorandum outlines the policy and procedures of the Canada Border Services Agency (CBSA) in respect of the administration of tariff item 9937.00.00 and the recognition of an ethno-cultural group.\nLegislation Customs Tariff Section 88 A group desiring to be recognized as an ethno-cultural group for the purposes of tariff item 9937.00.00 shall submit an application to the Minister of Public Safety and Emergency Preparedness supported by evidence that the group satisfies the criteria set out in that tariff item. Tariff Item 9937.00.00 Costumes, and parts and accessories thereof, designed or decorated in a manner reflecting a specific ethno-cultural heritage when for the use of an ethno-cultural group that requires the costumes for the public manifestation of its heritage. \"Goods\" does not include goods that are sold or otherwise disposed of within 12 months after importation. For the purpose of this tariff item, upon receipt of an application pursuant to section 88 of this Act, the Minister of Public Safety and Emergency Preparedness shall have regard for the following criteria in deciding whether to recognize a group as an ethno-cultural group: whether the group consists of at least five persons each of whom is at least 18 years old of age and is a Canadian citizen or a permanent resident within the meaning of the Immigration and Refugee Protection Act (formerly the Immigration Act, 1976 ); whether the group is a voluntary, non-profit group constituted for the purpose of preserving its ethno-cultural heritage and sharing that heritage with Canadians; and whether the group is supported by, and is a representative of, the ethnic community to which it belongs.", @@ -14191,7 +14191,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-14-61", "marginal_note": "Guidelines", - "part": "", + "part": "Tariff Item 9937.00.00 and the Recognition of an Ethno-cultural Group", "division": "", "heading": "", "text": "1. Tariff item 9937.00.00 applies only to costumes, parts and accessories to those costumes, and does not include other items that may be identified with an ethno-cultural group, such as banners, flags, musical instruments, art work or other ceremonial items, etc. Eligible costumes must be for use in a public display that manifests or illustrates the heritage of the ethno-cultural group.\n2. As noted in the terms of tariff item 9937.00.00, eligible \"goods\" do not include goods that are sold or otherwise disposed of within 12 months after importation. For more information, refer to Memorandum D11-8-5: Conditional Relief Tariff Items which provides further information on diversion of goods that were granted relief of duty.\n3. Upon receipt of a completed application, a determination will be made by the Minister of Public Safety and Emergency Preparedness (the Minister) on whether the ethno-cultural group meets the three criteria mentioned below, pursuant to section 88 of the Customs Tariff :\n- the group consists of at least five persons, each of whom is at least 18 years of age and is a Canadian citizen or a permanent resident within the meaning of the Immigration and Refugee Protection Act (formerly the Immigration Act, 1976);\n- the group is a voluntary, non-profit group constituted for the purpose of preserving its ethno-cultural heritage and sharing that heritage with Canadians; and\n- the group is supported by, and representative of, the ethnic community to which it belongs.\nApplications to be recognized as an ethno-cultural group for the purposes of tariff item 9937.00.00\n4. The application, pursuant to section 88 of the Customs Tariff , to be recognized as an ethno-cultural group for the purposes of tariff item 9937.00.00, which may take the form of a letter or an e-mail with supporting documentation, should contain the following information:\n- the name, address, email address and telephone number of the group;\n- the name, title, and contact information of a signing officer authorized by the group;\n- the number of registered members in the group;\n- The number of members who are 18 years of age or older, who are Canadian citizens or permanent residents;\n- a statement confirming that the group is a voluntary, non-profit group constituted for the purpose of preserving its ethno-cultural heritage and sharing that heritage with Canadians;\n- a statement outlining how the group is representative of the ethno-cultural community with which it is associated;\n- a brief description, including the ethno-cultural names of the specific types of costumes, parts, and accessories, that the group wishes to import under the provisions of tariff item 9937.00.00; and\n- certification by a signing officer authorized by the group that all of the information submitted is accurate and complete.\n5. The application and all the required information must be sent either by e-mail to the CBSA at Tariff_Files-Fichiers_du_Tarif@cbsa-asfc.gc.ca as per the procedures outlined in Appendix of this memorandum, or by mail to:\nTrade Policy Division, Commercial and Trade Branch Canada Border Services Agency L’Esplanade Laurier (LEL), 21st floor 300 Laurier Avenue W. Ottawa, ON, K1A 1E4\nImportation of goods under tariff item 9937.00.00\n6. Imported goods declared under tariff item 9937.00.00 are treated as commercial goods and cannot be imported under the casual importation provisions. All relevant regulations and requirements regarding commercial importations, including the accounting and release provisions, are applicable. For more information refer to Importing commercial goods into Canada ; Memorandum D17-1-5: Registration, Accounting and Payment for Commercial Goods ; and Memorandum D10-13-1: Classification of Goods .\n7. For importations of goods made under tariff item 9937.00.00:\n- the recognized ethno-cultural group must be the importer of record, i.e. identified as the importer on customs declaration when goods are accounted for, by citing their business number during the CBSA release and accounting processes; and\n- the imported goods should normally be directed to the address specified in the authorization letter recognizing the ethno-cultural group.\n8. Importers must register their businesses in the CARM Client Portal (CCP) and delegate a business account manager. For more information, refer to CARM: Assess and pay duties and taxes on imported commercial goods and to User Guide - Onboarding to the CARM Client Portal (PDF, 3.1 MB) .\nRulings\n9. Procedures for obtaining a ruling to confirm the origin, tariff classification or value for duty of goods are outlined in Memorandum D11-11-1: National Customs Rulings , Memorandum D11-11-3: Advance Rulings for Tariff Classification and Memorandum D11-4-16: Advance rulings for origin under Free Trade Agreements .\nReason to believe and corrections\n10. As per section 32.2 of the Customs Act (The Act) , an importer or owner shall make a correction to a declaration within 90 days after the importer has reason to believe that the declaration is incorrect, including the diversion of goods, and when the adjustment request would result in either an amount payable to the CBSA or would be revenue neutral. For more information, refer to Memorandum D11-6-6: Reason to Believe and Corrections to the Declaration of Origin, Tariff Classification or Value for Duty .\nRefund for duties\n11. There is no legal obligation to apply for a refund of duties under section 74 of the Act . That section is the legislative authority under which a person who paid duties on imported goods may submit an adjustment request to an accounting declaration that would result in a refund of duties. For more information, refer to Memorandum D6-2-3: Refund of Duties .\nContesting a decision\n12. When, following the reception of an application, the Minister declines to recognize the importer as an ethno-cultural group for the purposes of tariff item 9937.00.00, the importer can ask for a judicial review pursuant to section 18.1 of the Federal Courts Act . In addition, rights to ask for a review or appeal other types of decisions may apply in other circumstances as per below.\n13. When a notice has been given under subsection 59(2) of the Act , an importer may file a request for a re-determination or further re-determination under subsection 60(1) of the Act within 90 days of the officer’s decision. For more information, refer to Memorandum Memorandum D11-6-7: Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency .\n14. If no request for further re-determination is filed under subsection 60(1) of the Act within the 90-day period, an importer may submit an application to the President of the CBSA for an extension of the time within which the request must be made pursuant to section 60.1 of the Act . The President may extend the time for filing the request. For more information, refer to Memorandum D11-6-9: Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act .\nMaintenance of records and trade compliance verifications\n15. As the importer of record of the goods, it is the responsibility of a recognized ethno-cultural group to ensure that all of the import requirements are met, and appropriate records maintained, as the importations may be subject to post-importation trade compliance verification. For more information, refer to Memorandum D17-1-21: Maintenance of Records in Canada by Importers and to Memorandum D11-6-10: Reassessment Policy .\nPenalty and interest provisions\n16. An importer or owner who has reason to believe that the declaration is incorrect, and who does not make required corrections within the prescribed 90-day period under section 32.2 of the Act , may be subject to interest and penalty provisions. For more information on interest, refer to Memorandum D11-6-5: Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief . For more information on penalties, refer to Memorandum D22-2-1: Personal Administrative Monetary Penalties for Cannabis-Related Contraventions of the Customs Act .\nVoluntary Disclosures Program\n17. The Voluntary Disclosures Program promotes compliance with the accounting and payment provisions of the Customs Act , Customs tariff , Excise Tax Act and Excise Act, 2001 by encouraging importers to come forward and correct deficiencies in order to comply with their legal obligations.\n18. Where the prescribed 90-day period (90 days from the day the importer has reason to believe) under section 32.2 of the Act has elapsed, an importer who has not made the required correction to the declaration of origin, tariff classification or value for duty may request corrective measures under the Voluntary Disclosures Program. For more information, refer to Memorandum D11-6-4: Relief of Interest and/or Penalties Including Voluntary Disclosure .", @@ -14209,7 +14209,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-14-61", "marginal_note": "Appendix", - "part": "", + "part": "Tariff Item 9937.00.00 and the Recognition of an Ethno-cultural Group", "division": "", "heading": "", "text": "Submitting by e-mail an application to be recognized as an ethno-cultural group for the purposes of tariff item 9937.00.00\n1. An applicant may submit an application to be recognized as an ethno-cultural group for the purposes of tariff item 9937.00.00 by encrypted or non-encrypted e-mail. If an applicant chooses to submit such a request by e-mail, they must indicate their choice between encrypted and non-encrypted e-mail in the request and meet the required conditions set by the CBSA. These conditions are described below.\n2. If an applicant chooses to submit their application by e-mail, but does not clearly indicate in their request their choice between encrypted and non-encrypted e-mail, or their request does not meet the required conditions, CBSA will send a non-encrypted e-mail to the importer.\n3. The applicant must complete and provide the consent statement below. An authorized person may submit the application by e-mail on behalf of their client. For more information, refer to Memorandum D1-6-1: Authority to Act as an Agent . The applicant also has the responsibility to inform the CBSA of any contact information changes (phone number, e-mail address, etc.)\n4. The CBSA will seek to obtain an electronic delivery and read receipt from the importer for each e-mail exchanged during the processing of the request for an application to be recognized as an ethno-cultural group for the purposes of tariff item 9937.00.00. If it is not possible to obtain an electronic delivery and read receipt, other forms of acknowledgements will be accepted (e-mail, phone call, etc.)\n5. The applicant who elects to use encrypted e-mail for processing their application is responsible for ensuring that compatible software (Winzip and others) is used.\n6. When the request meets the required conditions, the CBSA will send all documents related to the application to the applicant by encrypted or non-encrypted e-mail, depending on the choice indicated.\n7. The CBSA does not guarantee the security of electronic communications. By consenting to communicate by e-mail with the CBSA, the applicant accepts all inherent risks with this mode of communication and thus relieves the CBSA from all responsibility, present and future, related to the protection of the information while it is being exchanged by e-mail.\nConsent statement\nI choose to communicate by {Non-Encrypted / Encrypted Please indicate your choice } e-mail with the CBSA during the processing of the application to be recognized as an ethno-cultural group for the purposes of tariff item 9937.00.00. This includes the sending and reception of documents, as well as any other correspondence required, including for the purposes of any extension request. I authorize the communication by e-mail for all exchanges and I accept all inherent risks. I hereby relieve the CBSA from any responsibility, present and future, in relation to the protection of the information exchanged by e-mail. I have read and I accept the conditions.\nSignature: Date: Name of the importer / authorized person: Business Name: Occupation/Title: Telephone number: E-mail address:", @@ -14227,7 +14227,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-14-61", "marginal_note": "References", - "part": "", + "part": "Tariff Item 9937.00.00 and the Recognition of an Ethno-cultural Group", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Tariff\n- Customs Act\n- Immigration and Refugee Protection Act\n- Excise Tax Act\n- Excise Act, 2001\n- Federal Courts Act\nRelated D memoranda\n- Memorandum D1-6-1: Authority to Act as an Agent\n- Memorandum D6-2-3: Refund of Duties\n- Memorandum D10-13-1: Classification of Goods\n- Memorandum D11-4-16: Advance rulings for origin under Free Trade Agreements\n- Memorandum D11-6-4: Relief of Interest and/or Penalties Including Voluntary Disclosure\n- Memorandum D11-6-5: Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief\n- Memorandum D11-6-6: Reason to Believe and Corrections to the Declaration of Origin, Tariff Classification or Value for Duty\n- Memorandum D11-6-7: Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency\n- Memorandum D11-6-9: Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act\n- Memorandum D11-6-10: Reassessment Policy\n- Memorandum D11-8-5: Conditional Relief Tariff Items\n- Memorandum D11-11-1: National Customs Rulings\n- Memorandum D11-11-3: Advance Rulings for Tariff Classification\n- Memorandum D17-1-5: Registration, Accounting and Payment for Commercial Goods\n- Memorandum D17-1-21: Maintenance of Records in Canada by Importers\n- Memorandum D22-1-1: Administrative Monetary Penalty System\n- Memorandum D22-2-1: Personal Administrative Monetary Penalties for Cannabis-Related Contraventions of the Customs Act\nSuperseded memoranda D\nMemorandum D10-14-61 dated April 6, 2016\nIssuing office\nTrade Policy Division Trade Programs and Anti-dumping Directorate Commercial and Trade Branch", @@ -14893,7 +14893,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-15-11", "marginal_note": "Plain language summary", - "part": "", + "part": "Sports Goods of Tariff Item 9984.00.00", "division": "", "heading": "", "text": "Target audience: Importers of commercial goods\nKey content: How to determine if commercial goods are eligible to claim tariff item 9984.00.00\nKeywords: Sport, sporting goods, commercial goods, eligible, 9984, tariff item, armature sports\nOn this page Updates made to this D-memo Guidelines General Provisions Certification Diversion Additional Information References Applicable legislation Related D memoranda Issuing office Contact us Related links", @@ -14911,7 +14911,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-15-11", "marginal_note": "On this page", - "part": "", + "part": "Sports Goods of Tariff Item 9984.00.00", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Guidelines General Provisions Certification Diversion\n- Additional Information\n- References Applicable legislation Related D memoranda Issuing office\n- Contact us\n- Related links", @@ -14929,7 +14929,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-15-11", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Sports Goods of Tariff Item 9984.00.00", "division": "", "heading": "", "text": "This D-Memo has been updated to reflect accessibility and plain language considerations.", @@ -14947,7 +14947,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-15-11", "marginal_note": "Guidelines", - "part": "", + "part": "Sports Goods of Tariff Item 9984.00.00", "division": "", "heading": "", "text": "General Provisions\n1. Tariff Item 9984.00.00 covers sporting goods that meet the following conditions:\n- Goods meant for Canadian athletes who compete at an amateur international level; and\n- Goods that Canadian athletes use only to train for or take part in international amateur competitions such as the Olympic Games, the Commonwealth Games, the Francophone Games, or other world-level championships or events.\nCertification\n2. Sporting goods imported under the conditional duties relief of tariff item 9984.00.00 must be accompanied by certification provided by the Canadian Olympic Committee.\n3. The certification request must be filed with the Canadian Olympic Committee by the internationally recognized national single sport or multi-sport governing body (for example: Canadian Yachting Association, Hockey Canada).\n4. The certification must include:\n- The signature of the Director of Sport System and Athlete Relations of the Canadian Olympic Committee.\n- A certification number issued by the Canadian Olympic Committee.\n- The date the certification was issued.\n5. A complete inventory of all goods imported in the shipment must be attached to the signed certification. Each article on the list is to be numbered in consecutive order with a detailed description of the goods. Provide a serial or identification number when applicable.\n6. Certification is to be provided in duplicate for each shipment.\n7. The date of issue of the certification must be within the six-month period prior to the date of accounting of the goods with the Canada Border Services Agency (CBSA).\n8. The CBSA will stamp each copy of the certification at the time of accounting. After processing, the original certification is to be retained with the CBSA office copy of the accounting document and the duplicate returned to the importer/owner with the receipt copy of the accounting document.\n9. Parts for eligible goods can be imported with a valid certification.\n10. Eligibility for this tariff item does not waive any permit requirements for specific goods.\nDiversion\n11. The importer is responsible to ensure that the goods are not sold or disposed of to a person or for a use not certified by the Canadian Olympic Committee, for a period of two years after the date of accounting. This condition can be met with a signed written statement by the athlete they are intended for, as shown below:\nI certify that the sports goods listed on Certificate No. ___ will not be sold or otherwise disposed of within two years of the date of accounting, unless sold or disposed of to a person who could otherwise have qualified to import them under tariff item 9984.00.00. (Signature of athlete)\n12. This statement is to be attached to the customs office copy of the accounting document. It does not replace the certification from the Canadian Olympic Committee.\n13. If the goods are sold or disposed of to a person who could otherwise have qualified, then a new certification should be obtained and presented to an officer of the CBSA upon request.\n14. As per Section 32.2 of the Customs Act , if the goods are diverted, a correction to the original declaration must be filed with the CBSA and any applicable duties and taxes paid.\n15. For information regarding corrections to declarations of tariff classification, please consult Memorandum D11-6-6: Reason to believe and Self-adjustments to Declarations of Origin, Tariff Classification, and Value for Duty .", @@ -14965,7 +14965,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-15-11", "marginal_note": "Additional Information", - "part": "", + "part": "Sports Goods of Tariff Item 9984.00.00", "division": "", "heading": "", "text": "16. Procedures to obtain an advance ruling for tariff classification of goods are outlined in Memorandum D11-11-3: Advance Rulings for Tariff Classification .", @@ -14983,7 +14983,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-15-11", "marginal_note": "References", - "part": "", + "part": "Sports Goods of Tariff Item 9984.00.00", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Tariff\n- Customs Act\nRelated D memoranda\n- Memorandum D11-6-6: Reason to believe and corrections to the declaration of origin, tariff classification or value for duty\n- Memorandum D11-11-3: Advance Rulings for Tariff Classification\nIssuing office\nTariff Classification, Origin and Valuation Division Trade Programs Directorate Commercial and Trade Branch", @@ -15001,7 +15001,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-15-12", "marginal_note": "Plain language summary", - "part": "", + "part": "Interpretation of Tariff Item 9986.00.00 – Religious Articles", "division": "", "heading": "", "text": "Target audience: Importers of commercial goods - religious articles.\nKey content: This memorandum explains the Canada Border Services Agency's (CBSA) administrative policy regarding the interpretation of tariff item 9986.00.00 of the Customs Tariff.\nKeywords: Release of goods; customs brokers; importers; CARM; commercial importation; tariff classification; special classification provisions; customs duties; duty-free allowance; religious articles.", @@ -15019,7 +15019,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-15-12", "marginal_note": "On this page", - "part": "", + "part": "Interpretation of Tariff Item 9986.00.00 – Religious Articles", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Guidelines Complete sets and accessories Documentation to support a claim for tariff item 9986.00.00\n- Definition of the specific religious articles included in tariff item 9986.00.00 Religious statues and statuettes Religious medals and crosses Religious figures and plaques, mounted or not Religious ancestral shrines Communion sets Oil stocks Crosiers Benitiers Sprinklers Incensers and incense boats Baptismal shells or fonts Scapulars Chapelets and rosaries Scroll sets Chanukah candlesticks Kiddush sets Mezuzah boxes Havdalah sets Seder plates Parts eligible under tariff item 9986.00.00\n- Additional Information\n- References Applicable legislation Related D memoranda Issuing office\n- Contact us\n- Related links", @@ -15037,7 +15037,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-15-12", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Interpretation of Tariff Item 9986.00.00 – Religious Articles", "division": "", "heading": "", "text": "This D-memo has been updated to:\n- Reflect accessibility and plain language considerations\n- Align with the policy of Memorandum D10-0-1.", @@ -15055,7 +15055,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-15-12", "marginal_note": "Guidelines", - "part": "", + "part": "Interpretation of Tariff Item 9986.00.00 – Religious Articles", "division": "", "heading": "", "text": "1.Tariff item 9986.00.00 reads as follows:\nReligious statues, statuettes, medals, crosses, figures, plaques or ancestral shrines, and communion sets, oil stocks, crosiers, benitiers, sprinklers, incensers, incense boats, baptismal shells or fonts, scapulars, chapelets, rosaries, Scroll sets, Chanuka candlesticks, Kiddush sets, Mezuzah boxes, Havdalah sets or Seder plates; Parts of all the foregoing.\n2. Tariff item 9986.00.00 is a list of specific religious goods that are eligible for the benefits of tariff item 9986.00.00. If an item is not listed it is not eligible for the benefits of the tariff item, even if it contains a religious motif or function.\n3. Tariff item 9986.00.00 provides for the articles listed if they:\n- are necessary to perform religious sacraments or ceremonies;\n- symbolically convey a meaningful aspect of a faith or religion; or\n- enhance the beauty or meaningfulness of a building or sanctuary dedicated to the worship of an ultimate reality or deity.\n4. Articles simply incorporating a religious motif are not eligible under tariff item 9986.00.00. They must generally be regarded as having a religious function or purpose.\n5. Examples of articles excluded from the provisions of tariff item 9986.00.00:\n- A Christmas tree ornament in the form of an angel mounted on a Christmas tree for decorative purposes.\n- Paper weights, jewellery for the adornment of the person, bookends, pencils and pens, and tombstones incorporating a religious design or symbol.\n6. Religious articles are not eligible for the benefits of the tariff item if they are:\n- incorporated into articles worn as jewellery such as earrings, brooches, tie pins and clips, cufflinks, dress studs, buttons, buckles, barrettes, dress combs, and other hair ornaments;\n- attached to a chain or bracelet, packaged with a chain or bracelet or invoiced with a chain or bracelet under one price;\n- incorporated in or affixed to other articles, such as paperweights, bookends, fancy boxes and watch bands;\n- jewellery findings and stampings that require further manufacturing in Canada\n7. The provisions of tariff item 9986.00.00 apply to all religious persuasions. There is no need for the religion to be in practice for the related object to be eligible. For example, in Canada International Trade Tribunal (CITT) case AP-2004-061, a statue of the ancient Egyptian Bast Cat was deemed eligible for the benefits of the tariff item 9986.00.00.\n8. Articles of mythology that are based on religious ideology or dogma are eligible for the benefits of tariff item 9986.00.00 when they are presented as one of the listed articles. Articles for entertainment purposes that are related to mythological narratives are not.\n9. Articles eligible for tariff item 9986.00.00 can be made of any material.\nComplete sets and accessories\n10. The following provisions shall be interpreted to include individual articles and complete sets: oil stocks, crosiers, benitiers, sprinklers, incensers, incense boats, baptismal shells or fonts.\n11. Complete sets that consist of complimentary items that are matched through harmony of design, such as matching trays, stands and dispensing utensils, are eligible for the benefits of tariff item 9986.00.00.\n12. Carrying cases and accessories specific to a listed good are eligible for the benefits of tariff item 9986.00.00 when imported with that item. If the carrying cases and accessories are imported separately they are not eligible for the benefits of the tariff item and remain classified under their respective classification number in Chapters 1 through 97.\n13. Portable communion sets, oil stock sets, sprinklers and baptismal kits are eligible under the tariff item 9986.00.00.\nDocumentation to support a claim for tariff item 9986.00.00\n14. The importer may be asked by the CBSA to provide a certification attesting that articles claimed under the tariff item are in fact for religious devotion. The certificate must:\n- be from an appropriate religious administration (e.g. Catholic or Anglican Diocese, Hindu Temple, Mosque, Synagogue) that has charitable status from the Canada Revenue Agency;\n- be signed by an ordained member of clergy (e.g. priest, minister, rabbi, imam) with a degree or certificate in divinity from a recognized university, seminary or other institution of religious studies;\n- briefly describe the article;\n- explain how it is used in religious services or why it is an explicit witness of a religious affiliation or devotion; and\n- be on the letterhead of the religious administration delivering it.\n15. Should the importer not be able to provide such certification, the goods may not be eligible to the benefits of the tariff item.", @@ -15073,7 +15073,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-15-12", "marginal_note": "Definition of the specific religious articles included in tariff item 9986.00.00", - "part": "", + "part": "Interpretation of Tariff Item 9986.00.00 – Religious Articles", "division": "", "heading": "", "text": "16. The following definitions apply, for the purpose of this Memorandum, to the articles eligible for the benefits of tariff item 9986.00.00. These definitions are in accordance with CITT rulings, including AP-2003-013 and AP-2004-061.\nReligious statues and statuettes\n17. Religious statues are carved, modeled, or cast representation, predominately of a single religious entity, life size or larger. Statuettes are carved, modeled, or cast representation of a single religious entity that are less than life-size.\nReligious medals and crosses\n18. Religious medals bear the representation of a religious image or design. Examples include: St. Christopher and other patron Saint medals, miraculous medals, Buddha and Hindu deity amulets.\n19. Crosses are ancient symbols that have religious significance to many groups. Both traditional and stylized crosses of any denomination are eligible. Examples of traditional crosses include the Latin Cross, the Greek Cross, the Celtic Cross and the Chi-Rho Cross.\n20. Rings that are fixed to the religious medal or cross and used to suspend, attach or wear the cross or medal are considered part of the goods.\nReligious figures and plaques, mounted or not\n21. A figure is a representation of a religious personage, shape or symbol. Generally, they are three dimensional religious representations, shapes or symbols that are not considered to be a statue, statuette, or plaque. These could include, for example, the Star of David (also called Magen David or Shield of David), Buddhist dorjes (Vajra), Hindu deities.\n22. A plaque is a flat wall hanging with decoration or lettering on it. The decoration or text must be of a religious nature, such as a prayer. Such prayers do not have to be found in religious manuscripts, such as the Bible, Torah, or Quran, to be religious. It can be any personal communication, reverent petition, praise or thanksgiving to God, deities, other spiritual entities, such as angels and saints, or objects of worship, such as the sun.\n23. Other articles, such as religious pictures and mottos, decoration plates, tapestries, tombstones, and grave markers are not eligible for the benefits of the tariff item, as their primary use is not for religious service or as a witness of a religious affiliation or devotion.\n24. Monuments incorporating a religious plaque or statue are eligible for the tariff item 9986.00.00.\nReligious ancestral shrines\n25. A religious ancestral shrine is a holy or sacred place, which is dedicated to a specific deity, ancestor, hero, martyr, saint, daemon, or similar figure of awe and respect. It can also be constructed to set apart a site which is thought to be particularly holy.\n26. Ancestral shrines often contain idols, relics, photos, cult images or other such objects associated with the figure being venerated. They may contain an altar, a small shelf, or a full table top. Many are small and consist of a statue on a pedestal or in an alcove, niche or grotto, or can be elaborate booths without ceilings.\n27. Shrines can be indoors, outdoors, or portable. Shrines are usually the centre of attention and are given a place of prominence for display.\n28. An ancestral shrine should not be confused with a temple. A temple is a building devoted to the worship of a God or Gods. Temples are not eligible for tariff item 9986.00.00.\nCommunion sets\n29. A communion set is a set of utensils for use in religious communion services. It may consist of two or more of the following articles: chalices, ciboria, communion cups, communion cup tray, glasses, cruets, cruet sets, flagons, patens, bread plates, absolution and host boxes, pyxes, viaticums, spoons and ladles, tweezers, intinction sets, ostensorium, lunula, monstrances, thabors, reliquaries, and lavabo bowls.\nOil stocks\n30. Oil stocks refer only to the containers or vessels in which various oils used in religious services are held, not to the oil itself. Large jars, or other containers, simply used to store oil are not considered to be oil stocks.\nCrosiers\n31. Crosiers are stylized shepherds' hooked staffs that are part of a bishop's regalia.\nBenitiers\n32. Benitiers are open holy water containers, into which worshippers dip their fingers before blessing themselves. They come in a wide variety of styles. They may:\n- be simple shallow bowls, to place on a table or stand;\n- have brackets or apparatus allowing them to be affixed to walls; or\n- be free-standing models in one or more pieces.\n33. Stands specifically designed as supports for a benitier and wall brackets or other apparatus for affixing a benitier to a wall, that are included with the benitier at the time of importation, are eligible for the tariff item. However, tables or other unattached stands on which benitier dishes may be set are not eligible.\nSprinklers\n34. Sprinklers are hand-held batons used to sprinkle holy water on congregations or objects during religious ceremonies. There are two types:\n- One has a solid metal handle with a ball on the end. The ball is dipped in a bucket of water and the water adhering to it is sprinkled onto worshippers or objects being blessed. This type usually comes as part of a set including a matching bucket and stand and the whole set qualifies under the tariff item.\n- The other holds the water in a reservoir in the handle.\nIncensers and incense boats\n35. Incensers, sometimes referred to as censers or thurible, are vessels used for the burning of incense during religious ceremonies, and available in a variety of sizes. They may include chains and stands.\n36. Incense boats are vessels specifically designed to hold and dispense incense. Mustard dishes, relish dishes, and other similar covered condiment dishes are not considered to be incense boats.\nBaptismal shells or fonts\n37. Baptismal fonts hold holy water for use during a baptism. Commonly of stone or ceramic, they range from shallow bowls to high-walled tubs or tanks. To be eligible for this tariff item, baptismal fonts are to be of the type permanently installed in churches.\n38. A font bowl imported together with a specifically designed base or support qualifies under the tariff items. However, unrelated tables or stands do not.\nScapulars\n39. Scapulars may be either:\n- Monastic - A short cloak covering the shoulders, originally prescribed by the Order of St. Benedict, to be worn by monks when engaged in manual labour or worn as a sign of devotion in church services.\n- Devotional - An article composed of two small squares of woolen cloth, wood or laminated paper, a few inches in size, fastened together by long strings passing over the shoulders. Most bear a devotional scripture and image.\n40. Scapulars are commonly worn as a badge of affiliation to the religious order that presents it.\nChaplets and rosaries\n41. Chaplets, also called chapelets or prayer beads, are a series of beads or knots strung together and used for counting prayers. They are used by various religions and may each have their own design, number and pattern of beads or knots. They may have devotional medals, crosses, crucifixes, or tassels attached to them.\n42. Kits consisting of all the necessary articles and materials required to assemble a chaplet, for example beads, string, medals, crosses, and crucifixes, are eligible for tariff item 9986.00.00.\n43. Rosaries are a specific type of chaplet used when reciting Rosary prayers. Common forms of rosaries are made up of a total of 59 beads. 54 beads are arranged in a loop of five sets of 10 small beads and a large or distinctive bead. Replacing one of the large beads can be a short string of five beads leading to a cross, crucifix or a medallion.\n44. Rosaries in the form of bracelets are eligible for tariff item 9986.00.00, provided they can be used to count a whole Rosary prayer.\nScroll sets\n45. Scroll sets may be either:\n- religious phylactery scroll sets known as tefillin. These are small boxes, usually made of leather, which contain small pieces of religious parchments with phrases from the Torah (Old Testament); or\n- Torah scrolls of handwritten parchments of the first five books of Moses. These sets usually include: Wooden rollers around which the scroll is rolled; Ties used to bind the two sides of the scroll together; A cloth (mantle), metal or wooden box used to cover the scroll; the crown (Keter) used to \"top\" the covered pair of wooden rollers (Maklot); The breast plate (Tzit) to hang over the mantle or wooden box; The pointer (Yad) used to track the text; Headpieces used to cap the ends of the wooden rollers; The cloth on which the scroll is laid.\nChanukah candlesticks\n46. Chanukah candlesticks, also called hanukkiah, are a nine pronged candelabrum. Also included are menorahs. Both Chanukah candlesticks and menorahs may use candles or oil and wicks. They may have more than one Shamash, by which the Chanukah lights are lit.\nKiddush sets\n47. A Kiddush set is a collection of items used to sanctify the Sabbath and holidays in the Jewish tradition. The Kiddush set may consist of any combination of a wine decanter, goblet(s), candle holder, tray(s), or bread board(s) or container(s) with a cloth to cover the loaves. They are usually matched through harmony of design.\nMezuzah boxes\n48. Mezuzah boxes are small cases, of any material, containing a scroll which depicts a religious blessing or prayer. They are usually tubular in shape, three to four inches tall, and may come with brackets or attachments to affix it to a door post.\nHavdalah sets\n49. A Havdalah set is a collection of ritual items used for the Havdalah ceremony. A complete Havdalah set commonly includes a carrying case, goblet(s), candle holder, spice box, and a single intertwined candle with multiple wicks.\nSeder plates\n50. Seder plates are most often large dishes, of any material, meant to hold the ceremonial foods during the Passover feast. They are usually divided into sections.\n51. Only the plates are eligible under tariff item 9986.00.00. Complete sets of dishes with pots and pans used during the Passover feast are not eligible for tariff item 9986.00.00.\nParts eligible under tariff item 9986.00.00\n52. Parts eligible under tariff item 9986.00.00 are identifiable components of an article listed in tariff item 9986.00.00, which is integral to the design and essential to the function of the product in which it is used, as defined in the Memorandum D10-0-1: Classification of Parts and Accessories in the Customs Tariff .\n53. When imported on their own, consumable goods, such as candles, oil, and incense, are not considered as a part of an eligible article for tariff item 9986.00.00. Consumable goods remain classified under their respective classification number in Chapter 1 through 97.", @@ -15091,7 +15091,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-15-12", "marginal_note": "Additional Information", - "part": "", + "part": "Interpretation of Tariff Item 9986.00.00 – Religious Articles", "division": "", "heading": "", "text": "54. Procedures to obtain an advance ruling for tariff classification of goods are outlined in Memorandum D11-11-3: Advance Rulings for Tariff Classification .", @@ -15109,7 +15109,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-15-12", "marginal_note": "References", - "part": "", + "part": "Interpretation of Tariff Item 9986.00.00 – Religious Articles", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Tariff\nRelated D memoranda\n- Memorandum D10-0-1: Classification of Parts and Accessories in the Customs Tariff\n- Memorandum D10-13-1: Tariff Classification of Goods\n- Memorandum D11-11-3: Advance Rulings for Tariff Classification\nIssuing office\nTariff Classification, Origin and Valuation Division Trade Programs Directorate Commercial and Trade Branch", @@ -15379,7 +15379,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-15-20", "marginal_note": "Plain language summary", - "part": "", + "part": "Interpretation of Tariff Item 9966.00.00", "division": "", "heading": "", "text": "Target Audience: Importers that import vehicles that are 25 years or older.\nKey content: The interpretation of tariff item 9966.00.00 of the Customs Tariff and the goods that are eligible for consideration under this tariff item.\nKeywords: Vehicles, more than 25 years old", @@ -15397,7 +15397,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-15-20", "marginal_note": "On this page", - "part": "", + "part": "Interpretation of Tariff Item 9966.00.00", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Guidelines Motor Vehicles Articles Additional Information\n- References\n- Contact us\n- Related links", @@ -15415,7 +15415,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-15-20", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Interpretation of Tariff Item 9966.00.00", "division": "", "heading": "", "text": "This D-Memo has been updated to reflect accessibility and plain language considerations.", @@ -15433,7 +15433,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-15-20", "marginal_note": "Guidelines", - "part": "", + "part": "Interpretation of Tariff Item 9966.00.00", "division": "", "heading": "", "text": "1. Tariff item No. 9966.00.00 reads as follows:\n- The following vehicles, manufactured more than 25 years prior to the date of importation, and articles for use solely or principally with those vehicles:\n- Road tractors for semi-trailers;\n- Motor vehicles principally designed for the transport of persons or goods (other than vehicles specially designed for travelling on snow, golf cars and similar vehicles, and dumpers designed for off-highway use);\n- Fire fighting vehicles;\n- Motorcycles (including mopeds), cycles fitted with an auxiliary motor, and side cars.\nMotor Vehicles\n2. Motor vehicles that are eligible for consideration under tariff item 9966.00.00 must satisfy the following criteria:\n- The vehicle must be more than 25 years old at the date of importation. This is the actual month and year of manufacture rather than the model year.\n- The vehicle must be of a type cited in the tariff item.\n- The vehicle must conform to its original appearance and configuration that existed at the time of manufacture.\n3. Vehicles that have been modified and are no longer in their original configuration (such as hot rods, street rods, etc.) do not qualify for consideration under tariff item 9966.00.00. However, modifications such as changes required to have the vehicles conform to safety standards or provincial or territorial registration requirements would not necessarily exclude them from tariff item 9966.00.00.\n4. For the purpose of administering tariff item 9966.00.00, the terms \"golf cars\" and \"golf carts\", as found in the English version of the Customs Tariff , Explanatory Notes, and Memoranda D series are to be considered interchangeable.\nArticles\n5. Tariff item 9966.00.00 also provides duty-free importation of articles for use in vehicles that would qualify for consideration under this tariff item. Eligible articles are limited to those solely or principally for qualifying vehicles and would maintain the original appearance and configuration of the vehicle. These may be either original articles or reproductions.\n6. Articles that incorporate modern safety features or other technological developments may be considered under tariff item 9966.00.00, provided that they are solely or principally for use with qualifying vehicles and do not compromise the original configuration of the vehicle. An example could be a vehicle specific safety modification article required to allow the vehicle to be registered in a province/territory and be deemed roadworthy.\n7. General purpose/universal articles that can be used in both vehicles covered and not covered under tariff item 9966.00.00 are not eligible for consideration.\nAdditional Information\n8. Procedures for obtaining an advance ruling to confirm the tariff classification of goods are outlined in Memorandum D11-11-3: Advance Rulings for Tariff Classification .", @@ -15451,7 +15451,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-15-20", "marginal_note": "References", - "part": "", + "part": "Interpretation of Tariff Item 9966.00.00", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Tariff\nIssuing office\nTrade Policy Division Trade Programs and Anti-dumping Directorate Commercial and Trade Branch", @@ -15577,7 +15577,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-15-24", "marginal_note": "Plain language summary", - "part": "", + "part": "Tariff Item Number 9979.00.00 – Goods Specifically Designed to Assist Persons With Disabilities", "division": "", "heading": "", "text": "Target audience: Importers of commercial goods\nKey content: How to determine if commercial goods are eligible to claim tariff item No. 9979.00.00 – Goods specifically designed to alleviate the specific effects of a disability\nKeywords: Disability, commercial goods, eligible, 9979, tariff item, specifically designed", @@ -15595,7 +15595,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-15-24", "marginal_note": "On this page", - "part": "", + "part": "Tariff Item Number 9979.00.00 – Goods Specifically Designed to Assist Persons With Disabilities", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Guidelines First Part: Specifically designed to alleviate the specific effects of a disability Second Part: Articles and materials for use in such goods Additional Information\n- References Applicable legislation Superseded D memoranda Issuing office\n- Contact us\n- Related links", @@ -15613,7 +15613,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-15-24", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Tariff Item Number 9979.00.00 – Goods Specifically Designed to Assist Persons With Disabilities", "division": "", "heading": "", "text": "This D-memo has been updated to:\n- reflect accessibility and plain language considerations\n- reflect changes made to the wording of tariff item 9979.00.00\n- reference current Canadian International Trade Tribunal jurisprudence\n- define the term “disability”", @@ -15631,7 +15631,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-15-24", "marginal_note": "Guidelines", - "part": "", + "part": "Tariff Item Number 9979.00.00 – Goods Specifically Designed to Assist Persons With Disabilities", "division": "", "heading": "", "text": "Tariff item No. 9979.00.00 reads as follows: Goods specifically designed to alleviate the specific effects of a disability, and articles and materials for use in such goods.\nProvision for tariff item 9979.00.00\n1. In order for a good to qualify for the duty free benefits of tariff item 9979.00.00, it must satisfy one of the following two parts:\n- The good must be specifically designed to alleviate the specific effects of a disability; or\n- The good must be an article or material for use in a good specifically designed to alleviate the specific effects of a disability.\nPart One: Specifically designed to alleviate the specific effects of a disability\n2. The first part requires that during the research, design or development stages of creating a good, the designer, manufacturer or producer makes deliberate and conscious decisions to incorporate specific design elements that alleviate the specific effects of a disability.\n3. The word disability is defined in the Accessible Canada Act as: “any impairment, including a physical, mental, intellectual, cognitive, learning, communication or sensory impairment — or a functional limitation — whether permanent, temporary or episodic in nature, or evident or not, that, in interaction with a barrier, hinders a person's full and equal participation in society.”\nThe scope of \"specifically designed\"\n4. The expression \"specifically designed\" for this tariff item should not be interpreted to mean \"exclusively designed\" or \"solely designed\" for a purpose. It should be evident that there was an intent to alleviate a debilitating effect by some aspect of the design.\n5. The design intent of a good that alleviates the specific effects of a disability can also be inclusive, meeting the needs of a broad spectrum of the population. The principle of \"universal design\", where products are designed to meet the needs of persons with and without disabilities, can include features that make the product eligible for tariff item 9979.00.00. Even if one part of the product was designed to help with a disability, the product may qualify for tariff item 9979.00.00, even if other design elements allow the good to be used by a broad range of people.\n6. Simply because a person with a disability uses and benefits from a particular good does not automatically mean it meets the \"specifically designed\" provision of tariff item 9979.00.00.\n7. Conversely, because a good can be used by persons without a disability does not mean it wasn't “specifically designed” to help with the effects of a disability.\nDocumentation to support a claim for tariff item 9979.00.00\n8. No supporting documentation is required for goods identified in GST/HST Memoranda 4.2 “Medical and Assistive Devices” or for goods that the Canadian International Trade Tribunal ( CITT ) has previously ruled as qualifying for tariff item 9979.00.00. The Canada Border Services Agency (CBSA) considers those goods eligible for the duty-free benefit under tariff item 9979.00.00.\n9. For all other goods, importers claiming the benefits of tariff item 9979.00.00 are required to support their claim by providing evidence that a product was specifically designed, or there was purposeful intent, to assist persons with disabilities in alleviating the specific effects of those disabilities. Such evidence must be made available to the CBSA, upon request by an officer. Evidence may come from various sources, however it should be clear and convincing, and can include the following information:\n- The name of a particular disability(ies) that the good was specifically designed to alleviate the specific effects of;\n- A detailed description of how the good was designed or intended to alleviate the effects of the disability(ies); and\n- Documentation that identifies that a deliberate and conscious effort was made by the designer, manufacturer or producer of the good to incorporate the specific needs of a disabled person in alleviating the effects of their disability in the research, design or development of the subject good. This evidence may include, but is not limited to, certification from a standards organization, industry research studies, technical or engineering documents, instruction manuals and product testing reports.\nThird party endorsements and/or approvals\n10. A third party endorsement, approval, certification or compliance with a particular standard may be considered as part of the evidence used to support a claim that a good has been specifically designed to assist persons with disabilities in alleviating the specific effects of those disabilities.\n11. Such endorsements or certification should be considered along with the evidence of design intent and best use of the good when determining if it qualifies for tariff item 9979.00.00.\nPart Two: Articles and materials for use in such goods\n12. The second part of tariff item 9979.00.00 includes a distinct provision for articles and materials for use in the qualifying good. This includes parts necessary for the original manufacture of the good, repair or replacement. In order for articles and materials to qualify for the second part of tariff item 9979.00.00, the importer must ensure that the host good satisfies the first part outlined in paragraph 1 above.\n13. When articles and materials imported under tariff item 9979.00.00 are diverted to a non-qualifying use, the original Commercial Accounting Document (CAD) must be adjusted accordingly and any duties and taxes owing paid (refer to Memorandum D11-8-5, Conditional Relief Tariff Items ).\nAdditional Information\n14. Procedures to obtain an advance ruling for tariff classification of goods are outlined in Memorandum D11-11-3: Advance Rulings for Tariff Classification.", @@ -15649,7 +15649,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-15-24", "marginal_note": "References", - "part": "", + "part": "Tariff Item Number 9979.00.00 – Goods Specifically Designed to Assist Persons With Disabilities", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Tariff\nSuperseded D memoranda\nD10-15-24 dated October 21, 2024\nIssuing office\nTariff Classification, Origin and Valuation Division Trade Programs Directorate Commercial and Trade Branch", @@ -15829,7 +15829,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-15-28", "marginal_note": "Plain language summary", - "part": "", + "part": "Tariff Classification of Footwear, Covering the Ankle", "division": "", "heading": "", "text": "Targeted audience: importers of commercial goods\nKey content: Provides an outline of the CBSA 's administrative tariff classification policy of footwear, covering the ankle.\nKeywords: footwear, shoes, boots, ankle, covering the ankle\nOn this page Updates made to this D-memo Definitions Additional Information Appendix References Contact us", @@ -15847,7 +15847,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-15-28", "marginal_note": "On this page", - "part": "", + "part": "Tariff Classification of Footwear, Covering the Ankle", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Definitions\n- Additional Information\n- Appendix\n- References\n- Contact us", @@ -15865,7 +15865,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-15-28", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Tariff Classification of Footwear, Covering the Ankle", "division": "", "heading": "", "text": "This D-memo has been updated to reflect accessibility and plain language considerations.", @@ -15883,7 +15883,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-15-28", "marginal_note": "Definitions", - "part": "", + "part": "Tariff Classification of Footwear, Covering the Ankle", "division": "", "heading": "", "text": "1. This memorandum provides guidance for interpreting the term “covering the ankle”, as found in Chapter 64 of the Customs Tariff (Tariff).\n2. The Section and Chapter Notes in the Tariff offer no definition of either “covering” or “ankle”. Likewise, the relevant Explanatory Notes offer no clarification. In the absence of clarity in the relevant notes, the following dictionary definitions of the terms will be used.\nAnkle The joint connecting the foot to the leg, marked by the projections (malleolar zone) formed on the outside by the fibula, on the inside by the tibia. Covering A thing used to cover, protect or conceal something else.\nGuidelines\n3. For tariff classification purposes, the ankle is the area of the ankle joint where the leg and foot join – commonly called the “ankle bone” and anatomically referred to as the “ malleolar zone ” (refer to Appendix figure 1 ).\n4. The foot portion of the ankle joint includes the midfoot (arch) – made up of the Navicular, Cuboid and Cuneiforms bones, and the hindfoot (heel) – made up of the Talus and Calcaneus bones. The lower leg portion of the joint consists of both the tibia and fibula bones (refer to Appendix figure 2 ).\n5. In order to satisfy the terms of “covering the ankle”, the footwear upper must provide 100% coverage of the midfoot, hindfoot and malleolar zone.\n6. Partial coverage of the midfoot, hindfoot and malleolar zone, no matter how large or small, does not satisfy the terms of “covering the ankle”.\n7. Footwear with straps, ties, lacing, buckles, ribbons or ornamental trimmings, readily identifiable as part of the upper and designed to be positioned anywhere on the ankle, but not providing 100% coverage of the midfoot, hindfoot and malleolar zone, does not meet the terms of “covering the ankle”.\n8. Footwear that features an upper with cut-out or punch-out shapes or patterns that expose the midfoot, hindfoot or ankle joint area does not meet the terms of “covering the ankle”.\n9. Footwear that is considered to cover the ankle, as described above, but is designed with open toes, which means that the wearer’s toes (phalanges) are not covered, are classified under a “covering the ankle” subheading.", @@ -15901,7 +15901,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-15-28", "marginal_note": "Additional Information", - "part": "", + "part": "Tariff Classification of Footwear, Covering the Ankle", "division": "", "heading": "", "text": "10. Procedures to obtain an advance ruling for tariff classification of goods are outlined in Memorandum D11-11-3: Advance Rulings for Tariff Classification .", @@ -15919,7 +15919,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-15-28", "marginal_note": "Appendix", - "part": "", + "part": "Tariff Classification of Footwear, Covering the Ankle", "division": "", "heading": "", "text": "Figure 1: One image containing two pictures of the bone structure of the human ankle joint. The joint is shown to cover the area where the leg and foot join, anatomically referred to as the \"Malleolar Zone\". Picture on the left shows the medial view and the picture on the right shows lateral view of the same ankle joint. In the middle of the image there are lines pointing to the section of the foot in each view that represents the malleolar zone and the mid foot zone respectfully.\nFigure 2: One image containing two pictures of the human ankle joint that illustrates and identifies the different parts of the foot from different viewpoints: Tibia and Fibula bones; Forefoot, Midfoot and Hindfoot. Picture in the top left is a view of the top of the foot. The larger picture on the right is a side view of the same foot.", @@ -15937,7 +15937,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-15-28", "marginal_note": "References", - "part": "", + "part": "Tariff Classification of Footwear, Covering the Ankle", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Tariff\nRelated D memoranda\n- D11-11-3: Advance Rulings for Tariff Classification\nIssuing office\nTariff Classification, Origin and Valuation Division Trade Programs Directorate Commercial and Trade Branch", @@ -15955,7 +15955,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-15-29", "marginal_note": "Plain language summary", - "part": "", + "part": "Tariff classification of suit-cases, handbags, backpacks (rucksacks) and travelling-bags of heading 42.02", "division": "", "heading": "", "text": "Target audience: Importers of commercial goods\nKey content: Guidelines for the tariff classification of various containers used for travel of heading 42.02\nKeywords: Tariff classification, suit-cases, handbags, haversack, rucksacks, backpacks, travelling-bags.", @@ -15973,7 +15973,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-15-29", "marginal_note": "On this page", - "part": "", + "part": "Tariff classification of suit-cases, handbags, backpacks (rucksacks) and travelling-bags of heading 42.02", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Definitions\n- General Information Containers used by travellers\n- Guidelines Suit-cases Handbags Haversacks, knapsacks and rucksacks (Backpacks) Travelling-bags Additional Information\n- References Applicable legislation Related D memoranda Related links Superseded D memorandum Issuing office\n- Contact us", @@ -15991,7 +15991,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-15-29", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Tariff classification of suit-cases, handbags, backpacks (rucksacks) and travelling-bags of heading 42.02", "division": "", "heading": "", "text": "This D-memo has been updated to reflect accessibility and plain language considerations. Definitions have been added for clarity to terms used in this memorandum.", @@ -16009,7 +16009,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-15-29", "marginal_note": "Definitions", - "part": "", + "part": "Tariff classification of suit-cases, handbags, backpacks (rucksacks) and travelling-bags of heading 42.02", "division": "", "heading": "", "text": "The following definitions apply in this D-memo for the purpose of tariff classification of the suit-cases, handbags, backpacks (rucksacks) and travelling-bags of heading 42.02. These definitions are a plain language summary of various legal, technical, or policy sources.\nSuit-case (may be expressed as “suitcase”) A soft or rigid case, generally of a rectangular shape, for carrying and protecting clothes, personal belongings, etc., with a handle and a hinged lid. Handbag A bag held in the hand or hung from a shoulder strap and used for carrying small personal articles or money. Haversack, knapsack, packsack and rucksack (backpack) A bag of canvas, nylon, or other weatherproof material, carried on one or both shoulders, typically strapped on the back. Travelling-bag A bag without rigid outer surfaces which is generally used in the same way as a suit-case.", @@ -16027,7 +16027,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-15-29", "marginal_note": "General Information", - "part": "", + "part": "Tariff classification of suit-cases, handbags, backpacks (rucksacks) and travelling-bags of heading 42.02", "division": "", "heading": "", "text": "The following sections provide guidance for classifying suit-cases, handbags, haversacks, knapsacks, packsacks, rucksacks (backpacks) and travelling-bags.\nContainers used by travellers\n1. Traditionally, luggage was constructed from, or covered with, leather materials. This is why travel containers are largely provided for in Chapter 42.\n2. Changes in travellers’ habits have given rise to an ongoing evolution in the design and construction of travel goods. This evolution has resulted in luggage with versatile functionality, constructed from materials that are both lightweight and durable.\n3. Heading 42.02 is divided into two parts separated by a semi-colon. “Trunks” and “suit-cases” (commonly known as “luggage”) are classified in the first part of this heading. They are designed to transport and protect a traveller’s personal belongings.\n4. No size or dimension criteria apply when determining whether a piece of luggage is classified as a “suit-case” or as a “travelling-bag”.", @@ -16045,7 +16045,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-15-29", "marginal_note": "Guidelines", - "part": "", + "part": "Tariff classification of suit-cases, handbags, backpacks (rucksacks) and travelling-bags of heading 42.02", "division": "", "heading": "", "text": "Suit-cases\n5. Suit-cases are specifically named in the first part of heading 42.02, as well as under its first suppressed subheading.\n6. Products classified as suit-cases under suppressed subheading 4202.1X generally have the following properties:\n- Shape: Rectangular container with distinct top, bottom and four sides, or of other fixed shape. The top and bottom compartments are permanently joined together by a hinge, or stitched seam allowing the compartments to lay flat when opened.\n- Material: Made of material that allows the suit-case to maintain its shape, even when empty (non-collapsible), from the following two options: Hard shell: Typically made from molded plastic, poly-carbon or light metal material with no additional support foundation. Flexible textile shell: Made of strong, stiff and durable material, which may have an additional support foundation to give the suit-case additional strength.\n- Interior access: Suit-cases may be opened or closed by means of clasps, zippers, or straps and may also have provision for a lock.\n- Handles: Suit-cases are often equipped with grab handles and/or telescoping trolley handles and may be equipped with wheels so it can be rolled on the ground.\nExamples of suit-cases\nFigure 1 Image of a set of luggage, consisting of a large, medium and small suit-cases. Each suit-case is closed, has a black and grey pattern and is equipped with a separate top handle and a telescoping handle. Figure 2 Image of an opened (unzipped) black suit-case laying on its back. It is equipped with a telescoping handle and four wheels. Figure 3 Image of a metallic blue hard-shell suit-case standing on its four wheels, equipped with a top handle and a telescoping handle. Figure 4 Image of a bright red soft-shell suit-case made of textile material with two storage compartments in the front which are accessible using zippers. It is equipped with wheels, a telescoping handle as well as a side handle.\nHandbags\n7. Handbags are specifically named in the second part of heading 42.02, as well as under suppressed subheading 4202.2X.\n8. The term “handbag” is not defined in the Customs Tariff or the Harmonized System. The Canada Border Services Agency (CBSA) relies on the Canadian International Trade Tribunal’s (CITT) interpretation in its decision in Michael Kors (Canada) Holdings Ltd. (AP-2018-048). In this decision, the CITT established that the term “handbag” can include smaller or larger bags which serve to carry everyday personal items.\n9. The CITT also accepted that the goods marketed as “totes” or “tote bags” are considered to be similar to handbags.\n10. The North American term “purse” is synonymous to a handbag. However, the English term “purse” used in heading 42.02 and associated in the Explanatory Notes refers to a small pouch used to carry money that fits into a handbag (in other words, a \"change purse”).\n11. Products classified as handbags under suppressed subheading 4202.2X generally have the following properties:\n- Shape: Various (satchel, saddle, clutch, bucket, cross body, etc.)\n- Material: Made of leather or composition leather, sheeting of plastics, textile materials, vulcanised fibre, paperboard or metal.\n- Interior access: Various\n- Handles: May have one or two handles; a single shoulder or cross body strap; or no handle at all (clutch style).\n12. Handbags come in an assortment of styles and sizes and are designed to contain small personal items such as:\n- Wallet and/or change purse\n- Eyeglasses\n- Keys\n- Medication or cosmetics\n- Hair brush or comb\n- Mobile phone\n13. Bags designed to accommodate items other than personal items cannot be classified as handbags.\nExamples of handbags\nFigure 5 Image of a black clutch-type hand bag of textile material with a silver metal framed clasp type closure. Figure 6 Image of a light brown leather handbag with a shoulder-strap and a flap held shut by a belt-type strap. Figure 7 Image of a textured light brown tote handbag with two straps. The strap material is attached to the handbag from the bottom of the bag towards the opening, and forms a loop for carrying. The strap ends close to the bags opening. Access to the interior of the bag is through the top using a zipper. Figure 8 Image of a blue leather handbag with a handle and a cross-body strap. It has a solid circular base which extends from the circular base to form the bag which is closed at the top by drawstrings.\nHaversacks, knapsacks, packsacks and rucksacks (Backpacks)\n14. Rucksacks, knapsacks or packsacks (commonly known in North American as “backpacks”) are equipped with two shoulder straps to secure the pack onto the wearer’s back, while a haversack traditionally has one strap and is carried over the shoulder (see figure 11). They are all classified under suppressed subheading 4202.9X, based on the composition of their outer surfaces.\n15. For tariff classification purposes, bags designed to be worn on the back with shoulder straps are classified as backpacks. Provided they are equipped with straps for wearing on the back, this includes backpacks equipped with an insulated food or beverage cooler and backpacks for carrying laptops. However, this does not include child carriers which the CITT determined to be classified under heading 63.07 in Thule Canada Inc. (AP-2022-043)\n16. Backpacks are available in a variety of shapes and styles. Some suspend loosely, while others may be equipped with a metal frame and/or waist belt to help evenly distribute the pack’s load, but they generally have the following characteristics:\n- Shape: Typically sack or barrel-like in its basic form and may consist of a single large sack, or be subdivided into several compartments.\n- Material: Made of or covered with various materials, including leather or composition leather, sheeting of plastics, textile materials, vulcanised fibre or paperboard.\n- Interior access: These packs are accessible through the top and may have separate side pockets or compartments accessed through zippers, clasps, clips, drawstrings, etc.\n- Handles: The dominant characteristic of these packs is the presence of shoulder straps, although some may only have one shoulder strap. They can be also equipped with a grab handle or secondary accessories such as wheels or telescoping trolley handles.\nExamples of backpacks\nFigure 9 Image of a blue barrel-shaped backpack from three different views, a back view, side view and front view. The pack is made of blue textile material with black and darker blue accents and light gray straps that can be tightened to secure the pack or adjust the fit to the user’s body. It is equipped with a padded strap that can be attached around the user's waist, a top handle and its numerous compartments can be accessed using zippers. Figure 10 Image of a light purple purse-style bag with two shoulder-straps. It is equipped with a small handle at the top of the bag and a flap that close with a clasp. Figure 11 Image of a beige haversack-style bag with one shoulder-strap consisting of several compartments that can be accessed using zippers. Figure 12 Image of a black backpack made of textile material. It is composed of one main compartment with several side pockets, all of which are accessible by using zippers.\nTravelling-bags\n17. Travelling-bags are specifically named in heading 42.02 and are all classified under suppressed subheading 4202.9X, based on the composition of their outer surfaces.\n18. The term “travelling-bags” includes travel goods referred to as duffle bags, hand luggage, weekend bags, overnight bags, etc. Bags classified under the above suppressed subheading have the following characteristics:\n- Shape: Various (barrel, bucket, oblong, rectangular, etc.) Some may continue to hold their shape when empty, while others may collapse, be flattened, or folded.\n- Material: Travelling-bags are generally made of flexible material without being rigid like a suit-case. Although they do not have hard shell exteriors like suit-cases, they may have rigid bottoms.\n- Interior access: Typically accessed through the top of the bag with zippers, clasps, magnets, flaps, drawstrings, etc. and may have separate side pockets or compartments to facilitate travel storage organization.\n- Handles: Handles and/or shoulder straps are a prominent design characteristic of travelling-bags. Like suit-cases, travelling-bags may feature wheels and telescoping trolley handles that allow them to roll on the ground rather than be carried in the hand or on the shoulder.\nExamples of travelling-bags\nFigure 13 Image of a green travelling-bag with a side and top compartment, both accessed using zippers. It is equipped with two black handles and a black shoulder strap. Figure 14 Image of a beige barrel-shaped travelling-bag with top and side compartments accessible using zippers. It is equipped with two light brown handles that can be attached together by using Velcro. This bag also has a handle at one end and two shoulder straps along its length. Figure 15 Image of a travelling-bag made out of teal textile material with short white handles and thin white trim around its exterior. Both its top and side storage compartments can be accessed using zippers. Figure 16 Image of a black and grey travelling-bag with wheels and a telescoping trolley handle. This bag is equipped with top and side handles, as well as two carrying straps that can be joined by attaching them with a piece of Velcro. Its top and side compartments can be accessed using zippers.\nAdditional Information\nGuidelines about the methodology used to classify goods are provided in Memorandum D10-13-1: Tariff Classification of Goods .\nProcedures to obtain an advance ruling for tariff classification of goods are outlined in Memorandum D11-11-3: Advance Rulings for Tariff Classification .", @@ -16063,7 +16063,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-15-29", "marginal_note": "References", - "part": "", + "part": "Tariff classification of suit-cases, handbags, backpacks (rucksacks) and travelling-bags of heading 42.02", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Tariff\nRelated D memoranda\n- Memorandum D10-13-1: Tariff Classification of Goods\n- Memorandum D11-11-3: Advance Rulings for Tariff Classification\nRelated links\n- General rules for the interpretation of the Harmonized System\n- Canadian International Trade Tribunal\nSuperseded D memoranda\nMemorandum D10-15-29: Tariff classification of suit-cases, handbags, backpacks (rucksacks) and travelling-bags of heading 42.02 , dated April 18, 2023 .\nIssuing office\nTariff Classification, Origin and Valuation Division Trade Programs Directorate Commercial and Trade Branch", @@ -16315,7 +16315,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-17-39", "marginal_note": "Plain language summary", - "part": "", + "part": "Interpretative Policy – Tariff Classification of Metal Ores and Concentrates", "division": "", "heading": "", "text": "Target audience: Importers of commercial goods\nKey content: This memorandum outlines and explains the tariff classification of metal ores and concentrates of headings 26.01 to 26.17 made up of more than one mineralogical species.\nKeywords: Policy; Trade; Imports; Memorandum; Legislation; Metal ores; Iron ore; Copper ore; Nickel ore; Lead ore; Zinc ore; Silver ore.\nOn this page Updates made to this D-memo Guidelines Documentation Additional Information References Applicable legislation Related D memoranda Superseded D memoranda Issuing office Contact us", @@ -16333,7 +16333,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-17-39", "marginal_note": "On this page", - "part": "", + "part": "Interpretative Policy – Tariff Classification of Metal Ores and Concentrates", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Guidelines\n- Documentation\n- Additional Information\n- References Applicable legislation Related D memoranda Superseded D memoranda Issuing office\n- Contact us", @@ -16351,7 +16351,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-17-39", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Interpretative Policy – Tariff Classification of Metal Ores and Concentrates", "division": "", "heading": "", "text": "This D-memo has been updated to reflect accessibility and plain language considerations.", @@ -16369,7 +16369,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-17-39", "marginal_note": "Guidelines", - "part": "", + "part": "Interpretative Policy – Tariff Classification of Metal Ores and Concentrates", "division": "", "heading": "", "text": "1. Most metal ores and concentrates contain more than one mineralogical species.\n2. Shipments of metal ores and concentrates consisting of different materials or made up of different components are accompanied with documents which show the value and the weight of the shipment and the proportion of each of the metals contained in the ores and concentrates. This description or proportion on import documents is generally expressed in Kilograms per Short Dry Ton (KGM/SDT).\n3. Ores and concentrates made up of more than one mineralogical species are to be classified generally in headings 26.01 to 26.17, by the application of General Interpretative Rules. If classification by Rule 1 cannot be determined, Rule 3(b) is applicable, or failing that, Rule 3(c) will apply. (For further information, please refer to Memorandum D10-13-1: Tariff Classification of Goods )\n4. In accordance with Rule 3(b): metal ores and concentrates consisting of different materials or made up of different components will be classified as if they consisted of the material or component which gives the ores and concentrates their essential character.\n5. There are several methods that may be used to determine the essential character of a shipment of metal ore, or its concentrates.\n- In most cases, the Canada Border Services Agency (CBSA) recommended method is based on the declared weight proportion of each constituent metal contained in the mixture, with the metal comprising the greatest weight determining the heading, subheading and statistical suffix within Chapter 26 for the entire shipment. This is the most stable and consistent method.\n- It can also be deduced by the origin of the ores and concentrates, that is, the metal for which the mine was established. However, the origin of the ores and concentrates (for example, gold mine, silver mine) is not always specified on the documents submitted to the CBSA at the time of the original declaration,\n- It can also be determined by the market value of each of the metals contained in the ores and concentrates, with the metal having the highest value determining the heading within Chapter 26 for the entire shipment. However, the value of the individual metals is not an appropriate basis, as market value fluctuates with market conditions and is not consistent.\n6. When metal ores and concentrates cannot be classified by reference to Rule 3(b), they will be classified according to Rule 3(c), under the heading, subheading and statistical suffix which occurs last in numerical order among those which equally merit consideration.", @@ -16387,7 +16387,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-17-39", "marginal_note": "Documentation", - "part": "", + "part": "Interpretative Policy – Tariff Classification of Metal Ores and Concentrates", "division": "", "heading": "", "text": "7. Once the heading, subheading and statistical suffix have been determined by the application of the above guidelines, each of the metals identified on the documentation must be accounted for on a separate line for statistical purposes on the Customs Accounting Declaration (CAD). For example, a different statistical suffix (classification number) must be used in separate lines for each metal identified in the shipment per tariff item employed. (For further information on filling out a CAD , please refer to Memorandum D17-1-10: Coding of Customs Accounting Documents .)\n8. For example, a concentrate or a metal ore contains .02835 KGM of gold per metric ton and 14 KGM of copper per SDT . Two separate lines will be necessary for this importation. The two classification numbers declared will be 2603.00.00.10 for the copper content, and 2603.00.00.50 for the gold content, according to the Customs Tariff . Based on the declared weight proportions, if the total shipment consists of one metric ton of mineral ore, the quantities for each line will be .02835 KGM of gold and 14 KGM of copper.", @@ -16405,7 +16405,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-17-39", "marginal_note": "Additional Information", - "part": "", + "part": "Interpretative Policy – Tariff Classification of Metal Ores and Concentrates", "division": "", "heading": "", "text": "9. For certainty regarding the tariff classification of a particular good, importers may request an advance ruling. Information on how to obtain an advance ruling may be found in Memorandum D11-11-3: Advance Rulings for Tariff Classification .", @@ -16423,7 +16423,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-17-39", "marginal_note": "References", - "part": "", + "part": "Interpretative Policy – Tariff Classification of Metal Ores and Concentrates", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable legislation\nCustoms Tariff\nRelated D memoranda\n- D10-13-1: Tariff Classification of Goods\n- D11-11-3: Advance Rulings for Tariff Classification\n- D17-1-10: Coding of Customs Accounting Documents\nSuperseded D memoranda\nD10-17-39 dated October 21, 2024\nIssuing office\nTrade Policy Division Trade Programs and Anti-dumping Directorate Commercial and Trade Branch", @@ -16585,7 +16585,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-18-1", "marginal_note": "Plain language summary", - "part": "", + "part": "Tariff Rate Quotas", "division": "", "heading": "", "text": "Target audience: Importers of agricultural goods subject to tariff rate quotas Key content: outlines requirements for importation of goods subject to tariff rate quotas; explains when lower rates of duty apply; and when and how to obtain import permits for tariff rate quota goods. Keywords: Imported goods, agricultural goods, tariff rate quotas, import permits", @@ -16603,7 +16603,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-18-1", "marginal_note": "On this page", - "part": "", + "part": "Tariff Rate Quotas", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Guidelines General and legislative overview Obtaining an import permit for tariff rate quota goods First come, first serviced quota administration Administrative guidelines (for products other than wheat barley, wheat products and barley products) Inspection and release Accounting (final) Warehousing Proper documentation Monitoring and verification Advance rulings\n- Appendix: Consolidated listing of agricultural goods subject to tariff rate quotas\n- References\n- Contact us", @@ -16621,7 +16621,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-18-1", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Tariff Rate Quotas", "division": "", "heading": "", "text": "This memorandum has been updated to:\n- clarify legislation related to World Trade Organization (WTO) margarine and dairy food preparations;\n- reflect the changes to Global Affairs Canada contact information;\n- provide instructions on how to declare goods included on the Import Control List (ICL) using the new Commercial Accounting Declaration (CAD) process.", @@ -16639,7 +16639,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-18-1", "marginal_note": "Guidelines", - "part": "", + "part": "Tariff Rate Quotas", "division": "", "heading": "", "text": "General and legislative overview\n1. Agricultural goods included on the Import Control List ( ICL ), established under the Export and Import Permits Act (EIPA), are grouped into different categories, called tariff rate quotas (TRQs) each with an established import access quantity (or quota).\n2. Under the TRQ system, agricultural goods are classified under within access commitment tariff items or over access commitment tariff items as provided in the List of Tariff Provisions, set out in the Schedule to the Customs Tariff . Imports within the quota are subject to lower rates of duty under the within access commitment tariff items and imports over the quota are classified under the over access commitment tariff items and may be subject to a higher rate of duty. A consolidated listing of the agricultural goods subject to TRQs is provided in the Appendix to this memorandum. For the most up-to-date information regarding goods included on the ICL, importers can refer to the Department of Justice website or the Global Affairs Canada website.\n3. Subsection 10(1) of the Customs Tariff grants the Canada Border Services Agency (CBSA) the authority to classify goods under a tariff item, in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules.\n4. Subsection 10(2) of the Customs Tariff provides that goods imported under the authority of a permit issued under section 8.3 of EIPA, in compliance with the conditions of that permit, may be classified under a within access commitment tariff item.\n5. Global Affairs Canada is responsible for administering import allocations and issuing import permits with respect to agricultural goods included on the ICL. Control over imports of within access commitment TRQ goods is exercised in one of two ways: through shipment-specific permits issued by Global Affairs Canada, or under a general import permit (GIP) on a first come, first served basis administered by the CBSA.\n6. The TRQ goods may be imported under the authority of either a shipment-specific import permit or a general import permit (GIP) issued by Global Affairs Canada. A shipment-specific import permit or a GIP issued under section 8.3 of EIPA is necessary for all agricultural TRQ goods to be classified under a within access commitment tariff item pursuant to subsection 10(2) of the Customs Tariff . A GIP issued under subsection 8(1.1) of the EIPA, such as the GIP No.100, Eligible Agricultural Goods, allows all eligible importers to import TRQ goods that are classified as over access commitment.\n7. A shipment-specific import permit is not required by the CBSA to release TRQ goods but is required by Global Affairs Canada for compliance with the EIPA. Importers should refer to the D19 Memoranda series for information regarding the requirement for other types of permits in relation to these goods from other government departments. 8. It is worth noting that some over access commitment tariff items may have lesser rates of duty for certain preferential tariff treatments (e.g., UST). When this is not the case, the Most-Favoured-Nation Tariff treatment rates of duty are applied. The List of Tariff Provisions, set out in the Schedule to the Customs Tariff , indicates which tariff treatments are applicable to which tariff items. Obtaining an import permit for tariff rate quota goods 9. For all agricultural TRQs, except for the following World Trade Organization (WTO) TRQ for margarine, wheat, barley, wheat products, barley products, and dairy food preparations, an importer must obtain an import allocation from Global Affairs Canada and an associated valid shipment-specific permit issued by Global Affairs Canada under subsection 8.3(1) of the EIPA for individual shipments against this allocation, prior to importation of the TRQ goods. That is, an importer who received an allocation of the available quota from Global Affairs Canada must obtain an import permit which allows, subject to the conditions of the permit being met, goods to be classified under an applicable tariff item that is subject to the lower, within access commitment rate of duty. 10. For WTO margarine, wheat, barley, wheat products, barley products, and dairy food preparations, where there is no import allocation and the quota has not been exceeded, Global Affairs Canada shall, pursuant to subsection 8.3(2) of the EIPA: issue a shipment-specific import permit when an application has been received on a first come, first served basis, until the quota has been filled (i.e., WTO margarine and dairy food preparations); or issue a general import permit (GIP) to any resident of Canada in other cases (i.e. WTO wheat, barley, wheat products, and barley products), which applies on a first come, first served basis to all imports until the quota has been filled. 11. In addition, Global Affairs Canada may, pursuant to subsection 8.3(3) of the EIPA: issue supplemental import permits to any applicant and issue a GIP to import supplemental quantities under the within access commitment tariff items. First Come, First Served Quota Administration 12. The four agricultural TRQ categories of wheat, barley, wheat products, and barley products, are not subject to prior import allocations or shipment-specific import permits. The TRQs for these goods are administered on a marketing year basis (August 1 to July 31). Quota control is managed through two GIPs which are cited on the Commercial Accounting Declaration (CAD) C-type, entry paperwork required by the CBSA when goods are accounted for GIP No. 20 covers imports at the applicable within access commitment rate of duty until the quota has been filled. Once filled, GIP No. 20 ceases to apply in respect of the goods, at which time GIP No. 100 starts to apply. GIP No. 100 covers unlimited imports after the quota has been filled, but all imports under GIP No. 100 are assessed at the applicable rates of duty, which are generally the over access commitment rates of duty. The CBSA determines whether the quota has been filled by calculating imports of these goods at the time of final accounting. Therefore, any shipment of goods under these first come, first served TRQ that is released and accounted for, under subsection 32(1), (3), or (5) of the Customs Act on or before the day and time on which the quota is filled, is classified as within access commitment. 13. The two agricultural TRQs for WTO margarine and dairy food preparations are subject to shipment-specific import permits. The TRQs for these goods are administered on a calendar year basis (January 1 to December 31). Shipment-specific import permits are issued by Global Affairs Canada on a first-come, first-served basis until the quota has been filled. Once the TRQ is filled, importers may use GIP No. 100 and these imports will be assessed at the applicable rates of duty, which are generally the over access commitment rates of duty. 14. More information on the wheat, barley, wheat products and barley products TRQs and the application of paragraph 8.3(2) (b) of the EIPA is provided in the Memorandum D10-18-6: Wheat, Barley, Wheat Products and Barley Products Tariff Rate Quotas . Administrative guidelines (for products other than wheat, barley, wheat products and barley products) Inspection and release 15. While Global Affairs Canada requests that an importer obtains a permit prior to release for compliance with the EIPA, the availability of a shipment-specific import permit is not a condition of release for the CBSA. Border services officers will release any shipment of TRQ goods, even in the absence of a permit. However, if no permit has been obtained by the date of final accounting under subsection 32(1), (3), or (5) of the Customs Act , the goods will be classified under the applicable over access commitment tariff item. 16. Although a shipment-specific import permit is not required by the CBSA to obtain release, border services officers may question the importer about agricultural goods that are included on the ICL and, when irregularities are noted, officers will refer the transaction to the Trade Compliance Division for review following final accounting. When there is any uncertainty regarding the nature or quantity of the TRQ goods, clarification will be obtained from the importer before the goods are released and samples may be taken for laboratory analysis. 17. Border services officers will ensure, to the extent possible, that the descriptions provided by the importer for agricultural goods that are included on the ICL or that may be covered by the ICL are appropriate for tariff classification purposes. Accounting (final) 18. To be entitled to the within access commitment rates of duty, at the time of final accounting under subsection 32(1), (3), or (5) of the Customs Act , an importer is required to provide the specific import permit number in Field 81 (special Authority Permit) of the Commercial Accounting Declaration (CAD) C-type. 19. When an import permit issued under section 8.3 of EIPA is not obtained, TRQ goods are deemed imported under the authority of GIP No. 100, classified under the applicable over access commitment tariff item, and subject to the higher, over access commitment rates of duty. 20. When an importer has neglected to obtain an import permit and the TRQ products are assessed at the rates of duty under the applicable over access commitment tariff item, the importer should be aware that Global Affairs Canada does not generally issue permits after importation and final accounting have occurred. 21. An importer should provide in the Notes field (field 35) of the CAD C-type the number of any tariff classification, origin, or valuation ruling obtained on TRQ products under the National Customs Ruling (NCR) Program or Advance Ruling (AR) Program. 22. The conditions of the permit, including its validity, must be met in order for an importer to claim the applicable within access commitment tariff item. An import permit is valid for 30 days: 25 days from the date of issuance and 5 days prior to the date of issuance. 23. Importers should refer to Memorandum D10-18-6: Wheat, Barley, Wheat Products and Barley Products Tariff Rate Quotas for more information on the applicable accounting procedures for first come, first served TRQ goods. Warehousing 24. TRQ goods may be stored in a customs bonded warehouse in the same manner as other goods. However, except for TRQ Beef and Veal (see paragraph 25), before TRQ goods are put into a customs bonded warehouse, an importer should obtain from Global Affairs Canada a shipment-specific import permit for the goods. The validity of the permit, more particularly its time limit, is assessed against the date of the Type 10 warehouse transaction. This warehouse transaction requires an importer to complete the tariff classification field. If a shipment-specific import permit has not been obtained from Global Affairs Canada or is no longer valid, the applicable over access commitment tariff item for the goods must be used by the importer when completing the Type 10 warehouse transaction. 25. Beef and veal that do not come from Chile or a Canada-United States-Mexico Agreement (CUSMA) country (TRQ Beef and Veal) may be stored in a customs bonded warehouse using GIP No. 100. However, a shipment-specific import permit must be obtained before these goods are taken out of the customs bonded warehouse in order for them to be classified under the applicable within access commitment tariff item. Beef and veal originating in Chile or a CUSMA country are not subject to TRQs or import permit requirements. 26. Importers should refer to Memorandum D7-4-4: Customs Bonded Warehouses for more information on the warehousing of TRQ goods. Proper Documentation 27. The same information must appear on both the import permit and the customs transaction documents or CAD C-type. For example, there must not be any discrepancy between the net weight or quantity amount on the permit and what is declared on the customs invoice. The word “net” for customs classification purposes means excluding only such packing materials or packing containers that are clearly suitable for repetitive use and that are not classified with the goods. Any weight or quantity imported in excess of what is authorized by the permit will be assessed at the applicable over access commitment rate of duty. 28. Substitution is not acceptable. When goods described in the customs documents or records do not match some or all of the goods listed on the import permit, those goods not listed on the permit must be classified under the applicable over access commitment tariff item. 29. The automated system called EXCAPS (Global Affairs Canada/Customs Automated Permit System) allows for the transmission of permit information directly from Global Affairs Canada to the CBSA. When this system is available for particular TRQ goods, an importer does not need to submit a hard copy of the permit. An importer who deals with non-terminal offices is still required to present a hard copy of the permit to the CBSA. Global Affairs Canada issues a transaction record to the importer or broker to serve as confirmation that the permit was issued. Monitoring and Verification 30. The CBSA coordinates monitoring and verification activities with Global Affairs Canada to ensure that TRQ goods are classified properly. Reviews based on selective targeting and referrals from Global Affairs Canada are conducted and, when non-compliance is found, tariff classification is adjusted or the matter is referred for further audit or investigation, which can result in Administrative Monetary penalties (AMPS). This focus on enforcement activity for TRQ goods is necessary to allow domestic producers the intended level of protection of the quotas. For more information on AMPS please refer to Memorandum D22-1-1: Administrative Monetary Penalty System . Advance Rulings 30. For greater certainty regarding the tariff classification of goods, an importer may request an advance ruling. Details on how to make such a request are found in Memorandum D11-11-3, Advance Rulings for Tariff Classification . Appendix: Consolidated listing of the agricultural goods subject to tariff rate quotas The following are categories agricultural goods included in the Import Control List that are subject to tariff rate quotas (TRQs), including the import control number, associated general descriptions, and tariff item numbers as provided in the List of Tariff Provisions, set out in the Schedule to the Customs Tariff . Refer to the Import Control List (paragraphs 94 to 196), for the most up-to-date information regarding these categories of goods: Broiler hatching chicks and eggs (94 and 95) Chicken: live, meat and products (96 to 104) Turkey: live, meat and products (105 to 113) Beef and veal (114 to 116) Milk and cream (117 and 117.1) Concentrated or condensed milk and cream (118 to 120, and 122) Buttermilk (123 and 124) Other products of milk constituents (125 to 125.2) Other dairy products (121 and 126 to 131) Ice cream (132 to 134) Eggs and egg products (135 to 139) Margarine (140) Cheeses (141 to 157) Yogurt (158 and 158.1) Butter and others (159 to 160) Wheat (161) Wheat products (162 to 181) Barley (182) Barley products (183 to 191) Goods classified under Heading No. 98.04 or 98.26 of the list of tariff provisions set out in the Schedule to the Customs Tariff (192) Cut roses and rose buds (193) Other cuts of swine (194) [Repealed, SOR/2011-157] References Consult these resources for further information. Applicable legislation Customs Act , Subsections 32(1), (3), (5) (1985, C.1 (2 nd Supp.)) Customs Tariff , Subsections 10(1), (2) (1997, C.36) Export and Import Permits Act , Subsections 8(1.1) and 8.3(1), and paragraphs 8(2) (a) and (b) , (3) (a) and (b) (R.S., 1985, C.E-19) Import Control List Related D memoranda Memorandum D7-4-4: Customs Bonded Warehouses Memorandum D10-18-4: Importation of Certain Agricultural Products and the Import Control List (ICL) Memorandum D10-18-6: Wheat, Barley, Wheat Products and Barley Products tariff rate quotas Memorandum D11-11-3: Advance rulings for tariff classification Memorandum D19-10-2: Administration of the Export and Import Permits Act (Importations) Memorandum D22-1-1: Administrative Monetary Penalty System Superseded D memoranda Memorandum D10-18-1 dated August 12, 2016 Issuing office Other Government Departments Program Commercial Analysis, Research and Engagement Division Commercial Program Directorate Commercial and Trade Branch Contact us Contact border information services More information on import allocations and permits for TRQ goods is available at: Global Affairs Canada 125 Sussex Drive Ottawa, ON K1A 0G2 Telephone: 343-203-6820 Non-supply managed trade controls (TNC): exttott-tnc@international.gc.ca Supply-managed trade controls (TPC): extott-tpc@international.gc.ca For more information about the agricultural products included on the ICL, please contact: Tariff Policy Unit Trade Policy Division Canada Border Services Agency 222 Queen Street, 4th Floor Ottawa, ON K1A 0L8 Telephone: 613-957-1468 Fax: 613-952-3971", @@ -16657,7 +16657,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-18-1", "marginal_note": "Appendix: Consolidated listing of the agricultural goods subject to tariff rate quotas", - "part": "", + "part": "Tariff Rate Quotas", "division": "", "heading": "", "text": "The following are categories agricultural goods included in the Import Control List that are subject to tariff rate quotas (TRQs), including the import control number, associated general descriptions, and tariff item numbers as provided in the List of Tariff Provisions, set out in the Schedule to the Customs Tariff . Refer to the Import Control List (paragraphs 94 to 196), for the most up-to-date information regarding these categories of goods:\n- Broiler hatching chicks and eggs (94 and 95)\n- Chicken: live, meat and products (96 to 104)\n- Turkey: live, meat and products (105 to 113)\n- Beef and veal (114 to 116)\n- Milk and cream (117 and 117.1)\n- Concentrated or condensed milk and cream (118 to 120, and 122)\n- Buttermilk (123 and 124)\n- Other products of milk constituents (125 to 125.2)\n- Other dairy products (121 and 126 to 131)\n- Ice cream (132 to 134)\n- Eggs and egg products (135 to 139)\n- Margarine (140)\n- Cheeses (141 to 157)\n- Yogurt (158 and 158.1)\n- Butter and others (159 to 160)\n- Wheat (161)\n- Wheat products (162 to 181)\n- Barley (182)\n- Barley products (183 to 191)\n- Goods classified under Heading No. 98.04 or 98.26 of the list of tariff provisions set out in the Schedule to the Customs Tariff (192)\n- Cut roses and rose buds (193)\n- Other cuts of swine (194) [Repealed, SOR/2011-157]", @@ -16675,7 +16675,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-18-1", "marginal_note": "References", - "part": "", + "part": "Tariff Rate Quotas", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Act , Subsections 32(1), (3), (5) (1985, C.1 (2 nd Supp.))\n- Customs Tariff , Subsections 10(1), (2) (1997, C.36)\n- Export and Import Permits Act , Subsections 8(1.1) and 8.3(1), and paragraphs 8(2) (a) and (b) , (3) (a) and (b) (R.S., 1985, C.E-19)\n- Import Control List\nRelated D memoranda\n- Memorandum D7-4-4: Customs Bonded Warehouses\n- Memorandum D10-18-4: Importation of Certain Agricultural Products and the Import Control List (ICL)\n- Memorandum D10-18-6: Wheat, Barley, Wheat Products and Barley Products tariff rate quotas\n- Memorandum D11-11-3: Advance rulings for tariff classification\n- Memorandum D19-10-2: Administration of the Export and Import Permits Act (Importations)\n- Memorandum D22-1-1: Administrative Monetary Penalty System\nSuperseded D memoranda\nMemorandum D10-18-1 dated August 12, 2016\nIssuing office\nOther Government Departments Program Commercial Analysis, Research and Engagement Division Commercial Program Directorate Commercial and Trade Branch", @@ -16693,7 +16693,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-18-6", "marginal_note": "On this page", - "part": "", + "part": "Wheat, barley, wheat products, barley and barley products tariff rate quotas", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Guidelines FCFS TRQs for wheat, wheat products, barley, and barley products Travellers' importations Tariff classification of goods under the wheat, wheat products, barley and barley products TRQs – general Tariff classification of goods under the wheat, wheat products, barley and barley products TRQs – originating in a free trade agreement country Advance rulings\n- References\n- Contact us\n- Related links", @@ -16711,7 +16711,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-18-6", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Wheat, barley, wheat products, barley and barley products tariff rate quotas", "division": "", "heading": "", "text": "This memorandum has been updated to:\n- clarify legislation\n- reflect the changes to Global Affairs Canada contact information", @@ -16729,7 +16729,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-18-6", "marginal_note": "Guidelines", - "part": "", + "part": "Wheat, barley, wheat products, barley and barley products tariff rate quotas", "division": "", "heading": "", "text": "FCFS TRQs for wheat, wheat products, barley and barley products\n1. The four categories of wheat, wheat products, barley, and barley products, referred to as FCFS TRQ goods, are not subject to prior import allocations or shipment-specific import permits. Each good is listed in the Customs Tariff under two separate tariff items, one containing the phrase \"within access commitment\" and the other containing the phrase \"over access commitment\". Within access commitment refers to imports made within the established import access quantity (or quota) for the goods of a particular category, which are subject to a lower rate of duty. Over access commitment refers to imports made outside the established quota for the goods of the category, which are normally subject to a higher rate of duty.\n2. Quota control for each category of FCFS TRQ goods is managed through two General Import Permits (GIP) – GIP No. 20 – Wheat and Wheat Products and Barley and Barley Products and GIP No. 100 – Eligible Agricultural Goods.\n3. FCFS TRQ goods imported under the authority of GIP No. 20 are classified as within access commitment and assessed at a rate of duty of within access commitment until the quota is filled or expired. Whether the goods of a particular category are classified as within access commitment is determined by calculating the quota level of FCFS imports at the time of final accounting. Any shipment of goods that is released and accounted for, under subsection 32(1), (3), or (5) of the Customs Act , on or before the day and time on which the quota is filled, is classified as within access commitment and assessed at the rate of duty of the within access commitment.\n4. The FCFS TRQs are administered on a marketing year basis ( August 1 to July 31 ). GIP No. 20 is in force each marketing year as of August 1 , for each of the four categories of goods, and applies to goods accounted for during that quota year. For each category, goods accounted for after the day and time on which the quota is deemed to be filled, as set out in the Notice to Importers, are classified as over access commitment and assessed at the rate of duty of over access commitment. GIP No. 20 continues to be in force for the remaining categories of goods until the quota for each of the categories has been filled. Goods accounted for after the expiry of the quota may, under exceptional circumstances, be classified at the preferred rate of duty of within access commitment if an importer has obtained a supplemental import permit from Global Affairs Canada.\n5. When the quota for a particular category of FCFS TRQ goods is filled, GIP No. 20 ceases to apply in respect of the goods, and GIP No. 100 starts to apply for the same quota year. GIP No. 100 covers unlimited imports of eligible agricultural goods, and must be used for imports of FCFS TRQ goods accounted for after the day and time on which the quota for a category is deemed to be filled as set out in the Notice to Importers. At no time are both GIP No. 20 and GIP No. 100 applicable to the same category of goods. All imports under GIP No. 100 are assessed at the applicable rate of duty, which is generally the over access commitment rate of duty.\n6. When a shipment of FCFS TRQ goods has been short-shipped , the GIP applicable for that particular category of goods at the time of importation of the goods short-shipped will determine their tariff classification. GIP No. 20 does not authorize the importation of goods which have not actually arrived in Canada. For example, if a shipment of goods imported is short-shipped during a period when GIP No. 20 is applicable, the shortage must be imported, released, and accounted for on or before the day and time on which the quota is filled in order for the goods to be classified as within access commitment and assessed at a rate of duty of within access commitment.\n7. Pursuant to section 10 of the Customs Tariff, the CBSA is responsible for classifying goods under a tariff item in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules, unless otherwise provided. The CBSA cannot classify a good under a tariff item that contains the phrase within access commitment unless the good is imported under the authority of a permit issued under section 8.3 of the Export and Import Permits Act (EIPA) and in compliance with the conditions of that permit.\n8. Accordingly, the CBSA monitors imports of FCFS TRQ goods and provides information to Global Affairs Canada on the quota status for each category. The CBSA uses the Quota File, which is a system designed to calculate commercial imports of FCFS TRQ goods classified as within access commitment. Quota quantities are updated daily, except for weekends and statutory holidays, and when a grain equivalency conversion factor applies to a tariff item, that factor is applied by the Quota File to calculate the quantity of quota used and remaining.\n9. Pursuant to section 6.2 of the EIPA, Global Affairs Canada is responsible for determining the quota for each category of FCFS TRQ goods. Global Affairs Canada issues a Notice to Importers prior to the closure date and time for a particular category, when the quota is almost filled, in order to minimize disruptions to transactions in progress. The CBSA's Technical Commercial Client Unit also issues a Notice to Importers on the Electronic Bulletin Board with the closure date and time.\n10. Prior to accounting for their FCFS TRQ goods, for the most up-to-date information on the quota status, importers should consult the Global Affairs Canada website and review the information on TRQs.\nTravellers' importations\n11. GIP No. 3 authorizes a resident of Canada to import unlimited quantities of FCFS TRQ goods for personal use under the within access commitment tariff items in accordance with the terms and conditions of the GIP. The special provisions (note 5) of Chapter 98 of the List of Tariff Provisions set out in the schedule to the Customs Tariff apply to FCFS TRQ goods.\nTariff classification of goods under the wheat, wheat products, barley and barley products TRQs – general\n12. Each FCFS TRQ good is listed in the List of Tariff Provisions set out in the schedule to the Customs Tariff in two separate 8-digit tariff items: one containing the phrase \"within access commitment\" and the other containing the phrase \"over access commitment\". Goods cannot be classified under a tariff item that contains the phrase \"within access commitment\" unless the goods are imported under the authority of a permit issued under section 8.3 of the EIPA and in compliance with the conditions of the permit.\n13. The classification of imported goods under a tariff item shall, unless otherwise provided, be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule.\nTariff classification of goods under the wheat, wheat products, barley and barley products TRQs – originating in a free trade agreement country\n14. The import of goods under the Wheat, Wheat products, Barley and Barley products TRQs, which originate in a beneficiary country, also requires the utilisation of GIP No. 20 or GIP No. 100.\n15. It is important to note that, in some cases, certain over access commitment tariff items may have lesser rates of duty for certain preferential tariff treatments (e.g., UST). When this is not the case, the Most-Favoured-Nation Tariff treatment rates of duty are applied.\nAdvance rulings\n16. Importers are encouraged to obtain Advance Rulings on the tariff classification of their goods to confirm whether they are goods included on the Import Control List under the EIPA. These rulings will also assist the CBSA with effective and accurate quota administration, as the rulings help to ensure the accuracy of the tariff classification. Disputes and appeals are generally reduced, and importers are provided with a greater degree of certainty regarding imports of goods. Information on how importers can obtain a ruling is set out in Appendices A and B of Memorandum D11-11-3 – Advance rulings for tariff classification .", @@ -16747,7 +16747,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-18-6", "marginal_note": "References", - "part": "", + "part": "Wheat, barley, wheat products, barley and barley products tariff rate quotas", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Act , Subsections 32(1), (3), and (5) (R.S.C., 1985, c. 1 (2nd Supp.))\n- Customs Tariff , Subsections 10(1) and (2) (S.C. 1997, c. 36)\n- Export and Import Permits Act , Subsections 8(1.1) and 8.3(1), paragraphs 8(2)(a), 8(2)(b), 8(3)a), and 8(3)(b) (R.S.C., 1985, c. E-19 )\n- General Import Permit No. 3 – Wheat and Wheat Products and Barley and Barley Products for Personal Use (SOR/ 95-396 )\n- General Import Permit No. 20 – Wheat and Wheat Products and Barley and Barley Products (SOR/ 95-400 )\n- General Import Permit No. 100 – Eligible Agriculture Goods (SOR/ 95-37 )\n- Import Control List\nSuperseded memoranda D\nD10-18-6 dated February 19, 2019\nIssuing office\nOther Government Departments Program Program and Policy Management Division Commercial Program Directorate Commercial and Trade Branch", @@ -16765,7 +16765,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-18-7", "marginal_note": "Plain language summary", - "part": "", + "part": "Tariff classification of dairy products", "division": "", "heading": "", "text": "Target audience: Importers of commercial goods.\nKey content: Guidelines for the tariff classification of certain dairy products.\nKeywords: Tariff classification, dairy products, milk, cream, yogurt, butter, cheese, Import Control List , within access commitment, over access commitment.\nOn this page Updates to this D-memo Definitions Guidelines Agricultural goods on the Import Control List Classification of dairy products Other classification information Administration of imports for products on the Import Control List Additional information Appendix Calculating dairy content and milk solids List of dairy ingredients References Contact us", @@ -16783,7 +16783,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-18-7", "marginal_note": "On this page", - "part": "", + "part": "Tariff classification of dairy products", "division": "", "heading": "", "text": "- Updates to this D-memo\n- Definitions\n- Guidelines Agricultural goods on the Import Control List Classification of dairy products Other classification information Administration of imports for products on the Import Control List Additional information\n- Appendix Calculating dairy content and milk solids List of dairy ingredients\n- References\n- Contact us", @@ -16801,7 +16801,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-18-7", "marginal_note": "Updates to this D-memo", - "part": "", + "part": "Tariff classification of dairy products", "division": "", "heading": "", "text": "This D-memo has been updated to reflect accessibility and plain language considerations.\nDefinitions have been added for clarity to terms used in this memorandum.\nGuidance for classifying products containing dairy ingredients was expanded.\nInstructions for calculating milk solids and dairy content were added.\nThe scope of this D-memo was adjusted to focus on tariff classification of dairy products on the Import Control List . A new section providing information about the policies that covers the administration of imports for products on the Import Control List was added.", @@ -16819,7 +16819,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-18-7", "marginal_note": "Definitions", - "part": "", + "part": "Tariff classification of dairy products", "division": "", "heading": "", "text": "The following definitions apply in this memorandum exclusively for the purposes of tariff classification of dairy products in Chapters 4, 15, 18, 19, 21, 22 and 23. These definitions are a plain language summary of various legal, technical, or policy sources.\nProduct specification document A detailed document that includes an overview of the product, its physical characteristics, a list of ingredients, safety and quality testing results, packaging details, and the preparation and manufacturing processes involved in its production.\nButter and similar products containing milkfat\nButter A smooth, fatty substance obtained from churning cream, derived exclusively from milk. Butteroil The product obtained by extracting water and non-fat content from butter or cream. Butter substitute These products will have a texture, taste and colour similar to \"natural table butter,\" and can be used in all three general applications: as a spread, as a cooking fat, or as a cooking ingredient. Ghee A product resulting from butter that has been heated and solids removed, a style of clarified butter. Margarine A water-in-oil emulsion, resembling butter in appearance, consistency, colour, etc., generally yellowish and with a \"plastic\" consistency. It is obtained from the fats or oils of animal or vegetable origin, or from a mixture of these fats or oils. Dairy spread A spreadable water-in-oil emulsion, containing milkfat as the only fat in the product.\nCheese\nCheese Cheese is an unripened or ripened soft, semi-hard , hard, or extra-hard product, obtained by coagulating the protein of milk using rennet or other coagulating agents, and partially draining the resulting whey. Processed cheese A product manufactured by mashing, mixing, melting and emulsifying cheese(s), using heat and emulsifying or acidifying agents, with one or more of the following: cream or other dairy products, salt, spices, flavouring, colouring and water. This term can be used interchangeably with process cheese. Whey cheese A product obtained by concentrating whey and adding milk or milkfat.\nIce Cream and edible ice\nEdible ice A broad term for any ice cream-like or frozen dessert-type product that is manufactured by freezing and eaten while frozen. Ice cream/milk A frozen food preparation obtained by freezing an ice cream/milk mix. The mix may contain cocoa or chocolate syrup, fruit, nuts or confections. Ice cream/milk mix The unfrozen, combination of cream, milk or other milk products, sweetened with any combination of sweetening agents. Sherbet A frozen food preparation, other than ice cream or ice milk, containing milk solids. It differs from sorbet which is a similar preparation but contains no dairy.\nMilk and other dairy products\nFermented milk A broad term for products obtained by fermenting milk with various starter culture microorganisms. Milk The liquid produced by the mammary glands of any lactating mammal. The term applies to all types of this liquid regardless of their fat content, and includes full cream milk, partially or completely skimmed milk. Partially or completely skimmed milk is produced by the separation of milk. After separation, non-fat (skimmed milk), and highly concentrated milkfat (cream) remain. Milkfat The natural fat exclusively derived from milk. This term can be used interchangeably with milk fat, butterfat or butter fat. Milk protein concentrate A powder or liquid product composed principally of caseins and/or serum proteins, containing other natural milk constituents obtained through ultrafiltration and evaporation, followed by spray drying for the powdered product. Milk solids The non-water components of milk left after water is removed. When used as an ingredient, means any constituent of milk (refer to Natural milk constituent) other than water, alone or combined with other constituents of milk. May indicate that dry milk powder is an ingredient of the product. Natural milk constituent The individual components that make up milk. The seven main components are water, milkfat, proteins (casein and whey), sugar (lactose), minerals, acids (lactic acid) vitamins and enzymes. Reconstituted milk A product that is returned to a liquid state when water is combined with milk powder. Fully reconstituted milk has the same qualitative and quantitative composition as the natural product. Whey The liquid that separates from the curd after the coagulation of milk during the cheese-making process. Whey powder The dry solids remaining after water is removed from whey. It consists primarily of sugar (lactose), proteins (several different whey proteins, mainly lactalbumins and globulins), and various minerals and vitamins. Whey protein concentrate Products derived from whey where water, minerals and lactose have been removed. It can be in liquid, solid concentrate, or dry form.", @@ -16837,7 +16837,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-18-7", "marginal_note": "Guidelines", - "part": "", + "part": "Tariff classification of dairy products", "division": "", "heading": "", "text": "The following sections provide guidance for classifying dairy products. Guidance provided is in accordance with the version of the Customs Tariff in effect at the time of publishing.\nAgricultural goods on the Import Control List\n1. Agricultural goods on the Import Control List ( ICL ) are classified using one of two possible types of tariff items: \"within access commitment\" or \"over access commitment.\"\n2. Subsection 10(2) of the Customs Tariff states that agricultural products included on the ICL:\n\"…shall not be classified under a tariff item that contains the phrase \"within access commitment\" unless the goods are imported under the authority of a permit issued under section 8.3 of the Export and Import Permits Act and in compliance with the conditions of the permit\".\n3. Global Affairs Canada (GAC) establishes the import access levels, allocates quota and issues import permits for agricultural goods on the ICL. Refer to GAC's Export and import controls webpage for more information.\n4. Commercial importation of dairy products on the ICL may only be classified under a \"within access commitment\" tariff item when a shipment-specific import permit for the goods is obtained from GAC, and all its terms and conditions are fulfilled. Without a shipment-specific import permit, goods are classified under an \"over access commitment\" tariff item.\n5. The Export and Import Permits Act governs the issuance of import permits, as referred to in Subsection 10(2) of the Customs Tariff . For information on applying for tariff rate quota ( TRQ ) allocations and shipment-specific import permits for dairy products, importers are advised to consult GAC's webpage on Canada's supply-managed tariff rate quotas.\n6. The issuance of an allocation or a permit by GAC does not constitute a tariff classification ruling.\nClassification of dairy products\n7. Codex Alimentarius is the international reference on food standards. In Canada, there are two sources for standards: the Canadian Food Compositional Standards incorporated by reference into the Food and Drug Regulations , and the Canadian Standards of Identity incorporated by reference into the Safe Food for Canadians Regulations . Standards and definitions in these documents will be the primary accepted reference(s) for classification purposes, if applicable. The Canadian Dairy Commission's Dairy Ingredient Profiles list is an accepted reference when a standard does not exist.\nNote: A product specification document or laboratory analysis may be needed to confirm the composition of goods classified in Chapters 4, 15, 18, 19, 21, 22, and 23.\nChapter 4\n8. Products classified in headings 04.01 through 04.04 are allowed to contain a limited amount of added ingredients, such as small quantities of stabilising agents, chemicals necessary for processing, anti-caking agents, and very small quantities of anti-oxidants or vitamins not normally found in the product.\n9. Milk and cream are classified in heading 04.01 when they are not concentrated and do not contain added sugar or other sweetening matter. They may be:\n- in liquid or frozen state\n- fully reconstituted (that is, having the same composition as the natural product)\n- pasteurised or unpasteurised\n- sterilized or unsterilized\n10. At the subheading level, milk and cream of heading 04.01 are classified according to their fat content by weight.\n11. Milk or cream are classified in 04.02, when they:\n- contain added sugar or sweetening matter, and/or\n- are concentrated\nSuch concentrated and/or sweetened milk or cream of heading 04.02 may be:\n- in liquid, paste or solid (such as powder or granule) form\n- partially reconstituted\nThey are allowed to contain up to 5% starch, to maintain milk's normal physical state when reconstituted.\n12. Products of heading 04.02 are often classified at the subheading level according to their fat content by weight, and/or sugar content.\nExamples of products classified in 04.02 include:\n- a mixture of 49% skim milk powder and 51% sugar, under subheading 0402.10\n- a sweetened condensed milk containing 60% sucrose and 40% milk, under subheading 0402.99\n13. Heading 04.03 covers yogurt and curdled, fermented or acidified milk or cream such as buttermilk and kephir. They may be:\n- in liquid, paste or solid form (including frozen)\n- concentrated\nThey are allowed to contain added:\n- sugar or sweetening matter\n- flavouring\n- fruits (including pulp and jams), nuts or cocoa\n14. Yogurts in heading 04.03 are allowed to contain certain added ingredients, as long as the character of yogurt is retained. The added ingredients are limited to only the following ingredients:\n- chocolate\n- spices\n- coffee or coffee extracts\n- plants\n- parts of plants\n- cereals\n- bakers' wares\n15. Heading 04.04 covers the following products:\n- whey, whether or not concentrated\n- products consisting of natural milk constituents that are not covered by any other heading, including: products obtained from whey that contain less than 95% by weight of lactose (calculated on the dry matter) concentrates of two or more whey proteins, containing less than 80% whey proteins (calculated on the dry matter)\nProducts in this heading may be:\n- in liquid, paste or solid (including frozen) form\n- concentrated\nThey are allowed to contain added sugar or other sweetening matter.\n16. Products consisting of milk constituents covered by other headings include:\n- other sugars of 17.02 (products containing more than 95% by weight of lactose are classified in 17.02)\n- food preparations of 19.01, which are based on certain natural milk constituents, but which contain substances not allowed in the products of Chapter 4\n- milk constituents in pure chemical form, such as: casein of 35.01 milk albumins of 35.02, including concentrates of two or more whey proteins containing 80% or more whey proteins (calculated on the dry matter) globulins of 35.04\n17. Heading 04.05 covers:\n- butter\n- fats and oils derived from milk\n- dairy spreads\n18. Butter classified in this heading includes natural butter, whey butter, or recombined butter (fresh, salted or rancid, and canned). It may contain salt, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria, but do not contain emulsifiers.\n19. Butter is classified in subheading 0405.10 if it meets all of the following:\n- milkfat content of 80% or more, but not more than 95%, by weight\n- maximum milk solids-not-fat content of 2%, by weight\n- maximum water content of 16%, by weight\n20. Dairy spreads can be classified in subheading 0405.20 with a milkfat content between 39% and 79%, by weight. Products similar to dairy spreads, but containing less than 39% milkfat, are generally covered by headings 15.17 or 21.06.\n21. Subheading 0405.90 covers fats and oils derived from milk, other than butter.\nExamples of products classified in subheading 0405.90 include:\n- fats with a milkfat content of 95% or more\n- butteroil\n- dehydrated butter\n- ghee\n- a mixture of butter and herbs, spices, flavourings, garlic, etc., as long as they retain the character of the products of heading 04.05\n22. Heading 04.06 covers cheese and curd, which include:\n- fresh, blue-veined , soft, medium-hard , and hard cheese\n- processed cheese\n- whey cheese\nThese products may be in grated or powdered form, and, as long as they retain the character of cheese, are allowed to:\n- contain various ingredients, such as meat, fish, crustaceans, herbs, spices, vegetables, fruit, nuts, vitamins, skimmed milk powder, etc.\n- be coated with batter, dough or bread crumbs, whether or not they have been pre-cooked\n- contain enzymes added during the cheese making process\nNote: Products manufactured by adding enzymes to cheese after the initial cheese making process has finished (for example, enzyme modified cheese) are not classified in heading 04.06.\n23. Whey cheese is classified in heading 04.06 only when it meets the characteristics outlined in Note 4 to Chapter 4 of the Customs Tariff .\nChapter 15\n24. Heading 15.17 includes the following products, when they contain 15% or less butter or fats and oils derived from milk:\n- margarine\n- edible preparations of dairy fats or oils other than margarine, such as liquid margarine or shortening\nChapter 18\n25. Heading 18.06 covers food preparations containing cocoa. Food preparations of certain dairy products (goods of 04.01 to 04.04) that contain cocoa, or contain 5% or more by weight of cocoa calculated on a totally defatted basis, are classified in 18.06. Guidance in Chapter 19 of this D-memo explains how to determine a \"food preparation of goods of 04.01 to 04.04.\"\nExamples of goods classified in 18.06 include preparations such as:\n- chocolate ice cream mixes and ice milk mixes\n- hot chocolate powder\n- chocolate fudge\n- chocolate pudding\n- chocolate whey protein powder\n26. At the tariff item level, ice cream mix and ice milk mixes containing cocoa are classified in 1806.20.21 or 1806.20.22, when they contain (in accordance with standards set out in the Canadian Food Composition Standards):\n- not less than 36% solids and 8% milkfat, for ice cream mixes, or\n- not less than 33% solids and between 3% to 5% milkfat, for ice milk mixes\nChapter 19\n27. Heading 19.01 covers food preparations of goods of headings 04.01 to 04.04 when they do not contain cocoa (or contain less than 5% by weight of cocoa calculated on a totally defatted basis), and are not classified in any other heading. The goods of headings 04.01 to 04.04 are:\n- milk or cream, whether or not concentrated or containing sugar or sweetening matter\n- yogurt, buttermilk, curdled, fermented or acidified milk or cream\n- whey, including modified whey\n- products consisting of natural milk constituents\n- Preparations of a similar nature to the products in the above list, but that contain ingredients not allowed in headings 04.01, 04.02, 04.03, and/or 04.04, are classified in 19.01.\n- Other preparations are classified in 19.01 when the product is predominantly based on the goods of headings 04.01 to 04.04. To determine this, the amount of goods of headings 04.01 to 04.04 present in the preparation must be calculated.\n28. Generally, these types of preparations will be considered predominantly based on goods of headings 04.01 to 04.04 when:\n- the first ingredient of a preparation (listed in descending order by weight) is a good of 04.01 to 04.04\n- two or more goods of 04.01 to 04.04 are present, and the combined weight of those goods predominate over the other ingredients when listed in descending order\n- ingredients such as water and \"powdered milk,\" \"milk powder\" or \"dried/dry milk\" are present in the ingredient list\n- the ingredient \"milk solids\" and water are present in the ingredient list, and the nature of the milk solids is that of milk powder and not individual milk constituents\nNote: Water will fully or partially reconstitute dry or powdered milk. When listed separately in an ingredient list, the combined weight of the water and powder are considered to be considered as reconstituted milk, according to a Canadian International Trade Tribunal ( CITT ) decision (CDC Foods AP-2015-035 and AP‐2016-015 ).\n29. At the tariff item level, goods in this heading containing dairy are classified according to their dry weight basis of milk solids. Refer to the Appendix for instructions on calculating the dry weight basis of milk solids.\nChapter 21\n30. Heading 21.05 provides for ice cream and edible ice, whether or not containing cocoa.\n31. Products made partly of ice cream or edible ice and combined with other ingredients (such as coatings, or packed between wafers), are also classified in heading 21.05 when the goods retain the character of ice cream or edible ice even with the addition of those other ingredients. According to a CITT decision (Nestle Canada Inc. AP-2015-027 ) a principal characteristic of these types of goods is that they are eaten while frozen.\nNote: Not all products that are eaten while frozen are classified in 21.05, only those that retain the character of ice cream or edible ice.\n32. At the tariff item level, the compositional standards for ice cream outlined in Section 7.6 of the Canadian Food Composition Standards regarding Frozen Dairy Products will apply.\n- Flavoured ice and sherbets, containing less than 5% milk solids, are classified in 2105.00.10.\n- Frozen products such as ice cream, ice milk, or edible ice containing 5% or more milk solids, including milkfat, are classified in tariff items 2105.00.91 or 2105.00.92.\n33. Heading 21.06 covers any other food preparation for human consumption that contains dairy products and are not classified in any of the preceding headings.\n34. At the tariff item level, 2106.90.31 to 2106.90.39 cover milk, cream or butter substitutes and preparations suitable for use as butter substitutes containing dairy. Butter substitutes, in particular, are classified here only when they contain more than 15% but less than 39% milkfat, according to their dairy content, and/or milk solid content in the dry state.\n35. Cheese fondue is specifically provided for in tariff item 2106.90.41. According to a CITT decision ( AP-2015-011 J. Cheese Inc.) cheese fondue must contain four components:\n- cheese\n- liquid\n- starch, and\n- seasoning\n36. All other preparations not considered substitutes for milk, cream or butter, cheese fondue, beverages or of a kind used in animal feeding containing are classified at the tariff item level as followed:\n- preparations containing 50% or more by weight of dairy content (2106.90.93 or 2106.90.94)\n- preparations containing less than 50% by weight of dairy content, and over 10% by weight of milk solids in the dry state (2106.90.95)\n- preparations containing less than 50% by weight of dairy content, and 10% or less by weight of milk solids in the dry state (2106.90.99)\nNote: Refer to the Appendix for instructions on calculating dairy content.\nChapter 22\n37. Heading 22.02 covers any other non-alcoholic beverages that contain dairy products and are not classified in any of the preceding headings.\n38. At the tariff item level, goods of 22.02 containing dairy may be classified according to their dairy content.\nChapter 23\n39. Preparations of a kind used in animal feeding containing dairy products are classified in heading 23.09.\n40. At the tariff item level, goods of this heading are classified according to their milk solid content, in the dry state.\nOther classification information\n41. If a gift basket or box contains a selection of food items, each item may need to be classified individually if the assortment is not considered a \"set for retail sale,\" in accordance with the General Interpretive Rule 3(b).\nAdministration of imports for products on the Import Control List\n42. Memorandum D10-18-1 : Tariff Rate Quotas provides guidance about:\n- the legislative and policy overview for agricultural goods included on the ICL\n- obtaining import permits for goods subject to TRQs\n- administrative guidelines for declaring and accounting goods\n43. Memorandum D19-10-2 : Administration of the Export and Import Permits Act (Importations) covers:\n- when to use a general import permit or a shipment-specific import permits\n- how to declare goods subject to TRQs in the Commercial Accounting Declaration (CAD) process\n- permit procedures\nAdditional information\n44. Guidelines about the methodology used to classify goods are provided in Memorandum D10-13-1 : Tariff Classification of Goods .\n45. Procedures to obtain an advance ruling for tariff classification of goods are outlined in Memorandum D11-11-3 : Advance Rulings for Tariff Classification .", @@ -16855,7 +16855,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-18-7", "marginal_note": "Appendix", - "part": "", + "part": "Tariff classification of dairy products", "division": "", "heading": "", "text": "Calculating dairy content and milk solids\nThese calculations may not apply for the tariff classification of all goods. When the calculations do not apply, a laboratory analysis may be needed.\nAn ingredient list with the weight or percentage of each ingredient in the final product is needed for the calculations.\nA list of dairy ingredients is provided for reference, following the calculations.\nCalculation tip: In cases where ingredients are provided in percentages (totaling to 100%), for the purposes of calculation, assume the total weight of the product equals 100 grams.\nCalculating dairy content\nNote: If \"powdered milk\" or \"milk powder\" and water are present in the ingredient list, add the water and powder amounts together. This will provide the amount of \" reconstituted milk \" ingredient present. Calculation steps Add the weight of all dairy ingredients together (including any reconstituted milk) Divide (1) by the total weight of all ingredients Multiply by 100 Results Total percentage of dairy content.\nCalculating milk solids\nThis calculation only applies to goods containing dry dairy ingredients (such as powdered milk). If dairy ingredients that contain moisture (such as butter or yogurt) are present, a laboratory analysis may be required. Calculation steps Add the weight of all dairy ingredients together Divide (1) by the total weight of ingredients Multiply by 100 Results Total percentage of milk solids. Note: Generally, dry ingredients contain a small amount of moisture, therefore the final results are only an approximation.\nCalculating milk solids: On a dry weight basis (or \"in the dry state\")\nIf a tariff item specifies \"On a dry weight basis\" or \"in the dry state,\" it means that no account should be taken of any water in the product when calculating the amount of solids. The following calculation only applies for goods containing dry dairy ingredients (such as powdered milk), and other liquid or dry ingredients. If ingredients that contain moisture (such as butter, yogurt, fruits, vegetables, pastes or purees) are present, a laboratory analysis may be required to determine milk solid content. Calculation steps Add the weight of all dry dairy ingredients together Add the weight all dry ingredients present (excluding water, juice, etc.), including dry dairy ingredients Divide (1) by (2) Multiply by 100 Results Total percentage of milk solids on a dry weight basis. Note: Most dry ingredients contain a small amount of moisture, therefore the final results are only an approximation.\nList of dairy ingredients\nDairy ingredient includes any of the following:\n- milk\n- concentrated milk (in liquid, dried, frozen or reconstituted form)\n- cream\n- buttermilk\n- curdled milk or cream\n- yogurt\n- kephir and other fermented or acidified milk or cream\n- cheese or curd\n- whey and modified whey\n- concentrated whey (commonly referred to as powdered whey or whey protein concentrate)\n- whey cream or whey butter\n- butter, butteroil and other fats derived from milk\n- natural milk constituents / constituents of milk, including: milkfat milk protein concentrates whey protein (isolate) casein, caseinates lactose\n- products consisting of natural milk constituents", @@ -16873,7 +16873,7 @@ "act_name": "CBSA D-Memoranda", "section": "D10-18-7", "marginal_note": "References", - "part": "", + "part": "Tariff classification of dairy products", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable legislation\n- Canadian customs tariff\n- Customs Tariff\n- Export and Import Permits Act\n- Import Control List\nRelated D memoranda\n- Memorandum D10-13-1 : Tariff Classification of Goods\n- Memorandum D10-18-1 : Tariff Rate Quotas\n- Memorandum D11-11-3 : Advance Rulings for Tariff Classification\n- Memorandum D19-10-2 : Administration of the Export and Import Permits Act (Importations)\nRelated links\n- Alimentarius Official Standards for dairy\n- Canadian Food Compositional Standards\n- Canadian International Trade Tribunal\n- Canadian Standards of Identity: Volume 1 – Dairy Products\n- Dairy ingredient profiles\n- Export and import controls\n- Canada's supply-managed tariff rate quotas\n- Notices to importers – Supply-managed tariff rate quotas\n- Food and Agriculture Organization Terminology Portal\nSuperseded D memoranda\nMemorandum D10-18-7 : Importation of certain dairy products and the Import Control List dated June 30, 2020 .\nIssuing office\nTariff Classification, Origin and Valuation Division Trade Programs Directorate Commercial and Trade Branch", @@ -17701,7 +17701,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-4-6", "marginal_note": "Plain language summary", - "part": "", + "part": "Rules of origin for the Australia and New Zealand tariff treatments", "division": "", "heading": "", "text": "Target audience: Importers of commercial goods\nKey content: Provides information about the administration of the rules of origin and shipping requirements respecting the Australia tariff treatment and the New Zealand tariff treatment\nKeywords: Legislation, regulations, rules of origin, Australia tariff treatment ( AUT ), New Zealand tariff treatment ( NZT ), proof of origin, shipping requirements\nOn this page Updates made to this D-memo Guidelines and general information Rules of origin: Australia Proof of origin: Australia Rules of origin: New Zealand Proof of origin: New Zealand Shipping requirements: Australia and New Zealand References Applicable legislation Superseded D memoranda Issuing office Contact us Related links", @@ -17719,7 +17719,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-4-6", "marginal_note": "On this page", - "part": "", + "part": "Rules of origin for the Australia and New Zealand tariff treatments", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Guidelines and general information Rules of origin: Australia Proof of origin: Australia Rules of origin: New Zealand Proof of origin: New Zealand Shipping requirements: Australia and New Zealand\n- References Applicable legislation Superseded D memoranda Issuing office\n- Contact us\n- Related links", @@ -17737,7 +17737,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-4-6", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Rules of origin for the Australia and New Zealand tariff treatments", "division": "", "heading": "", "text": "This memorandum has been revised to reflect changes to the shipping requirements for the Australia tariff treatment ( AUT ) and the New Zealand tariff treatment ( NZT ).", @@ -17755,7 +17755,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-4-6", "marginal_note": "Guidelines and general information", - "part": "", + "part": "Rules of origin for the Australia and New Zealand tariff treatments", "division": "", "heading": "", "text": "Rules of origin: Australia\n1. To qualify for the rates of duty accorded to Australia, at least 50% of the cost of production of the goods must be incurred in Australia or Canada or both.\n2. Cost of production includes:\n- materials (exclusive of duties and taxes)\n- labour; and\n- factory overhead\n3. Cost of production excludes:\n- the cost of outside packing and expenses related to outside packing, required for the transportation of the goods, not including packing in which the goods are ordinarily sold for consumption\n- gross profit of the manufacturer or exporter and the profit or remuneration of any trader, broker or other person dealing in the goods in their finished manufactured condition\n- royalties\n- customs or excise duty or tax paid or payable on imported materials\n- carriage, insurance and other charges from the place of production or manufacture in the country of origin to the port of shipment; and\n- any other costs or charges incurred or to be incurred subsequent to the completion of the manufacture of the goods\n4. The goods must be finished in Australia in the form in which they are imported into Canada.\nProof of origin: Australia\n5. Proof of origin for AUT treatment must be presented to the Canada Border Services Agency ( CBSA ) in the form of:\n- a commercial invoice or Form CI1 Canada Customs Invoice, prepared by the vendor, or\n- any other documentation indicating the country of origin of the goods as Australia\n6. Proof of origin must be presented at the times set out in section 13 of the Proof of Origin of Imported Goods Regulations .\nRules of origin: New Zealand\n7. To qualify for the rates of duty accorded to New Zealand, at least 50% of the cost of production of the goods must be incurred in New Zealand or Canada or both.\n8. Cost of production includes:\n- materials (exclusive of duties and taxes)\n- labour; and\n- factory overhead\n9. Cost of production excludes:\n- the cost of outside packing and expenses related to outside packing, required for the transportation of the goods, not including packing in which the goods areordinarily sold for consumption;\n- gross profit of the manufacturer or exporter and the profit or remuneration of any trader, broker or other person dealing in the goods in their finished manufactured condition\n- royalties\n- customs or excise duty or tax paid or payable on imported materials\n- carriage, insurance and other charges from the place of production or manufacture in the country of origin to the port of shipment; and\n- any other costs or charges incurred or to be incurred subsequent to the completion of the manufacture of the goods\n10. The goods must be finished in New Zealand in the form in which they are imported into Canada.\nProof of origin: New Zealand\n11. Proof of origin for NZT treatment must be presented to the CBSA in the form of:\n- a commercial invoice or Form CI1 Canada Customs Invoice, prepared by the vendor, or\n- any other documentation indicating the country of origin of the goods as New Zealand\n12. Proof of origin must be presented at the times set out in section 13 of the Proof of Origin of Imported Goods Regulations .\nShipping requirements: Australia and New Zealand\n13. Goods are entitled to the Australia or New Zealand tariff treatment only if they are shipped directly to Canada from Australia or New Zealand, which may include transhipment through intermediate, non-beneficiary countries.\n14. In accordance with the Direct Shipment ( Most-Favoured-Nation Tariff, General Preferential Tariff, General Preferential Tariff Plus, Least Developed Country Tariff, Commonwealth Caribbean Countries Tariff, Australia Tariff and New Zealand Tariff) Regulations , the goods may be shipped directly from Australia or New Zealand to Canada on a through bill of lading ( TBL ) or other documentation indicating the shipping route and all points of shipment and transhipment prior to the importation of the goods.\n15. According to the above regulations and for the purposes of subsection 17(1) of the Customs Tariff, transhipment through an intermediate country is permitted provided:\n- customs control documents establishing that the goods remained under customs control in the intermediate country; and\n- documentary evidence indicating the shipping route and all points of shipment and transhipment prior to the importation of the goods\n16. In line with Canada’s standard transhipment requirements, the CBSA administers Australia or New Zealand originating goods as retaining their originating status when transported outside the beneficiary country if they do not undergo any further production or other operation outside the beneficiary country, other than unloading, reloading, separation from a bulk shipment, storing or any other operation necessary to transport the goods to Canada or to preserve them in good condition.\n17. Upon request of an officer, importers shall provide a copy of the documents that establish that the goods remained under customs control and did not undergo any further production or other operations while in a non-beneficiary country.", @@ -17773,7 +17773,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-4-6", "marginal_note": "References", - "part": "", + "part": "Rules of origin for the Australia and New Zealand tariff treatments", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable legislation\n- Australia Tariff and New Zealand Tariff Rules of Origin Regulations\n- Customs Tariff :\n- P.C. 2023-1018 October 6, 2023\n- Direct Shipment (Most-Favoured-Nation Tariff, General Preferential Tariff, General Preferential Tariff Plus, Least Developed Country Tariff, Commonwealth Caribbean Countries Tariff, Australia Tariff and New Zealand Tariff) Regulations\n- Proof of Origin of Imported Goods Regulations\nSuperseded D memoranda\nD11-4-3 dated April 4, 2013\nIssuing office\nTariff Classification, Origin and Valuation Division Trade Programs Directorate Commercial and Trade Branch", @@ -19465,7 +19465,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-5-14", "marginal_note": "Plain language summary", - "part": "", + "part": "Canada–Ukraine Free Trade Agreement (CUFTA) Rules of Origin", "division": "", "heading": "", "text": "Target audience: Importers of commercial goods\nKey content: Provides the links to the rules of origin of the new Canada-Ukraine Free Trade Agreement (CUFTA).\nKeywords: legislation, regulations, rules of origin, CUFTA", @@ -19483,7 +19483,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-5-14", "marginal_note": "On this page", - "part": "", + "part": "Canada–Ukraine Free Trade Agreement (CUFTA) Rules of Origin", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Coming into Force\n- Guidelines\n- References Applicable legislation\n- Contact us", @@ -19501,7 +19501,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-5-14", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Canada–Ukraine Free Trade Agreement (CUFTA) Rules of Origin", "division": "", "heading": "", "text": "This memorandum has been amended to:\n- refer to the new Canada-Ukraine Free Trade Agreement Implementation Act, 2023\n- update the hyperlink to reflect the new CUFTA Rules of Origin Regulations", @@ -19519,7 +19519,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-5-14", "marginal_note": "Coming into force", - "part": "", + "part": "Canada–Ukraine Free Trade Agreement (CUFTA) Rules of Origin", "division": "", "heading": "", "text": "1. These regulations come into force on the day on which section 9 of the Canada–Ukraine Free Trade Agreement Implementation Act, 2023 comes into force, but if they are registered after that day, they come into force on the day on which they are registered.", @@ -19537,7 +19537,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-5-14", "marginal_note": "Guidelines", - "part": "", + "part": "Canada–Ukraine Free Trade Agreement (CUFTA) Rules of Origin", "division": "", "heading": "", "text": "2. More information on the Canada-Ukraine Free Trade Agreement (CUFTA) may be found on the Global Affairs Canada website.\n3. Chapter 3: Rules of Origin and Origin Procedures contains the general rules of origin that set out the criteria to determine the originating status of a good, as well as other general conditions and requirements.\n4. Annex 3-A: Product-Specific Rules of Origin sets out the product specific rules of origin that establish the point at which materials or components have undergone sufficient production within the free trade area for the good produced to be considered originating.\n5. Annex 3-C: Cumulation of Origin with Common Free Trade Agreement Partners allows materials from specific non-Party countries with which both Canada and Ukraine have separate free trade agreements to be considered as \"originating\" when used in production within Canada or Ukraine.", @@ -19555,7 +19555,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-5-14", "marginal_note": "References", - "part": "", + "part": "Canada–Ukraine Free Trade Agreement (CUFTA) Rules of Origin", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable legislation\nCUFTA Chapter 3 — Rules of Origin and Origin Procedures\nThe following provisions of the CUFTA have the force of law in Canada:\n- Articles 3.1 to 3.14\n- Annexes 3-A and 3-C\nLegislative references\n- Canada–Ukraine Free Trade Agreement Implementation Act, 2023\n- CUFTA Rules of Origin Regulations\n- Text of the 2023 Canada - Ukraine Free Trade Agreement\nOther references\nAbout CUFTA\nIssuing office\nTrade Policy Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch", @@ -19915,7 +19915,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-4", "marginal_note": "Relief of Interest and/or Penalties Including Voluntary Disclosure (part 1)", - "part": "", + "part": "Relief of Interest and/or Penalties Including Voluntary Disclosure", "division": "", "heading": "", "text": "Memorandum D11-6-4: Relief of Interest and/or Penalties Including \nVoluntary Disclosure \nISSN 2369-2391 \nOttawa, January 31, 2025 \nThis memorandum provides information on the discretionary authority of the Minister or a CBSA \ndelegated official to grant relief. Part I describes the circumstances that may be eligible for relief, such as \nextraordinary circumstances, certain actions of the Canada Border Services Agency (CBSA) and \nvoluntary disclosures. \nThe CBSA will consider, on a case-by-case basis, whether or not it is appropriate to provide relief. Clients \nshould consider how closely their situation is to the circumstances described in Part I and in most cases \nmust fulfill the eligibility requirements described or referenced in Part II. In all cases, clients must provide \na detailed explanation for the request. \nThe CBSA's capacity to provide discretionary relief is not intended to serve as a vehicle for clients to \nintentionally avoid their legislated obligations. Nor is it a substitute for the recourse mechanisms or other \nremedies available to resolve disagreements with CBSA’s decisions. For more information on how to \nappeal a decision taken by an official of the CBSA, refer to the Appeals review page of the CBSA website. \nOn this page \n Updates made to this D-memo \n Definitions \n Guidelines \n References \n Contact us \n Related links \nUpdates made to this D-memo \nThis memorandum is updated to reflect changes as a result of the implementation of CBSA Assessment \nand Revenue Management (CARM) system and other program-related updates. \nDefinitions \nCancellation \nFor the purposes of this memorandum, it is the reduction in full or in part of interest that has already been \nassessed to the client, whether or not it has been paid. \nCARM Client Portal (CCP) \nThe self-service online Portal that facilitates the accounting and revenue management processes for \nduties and taxes on goods imported commercially into Canada. \nCBSA Delegated Official \nThe CBSA official formally delegated to make a decision, on behalf of the Minister, on the client's \napplication. \nClient \nIs defined by any person who has obligations under the legislation and is liable to be, or has been, \nassessed interest, and/or penalties. Depending on the context, \"client\" may include, but is not limited to, \ntravellers, non-commercial importers, as well as Trade Chain Partners (TCPs). A “named” client provides \ntheir identifying information at the time of request, as opposed to the “no-name” client making an \nhypothetical request, via a third party service provider, before deciding on making a formal request. \nCommercial Accounting Declaration (CAD) \nThe customs document used to account for goods imported into Canada. \nInterest \nInterest for which a client may be liable under the Customs Act, the Customs Tariff or the Special Import \nMeasures Act: \n(a) at the prescribed rate or \n(b) at the specified rate ", @@ -19933,7 +19933,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-4", "marginal_note": "Relief of Interest and/or Penalties Including Voluntary Disclosure (part 2)", - "part": "", + "part": "Relief of Interest and/or Penalties Including Voluntary Disclosure", "division": "", "heading": "", "text": "Related links: Memorandum D17-1-9 : Remission of Underpayment Due to Customs Entry Error; Customs \nAct section 3.1. \nPenalty \nMeans an administrative monetary penalty (AMP) per sections 109.1-109.3 if the Customs Act. \nReason to believe date \nIs the date referred to in section 32.2 of the Customs Act by which the TCP must file a correction and \ndescribed in Memorandum D11-6-6: Reason to Believe and Corrections to the Declaration of Origin, Tariff \nClassification or Value for Duty. \n\nRelief \nThe waiver or cancellation of interest, and/or waiver of penalties. \nRestricted goods for export \nSometimes referred to as “controlled goods”, means goods that are prohibited, controlled, or regulated \nunder the Act or any other Act of Parliament. For the purposes of this memorandum, this includes goods \nexported under all General Export Permits (GEP) pursuant to the Export and Import Permits Act. \nReviewing Officer \nThe CBSA officer assigned to liaise with the client, organize the information, and provide a \nrecommendation on the client’s application to the delegated official. \nSpecial Import Measure Act (SIMA) \nThe Act that helps protect Canadian industry from injury caused by the dumping and subsidizing of \nimported goods, using anti-dumping or countervailing measures. \nVoluntary Disclosure \nMeans the circumstances in which clients come forward voluntarily to inform the CBSA of their non-\ncompliance (this may include voluntary self-correction under section 32.2 of the Act). It may lead to a \nwaiver of penalties and a reduction of interest as described, based on the conditions set out, in Part I – \nCriteria for Relief, of this memorandum. \nWaiver \nThe full or partial relief by the CBSA of interest, full relief of penalties, otherwise payable by a \nclient before these amounts are assessed or charged to the client. \n\nGuidelines \nApplication and Scope \n1. The CBSA has authority to provide relief under the Customs Act and the Customs Tariff, including \ninterest on unpaid or late-paid anti-dumping and countervailing duty, as well as penalties associated \nwith the information or record requirements of the Special Import Measures Act (SIMA). \n\n2. The CBSA has authority to cancel or waive interest assessed under certain sections of the Customs \nTariff at any time. Under the Customs Act, the CBSA can provide relief up until the time a Notice of \nArrears is issued by the Canada Revenue Agency (CRA). If such a Notice has been issued, clients will \nsend their requests for cancellation of interest to CRA Collections. \n\n3. This memorandum does not cover situations related to relief on the grounds of financial hardship or \nthe inability to pay. Clients should initiate discussions with the CRA during the collection process. For \nfurther information, refer to the Debt collection page of Canada Revenue Agency. \n\nPart I – Criteria for Relief \nGeneral \n4. This part sets out the conditions and the factors that guide delegated officials in exercising their ", @@ -19951,7 +19951,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-4", "marginal_note": "Relief of Interest and/or Penalties Including Voluntary Disclosure (part 3)", - "part": "", + "part": "Relief of Interest and/or Penalties Including Voluntary Disclosure", "division": "", "heading": "", "text": "discretion when they consider applications for relief. Relief may be denied if a client has outstanding \ndebts payable to the CBSA, other than the interest or penalty that they are requesting relief for. \nExtraordinary Circumstances \n5. There are legislative provisions allowing the CBSA to recognize that extraordinary or other compelling \ncircumstances have contributed to non-compliance and may warrant relief. As well, the legislation's \ncompliance objectives may be achieved more efficiently or effectively with or without penalties or with \nreduced interest. \n\n6. The CBSA may provide relief when extraordinary circumstances beyond the clients' control prevented \nthem from complying with their legislative obligations. Examples of such circumstances may be: \n\n(a) Natural or human-made disasters, such as fire, flood, earthquake or extraordinary weather \nconditions causing uncontrollable service disruptions; \n\n(b) Unforeseeable civil or criminal disturbances or disruptions in services, such as strikes, lockouts, \nriots, acts of terrorism or war; \n\n(c) Death or incapacity (e.g., a serious illness or accident) of the client or of the person directly \nresponsible for ensuring the client's compliance. \n\n7. With respect to paragraph 6 above, the CBSA seeks to balance the client's circumstances with their \nobligations. In doing so, consideration will be given to the following: \n\n(a) The CBSA expects TCPs to maintain their systems appropriately and have appropriate \ncontingency plans in place to minimize, if not avoid, reliance on this special relief measure; \n\n(b) The CBSA expects that the clients have a person designated as directly responsible. The person \n“directly responsible\" refers to the individual in the client's operations who approves, or has signing \n\nauthority for, documentation that is required for compliance with customs legislation, and/or \npayments for duty and taxes owing when no other person in the organization can immediately fulfill \nthe required role. This would include, but is not limited to, individuals occupying positions such as \ncomptrollers, import and/or export specialists, finance officers/managers and traffic managers; \n\n(c) A serious illness or death (it is recognized that serious illness or death may have a more significant \nimpact on the operations of a sole proprietor or small family business than on a large corporation); \n\n(d) Clients are responsible for errors made by their service representatives, as an example, customs \nbrokers or freight forwarders in the case of export shipments; and \n\n(e) A client's failure to apply for relief during a trade compliance verification process. \n\nCertain Actions of the CBSA \n8. The CBSA will, in most cases, provide relief when a client's failure to comply with the legislative \nobligations or the ability to seek other legislative redress is primarily the result of actions of the CBSA, \nor when actions of the CBSA contributed significantly to the amount of interest to which the client ", @@ -19969,7 +19969,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-4", "marginal_note": "Relief of Interest and/or Penalties Including Voluntary Disclosure (part 4)", - "part": "", + "part": "Relief of Interest and/or Penalties Including Voluntary Disclosure", "division": "", "heading": "", "text": "became liable. Examples of such actions may include: \n\n(a) Errors in CBSA publications, including the CBSA website; \n\n(b) Incorrect written advice or information provided or given to the client by the CBSA; \n\n(c) Certain CBSA equipment or software malfunctions or outages inhibiting the client’s capacity to \naccount for their goods or transmit other required data on time; \n\n(d) CBSA errors or substantial delays unrelated to the behavior of the client in the processing or \nsubsequent adjustment of import information or amendment of export information. \nFor information regarding the waiver and cancellation of Late Accounting Penalties and interest, please \nconsult Memorandum D17-1-5: Accounting for Commercial Goods. \nVoluntary Disclosures \nScope and Purpose \n9. When the conditions of paragraph 5 to 8 are not met, TCPs can apply for Voluntary Disclosure. The \npurpose of voluntary disclosures is to promote compliance with the requirements of the Customs Act, \nthe Customs Tariff, the Special Import Measures Act, and their related regulations by encouraging \nclients to voluntarily: \n\n(a) Disclose previously unreported information; or \n\n(b) Correct inaccurate or incomplete information. \n\n10. The CBSA may accept as voluntary disclosure, an adjustment to a CAD that is submitted under \nsection 32.2 of the Act, when presented more than 90 days after having “reason to believe” and within \nthe legislative time frame, when it is other than for a reassessment period in a trade verification. \n\n11. In cases of an accepted voluntary disclosure, the CBSA will: \n\n(a) Waive penalties and, when interest is to be assessed at the specified rate, reducing it to an \namount calculated at the prescribed rate on commercial goods; or \n\n(b) Waive interest in full and opt to not take action against the goods or the person for non-\ncommercial goods (casual goods). \n\n12. When a voluntary disclosure related to imported goods is accepted as valid, clients are still required to \npay all duties and taxes owing, and for commercial goods, pay interest at the prescribed rate. For \nexported goods, please refer to the Appendix B for details. \n\n13. For commercial goods, clients may be able to make arrangements for a schedule of payments \nwith CRA Collections if they have difficulties in making a single complete payment. \nConditions of a Valid Disclosure \n14. A voluntary disclosure must meet all of the following conditions to be valid: \n\n(a) It is voluntary, as described in paragraph 15; \n\n(b) It involves the potential imposition of a penalty and/or specified interest or the potential of an \naction against the goods or person; \n\n(c) It is complete when all of the following are disclosed (if applicable): \n(i) all incidences of trade program(s) non-compliance for which the client could be subject to \na trade compliance verification and reassessment (four years) in accordance with the \nrequirements of Memorandum D11-6-6: Reason to Believe and Corrections to the ", @@ -19987,7 +19987,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-4", "marginal_note": "Relief of Interest and/or Penalties Including Voluntary Disclosure (part 5)", - "part": "", + "part": "Relief of Interest and/or Penalties Including Voluntary Disclosure", "division": "", "heading": "", "text": "Declaration of Origin, Tariff Classification or Value for Duty and Memorandum D11-6-10: \nReassessment Policy; \n\n(ii) all incidences of non-report or failure to account for the same or similar imported goods for \nthe six years prior to the disclosure; and/or \n(iii) in the case of exported goods, all incidences of non-compliance up to six years prior to the \ndisclosure in addition to the current year. \n\n(d) It takes account of the special considerations identified in paragraphs 18 to 23, related to \nregulated or restricted imports and exports and prohibited goods; and \n\n(e) With the exception of disclosures to comply with section 32.2 of the Act: \n(i) it is non-repetitive – A voluntary disclosure may be denied when a previous voluntary \ndisclosure has been granted for the same compliance issue; and \n(ii) the client explains, to the satisfaction of the CBSA, how the non-compliance occurred and \nhow it has been corrected or what measures have been put in place to reduce the risk of \nfuture non-compliance. \n\n15. With respect to the “voluntary” condition in paragraph 14(a), above: \n(a) It is initiated by the client and, subject to subparagraph (c), is not prompted by any activity or \naction taken by the CBSA or other government department or any action of other persons in \nauthority (e.g., police) related to the client or the subject of the disclosure; \n\n(b) A disclosure is not voluntary if it is made after an officer has informed the client, in any manner, \nthat the goods are being referred or were referred for examination; and \n\n(c) With respect to trade program verifications: \n(i) importers do not contravene the “voluntary” condition if they apply for voluntary disclosure \nbenefits prior to the issuance of a verification “Notification Letter”. This applies even if they \nmay be aware of CBSA’s verification priorities; \n(ii) an audit by CRA for tax purposes that includes imported goods does not preclude an \nimporter from making a voluntary disclosure concerning non-compliance with section 32.2 \nof the Act; and \n(iii) a trade program verification does not preclude clients from presenting, or the CBSA from \naccepting, at any time, voluntary disclosures on: \n another trade program for the same or similar goods under verification, as described \nin Memorandum D11-6-6, imported during the verification period; \n other trade program issues for other goods imported during the verification period that \nare beyond the scope of the verification. \n\n16. If the qualifying conditions of paragraph 14 and 15 above are met, a delegated CBSA officer will \nconsider the disclosure to be voluntary. Consequently, the officer \n(a) will decline to take available enforcement actions such as but not limited to issuance of \npenalties and/or \n(b) will approve a reduction in the monetary impacts of such enforcement actions. \nNote however, that voluntary disclosure is only one of a number of considerations in determining ", @@ -20005,7 +20005,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-4", "marginal_note": "Relief of Interest and/or Penalties Including Voluntary Disclosure (part 6)", - "part": "", + "part": "Relief of Interest and/or Penalties Including Voluntary Disclosure", "division": "", "heading": "", "text": "whether a particular enforcement action will be taken. Acceptance of a voluntary disclosure does not \npreclude criminal prosecution when warranted (if there are other considerations) and does not remove \napplicable duties and taxes owed on imported goods \n17. If a CBSA officer does not consider the qualifying conditions to have been met, the officer may take \nappropriate action. Such actions may be, but not limited to, a trade compliance verification, seizure or \nascertained forfeiture of goods and, in certain instances, prosecution. \nSpecial Consideration \n18. Some contraventions of the Act may involve other enforcement actions which do not result in the \nimposition of a penalty assessed under section 109 of the Act or that are outside the scope of the relief \nprovided by section 3.3 of the Act, such as terms of release demanded for the return of seized goods, \namounts demanded on ascertained forfeitures taken against personal or commercial goods, etc. \n\n19. The CBSA encourages voluntary disclosure of information relating to the possession of goods \nunlawfully imported or exported. \n\n20. The CBSA has no authority to relieve penalties or interests applicable under the legislation of other \ngovernment departments (OGDs). \n\n21. Some contraventions of the Act may warrant prosecution. The Voluntary Disclosure Program (VDP) \ndoes not grant immunity from prosecution. The delegated officer or the reviewing officer are not in a \nposition to comment on the possibility or probability of prosecution. \n\n22. In situations dealing with goods prohibited entry into Canada, whether by virtue of \ntariff item 9897.00.00, 9898.00.00 or 9899.00.00 of the Customs Tariff that have been inadvertently \nimported or misclassified: \n(a) In all cases, clients who find or suspect they have such goods in their possession must report such \nimportations to CBSA without delay; \n(b) In some cases: \n(i) clients may voluntarily forfeit or abandon these goods to the Crown or the police; \n(ii) clients may be able to arrange for export or destruction of the goods under the \nsupervision of CBSA, Memorandum D20-1-4: Proof of Export, Canadian Ownership, and \nDestruction of Commercial Goods, provides more information; \n(c) Goods classifiable as child pornography under tariff item 9899.00.00 of the Customs Tariff are not \neligible for export and will be seized. \n\n23. With respect to goods for importation into or exportation from Canada that are regulated \nby OGD requirements: \n(a) In all cases, any person must report such importations or exportations to CBSA without delay; \n(b) Other obligations and opportunities similar to those described in paragraph 22 may apply; \n(c) The waiver of a penalty may be conditional on the satisfaction of the relevant OGD requirements. \nThis may require disclosure of non-compliance and other items such as licences and/or permits; \n(d) Clients will usually need to discuss issues of non-compliance with the CBSA’s Import, Export \nand/or OGD Programs. ", @@ -20023,7 +20023,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-4", "marginal_note": "Relief of Interest and/or Penalties Including Voluntary Disclosure (part 7)", - "part": "", + "part": "Relief of Interest and/or Penalties Including Voluntary Disclosure", "division": "", "heading": "", "text": "“No Name” Disclosures \n24. Clients or a third party may present a “no-name” disclosure in order to request advice from \nthe CBSA as to the possibility of a successful voluntary disclosure without identifying the client. \nDiscussions are informal, non-binding and general in nature. \n\n25. The option is primarily intended to provide insight into the VDP process – to give the client or \nrepresentative a better understanding of the risks involved in remaining non-compliant and the relief \navailable under VDP. A no-name disclosure does not remove the client’s legal obligations under the \nAct. \n\n26. The CBSA will respond to written requests for no-name disclosures based on the information provided \nand will be bound by the response given for a period of 90-calendar days after the date the opinion \nwas provided. The response will be based on the facts presented and is subject to change if any new \ninformation is presented during the VDP process. If a client chooses not to initiate a full VDP after \nreceiving the response, the CBSA will not use any of the information provided for any purpose. \n\n27. A “no-name” disclosure request may be initiated by a delegated broker or third party service provider \non behalf of the client per guidance in Appendix A. \nPart II: How to Make an Application \n28. Each application must be made in writing, include sufficient detail, and be presented in a clear and \ncoherent manner to allow for review of the facts. Any information submitted is subject to review by \nthe CBSA. \n\n29. To avoid additional interest accumulating (or the risk of specified interest for late payment on \ncommercial declarations or adjustments) and recognizing the discretionary nature of interest relief, \nclients seeking cancellation or reduction of interest already assessed should pay that interest within \nthe time period indicated in the statement of adjustment or the statement of account. The CBSA will \npay clients interest at the prescribed rate, or credit their accounts, on any amount refunded, including \nany interest they have paid if their applications for relief are successful. \n\n30. Please refer to the appropriate appendix for information about applications: \n(a) Appendix A: for voluntary disclosures when making adjustments under section 32.2 of \nthe Customs Act; \n(b) Appendix B: for voluntary disclosures other than on adjustments under section 32.2 of the Act : \nI: Non-commercial Goods \nII: Commercial Goods \nIII: Commercial Export Shipments not reported under section 95 of the Customs Act \n(c) Appendix C: All other applications for relief, including those related to extraordinary circumstances \nor CBSA errors/delays \n31. The requirements in Appendices A and B apply to no-name disclosures except that the party \npresenting the disclosure does not need to provide information that identifies the client. \nPart III: How the CBSA Reviews the Application and Makes its Decision ", @@ -20041,7 +20041,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-4", "marginal_note": "Relief of Interest and/or Penalties Including Voluntary Disclosure (part 8)", - "part": "", + "part": "Relief of Interest and/or Penalties Including Voluntary Disclosure", "division": "", "heading": "", "text": "32. A delegated official will make a final decision about whether or not to grant relief. Before making the \ndecision, the official will consider all information about the case in accordance with the Customs Act, \nthe Customs Tariff and any other act of the parliament \n\n33. Except for voluntary disclosures filed to comply with section 32.2 of the Act, once the \nappropriate CBSA office receives the application, an officer will acknowledge its receipt. An officer will \nthen confirm the information received and, if necessary, request additional information and/or arrange \na visit to the client's premises, if warranted. If the requested information is not received within the time \nframe specified in the request, a decision will be made based on the information on file. \n\n34. For applications related to extraordinary circumstances as described in Part I of this memorandum, \nthe CBSA will consider the following factors in addition to the required information explained in \nAppendix C of the memorandum: \n\n(a) Whether the client exercised reasonable care and was not negligent or careless; and \n\n(b) Whether the client has acted quickly to remedy any delay or omission. \n\n35. Delegated officials may grant, partly grant or deny any application. A detailed reason for all decisions \nwill be provided in every case. \n\n36. In most cases of waiver of interest and penalties, or cancellation of interest, the reviewing officers will \ninform clients in advance of a preliminary recommendation to deny or only partly grant the application. \nClients may make further submissions within 30 days of being informed of the preliminary \nrecommendation. \n\n37. For commercial transactions, a reviewing officer may receive and make a recommendation on a \nclient's application for waiver of interest and/or penalties during the trade verification process. The \nreviewing officer records the application and makes a reference or appends the delegated official's \ndecision in the final trade verification report. That reviewing officer may also subsequently receive and \nmake a recommendation on applications for cancellation of interest when interest has already been \nassessed and the issue of waiver was not previously raised. If the issue of waiver was previously \nraised and denied, refer to Part IV of this memorandum. \n\n38. Voluntary amendments under section 32.2 of the Act outside of the scope of a trade verification will be \nsubmitted as a version of a CAD and undergo the normal process to produce a Statement of \nAdjustment per Memorandum D17-2-1: Adjusting Commercial Accounting Declarations. \n\n39. When processing voluntary self-adjustment, any applicable penalties will be considered to be \nconditionally waived. The CBSA may inform the client that the conditional waiver will no longer apply \nand that penalties may be assessed when subsequent trade verification reveals that: \n(a) An adjustment presented as a voluntary disclosure was for a transaction in a reassessment period ", @@ -20059,7 +20059,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-4", "marginal_note": "Relief of Interest and/or Penalties Including Voluntary Disclosure (part 9)", - "part": "", + "part": "Relief of Interest and/or Penalties Including Voluntary Disclosure", "division": "", "heading": "", "text": "identified in a trade verification report or monitoring; or \n(b) The voluntary disclosure conditions in Part I were not met. \n\nPart IV: Where Relief is Denied \n40. If a client believes that a request for relief should have been granted, but was denied, a request for a \njudicial review is the only avenue of appeal. If an enforcement action was taken or if a trade program \ndecision is issued under section 59 of the Act, the client may request an appeal pursuant to the Act. \nAdditional information on how to file an appeal is available on the Appeals review page of the CBSA \nwebsite . \nJudicial Review \n41. Where no alternative review or appeal process in the CBSA exists and the client believes that \nthe CBSA has not exercised the available discretion in a fair and reasonable manner, the client may \napply for a judicial review. While there is no legislated right of appeal for discretionary decisions, they \nfall under the jurisdiction of the Federal Court. A client may apply to the Federal Court of Appeals for \njudicial review of that decision. Applications must be made within 30 days of the time the decision is \ncommunicated to the client see Federal Courts Act section 18.1. \n\n42. For more information on how to file an application for judicial review, including the applicable fee, or for \nother general enquiries, consult the Federal Court of Canada. \n\nAppendix A \nApply for Voluntary Disclosure When Making Adjustments Under Section 32.2 of \nthe Customs Act \nFurther to the guidance in Part II of this memorandum: \n1. This process applies only to named clients seeking waiver of specified interest and penalties when \nthey voluntarily disclose non-compliance with their obligation under section 32.2 of the Act, i.e., when \nthey file adjustments to Customs Accounting Declaration (CAD) after their payment deadline (after the \ncorrection period), more than 90 days after the \"reason to believe\" (RTB) date. \n\n2. Such disclosures may be subject to subsequent trade verification to ensure that measures were put in \nplace to maintain compliance. \n\n3. Customs Self-Assessment Program (CSA) clients should refer to Part II of this Appendix. \nI. General Procedure \n4. The commercial client will use the CCP to generate a case number following the instructions in the \nUser Guide - Generate a case number for an EDI or API mass adjustment request – available with the \nOnboarding documentation in CARM. \n\n5. The commercial client will upload their request letter and supporting documentation (following \nguidance of Appendix D) via the CCP using the case number provided. They will name the \ndocuments “Relief case request” or “Voluntary disclosure case request”. \n\n6. The responsible CBSA regional office will evaluate the request and render a decision. \n\n7. All further communication will be made via the CCP. \n\n8. A “no-name” voluntary disclosure request can be submitted by the service provider per above steps, \nusing their own Portal and BN. \n", @@ -20077,7 +20077,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-4", "marginal_note": "Relief of Interest and/or Penalties Including Voluntary Disclosure (part 10)", - "part": "", + "part": "Relief of Interest and/or Penalties Including Voluntary Disclosure", "division": "", "heading": "", "text": "II. Procedures for Customs Self-Assessment Program (CSA) Importers \n9. When a CSA importer chooses to make a voluntary disclosure, they will adapt the procedures \ndescribed in Part I of this Appendix by: \n\n(a) Adding the pertinent information in their letter for the CSA officer on file to be contacted. \n\n(b) Submitting the Type TT CAD for the undeclared goods following the guidance of Memorandum \nD23-3-1: Customs Self-Assessment Program for Importers. \n\nIII. Procedures for CSA-Self Verification (SV) Clients \n10. CSA-SV clients will find the procedures for obtaining conditional waivers of penalties for their voluntary \ndisclosures in their CSA handbook. \n\n11. CSA-SV clients will report the following information annually about their voluntary disclosures, if any: \n\n(a) The amount of prescribed interest waived; \n\n(b) The amount of penalties waived. \nAppendix B \nApply for Voluntary Disclosure Other Than on Adjustments Made Under \nSection 32.2 of the Customs Act \nNotes: \n(a) This appendix applies to all disclosures not related to adjustments made under section 32.2 of the \nCustoms Act. \n\n(b) Where extraordinary circumstances caused the non-compliance, refer to Appendix C. \nFurther to the guidance in Part II of this memorandum: \n1. To apply for the benefits of the voluntary disclosure program (VDP) other than as described in \nAppendix A, contact the CBSA in the manner described below: \nSection I for Non-Commercial goods; \nSection II for Commercial goods; or \nSection III for Commercial Export Shipments not reported under section 95 of the Customs Act. \n2. When applying, provide all information and supporting documentation required to verify the validity of \nthe voluntary disclosure as described in Parts I and II of this memorandum, including any applicable \ninformation set out in the client agreement form for voluntary disclosure application that can be found \nin Appendix D or the information contained therein. \n\n3. Where the disclosure involves previously unreported goods, the CBSA may require clients to present \nthe goods for inspection and/or determination of value. \n\n4. In cases where the good(s) cannot be presented (e.g., due to damage or theft), the proof of the \nacquisition (i.e., receipt, sales invoice, purchase agreement or other documentation) can be accepted \nin lieu of the actual good(s). \n\n5. Take all steps necessary to return to a compliant status, including full payment of all duties and taxes. \nFor commercial goods, interest owing must be paid as well. \nI. Non-commercial Goods \nNote: This applies to all non-commercial goods, no matter how they entered Canada. \n6. Clients who have imported non-commercial goods should contact the CBSA office where the goods \nentered Canada or closest to where the clients reside. Consult the Directory of CBSA Offices and \nServices to help determine the closest CBSA office. \n\n7. Clients may present an application in person or in writing to the CBSA office. A detailed explanation for ", @@ -20095,7 +20095,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-4", "marginal_note": "Relief of Interest and/or Penalties Including Voluntary Disclosure (part 11)", - "part": "", + "part": "Relief of Interest and/or Penalties Including Voluntary Disclosure", "division": "", "heading": "", "text": "the request will be required during the review process. \n\n8. In cases where the officer must establish the value for duty, the client should be prepared to present \nproof of payment (receipt, bill of sale or other proof of payment). In cases where proof of payment is \nnot available, the client will need to provide sufficient information to determine a value for duty that is \nconsistent with the provisions of the Customs Act. In some instances, the CBSA may need to hold the \ndisclosed goods so an independent third party can appraise the goods. \n\n9. Clients will have to pay any duty and taxes owing on the goods disclosed. \nII. Commercial Goods (Other Than for Adjustments Under 32.2 of the Act) \nNotes: \n(a) This applies to commercial goods arriving in Canada in any manner, including with a traveler. \n\n(b) For goods already reported but not accounted for and for which the applicable billing period has not \nyet expired, no formal VDP application need to be made. A non-CSA client may submit a Type V \nCAD via the CCP, and a subsequent CAD adjustment (a CSA client will submit a normal Type TT \nCAD). \n\n(c) A detailed explanation for the request will be required during the review process. \n\n10. Full payment of duties and taxes, and prescribed interest made prior to the application for, or \ncompletion of, the voluntary disclosure does not automatically entitle the client to the benefits of a \nvoluntary disclosure. Access to a voluntary disclosure will be determined once all available facts \nrelated to the disclosure have been reviewed. \n\n11. For goods already reported but not accounted for within the applicable billing period, and \nfor unreported goods not accounted for within the billing period that would have applied if they \nhad been properly reported and accounted for, non-CSA clients will submit a Type V CAD, and \npayment of duties and taxes or account security, whichever applies. A Senior Officer Trade \nCompliance will calculate the prescribed interest owing from the date the goods should have been \nduty paid when or after the CAD is submitted. For unreported goods, the carrier may be subject to \npenalties, even if the importer is not. \n\n12. For goods imported by a CSA client that have not been accounted for within the payment \nperiod that would have applied if they had been accounted for within the normal accounting time \nframes, the client submits the Type TT CAD and the CBSA will consider their liability to penalties \nat year-end. \n\nIII. Commercial Export Shipments Not Reported Under Section 95 of the Customs Act \nNote: This applies to export shipment disclosures, as well as to other no named export disclosures that \nfall under section 95 of the Customs Act that requires all goods that are exported to be reported. \n\nFurther to the guidance in Part II of this memorandum: \n13. To apply for the benefits of the VDP clients must contact the CBSA Exporter and Release Programs ", @@ -20113,7 +20113,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-4", "marginal_note": "Relief of Interest and/or Penalties Including Voluntary Disclosure (part 12)", - "part": "", + "part": "Relief of Interest and/or Penalties Including Voluntary Disclosure", "division": "", "heading": "", "text": "Unit at ie_compliance-ie_conformite@cbsa-asfc.gc.ca or in writing at 100 Metcalfe Street, 8th Floor, \nOttawa, Ontario, K1A 0L8. In cases of disclosure of non-report, clients may request a summary \ntemplate to assist in preparing their voluntary disclosure. Refer to Memorandum D20-1-1: Exporter \nReporting for more information. \n\n14. When applying, provide all information required to verify the validity of the voluntary disclosure as \ndescribed in Parts I and II of this memorandum, including any applicable information set out in the \nClient Agreement For Voluntary Disclosure Application that can be found in Appendix D of this \nmemorandum or the information contained therein. \n\n15. As mentioned in paragraphs 20 and 23 of this memorandum, in the case of a shipment which is \ncontrolled under OGD Regulations other requirements must also be met. \n\n16. Where the goods of an export shipment are controlled or regulated by any Act of Parliament and a \npermit, licence or certificate is required to export these commodities, in addition to providing the details \nof the disclosure to the CBSA, it is the responsibility of the exporter to contact the applicable permit \nofficer to start the Export VDP process with the OGD(s). These government departments recognize \nthat, on occasion, exporters inadvertently fail to comply or may be unaware that an export shipment \nmay be controlled or regulated. The CBSA encourages exporters to come forward and will work with \nthe OGD to determine if the exporter is eligible to receive relief from non-compliance. \n\n17. For example Foreign Affairs Trade and Development Canada (DFATD) has established procedures for \nthe reporting of voluntary disclosures. DFATD requirements can be found in the Export Controls \nHandbook. \nAppendix C \nAll Other Applications for Relief \nThe following procedures apply to: \n(a) Applications for relief for reasons other than voluntary disclosure; and \n(b) Applications for cancellation or reduction of interest already assessed except for late transaction \npayment interest. \nThese applications arise primarily from the extraordinary circumstances or CBSA errors or delays \ndescribed in Part I of this memorandum. For information regarding the waiver and cancellation of late \naccounting penalties and interest, refer to Memorandum D17-1-5: Accounting for Commercial Goods. \nInformation/Documentation Required \nFurther to the guidance in Part II of this memorandum: \n1. When trade verification for commercial goods is planned, in progress, or recently concluded, clients \nshould give or send their related applications for relief to the CBSA officer conducting the verification. \n2. When a dispute notice has been filed under section 60 of the Act, clients should give or send their \napplication to the assigned recourse officer. \n\n3. When an appeal has been filed under section 67 of the Act, clients should send their application to the \nassigned senior appeals officer. \n4. For all other applications: ", @@ -20131,7 +20131,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-4", "marginal_note": "Relief of Interest and/or Penalties Including Voluntary Disclosure (part 13)", - "part": "", + "part": "Relief of Interest and/or Penalties Including Voluntary Disclosure", "division": "", "heading": "", "text": "(a) CSA importers should reference their CBSA contact in their applications; \n(b) All other commercial clients submissions (resident and non-resident) will be assigned to a regional \nreviewing officer. \n5. Clients must provide all relevant information, including the following, where applicable: \n(a) The name, address, telephone number, business number(s), carrier codes, sub-office locator \ncode(s) or any other identification number assigned by the CBSA to the client; \n(b) The date(s) of interest assessment and/or time period(s) to which the potential interest and/or \npenalties or assessed interest apply; \n(c) The facts and reasons explaining why the liability for interest or penalties were either mainly: \n(i) caused by extraordinary circumstances beyond the client's control, \n(ii) the result of actions of the CBSA; or \n(iii) assessed when a circumstance described in Part I of this memorandum or \nanother CBSA publication warranted waiver of the interest; \n(d) An explanation of how the circumstances affected the client's ability to meet their obligations; \n(e) Any relevant documentation such as death certificates, doctor's statements, police reports, \ninsurance statements or attestations to support the facts and reasons; \n(f) Supporting details of incorrect information given by the CBSA in the form of written answers, \npublished information, or other objective evidence; \n(g) The contravention code that would apply if a penalty were to be assessed (when applying for \nwaiver of penalty other than through VDP); and \n(h) If the client has paid the interest, a copy of the K21 Cash Receipt or other proof of payment. \nAppendix D \nClient Agreement for Voluntary Disclosure Application \nNote: Below is a list of the information required for all Voluntary Disclosure Program (VDP) applications \nfor commercial goods except those made to comply with section 32.2 of the Customs Act. \nSection I: Client identification \nFurther to the case number request, the letter that the client will upload on the CCP should provide the \nappropriate contact information for the person submitting the request on behalf of the client and the \ndetails pertinent to the account related to the request: \n Client identifier number(s) Business Numbers, carrier code(s), Sub-office locator(s) or other identifiers \ndeemed necessary \n Company’s name (legal entity) if different than appearing on CCP \n Address where books and records are kept \n Name of a contact \n Contact’s telephone # \n Address for client contact \n Representative’s name \n Representative’s telephone # \n Address for representative \nSection II: Disclosure details and reasons \nPlease provide details surrounding your disclosure such as the ones listed below as well as any other \ndetails or documents that would help an officer get a clear understanding of your situation: \n Amount of disclosure in Canadian funds (payable), if applicable, and whether it’s comprised of the \nfollowing (including amounts): \no Duties ", @@ -20149,7 +20149,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-4", "marginal_note": "Relief of Interest and/or Penalties Including Voluntary Disclosure (part 14)", - "part": "", + "part": "Relief of Interest and/or Penalties Including Voluntary Disclosure", "division": "", "heading": "", "text": "o SIMA Duties \no GST \no Other taxes \n Time period being disclosed and a list or summary of all transactions or export shipments presented \nfor the disclosure; \n Nature of the non-compliance being disclosed, the cause of non-compliance, and how it was \ndiscovered, etc.; \n For commercial goods, details outlining how you plan to correct the issue to ensure future compliance \nto the Act; \n\n Copies of bills of lading, freight forwarding, shipping or commercial invoices; \n For exported goods, dates of all shipments, mode of transport, and port of exit; \n Number of shipments not reported (export); \n In the case where a permit or licence is required by an Other Government Department, details of the \nproducts concerned including technical specifications; and \n Any other documentation relevant to the purpose of the disclosure. \nIf full details or all documents cannot be provided at the time of initial disclosure, please indicate what will \nfollow and by what date. \nSection III: Client declarations and acknowledgements \nPlease include the following applicable text (verbatim) in your letter: \nI declare that the information and supporting documentation submitted with my disclosure is, to the \nbest of my knowledge, true and complete and \n(a) I have been provided with information about CBSA’s Voluntary Disclosures Program \nguidelines (Memorandum D22-1-2: Penalty Reinvestment Agreement (PRA) Policy); \n(b) I have read the conditions set out in those guidelines and believe I qualify for relief; \nand, \n(c) Neither I nor my representative is aware of any verification or enforcement action \nunderway by the CBSA or a non-arm’s-length associate; \n(d) I understand that if I withdraw my application or if the CBSA determines that the \nconditions have not been met (either with respect to the information set out above or \ninformation submitted or obtained after the disclosure), the disclosure will not be accepted \nas a valid voluntary disclosure. In such cases, the CBSA may proceed with an \naudit/verification, investigation, assessment of penalties and/or interest, collection action, \nor related activity based on the information provided or, when warranted, prosecution. \nEnsure to identify your name and position and that you have signed and dated the letter. Or if you are the \nrepresentative, ensure that your client information is provided and signature is present. Include the \nfollowing: \nI am the authorized representative of the client (named or no-name) noted above and I certify that \nthe information provided to me by my client is, to the best of my knowledge, true and complete. \no Authorized Representative’s name & firm \no Signature \no Date \nApplicable legislation \nCustoms Act \nPenalty or Interest \n3.2 – Prescribed rate may be authorized \n3.3 – Waiver of penalty or interest \nFederal Courts Act \nSection 18.1 – Application for judicial review \nCustoms Tariff \n125 – Prescribed rate may be authorized \n126(1) – Waiver of interest ", @@ -20167,7 +20167,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-4", "marginal_note": "Relief of Interest and/or Penalties Including Voluntary Disclosure (part 15)", - "part": "", + "part": "Relief of Interest and/or Penalties Including Voluntary Disclosure", "division": "", "heading": "", "text": "126(2) – Interest on interest refunded \nSpecial Import Measures Act \n2(10) – Application of Customs Act \nVisit the Interest Rates Table posted, and updated quarterly, on the CBSA Web site. The term does not \ninclude interest assessed under the legislation of other government departments which \nthe CBSA administers, unless incorporated in the Customs Act. \n\nSuperseded memoranda D \nD11-6-4 dated October 15, 2015 \nIssuing office \nTrade and Anti-dumping Programs Directorate \nContact us \nFor more information, contact the CBSA Border Information Service (BIS): \nCalls within Canada & the United States (toll free): 1-800-461-9999 \nCalls outside Canada & the United States (long distance charges apply): \n1-204-983-3550 or 1-506-636-5064 \nTTY: 1-866-335-3237 \n\nRelated links \nD11-6-6, D11-6-10, D17-1-5, D17-1-9, D17-2-1, D20-1-4, D22-1-2", @@ -20275,7 +20275,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-6", "marginal_note": "Plain language summary", - "part": "", + "part": "Reason to Believe and Corrections to the Declaration of Origin, Tariff Classification or Value for Duty", "division": "", "heading": "", "text": "Target audience: Importers of commercial goods Key content: Types of specific information that give an importer reason to believe a declaration is incorrect; when a declaration should be corrected; how to submit an adjustment request; timelines to submit; adjustments resulting in a refund or amount owing; penalties for failing to submit an adjustment request. Keywords: Reason to believe, adjustment requests, corrections, declarations of origin, tariff classification, value for duty, Customs Act", @@ -20293,7 +20293,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-6", "marginal_note": "On this page", - "part": "", + "part": "Reason to Believe and Corrections to the Declaration of Origin, Tariff Classification or Value for Duty", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Guidelines Reason to believe Adjustment requests Adjustment requests that would result in an amount payable to the CBSA or would be revenue neutral: Section 32.2 corrections Goods and services tax (GST) at issue Adjustment requests that would result in a refund of duties: Section 74 refunds Corrections: Time frame and goods/issues impacted Reassessment period Filing corrections Subsequent corrections Re-determination or further re-determination Contesting a decision Penalty and interest provisions Voluntary disclosure program Corrections flow chart\n- Appendix: Prima facie, evident, and transparent legislative provisions\n- References\n- Contact us\n- Related links", @@ -20311,7 +20311,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-6", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Reason to Believe and Corrections to the Declaration of Origin, Tariff Classification or Value for Duty", "division": "", "heading": "", "text": "This memorandum has been amended to:\n- reflect changes introduced by CARM, specifically, the need for importers to register their businesses in the CARM Client Portal (CCP) and delegate a business account manager\n- include a link to onboarding support documentation under the Related links section\n- include a link to the CARM webpage under the Related links section\n- add a reference to Memorandum D17-2-1: Adjusting Commercial Accounting Declarations , for information on the submission of adjustments requests\n- delete the Additional information section", @@ -20329,7 +20329,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-6", "marginal_note": "Guidelines", - "part": "", + "part": "Reason to Believe and Corrections to the Declaration of Origin, Tariff Classification or Value for Duty", "division": "", "heading": "", "text": "Reason to believe\n1. With respect to section 32.2 of the Act, specific information regarding the origin, tariff classification or value for duty of the imported goods that gives an importer reason to believe that a declaration is incorrect can be found in:\n- legislative provisions, such as specific origin, tariff classification, or value for duty provisions that are prima facie (i.e., at first sight), evident (i.e., obvious, apparent), and transparent (i.e., clear, self-explanatory). For detailed examples of prima facie , evident, and transparent legislative provisions, refer to the Appendix: Prima facie, evident, and transparent legislative provisions ;\n- formal assessment documents (e.g., statement of adjustment) issued by the CBSA to the importer, relating to the imported goods, such as determinations (other than deemed determinations), re-determinations, further re-determinations, etc.;\n- final tribunal or court decisions in which the importer was either the appellant, respondent or intervener;\n- information received from exporters, suppliers, etc. (e.g., cancellation of certificates of origin; vendor’s invoice indicating retroactive price increase for goods already purchased, corrected invoice);\n- written communication, addressed directly to the importer from the CBSA, such as a ruling (e.g., national customs ruling, advance ruling issued under section 43.1 of the Act), a trade compliance verification final report, a directed compliance letter, a final compliance validation letter or an official notification as a result of an exporter origin verification;\n- a final report from an importer-initiated audit or review, or from an external company conducting an audit or review of an importer’s company; or\n- knowledge that the goods were diverted (i.e., goods that no longer qualify or comply with a condition of relief or a restriction imposed by the concessionary tariff item declared), such as the diversion of goods to a non-qualified conditional-use or conditional-user.\n2. Specific information regarding the origin, tariff classification or value for duty of the imported goods mentioned in paragraph 1 above also applies to the:\n- same origin issues (e.g., a determination that specific goods do not qualify for preferential treatment);\n- tariff classification of goods that are same and similar (e.g., the correct tariff classification of specific goods contained in a written communication also applies to the tariff classification of other imported goods, if those goods meet the definition of same and similar goods);\n- same valuation issues (e.g., an assist - an adjustment made to the price paid or payable of the imported goods representing the value of a good or service provided, directly or indirectly, by the purchaser of the goods free of charge or at a reduced cost for use in connection with the production and sale for export of the imported goods).\n3. For the purpose of this memorandum, the term:\n- same and similar goods means: identical and other models/styles of goods that have the same purpose/function as the goods that are the subject of the specific information that gives reason to believe, that differ in a manner (e.g., size, colour, capacity, etc.), but that are correctly classified under the same 8-digit tariff item number; and\n- same issues refers to the same trade program requirements or considerations relating to the legislative provisions.\n4. A final report resulting from an importer-initiated audit or review may be considered to contain specific information that gives an importer reason to believe that the declaration is incorrect provided that:\n- there was no previous information available that would be considered reason to believe that a declaration was incorrect;\n- the CBSA had not already initiated a trade compliance verification; and\n- the report identifies only corrections to be made under section 32.2 of the Act, i.e., an adjustment request that would result in an amount payable to the CBSA or would be revenue neutral.\n5. An importer-initiated audit or review report may not be considered to be sufficient to preclude an importer from the obligation to make a correction to the declaration up to four years after the goods have been accounted for under subsection 32(1), (3) or (5), as provided for in subsection 32.2(4) of the Act. A CBSA trade compliance verification may determine that the audit or review report, as described in paragraph 1(f) of this memorandum, is incorrect. In this case, the results found in the CBSA trade compliance verification final report will take precedence over the importer-initiated audit or review report. Where corrections are required, the reassessment period will be based on the results found in the CBSA trade compliance verification final report as to whether or not there was specific information available prior to the date of the final report of the importer-initiated audit or review that gave the importer reason to believe that the declarations were incorrect. For more information, refer to Memorandum D11-6-10: Reassessment Policy .\n6. The obligation to make a correction to an incorrect declaration is initiated when the importer has reason to believe that a declaration of origin, tariff classification or value for duty is incorrect. The prescribed 90-day period to make a correction pursuant to section 32.2 of the Act starts on the date that the importer has specific information that a declaration is incorrect. For example, the date a supplementary invoice was received from a vendor indicating a price increase for imported goods already declared, or the date of accounting where assists were provided prior to the production of the imported goods.\n7. If an importer receives conflicting information from the CBSA concerning the origin, tariff classification or value for duty of the goods, the importer is strongly encouraged to contact one of the CBSA Trade Operations Divisions’ offices from which the conflicting information was received or the CBSA Border Information Service (BIS), links to which are found under the Related links section of this memorandum. The officer will identify which of the conflicting information the importer has to follow for the purposes of corrections under section 32.2 of the Act and will provide guidance to the importer in writing. Then, the officer will take measures to amend the incorrect information that was previously communicated to the importer.\n8. Importers of goods into Canada, and exporters or producers of those goods outside of Canada, are encouraged to apply for a ruling from the CBSA. The procedures for obtaining a ruling are outlined in Memorandum D11-4-16: Advance Rulings for Origin under Free Trade Agreements , Memorandum D11-11-1: National Customs Rulings , and Memorandum D11-11-3: Advance Rulings for Tariff Classification .\n9. Rulings or decisions made by the CBSA under sections 58, 59, 60, or 61 of the Act will be honoured by the CBSA until they are modified (and thereby superseded) or revoked.\nAdjustment requests\n10. An adjustment request is the process through which an importer makes a correction to a declaration under section 32.2 of the Act, or applies for a refund of duties under section 74 of the Act. For more information on the submission of adjustment requests, refer to Memorandum D17-2-1: Adjusting Commercial Accounting Declarations .\nAdjustment requests that would result in an amount payable to the CBSA or would be revenue neutral: Section 32.2 corrections\n11. Section 32.2 of the Act places the responsibility on the importer to make a correction to the declaration of origin, tariff classification or value for duty when they have reason to believe that the declaration is incorrect. This obligation applies to an adjustment request that would result in either an amount payable to the CBSA or would be revenue neutral.\n12. Corrections are to be made as adjustment requests under the following legislative authorities:\n- 32.2(1) – correction to the declaration of origin for which a preferential tariff treatment under a free trade agreement has been claimed;\n- 32.2(2) – correction to all other declarations of origin (other than a declaration of origin referred to in subsection (1)); corrections to the tariff classification or to the value for duty of the imported goods.\n13. Subsection 32.2(6) of the Act requires importers, in cases where there is diversion of goods, to treat a failure to comply with a condition imposed under a tariff item or under a regulation made under that Act in respect of a tariff item in that List, as an incorrect tariff classification declaration. Diversion occurs when the conditions for which an imported good was granted relief of duty are no longer met. For more information on diversions, refer to Memorandum D11-8-5: Conditional Relief Tariff Items .\n14. The Prescribed Classes of Persons in Respect of Diversion of Imported Goods Regulations require the persons who purchase or otherwise acquire the imported goods, and the persons who sell or otherwise dispose of the imported goods, after the goods are accounted for under subsections 32(1), (3), or (5) of the Act, to make a correction to the declaration. These regulations can be found at the link provided under the Applicable legislation section at the end of this memorandum.\n15. Any amount owing as a result of the corrections made to the declaration, and any interest owing, or that may become owing, on that amount has to be paid as per paragraph 32.2(2)(b) of the Act. Such corrections will be reviewed by an officer and a decision regarding the amount payable will be sent to the importer of the goods on Commercial Accounting Declaration (CAD).\n16. When a correction made to a declaration of the tariff classification of goods under section 32.2 of the Act results in the assessment of a higher rate of duty than originally accounted for, a correction to the declaration of origin of the goods may be made at the same time if it would result in an amount payable to the CBSA or would be revenue neutral.\n17. When a correction to the declaration of origin, tariff classification or value for duty results in an amount payable to the CBSA, interest will be calculated according to the interest provisions relating to re-determinations and further re-determinations. For more information, refer to Memorandum D11-6-5: Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief .\nGoods and services tax (GST) at issue\n18. Section 212 of the Excise Tax Act states that the liability to pay duty on imported goods at the time of importation includes the liability to pay the GST on goods that are subject to duty or would have been subject to duty if duties were payable. This means that duty-free goods may be subject to the GST.\n19. According to subsections 216(2) and 216(3) of the Excise Tax Act , any change to the GST status of imported goods is treated as if it was a determination, re-determination, or further re-determination of the tariff classification, or an appraisal, re-appraisal, or further re-appraisal of the value for duty of the goods. As a result, corrections affecting only the GST status of the goods (e.g., the incorrect use of a GST status code) shall be made under section 32.2 of the Act when the adjustment request would result in an amount payable to the CBSA or would be revenue neutral. Furthermore, any GST amount payable is subject to interest and penalty provisions contained in the Act relating to duty amounts payable.\n20. The definition of duties in subsection 2(1) of the Act specifically excludes GST refunds under section 74(1) of the Act. Therefore, the exclusion of subsection 32.2(5) of the Act does not apply in situations where the GST has been overpaid on duty-free goods. Where goods are duty-free but taxable, importers shall make a correction to the declaration pursuant to section 32.2 of the Act when they have reason to believe that the declaration is incorrect, even where the adjustment request would result in a decrease of the amount of the GST assessed.\nExample: An importer imported duty-free and taxable (GST) goods and declared a value for duty of $3,000 CAD. Two months following the importation of the goods, the importer has reason to believe that the declared value for duty was overvalued because the goods were invoiced at the equivalent of $2,000 CAD. The importer is required to make a correction to the declaration of the value for duty under section 32.2 of the Act. The decrease in the GST assessment would not result in a refund of the GST under the Act.\nAdjustment requests that would result in a refund of duties: Section 74 refunds\n21. Subsection 32.2(5) of the Act does not allow for the submission of an adjustment request that would result in a refund of duties.\n22. There is no legal obligation submit an application for a refund of duties under section 74 of the Act. Section 74 of the Act is the legislative authority under which a person who paid duties on imported goods may submit an adjustment request to an accounting declaration that would result in a refund of duties. For more information, refer to Memorandum D6-2-3: Refund of Duties .\n23. Where an adjustment request would result in a decrease of the amount of GST assessed, refer to paragraph 20 of this memorandum.\nCorrections: Time frame and goods/issues impacted\n24. Under section 32.2 of the Act, an importer shall make a correction to a declaration within 90 days after the importer has reason to believe that the declaration is incorrect, and when the adjustment request would result in either an amount payable to the CBSA or would be revenue neutral.\n25. In the case of transfer price adjustments only, an importer may make a correction to a declaration within 90 days after a transfer price adjustment has been made (e.g., quarterly), or wait until the net total of the transfer price adjustments that have occurred during a fiscal period is identified. As noted in the paragraph above, the obligation to make a correction under section 32.2 of the Act applies to adjustment requests that would result in either an amount payable to the CBSA or would be revenue neutral. For more information, refer to Memorandum D13-4-5: Transaction Value Method for Related Persons.\n26. An importer must make corrections for same and similar goods and/or goods impacted by the same issues, as defined in paragraph 3 above, within the prescribed 90-day period, under section 32.2 of the Act.\n27. As per subsection 32.2(4) of the Act, 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.\n28. The obligation under section 32.2 of the Act to make a correction to a declaration remains even if the prescribed 90-day period to make a correction to a declaration has ended. In such cases, the importer may be subject to interest and penalty provisions. For more information, refer to the Penalty and interest provisions section of this memorandum.\nReassessment period\n29. The reassessment period is the time period for which corrections are to be made to declarations of origin, tariff classification or value for duty. For more information, refer to Memorandum D11-6-10: Reassessment Policy .\nFiling corrections\n30. A correction filed under section 32.2 of the Act within the prescribed 90-day period can be made on a properly completed Customs Accounting Declaration ( CAD ) pursuant to the relevant legislative authority (e.g., subsection 32.2(1), subsection 32.2(2), subsection 32.2(6)). For more information on the coding and completion of the CAD, refer to Memorandum D17-2-1: Adjusting Commercial Accounting Declarations . For more information on how to file an adjustment request under the Customs Self-Assessment (CSA) program, refer to Memorandum D23-3-1: Customs Self-Assessment Program for Importers .\n31. Corrections made beyond the prescribed 90-day period may be eligible for the Voluntary Disclosure Program, which could grant relief from penalties. For more information, refer to the Voluntary Disclosure Program section of this memorandum. Non-eligible corrections may otherwise be submitted to the appropriate CBSA Trade Office, and may be subject to interest and penalties. Please refer to the References section of this memorandum for a link to the CBSA Trade Offices addresses.\n32. The completed CAD is to be submitted to a CBSA office based on the location of the release of the goods. For more information, refer to Memorandum D17-2-1: Adjusting Commercial Accounting Declarations .\n33. The date that a CAD is either completed in the CBSA Assessment and Revenue Management (CARM) system, sent by registered mail or by courier, or delivered by hand to a CBSA office is deemed to be the date of filing for the purposes of the prescribed periods under section 32.2 of the Act.\n34. When the last day of the prescribed 90-day period referred to in this memorandum falls on a Saturday, Sunday or holiday, the final day for filing the completed CAD will be the first business day following the Saturday, Sunday, or holiday.\nSubsequent corrections\n35. After a correction has been made, or a refund has been granted, for particular goods and for a specific trade program (origin, tariff classification or valuation), an importer might determine that subsequent corrections are necessary following the receipt of new information. These subsequent corrections must be made under section 32.2 of the Act, within 90 days following the receipt of the new information and within four years following the date the goods were accounted for under subsection 32(1), (3), or (5) of the Act. Subsequent corrections will be treated as if they were a re-determination made under paragraph 59(1)(a) of the Act.\nExample: An importer notices that an error was made as the invoiced prices for the goods are in fact higher than the amounts initially declared to the CBSA. The importer is also aware that year-end transfer price adjustments will be made on the same goods. In this case, the importer must correct the declarations within 90 days following the initial date of reason to believe (date where they became aware that the invoiced prices were higher than those declared) under section 32.2 of the Act, and will have to make subsequent corrections based on the new information (year-end transfer price adjustment) within 90 days following the date the information became available as per section 32.2 of the Act.\n36. No subsequent correction is permitted when a further re-determination is made by an officer under paragraph 59(1)(b), section 60 or section 61 of the Act, respectively.\nRe-determination or further re-determination\n37. A correction made under section 32.2 of the Act is to be treated as if it were a re-determination made under paragraph 59(1)(a) of the Act.\n38.Once a correction has been made under section 32.2 of the Act, an officer may further re-determine the origin, tariff classification or value for duty of the goods under paragraph 59(1)(b) of the Act, within four years after the date of the original determination or after the making of a correction under section 32.2 that is treated by subsection 32.2(3) as a re-determination under paragraph 59(1)(a).\n39. As provided for in section 2 of the Determination, Re-determination and Further Re-determination of Origin, Tariff Classification, and Value for Duty Regulations , the time period within which an officer may further re-determine the origin, tariff classification or value for duty under paragraph 59(1)(b) of the Act is five years from the date of the determination made under section 58 of the Act, where the granting of the refund or the making of a correction referred to in paragraph 59(1)(b) of the Act occurs within the period of time beginning on the first day of the 37th month and ending on the last day of the 48th month after the date on which the determination was made under section 58.\n40. After a re-determination or a further re-determination is made under subsection 59(1) of the Act, an importer will be given a notice of re-determination or further re-determination under subsection 59(2) of the Act.\nContesting a decision\n41. When a notice has been given under subsection 59(2) of the Act, an importer may file a request for a re-determination or further re-determination under subsection 60(1) of the Act within 90 days of the CBSA’s decision. For more information, refer to Memorandum D11-6-7: Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency .\n42. If no request for further re-determination is filed under subsection 60(1) of the Act within the 90-day period, an importer may submit an application to the President of the CBSA for an extension of the time within which the request must be made pursuant to section 60.1 of the Act. The President may extend the time for filing the request. For more information, refer to Memorandum D11-6-9: Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act .\nPenalty and interest provisions\n43. An importer who has reason to believe that the declaration is incorrect, and who does not make required corrections within the prescribed 90-day period under section 32.2 of the Act, may be subject to interest and penalty provisions. For more information on interest, refer to Memorandum D11-6-5: Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief . For more information on penalties, refer to Memorandum D22-1-1: Administrative Monetary Penalty System. .\nVoluntary Disclosure program\n44. The Voluntary Disclosure Program promotes compliance with the accounting and payment provisions of the Customs Act , Customs Tariff , Excise Tax Act and Excise Act, 2001 by encouraging importers to come forward and correct deficiencies in order to comply with their legal obligations.\n45. Where the prescribed 90-day period (90 days from the day the importer has reason to believe) under section 32.2 of the Act has elapsed, an importer who has not made the required correction to the declaration of origin, tariff classification or value for duty may request corrective measures under the Voluntary Disclosure Program. For more information, refer to Memorandum D11-6-4: Relief of Interest and/or Penalties Including Voluntary Disclosure .\nCorrections flow chart\nText version 58(1) Determination or 58(2) Deemed determination 32.2 Correction 59(1)(a) Re-determination 59(1)(b) Further re-determination Subsequent corrections 59(2)(a) Notice of re-determination 59(2)(b) Notice of further re-determination 60(1) Request for re-determination or further re-determination", @@ -20347,7 +20347,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-6", "marginal_note": "Appendix: Prima facie, evident and transparent, legislative provisions", - "part": "", + "part": "Reason to Believe and Corrections to the Declaration of Origin, Tariff Classification or Value for Duty", "division": "", "heading": "", "text": "1. The following paragraphs provide examples of when importers may have reason to believe that a declaration of origin, tariff classification, or value for duty is incorrect on the basis of prima facie , evident and transparent, legislative provisions.\n2. The circumstances surrounding the declaration may be considered in determining whether a legislative provision for an importation was prima facie , evident and transparent.\n3. The examples of prima facie , evident and transparent, legislative provisions listed herein are not exhaustive.\n4. Examples of prima facie , evident, and transparent, legislative origin provisions:\nA. Subsection 35.1 (1) of the Act reads as follows: (1) Subject to any regulations made under subsection (4), proof of origin, in the prescribed form with the prescribed information and with the information, statements or proof required by any regulations made under subsection (4), shall be furnished in respect of all goods that are imported. B. Paragraph 13(a) of the Proof of Origin of Imported Goods Regulations reads as follows: 13. Proof of origin of goods accounted for under section 32 of the Act on or after January 1, 1998 shall be furnished at the following times: (a) at any time the goods are accounted for under subsection 32(1), (3) or (5) of the Act; Therefore, an importer will have reason to believe that a declaration of origin is incorrect if the importer is unable to provide proof of origin to an officer for the imported goods or if, at the time of accounting, the proof of origin does not apply to the goods being imported. 5. The following are examples of prima facie , evident and transparent, legislative tariff classification provisions as listed in the Schedule to the Customs Tariff : A. Classification of live fish: Legal Note 1 to Chapter 1 reads as follows: This Chapter covers all live animals except: (a) Fish and crustaceans, mollusks and other aquatic invertebrates, of heading 03.01, 03.06, 03.07, or 03.08; If an importer classifies live fish in Chapter 1 of the Customs Tariff , the importer has reason to believe that the declaration is incorrect. The Customs Tariff Legal Note 1 to Chapter 1 clearly directs that live fish cannot be classified in Chapter 1. B. Classification of printing ink: Heading 32.15: Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid. - Printing ink: 3215.11.00 00-- Black 3215.19.00-- Other 10 -----For newspapers 20 -----Flexographic 30 -----Lithographic, offset 90 -----Other If an importer classifies black printing ink under tariff item 3215.19.00, the importer has reason to believe that the declaration is incorrect. The tariff item clearly directs that black printing ink must be classified under tariff item 3215.11.00. C. Classification of new pneumatic tires: Heading 40.11: New pneumatic tires, of rubber 4011.10.00 00 - Of a kind used on motor cars (including station wagons and racing cars) 4011.20.00 - Of a kind used on buses or lorries -----On-highway tires: 11 ------Of a kind used on light trucks, of radial ply construction 12 ------Of a kind used on light trucks, other 13 ------Other, of radial ply construction 19 ------Other 20 -----Off-highway tires 4011.30.00 00 - Of a kind used on aircraft 4011.40.00 00 - Of a kind used on motorcycles 4011.50.00 00 - Of a kind used on bicycles If an importer classifies used pneumatic tires of rubber under heading 40.11, the importer has reason to believe that the declaration is incorrect. The tariff heading clearly directs that only new pneumatic tires, of rubber can be classified under heading 40.11. Similarly, if an importer classifies new pneumatic tires of rubber, of a kind used on aircraft, under sub-heading 4011.40, the importer has reason to believe that the declaration is incorrect. The sub-heading clearly directs that only of a kind used on motorcycles can be classified under sub-heading 4011.40. 6. The following are examples of prima facie , evident and transparent, value for duty legislative provisions: A. Determination of value for duty: Section 46 of the Act reads as follows: The value for duty of imported goods shall be determined in accordance with sections 47 to 55. This legislative provision is prima facie , evident and transparent, in stating that the legislated valuation methods are the only acceptable basis for establishing the value for duty of imported goods. Alternative approaches to valuation methodologies that are not set out in section 48 to 53, such as identifying the fair market value of the goods, are not acceptable. B. Order of consideration of methods of valuation Subsection 47(1) of the Act (Primary basis of appraisal) reads as follows: The value for duty of goods shall be appraised on the basis of the transaction value of the goods in accordance with the conditions set out in section 48. Subsection 47(2) of the Act (Subsidiary Bases of Appraisal) reads as follows: Where the value for duty of goods is not appraised in accordance with subsection (1), it shall be appraised on the basis of the first following values, considered in the order set out herein, that can be determined in respect of the goods and that can, under sections 49 to 52, be the basis on which the value for duty of the goods is appraised: (a) the transaction value of identical goods that meets the requirements set out in section 49; (b) the transaction value of similar goods that meets the requirements set out in section 50; (c) the deductive value of the goods; and (d) the computed value of the goods. These legislative provisions are prima facie , evident and transparent, and, where goods cannot be appraised under the transaction value method, appraisal under a subsequent section would not be acceptable before the applicability of previous sections has been considered and rejected. C. Subparagraph 48(5)(a)(iii) of the Act (assists): The value of any of the following goods and services, determined in the manner prescribed, that are supplied, directly or indirectly, by the purchaser of the goods free of charge or at a reduced cost for use in connection with the production and sale for export of the imported goods, apportioned to the imported goods in a reasonable manner and in accordance with generally accepted accounting principles: (A) materials, components, parts and other goods incorporated in the imported goods, If, for example, fabrics are provided free of charge by the purchaser to the vendor in connection with the production and sale for export to Canada of finished textile products, the value of the fabrics must be added to the price paid or payable of the imported goods. The legislative provision is prima facie , evident and transparent; the value of the fabrics shall be added to the price paid or payable as materials incorporated into the imported goods. D. Subparagraph 48(5)(b)(i) of the Act (deduction for transportation costs): (b) by deducting therefrom amounts, to the extent that each such amount is included in the price paid or payable for the goods, equal to (i) the cost of transportation of, the loading, unloading and handling charges and other charges and expenses associated with the transportation of, and the cost of insurance relating to the transportation of, the goods from the place within the country of export from which the goods are shipped directly to Canada, If, for example, transportation costs are paid separately by the purchaser in Canada to the transport carrier and, therefore, not charged by the vendor nor included in the price paid or payable of the imported goods, a deduction cannot be made. This legislative provision is prima facie , evident and transparent, and a deduction for transportation costs cannot be made from the price paid or payable of the imported goods in such a situation. References Consult these resources for further information. Applicable legislation Customs Act Customs Tariff Determination, Re-determination and Further Re-determination of Origin, Tariff Classification, and Value for Duty Regulations Excise Act, 2001 Excise Tax Act Prescribed Classes of Persons in Respect of Diversion of Imported Goods Regulations Proof of Origin of Imported Goods Regulations Related D memoranda Memorandum D6-2-3: Refund of Duties Memorandum D11-4-16: Advance Rulings for Origin under Free Trade Agreements Memorandum D11-6-4: Relief of Interest and/or Penalties Including Voluntary Disclosure Memorandum D11-6-5: Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief Memorandum D11-6-7: Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency Memorandum D11-6-9: Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act Memorandum D11-6-10: Reassessment Policy Memorandum D11-11-1: National Customs Rulings Memorandum D11-11-3: Advance Rulings for Tariff Classification Memorandum D13-4-5: Transaction value method for related persons Memorandum D17-2-1: Adjusting Commercial Accounting Declarations Memorandum D22-1-1: Administrative Monetary Penalty System Memorandum D23-3-1: Customs Self-Assessment Program for Importers Superseded D memoranda D11-6-6, December, 2023 Issuing office Trade Policy Division Trade Programs and Anti-dumping Directorate Commercial and Trade Branch Contact us Contact border information services Related links CARM: Assess and pay duties and taxes on imported commercial goods CARM Client Portal: Onboarding documentation Trade Operations (TRADE)", @@ -20365,7 +20365,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-6", "marginal_note": "References", - "part": "", + "part": "Reason to Believe and Corrections to the Declaration of Origin, Tariff Classification or Value for Duty", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Act\n- Customs Tariff\n- Determination, Re-determination and Further Re-determination of Origin, Tariff Classification, and Value for Duty Regulations\n- Excise Act, 2001\n- Excise Tax Act\n- Prescribed Classes of Persons in Respect of Diversion of Imported Goods Regulations\n- Proof of Origin of Imported Goods Regulations\nRelated D memoranda\n- Memorandum D6-2-3: Refund of Duties\n- Memorandum D11-4-16: Advance Rulings for Origin under Free Trade Agreements\n- Memorandum D11-6-4: Relief of Interest and/or Penalties Including Voluntary Disclosure\n- Memorandum D11-6-5: Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief\n- Memorandum D11-6-7: Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency\n- Memorandum D11-6-9: Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act\n- Memorandum D11-6-10: Reassessment Policy\n- Memorandum D11-11-1: National Customs Rulings\n- Memorandum D11-11-3: Advance Rulings for Tariff Classification\n- Memorandum D13-4-5: Transaction value method for related persons\n- Memorandum D17-2-1: Adjusting Commercial Accounting Declarations\n- Memorandum D22-1-1: Administrative Monetary Penalty System\n- Memorandum D23-3-1: Customs Self-Assessment Program for Importers\nSuperseded D memoranda\nD11-6-6, December, 2023\nIssuing office\nTrade Policy Division Trade Programs and Anti-dumping Directorate Commercial and Trade Branch", @@ -20383,7 +20383,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-7", "marginal_note": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency (part 1)", - "part": "", + "part": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency", "division": "", "heading": "", "text": "Memorandum D11-6-7: Request under Section 60 of the Customs Act for a Re-Determination, a further Re-\ndetermination or a Review by the President of the Canada Border Services Agency \n\nISSN 2369-2391 \nOttawa, October 21, 2024 \n\nThis memorandum explains the process pursuant to section 60 of th e Customs Act (the Act) for filing a request \nto the President of the Canada Border Services Agency (CBSA) for a re -determination or a further re -\ndetermination of the origin, the tariff classification, the value for duty or marking in respect of goods or for filing a \nrequest to the President of the CBSA for a review of an advance ruling. \nOn this page \n\n Updates made to this D-memo \n Definitions \n Guidelines \n References \n Contact us \nUpdates made to this D-memo \n\nThis memorandum is revised to reflect the new procedures related to filing a request for re -determination or further \nre-determination through the Canada Border Services (CBSA) Assessment And Revenue Management System (CARM) \nClient Portal (CCP). All requests must follow the prescribed form and manner and contain the prescribed information \nas identified in the Appendices at the end this memorandum. \nDefinitions \n\nFor the purpose of this memorandum: \na request refers to a n appeal request to the President of the CBSA under section 60 of the Act. This includes \nrequests for a re-determination or a further re-determination of origin, tariff classification (including prohibited goods), \nvalue for duty or marking in respect of goods. It also includes requests for a review of an advance ruling. \nGuidelines \nTypes of Decisions Eligible for Review \n\n1. The following types of decisions are eligible for review under section 60 of the Act: \n\na) Advance rulings issued pursuant to section 43.1 of the Act; \n\nb) Decisions where an Officer has issued a notice of determination, re-determination, or further redetermination \nunder subsection 59(2) of the Act (including a denial of a refund for non -commercial goods (casual goods)); \nand \n\nc) Decisions indicating that goods are classified under tariff item no. 9898.00.00 (also known as prohibited \ngoods). For more details, consult Appendix D, Requests Regarding Decisions Made on Goods Classified as \nProhibited or Restricted Under Tariff Item No. 9898.00.00 of the Customs Tariff, such as Prohibited Weapons \nor Prohibited Devices and the CBSA Recourse website. \n\n2. Reviews not covered by this memorandum include: \n\na) Initial importer request arising from no n-commercial importations ( consult Memorandum D6-2-6, Refund of \nDuties and Taxes on Non-Commercial Importations); \n\nb) The administration of “subsequent goods” related to appeals before the Canadian International Trade Tribunal \n(CITT) or the courts (consult Memorandum D11-6-3, Administrative Policy Respecting Re-Determinations or \nFurther Re-Determinations made Pursuant to Paragraph 61(1)(c) of the Customs Act); \n", @@ -20401,7 +20401,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-7", "marginal_note": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency (part 2)", - "part": "", + "part": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency", "division": "", "heading": "", "text": "c) Reviews of National Customs Rulings (NCRs) when goods have not yet been imported (consult Memorandum \nD11-11-1, National Customs Rulings (NCR)); \n\nd) Importer appeals concerning anti -dumping and countervailing duties (consult Memorandum D14-1-3, \nRe-determinations and Appeals Under the Special Import Measures Act); \n\ne) Applications made pursuant to section 60.1 of the Act to extend the time to file a request (consult \nMemorandum D11-6-9, Applications to the President for an Extension of Time to File a Request under Section \n60 of the Customs Act); \n\nf) Requests regarding decisions made on goods classified under tariff item 9899.00.00 of the Schedule to the \nCustoms Tariff provided for in Memorand a D9-1-1, Canada Border Services Agency’s Policy on the \nClassification of Obscene Material , D9-1-15, Canada Border Services Agency’s Policy on the Classification \nof Hate Propaganda, Sedition and Treason and D9-1-17, Canada Border Services Agency’s Determination \nProcedures for Obscenity and Hate Propaganda. \nWho Can File a Request Under Section 60 of the Act \n\n3. A person, to whom an Officer has given a notice of decision under subsection 59(2) of the Act, may file a request. \na) The importer of the goods; \n\nb) The owner of the goods at the time of release; \n\nc) Any person liable for payment of duties on the goods at the time of release; \n\nd) The person who accounted for the goods under subsection 32(1),(3), or (5) of the Act; or \n\ne) Where preferential tariff treatment under a Free Trade Agreement was claimed in respect of those goods, the \nperson who completed and signed the Certificate of Origin for the goods (i.e. an exporter and/or producer). \n\n4. A person, to whom an Officer has given an advance ruling under section 43.1 of the Act, may file a request. \nThese persons include: \na) The importer of the goods in Canada; \n\nb) A person who is authorized to account for goods under paragraph 32(6)(a) or subsection 32(7) of the Act; \nand \n\nc) Any exporter or producer of those goods outside of Canada. \n\n5. In addition, requests may be submitted by a third party agent of an eligible person if accomp anied by a written \nstatement, general agency agreement authorizing the third party to act on behalf of the person for the purpose \nof the request or authorized through the CARM CCP. \nRequirements to Submit a Valid Request Under Section 60 of the Act \n\n7. A request will only be accepted if the following conditions are met: \n\na) The person making the request must be one of those identified in the Who Can File a Request Under \nSection 60 of the Act section of this memorandum above; \n\nb) The request must be made within 90 days of the notice given under subsection 59(2) of the Act or the advance \nruling issued under section 43.1 of the Act. If the last day of the 90 day-time limit falls on a day the Recourse \nDirectorate is not open for business, the final day for filing the request will be the next business day. An ", @@ -20419,7 +20419,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-7", "marginal_note": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency (part 3)", - "part": "", + "part": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency", "division": "", "heading": "", "text": "application for an extension of time pursuant to section 60.1 of the Act is available under certain conditions \n(consult Memorandum D11-6-9, Applications to the President for an Extension of Time to File a request under \nSection 60 of the Customs Act); \n\nMaking a request under section 60 of the Act does not protect the time limit on other adjustments for same \ngoods and/or issue, as the Act does not provide the legislative authority to allow for the section 60 of the Act \ndecision to apply to subsequent goods. Should you have additional adjustments concerning the same goods \nand/or the same issue, and you wish to request a review under section 60 of t he Act, you must follow the \nlegislation and submit all applicable requests within the legislated time frames. \n\nc) The request must be made in the prescribed form and manner with the prescribed information as set out in \nAppendix A, Prescription of Form, Manner and Information to Make A Request for Re-Determination, Further \nRe-Determination or Review Under Section 60 of the Customs Act; \n\nd) Appendix A provides details on how and where to submit a request and what information to include; \n\ne) Appendix B Information That May Be Pro vided to Facilitate a Request (i n addition to what is prescribed in \nAppendix A) provides information that should be submitted with certain types of requests to facilitate the \nreview and expedite a decision (not applicable to goods classified under tariff item 9898.00.00); \n\nf) The request for a re -determination or a further re -determination may be made only after all amounts owing \nto the CBSA in respect of the goods are paid or security satisfactory to the Minister is given in respect of the \ntotal amount owing (consult Appendix C, Requirements for Posting Security Requirement) (not applicable to \ngoods classified under tariff item 9898.00.00); \n\n8. Requests that are not submitted in the prescribed form and manner and which do not include the prescribed \ninformation may be rejected. A rejected request may be re -submitted once any deficiencies have been \naddressed, provided all requirements for a valid request are met. \n\n9. If time limits are exceeded, an application for an extension of time under section 60.1 of the Act may be \nsubmitted. For more information, consult Memorandum D11-6-9, Applications to the President for an Extension \nof Time to File a Request under Section 60 of the Customs Act. \n\nProcedures for Electronic Filing \nCARM Client Portal (CCP) \n\n10. All TCPs registered on the CCP should file their request through the CCP. Please ensure that all required \ninformation, as outlined in Appendix A, is included as an attachment to your request. \n\n11. As the CCP is for the use of commercial importers only , appeals requests for casual or prohibited goods \nshould follow the CBSA e-appeal form filing instructions below. \n\n12. If you are posting financial security with your request you are requested to submit your request using the e -\nappeal form. \n", @@ -20437,7 +20437,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-7", "marginal_note": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency (part 4)", - "part": "", + "part": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency", "division": "", "heading": "", "text": "13. For additional information or assistance on the CCP, consult the related CARM User Guide, available on the \nCCP. Alternatively, contact CARM Client Support Help Desk (CCSH) online or by phone at 1-800-461-9999. \nCBSA E-Appeal Form \n\n14. A person has the option to submit their request through the online CBSA e-appeal form, available on the \nCBSA Recourse website. \n\n15. E-appeal form requests must include the prescribed core information as defined in the prescription instrument \n(Appendix A) in order for the request to be identified and verified by the Recourse Directorate. \n\n16. After CARM Release 3, if you have an open appeal and you receive supplemental Statement of Adjustment \ndecisions for subsequent goods that you wish to request a review under section 60 of the Act , you should \nsubmit your request using the e-appeal form and not the CCP to ensure that they may be reviewed with your \nongoing appeal for the same issue/goods. \n\n17. Once the Recourse Directorate has verified the validity of your e-appeal form request, you will be contacted \nby the Recourse Directorate as applicable. \nThe Review Process \n\n18. You will be provided with the name and contact details of the Appeals Officer responsible for your file. \nThe Appeals Officer, who is delegated by the President of the CBSA to make the decision, will conduct \na full and impartial review of your request. \n\n19. The Appeals Officer will consider your position and the rationale for the decision that is the subject of \nthe request. The Appeals Officer may contact you for additional information. \n\n20. The Appeals Officer will consider the evidence, arguments provided, the relevant law and policy, and \nany other additional research that is conducted. \n\n21. The Appeals Officer will notify you of the decision on behalf of the President, including a rationale, in \naccordance with subsection 60(5) of the Act. \n\n22. In the event that you disagree with the decision, you may appeal the decision CITT pursuant to section \n67 of the Act, within 90 days following the notice of the decision. \nService Standards for Requests \n\n23. The CBSA endeavours to meet the service standards under normal operational conditions. However, \nstandards may not be met when, for example: \n\na) The CBSA is waiting for a CITT or court decision on identical goods, or on an issue sufficiently similar \nwhich might affect the decision under review; \n\nb) The information or arguments submitted with the request are incomplete or require follow up (such \nas laboratory analysis; consultations; or requests to the importer, manufacturer, or vendor for \nadditional information); \n\nc) The nature of the request is unusua lly complex or the amount of information that must be reviewed \nis exceptionally large; or \n\nd) The identification or engagement of suitable external authorities or experts is unusually time \nconsuming. \n\n24. For more details on service standards, please refer to the Service Standards page on the CBSA website. \n", @@ -20455,7 +20455,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-7", "marginal_note": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency (part 5)", - "part": "", + "part": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency", "division": "", "heading": "", "text": "APPENDIX A – PRESCRIPTION OF FORM, MANNER AND INFORMATION TO MAKE A REQUEST FOR \nRE-DETERMINATION OR REVIEW UNDER SECTION 60 OF THE CUSTOMS ACT \nAuthority \n\nPursuant to the Authorization signed by the President of the Canada Border Services Agency (CBSA) on January 9, \n2017, under subsection 2(4) of the Customs Act (the Act) and subsections 12(1) and 12(2) of the Canada Border \nServices Agency Act, as amended, a nd for the purpose of section 8 and subsection 60(3) of the Act, I hereby \nauthorize the following form and manners for submitting the following requests under section 60 of the Act: \nInterpretation \n\nThe purpose of this document is to prescribe the form, manner and information required for a person to make a \nrequest for a review pursuant to section 60 of the Act for the following three decisions made by the CBSA: \n1. A re -determination or further re -determination made pursuant to section 59 of the Act in ori gin, tariff \nclassification, value for duty or marking of imported goods (including a denial of a refund for non-commercial \ngoods (casual goods)); \n\n2. An advance ruling issued, modified or revoked pursuant to section 43.1 of the Act; and \n\n3. A determination m ade pursuant to subsection 58(1) of the Act of goods classified under tariff item no. \n9898.00.00 (also known as prohibited goods). \n\nAny request not made in the prescribed form or manner or does not contain the prescribed information may be rejected for \nnot meeting the requirements of subsection 60(3) of the Act. Any rejected request may be re -submitted once any \ndeficiencies have been addressed provided all legal requirements are met. If time limits are exceeded, an application for \nan extension of time under section 60.1 of the Act may be submitted. Refer to Memorandum D11-6-9, Applications to the \nPresident for an Extension of Time to File a Request under Section 60 of the Customs Act. \nRequesting a Review \n\n1. PRESCRIBED FORM \n\n1.1 Re-determination or further re-determination of origin, tariff classification, value for duty \nor marking of imported goods (commercial or non-commercial) \n\nApplication \n\nApplies to requests for re-determination of further re-determination of origin, tariff classification (other than goods \ndetermined to be classified under tariff items 9897.00.00, 9898.00.00 or 9899.00.00 of the Tariff), value for duty \nor marking as per subsection 60(1) of the Act. Requests can concern goods imported for commercial purposes \nor for personal consumption or use. \n\nRequests must be submitted by: \n\na) a paper form: \n\n a letter containing the prescribed information (all requests); \n\nand \n\n Recourse Adjustment Spreadsheet – Annex A (commercial importer); or \n Form B2G – CBSA Informal Adjustment Request (casual goods importer) \n\nor \n\nb) an approved form of electronic filing including the prescribed information. \n\n1.2 Review of an advance ruling \n\nApplication \n", @@ -20473,7 +20473,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-7", "marginal_note": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency (part 6)", - "part": "", + "part": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency", "division": "", "heading": "", "text": "Applies to requests for review of an advance ruling on the origin or tariff classification of goods as per \nsubsection 60(2) of the Act. \n\nRequests must be submitted using: \n\na) a paper form: A letter containing the prescribed information; \n\nor \n\nb) an approved form of electronic filing identified below including the prescribed information. \n\n1.3 Re-determination or further re-determination of goods classified under tariff item no. \n9898.00.00 of the Schedule to the Customs Tariff \nApplication \n\nApplies to requests for a re-determination or further re-determination of the tariff classification of goods classified \nunder tariff item no. 9898.00.00 of the Schedule to the Customs Tariff, such as prohibited or restricted weapons \nor prohibited devices, as per subsection 60(1) of the Act. \n\nRequests must be submitted using: \n\na) A paper form: a letter containing the prescribed information; \n\nor \n\nb) An approved form of electronic filing identified below including the prescribed information. \n2. PRESCRIBED MANNER \n\nAll requests must be submitted in the following prescribed manner: by paper form or an approved form of electronic \nfiling. \n\nIf a representative is appointed to act on your behalf, the request must always include an authorization that the \nrepresentative is acting on your behalf. \nPaper Form \n\nTo ensure efficient processing, paper requests should be sent by regular or registered mail, or courier to: \n\nRecourse Directorate \nCanada Border Services Agency \n333 North River Rd, 11th floor Tower A Ottawa, ON K1L 8B9 \nApproved Forms of Electronic Filing \n\nAfter CARM Release 2, all electronic requests for commercial goods must be submitted using the CCP. \n\nFor requests that include decisions issued prior to the implementation of CARM Release 2 (pre -CARM), you must \nconvert your pre-CARM Detailed Adjustment Statement (DAS) into a Commercial Accounting Declaration (CAD) \nusing process outlined in the CARM User Guide in order to submit your appeal in the CCP. For additional information \nconsult the related CARM User Guide, or alternatively contact the CCSH. \n\nIf your request contains 25 or more DASs issued prior to the implementation of CARM, convert one adjusted \ntransaction under dispute and follow the pre-CARM appeal process on the CCP. Ensure that your request includes \nthe required remaining DAS information in the prescribed form indicated in Annex A as an attachment to the appeal \nrequest. \n\nIf you are unable to file your request using the CCP, please submit your request using the e-appeal form on the \nCBSA Recourse website. \n\nAll requests must include the prescribed information and adhere to the approved procedures for filing electronic \nrequests. \n\nSubmitting a request using the e-appeal form is considered to be the first step in making an appeal. Should you \nfail to provide the prescribed information, your request may not be considered valid and your legislated time limits ", @@ -20491,7 +20491,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-7", "marginal_note": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency (part 7)", - "part": "", + "part": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency", "division": "", "heading": "", "text": "will not be protected. Only once all legislated requirements, including the provision of prescribed information are \n\nmet will your appeal be considered to be filed with the CBSA. Please ensure that you keep a record of your \nsubmission. \n\nIf your request is not acknowledged within 2 weeks, please contact the Recourse Directorate. \n3. PRESCRIBED INFORMATION \n\nAll requests must include the following prescribed core information: \n\na) Name and address of the person making the request: \n\n- Business Number (BN) and Import – Export (RM) account number (if applicable); \n- Contact name and title; \n- Contact email; \n- Contact phone number \n\nb) Representative Company Name (if applicable): \n\n- Representative Contact: (Name and email of person working on your request); \n- Representative Contact phone number; \n\nc) A copy of the decision/advance ruling under dispute (for (pre-CAD requests the subsection 59(2) of the Act \nNotice and B2 adjustment number), Advance Ruling number, Statement of Adjustment and version number, \nCARM case number, K26, K27, BSF241, etc.) \n\nd) The Trade program under dispute: Tariff Classification, Value for Duty, Origin, Marking; \n\ne) Accurately identify, in accordance with Appendix B, the goods at issue (product number, description, etc.); \n\nf) A detailed rationale supporting your reasons for dispute, explaining why your requested tariff classification, \nvalue for duty or origin applies; \n\ng) Documentation that supports your position and a detailed explanation of how it applies; \n\nh) Any request pertaining to multiple transactions must be accompanied by a Recourse Adjustment \nSpreadsheet containing the prescribed information using the format outlined in Annex A. (not applicable to \ngoods classified under tariff item 9898.00.00). \n\n- The Recourse Adjustment Spreadsheet must list all the transactions and the related adjustment or version \nnumbers(as applicable) where a notice of decision issued under subsection 59(2) of the Act was issued and \nidentify all of the goods and/or the issue under dispute. \n\n- Your submission for review of multiple section 59 decisions must include: \n\nFor pre-CARM transactions a copy of at least one Detailed Adjustment Statement (DAS) (section 59 of the \nAct decision) and the supporting documentation (product literature, invoices, etc.) is required to be \nconsidered as representative of the good(s) and/or issue under dispute. \n\nFor post-CARM Release 2 transactions, a copy of at least one Statement of Adjustment (section 59 \nof the Act decision) and all supporting documentation (product literature, invoices, etc.) is required to \nbe considered as representative of the good(s) and/or issue under dispute. \n\ni) Any additional appeal requests for subsequent goods relating to an existing appeal file should be submitted \nusing the prescribed e -appeal form and quote the Appeal File number and must be accompanied by the \nprescribed information. \n", @@ -20509,7 +20509,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-7", "marginal_note": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency (part 8)", - "part": "", + "part": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency", "division": "", "heading": "", "text": "Original signed on August 26, 2022, by Jonathan Moor, Vice-President, Finance and Corporate \nManagement Branch, Canada Border Services Agency. \n\nANNEX A \nRECOURSE ADJUSTMENT SPREADSHEET [Prescribed Information] \n\nA spreadsheet must be provided and include the following minimum data columns for each type of request filed under \nsubsection 60(1) of the Customs Act for commercial goods. \n\nThe data to be included below each column heading is an example of the mandatory minimum information required. \nPlease be sure to provide product descriptions and data elements that support your request. You may add additional \ncolumns that support your request or describe any additional qualifiers for the goods or issue. \n\nCAD / B3 TRANSACTION NO.\nACCOUNTING DATE\nRELEASE DATE\nCAD VERSION NO.\nLINE NO.\nSUBHDR NO.\nVENDOR NAME\nVENDOR ADDRESS\nINVOICE LINE NO.\nQUANTITY\nINVOICE DESCRIPTION\nITEM MODEL / SKU NO. \nTARIFF TREATMENT (TT)\nTARIFF CLASSIFICATION (TC)\nVALUE FOR CURRENCY CONVERSION (VCC)\nVALUE FOR DUTY (VFD)\nCUSTOMS DUTIES\nGST\ns.59 DETAILED ADJUSTMENT STATEMENT (DAS) NO.\ns.59 CAD VERSION NO.\ns.59 DECISION DATE\nS.59 LINE NO.\nS.59 SUBHDR NO.\nQUANTITY\nS.59 TT\nS.59 TC\nS.59 VCC\nS.59 VFD\nS.59 DUTIES\nS.59 INTEREST\nS.59 GST\nTT\nTC\nVCC\nVFD\nDUTIES\nINTEREST\nGST\nAS ACCOUNTED FOR AS DETERMINED BY CBSA AS REQUESTED\nRECOURSE ADJUSTMENT SPREADSHEET \nPROTECTED \nPROTÉGÉ B\nonce completed\nune fois rempli\n\nYou may also be asked to provide additional data by an Appeals Officer in order to provide clarity and to facilitate your \nrequest. Depending on the request, the Appeals Officer may develop the spreadsheet further by including additional \ncolumns for completion as required. \n\nAPPENDIX B - INFORMATION THAT MAY BE PROVIDED TO FACILITATE A REQUEST (IN ADDITION TO WHAT \nIS PRESCRIBED IN APPENDIX A) \n\nIf your request is regarding the origin, tariff classification (other than goods classified under tariff item 9898.00.00), value \nfor duty or marking of imported goods it is imperative that the CBSA be able to accurately identify the goods or the issue \nin order for a decision to be issued in a timely manner. Therefore, all requests must include sufficient and appropriate \ninformation to identify the goods or the issue such as but not limited to: \nTariff Classification \nTo facilitate requests concerning the tariff classification of goods the request should be accompanied by the following \ninformation, (where applicable): \n\na) Identify the characteristics or attributes of the goods relevant to their tariff classification with respect to the \naspects in point. Make appropriate references to accompanying supporting informa tion, documentation or \narticles; \n\nb) Provide a clear and complete explanation of the arguments in support of the tariff classification requested. \nIndicate how the following are relevant to the tariff classification requested: \n\ni the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out \nin the Schedule to the Customs Tariff; ", @@ -20527,7 +20527,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-7", "marginal_note": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency (part 9)", - "part": "", + "part": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency", "division": "", "heading": "", "text": "ii the wording of the heading, subheading, and tariff item requested; \niii any relevant legal (section, chapter, subheading, and supplementary) notes; \niv any relevant Harmonized Commodity Descr iption and Coding System (HS) Explanatory Notes or \nCompendium of Classification Opinions; \nv any “ordinary” or “trade” specific definitions related to the goods, the terms of the headings, \nsubheadings, or tariff items which the requester relies upon or disputes; \nvi any relevant court or CITT decisions; \nvii any and all previously obtained CBSA advice concerning the tariff classification of like go ods, such \nas NCRs, previous decisions on the same or related goods, CBSA opinion letters; \nviii any relevant references to Agency policy, such as Memoranda or Customs Notices. \n\nc) A detailed description of the good including the trade name, or its commercial, common or technical designation \nsuch as model number; \n\nd) The composition of the good; \n\ne) A description of the process by which the good is manufactured, if applicable; \n\nf) The packaging information used to transport the good; \n\ng) The intended and/or actual use of the good; \n\nh) The producer’s or manufacturer’s product literature, drawings, photographs, and/or schematics for the good; \n\ni) A copy of the relevant commercial invoice(s); \n\nIf the person making the request or their representative has difficulty obtaining proprietary information from the \nmanufacturer or foreign supplier, they may request the manufacturer or foreign supplier to send the information \ndirectly to the CBSA. The disclosure of customs information is protected by the legislation and may only be \nshared with the proper consent pursuant to Section 107 of the Act. \n\nj) A physical sample of the good may be submitted at the request of an Officer. Physical samples can be useful \nfor those goods whose essential character is dependent on the good’s precise composition and/or constituent \nelements, or when examining a physical sample will facilitate or expedite the classification of the good. If a \nphysical sample of the good has already been provided please submit a copy of any documentation that may \nhave accompanied the sample. \n\nSamples are not to be included with the request if the goods is a perishable item, requires special handling, \nor is a hazardous product. These should only be provided at the request of the CBSA. In these instances, \ncontact the Appeals Officer handling your case who will provide instructions on how to safely provide the \nCBSA your hazardous or perishable samples. \n\nValue for Duty (Valuation) \nTo facilitate requests concerning the valuation of goods, the request should be accompanied by the following \ninformation, where applicable: \n\n(a) The value for duty the requester believes to be correct, the calculation used to determine the va lue for duty, a \nrationale explaining the requester’s position supported by documentary evidence; \n", @@ -20545,7 +20545,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-7", "marginal_note": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency (part 10)", - "part": "", + "part": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency", "division": "", "heading": "", "text": "(b) Documentary evidence from the Books and Records for the period under dispute, supporting the value for duty of \ngoods as requested; \n\n(c) T2 income tax return(s) including all schedules and Notices of Assessment for period(s) under review; \n\n(d) GST/HST return(s); \n\n(e) Financial Statements (audited if available), including Balance Sheet, Income Statement/Profit and Loss Statement, \nnotes to the Financial Statements, etc; \n\n(f) General ledger detailed postings; \n\n(g) Commercial invoices; \n\n(h) Purchase order confirmations; \n\n(i) Sale agreements, contracts or bills of sale; \n\n(j) Proof of payment, credit notes and letters of credit; \n\n(k) Quota agreements; \n\n(l) Warranty agreements; \n\n(m) Conditions of sale, (e.g. information relating to trade-ins); \n\n(n) Agreements or written contracts (e.g. bilateral/multi-lateral transfer price agreements or pricing studies); \n\n(o) Agreements to provide assists and agreements between third parties with information supporting the value and/or \napportionment of the assists; \n\n(p) Royalty, trademark, copyright and licence fee agreements; \n\n(q) Evidence of freight costs; \n\n(r) Details of rebates; \n\n(s) Lease/rental agreements; \n\n(t) Information relating to the identification of the place of direct shipment; \n\n(u) Information which substantiates the transaction value of the goods for the entire period under dispute \n(e.g. documentation that the relationship did not influence the price paid or payable for the goods, Advance Pricing \nArrangements, detailed costing sheet calculations etc.); \n\n(v) Detailed calculations indicating the applicability of the transaction value of identical or similar goods method, the \ndeductive method, the computed method, or the residual value method, as appropriate; and, \n\n(w) Any other relevant document that supports the use of the valuation method claimed. \n\nOrigin \nTo facilitate requests concerning the origin or preferential tariff treatment of goods, the request should be accompanied by \nthe following information, where applicable: \n\n(a) The tariff treatment the requester b elieves to be correct, a rationale explaining the requester’s position supported \nby documentary evidence; \n\n(b) Any applicable Exporter Questionnaires; \n\n(c) If originating from a beneficiary country, a list of non-originating materials entering in the production of the good and \nthe criteria by which they meet the requirements of the tariff treatment being applied for (if applicable); \n\n(d) Proof of origin of mater ials as required by the regulations for the preferential tariff treatment for the goods being \nclaimed; \n\n(e) The country where the good is finished in the form it is imported into Canada; \n\n(f) The transportation mode(s) and route used to ship the goods to Canada; \n\n(g) The identification of a consignee in Canada on a through bill of lading from the country of origin if claiming a regional ", @@ -20563,7 +20563,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-7", "marginal_note": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency (part 11)", - "part": "", + "part": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency", "division": "", "heading": "", "text": "value content or the net cost value for the goods, a list indicating the value of all costs included in the ex -factory \nprice including materials, labour, factory overhead and reasonable profit, and a calculation of these costs expressed \nas a percentage of the ex-factory price; \n\n(h) Whether the good was transhipped, and if so, through which country(ies), and what (if any) operations the good \nunderwent during transhipment; \n\n(i) Supporting documentation previously requested by the CBSA and not provided, that resulted in the denial of \npreferential tariff treatment or alternative supporting documentation. \n\n4. The person who signed the Certificate of Origin may also make a request. However, proof should be provided that all \nduties and interest owing on the related imported goods has been paid or security satisfactory to the Minister has been \ngiven in respect of the total amount owing. The CBSA may reject any requests if such proof is not provided for the \ngoods at issue and will notify the exporter that those requests have been rejected. To assist exporters or producers \nwith their requests, a letter containing the same information should be completed and provided with the Request. \n\n5. The required information mentioned above, such as the transaction, adjustment and line number of an importation, \ncould be obtained in the following way: \n\nThe exporter may contact the person who imported the goods. The importer of the goods should have \na copy of the documentation filed with the original importation and in addition will be informed by way \nof a DAS/Statement of Adjustment that the origin of goods in a particular importation has been re-\ndetermined or further re-determined. \n\nThe importer will therefore know the line number, adjustment number, and the transaction number of the \nimportation. \n\n6. For information on additional requirements relating to specific tariff treatments and related origin issues please refer to \nthe appropriate memorandum found in the Memoranda D11 – General Tariff Information series. \n\nAPPENDIX C – REQUIREMENTS FOR POSTING SECURITY \n\n1. For the purposes of sections 59 and 65 of the Act, an importer who gives security satisfactory to the Minister for all \namounts owing to the CBSA as duties and accrued interest, including the Goods and Services Tax (GST), must present \nthe security with the appeal submission (e-appeal form, CARM, paper) \n\n2. Security must be provided in the amount of duties owing plus interest on that amount, if any. Memorandum \nD11-6-5, Interest and Penalty Provisions: Determinations/Re -determinations, Appraisals/Re -appraisals, and Duty \nRelief, provides more information on calculating the interest on amounts owing when security is posted. Importers can \nalso obtain details on the amounts owing and any accrued interest from the Canada Revenue Agency Collections Unit \nresponsible for their account. \n", @@ -20581,7 +20581,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-7", "marginal_note": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency (part 12)", - "part": "", + "part": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency", "division": "", "heading": "", "text": "3. Examples of security are cer tified cheques, transferable bonds issued by the Government of Canada or a bond from \nan acceptable financial institution as identified in the Treasury Board of Canada Secretariat's Guideline on Security for \nDebts, in Appendix B, Recommended Maximum Values Assigned to Assets Taken as Security and Other Forms of \nAcceptable Security, of those guidelines. Importers should note that the CBSA reserves the right to determine if other \ntypes of security such as letters of credit or promissory notes are satisfactory security. \n\n4. An importer who chooses to post a bond as security should do so several days before the end of the 90-day time period \nfor filing a request to allow the bond to be validated. Paper Bonds must be formulated in accordance with the bond \nsample found in this Appendix . Bonds submitted via the CARM Client portal are subject to review and must be \naccompanied by the list of CADs under appeal. If they are not, the CBSA may refuse them. \n\n5. The CBSA will reject any request for re-determination or further re-determination filed under section 60 of the \nAct if the payment of duties and interest in respect of the goods has not been made or if security satisfactory to the \nMinister has not been given. If security was posted with a previous request, the person making the request must identify \nthere is an existing bond on file by identifying the bond number and appeal case number. \n\nAlthough the legislation allows for 90 days to request an appeal, interest begins to accrue 30 days after the day the \ndetermination or re-determination under section 59 of the Act is rendered and posting security does not stop the \ninterest from accruing (please see Memorandum D11-6-5, Interest and Penalty Provisions: \nDeterminations/Redeterminations, Appraisals/Re-appraisals, and Duty Relief, for more details on interest regarding \nsecurity). \n\nAppendix C – continuation Bond Sample \n\nBond to Secure the Payment of Duties Owing to the Canada Border Services Agency on Goods and Any \nInterest Owing Thereon in Respect of Which the Tariff Classification, the Value for Duty or the Origin of Those \nGoods is the subject of a request for re-determination or further re-determination Under section 60 of the Customs \nAct. \nSecurity No. _________________________ \nAmount $ ________________________ \n\nKNOW ALL PERSONS BY THESE PRESENTS: that we, ________________________________ of \n______________________________ in the Province of ____________________________ hereinafter called the \n“Principal,” and ______________________________ hereinafter called the “Surety,” are jointly and severally bound unto \nHer Majesty in right of Canada, her heirs and successors, as represented by the President of the Canada \nBorder Services Agency, herein after called the “Obligee,” in the sum \nof_________________________________________ dollars ($ __________________ ), to be paid to the said ", @@ -20599,7 +20599,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-7", "marginal_note": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency (part 13)", - "part": "", + "part": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency", "division": "", "heading": "", "text": "Obligee, for which payments well and faithfully to be made, we jointly and severally bind ourselves and our \nrespective heirs, executors, administrators, successors, and assigns firmly by these presents, sealed with our \nrespective seals this_________________ day of __________________ two thousand and \n_______________________. \nWHEREAS the Principal is requesting a re-determination or further re-determination of origin respecting goods \nimported into Canada, or tariff classification, or the value for duty of imported goods, or any combination thereof, of the \nfollowing goods [please attach an appendix if required]: \nDescription of \nGoods \nTransaction Number \n(Form B3/CAD) \nLine Number Adjustment or \nCAD Version Number \nAmount of line to be \nsecured \nCAD$ \ne.g., pencils A12345 4 B56789 $1000.00 \n\nAnd whereas the Principal is required to give security in respect of the amount owing as duties on the said goods and \nany interest owing or that may become owing on that amount. \nNOW the condition of the above-written obligation is such that, if the Principal shall pay all the duties and interest \nowing under the Customs Act on the said goods, in accordance with the final decision made in respect of their tariff \nclassification, origin, and value for duty, then this obligation shall be void and of no effect, but otherwise shall be and \nremain in full force and effect. \nPROVIDED THAT, if the Surety at any time gives 30 days’ prior written notice of its intention to terminate the obligation \nhereby undertaken, by registered mail addressed to, or by personal service made on, the Manager for the Trade Appeals \noffice of (name of specific Recourse office)________________________________, and if the Principal, before the \nproposed termination date, either pays the amount owing as duties and any interest thereon, as determined pursuant to \nthe most recent decision made in respect of the tariff classification, origin, and value for duty of the said goods, or gives \nother security satisfactory to the Minister, then this obligation and all liability of the Surety hereunder shall cease in \nrespect of any amount owing as duties and interest on the said goods subsequent to the termination of the obligation \nhereby undertaken, but otherwise shall remain in full force and effect in accordance with the obligation hereby \nundertaken. \n\nNOTICE of any claim hereunder shall be given to the Surety by registered mail or by personal service within \n90 days of the date of the decision notice issued by the President of the CBSA pursuant to which the amount of duties \nowing and any interest owing on that amount has been fully determined. \n\nIN WITNESS WHEREOF the principal has hereunto set his hand and seal, if the Principal is an individual, or has \ncaused these presents to be sealed with its corporate seal, attested to by the signatures of its duly authorized officials, ", @@ -20617,7 +20617,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-7", "marginal_note": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency (part 14)", - "part": "", + "part": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency", "division": "", "heading": "", "text": "if the Principal is a corporation, and the Surety has caused these presents to be sealed with its corporate seal, attested \nto by the signature of its duly authorized official(s), the day and year first above written. \nSigned and sealed in the presence of: \n1._____________________________ 1._________________________________________ Seal \nWitness to individual’s signature Principal (individual) \nOR \nPrincipal’s corporate seal (company) \n\n________________________________________________ \nPrincipal (Duly Authorized Official(s) and Title(s)) \n2. Surety’s corporate seal \n\n________________________________________________ \nDuly Authorized Official(s) (title) \nAPPENDIX D - REQUESTS REGARDING DECISIONS MADE ON GOODS CLASSIFIED AS PROHIBITED UNDER \nTARIFF ITEM NO. 9898.00.00 OF THE CUSTOMS TARIFF, SUCH AS PROHIBITED OR RESTRICTED WEAPONS \nOR PROHIBITED DEVICES. \n\nRequests must be made in the prescribed form and manner with the prescribed information as set out in \nAppendix A Prescription of Form, Manner and Information To Make A Request For Re-Determination, Further Re-\nDetermination or Review Under Section 60 of The Customs Act; \n\nRequests that are not submitted in the prescribed form and manner and which do not include the prescribed information \nmay be rejected. A rejected request may be re-submitted once any deficiencies have been addressed, provided all \nrequirements for a valid request are met. \n\nREQUESTING A REVIEW \n\n1. You may submit a request regarding a decision made on goods classified as prohibited goods (weapons, devices, \nor firearms including parts) under tariff item No. 9898.00.00 of the Tariff if the following applies: \n\n(a) you received a decision from the CBSA, on a letter and/or a notice (Form K26 Notice of Detention , BSF241 \nNon-Monetary General Receipt, BSF929 Notice of Determination, K19 Customs Seizure Receipt or K138 Notice \nof Seizure), indicating that your goods are classified as prohibited weapons or devices; and \n(b) you believe that the CBSA has misunderstood the facts or has applied the law incorrectly. \n\n2. You must submit your request within 90 days after noti ce is given of the decision that is being contested. Please \nnote that when the last day of the 90 day -time limit falls on a day the appropriate CBSA office is not open for \nbusiness, the final day for filing the dispute notice is the next business day. In exceptional circumstances, the Act \nallows a person to make an application to the President for an extension of time within which to make a Request. \nFor more information, consult Memorandum D11-6-9, Applications to the President for an Extension of Time to File \na Request under Section 60 of the Customs Act. \n\n3. Your request must include the prescribed core information as defined in the prescription instrument ( Appendix A) \nand can be submitted using: \n\na) A paper form: A letter containing the prescribed information; or \n", @@ -20635,7 +20635,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-7", "marginal_note": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency (part 15)", - "part": "", + "part": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency", "division": "", "heading": "", "text": "b) An approved form of electronic filing identified below including the prescribed information. \n\n4. If a representative is appointed to act on your behalf, the request must always be accompanied by an authorization \nthat the representative is acting on your behalf. \n\n5. It is important that you clearly articulate your position as it relates to the legislation and the policy of the goods \ninvolved and that you provide documentation that supports your position. For more details, please refer to the CBSA \nwebsite. \n\n6. Further details can also be found i n Memorandum D19-13-2, Importing and Exporting Firearms, Weapons, and \nDevices – Customs Tariff , Criminal Code , Firearms Act , Export and Import Permits Act and the Regulations \nPrescribing Certain Firea rms and Other Weapons, Components and Parts of Weapons, Accessories, Cartridge \nMagazines, Ammunition and Projectiles as Prohibited or Restricted). \n\n7. If submitting your request by paper form, you may send it to: \n\nTrade Appeals Policy and Processing Unit \nRecourse Directorate \nCanada Border Services Agency \n333 North River Rd, 11th floor Tower A Ottawa, ON K1L 8B9 \n\n8. If you are submitting your request by an approved form of electronic filing, you must use the approved E -appeal \nform available on the CBSA Recourse website. Once the Recourse Directorate has verified your request, you may \nbe contacted to submit the required prescribed information and supporting documentation. \n\n9. Submitting the E-appeal form is considered to be the first step in making an appeal. Should you fail to later provide \nthe prescribed information when requested by the Recourse Directorate, your request via the E-appeal form will not \nbe considered valid nor will your legislated time limits be protected. Only once all legislated requirements, including \n\nthe provision of prescribed information are met will your request be considered to be filed with the CBSA. Please \nensure that you keep a record of your submission. \n\nReferences \n\nOnline websites: \nCBSA Recourse cbsa-asfc.gc.ca/recourse-recours/menu-eng.html \nCARM Client Portal (CCP) ccp-pcc.cbsa-asfc.cloud-nuage.canada.ca/en/homepage \nCARM Client Support cbsa-asfc.gc.ca/contact/csform-formulairesc-eng.html \n\nCBSA D-Memoranda: \n\nMemorandum D1-6-1 Authority to Act as Agent \nMemorandum D6-2-6 Refund of Duties and Taxes on Non-Commercial Importations \nMemorandum D9-1-1 Canada Border Services Agency’s Policy on the Classification of Obscene Material \n\nMemorandum D9-1-15 Canada Border Services Agency’s Policy on the Classification of Hate Propaganda, \nSedition and Treason \n\nMemorandum D9-1-17 Canada Border Services Agency’s Determination Procedures for Obscenity and Hate \nPropaganda \n\nMemorandum D11-6-3 Administrative Policy Respecting Re-Determinations or Further Re-Determinations made \nPursuant to Paragraph 61(1)(c) of the Customs Act \n\nMemorandum D11-6-5 Interest and Penalty Provisions: Determinations/Re-determinations, \nAppraisals/Re-appraisals, and Duty Relief \n", @@ -20653,7 +20653,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-7", "marginal_note": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency (part 16)", - "part": "", + "part": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency", "division": "", "heading": "", "text": "Memorandum D11-6-9 Applications to the President for an Extension of Time to File a request under Section 60 \nof the Customs Act \n\nMemorandum D11-11-1 National Customs Rulings (NCR) \n\nMemorandum D14-1-3 Re-determinations and Appeals Under the Special Import Measures Act \nMemorandum D17-2-1 Adjusting Commercial Accounting Declarations \nMemorandum D17-2-4 Preparation and Presentation of Pre-CARM Adjustments \nMemorandum D19-13-2 Importing and Exporting Firearms, Weapons, and Devices \nCARM User Guides Appeal a Commercial Accounting Declaration adjustment decision \nApplicable legislation \n\nCustoms Act \n Section 32.2 (Corrections to declarations in particular circumstances) \n Section 43.1 (Advance Rulings) \n Subsection 57.01(1) (Marking Determination) \n Section 58 (Determinations and deemed determinations) \n Section 59 (Re-determination or further re-determination) \n Section 60 (Re-determination and further re-determination by the President) \n Section 74 (Refund) \nCustoms Tariff \nCriminal Code \nFirearms Act \nExport and Import Permits Act \n\nThe regulations governing this memorandum are found in: \n Regulations made under the Customs Act \n Determination, Re-determination and Further Re-determination of Origin, Tariff Classification and \n Value for Duty Regulations (SOR/98-44) \n Proof of Origin of Imported Goods Regulations (SOR/98-52) \n Free Trade Agreement Advance Rulings Regulations (SOR/97-72) \n Tariff Classification Advance Rulings Regulations (SOR/2005-256) \n\n Prescribing Certain Firearms and Other Weapons, Components and Parts of Weapons, Acc essories, Cartridge \nMagazines, Ammunition and Projectiles as Prohibited or Restricted). \nSuperseded memoranda D \n\nMemorandum D11-6-7 Request under Section 60 of the Customs Act for a Re-determination, a further \nRe-determination or a Review by the President of the Canada Border Services Agency, \nFebruary 16, 2023 \nIssuing office \n\nTrade Appeals and Litigation Division \nRecourse Directorate \nFinance and Corporate Management Branch \nContact us \n\nFor more information, contact the CBSA Border Information Service (BIS): \nCalls within Canada & the United States (toll free): 1-800-461-9999 \nCalls outside Canada & the United States (long distance charges apply): \n1-204-983-3550 or 1-506-636-5064 \n\nTTY: 1-866-335-3237 \nContact Us online (webform) \nContact Us at the CBSA website", @@ -20743,7 +20743,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-9", "marginal_note": "Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act (part 1)", - "part": "", + "part": "Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act", "division": "", "heading": "", "text": "Memorandum D11-6-9: Applications to the \nPresident for an Extension of Time to File a \nRequest under Section 60 of the Customs Act \nISSN 2369-2391 \nOttawa, October 21, 2024 \n\nApplications to the President for an Extension of Time to File a Request under Section 60 of \nthe Customs Act \n\nThis memorandum outlines the process for clients seeking an extension of time under \nsection 60.1 of the Customs Act (the Act) to file a request under section 60 of the Act, \nand details the criteria used by the President of the Canada Border Services Agency \n(CBSA) in responding to such applications. \n\nOn this page \n Updates made to this D-memo \n Guidelines and General Information \no How to apply for an extension of time \no Conditions for granting an extension of time application \no Assessing the conditions \no Overview of the review and decision-making process \n Appendix A – Prescription Instrument \n Appendix B – Examples for unable to act or give a mandate to act in the \nperson’s name \n Appendix C – Examples for bona fide intention \n Appendix D – Examples for just and equitable \n Appendix E – Examples for as soon as circumstances permitted \n References \n Contact us \n Related links \n\n2 \n\nUpdates made to this D-memo \nThis memorandum has been revised to reflect changes as a result of the implementation \nof the CBSA Assessment and Revenue Management (CARM). \nGuidelines and General Information \n An extension of time application (application) becomes an option when the 90-day \nperiod for filing a request under section 60 of the Act has expired. \n\n Clients have one year after the time period's expiry to file an extension application, \ntotaling one year and ninety days, subject to meeting specific conditions outlined in \nparagraphs 21 to 23. \n\n The Act extension provisions allow clients to file a request beyond the prescribed \ntime when exceptional circumstances, typically beyond their control, hinder filing \nwithin the initial 90-day period. \n\n Clients are expected to exert every possible effort to prevent, or at the very least, \nreduce delays in submitting a request under section 60 of the Act. Approval for an \nextension of time by the CBSA is typically granted only when there is clear evidence \nthat the client has diligently endeavored to f ile the request within the specified \nstatutory timeframe. \n\n The client is responsible to provide all necessary information for an informed decision \nto be rendered under section 60.1 of the Act. Failure to provide the requested \ninformation within the requested time frame may result in application refusal. \n\n In commercial transactions, a client is responsible for their actions and those of a \nrepresentative. The extension provision does not rectify a representative's error; the \nclient's recourse lies with the representative. \n\n All applications undergo a case -by-case review, considering the roles and \nresponsibilities of the client and their representative. \n\n3 \n\nHow To Apply For An Extension Of Time ", @@ -20761,7 +20761,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-9", "marginal_note": "Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act (part 2)", - "part": "", + "part": "Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act", "division": "", "heading": "", "text": "Applying for an Extension of Time via CARM Client \nPortal(CCP) \n\n A client registered on the CCP can apply for an extension of time through the CCP \nby completing the appeal form. \n\n In addition to completing the appeal submission form on the CCP, clients may include \na letter of explanation supporting the extension application. This letter should provide \ndetails on how the request meets the conditions set out in subsection 60.1(6) of t he \nAct. \n\n All supporting evidence or documents must be included in the online appeal form, or \nyour extension request letter or attached as supporting documents to your appeal \nsubmission on the CCP. \n\n For additional guidance on using the CCP, consult the appropriate CARM User \nGuide. \n\n If you require assistance using the CCP, contact the CARM Client Support Helpdesk \n(CCSH). \n\nApplying for an Extension of Time by electronic \ncommunication outside of CARM \n\n Clients must first submit an application to communicate with the CBSA via electronic \ncommunication (e-mail) at the following website: CBSA Appeal Form. \n\n4 \n\n Once accepted to communicate electronically, clients must submit their application \nfor an extension of time, along with a copy of the disputed CBSA decision, a letter \ncontaining the required information and any supporting documentation to th e email \naddress noted in the e -communication agreement. (Consult Memorandum \nD11-6-7, Request Under Section 60 of the Customs Act for a Re -determination, a \nFurther Re -determination or a Review by the President of the Canada Border \nServices Agency). \n\n All supporting submissions and documentation must be included in the e-mail. \n\n The explanation supporting the extension application should detail how the request \nmeets the conditions set out in subsection 60.1(6) of the Act. \nApplying for an Extension of Time by mail \n\n The client may mail a paper application by submitting a copy of the disputed CBSA \ndecision and a comprehensive letter containing prescribed information (Consult \nMemorandum D11-6-7, Request Under Section 60 of the Customs Ac t for a Re -\ndetermination, a Further Re -determination or a Review by the President of the \nCanada Border Services Agency). \n\n All supporting submissions and documentation must accompany the letter, indicating \n\"see attached submissions\" in the explanation field. \n\n The explanation supporting the extension application should detail how the request \nmeets the conditions set out in subsection 60.1(6) of the Act. \n\n Clients must submit their application for an extension of time, along with any \nsupporting documentation, to the following address by regular or registered mail or \nby courier: \n\nRecourse Directorate \nCanada Border Services Agency \n333 North River Rd, 11th floor Tower A \nOttawa ON \nK1A 0L8 \n\n5 \n\nConditions for Granting an Extension of Time \nApplication \n\n To consider an extension, a request under section 60 of the Act must also be made ", @@ -20779,7 +20779,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-9", "marginal_note": "Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act (part 3)", - "part": "", + "part": "Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act", "division": "", "heading": "", "text": "that meets the conditions outlined in section 60 of the Act, including paying amounts \nowing or posting security. (Consult Memorandum D11-6-7, Request Under Section \n60 of the Customs Act for a Re -determination, a Further Re -Determination or a \nReview by the President of the Canada Border Services Agency). \n\n The extension application must be submitted within one year after the 90 -day time \nperiod specified in section 60 of the Act has expired. \n\n The client must prove that the conditions specified in subsection 60.1(6) of the Act \nhave been fulfilled. These conditions are mandatory, and failure to meet any of them \nwill result in the application being denied: \n\no In that first 90-day time period: \n\n The client was unable to act (unable to file a request for re -determination \nor a further re-determination) or was unable to give a mandate (unable to \ninstruct another to act in the client's name); or \n\n The client had a bona fide intention to file the request, \n\no It would be just and equitable to grant the application given the reasons set out in \nthe application and the circumstances of the case; and \n\no The application was made as soon as circumstances permitted (as soon as \npossible). \n\n6 \n\nAssessing The Conditions \nUnable to Act or Give a Mandate to act in the person's name \n\n In general, the CBSA considers that a client was unable to act when exceptional \ncircumstances, beyond the control of the client, interfered with the ability of the client \nto file a request under section 60 of the Act, or to give a mandate to someone else to \nact in the client’s name to file a request within the legislated time limit. In such a \ncircumstance, the client must demonstrate that they took reasonable care to comply \nwith the legislation. \n\n A rationale should be provided describing the matter in which the circumstances \nprevented the filing the request within the time period. This should include all actions \ntaken by the client to submit the request within the time period: \n\no The direct relationship of the circumstance to the parties involved and the extent \nto which the circumstance prevented or delayed filing the request; for instance, a \nserious illness may have more impact on a sole proprietor than on a large \ncorporation. \n\no Whether the client could have anticipated the circumstance and to what extent \nthe delay was within the control of the client. \n\no A summary of the dates, description and duration of events should be submitted \nwhich will support the circumstances that interfered with the client in filing the \nrequest within the legislated time limit. The circumstances should correspond with \nthe time periods outlined in the summary. \n\no The application should include supporting documentation such as police, fire, \ninsurance, accident, medical or hospital reports, and possibly newspaper \n\n7 \n\nclippings to determine whether dates and descriptions of events correspond to ", @@ -20797,7 +20797,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-9", "marginal_note": "Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act (part 4)", - "part": "", + "part": "Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act", "division": "", "heading": "", "text": "the explanation of the circumstances mentioned by the client. Some submissions \nmay need to be supported by affidavit. \n\no In the case of a commercial client, the exceptional circumstances are determined \nby assessing the inability of the responsible person or persons to file the request \nwithin the 90 -day time period as specified in section 60 of the Act. This would \ninclude, but is not limited to, individuals occupying positions such as controllers, \nimport-export specialists, finance officers or managers, and traffic managers. \nBona Fide Intention \n\n In the event a client is unable to establish an inability to act or give a mandate, a client \nmust demonstrate that they had a bona fide intention to file a request. The CBSA will \nexpect a client to show some genuine physical action had been take n with the \nintention to file the request beyond a simple mental intention: \n\no A client should provide copies of correspondence between the client and the \nCBSA or between the client and a representative within the time period that \ndemonstrates a clear intention to file the request. \n\no A rationale must be submitted that describes the special or exceptional \ncircumstance(s), generally beyond the control of the client or its representative, \nthat precluded the filing of the request within the prescribed time period. The \nactions of the client should confirm or be consistent with their explanations. In \nsome cases, the submissions by the client may require substantiation by affidavit. \n\no A \"letter of intent\" to file a request within the legislated time period may not be \nsufficient to provide support of a bona fide intention without documented proof of \naction taken to file a request within the prescribed time limit. \n\no A client who is unable to provide all the information necessary to support a request \nunder section 60 of the Act should not seek to use the provisions of section 60.1 \nof the Act to file a request for an extension of time to file a notice late. The CBSA \nexpects clients to file requests within the time period and ask for a reasonable \n\n8 \n\namount of time in which to file the supporting documentation when it is unavailable \nwithin the prescribed time period. \n\nJust and Equitable \n\n The expression \"just and equitable\" is a concept used to give consideration to the \nprinciples of natural justice and fairness. The concept allows a common-sense \nevaluation of a situation based on objective evidence. From a practical standpoint, \nthe CBSA generally reviews the \"just and equitable\" condition after the other \nconditions. This approach permits the CBSA to help a client to resolve problems that \narise through no fault of the client and that cause the client to be unable to comply \nwith a statutory requirement. \n\n In evaluating an application, the Appeals Officer may weigh such factors as the length \nof the delay against the consequences to the client if the application was not granted, ", @@ -20815,7 +20815,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-9", "marginal_note": "Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act (part 5)", - "part": "", + "part": "Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act", "division": "", "heading": "", "text": "the unfairness faced by other importers if the application was granted, and the \nreasons for the delay. Applications are granted only in situations where the extension \nof time does not prejudice other importers and it would be unfair to penalize the \nimporter. \n\nAs Soon as Circumstances Permitted \n\n Clients must establish that they filed their application as soon as they could after \ndealing with the effects of the exceptional event that prevented them from filing the \nrequest within the legislated 90 -day time period. A detailed explanation of the \nexceptional circumstances and events leading to the submission of the application \nmust be provided. It should include specific references to the dates of various events \nor action. \n\n The amount of time, within which the CBSA would expect the submission of the \napplication, will differ with the circumstances for each situation. \n\n If the application is rejected, a revised application can be submitted within one year \nfrom the end of the appeal period under section 60 of the Act. \n\n9 \n\n These conditions are further explained in Appendices B through E. \nOverview Of The Review And Decision-Making \nProcess \n\n The appeals officer notifies the client of the decision. \n\n Compliance with conditions set out in paragraphs 22 to 33 is considered during the \nreview. \n\n The officer reviews the application impartially, making a fair decision consistent with \nlegislative intent. \n\n If the application is granted, the request under section 60 of the Act is deemed valid \nas of the date of the application’s decision, and processed accordingly. \n\nIf The CBSA Refuses the Application For Extension \n\n If the CBSA refuses an application for extension filed under section 60.1 of the Act, \nthe client, within 90 days, has the option to su bmit an application to the Canadian \nInternational Trade Tribunal (CITT) pursuant to paragraph 60.2(1)(a) of the Act. \n\n To initiate this process, the client must submit the application, accompanied by a copy \nof the fully supported application previously filed under section 60.1 of the Act, and \nprovide a copy of the CBSA decision. \n\n This submission should be sent to both the CBSA and the Registrar of the Tribunal \nwithin 90 days from the date the CBSA refused the initial application. The addresses \nfor submission are as follows: \n\nThe Registrar \nCanadian International Trade Tribunal \n17th Floor, 333 Laurier Avenue West \n\n10 \n\nOttawa, ON \nK1A 0G7 \n\nRecourse Directorate \nCanada Border Services Agency \n333 North River Rd, 11th floor Tower A \nOttawa, ON \nK1A 0L8 \n\nIf The CBSA Does Not Respond Within 90 Days \n\n Should the CBSA fail to render a decision within 90 days of the client's application \nunder section 60.1 of the Act, the client has the option to initiate a subsequent \napplication with the CITT under paragraph 60.2(1)(b) of the Act. \n\n This involves submitting the additional application, along with a copy of the fully ", @@ -20833,7 +20833,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-9", "marginal_note": "Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act (part 6)", - "part": "", + "part": "Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act", "division": "", "heading": "", "text": "supported application previously filed under section 60.1 of the Act, to both the CBSA \nand the Secretary of the CITT (addresses provided above). \n\n In instances where the CBSA does not provide a decision within the prescribed 90 -\nday period, there is no time constraint for the client to bring an application to the CITT. \nAs such, a client may defer the submission of an applica tion to the CITT if they are \ncontent that the CBSA is actively reviewing their application (e.g., ongoing interaction \nbetween the client and the CBSA). For further information on applications, please \nconsult the CITT website. \n\n11 \n\nAppendix A - Prescription Instrument \nPrescription of Form and Manner, and Information to File an \nApplication for an Extension of Time Under Section 60.1 of \nthe Customs Act \nAuthority \n\nPursuant to the Authorization signed by the President of the Canada Border Services \nAgency on April 1st, 2010, under subsection 2(4) of the Customs Act (the Act) and \nsubsections 12(1) and (2) of the Canada Border Services Agency Act, as amended, and \nfor the purpose of section 8 and subsection 60.1(3) of the Act , I hereby authorize the \nfollowing forms and manners of filing the forms and specify the following information to \nbe provided on or with the forms for submit ting an application under section 60.1 of \nthe Act. \nPrescribed Form And Manner \n\n Using the Canada Border Services Agency Assessment and Revenue Management \nClient Portal (CCP) appeal form or a letter must be submitted to apply for an \nextension of time under section 60.1 of the Act in the case of: \no A request for review of an advance ruling; \n\no A request for re-determination or further re-determination of origin by an exporter \nor producer; \n\no A request for re-determination or further re-determination of marking; or, \n\no A request for re -determination or further re -determination of tariff classification, \nvalue for duty or origin pertaining to goods imported into Canada; or \n\no A request for re-determination or further re-determination of tariff classification of \ngoods determined to be classified under tariff items 9897.00.00, 9898.00.00 or \n9899.00.00 of the Schedule to the Customs Tariff. \n\n12 \n\n Subject to exceptions under the Proof of Origin of Imported Goods Regulations , all \ninformation must be submitted in English or French. \n\n Supporting submission and documentation must be attached to the CCP appe al \nsubmission form or letter. \n\n Applications may be delivered in person or sent by regular, registered mail, courier, \nfacsimile or submitted by approved form of electronic filing. The burden of proof that \nan application was made under section 60.1 of the Act lies on the person claiming to \nhave made it. \nPrescribed Information \n\nThe coding and content of applications filed on Commercial Accounting Declarations \nmust be in accordance with instructions set out in Memorandum D17 -2-1, Adjusting \nCommercial Accounting Declarations. \n", @@ -20851,7 +20851,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-9", "marginal_note": "Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act (part 7)", - "part": "", + "part": "Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act", "division": "", "heading": "", "text": "The expression \"section 60.1 of the Customs Act\" must be clearly identified in the letter \nas its object. \n\n Each application for an extension of time must include the following information: \no A copy of the notice containing the contested decision issued under sections 43.1, \n57.01, 58 or 59 of the Act, and where applicable a copy of: \n Forms K -26 (entitled \"Notice of Detention\"), K27 or any other detention \nforms; \n\n The rejection notice in respect of the submitted request for re -\ndetermination, further re -determination or review of an advance ruling \nmade under section 60 of the Act. \n\no If not otherwise provided on the prescribed forms: \n\n The name, address and contact info rmation of the importer, exporter or \nproducer, including the name, title and telephone number of the contact \nperson; \n\n13 \n\n The description of the goods and for goods of tariff item 9899.00.00, \ninclude their title, if any. \n\no A submission to support the application for an extension of time which must: \n\n Set out the reasons for which the request for re -determination, further re-\ndetermination or review of an advance ruling had not been filed within the \ntime provided for under section 60 of the Act; \n\n Demonstrate how each of the conditions in paragraph 60.1(6)(b) of the \nAct have been met; and provide evidence in support of the facts. \n\nDated at Ottawa, Province of Ontario, this 13th day of June, 2013. \nOriginally signed by Georges Rioux \nVice-President \nCorporate Affairs Branch \nCanada Border Services Agency \n\n14 \n\nAppendix B - Examples for Unable to Act or Give a \nMandate to Act in the Person's Name \n\nThe following are examples the CBSA regards as representing situations which \npotentially meet the conditions set out in subparagraph 60.1(6)(b)(i) of the Act. The \nexamples are provided for guidance only. They are not exhaustive and are intended \nneither to limit the circumstances eligible for considerati on, nor to suggest conclusively \nthe circumstances in which the CBSA will grant an application. \n\n Natural disasters (fires, floods, ice storms) when the event destroyed books and \nrecords, or made them inaccessible, or for other obvious reasons filing a request \nwas delayed or prevented. \n\n Local, regional, or national emergencies in the community where the client or \nrepresentative resides or carries on business. \n\n Civil disturbances or disruptions in services such as prolonged postal strikes, \nstrikes within the government, lockouts, and demonstrations, where no alternative \nservices or arrangement is reasonable or possible. \n\n Evidence showing that the client acted on erroneous written information given by \nemployees of the CBSA which caused the client to miss the ti me limit for filing a \nrequest. \n\n Death or serious illness pertaining to key persons involved in filing the request. \n\n15 \n\nAppendix C - Examples for Bona Fide Intention \n\nThe following are examples the CBSA regards as representing situations which ", @@ -20869,7 +20869,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-9", "marginal_note": "Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act (part 8)", - "part": "", + "part": "Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act", "division": "", "heading": "", "text": "potentially meet the conditions set out in subparagraph 60.1(6)(b)(i) of the Act. The \nexamples are provided for guidance only. They are not exhaustive and are intended \nneither to limit the circumstances eligible for consideration, nor to suggest conclusively \nthe circumstances in which the CBSA will grant an application. \n\n A client suffers from financial hardship and can substantiate that he was unable \nto pay or post security for duties owing on section 59 notices within the legislated \n90 day time period, which is a requirement for filing a subsection 60(1) of the Act \nrequest. The client may have arranged a payment schedule within the 90 -day \nperiod, and has letters to and/or from the CBSA about this situation and the \nclient's intention to file a request within the time limit. This correspondence could \nsupport a bona fide intention to file the request. \n\n A client provides documentation dated within the filing period, instructing his \nrepresentative to file a request on his behalf. The representative fails to do so. \nWhile this may constitute a bona fide intention on the part of the client, it w ould \nnot meet the considerations under the heading Just and Equitable in Appendix D. \n\n A non-commercial importer does not import on a regular basis and miscalculates \nthe statutory time limit for filing a request by submitting the notice within 3 months \nrather than 90 days. (For example, the section 59 notice was given on June 20 \nand the client assumed/miscalculated the filing deadline as September 20, when \nit was really September 18.) See the considerations under the heading Just and \nEquitable in Appendix D. \n\n16 \n\nAppendix D - Examples for Just and Equitable \n\nThe following ar e examples the CBSA regards as representing situations which \npotentially meet the conditions set out in subparagraph 60.1(6)(b)(ii) of the Act. The \nexamples are provided for guidance only. The y are not exhaustive and are intended \nneither to limit the circumstances eligible for consideration, nor to suggest conclusively \nthe circumstances in which the CBSA will grant an application. \n\n A client files the application within a few weeks after recovering files from his \ncomputer that were damaged by an event recognized as meeting the previous \nconditions. \n\n A small business without representation, where the owner is the only person in \ncharge of trade issues, who is able to provide credible proof of hospitalization or \na serious illness during the 90 days time limit. \n\n A non-commercial, infrequent importer miscalculated the statutory time limit for \nfiling a request by submitting the notice at 3 months rather than at 90 days. If \ncircumstances established a bona fide intention, it may be just and equitable to \ngrant the application as a genuine misunderstanding by an individual unfamiliar \nwith the legislation. \n\n A non-commercial, infrequent importer files a request within the filing period to \nCBSA, but not in the prescribed form or manner. \n\n17 \n", @@ -20887,7 +20887,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-9", "marginal_note": "Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act (part 9)", - "part": "", + "part": "Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act", "division": "", "heading": "", "text": "Appendix E - Examples for As Soon as \nCircumstances Permitted \n\nThe following are examples the CBSA regards as representing situations which \npotentially meet the conditions set out in subparagraph 60.1(6)(b)(iii) of the Act. The \nexamples are provided for guidance only. They are not exhaustive and are intended \nneither to limit the circumstances eligible for consideration, nor to suggest conclusively \nthe circumstances in which the CBSA will grant an application. \n\n A client demonstrates that he was unable to file a request within 90 days because \nof financial hardship, but filed an application as soon as he was able to make \npayment(s) or to post security. \n\n A client is unable to act because of incapacitation of a key employee and must \nhire and/or train a new employee to replace the employee normally responsible \nfor commercial transactions. In appropriate circumstances, the client would be \nable to retain an agent. The client would be expected to explain the length of time \nbetween the hiring (or retaining of an agent) and the filing of the application. It \nmay be reasonable to allow a few weeks for filing the application. \n\n18 \n\nReferences \nConsult these resources for further information. \nApplicable legislation \n Customs Act \n Canada Border Services Agency Act \n Customs Tariff \n Proof of Origin of Imported Goods Regulations \nRelated D memoranda \n Memorandum D11-6-7: Request under Section 60 of the Customs Act for a Re-\nDetermination, a further Re-determination or a Review by the President of the \nCanada Border Services Agency \n Memorandum D17-2-1: Adjusting Commercial Accounting Declarations \nSuperseded D memoranda \nD11-6-9 dated April 1, 2017 \nIssuing office \nRecourse Directorate \nCanada Border Services Agency \nOttawa, ON \nK1A 0L8 \nContact us \nCBSA Border Information Service \nRelated links \n CBSA Appeal Form \n\n19 \n\n CARM Client Portal \n CARM Client Support Helpdesk", @@ -20905,7 +20905,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-10", "marginal_note": "Plain language summary", - "part": "", + "part": "Reassessment Policy", "division": "", "heading": "", "text": "Target audience: Importers of commercial goods. Key content: Mandatory 90-day period to correct declarations of origin, tariff classification or value for duty; specific information giving reason to believe a declaration must be corrected; reassessment period following a trade compliance verification; how to request an extension to the 90-day period; penalties for not submitting a correction on time; challenging CBSA decisions. Keywords: Importers; commercial goods; declarations of origin, tariff classification and value for duty; reason to believe; Customs Act ; CARM.", @@ -20923,7 +20923,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-10", "marginal_note": "On this page", - "part": "", + "part": "Reassessment Policy", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Guidelines Time limit under section 32.2 of the Customs Act Correction to a declaration for a period before the date of specific information Reassessment period for importers who are not the subject of a trade compliance verification Voluntary disclosures program Reassessment period for importers after a CBSA trade compliance verification Importer's report used as specific information Exporter origin verifications 90-day filing period Requesting an extension to the 90-day period to submit corrections Penalty information Challenging a CBSA decision\n- Appendix A: Corrections as a result of an importer initiated audit or review\n- Appendix B: Reassessment period for importers after a CBSA trade compliance verification\n- Appendix C: Reassessment period for a CBSA trade compliance verification when a previous importer-initiated audit or review meets the conditions in paragraphs 16 and 17\n- Appendix D: Examples of reassessment periods following an exporter origin verification\n- Appendix E: Submitting requests by e-mail for an extension to the 90-day period to submit certain corrections under section 32.2 of the Customs Act following a CBSA trade compliance verification where errors are found\n- References\n- Contact us\n- Related links", @@ -20941,7 +20941,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-10", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Reassessment Policy", "division": "", "heading": "", "text": "This memorandum has been amended to:\n- reflect changes introduced by CARM, specifically, the need for importers to register their businesses in the CARM Client Portal ( CCP ) and delegate a business account manager\n- include a link to onboarding support documentation under the Related Links section\n- include a link to the CARM Web page under the Related Links section\n- refer to Memorandum D17-2-1: Adjusting Commercial Accounting Declarations , for more information on the submission of adjustments requests\n- delete the Additional information section\n- these changes do not affect or change any of the existing policies", @@ -20959,7 +20959,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-10", "marginal_note": "Guidelines", - "part": "", + "part": "Reassessment Policy", "division": "", "heading": "", "text": "1. The subject of this memorandum is the reassessment period for which importers must correct their declarations of origin, tariff classification, or value for duty after identifying or receiving specific information that gives them reason to believe that their previous declarations are incorrect.\n2. This memorandum does not address applications for a refund of duties made under section 74 of the Customs Act (the Act). For more information on refund of duties, refer to Memorandum D6-2-3: Refund of duties , and Memorandum D17-2-1: Adjusting commercial accounting declarations .\n3. In accordance with section 32.2 of the Act, an importer, an owner of goods, or an authorized person (hereafter referred to as \"the importer\") is required to correct a declaration of origin, tariff classification, or value for duty within 90 days after having reason to believe that the declaration is incorrect. This obligation applies to a correction that would result in either money payable to the CBSA or is revenue neutral.\n4. Reason to believe occurs when specific information was considered to be available to the importer indicating that an origin, tariff classification, or value for duty declaration was incorrect. For more information on reason to believe, refer to Memorandum D11-6-6: Reason to Believe and corrections to the declaration of origin, tariff classification or value for duty .\n5. Subsection 32.2(4) of the Act specifies that an importer's obligation to make a correction in respect of imported goods ends four years after the goods have been accounted for under subsection 32(1), (3), or (5).\n6. Corrections to declarations under section 32.2 of the Act must be presented on a properly completed Customs Accounting Declaration (CAD). For more information on how to submit adjustment requests, refer to Memorandum D17-2-1: Adjusting Commercial Accounting Declarations .\n7.Pursuant to section 59 of the Act, an officer may re-determine or further re-determine the origin, tariff classification, and/or value for duty of imported goods at any time within four years after the date of the determination, or within such further time as may be prescribed.\nTime limit under section 32.2 of the Customs Act\n8. The 90-day time period to make a correction to a declaration of origin, tariff classification, or value for duty under section 32.2 of the Act begins on the date the importer has reason to believe that a declaration is incorrect.\n9. Where the importer did not have specific information at the time of accounting to indicate that a declaration was incorrect, reason to believe will occur on the date that the importer obtains specific information or is informed in writing of the necessary requirements to correctly account for the goods. The 90-day time period to make a correction to a declaration begins on the date the specific information is received by the importer.\nFor example, a trade compliance verification final report issued on November 20, 2023 identified all errors found during the verification. If, prior to the verification, there was no specific information available giving the importer reason to believe that a declaration was incorrect, the date of the final report will constitute the date of reason to believe. The importer would have 90 days from the date of the final report to amend all incorrect declarations for the reassessment period identified in the report.\n10. Where there is uncertainty on how to correctly account for the origin, tariff classification, or value for duty of the goods, importers are strongly encouraged to request a ruling from the CBSA . The procedures for obtaining a ruling are outlined in Memorandum D11-4-16: Advance Rulings for Origin Under Free Trade Agreements , Memorandum D11-11-1: National Customs Rulings (NCR) , and Memorandum D11-11-3: Advance Rulings for Tariff Classification .\n11. From the date that an NCR or an advance ruling is issued, the importer will be required to declare all future importations in accordance with that ruling as it becomes the importer's specific information providing reason to believe.\nNote: If it is determined that specific information was available to the importer prior to receiving the ruling, the earlier specific information will be considered by the CBSA to be the reason to believe that a declaration was incorrect.\nCorrection to a declaration for a period before the date of specific information\n12. When dealing with goods covered by a free trade agreement, an importer may be required to make a correction to a declaration for the period before the date that they have specific information because of obligations regarding importations under that free trade agreement.\n13. Subsection 32.2(1) of the Act requires an importer to make a correction to a declaration if the importer has specific information that the proof of origin on which a declaration was based contains incorrect information. Therefore, when an importer becomes aware that a proof of origin is no longer valid for imported goods, they are required to make corrections to all affected declarations for the period covered by that proof of origin in accordance with the adjustment provisions of the Act.\nFor example, on August 25, 2023 , an importer receives a notification from an exporter that a certificate of origin covering goods imported in 2022 is no longer valid. The importer is obligated to correct all declarations within 90 days from August 25, 2023 , for the goods imported in 2022, for the period covered by the erroneous certificate of origin.\n14. For imported goods that are the subject of retroactive amendments to the price paid or payable, an importer may be required to make corrections to declarations made before the date of the specific information. In situations where an agreement in writing was in effect at the time of importation to later reduce the price paid or payable of imported goods and the price reduction subsequently occurs, a correction made under the authority of section 32.2 of the Act is necessary if the importer is provided with specific information giving reason to believe that a declaration of value for duty is incorrect, and the correction would be revenue neutral. An importer may elect to pursue a refund of duties under the authority of paragraph 74(1)(e) of the Act if the price reduction would result in a decrease of value for duty.\nReassessment period for importers who are not the subject of a trade compliance verification\n15. For a pictorial representation of the following information, refer to Appendix A: Corrections as a result of an importer initiated audit or review of this memorandum.\nSpecific information not available\n16. An importer who conducts an internal audit or review, or engages a third party to do so, may become aware of incorrect declarations. In this case, the audit or review report may be considered to be the specific information that gives the importer reason to believe, provided that:\n- there was no previous information available that would be considered reason to believe that a declaration was incorrect;\n- the CBSA had not already initiated a trade compliance verification; and\n- the report identifies only revenue neutral corrections or ones in which duty is payable to the CBSA .\n17. For an internal report to be considered to be specific information that gives reason to believe, the report must be based on an audit or review of the importer's activities to ensure that the goods have been correctly accounted for. The written report must provide a detailed account of the issue that was examined, the scope of the review, and a clear description of the errors found in the customs accounting documents. In addition, all conclusions and required corrections must be clearly explained and supported by the specific legislative provisions.\n18. Where all previous conditions are met, importers will not be required to make a correction to a declaration before the date of the internal report. Importers will only be required to account for the goods according to the recommendations of the internal report on a going forward basis.\n19. Importers who disagree with the conclusion of their own audit or review are advised to request a ruling from the CBSA in accordance with paragraph 10 of this memorandum.\nSpecific information available\n20. When an importer, who is not currently the subject of a CBSA trade compliance verification, becomes aware that specific information was previously available but was not considered and, consequently, declarations of origin, tariff classification, or value for duty are incorrect, the CBSA requires the importer to make corrections to all incorrect declarations dating back to the date of the specific information, up to a maximum of four years, as provided for under subsection 32.2(4) of the Act.\n21. Where the only type of specific information previously available is a legislative provision that is prima facie , evident, and transparent, as identified in paragraph 1(a) of Memorandum D11-6-6: Reason to believe and corrections to the declaration of origin, tariff classification or value for duty , the CBSA may not require an importer to amend incorrect declarations up to a maximum of four years. If the corrections would result in no customs duties payable or only Goods and Services Tax (GST) payable, and the importer is a GST registrant eligible to receive input tax credits, the importer will only be required to amend incorrect declarations back to the beginning of their last completed fiscal period.\nVoluntary disclosures program\n22. The Voluntary Disclosures Program promotes compliance with the accounting and payment provisions of the Customs Act , Customs Tariff , Excise Act, 2001 , and Excise Tax Act by encouraging clients to come forward and correct deficiencies in order to comply with their legal obligations.\n23. Where the legislated 90-day time limit under section 32.2 of the Act has expired, importers who have not made the required corrections to their declarations of origin, tariff classification, or value for duty may request corrective measures under the Voluntary Disclosures Program. For more information, refer to Memorandum D11-6-4, Relief of Interest and/or Penalties Including Voluntary Disclosure .\nReassessment period for importers after a CBSA trade compliance verification\n24. For the purpose of this memorandum, the term verification period means the time frame within which the goods under review were accounted for. The verification period will be clearly identified in the notification letter issued by the CBSA officer who is conducting the verification.\n25. Under section 59 of the Act, an officer may re-determine the origin, tariff classification, and/or value for duty of imported goods at any time within four years after the date of accounting. When goods are re-determine d as a result of a trade compliance verification, an importer must amend all incorrect declarations pursuant to section 32.2 of the Act for the reassessment period. The reassessment period will be determined on the basis of whether or not specific information giving reason to believe was available to the importer.\n26. For a pictorial representation of the following information, refer to Appendix B: Reassessment period for importers after a CBSA trade compliance verification of this memorandum.\nThe CBSA determines that specific information was not available\n27. In the case of a trade compliance verification where the CBSA determines that specific information was not available, the importer will not be considered to have had reason to believe. The importer will be required to amend all incorrect declarations only for the verification period identified in the CBSA 's initial notification letter and going forward.\nFor example, a letter from the CBSA dated March 23, 2023 notifies the importer of an upcoming trade compliance verification of goods imported during their January 2022 to December 2022 fiscal year. In its trade compliance verification final report dated September 8, 2023 , the CBSA identifies errors but determines that the importer did not have reason to believe that the declarations were incorrect. In this case, the importer must amend all incorrect declarations accounted for during the verification period (i.e., January 1, 2022 to December 31, 2022 ), and going forward.\nThe CBSA determines that specific information was available\n28. In the case of a trade compliance verification where the CBSA determines that specific information was available, the importer will be considered to have had reason to believe. The importer will be required to amend all incorrect declarations dating back to the date of the specific information, up to a maximum of four years, as provided for in the Act.\n29. Where the only specific information previously available was a legislative provision that was prima facie , evident, and transparent as identified in paragraph 1(a) of Memorandum D11-6-6: Reason to believe and corrections to the declaration of origin, tariff classification or value for duty , the CBSA may not require the importer to amend incorrect declarations to a maximum of four years. Where the corrections would result in no customs duties payable or only GST payable, and the importer is a GST registrant eligible to receive input tax credits, the CBSA may determine that the reassessment period for which the importer will be required to amend incorrect declarations will be the verification period, as identified in the notification letter, up to the date of the final verification report, and all future importations going forward.\nFor example, on July 13, 2023 , an importer receives a trade compliance verification final report from the CBSA concluding that a prima facie , evident and transparent tariff classification provision was not followed. Where the corrections would result in no additional customs duties payable, the CBSA may only require the importer amend all incorrect declarations dating back to the starting date of the verification period. In this example, if the importer's fiscal year was the calendar year, the importer might only be required to amend all incorrect declarations from January 1, 2022 and going forward. If the corrections would result in customs duties payable, the importer would be required to make corrections up to the date of specific information, up to a maximum of four years.\n30. Where the type of specific information identified in paragraphs 1(b) through (g) of Memorandum D11-6-6: Reason to believe and corrections to the declaration of origin, tariff classification or value for duty , was previously available to the importer, the reassessment period for which the importer will be required to amend incorrect declarations will be the period dating back to the date of that specific information, up to a maximum of four years, whether or not the corrections result in any customs duties payable to the CBSA .\nFor example, if a ruling issued prior to the trade compliance verification was not followed, the CBSA will require the importer to amend all incorrect declarations dating back to the date of the ruling, up to a maximum of four years, whether or not the corrections generate customs duties payable to the CBSA .\nImporter's report used as specific information\n31. For a pictorial representation of the following information, refer to Appendix C: Reassessment period for a CBSA trade compliance verification when a previous importer-initiated audit or review meets the conditions in paragraphs 16 and 17 of this memorandum\n32. During a trade compliance verification, an importer may notify the CBSA that they have accounted for goods in accordance with the results of a self-initiated review. In the event where the CBSA determines that the findings and results of the review are incorrect, the importer may be required to correct declarations for the verification period and going forward only if the verification determines that the report was prepared in accordance with the conditions set out in paragraphs 16 and 17 of this memorandum.\n33. If the CBSA determines that the self-initiated review was not based on the conditions set out in paragraphs 16 and 17, the report will not be considered to be specific information. The CBSA will provide the importer with a detailed explanation as to why the report cannot be considered as specific information giving them reason to believe. Please note that other reason to believe criteria may still apply.\n34. Should the CBSA determine that specific information regarding the correct accounting of the goods was available to the importer prior to the completion of the importer-initiated review, the CBSA may require the importer to amend all incorrect declarations from the date of specific information, up to a maximum of four years from the date of accounting.\n35. It may be determined that the results of the review are correct. If the importer did not account for the goods in accordance with the results, and the goods were incorrectly declared, the importer must amend all incorrect declarations dating back to the date of the report, up to a maximum of four years, and correctly account for all future importations provided that all conditions in paragraphs 16 and 17 are met. Where the importer's internal report is dated after the beginning of the verification period, the importer will be required to amend all incorrect declarations for the verification period, as identified in the CBSA initial notification letter, and going forward.\nExporter origin verifications\n36. In the case of an exporter origin verification, the verification period will be the period covered by the proof of origin. Where a good is found to be non-originating, an importer's reassessment period will be the period set out in the proof of origin.\nFor example, during an exporter origin verification, the CBSA determines that a good does not originate and, at the conclusion of the verification, informs the importer in writing that the goods do not qualify for the benefits of the preferential tariff treatment claimed at the time of accounting. The reassessment period for which the importer will be required to correct declarations will be the period covered by the related certificate of origin.\n37. Refer to Appendix D: Examples of reassessment periods following an exporter origin verification , for more examples on how the reassessment policy applies to an exporter origin verification.\n38. Where the CBSA discovers an incorrect tariff classification of a good during an exporter origin verification, one of the following processes will apply, provided that there was no previous specific information available:\n- If the good is found to be originating , but the tariff classification is incorrect, the importer will be informed of the correct tariff classification at the conclusion of the exporter origin verification, and must correctly account for the good for any future importations from the date of the notice and going forward.\n- If the good is found to be non-originating , and the tariff classification is incorrect, the importer will be informed at the conclusion of the exporter origin verification that the good does not originate and will also receive a determination on the correct tariff classification of the goods. The importer will be required to amend all incorrect declarations of origin for the verification period, as well as make corrections to the tariff classification for the period covered by the proof of origin.\n90-day filing period\n39. Following a CBSA trade compliance verification where errors are found, the importer must submit corrections to declarations relating to same and similar goods and/or the same issues within 90 days from the date of the trade compliance verification final report.\n40. For the purposes of this memorandum, the term same and similar goods means: Identical and other models/styles of goods that have the same purpose/function as the goods that are the subject of the specific information that gives reason to believe, that differ in a manner (e.g., size, colour, capacity, etc.), but that are correctly classified under the same 8-digit tariff item number.\n41. For the purposes of this memorandum, the term same issues refers to the same trade program requirements or considerations relating to the legislative provisions.\nRequesting an extension to the 90-day period to submit corrections\n42. An importer may submit a written request to the CBSA seeking an extension to the 90-day filing period. Such a request must be sent either by e-mail to the CBSA at cbsa.extension_corrections_prorogation.asfc@cbsa-asfc.gc.ca , as per the procedures outlined in Appendix E of this memorandum, or by mail at:\nTrade Policy Division, Commercial and Trade Branch Canada Border Services Agency L’Esplanade Laurier (LEL), 21st floor 300 Laurier Avenue W. Ottawa, ON, K1A 1E4\n43. The importer's request must be made no later than 45 days from the date of the final report. Requests received after 45 days will not be considered and will be immediately denied.\n44. When submitting a request for an extension, an importer must be able to demonstrate that it has begun the process of making corrections. Such requests for extensions must also be accompanied by a fulsome explanation of why the 90-day period cannot be met.\n45. Factors that the CBSA may take into account when considering a request for an extension include, but are not limited to:\n- Natural disasters (i.e., fires, floods, ice storms), where the event destroyed books and records, or made them inaccessible, or for other related reasons why filing the adjustments was delayed or prevented.\n- Local, regional, or national emergencies in the community where the client or representative resides or carries on business.\n- Civil disturbances or disruption in services, such as prolonged postal strikes, strikes within the government, lockouts, and demonstrations, where no alternative services or arrangements are reasonable or possible.\n- Death or serious illness pertaining to key persons involved in filing the adjustments.\n- Instances where the volume of corrections to be made exceeds the importer's capacity to process them within the required time limit.\nNote: This list is not exhaustive, but rather illustrates the types of circumstances the CBSA may take into account when considering a request for an extension to the 90-day period to file adjustments.\n46. Following receipt and review of an application for an extension, the CBSA will notify the importer of its decision in writing, and provide a schedule for filing the remaining corrections. If the extension is granted, the period for making corrections will be extended for a maximum of 30 days.\n47. Even if an extension is granted, the importer will be required to submit corrections for the first year of the reassessment period by the 90th day of the filing period.\n48. If an extension is granted and corrections for the first year of the reassessment period are not received by the 90th day, the extension will be revoked and the importer will be subject to penalties.\nPenalty information\n49. Importers who have reason to believe and who do not file corrections within the 90-day period as required under section 32.2 of the Act may be liable to pay penalties under the Administrative Monetary Penalty System (AMPS).\n50. More information on penalties is available in Memorandum D22-1-1: Administrative Monetary Penalty System .\nChallenging a CBSA decision\n51. When a notice of a decision has been given under subsection 59(2) of the Act, an importer who disagrees with the CBSA 's decision may file a request for a further re-determination, under the authority of subsection 60(1), within 90 days of the CBSA decision. For further information on the dispute resolution process, refer to Memorandum D11-6-7, Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency .", @@ -20977,7 +20977,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-10", "marginal_note": "Appendix A: Corrections as a result of an importer initiated audit or review", - "part": "", + "part": "Reassessment Policy", "division": "", "heading": "", "text": "Figure 1: Text version Importer-initiated audit or review discovers incorrect declarations Specific information not available prior to the importer’s report Corrections would result in a refund of customs duties Specific information available prior to the importer’s report Whether or not the corrections would result in customs duties payable to the CBSA Corrections would result in customs duties payable to the CBSA Corrections would result in no customs duties payable to the CBSA See subsection 74(1) of the Customs Act (D6-2-3) Amend any incorrect declarations dating back to the date of the specific information, up to four years “Reason to believe” is a result of criterion (a) (D11-6-6, paragraph 1) “Reason to believe” is a result of criterion (b) to (g) (D11-6-6, paragraph 1) Correctly account for the goods from the date of the importer’s report (Provided that the conditions identified in paragraphs 16 and 17 of this memorandum are met) Amend any incorrect declarations dating back to the starting date of the last completed fiscal period Amend any incorrect declarations dating back to the date of the specific information, up to a maximum of four years\nNote: Where the importer is not a GST registrant eligible to receive input tax credits, and corrections would result in GST payable, the reassessment period would be the same as if customs duties were payable to the CBSA .", @@ -20995,7 +20995,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-10", "marginal_note": "Appendix B: Reassessment period for importers after a CBSA trade compliance verification", - "part": "", + "part": "Reassessment Policy", "division": "", "heading": "", "text": "Figure 2: Text version A CBSA trade compliance verification determines that the declarations were incorrect Specific information previously available to the importer Where specific information is available in the form of a withdrawal or cancellation of a proof of origin, amend all incorrect declarations for the period covered by that proof of origin No specific information previously available to the importer Corrections would result in customs duties payable to the CBSA Corrections would result in no customs duties payable to the CBSA Amend any incorrect declarations for the verification period and going forward Amend any incorrect declarations back to the date of specific information, up to a maximum of four years “Reason to believe” is a result of criterion (a) (D11-6-6, paragraph 1) “Reason to believe” is a result of criterion (b) to (g) (D11-6-6, paragraph 1) Amend any incorrect declarations for the verification period and going forward Amend any incorrect declarations dating back to the date of the specific information, up to a maximum of four years\nNote: Where the importer is not a GST registrant eligible to receive input tax credits, and corrections would result in GST payable, the reassessment period would be the same as if customs duties were payable to the CBSA .", @@ -21013,7 +21013,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-10", "marginal_note": "Appendix C: Reassessment period for a CBSA trade compliance verification when a previous importer-initiated audit or review meets the conditions in paragraphs 16 and 17", - "part": "", + "part": "Reassessment Policy", "division": "", "heading": "", "text": "Figure 3: Text version Importer initiated audit or review report An importer who does not agree with the report should contact the CBSA Importer is subject to a trade compliance verification The CBSA determines that the importer’s report is correct The CBSA determines that the importer’s report is incorrect Importer followed the report The CBSA determines that the importer did not follow the report Amend any incorrect declarations dating back to the starting date of the verification period and going forward No corrections are required Amend any incorrect declarations dating back to the date of the importer’s report up to a maximum of four years or up to the starting date of the verification period if the importer’s report was completed after that date", @@ -21031,7 +21031,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-10", "marginal_note": "Appendix D: Examples of reassessment periods following an exporter origin verification", - "part": "", + "part": "Reassessment Policy", "division": "", "heading": "", "text": "Scenario 1: First verification\n- Exporter issues blanket certificates of origin for four consecutive years (2020, 2021, 2022 and 2023 calendar years) to a variety of importers.\n- The importers use the certificates of origin to claim preferential tariff treatment for all four years.\n- The CBSA initiates a verification of origin for the goods certified for the 2022 calendar year and notifies all of the importers of these goods.\n- The CBSA determines that one of the goods on the certificate of origin is non-originating.\n- The CBSA provides the exporter with an interim and a final verification report, indicating that all importers to whom the certificate of origin was issued for the verified period must be advised of the results and provided with an amended certificate.\n- The importers are also notified at the same time that the good has been determined to be non-originating for the verified period. The importer now has specific information giving them reason to believe and is required to make corrections pursuant to section 32.2 of the Act .\nOutcome: If the importer does not make corrections for the verification period, the CBSA may reassess all incorrect declarations of origin made during the verified period (2022).\nScenario 2: Exporter's review following a verification\n- Following a verification, an exporter conducts a review of the origin of their goods for previous and subsequent years in order to determine if the goods certified in those years qualified as originating.\n- The exporter determines that the goods they previously certified as originating did not qualify and should not have been certified as originating.\n- The exporter notifies all importers to whom those certificates were issued and advises that the certificates are no longer valid.\n- Upon receipt of the exporter notification and the withdrawal of the certificates of origin, the importer has reason to believe that the goods do not originate and must make corrections, under section 32.2 of the Act , to all entries for which a preferential tariff treatment was claimed for the periods covered by the certificates that are no longer valid.\nOutcome If the importer does not make corrections, and is subsequently selected for a verification by the CBSA , it will be liable for duties and taxes payable plus penalties under the Administrative Monetary Penalty System (AMPS).\nScenario 3: Pattern of conduct\n- Following an initial verification, the CBSA conducts a second verification of the same exporter for the same good for a different period.\n- In both verifications, the CBSA determines that the good is non-originating.\n- As such, the CBSA will have established a pattern of conduct with respect to that exporter and all certificates of origin issued after the period covered by the second verification of that good will be deemed to be invalid until the exporter is able to prove, to the satisfaction of the CBSA , that the good now originates.\n- The CBSA will notify both the exporter and importer when a pattern of conduct has been established.\nOutcome The importer is required to amend all incorrect declarations of origin for the entire verified period, as well as for the period following the second verification, up to the effective date of the pattern of conduct. The importer must not claim preferential tariff treatment for those goods going forward from the date of the notification. If the importer does not make corrections, the CBSA may reassess all incorrect declarations of origin for the importations made during the verified period.\nScenario 4: Cancellation of a pattern of conduct\n- Subsequent to the establishment of a pattern of conduct (Scenario 3), an exporter may submit information to the CBSA to demonstrate that the subject goods now qualify as originating goods. This information may be submitted by the exporter in the form of a request for an advance ruling.\n- The information presented by the exporter must be sufficiently detailed and specific to allow the CBSA to confirm that the goods now qualify as originating goods.\n- It is important to note that all future importations will remain subject to a full verification of origin by the CBSA at any time within four years from the date of accounting.\nOutcome Pursuant to section 74 of the Act, the importer may file a refund request on all entries made following the CBSA 's cancellation of the pattern of conduct, up to the maximum period allowed for in legislation. For more information on the refund of duties, refer to Memorandum D6-2-3, Refund of Duties , and Memorandum D17-2-1, Adjusting Commercial Accounting Declarations .", @@ -21049,7 +21049,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-10", "marginal_note": "Appendix E: Submitting requests by e-mail for an extension to the 90-day period to submit certain corrections under section 32.2 of the Customs Act following a CBSA trade compliance verification where errors are found", - "part": "", + "part": "Reassessment Policy", "division": "", "heading": "", "text": "1. Following a CBSA trade compliance verification where errors are found, importers may submit a request for an extension to the 90-day period to submit corrections by encrypted or non-encrypted e-mail. If an importer chooses to submit such a request by e-mail, they must indicate their choice between encrypted and non-encrypted e-mail in the request and meet the required conditions set by the CBSA . These conditions are described below.\n2. An importer who chooses to submit their request for an extension of the 90-day period to submit corrections by e-mail, but does not clearly indicate in their request their choice between encrypted and non-encrypted e-mail, or their request does not meet the required conditions, will have their request processed according to the procedures above.\n3. The importer must complete and provide the consent statement below. An authorized person may submit the request for an extension to the 90-day period to submit corrections by e-mail on behalf of their client. The importer also has the responsibility to inform the CBSA of any contact information changes (phone number, e-mail address, etc.)\n4. The CBSA will seek to obtain an electronic delivery and read receipt from the importer for each e-mail exchanged during the processing of the request for an extension to the 90-day period to submit corrections. If it is not possible to obtain an electronic delivery and read receipt, other forms of acknowledgements will be accepted (e-mail, phone call, etc.)\n5. The reception date of the documents is deemed to be the date when the e-mail is sent by the CBSA or the applicant.\n6. The importer who elects to use encrypted e-mail for processing their request for an extension of the 90-day period to submit corrections is responsible for ensuring that compatible software (Winzip and others) is used.\n7. When the request meets the required conditions, the CBSA will send all documents related to the request for an extension to the 90-day period to submit corrections to the importer by encrypted or non-encrypted e-mail, depending on the choice indicated.\n8. The CBSA does not guarantee the security of electronic communications. By consenting to communicate by e-mail with the CBSA , the importer accepts all inherent risks with this mode of communication and thus relieves the CBSA from all responsibility, present and future, related to the protection of the information while it is being exchanged by e-mail.\nConsent statement\nI choose to communicate by {Non-Encrypted / Encrypted} Please indicate your choice e-mail with the CBSA during the processing of the request for an extension to the 90-day period to submit corrections, following a CBSA trade compliance final verification report where errors are found. This includes the sending and the reception of documents, as well as any other correspondence required during the processing of the extension request. I authorize the communication by e-mail for all exchanges and I accept all inherent risks. I hereby relieve the CBSA from any responsibility, present and future, in relation to the protection of the information exchanged by e-mail. I have read and I accept the conditions.\nSignature: Date: Case number: Name of the importer / authorized person: Business Name: Occupation/Title: Telephone number: E-mail address:", @@ -21067,7 +21067,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-10", "marginal_note": "References", - "part": "", + "part": "Reassessment Policy", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Act\n- Customs Tariff\n- Excise Act, 2001\n- Excise Tax Act\nRelated D memoranda\n- Memorandum D6-2-3: Refund of duties\n- Memorandum D11-4-16: Advance rulings for origin under Free Trade Agreements\n- Memorandum D11-6-4: Relief of interest and/or penalties including voluntary disclosure\n- Memorandum D11-6-6: Reason to believe and corrections to the declaration of origin, tariff classification or value for duty\n- Memorandum D11-6-7: Request under section 60 of the Customs Act for a re-determination, a further re-determination or a review by the President of the Canada Border Services Agency\n- Memorandum D11-11-1: National Customs Rulings\n- Memorandum D11-11-3: Advance rulings for tariff classification\n- Memorandum D17-2-1: Adjusting Commercial Accounting Declarations\n- Memorandum D22-1-1: Administrative Monetary Penalty System\nSuperseded memoranda D\nMemorandum D11-6-10 dated November 24, 2022\nIssuing office\nTrade Policy Division Trade Programs and Anti-dumping Directorate Commercial and Trade Branch", @@ -21085,7 +21085,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-11", "marginal_note": "Plain language summary", - "part": "", + "part": "Post-Accounting Obligations of Authorized Agents as Importer of Record", "division": "", "heading": "", "text": "Target audience: Importers of commercial goods and their agents\nKey content: Liability for duties assumed by authorized agents, who are considered to be the importer of record.\nKeywords: accounting, commercial goods, importer, importer of record, customs brokers, authorized agents.", @@ -21103,7 +21103,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-11", "marginal_note": "On this page", - "part": "", + "part": "Post-Accounting Obligations of Authorized Agents as Importer of Record", "division": "", "heading": "", "text": "- Definitions\n- Guidelines Trade Culpability Framework Authorized agent as importer of record Shipping terms indicate owner of the goods at the time of release Due diligence and accountability Post-final accounting obligations, liabilities and compliance verifications Refunds Confidentiality Liability framework when an authorized agent is the importer of record\n- References\n- Contact us", @@ -21121,7 +21121,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-11", "marginal_note": "Definitions", - "part": "", + "part": "Post-Accounting Obligations of Authorized Agents as Importer of Record", "division": "", "heading": "", "text": "For the purposes of this memorandum:\n- Authorized agents: Include customs brokers and authorized persons.\n- Authorized persons: Include express couriers (i.e., CLVS participants) who have obtained an authorization under paragraph 3(3) of the Persons Authorized to Account for Casual Goods Regulations to account for casual goods in lieu of the importer or owner, or a person not resident in Canada authorized by the minister, the president, or their delegate under paragraph 32(7) to account for goods in lieu of the importer or owner of those goods. Authorized persons are a category of authorized agents.\n- Business numbers: 15-digit numbers that uniquely identify a business's import-export accounts. It comprises the business's 9-digit Canada Revenue Agency business number appended by a 6-digit alpha-numerical number. The RM number is used by the Canada Border Services Agency (CBSA) to identify the business at the time of import to process customs documents and for compliance purposes.\n- Casual entity: A person other than a “commercial entity” who imports goods for personal or household use. A casual shipper is a person who exports goods to Canada without financial considerations, such as sending gifts, donations, bequests, bequeathments, or the like.\n- Commercial entity: Can be a business, partnership, corporation, trust or a body that is a society, union, club, association, commission or other organization.\n- The Courier Low-Value Shipment (CLVS): Program that streamlines reporting, release and accounting procedures for qualifying goods valued at CAD $3,300 or less and transported into Canada by authorized couriers.\n- Customs brokers: Include CBSA -licenced persons under section 10 of the Customs Act who account for the goods on the importer's or owner's behalf.\n- Delivered duty paid: A term used in international trade to indicate that the seller is responsible for delivering the goods to the buyer and is responsible for paying duties.\n- Delivered duty unpaid: A term used in international trade to indicate that the seller is responsible for delivering the goods to the buyer but is not responsible for paying duties. The purchaser is responsible for paying duties.\n- Duties: Have the same meaning as defined in section 2(1) of the Customs Act and include 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 other acts of Parliament.\n- Importer: Usually the person(s) who brings the goods into Canada or causes the goods to be imported into Canada.\n- Importer of record: The person identified as the importer on customs declaration when goods are accounted for under subsection 32(1), (2), (3) or (5) of the Act . The importer identifies themselves by citing their business number during the CBSA release and accounting processes.\n- Owner: The person who owned the goods when the agency released them.\n- Vendors: Include foreign sellers, selling agents, platforms, and marketers directly involved in the financial transaction of goods for export to Canada.", @@ -21139,7 +21139,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-11", "marginal_note": "Guidelines", - "part": "", + "part": "Post-Accounting Obligations of Authorized Agents as Importer of Record", "division": "", "heading": "", "text": "Trade Culpability Framework\n1. The Trade Culpability Framework (the framework) is the policy cornerstone of CBSA 's trade compliance strategy. The framework guides operational efforts to nudge, direct or enforce compliance based on the relative risk posed at an entity and transaction level. The framework is behaviour-based and integrates the recognition that there are different degrees of non-compliance. By developing a variety of tools to address these varying circumstances, the CBSA is in a position to respond to trade chain partners (TCPs) in a manner best suited to foster compliance in a consistent manner.\n2. The CBSA 's preferred compliance instrument for low-value shipments outside the CLVS Program is a compliance validation letter. The use of this instrument over time provides important feedback to the industry on the strength of its internal controls and quality assurance systems to ensure ongoing voluntary compliance.\nAuthorized agent as importer of record\n3. CBSA Memorandum D17-2-5: Duty Liability of Importer of Record clarifies the importer of record is the primary contact for verifications and the entity with direct liability for post-accounting obligations, including record keeping, making corrections, and payment of duties.\n4. Persons who present themselves as the importer of record and who are not authorized to account for goods by the CBSA and the importer or owner may be subject to sanctions and penalties under the Customs Act (the act ) in addition to being the primary contact for verifications and the entity that has direct liability for post-accounting obligations including record keeping, making corrections, and payment of duties.\n5. Importers or owners sometimes contract authorized agents to be the importer of record and reimburse them for duties and fees.\n6. The CBSA considers the entity that reimburses the authorized agents for duties and fees to be the importer or owner of the goods.\n7. As with any importer of record, an authorized agent is the primary subject for CBSA verifications and the entity with direct liability for post-accounting obligations, including record keeping, making corrections, and payment of duties.\n8. The nature of the person who reimburses the authorized agent determines the post-accounting trade program liability regime.\n9. CBSA 's commercial trade compliance, reason to believe, reassessment, and refund programs apply if a commercial entity reimburses the authorized agent.\n10. CBSA 's casual-goods compliance and refund programs apply if a casual (non-commercial) entity reimburses the authorized agent.\nShipping terms indicate owner of the goods at time of release\n11. Internationally recognized shipping and sales terms may indicate the goods' owner at the time of CBSA release. This is particularly relevant when an authorized agent identifies themselves as the importer of record, and it is not self-evident to the CBSA who are the importer and owner of the goods.\n12. “Delivered duty unpaid” (DDU) is a sales and shipping term that means the seller is responsible for delivering the goods to the buyer, but is not responsible for paying duties. The purchaser is responsible for paying duties.\n13. When goods sold under DDU terms arrive in Canada, the carrier notifies the consignee to arrange customs accounting. The consignee may account for the goods directly with the CBSA or use the services of an authorized agent. When an authorized agent is the importer of record, the CBSA 's:\n- casual-goods record keeping, compliance, reassessment and refund programs apply when a casual (non-commercial) entity reimburses the authorized agent\n- commercial-goods record-keeping, trade compliance, reason to believe, reassessment and refund programs apply when a commercial entity reimburses the authorized agent\n14. Under a “delivered duty paid” (DDP) shipping agreement, the vendor or shipper is responsible for all transportation costs, brokerage fees, import duties, and other requirements. The Canadian consignee may have no relationship with the authorized agent or involvement in customs reporting or accounting.\n15. The CBSA considers the vendor to be an owner of the goods at the time of release when the shipping terms include a variation of the DDP agreement as they are either the importer of record or reimburse an authorized agent who is the importer of record. CBSA 's commercial trade compliance programs apply when a commercial entity reimburses the authorized agent.\n16. Authorized agents who account for goods under an agreement with commercial entities should encourage those clients to become the importer of record .\n17. The CBSA encourages all trading partners, including vendors, purchasers, importers, owners, authorized agents, and importers of record, to share clear and transparent provisions explaining how they will manage duty refunds and liability between the parties.\nDue diligence and accountability\n18. The CBSA maintains that consumers who reimburse authorized agents to account for goods for household use will not be obligated to maintain records, make corrections, or be the subject of routine audits.\n19. While the CBSA appreciates that authorized agents who account for goods as the importer of record refer to the information provided by supply chain partners, the CBSA expects authorized agents to use sound judgment, risk management practices, and industry knowledge to assess if the information provided by their supply chain partners is reliable and sufficient to substantiate the declarations the tariff classification, valuation, and tariff treatment.\n20. The CBSA expects authorized agents to gather and assess sufficient information to make an informed declaration of tariff classification, origin, and valuation by final accounting.\n21. Sufficient information in this context refers to the level of detail and the quality of evidence. The CBSA expects authorized agents to know what level of detail they require to determine tariff classification, tariff treatment, and valuation.\n22. Assessing the quality of the evidence requires a subjective assessment of the supplier of the information, collaboration with other sources, evaluation of risk indicators, and industry experience. The CBSA expects authorized agents to use heightened diligence and business risk management when they lack confidence in the quality of the information their supply chain partners provide.\n23. The CBSA expects that when authorized agents who account for goods believe, on reasonable grounds, that information is unreliable or insufficient (in detail or quality) to support the transaction value method, they will appraise the goods using an alternate valuation method and advise their client accordingly. The CBSA expects authorized agents to assist their clients with their rights to redress should they request a reappraisal of the value for duty.\nPost-final accounting obligations, liabilities, and compliance verifications\n24. Persons who assume the role of importer of record for commercial importations should refer to CBSA Memorandum D11-6-8: Verification of Origin (Non-free Trade Agreements), Tariff Classification, and Value for Duty of Imported Goods , which provides information on trade program verifications conducted under section 42.01 of the Customs Act .\n25. CBSA memoranda D11-6-6: ‘Reason to Believe’ and Self-adjustments to Declarations of Origin, Tariff Classification, and Value for Duty and D11-6-10: Reassessment Policy contain the policy and guidelines concerning \"reason to believe\" and corrections to the declarations of origin, tariff classification, and value for duty.\n26. As with other commercial verifications, CBSA officers will verify and confirm the tariff classification, tariff treatment, and value of goods based primarily on the verifiable and sufficient information provided by or through the importer of record.\n27. Importers of record who do not meet their statutory and regulatory obligation to provide records may be subject to sanctions and penalties under the Act.\n28. Without sufficient and verifiable records provided by the importer of record, the CBSA may render re-determinations or further re-determinations based on available information. Where an importer of record cannot substantiate the declared value with sufficient and verifiable information, the CBSA may reappraise the goods under an alternate valuation method.\n29. An importer of record who disagrees with the CBSA 's determination, re-determination, or further re-determination of origin, tariff classification, or value for duty can submit a request for a re-determination or a further re-determination. For more information, refer to Memorandum D11-6-7: Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the Canada Border Services Agency President .\nRefunds\n30. Eligibility for refunds is defined in the Customs Act . Various business models exist, including ones where the importer of record pays the duties and taxes and, therefore, is eligible for a refund.\n31. CBSA Memorandum D6-2-6: Refund of Duties and Taxes on Non-commercial Importations outlines and explains the procedures for the refund of duties, goods and services tax (GST), harmonized sales tax (HST), provincial sales tax (PST), provincial tobacco and alcohol taxes, and levies under the Special Import Measures Act (SIMA) for non-commercial importations brought into Canada by mail, courier, or hand carried by the traveller.\n32. CBSA Memorandum D6-2-3 Refund of Duties provides the legislation and explains the policy and procedures for refunds of duties on commercial importations.\nConfidentiality\n33. Information obtained from verifications will be subject to the restrictions on use and disclosure under section 107 of the act.\nLiability framework when an authorized agent is the importer of record\nText version The importer of record or authorized agency is ultimately liable, or responsible, for paying duties to the CBSA . Before that transaction can occur, 2 categories of entity are responsible for reimbursing the authorized agent: casual entities and commercial entities. Casual consignee Casual shipper Canadian business or institution Foreign business vendor Trading relationship Business to consumer Casual to casual Consumer to consumer Business to business Business to business Business to consumer Typical shipping terms Delivered duty unpaid (DDU) Delivered duty paid (DDP) Delivered duty unpaid (DDU) Delivered duty paid (DDP) Authorized agent provides a record of the CBSA accounting document to this entity Consumer Casual shipper Commercial Importer Commercial shipper Trade program regime 1 Casual Casual Commercial Commercial CBSA refunds Casual consignee Importer of record (authorized agent) Importer of record (authorized agent) Importer of record (authorized agent) 1 Trade program regime refers to the general suite of policies and regulations related to the accounting and refund of duties, and obligations to maintain records and to correct declarations.", @@ -21157,7 +21157,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-6-11", "marginal_note": "References", - "part": "", + "part": "Post-Accounting Obligations of Authorized Agents as Importer of Record", "division": "", "heading": "", "text": "Applicable legislation\nThe legislation governing this memorandum's guidelines and general information is found in sections 9(3), 17(3), 17(4), 32(6), 32(7), 32.2, 42.01, and 59 of the Customs Act .\nApplicable regulations\n- Verification of Origin (Non-Free Trade Partners), Tariff Classification and Value for Duty of Imported Goods Regulations\n- Determination, Re-determination and Further Re-determination of Origin, Tariff Classification and Value for Duty Regulations\nRelated D memoranda\n- Memorandum D17-2-5: Duty Liability of Importer of Record\n- Memorandum D17-4-0: Courier Low-Value Shipment Program\n- Memorandum D17-1-3: Casual Importations\n- Memorandum D17-1-21:Maintenance of Records in Canada by Importers\nIssuing office\nCommercial and Trade Trade and Anti-dumping Programs Directorate Policy Integration, Planning and Performance", @@ -21175,7 +21175,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-8-5", "marginal_note": "Plain language summary", - "part": "", + "part": "Conditional Relief Tariff Items", "division": "", "heading": "", "text": "Target audience: Importers of commercial goods Key content: When to claim duty relief; eligible uses of goods that qualify; what to do when an imported good is diverted (the conditions for which it was granted duty relief are no longer met); when to file a correction; audits and penalties. Keywords: CARM, commercial goods, importer, duty relief, conditional relief tariff item, diversion of goods, for use in", @@ -21193,7 +21193,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-8-5", "marginal_note": "On this page", - "part": "", + "part": "Conditional Relief Tariff Items", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Guidelines Conditional relief tariff items Definition of \"for use in\" Chapter 99 conditional relief items Claiming relief at the time of accounting Diversion of goods Diversion of goods: Exemptions Reporting diversion Date of liability for duties Reason to believe Claiming the benefits of a conditional relief tariff item after the initial accounting Audits, verifications and penalties Additional information\n- References Contact us Related links", @@ -21211,7 +21211,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-8-5", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Conditional Relief Tariff Items", "division": "", "heading": "", "text": "This D-memo has been updated to:\n- reflect changes introduced by CARM, specifically, the need for importers to register their businesses in the CARM Client Portal (CCP) and delegate a business account manager\n- include a link to onboarding support documentation under the Related links section\n- include a link to the CARM webpage under the Related links section\nThese changes do not affect or change any of the existing policies or procedures.", @@ -21229,7 +21229,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-8-5", "marginal_note": "Guidelines", - "part": "", + "part": "Conditional Relief Tariff Items", "division": "", "heading": "", "text": "Conditional relief tariff items\n1. Conditional relief tariff items reduce or eliminate the rates of duty that would otherwise apply to goods, provided the conditions of relief imposed under the tariff item are satisfied.\n2. Such tariff items include distinctive wording that relates the imported good to the specific condition that it must fulfill. Examples of such wording include:\n- \"for use in\"\n- \"for use in the manufacture of\"\n- \"for use by\"\n- \"for use during\"\n- \"for use on\"\n- \"for the repair or remanufacture\"\n- \"for (followed by a specified condition clearly based on the actual use of the goods)\"\n- \"imported by\"\n- \"imported during the period\"\n- \"on condition that\"\n- \"to be employed\"\n- \"when certified by\"\n- \"which enter into the cost of\"\n3. The specified conditions must be satisfied by either the importer or by persons who purchase or otherwise acquire the imported goods.\n4. The conditions specified often relate to some action or use of the goods that can only be realized and confirmed after importation. For that reason, CBSA has established an administrative policy that allows importers to claim the benefit of the conditional relief at the time of accounting and before the conditions are actually met. By claiming the benefit of the conditional relief tariff item, the importer is making a declaration that the conditions of relief will be met and substantiated by documentation to that effect. Disposition of goods by the importer or subsequent owner in a manner that does not meet the conditions specified requires a correction to the declaration and payment of any duties owing in accordance with the applicable legislative and regulatory provisions.\n5. In addition to the conditions specified in the text of the tariff item, importers relying on conditional relief relating to the \"use\" of the good are subject to specific record keeping requirements under the Imported Goods Records Regulations (Regulations).\n6. This memorandum applies not only to the conditional relief tariff items found in Chapter 99 of the Customs Tariff but also those conditional relief tariff items found throughout the Chapters 1 through 97. For example, tariff item 1504.10.10 provides for \"Fish-liver oils and their fractions\" but only if it is \"for use in the manufacture of medicaments\".\n7. Only goods, for which a conditional relief tariff item exists, that are used in the manner specified qualify for the benefits of that provision. For example, fish-liver oil used to manufacture something other than medicaments, such as dog food, does not meet the terms of tariff item 1504.10.10 .\n8. Goods for which the benefits of a conditional relief tariff item were claimed that were subsequently used in a manner not complying with the relief conditions are considered to have been diverted from the required use ( see Diversion of Goods ).\nDefinition of \"for use in\"\n9. Subsection 2(1) of the Customs Tariff defines the term \"for use in\" as meaning \"that the goods must be wrought or incorporated into, or attached to, other goods referred to in that tariff item.\"\n10. The terms \"wrought into\" and \"incorporated into\" reflect physical incorporation into the \"other goods\".\n11. The term \"attached to\" does not require a permanent connection, and includes goods which may be detached from the \"other goods\" (e.g. a music CD). In the case of electronic goods, a connection for the transfer of data via wireless technology is considered to be \"attached\".\n12. Other than \"for use in\", none of the terms noted in paragraph 2 above are defined by legislation. This memorandum provides the CBSA's position as to how they will be administered.\nChapter 99 conditional relief items\n13. As required in Note 3 to Chapter 99 of the Customs Tariff , goods must first be classified under Chapters 1 to 97, before determining eligibility for provisions found in Chapter 99.\n14. The determination of eligibility of a good for a conditional relief tariff item of Chapter 99 is distinct from the tariff classification of that good under Chapters 1 to 97.\n15. To claim the benefits of a conditional relief tariff item in Chapter 99:\n- the ten-digit classification number applicable to the goods under Chapters 1 to 97 must be entered in the Classification number field of the Customs Accounting Declaration ( CAD ); and\n- the appropriate Chapter 99 tariff item must be selected in the Tariff code field.\n16. For example, dried apples are classified under tariff item 0813.30.00 (classification number 0813.30.00.00 ) and are specifically named in tariff item 9905.00.00 . The latter tariff item relieves duty for products that are: (i) for use during the Passover holiday, (ii) marked as such and (iii) imported during the period specified in the tariff item. Entering \"0813.30.00.00\" in the Classification number field and selecting \"9905\" in the Tariff code field will relieve duty for qualifying dried apples.\nClaiming relief at the time of accounting\n17. Most conditional relief tariff items set conditions that will only be met after the goods are imported.\n18. In those cases, the CBSA allows importers to claim the conditional relief at the time of accounting provided that:\n- the goods are described in the tariff item\n- the goods are capable of meeting the conditions of relief; and\n- the importer has a reasonable expectation that the conditions of relief will be met.\n19. In the example cited in paragraph 7 above, a manufacturer does not have a reasonable expectation at time of importation that the conditions of relief will be met if they import fish-liver oil for dog food.\n20. However, if that importer also manufactures medicaments, or distributes fish-liver oil to manufacturers of medicaments, they would have a reasonable expectation that fish-liver oil imported for those purposes would be used in a qualifying manner.\n21. As another example, an importer of automotive paint that has a purchase order or supply contract with a manufacturer of automobiles may, at the time of importation, claim the benefits of tariff item 9959.00.00 that provides, in part, for \"Materials of Section III, VI, VII, XI, XIII, XIV or XV… for use in the manufacture of… passenger automobiles…\".\n22. Automotive paint, which is a product of Section VI of the Customs Tariff , is clearly suitable for use in the manufacture of automobiles and the importer has an expectation that they will sell or dispose of the goods to a purchaser that will use the paint in a manner that meets the qualifying conditions. The requirements set out in paragraph 18 above would be met.\n23. However, importations of automotive paint would not qualify for conditional relief for an importer that supplies the same paint to automotive repair shops rather than automobile manufacturers.\n24. Claiming the benefit of a conditional relief tariff item at the time of accounting is a declaration under section 32 of the Customs Act . Doing so when there is no reasonable expectation that the conditions of relief will be satisfied would be considered a false declaration; for example, claiming the benefits of tariff item 9959.00.00 for paints not suitable for automobile manufacturing (e.g., interior latex house paint).\nDiversion of goods\n25. Diversion occurs when the conditions for which an imported good was granted relief of duty are no longer met.\n26. Subsection 32.2(6) of the Customs Act obligates importers to treat diversions as an incorrect declaration of tariff classification that must be corrected by the importer under subsection 32.2(2).\n27. Section 2 of the Prescribed Classes of Persons in Respect of Diversion of Imported Goods Regulations extends this obligation to all subsequent purchases or owners.\n28. Since any subsequent owner of the imported goods for which certification of actual use is required must advise the importer of any diversion, the importer must ensure that subsequent owners of the goods are aware of this responsibility. Subsequent owners of the imported goods must report diversions to their supplier within 90 days of the date that the diversion occurred.\n29. That same subsection further obliges the importer to correct the declaration of tariff classification within 90 days of being notified that a diversion has occurred.\n30. Once goods have been diverted, the importer must correct the declaration and pay the duties owing. There is no provision that allows for a refund should the goods at a later time be used in a qualifying manner.\n31. For example, tariff item 8214.90.10 provides duty free entry for \"Clippers for animals, for use on the farm\". If the clippers were imported for use on a farm and subsequently sold for use in a municipal veterinary clinic, the clippers would be considered diverted from the specified use, even if at a later date they are sold for use, once again, on a farm.\n32. Certain goods, by their very nature (e.g. clippers for animals) may be used interchangeably for both qualifying and non-qualifying uses. Such \"interchangeable goods\" have a high risk of diversion to a non-qualifying use. Therefore, the benefits of a conditional relief tariff item should only be claimed if the importer has a reasonable expectation that the conditions of relief will be met.\n33. Any non-qualifying use of goods when conditional relief was claimed constitutes a diversion. The obligation to correct a declaration, including due to diversion, lasts for four years from the date of accounting for the goods. Any disposition of goods for which the importer does not obtain the documentation required under the Imported Goods Records Regulations constitutes a failure to meet the conditions of relief.\n34. Subsection 32.2(4) establishes the four year time period during which diversions from the qualifying conditions must be reported.\n35. Goods in inventory have neither fulfilled the conditions for relief nor been used in a non-qualifying manner. But provided the goods are capable of satisfying the criteria, and there is a reasonable expectation that they will do so, they are not considered to have been diverted.\n36. However, if goods in inventory will not be used in a qualifying manner within four years of the date of accounting, they have not met the conditions of relief and the importer must correct their declaration.\nDiversion of goods: Exemptions\n37. The Diversion of Imported Goods Exemption Regulations exempts imported goods that are temporarily diverted to respond to an emergency situation for the duration the goods are used in response to the emergency, or if they are consumed in the response to an emergency, from the obligation to make a correction based on diversion as per subsection 32.2(6) of the Customs Act .\nReporting diversion\n38. Multiple corrections may be required if portions of the goods are diverted to a non-qualifying use at different times.\n39. For example, 800 litres of fish-liver oil is imported with the benefits of tariff item 1504.10.10 claimed. If it is sold 200 litres at a time to different purchasers, and one or more of the purchasers do not manufacture medicaments, each sale of the oil for a non-qualifying use is a separate diversion and each must be reported.\n40. To correct a declaration of tariff classification involving diverted goods, a fully completed CAD , must be submitted. For instructions on how to complete a CAD , please refer to Memorandum D17-2-1: Adjusting Commercial Accounting Declarations .\nDate of liability for duties\n41. Where the conditions of relief have never been met, the liability for duties and taxes begins on the date of accounting.\n42. Where the conditions of relief have been met and the goods are subsequently diverted to a non-qualifying use, the date of liability for duties and taxes is the date the diversion occurred.\nReason to believe\n43. Reason to believe that a diversion has occurred starts on the date that the importer has specific information that the conditions for which relief of duty was granted are no longer met.\n44. If the importer makes any non-qualifying use of the goods, they are considered to have specific information that the goods no longer meet the conditions of relief.\n45. Where the importer sells or otherwise disposes of the goods without obtaining certification of actual use, the importer is considered to have specific information that the goods no longer meet the conditions of relief as of the date of the related sales invoice, lease agreement, contract, work order, or other document. Such goods are considered to have never qualified for the conditional relief, and the importer must correct their declaration.\n46. Where there is more than one such document the one dated closest to the date of importation applies.\nClaiming the benefits of a conditional relief tariff item after the initial accounting\n47. To claim the benefits of a conditional tariff item after the goods are accounted for, the documentation specified in the Imported Goods Records Regulations must be presented along with the CAD .\n48. Such claims are to be made under paragraph 74(1) (f) of the Customs Act and must be made within four years of the date of accounting.\n49. As stated in subsection 74(5) of the Customs Act , \"…a denial of an application for a refund under paragraph (1)( c .1), ( c .11), (e) , (f) or (g) on the basis that complete or accurate documentation has not been provided … is not to be treated for the purposes of this Act as if it were a re-determination under this Act of origin, tariff classification or value for duty.\" Therefore, a denial based on failure to provide documentation is not subject to any further request for re-determination under section 60 of the Act.\n50. However, in the event of such a denial, the importer may resubmit a request under paragraph 74(1) (f) of the Customs Act , provided they are still within the four-year time limit.\nAudits, verifications and penalties\n51. CBSA officers may perform periodic compliance verification audits or reviews under the authority of sections 42 and 42.01 of the Customs Act .\n52. Confirmation of the certification of actual use of the goods by subsequent owners may form part of such verifications.\n53. Goods found to have been incorrectly declared under a conditional tariff item, or diverted to a non-qualifying use, will be subject to a re-determination or further re-determination of the tariff classification.\n54. Any verification of the use of a conditional relief tariff item will consider only those goods that have been put into use by the importer, or have been sold, leased or disposed of in some manner after importation. The actual use of the goods that are still in the importer's inventory will not be at issue.\n55. In addition to the amount of duties owing, every person who fails to correct a declaration of tariff classification in accordance with subsections 32.2(2) of the Customs Act may be subject to a penalty under the Administrative Monetary Penalty System pursuant to section 109.1 of the Customs Act . Details are available in Memorandum D22-1-1: Administrative Monetary Penalty System .\nAdditional information\n56. For certainty regarding the tariff classification of a particular good, importers may request an advance ruling. Information on how to obtain an advance ruling may be found in Memorandum D11-11-3: Advance Rulings for Tariff Classification .\n57. An advance ruling may only consider the potential of the goods to satisfy the conditional relief requirements of a tariff item. An advance ruling does not impact the record keeping obligations including any obligations to demonstrate actual use nor does it impact the obligation that the importations actually satisfy the conditions for relief.", @@ -21247,7 +21247,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-8-5", "marginal_note": "References", - "part": "", + "part": "Conditional Relief Tariff Items", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Tariff – Subsection 2(1) and Note 3 to Chapter 99\n- Customs Act – Subsections 32.2(2) and 32.2 (6)\n- Diversion of Imported Goods Exemption Regulations – Sections 1, 2 and 3\n- Imported Goods Records Regulations\n- Prescribed Classes of Persons in Respect of Diversion of Imported Goods Regulations – Section 2\nRelated D memoranda\n- Memorandum D11-8-6: Interpretation of Section 3 of the Imported Goods Records Regulations\n- Memorandum D11-11-3: Advance Rulings for Tariff Classification\n- Memorandum D17-2-1: The Coding, Submission and Processing of Form B2 Canada Customs Adjustment Request\n- Memorandum D22-1-1: Administrative Monetary Penalty System\nSuperseded D memoranda\nD11-8-5 dated April 17, 2015\nIssuing office\nTrade Policy Division Trade Programs and Anti-dumping Directorate Commercial and Trade Branch\nContact us\nContact border information services\nRelated links\n- CARM: The new way to assess and pay duties and taxes on imported commercial goods\n- Onboarding documentation", @@ -21553,7 +21553,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-11-3", "marginal_note": "Plain language summary", - "part": "", + "part": "Advance Rulings for Tariff Classification", "division": "", "heading": "", "text": "Target audience: Importers of commercial goods Key content: When and how to apply for an advance ruling for tariff classification; how to withdraw an application; when the CBSA may decline to issue an advance ruling; appeals and requests for review; how to request modifications (changes) to an advance ruling. Keywords: CARM, imported goods, advance ruling, tariff classification, conditional relief tariff items, Import Control List, prohibited goods, reason to believe", @@ -21571,7 +21571,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-11-3", "marginal_note": "On this page", - "part": "", + "part": "Advance Rulings for Tariff Classification", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines Rulings pertaining to origin, valuation, marking, and rulings for origin under free trade agreements Who may apply for an advance ruling General information on applications for advance rulings Applications for an advance ruling for tariff classification Publication of an advance ruling Application for an advance ruling for a conditional relief tariff item Advance ruling for goods included in the Import Control List (ICL) Advance ruling for Canadian International Trade Tribunal textile tariff relief investigations Prohibited goods Withdrawing an application for an advance ruling Declining to issue an advance ruling Postponing the issuance of an advance ruling Validity and applicability of an advance ruling Reason to believe and corrections Request for review Appeal to the Canadian International Trade Tribunal Conflicting rulings, re-determinations and further re-determinations Modification or revocation of an advance ruling and goods affected Request for a modification or validation of an advance ruling Record retention and disposal Confidentiality\n- Appendix A: Content and conditions of an application for a tariff classification advance ruling or a request for a modification or validation of an advance ruling\n- Appendix B: Publication of the advance ruling\n- Appendix C: Request for exchange of information by e-mail with the Canada Border Services Agency (CBSA)\n- References\n- Contact us\n- Related links", @@ -21589,7 +21589,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-11-3", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Advance Rulings for Tariff Classification", "division": "", "heading": "", "text": "This memorandum has been revised to:\n- remove subparagraph 51(b), which states that the CBSA may decline to issue a ruling where the applicant has already been issued a national customs ruling (NCR) or a decision for the same goods subject to the application\n- reflect changes introduced by CBSA Assessment and Revenue Management (CARM), specifically, the need for importers to register their businesses in the CARM Client Portal (CCP) and delegate a business account manager\n- include a link to onboarding documentation under the Related links section\n- include a link to the CARM web page under the Related links section\n- delete the Additional information section\nThe changes relating to CARM do not affect or change any of the existing policies or procedures.", @@ -21607,7 +21607,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-11-3", "marginal_note": "Definitions", - "part": "", + "part": "Advance Rulings for Tariff Classification", "division": "", "heading": "", "text": "For the purpose of this memorandum, the following definitions apply:\nApplicant Person under whose name the advance ruling is issued. Advance ruling Tariff classification advance ruling of goods, issued under paragraph 43.1(1)(c) of the Act Authorized agent Any person who is authorized to transact business with the CBSA on behalf of the importer of the goods in Canada, or the exporter or producer of those goods outside of Canada (customs broker, trade consultant, etc.) CARM CBSA Assessment and Revenue Management ( CARM ) is a system that aims to transform the importation process. The clients will have access to the CARM Client Portal, an innovative self-service tool that modernizes how the trade community interacts with the CBSA . CARM Client Portal ( CCP ) Online client interface allowing a registered user to submit, view, and respond to the processing of the application for an advance ruling or request its withdrawal, or a modification of an advance ruling. Person An individual, a partnership, a corporation, a trust, the estate of a deceased individual or a body that is a society, a union, a club, an association, a commission or other organization of any kind. Same goods Identical goods and other models/styles of goods that have the same purpose/function as the goods that are the subject of the advance ruling, that differ in a manner (e.g., size, colour, capacity, etc.), but that are classified under the same 10-digit tariff classification number. Trade chain partner ( TCP ) Person, such as an authorized agent, importer of goods in Canada, foreign exporter, foreign producer, lawyer, accountant, carrier, foreign vendor, shipping agent, and marine agent. Trade consultant Non-licensed third party individual, partnership or corporation that provides assistance to the trade community for managing trade activities by acting as an agent for a TCP .", @@ -21625,7 +21625,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-11-3", "marginal_note": "Guidelines", - "part": "", + "part": "Advance Rulings for Tariff Classification", "division": "", "heading": "", "text": "Rulings pertaining to origin, valuation, marking, and rulings for origin under free trade agreements\n1. An application for a ruling pertaining to origin (Most-Favored-Nation Tariff or non-Free Trade Agreement ( FTA ) Preferential Tariff Treatment), valuation, or marking is to be made as a request for a national customs ruling (NCR), pursuant to Memorandum D11-11-1: National Customs Rulings .\n2. An application for a ruling on the origin of goods and their entitlement to a preferential tariff treatment under Canada’s FTA s is to be made as a request for an advance ruling pursuant to Memorandum D11-4-16: Advance Rulings For Origin Under Free Trade Agreements .\nWho may apply for an advance ruling\n3. Pursuant to the Tariff Classification Advance Rulings Regulations , an application for an advance ruling in respect of goods proposed to be imported may be made by any member of the following classes of persons:\n- importers of goods in Canada\n- persons who are authorized to account for goods under paragraph 32(6)(a) or subsection 32(7) of the Act; and\n- exporters or producers of those goods outside of Canada.\n4. The CBSA requires a written authority or a delegated authority in the CARM Client Portal ( CCP ) to act as agent when a person wishes to submit an application for an advance ruling on behalf of another person under paragraph 43.1(1)(c) of the Act. Any person who wishes to transact business with the CBSA as the agent of another person is responsible for ensuring that the proper delegated authority has been granted. When an application is submitted by an authorized agent on behalf of another person, the term “applicant” always refers to the person under whose name the ruling is issued. The advance ruling will always be issued under the applicant’s name. For more information, refer to Memorandum D1-6-1: Authority To Act As an Agent , or to the Delegation of Authority User Guide, accessible via the Onboarding documentation link in the CARM Client Portal ( CCP ) main page, provided in the Related links section of this memorandum.\nGeneral information on applications for advance rulings\n5. An application for an advance ruling may be submitted using one of these three methods: via the CCP , by e-mail, or by mail. It must include the information listed in Appendix A: Content and conditions of an application for a tariff classification advance ruling or a request for a modification or validation of an advance ruling . Refer to each section dedicated to these methods for more information.\n6. According to section 3 of the Tariff Classification Advance Ruling Regulations , “an application for an advance ruling shall be made not less than 120 days before the proposed date of importation of the goods.” Therefore, the CBSA has set a 120-day service standard for issuing an advance ruling, provided that sufficient information has been received, and will seek to issue the ruling within a shorter period if possible. If an application for an advance ruling is made less than 120 days before the importation of the goods subject to the application, or if supplementary information is required during the processing of the application, the CBSA cannot guarantee that the advance ruling will be issued before the date of the importation of the goods. Although the CBSA encourages TCP s to submit an application for an advance ruling, an advance ruling is optional and not required to import goods.\n7. If information is missing from the application for an advance ruling, the CBSA may, during its preliminary review, request supplementary information from the applicant or their authorized agent, including that a sample be sent for a CBSA laboratory analysis to obtain the composition of the goods. The request will be sent to the applicant or to their authorized agent via the applicant’s chosen method of communication. In that case, the 120-day service standard calculation will begin upon receipt of the supplementary information (e.g., a CBSA laboratory analysis report, detailed product information, etc.), provided that the information required to issue a ruling has also been submitted.\n8. The CBSA may also, beyond the preliminary review period, request supplementary information from the applicant or their authorized agent. In that case, the period of time taken between the CBSA sending the request for supplementary information and receiving the required supplementary information (e.g., a CBSA laboratory analysis report, detailed product information, etc.), will not be counted as part of the 120-day service standard calculation.\n9. The applicant or their authorized agent will be given a period of not less than 30 days from the date of the request for supplementary information to provide the requested information, or to comply with the requirements referred to in the request (e.g., provide a sample). If no response is received within the prescribed period, or if the information provided is insufficient, the CBSA may decline to issue the advance ruling.\n10. An application for an advance ruling is to be submitted for a single good and the advance ruling rendered for those goods will only apply to goods that meet the definition of “same goods” as found in paragraph 1 above. An additional application for an advance ruling should be submitted for goods that do not meet the definition of “same goods.”\n11. If an applicant or an authorized agent has difficulty obtaining proprietary information from the exporter or producer of the goods outside of Canada, they may ask for an analysis report from a private laboratory or request that the exporter or producer of those goods outside of Canada send the information directly to the CBSA . All information provided to the CBSA is protected by restrictions on use and disclosure as outlined in section 107 of the Act.\n12. The CBSA reserves the right to validate the accuracy of any information provided by the applicant or their authorized agent.\n13. The applicant or their authorized agent must not send a sample to the CBSA laboratory without having first received a request from the CBSA and are asked to advise the latter when the sample has been sent. If the goods are hazardous, the goods’ material safety data sheet must be sent to the office responsible for the processing of the application for an advance ruling, and the sample shipped directly to the CBSA laboratory.\n14. The CBSA will give consistent advance rulings with respect to applications for advance rulings based on facts and circumstances that are identical in all material respects and shall provide the reasons for the advance ruling.\n15. The person to whom the advance ruling was given (the applicant) or the authorized person must advise the CBSA if the material facts or material circumstances (e.g., composition of the goods) upon which the original ruling was based have changed.\nApplications for an advance ruling for tariff classification\nVia the CARM Client Portal\n16. The CARM Client Portal ( CCP ) provides registered importers and authorized agents with the ability to electronically submit an application for an advance ruling to the CBSA and to view these rulings. This process facilitates the application, and subsequent processing, modification, or revocation of advance rulings.\n17. The CBSA encourages TCP s to use the CCP to submit applications for advance rulings.\n18. An application for an advance ruling can be submitted via the CCP by registered CARM users having a business number ( BN9 ) and a program identifier ( RM ) (e.g., 123456789RM0001), including importers of goods in Canada, customs brokers, and trade consultants. A TCP that does not have a BN9 and RM can still submit the application by e-mail or mail in accordance with the procedures outlined in the By e-mail or by mail section of this memorandum.\n19. A TCP that wishes to submit an application for an advance ruling via the CCP , but does not yet have a BN9 and RM , must first obtain one from the Canada Revenue Agency, whose contact information can be found via the link provided in the Related links section of this memorandum. Once they have been issued a BN9 and RM , a TCP may register and create a CCP Account under one of the TCP types described above.\n20. Once the TCP has registered and created an account in CARM , they must follow the completing portal setup steps to gain access to the CCP , which is used to submit an application for an advance ruling and where the application is processed. To do so, once the TCP has created the user account in the CCP , they must link it to an existing business account. Then, the TCP can get access to a business account or request access to a business account as an employee.\n21. The advance ruling, when the application has been submitted by an importer, will be issued in their name and will be available under their business account in the CCP . When the application has been submitted by an authorized agent on behalf of an importer, the advance ruling will be issued in the name of the importer and will be available under the importer’s business account in the CCP . The authorized agent will have access to the ruling as long as the appropriate authority and system access are granted.\n22. For questions related to registration in CARM or access to the CCP , refer to the CCP Guide accessible via the Onboarding documentation link into the CCP main page, provided in the Related links section of this memorandum.\n23. An authorized agent who wishes to act on behalf of an existing TCP and under their business account (with a BN9 and RM ) must request access to the desired business account from the TCP . Please note that only a TCP with a valid CARM account may delegate access to their business account to a person who is authorized to act on their behalf.\n24. Trade consultants may create a business account in the CCP but will require a business number ( BN ) and a special importer/exporter program ( RM ) account number. To make an access request to the CCP , trade consultants must contact the CARM Client Support Helpdesk ( CCSH ) by completing the web form found at the link provided in the Related links section of this memorandum. An existing TCP may authorize the trade consultant to act on their behalf provided that the TCP has given them the appropriate Delegation of Authority.\n25. For questions related to the delegation of authority in the CCP , refer to the Delegation of Authority User Guide accessible via the Onboarding documentation link into the CCP main page, provided in the Related links section of this memorandum.\n26. For more information on how to submit an application for an advance ruling through CARM , refer to the User Guide - Managing Rulings, accessible via the Onboarding documentation link into the CCP main page, provided in the Related links section of this memorandum.\n27. If further assistance is required, contact the CCSH by completing the web form, or contact the border information service ( BIS ). The link to the web form can be found in the Related links section and the link to BIS can be found in the Contact us section of this memorandum.\nBy e-mail or by mail\n28. An application for an advance ruling has to be made in the form of an e-mail or a letter, in English or French, and must be signed by the applicant or their authorized agent. The person who signs the application for an advance ruling should have sufficient knowledge of the goods pertaining to the application.\n29. The applicant or their authorized agent who chooses to exchange information with the CBSA by e-mail must indicate, in the request for exchange of information by e-mail, their choice between encrypted and non-encrypted e-mail. This request may be made when the application for an advance ruling is sent to a CBSA Trade Operations Division office, or at any other time during the processing of the application for an advance ruling. Additionally, the applicant or their authorized agent may change their choice to exchange information with the CBSA by e-mail as well as their choice between encrypted and non-encrypted e-mail, if applicable, at any time during the processing of the application for an advance ruling.\n30. The request for exchange of information by e-mail must meet the required conditions set by the CBSA . These conditions are described in Appendix C: Request for exchange of information by e-mail with the Canada Border Services Agency (CBSA) . 31. An applicant or their authorized agent who does not indicate clearly in the request their choice between encrypted and non-encrypted e-mail, or whose request does not meet the required conditions, will have their application for an advance ruling processed using the regular exchange of information procedures (registered mail). 32. If the applicant has an office in Canada, the application for an advance ruling should be sent to the appropriate CBSA Trade Operations Division office responsible for the region where the applicant’s books and records are kept. This also applies to a non-resident importer who has an office in Canada. If the applicant does not have an office in Canada, the application for an advance ruling should be submitted to the CBSA Trade Operations Division office responsible for the region where the majority of importations are expected to occur. The CBSA Trade Operations Division office will redirect the application for an advance ruling if required and the service standard calculation will not start prior to the reception of the application by the appropriate office. The application for an advance ruling should be marked “Attention: Application for Tariff Classification Advance Ruling”. Please refer to Trade Operations Divisions: Mail and email addresses . 33. The advance ruling, when the application has been submitted by an importer of goods into Canada, an exporter or producer outside of Canada, will be issued in their name and will be sent to them via the applicant’s chosen method of communication. 34. The advance ruling, when the application has been submitted by an authorized agent on behalf of an importer of goods into Canada, an exporter or producer outside of Canada, will be issued in the name of the importer, exporter or producer and sent to them via the applicant’s chosen method of communication. The authorized agent will receive a carbon copy of the advance ruling issued in the name of their client. 35. For more information on the content and conditions of an application for a tariff classification advance ruling, refer to Appendix A: Content and conditions of an application for a tariff classification advance ruling or a request for a modification or validation of an advance ruling . Publication of an advance ruling 36. Publication of advance rulings relating to the tariff classification of goods benefits the trade community by establishing a comprehensive online repository of advance rulings, thus providing a valuable resource to assist importers in properly reporting and accounting for goods, and contributing to a uniform and transparent administration of the trade programs. Although there is no obligation to do so, the CBSA encourages the applicant or their authorized agent to consent to the publication of the advance ruling, which will allow the CBSA to publish it on its website, at the link found in the Contact us section of this memorandum. 37. The applicant or their authorized agent must indicate if they give or do not give their consent to the publication of the advance ruling and any of its future modifications. For applications for an advance ruling submitted via the CCP , this is made directly in the CCP . For applications submitted by e-mail or by mail, it is required to complete and submit Appendix B: Publication of the advance ruling with the application. Failure to provide one of the consent statements will result in either a request for supplementary information or the application for an advance ruling being declined. Please note that an applicant can revoke their consent to the publication of the advance ruling and its future modifications at any time by contacting the CBSA at the coordinates found in the Contact us section of this memorandum. 38. Published advance rulings are for reference purposes only, since a ruling applies only to importations made by the persons and under the circumstances mentioned in the Validity and applicability of an advance ruling section of this memorandum. For this reason, the CBSA encourages persons to apply for their own advance ruling. Application for an advance ruling for a conditional relief tariff item 39. The conditions specified in a conditional relief tariff item often relate to some action or use of the goods that can only be executed and confirmed after the importation of the goods. The applicant or their authorized agent can include, in the application for an advance ruling, a request regarding the eligibility of the goods for a conditional relief tariff item under Chapter 99 of the Customs Tariff , in addition to the request for a tariff classification number under Chapters 1 to 97. If it is determined that the goods, based on the information provided at the time the application for an advance ruling is submitted, may meet the condition(s) of relief set out in the Chapter 99 tariff item, the advance ruling will state that the goods may qualify for the relief and will be subject to all requirements specified in the Customs Tariff , the Act, and any relevant regulations, as well as Memorandum D11-8-5: Conditional Relief Tariff Items , and any other memorandum which may apply, including proof of actual use and the obligation to report diversions from the qualified use. 40. When the CBSA issues an advance ruling for goods that may qualify for a conditional relief tariff item found in Chapters 1 to 97 of the Customs Tariff , the advance ruling will provide two classification numbers: the classification number that applies if the condition(s) of relief is (are) met, and the classification number that applies if the condition(s) of relief cannot be met. Advance ruling for goods included in the Import Control List ( ICL ) 41. Persons interested in importing goods identified on the Import Control List , as provided for under the Export and Import Permits Act , are encouraged to apply for an advance ruling for tariff classification. For example, it may facilitate the application for import permits from Global Affairs Canada for the importation of agricultural goods subject to tariff rate quotas. 42. Since the quota status relative to particular customs transactions of agricultural goods is not known at the time of issuance of the advance ruling, both the “within access” and “over access” tariff classification numbers will be provided in the advance ruling. For more information, refer to Memorandum D19-10-2: Administration of the Export and Import Permits Act (Importations) . Advance ruling for Canadian International Trade Tribunal textile tariff relief investigations 43. The Canadian International Trade Tribunal ( CITT ) investigates requests from domestic producers for tariff relief on imported textile inputs that they use in their production operations, and makes recommendations to the Minister of Finance in respect of those requests. For more information, please contact the CBSA border information service ( BIS ) at the coordinates in the Contact us section of this memorandum. Prohibited goods 44. An advance ruling will be issued for goods that are classified under tariff items 9897.00.00 or 9898.00.00 , except for cases of goods mined, manufactured or produced wholly or in part by prison or forced labour. In such cases, the advance ruling will only include the classification number of the goods under Chapters 1 to 97 of the Customs Tariff and will not provide a decision related to the use of prison or forced labour in the mining, manufacturing or production of the goods. 45. Persons that are having difficulty determining whether goods may be classified under tariff items 9897.00.00 or 9898.00.00 , except for cases of goods mined, manufactured or produced wholly or in part by prison or forced labour, should submit an application for an advance ruling for tariff classification. The advance ruling will advise the applicant or their authorized agent whether such goods are prohibited from importation into Canada. The complete text of these tariff items can be obtained from the Customs Tariff . For more information, refer to the D9 Series of Memoranda: Prohibited Importations , and Memorandum D19-13-2: Importing and Exporting Firearms, Weapons and Devices . 46. Persons are responsible for ensuring that all goods they import or are planning on importing into Canada comply with Canadian legislation. It is the responsibility of the importing person to conduct due diligence on its supply chains to ensure that the goods they import into Canada have not been mined, manufactured or produced wholly or in part by prison or forced labour. For more information, refer to Memorandum D9-1-6: Goods Manufactured or Produced by Prison or Forced Labour . 47. Persons that are having difficulty determining whether goods may be classified under tariff item 9899.00.00 should make a request for an advance review by contacting the Prohibited Importations Unit ( PIU ) at Headquarters at piu-uip@cbsa-asfc.gc.ca . A person may submit, prior to the importation, a sample of the goods to the PIU for review and an official from the Unit will then provide an opinion regarding the admissibility of those goods into Canada. For more information, refer to Memorandum D9-1-1: Canada Border Services Agency’s Policy on the Classification of Obscene Material and Memorandum D9-1-15: Canada Border Services Agency’s Policy on the Classification of Hate Propaganda, Sedition and Treason . 48. The CBSA reserves the right to revoke an advance ruling if the goods are determined to be non-compliant with Canadian legislation. Withdrawing an application for an advance ruling 49. An application for an advance ruling may be withdrawn by the applicant or their authorized agent at any time before the ruling is issued. To do so, they must inform the CBSA office responsible for processing the advance ruling via the applicant’s chosen method of communication. The CBSA will then proceed with the withdrawal request and advise the applicant and their authorized agent that the application for an advance ruling is considered withdrawn. 50. For more information on how to withdraw an application for an advance ruling submitted via the CCP , refer to the User Guide: Managing Rulings, accessible via the Onboarding documentation link into the CCP main page, provided in the Related links section of this memorandum. Declining to issue an advance ruling 51. The CBSA may decline to issue an advance ruling in certain circumstances, including: the application for an advance ruling relates to hypothetical goods (goods that do not exist); it is not possible to determine all the material facts (i.e., the information provided is insufficient to classify the goods); the application for an advance ruling pertains to more than a single good, such as the entire contents of a commercial catalogue; supplementary information requested from the applicant or their authorized agent was not provided to the CBSA within the specified period; or the application for an advance ruling does not meet the required conditions described in Appendix A of this memorandum. 52. In cases where the CBSA declines to issue the advance ruling, the applicant and their authorized agent will be advised of this decision either by e-mail, mail, or via the CCP , depending on the applicant’s chosen method of communication. 53. The fact that the CBSA has declined to issue an advance ruling does not preclude an applicant or their authorized agent from submitting a new application once the reasons for which the issuance of the advance ruling was declined are no longer applicable and provided that the new application meets the conditions described in Appendix A: Content and conditions of an application for a tariff classification advance ruling or a request for a modification or validation of an advance ruling . Postponing the issuance of an advance ruling 54. Pursuant to the Tariff Classification Advance Ruling Regulations , an officer may postpone the issuance of an advance ruling in respect of goods where goods, other than those for which an application for an advance ruling was made, are the subject of one of the following processes, the result of which is likely to affect the advance ruling: a verification under section 42.01 of the Act; a review, re-determination or further re-determination of tariff classification under section 59, 60 or 61 of the Act, as the case may be; or a hearing before the Canadian International Trade Tribunal or any court. 55. The CBSA may postpone the issuance of an advance ruling in cases where policy interpretation is under review as a result of the circumstances noted in the paragraph above, as well as following a legislative or regulatory change. 56. In cases of postponement of the issuance of the advance ruling, the CBSA will advise the applicant and the authorized agent via the applicant’s chosen method of communication. The applicant or their authorized agent will also be advised when the reason of the postponement will no longer be applicable and that the processing of the application for the advance ruling will resume. Validity and applicability of an advance ruling 57. An advance ruling is effective either on the date on which it is issued, or on such a later date as may be specified in the advance ruling. 58. An advance ruling will apply to the same goods to those that are the subject of the advance ruling, as per the definition of “same goods” found in paragraph 1 above, and will be honoured by the CBSA only when importations of the goods subject to the ruling are made by one of the following persons: the person to whom the advance ruling was given (the applicant); persons importing the goods subject of the advance ruling directly from the person to whom the advance ruling was given (the applicant) (i.e., where the applicant is an exporter or producer of the goods outside of Canada); persons importing the goods subject of the advance ruling and selling the same goods directly to the person to whom the advance ruling was given (the applicant). 59. An advance ruling will be considered valid and will be honoured by the CBSA as long as the following conditions continue to apply to the advance ruling issued with respect to the subject goods: there is no change in the material facts, material circumstances or laws of Canada on which the ruling is based; the person to whom the advance ruling was given has acted in accordance with the ruling; and it has not been revoked. 60. It is recommended that the importer quote the advance ruling number (case number) in the appropriate area on the Commercial Accounting Declaration ( CAD ). 61. Although an importer of the goods into Canada may quote, in the CAD , an advance ruling case number that was given to another person, the CBSA is not bound by the decision found in the advance ruling with regards to that importation, unless the goods have been imported by the persons and under the circumstances mentioned in paragraph 58 and 59 above. For this reason, it is recommended that persons submit an application for an advance ruling for their own use rather than rely on a ruling issued to another person. Reason to believe and corrections 62. According to section 32.2 of the Act, as indicated in Memorandum D11-6-6: Reason to Believe and Corrections to the Declaration of Origin, Tariff Classification or Value For Duty , an advance ruling addressed directly to a person is considered a document containing specific information regarding the tariff classification of goods that gives this person “reason to believe” that a declaration is incorrect. For the purposes of the obligation to make corrections to incorrect declarations, the advance ruling applies to goods that are “same” or that are “similar” to the goods that are the subject of the advance ruling. 63. When specific information that gives “reason to believe” was available to the person prior to the issuance of the advance ruling, the person has the obligation to make corrections to all incorrect declarations for same and similar goods that have been made from the date the specific information was first available, up to a maximum of 4 years after the goods are accounted for, as per section 32.2 of the Act. Request for review 64. According to subsection 60(2) of the Act, a person may request a review of an advance ruling made under section 43.1 of the Act, within ninety days after it is given to the person. This date may not be the same as the ruling’s effective date. 65. The person to whom a modification or a revocation of an advance ruling is given (the applicant) or their authorized agent may request a review of the modification or the revocation of an advance ruling under subsection 60(2) of the Act. 66. When an advance ruling is given to an exporter or producer of goods outside of Canada, the importer of the goods in Canada cannot request a review of the advance ruling, nor will they be notified if the advance ruling is modified or revoked. 67. For more information on requests for a review made under subsection 60(2) of the Act, refer to Memorandum D11-6-7: Request Under Section 60 of the Customs Act For a Re-determination, a Further Re-determination or a Review by the President of the Canada Border Services Agency . Appeal to the Canadian International Trade Tribunal 68. The person to whom the advance ruling was issued under paragraph 60(4)(b) of the Act may file an appeal to the CITT under section 67 of the Act within 90 days of the date of that decision if they are aggrieved by that CBSA decision. Conflicting rulings, re-determinations and further re-determinations 69. In cases where the applicant has been issued conflicting national customs rulings, advance rulings rendered under section 43, re-determinations or further re-determinations rendered under sections 59, 60, 61 of the Act, the applicant should advise the CBSA . 70. When the CBSA is advised or becomes aware that national customs rulings, advance rulings, re-determinations or further re-determinations are conflicting, the CBSA may undertake a review of the issue and will, upon conclusion of that review, revoke or modify the incorrect ruling(s) or decision(s) to correct the issue. Modification or revocation of an advance ruling and goods affected 71. The CBSA may review an advance ruling at any time following its issuance. 72. As a result of the review and as stated in the Tariff Classification Advance Ruling Regulations , an officer may modify or revoke an advance ruling in respect of goods where: the advance ruling is based on an error of fact or in the tariff classification of the goods; the advance ruling must conform with a decision of a Canadian court or tribunal or a change in the laws of Canada; there is a change in the material facts or material circumstances on which the advance ruling is based; the President revises an advance ruling under paragraph 60(4)(b) of the Act. 73. Subject to this section, the modification or revocation of an advance ruling is effective on the date on which the modification or revocation is issued, or on such later date as specified in the modified or revoked ruling. 74. A modification or revocation of an advance ruling will be effective on the date it is issued. However, the CBSA may, upon request by the applicant or on its own initiative, postpone the effective date of such a modification or revocation for a period of up to 90 calendar days from the date of issuance pursuant to section 16(1) of the Tariff Classification Advance Rulings Regulations . Such a postponement shall be granted to the applicant provided they can demonstrate, to the satisfaction of the CBSA, that they relied in good faith and to their detriment on the advance ruling. 75. The evidence of reliance shall include contracts, purchase orders, past importations, or other documentation which establish that contracts for, as well as the production of goods to be imported after the modification or revocation of the advance ruling, were arranged prior to the modification or revocation, and shall specifically identify the advance ruling on which reliance is claimed. 76. A modified ruling containing a new postponed effective date, if applicable, will be issued to an applicant requesting such a postponement of the effective date of an advance ruling pursuant to subsection 16(1) of the Tariff Classification Advance Rulings Regulations . 77. An application for postponement of the effective date of the modification or revocation should be made via CARM by using the “Modify” function in the CCP , or sent by e-mail or by mail to the office that issued the modification or revocation of the advance ruling, within 90 days from the issuance of the modification or revocation. 78. A modification or revocation of an advance ruling applies to goods that are the subject of the advance ruling and are imported on or after the effective date of the modification or revocation. 79. The modification or revocation of an advance ruling also applies to goods imported before the effective date where the modification or revocation is: To the detriment of the person to whom the advance ruling was given and that person has not acted in accordance with the advance ruling; or To the benefit of the person to whom the advance ruling was given. 80. The person to whom the advance ruling was given (the applicant) may have to make corrections to incorrect declarations or may apply for refunds of duties when the modification or revocation also applies to goods imported before the effective date of the modification or revocation. For more information, refer to Memorandum D11-6-6: Reason to Believe and Corrections to the Declaration of Origin, Tariff Classification or Value For Duty , and Memorandum D6-2-3: Refund of Duties . Request for a modification or validation of an advance ruling 81. Please note that the following section does not apply to advance rulings that are appealed or issued under sections 60 or 67 of the Act. 82. A person to whom the advance ruling was given (the applicant) or their authorized agent may submit a request to the CBSA for the determination of the validity of the advance ruling at any time following a change in the material facts or material circumstances, a decision taken by a Canadian court or tribunal, or a change in the laws of Canada, including updates to the Customs Tariff schedule, that could have affected the advance ruling. Such requests for determination of the validity of an advance ruling must be submitted to the CBSA either through the CCP , by e-mail , or by mail. For more information, refer to the User Guide: Managing Rulings, accessible via the Onboarding documentation link into the CCP main page, provided in the Related links section of this memorandum. 83. If the material facts or material circumstances have changed since the initial ruling was issued, the person to whom the advance ruling was given (the applicant) or their authorized agent should clearly indicate this in their request for a modification or validation and provide all relevant details. The CBSA may require supplementary information to determine the tariff classification and/or origin of the goods subject to the request for modification or validation. 84. The CBSA recommends that TCP s use the CCP to submit a request for a modification or validation of a ruling to the CBSA . For more information on CARM , refer to the link provided in the Related links section of this memorandum. 85. For cases where the application for an advance ruling has been submitted via the CCP and where this advance ruling has been issued via the CCP , the request for a modification or validation of the advance ruling must be submitted by using the “Modify” function in the CCP . For more information, refer to the User Guide: Managing Rulings, accessible via the Onboarding documentation link into the CCP main page, provided in the Related links section of this memorandum. 86. For cases where the application for an advance ruling has been submitted by e-mail or mail and where the advance ruling has been issued via the CCP , the request for modification or validation of an advance ruling may be submitted via the CCP as a “new application for an AR ” if the person to whom the advance ruling was given (the applicant) or their authorized agent is registered in CARM . For more information, refer to the User Guide: Managing Rulings, accessible via the Onboarding documentation link into the CCP main page, provided in the Related links section of this memorandum. 87. Alternatively, for cases where the application for an advance ruling has not been requested nor issued via the CCP , the request for a modification or validation of an advance ruling may be submitted by the applicant or their authorized agent by e-mail or mail to the CBSA office where the original advance ruling was issued and must be titled \"Request for a modification or validation of Ruling XXXXXX ( TRS , TCMS or CARM number)\". Please attach a copy of the original ruling to facilitate the processing of the modification or validation request. 88. Following the receipt of a request for modification or validation of a ruling, if the CBSA determines that the tariff classification and/or the origin (when applicable) of the goods remains unchanged, a validation letter confirming the initial decision will be issued. If the CBSA determines that the tariff classification and/or the origin (when applicable) of the goods has changed, a modified ruling will be issued. The advance ruling may also be revoked in certain cases, e.g., cases where the tariff classification number has been deleted from the Customs Tariff , etc. 89. The CBSA will advise the person to whom the advance ruling was given (the applicant) and their authorized agent of the result of the review either through the CCP , by e-mail or by mail, depending on the applicant’s chosen method of communication. The 120-day service standard applies to a request for a modification or validation of an advance ruling, the same service standard as an application for an advance ruling. For more information, refer to the Modification or revocation of an advance ruling and goods affected section of this memorandum. Record retention and disposal 90. The advance ruling and its supporting documentation are subject to the CBSA ’s record retention and disposal procedures. The applicant or their authorized agent who wishes to have the application for an advance ruling, supporting literature and/or sample returned to them has to submit a request at the time the application is submitted to the CBSA , and is responsible for providing the appropriate packaging, labelling, and postage. If such request is not submitted as required, the CBSA will consider the request but cannot guarantee that the supporting literature and/or sample will be returned. Confidentiality 91. Information collected by the CBSA for the purposes of the Act, which includes information collected for the purposes of the issuance of an advance ruling, is subject to the restrictions on use and disclosure under section 107 of the Act. The only information with respect to an advance ruling that may be disclosed to a party other than the applicant is whether a specific advance ruling remains in effect, or has been revoked or modified. Any other information regarding a particular advance ruling must be obtained from the applicant or their authorized agent. The CBSA will only share advance rulings containing confidential business information obtained by the CBSA with a person other than the applicant with the written permission of the owner of the confidential business information. However, if the applicant or their authorized agent consents to the publication of the advance ruling in its entirety, such information will be included in the advance ruling. Appendix A: Content and conditions of an application for a tariff classification advance ruling or a request for a modification or validation of an advance ruling 1. An application for an advance ruling or a request for a modification or validation of an advance ruling must be made in English or French, and supported by complete information as found below. 2. The applicant must provide their business number, when such a number has been issued to them. 3. An application for an advance ruling or a request for a modification or validation of an advance ruling must contain the name, telephone number, mailing address, and e-mail address, if the application was submitted by e-mail or mail, of a contact person who has full knowledge of the goods, is able to answer the questions relating to the application, and know to whom the CBSA may direct inquiries. 4. An application for an advance ruling or a request for a modification or validation of an advance ruling must contain a statement as to whether the applicant is an importer of the goods in Canada, or an exporter or producer of those goods outside of Canada. 5. An application for an advance ruling or a request for a modification of an advance ruling must contain the signature of the importer of the goods in Canada, the exporter or producer of those goods outside of Canada, or of their authorized agent. Please note that this requirement does not apply to applications submitted via the CCP . 6. An application for an advance ruling or a request for a modification or validation of an advance ruling can be submitted by an authorized agent on behalf of the applicant. Such applications must be accompanied by a valid written Power of Attorney ( POA ), as defined in Memorandum D1-6-1: Authority To Act As an Agent , signed by the applicant, authorizing the person to act on behalf of an importer of the goods in Canada, or an exporter or producer of those goods outside of Canada. The CBSA retains the right to ensure the validity of the POA submitted. In cases where the application is submitted via the CCP , the authorized agent must request the appropriate delegated authority from the applicant via the system. 7. An application for an advance ruling must include one of the two consent to the publication statements provided in Appendix B of this memorandum, either giving or refusing to give consent to the publication of the advance ruling and to its future modifications by the CBSA . In cases where the application for an advance ruling is submitted by e-mail or mail, the consent to the publication statement must be signed by the person to whom the ruling will be issued. In cases where the application for an advance ruling is submitted via the CCP , the question relating to consent to the publication must be answered. Please note that an applicant can revoke their consent to the publication of the advance ruling and its future modifications at any time by contacting the CBSA at the coordinates found in the Contact us section of this memorandum. 8. The applicant who chooses to exchange information by e-mail with the CBSA must complete the request to exchange information by e-mail with the CBSA found in Appendix C: Request for exchange of information by e-mail with the Canada Border Services Agency (CBSA) of this memorandum and it must be signed by the person to whom the ruling will be issued. Ideally, this request may be made when the application for an advance ruling is submitted, or at any other time during the processing of the application for an advance ruling. Additionally, the applicant may change their choice to exchange information with the CBSA by e-mail as well as their choice between encrypted and non-encrypted e-mail , if applicable, at any time during the processing of the application for an advance ruling. 9. If the applicant is the importer of the goods in Canada, an application for an advance ruling must contain: the name and address of the exporter or producer of those goods outside Canada; If the applicant is the exporter of those goods outside of Canada, an application for an advance ruling must contain the name and address of the producer of those goods outside of Canada (if not the same person). The name of the importer(s) of those goods in Canada must also be included; If the applicant is the producer of those goods outside of Canada, an application for an advance ruling must contain the name and address of the exporter of those goods outside Canada (if not the same person), and the name of the importer(s) of those goods in Canada. 10. An application for an advance ruling must include the principal ports of entry through which it is anticipated the goods subject to the application for an advance ruling will be imported. If the port of entry is not known, the applicant must insert “N/A” (not applicable) in the required field or statement. 11. An application for an advance ruling must include a statement, on the basis of the applicant’s knowledge, as to whether the goods that are subject of the application for an advance ruling are, or have been, the subject of: a verification of tariff classification; an administrative review or appeal; a judicial or quasi-judicial review; or an application for an advance ruling 12. An application for an advance ruling must provide, on the basis of the applicant’s knowledge, information as to whether the goods subject to the application have previously been imported into Canada. 13. An application for an advance ruling or a request for a modification or validation of an advance ruling must contain sufficient information relating to the goods subject to the application, including, but not limited to: a detailed description of the goods, including the trade name or commercial, common or technical designation, where applicable; the composition of the goods including, where applicable: precise dimensions, respective proportions in percentage or weight, structure of fibres (woven, knitted or otherwise manufactured), etc.; a description of the process by which the goods are manufactured; a description of the packaging in which the goods are contained; the anticipated use of the goods; the literature, drawings, photographs, schematics, etc. for the goods provided by the producer. Note: Descriptions consisting only of part numbers, trade names, and the like are not satisfactory. The CBSA accepts an application for an advance ruling only once sufficient information to issue a ruling is received. 14. An application for an advance ruling should contain the suggested tariff classification number of the goods by the applicant, and the rationale supporting this suggestion. 15. In cases where the application for an advance ruling or a request for a modification or validation of an advance ruling is submitted via the CCP and for which some of the information required is not available, the applicant may insert “N/A” in the appropriate fields. It is important to note that the CBSA may request supplementary information at any time during the processing of the application. Appendix B: Publication of the advance ruling Disclaimer There is no obligation for the applicant to consent to the publication of the advance ruling and its future modifications with the CBSA . The decision to not consent to the publication of the advance ruling and its future modifications will have no bearing on any decision rendered by the CBSA with respect to the issued ruling(s), nor will it have any adverse consequences relating to the CBSA ’s processing of the application of the advance ruling. Please note that an applicant can revoke their consent to the publication of the advance ruling and its future modifications at any time by contacting the CBSA . 1) Consent to the publication of the advance ruling and its future modifications I, (name of individual) of (importer/exporter or producer outside Canada/authorized agent) , hereby give my consent and allow the Canada Border Services Agency ( CBSA ) to publish on the CBSA ’s website, the entirety of the advance ruling issued to me by the CBSA , and its future modifications, in respect of ( name of subject goods ), in both official languages. Signature Date 2) Do not consent to the publication of the advance ruling I, (name of individual) of ( importer/exporter or producer outside Canada/authorized agent) , hereby confirm that I do not give my consent to allow the Canada Border Services Agency ( CBSA ) to publish the advance ruling issued to me by the CBSA, in respect of ( name of subject goods ). Signature Date Appendix C: Request for exchange of information by e-mail with the Canada Border Services Agency ( CBSA ) 1. The CBSA encourages the exchange of information by e-mail with the applicant. 2. The request for exchange of information by e-mail must meet the required conditions set by the CBSA . 3. The applicant who chooses to exchange information with the CBSA by encrypted or non-encrypted e-mail must indicate, in the request for exchange of information by e-mail , their choice between encrypted and non-encrypted e-mail . This request may be made at the time when the application for an advance ruling is sent to a CBSA Trade Operations Division office, or at any other time during the processing of the application for an advance ruling. Additionally, the applicant may change their choice to exchange information with the CBSA by e-mail as well as their choice between encrypted and non-encrypted e-mail , if applicable, at any time during the processing of the application for an advance ruling. 4. An applicant who does not indicate clearly in the request for exchange of information by e-mail with the CBSA their choice between encrypted and non-encrypted e-mail , or when the request does not meet the required conditions, will have their application for an advance ruling processed using the regular exchange of information procedures (registered mail). 5. The applicant must provide a valid e-mail address as well as their consent to exchange information by e-mail with the CBSA . An authorized agent, as per Memorandum D1-6-1: Authority To Act as Agent , may present a request for exchange of information by e-mail with the CBSA on behalf of their client. The applicant is responsible for advising the CBSA of any contact information changes (phone number, e-mail address, etc.) 6. The applicant who elects to use encrypted e-mail for the processing of their application must ensure to use compatible software (Winzip). 7. When the request meets the required conditions, the CBSA will accept the request for exchange of information by e-mail with the CBSA and will send all documents related to the application for an advance ruling to the applicant, either by encrypted or non-encrypted e-mail , depending on the choice indicated. 8. A new request for exchange of information by e-mail with the CBSA must be submitted for each unique application for an advance ruling (including all communications relevant to the application). 9. The CBSA will seek to obtain an electronic delivery and read receipt from the applicant for each e-mail exchanged during the processing of the application for an advance ruling. If it is not possible to obtain an electronic delivery and read receipt, other forms of acknowledgement will be accepted ( e-mail , phone call, etc.) The reception date of the documents is deemed to be the date when the e-mail is sent. 10. The CBSA does not guarantee the security of electronic communications. In consenting to communicate with the CBSA by e-mail , the applicant accepts all inherent risks with this mode of communication and thus relieves the CBSA from all responsibility, present and future, related to the protection of the information while it is being exchanged by e-mail . 11. For more information on the procedures relating to the exchange of information by e-mail with the CBSA , contact the border information service ( BIS ) or a CBSA Trade Operations Division office. Consent statement “I choose to communicate by {non-encrypted/encrypted} (please indicate your choice) e-mail with the CBSA during the processing of the application for an advance ruling ( AR ). This includes the sending and receiving of documents, as well as any other correspondence required during the processing of the application for an AR . I authorize the communication by e-mail for all exchanges and I accept all inherent risks. I hereby relieve the CBSA from any responsibility, present and future, in relation to the protection of the information exchanged by e-mail . I have read and I accept the conditions of this agreement.” Signature: Date: Case number (if already given by the CBSA ): Name of the goods that are the subject of the AR: Name of the applicant / authorized person: Business name: Occupation/Title: Business number (BN): Telephone number: E-mail address: References Consult these resources for further information. Applicable legislation Customs Act Tariff Classification Advance Rulings Regulations Customs Tariff Import Control List Export and Import Permits Act Related D memoranda Memorandum D1-6-1: Authority To Act As an Agent Memorandum D6-2-3: Refund of Duties Memorandum D1-8-1: Licensing of Customs Brokers D9 Series: Prohibited Importations Memorandum D9-1-1: Canada Border Services Agency's Policy on the Classification of Obscene Material Memorandum D9-1-6: Goods Manufactured or Produced by Prison or Forced Labour Memorandum D9-1-15: Canada Border Services Agency's Policy on the Classification of Hate Propaganda, Sedition and Treason Memorandum 11-4-16: Advance Rulings for Origin Under Free Trade Agreements Memorandum D11-6-6: Reason to Believe and Corrections to the Declaration of Origin, Tariff Classification or Value For Duty Memorandum D11-6-7: Request Under Section 60 of the Customs Act For a Re-determination, a Further Re-determination or a Review by the President of the Canada Border Services Agency Memorandum D11-8-5: Conditional Relief Tariff Items Memorandum 11-11-1: National Customs Rulings Memorandum D17-1-10: Coding of Customs Accounting Documents Memorandum D19-10-2: Administration of the Export and Import Permits Act (Importations) Memorandum D19-13-2: Importing and Exporting Firearms, Weapons and Devices Superseded D memoranda D11-11-3, dated November 1, 2023 Issuing office Trade Policy Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch Contact us Contact border information services Related links CARM: Assess and pay duties and taxes on imported commercial goods CARM Client Portal onboarding documentation Canadian International Trade Tribunal Canada Revenue Agency CARM Client Support Help Desk (CCSH) web form Global Affairs Canada CARM Client Portal (CCP) main page Trade Operations Divisions offices", @@ -21643,7 +21643,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-11-3", "marginal_note": "Appendix A: Content and conditions of an application for a tariff classification advance ruling or a request for a modification or validation of an advance ruling", - "part": "", + "part": "Advance Rulings for Tariff Classification", "division": "", "heading": "", "text": "1. An application for an advance ruling or a request for a modification or validation of an advance ruling must be made in English or French, and supported by complete information as found below.\n2. The applicant must provide their business number, when such a number has been issued to them.\n3. An application for an advance ruling or a request for a modification or validation of an advance ruling must contain the name, telephone number, mailing address, and e-mail address, if the application was submitted by e-mail or mail, of a contact person who has full knowledge of the goods, is able to answer the questions relating to the application, and know to whom the CBSA may direct inquiries.\n4. An application for an advance ruling or a request for a modification or validation of an advance ruling must contain a statement as to whether the applicant is an importer of the goods in Canada, or an exporter or producer of those goods outside of Canada.\n5. An application for an advance ruling or a request for a modification of an advance ruling must contain the signature of the importer of the goods in Canada, the exporter or producer of those goods outside of Canada, or of their authorized agent. Please note that this requirement does not apply to applications submitted via the CCP .\n6. An application for an advance ruling or a request for a modification or validation of an advance ruling can be submitted by an authorized agent on behalf of the applicant. Such applications must be accompanied by a valid written Power of Attorney ( POA ), as defined in Memorandum D1-6-1: Authority To Act As an Agent , signed by the applicant, authorizing the person to act on behalf of an importer of the goods in Canada, or an exporter or producer of those goods outside of Canada. The CBSA retains the right to ensure the validity of the POA submitted. In cases where the application is submitted via the CCP , the authorized agent must request the appropriate delegated authority from the applicant via the system.\n7. An application for an advance ruling must include one of the two consent to the publication statements provided in Appendix B of this memorandum, either giving or refusing to give consent to the publication of the advance ruling and to its future modifications by the CBSA . In cases where the application for an advance ruling is submitted by e-mail or mail, the consent to the publication statement must be signed by the person to whom the ruling will be issued. In cases where the application for an advance ruling is submitted via the CCP , the question relating to consent to the publication must be answered. Please note that an applicant can revoke their consent to the publication of the advance ruling and its future modifications at any time by contacting the CBSA at the coordinates found in the Contact us section of this memorandum.\n8. The applicant who chooses to exchange information by e-mail with the CBSA must complete the request to exchange information by e-mail with the CBSA found in Appendix C: Request for exchange of information by e-mail with the Canada Border Services Agency (CBSA) of this memorandum and it must be signed by the person to whom the ruling will be issued. Ideally, this request may be made when the application for an advance ruling is submitted, or at any other time during the processing of the application for an advance ruling. Additionally, the applicant may change their choice to exchange information with the CBSA by e-mail as well as their choice between encrypted and non-encrypted e-mail , if applicable, at any time during the processing of the application for an advance ruling.\n9. If the applicant is the importer of the goods in Canada, an application for an advance ruling must contain:\n- the name and address of the exporter or producer of those goods outside Canada;\n- If the applicant is the exporter of those goods outside of Canada, an application for an advance ruling must contain the name and address of the producer of those goods outside of Canada (if not the same person). The name of the importer(s) of those goods in Canada must also be included;\n- If the applicant is the producer of those goods outside of Canada, an application for an advance ruling must contain the name and address of the exporter of those goods outside Canada (if not the same person), and the name of the importer(s) of those goods in Canada.\n10. An application for an advance ruling must include the principal ports of entry through which it is anticipated the goods subject to the application for an advance ruling will be imported. If the port of entry is not known, the applicant must insert “N/A” (not applicable) in the required field or statement.\n11. An application for an advance ruling must include a statement, on the basis of the applicant’s knowledge, as to whether the goods that are subject of the application for an advance ruling are, or have been, the subject of:\n- a verification of tariff classification;\n- an administrative review or appeal;\n- a judicial or quasi-judicial review; or\n- an application for an advance ruling\n12. An application for an advance ruling must provide, on the basis of the applicant’s knowledge, information as to whether the goods subject to the application have previously been imported into Canada.\n13. An application for an advance ruling or a request for a modification or validation of an advance ruling must contain sufficient information relating to the goods subject to the application, including, but not limited to:\n- a detailed description of the goods, including the trade name or commercial, common or technical designation, where applicable;\n- the composition of the goods including, where applicable: precise dimensions, respective proportions in percentage or weight, structure of fibres (woven, knitted or otherwise manufactured), etc.;\n- a description of the process by which the goods are manufactured;\n- a description of the packaging in which the goods are contained;\n- the anticipated use of the goods;\n- the literature, drawings, photographs, schematics, etc. for the goods provided by the producer.\nNote: Descriptions consisting only of part numbers, trade names, and the like are not satisfactory. The CBSA accepts an application for an advance ruling only once sufficient information to issue a ruling is received.\n14. An application for an advance ruling should contain the suggested tariff classification number of the goods by the applicant, and the rationale supporting this suggestion.\n15. In cases where the application for an advance ruling or a request for a modification or validation of an advance ruling is submitted via the CCP and for which some of the information required is not available, the applicant may insert “N/A” in the appropriate fields. It is important to note that the CBSA may request supplementary information at any time during the processing of the application.", @@ -21661,7 +21661,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-11-3", "marginal_note": "Appendix B: Publication of the advance ruling", - "part": "", + "part": "Advance Rulings for Tariff Classification", "division": "", "heading": "", "text": "Disclaimer\nThere is no obligation for the applicant to consent to the publication of the advance ruling and its future modifications with the CBSA . The decision to not consent to the publication of the advance ruling and its future modifications will have no bearing on any decision rendered by the CBSA with respect to the issued ruling(s), nor will it have any adverse consequences relating to the CBSA ’s processing of the application of the advance ruling.\nPlease note that an applicant can revoke their consent to the publication of the advance ruling and its future modifications at any time by contacting the CBSA .\n1) Consent to the publication of the advance ruling and its future modifications\nI, (name of individual) of (importer/exporter or producer outside Canada/authorized agent) , hereby give my consent and allow the Canada Border Services Agency ( CBSA ) to publish on the CBSA ’s website, the entirety of the advance ruling issued to me by the CBSA , and its future modifications, in respect of ( name of subject goods ), in both official languages. Signature Date\n2) Do not consent to the publication of the advance ruling\nI, (name of individual) of ( importer/exporter or producer outside Canada/authorized agent) , hereby confirm that I do not give my consent to allow the Canada Border Services Agency ( CBSA ) to publish the advance ruling issued to me by the CBSA, in respect of ( name of subject goods ). Signature Date", @@ -21679,7 +21679,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-11-3", "marginal_note": "Appendix C: Request for exchange of information by e-mail with the Canada Border Services Agency ( CBSA )", - "part": "", + "part": "Advance Rulings for Tariff Classification", "division": "", "heading": "", "text": "1. The CBSA encourages the exchange of information by e-mail with the applicant.\n2. The request for exchange of information by e-mail must meet the required conditions set by the CBSA .\n3. The applicant who chooses to exchange information with the CBSA by encrypted or non-encrypted e-mail must indicate, in the request for exchange of information by e-mail , their choice between encrypted and non-encrypted e-mail . This request may be made at the time when the application for an advance ruling is sent to a CBSA Trade Operations Division office, or at any other time during the processing of the application for an advance ruling. Additionally, the applicant may change their choice to exchange information with the CBSA by e-mail as well as their choice between encrypted and non-encrypted e-mail , if applicable, at any time during the processing of the application for an advance ruling.\n4. An applicant who does not indicate clearly in the request for exchange of information by e-mail with the CBSA their choice between encrypted and non-encrypted e-mail , or when the request does not meet the required conditions, will have their application for an advance ruling processed using the regular exchange of information procedures (registered mail).\n5. The applicant must provide a valid e-mail address as well as their consent to exchange information by e-mail with the CBSA . An authorized agent, as per Memorandum D1-6-1: Authority To Act as Agent , may present a request for exchange of information by e-mail with the CBSA on behalf of their client. The applicant is responsible for advising the CBSA of any contact information changes (phone number, e-mail address, etc.)\n6. The applicant who elects to use encrypted e-mail for the processing of their application must ensure to use compatible software (Winzip).\n7. When the request meets the required conditions, the CBSA will accept the request for exchange of information by e-mail with the CBSA and will send all documents related to the application for an advance ruling to the applicant, either by encrypted or non-encrypted e-mail , depending on the choice indicated.\n8. A new request for exchange of information by e-mail with the CBSA must be submitted for each unique application for an advance ruling (including all communications relevant to the application).\n9. The CBSA will seek to obtain an electronic delivery and read receipt from the applicant for each e-mail exchanged during the processing of the application for an advance ruling. If it is not possible to obtain an electronic delivery and read receipt, other forms of acknowledgement will be accepted ( e-mail , phone call, etc.) The reception date of the documents is deemed to be the date when the e-mail is sent.\n10. The CBSA does not guarantee the security of electronic communications. In consenting to communicate with the CBSA by e-mail , the applicant accepts all inherent risks with this mode of communication and thus relieves the CBSA from all responsibility, present and future, related to the protection of the information while it is being exchanged by e-mail .\n11. For more information on the procedures relating to the exchange of information by e-mail with the CBSA , contact the border information service ( BIS ) or a CBSA Trade Operations Division office.\nConsent statement\n“I choose to communicate by {non-encrypted/encrypted} (please indicate your choice) e-mail with the CBSA during the processing of the application for an advance ruling ( AR ). This includes the sending and receiving of documents, as well as any other correspondence required during the processing of the application for an AR . I authorize the communication by e-mail for all exchanges and I accept all inherent risks. I hereby relieve the CBSA from any responsibility, present and future, in relation to the protection of the information exchanged by e-mail . I have read and I accept the conditions of this agreement.”\nSignature: Date: Case number (if already given by the CBSA ): Name of the goods that are the subject of the AR: Name of the applicant / authorized person: Business name: Occupation/Title: Business number (BN): Telephone number: E-mail address:", @@ -21697,7 +21697,7 @@ "act_name": "CBSA D-Memoranda", "section": "D11-11-3", "marginal_note": "References", - "part": "", + "part": "Advance Rulings for Tariff Classification", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Act\n- Tariff Classification Advance Rulings Regulations\n- Customs Tariff\n- Import Control List\n- Export and Import Permits Act\nRelated D memoranda\n- Memorandum D1-6-1: Authority To Act As an Agent\n- Memorandum D6-2-3: Refund of Duties\n- Memorandum D1-8-1: Licensing of Customs Brokers\n- D9 Series: Prohibited Importations\n- Memorandum D9-1-1: Canada Border Services Agency's Policy on the Classification of Obscene Material\n- Memorandum D9-1-6: Goods Manufactured or Produced by Prison or Forced Labour\n- Memorandum D9-1-15: Canada Border Services Agency's Policy on the Classification of Hate Propaganda, Sedition and Treason\n- Memorandum 11-4-16: Advance Rulings for Origin Under Free Trade Agreements\n- Memorandum D11-6-6: Reason to Believe and Corrections to the Declaration of Origin, Tariff Classification or Value For Duty\n- Memorandum D11-6-7: Request Under Section 60 of the Customs Act For a Re-determination, a Further Re-determination or a Review by the President of the Canada Border Services Agency\n- Memorandum D11-8-5: Conditional Relief Tariff Items\n- Memorandum 11-11-1: National Customs Rulings\n- Memorandum D17-1-10: Coding of Customs Accounting Documents\n- Memorandum D19-10-2: Administration of the Export and Import Permits Act (Importations)\n- Memorandum D19-13-2: Importing and Exporting Firearms, Weapons and Devices\nSuperseded D memoranda\nD11-11-3, dated November 1, 2023\nIssuing office\nTrade Policy Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch", @@ -24253,7 +24253,7 @@ "act_name": "CBSA D-Memoranda", "section": "D14-1-2", "marginal_note": "Disclosure of Normal Values, Export Prices, and Amounts of Subsidy Established Under the Special Import Measures Act (part 1)", - "part": "", + "part": "Disclosure of Normal Values, Export Prices, and Amounts of Subsidy Established Under the Special Import Measures Act", "division": "", "heading": "", "text": "Memorandum D14-1-2: Disclosure of Normal Values, Export Prices, and \nAmounts of Subsidy Established Under the Special Import Measures Act \nISSN 2369-2391 \nOttawa, October 21, 2024 \nThis memorandum explains the policy respecting the release of normal values, export prices and amounts \nof subsidy to importers. \nOn this page \n Updates made to this D-memo \n Guidelines \n References \n Contact us \n Related links \nUpdates made to this D-memo \nThis memorandum is revised to reflect the adoption of the CBSA Assessment and Revenue Management \n(CARM) as the official system of record for the collection of duties and taxes, specifically the necessity of \nan Exporter ID, as well as to reflect appropriate disclosures by the CBSA. \nGuidelines and general information \n1. Specific normal values and export prices are generally considered to be confidential and are not \npublicized or available to the general public. The amount of subsidy calculated for specific exporters who \nhave cooperated in a dumping and/or subsidy investigation will normally be provided in the CBSA's public \ndecision documents, which are available on the CBSA Web site. \n2. The CBSA has exporters of goods subject to one or more SIMA measures in force obtain an Exporter \nID comprised of a Business Number and Program Account (BN15) generated by the Canada Revenue \nAgency. These Exporter IDs, alongside Model IDs, are made publically available on the CBSA’s \nMeasures in Force website. An Exporter ID and Model IDs is required to give effect to specific normal \nvalues, export price deductions or amounts of subsidy. Importers should consult the \"Information \nRequired on Customs Documents\" section on the Measures in Force web page for specific information \nrequired for each SIMA measure.3. Importers should contact their respective exporters to obtain specific \nnormal values, export prices and, if applicable, the amount of subsidy. However, this information may be \nreleased by the CBSA for purposes of: \n (a) Releasing goods or accounting for goods released \nCBSA officers may release normal values, export prices and amounts of subsidy to importers on a \nneed-to-know basis, i.e. to obtain release of a shipment of goods or account for goods previously \nreleased. \n (b) Determining potential liability for provisional duty, anti-dumping duty and countervailing duty on \ngoods in-transit \nCBSA officers may provide normal values, export prices and amounts of subsidy to an importer \nrelative to goods, which the importer has purchased and which are in transit. \n (c) Determining potential liability for provisional duty, anti-dumping duty and countervailing duty on \na possible importation \nCBSA officers may inform a potential importer whether quoted prices will incur SIMA duties. Under \nno circumstances will normal values, export prices or the amounts of subsidy be provided on a \npossible importation. \n4. Requests for normal values, export prices or amounts of subsidy and potential duty liabilities are to be ", @@ -24271,7 +24271,7 @@ "act_name": "CBSA D-Memoranda", "section": "D14-1-2", "marginal_note": "Disclosure of Normal Values, Export Prices, and Amounts of Subsidy Established Under the Special Import Measures Act (part 2)", - "part": "", + "part": "Disclosure of Normal Values, Export Prices, and Amounts of Subsidy Established Under the Special Import Measures Act", "division": "", "heading": "", "text": "made in writing and accompanied by a proof of purchase, proof that the goods are in-transit, or proof of \nthe price offered by the exporter. \n5. For certain goods, such as capital goods, the amount of anti-dumping duty or countervailing duty \npayable cannot be conclusively established prior to the entry of the goods. In such instances, the CBSA \nmay require access to information relating to actual production costs, as well as other information relevant \nto determine the normal value, the export price, or the amount of subsidy not normally available or \nverifiable in advance of importation. Under certain circumstances, the CBSA may provide the exporter \n\nand importer with an estimate of the assessment, based on information provided in advance of actual \nproduction and shipment. The provision of such an estimate is not to be construed as limiting the CBSA in \ndetermining the actual assessment on the goods as provided for in the Special Import Measures Act. \nPlease contact the Enforcement officer assigned to the case, as listed on the Measures in force web \npage, for more information. \nReferences \nConsult these resources for further information. \nApplicable legislation \n Special Import Measures Act \nSuperseded D-memoranda \nD14-1-2 dated January 21, 2009 \nIssuing office \nPolicy Integration, Planning and Performance Division \nTrade and Anti-dumping Programs Directorate \nCommercial and Trade Branch \nContact us \nFor more information, within Canada call the Border Information Service at 1-800-461-9999. From outside \nCanada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available \nMonday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-\n335-3237. \nContact border information services", @@ -24289,7 +24289,7 @@ "act_name": "CBSA D-Memoranda", "section": "D14-1-3", "marginal_note": "Plain language summary", - "part": "", + "part": "Re-determinations and Appeals Under the Special Import Measures Act", "division": "", "heading": "", "text": "Target audience: Importers of commercial goods; governments of Canada-United States-Mexico Agreement (CUSMA) countries\nKey content: How and when to request a re-determination of anti-dumping and/or countervailing duties (that is, duties meant to prevent unfairly traded imports from causing injury to Canadian industry); what can be anti-dumping ; who can make a request; how and when to appeal a re-determination .\nKeywords: CARM, imported goods, anti-dumping countervailing, re-determination of duties, appeals, scope rulings\nOn this page Updates made to this D-memo Guidelines Filing a request for re-determination with the CBSA Applying a scope ruling Applying an anti-circumvention decision Filing an appeal of a president's re-determination References Contact us", @@ -24307,7 +24307,7 @@ "act_name": "CBSA D-Memoranda", "section": "D14-1-3", "marginal_note": "On this page", - "part": "", + "part": "Re-determinations and Appeals Under the Special Import Measures Act", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Guidelines Filing a request for re-determination with the CBSA Applying a scope ruling Applying an anti-circumvention decision Filing an appeal of a president's re-determination\n- References\n- Contact us", @@ -24325,7 +24325,7 @@ "act_name": "CBSA D-Memoranda", "section": "D14-1-3", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Re-determinations and Appeals Under the Special Import Measures Act", "division": "", "heading": "", "text": "This memorandum has been revised to reflect the adoption of the Canada Border Services Agency ( CBSA ) Assessment and Revenue Management (CARM) as the official system of record for the collection of duties and taxes, including the necessity of an exporter identification number (ID).", @@ -24343,7 +24343,7 @@ "act_name": "CBSA D-Memoranda", "section": "D14-1-3", "marginal_note": "Guidelines", - "part": "", + "part": "Re-determinations and Appeals Under the Special Import Measures Act", "division": "", "heading": "", "text": "1. After an assessment of anti-dumping and/or countervailing duties has been made, the Special Import Measures Act (SIMA) provides for several levels of re-determinations and appeals. Re-determinations can be made by a designated officer or the President of the CBSA (the president). The president's re-determination may be further appealed to the Canadian International Trade Tribunal (the tribunal), or to a binational panel in the case of goods of a Canada-United States-Mexico Agreement country.\nFiling a request for re-determination with the CBSA\n2. The first level of review for a determination or deemed determination made under section 56 of SIMA is a designated officer re-determination . Under section 57 of SIMA, the designated officer may re-determine any determination where a request is made, or where the designated officer deems it advisable. The second level of review is a re-determination by the president. Under section 59 of SIMA, the president may re-determine any determination or re-determination made by a designated officer where a request is made, or where the president deems it advisable.\n3. A request for re-determination cannot be filed with respect to provisional duties as these duties will either be refunded or finalized after a tribunal order or finding. With respect to the final assessments of these duties, which are made in accordance with section 55 of SIMA, a request for re-determination may be filed with the president.\n4. For information on the liability, payment and refund of provisional, anti-dumping , or countervailing duty, and on the CBSA's enforcement of the tribunal findings or orders, please refer to Memorandum D14-1-7 : Assessment and Payment of Duties Under the Special Import Measures Act .\nWhat can be anti-dumping\n5. A request for re-determination may cover:\n- the normal value\n- the export price\n- the amount of subsidy\n- the amount of the export subsidy\n- whether the goods are of the same description as those described in the order or finding of the tribunal or in the order of the Governor in Council\nWho can file a request for re-determination\n6. A request may be filed by the importer or the importer's agent via the CBSA Accounting and Revenue Management Client Portal ( CCP ) as a SIMA re-determination . An importer may submit a request to the CBSA only if all duties owing on the goods have been paid. The CCP will reject requests when importers have not paid the duties for the goods at issue. To submit a request, a commercial importer requires their own business number ( BN ) with an import-export program ( RM ) account. The BN used on all release and accounting documents must correspond with the BN under which the importer files a request for re-determination .\n7. In the case of goods of a CUSMA country, the government of that CUSMA country or the producer, manufacturer or exporter of the goods, if they are of that CUSMA country, may file a request. These requests will be reviewed whether or not the importer has paid the duties owing on the goods.\nWhat is the time limit for filing a request for re-determination\n8. Goods are considered to be accounted for under SIMA on the same date on which they are considered to be accounted for under the Customs Act , which is reported on the original commercial accounting declaration (CAD) as the payment due date. The designated officer's decision will occur or be deemed to occur no later than 30 days after this payment due date.\n9. A request for re-determination must be filed within 90 days of the designated officer's decision. If the 90th day after the date of the decision falls on a Saturday, Sunday or holiday, the final day for making a request for re-determination will be the next business day.\n10. The date of receipt of a request for re-determination is considered to be the date that the request is made.\nHow to file a request for re-determination\n11. A request for a SIMA re-determination must be submitted via the CCP for every transaction with respect to the goods that are the subject of the request for re-determination . Requests for re-determination of SIMA anti-dumping or countervailing duties, and the requirement that such requests must be reviewed by a SIMA compliance or recourse officer, is not superseded by any other program or process.\n12. Importers must submit the following information (as attachments to the request):\n- a statement setting out the grounds on which the determination or re-determination is contested\n- a statement setting out the facts on which the request for re-determination is based\n- evidence in support of the facts referred to directly above\n13. The importer should also include contact information such as the phone number and/or email address and the name of the appropriate company official to contact.\n14. The facts on which the request for re-determination is based, along with the documentation submitted as evidence, should indicate:\n- the original CAD number and line on the CAD that requires a change\n- the fields that should be corrected and the values they should include\n- the customs invoice or a commercial invoice (which meets the CBSA's invoice requirements )\n- the cargo control document\n- the bill of lading\n- and any required certificate and/or permits\n15. Other documents may facilitate an expeditious resolution of the request, for example, a detailed cover letter and worksheet that clearly indicates what specific changes are being requested, the purchase order or sales contract, commercial invoice and letter of credit. In cases where an importer is questioning whether the imported goods are those described in an order or finding of the Tribunal, the importer should be prepared to submit samples of the imported product upon request by a CBSA Officer, product literature/specifications, certificates of specification, and purchase documents describing the goods in detail. In all cases, a copy of the statement of account or other documentation which verifies the payment of duties will facilitate verification that the duties have been paid.\n16. For further information on completing the request for re-determination , please refer to Memorandum D17-2-1 : Adjusting Commercial Accounting Declarations . Also, please refer to the Guide for self-assessing Special Measures Import Act duties for more information on the SIMA codes and their interpretations. Further, to ensure the correct calculations of any SIMA duties payable or refundable, importers are required to input an appropriate SIMA invoice price. Importers are advised to select the appropriate SIMA-related reason code via the CCP when submitting a request for re-determination of SIMA anti-dumping or countervailing duties.\nGoods of a Canada-United States-Mexico Agreement country\n17. The prescribed form for making a request for re-determination by appellants from a CUSMA country is also a request for SIMA re-determination via the CCP.\n18. Completion of the following fields is mandatory for appellants from a CUSMA country:\n- CAD transaction number\n- importer — BN, name, address and contact information\n- name and address of the appellant from a CUSMA country\n- the justification and explanation for the request for re-determination\n19. The appellants from a CUSMA country must submit the following information (as attachments to the request):\n- a statement setting out the grounds on which the determination or re-determination is contested\n- a statement setting out the facts on which the request for re-determination is based\n- evidence in support of the facts referred to directly above\n20. Completion of the remaining fields is optional for appellants from a CUSMA country. Where the appellant from a CUSMA country has access to the information required for proper completion of the remaining fields, completing them may facilitate the processing of the request. Finally, the reason code should indicate the authority possessed by appellants from a CUSMA country rather than a Canadian importer.\nMultiple requests\n21. An importer may submit a single request for SIMA re-determination applicable to multiple CADs at the same time, and the same designated officer or president's decision is issued with respect to each transaction included in the request.\n22. Where a request may result in administrative difficulties or processing delays, the CBSA may refuse the request or restrict the number of transactions to be included on request.\n23. In addition to the requirements outlined in the section How to file a request for re-determination above, the following information or conditions apply:\n- each request for re-determination of more than one CAD must pertain to goods subject to only one SIMA measure in force at a time\n- a request cannot cover any transaction for which appeal rights have expired\n- each transaction covered by the request must pertain to the same issue or grounds being contested and all the transactions must concern shipments of goods to the same importer\n- all requests pertaining to multiple CADs must be supported by an attached electronic copy of a detailed worksheet including a listing of original transaction numbers in chronological order by date of final accounting, grouped by month, with subtotals for each month\nHow to submit the request\n24. Requests for re-determination are to be submitted as requests for SIMA re-determination via the CCP. For more information on how to use the CCP or submit a request for SIMA re-determination , please refer to Memorandum D17-1-5 : Accounting for Commercial Goods and Memorandum D17-2-1 : Adjusting Commercial Accounting Declarations .\nWhen a request for re-determination is submitted\n25. Where a request for re-determination is filed properly, the CBSA will review the information, evidence, facts and arguments. In the case of anti-dumping duties, the re-determination will be on the basis of normal values and export prices, using information from the same period as the date of sale to Canada of the imported goods, or the most recently available information before that. In the case of countervailing duties, the re-determination will be based on the amount of subsidy on the imported goods, using the most recently calculated amount of subsidy.\n26. Importers are reminded that a request for re-determination will not necessarily result in the reimbursement of duty and may result in the assessment of additional duty.\n27. Cooperative exporters of goods subject to one or more SIMA measures in force are required to obtain an exporter ID, comprised of a business number and program account (BN15) generated by the Canada Revenue Agency. Once exporter IDs are obtained and submitted to the CBSA, they will be published on the CBSA's Measures in force webpage. An exporter ID is required to give effect to specific normal values, new model rates, export price deductions or amounts of subsidy. Importers should consult the \"Information required on customs documents\" section on the applicable Measures in force webpage for specific information required for each SIMA measure.\n28. If a re-determination results in additional duty owing, the CBSA issues a statement of adjustment. Interest on the amount owing is charged at the specified rate for the period beginning on the first day after the day the person became liable to pay the amount (that is, the original payment due date) and ending on the date of the statement of adjustment. Failure to pay the total amount shown on the statement of adjustment before the payment due date will result in additional interest charges issued under the Customs Act . For the payment due date for adjustments, please refer to Memorandum D17-2-1 : Adjusting commercial accounting declarations .\n29. If a re-determination results in a refund of all or part of the duty paid, the CBSA issues a statement of adjustment and returns the excess duty paid. The refund will include, in addition to the excess amount, interest at the prescribed rate for the period beginning on the first day after the day the amount was paid and ending on the day the statement of adjustment was issued. This amount will not include any interest paid by the importer as a result of a late payment.\n30. The amount of interest either collected or paid by the CBSA is shown on the statement of adjustment. The specified and prescribed interest rates are calculated quarterly and can be found in the Customs Interest Calculation Program tool.\nLate submission of a request\n31. Generally, requests for re-determination that are submitted late will be rejected.\n32. An exception may be made where, based on the information that was before the CBSA at the time of the earlier determination, too much duty was collected as a result of an obvious error made by the CBSA. In such cases, the importer should file a late request for re-determination . As indicated below, the CBSA may make a re-determination of the earlier determination under the two-year discretionary provision.\n33. In order to ensure that the CBSA has sufficient time to consider such late requests, it is important that these requests be filed as soon as possible after the 90-day time limit and well in advance of the CBSA's two-year time limit for making a discretionary re-determination .\nCBSA re-determinations without a request being made\n34. A designated officer or the President of the CBSA may make a re-determination within two years of the original determination.\n35. The CBSA may use the two-year discretionary provision where:\n- the self-assessment was based on incorrect information used by the importer or customs broker\n- the goods are obviously not subject to the tribunal's finding on the basis of the definition of \"subject goods\"\n- the importer files a late request for re-determination or sends a letter explaining that too much duty was collected as a result of an obvious error made by the CBSA\nVoluntary amendment/payment\n36. An importer may wish to amend a transaction voluntarily and, as a result, pay additional duties and taxes. Alternatively, an importer may amend an entry to correct clerical or typographical errors, which may have no effect on the amount of duties paid. In both circumstances, the importer submits a request for re-determination .\n37. Voluntary amendments are not restricted to the 90-day time limit. Where possible, they should be made within one year of the date of release of the goods.\n38. Voluntary amendments, and any required payments, can also be submitted via a request for SIMA re-determination .\nApplying a scope ruling\n39. An importer may request that the CBSA apply a scope ruling to a previous determination or re-determination . Similar to a re-determination mentioned above, separate requests must be made for transactions with respect to the goods that are the subject of the request.\n40. In the case of goods of a CUSMA country, the government of that CUSMA country or the producer, manufacturer or exporter of the goods, if they are of that CUSMA country, may file a request. These requests will be reviewed whether or not the importer has paid the duties owing on the goods.\n41. When requesting the application of a scope ruling, parties must submit the following information (as attachments to the request):\n- a statement that identifies which scope ruling is applicable\n- arguments to support the requester's position that the scope ruling is applicable, along with a statement of facts in support of those arguments\n- evidence in support of those arguments and facts referred to in the bullet point above\n42. As in a re-determination mentioned above, there are two levels of review for applying a scope ruling. Under subsection 70(2) or (4), a designated officer may apply a scope ruling to a determination or deemed determination made under section 56 of SIMA. Under subsection 70(1), (3), or (5) of SIMA, the president may apply a scope ruling to a determination or re-determination made under section 55, 57, or 59 of SIMA. These re-determinations may be made as the result of a request or if the designated officer or president deems it advisable.\n43. A request under subsections 70(1) to (3) of SIMA only covers the application of the relevant scope ruling. A request under these subsections is not intended to elicit new normal values, export prices, or amounts of subsidy for the goods.\n44. A scope ruling applied by a designated officer is deemed to be a re-determination under section 57 of SIMA and a scope ruling applied by the president is deemed to be a re-determination under subsection 59(1) of SIMA.\n45. A request to apply a scope ruling must be filed within 90 days of the effective date of the scope ruling and the original section 55 or section 56 determination must have been made no more than two years before the effective date of the scope ruling.\n46. If the ninetieth day after the effective scope ruling date falls on a Saturday, Sunday or holiday, the final day for making a request will be the next business day. The date of receipt of a request, or the date of the registered postmark when delivered by registered mail, is considered to be the date that the request is made.\n47. The designated officer or president may apply a scope ruling to a determination or re-determination made under section 55, 56, 57 or paragraph 59(1)(a) or (e) if they deem it advisable within two years of that decision. However, if the decision occurred more than two years ago, but occurred within the two years preceding the scope ruling, a designated officer or the president may apply a scope ruling to that decision up to 90 days after the scope ruling. This means that a scope ruling could be applied to a determination or re-determination up to two years and 90 days after that decision.\nApplying an anti-circumvention decision\n48. Where the CBSA has made a decision, pursuant to subsection 75.1(1), as to whether the importation of some or all of the goods under an anti-circumvention investigation constitutes circumvention, under section 75.3, the Canadian International Trade Tribunal will amend the order or finding in the manner described in the CBSA's decision.\n49. Duties will be applied to goods of the same description to those of the anti-circumvention decision that are released the day after the tribunal has amended an order or finding. Additionally, duties will also be applied retroactively to goods released on or after the day on which an anti-circumvention investigation is initiated and up to the day on which the tribunal amends its finding. This retroactive assessment will be conducted by a designated officer pursuant to section 55.1 of SIMA.\n50. The designated officer determination is made within 6 months of the tribunal's order to amend its finding and is deemed to be a re-determination made by a designated officer under paragraph 57(b) of SIMA. As normal values, export prices and/or amounts for subsidy are not calculated during the anti-circumvention investigation, the values used for the application of duty in this deemed decision will initially be determined in accordance with the methodologies set out in the applicable ministerial specification. New specific normal values and amounts for subsidy could be obtained during a future re-determination , reinvestigation or expedited review.\n51. The normal values, export price and amount for subsidy applied in the deemed re-determination under 57(b) can be further anti-dumping by the president under request under subsection 58(1.1) or when the president deemed it advisable under section 59.\n52. The anti-circumvention decision made by the president pursuant to subsection 75.1(1) is not subject to re-determination and may only be appealed through judicial review in accordance with paragraph 96.1(c.2).\nFiling an appeal of a president's re-determination\n53. After the president makes a re-determination under section 59 of SIMA, including a decision under subsections 70(1), (3), or (5), which is deemed to be a re-determination made under section 59, a person who deems himself aggrieved may appeal the re-determination to the Canadian International Trade Tribunal under section 61 of SIMA.\n54. A notice of appeal must be filed in writing within 90 days after the day on which the re-determination was made, with both the tribunal and the CBSA. For additional information on the tribunal's procedures, please consult the tribunal's Customs and excise appeals guide .\n55. A decision of the tribunal may be appealed to the Federal Court of Appeal under section 62 of SIMA. The appeal must be based on questions of law and be filed within 90 days of the decision by the tribunal. The Federal Court of Appeal may dispose of an appeal by declaring the duty, if any, that is payable, or by returning the matter to the tribunal for re-hearing .\n56. After the tribunal has made a decision with respect to the goods, the president may, at any time after the tribunal's order or finding, re-determine a determination on other goods of the same description imported by the same importer and released after the date of the transaction subject to the appeal. Importers who have any doubt about whether the appellate decision will apply to the subsequent goods may file an appeal under section 61 within the required time limits.\nFiling an appeal of a president's re-determination for goods from a CUSMA country\n57. SIMA provides for two methods to dispute a section 59 re-determination respecting goods of a CUSMA country:\n- a request for a review by a binational panel in accordance with Article 10.12 of the CUSMA\n- an appeal to the tribunal\n58. Any person aggrieved by a president's re-determination respecting goods of a CUSMA country may use either process. However, where a binational panel review is requested, an appeal to the tribunal on the same re-determination cannot be made.\nAppeal to a binational panel\n59. Subsection 77.011(2) of SIMA provides, among other things, that any person, who could appeal a president's section 59 re-determination relating to goods of a CUSMA country to the tribunal, may request that the decision be reviewed by a binational panel. The request for review would have to be filed with the Canadian Secretary, CUSMA Secretariat.\n60. The government of the CUSMA country, the importer, the manufacturer, the producer or the exporter may file a request for a binational panel review, no later than 30 days after the day on which the re-determination is received by the government of the CUSMA country.\n61. On receipt of a request for a binational panel review, the Canadian secretary is required to notify the appropriate CUSMA country secretary of the request and date of receipt. All interested persons may participate in the panel review, if they file a notice of appearance with the Canadian secretary, in accordance with the CUSMA Article 10.12 Binational Panel Rules. Additional information on the panel process may be obtained from the Canadian secretary.\n62. Persons interested should note that where another party requests a binational panel review within the 30-day limitation period, the tribunal is not permitted to consider an appeal. However, all interested persons may participate in the binational panel review, if they file a notice of appearance with the Canadian Secretary of the CUSMA Secretariat, in accordance with the CUSMA Article 10.12 Binational Panel Rules.\nAppeal to the Canadian International Trade Tribunal\n63. A re-determination by the president, made under section 59 of SIMA, on goods of a CUSMA country, may be appealed to the tribunal, under section 61 of SIMA. The procedure for such an appeal is essentially the same as for goods from a non-CUSMA country (explained in the above section Filing an appeal of a president's re-determination ). However, some conditions must be met before a person may appeal a re-determination regarding goods of a CUSMA country to the tribunal.\n- Any importer, manufacturer, producer or exporter intending to appeal the president's re-determination to the tribunal must publish a notice of intent to appeal in the Canada Gazette. In addition, a notice of intent to commence judicial review is to be served to both secretaries of the CUSMA countries. These procedures are outlined in section 36.04 of the Special Import Measures Regulations and subrule 38(1)(a) of the CUSMA Article 10.12 Binational Panel Rules. Both of these notices are to be submitted within 30 days following the date of the CBSA's letter containing the re-determination after the day on which the notice of the re-determination is received by the government of the CUSMA country.\n- A binational panel review must not have been requested and the 30-day limitation period for requesting such a review has expired.\n64. If these conditions are met, a person may file a notice of appeal in writing with both the CBSA and the tribunal within 90 days after the date of the re-determination in question.", @@ -24361,7 +24361,7 @@ "act_name": "CBSA D-Memoranda", "section": "D14-1-3", "marginal_note": "References", - "part": "", + "part": "Re-determinations and Appeals Under the Special Import Measures Act", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable legislation\n- Special Import Measures Act , sections 55, 56 to 61, 70, 75.1, 75.3, 77.01, 77.011, 77.012, 77.11, 77.12, and 96.1\n- Special Import Measures Regulations , sections 36.04, 46 to 52\n- Federal Courts Act , sections 18 and 28\n- Customs Act : PART II - Importation (continued) - Accounting and Payment of Duties (continued)\n- Interest Rate for Customs Purposes Regulations\nRelated D memoranda\n- Memorandum D14-1-7 : Assessment and Payment of Duties Under the Special Import Measures Act\n- Memorandum D17-2-1 : Adjusting Commercial Accounting Declarations\nSuperseded D memorandum\nD14-1-3 dated October 21, 2024\nIssuing office\nSIMA Investigations Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch", @@ -24379,7 +24379,7 @@ "act_name": "CBSA D-Memoranda", "section": "D14-1-7", "marginal_note": "On this page", - "part": "", + "part": "Assessment and payment of duties are required under the Special Import Measures Act (SIMA)", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Guidelines\n- References\n- Contact us\n- Related links", @@ -24397,7 +24397,7 @@ "act_name": "CBSA D-Memoranda", "section": "D14-1-7", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Assessment and payment of duties are required under the Special Import Measures Act (SIMA)", "division": "", "heading": "", "text": "This memorandum has been revised to clarify the rate of exchange applicable to a currency when calculating the anti-dumping or countervailing duties due. Note: Further information on procedures regarding bonds and security is being drafted by the CBSA. Consult the User Guide – Post financial security for SIMA provisional duties for more information on how to post financial security for SIMA provisional duties. Please direct any questions on bonds and security to the Border Information Service .", @@ -24415,7 +24415,7 @@ "act_name": "CBSA D-Memoranda", "section": "D14-1-7", "marginal_note": "Guidelines", - "part": "", + "part": "Assessment and payment of duties are required under the Special Import Measures Act (SIMA)", "division": "", "heading": "", "text": "Provisional Duty\n1. Generally, where the President of the CBSA (President) makes a preliminary determination of dumping and/or subsidizing in respect of any goods, goods of the same description that are imported into Canada are subject to provisional duty during the provisional period.\n2. However, if, in making a preliminary determination, the President determines that the margin of dumping of, or the amount of subsidy on, the goods of a particular exporter is insignificant, provisional duties will not be imposed on goods of the same description imported into Canada during the provisional period. The investigation in respect of those goods will continue. A margin of dumping of less than 2% of the export price and an amount of subsidy of less than 1% of the export price are normally considered insignificant.\n3. Where provisional duties are imposed, the provisional duty is the amount equal to the estimated margin of dumping and/or the estimated amount of subsidy on the imported goods.\nLiability for provisional duty\n4. The importer becomes immediately liable for payment of provisional duty upon the importation of goods subject to such duty during the provisional period. The provisional period commences on the date a preliminary determination of dumping and/or subsidizing is made and ends on the earlier of the date the President terminates the investigation in respect of goods of a particular exporter(s) or on the date that the Canadian International Trade Tribunal (Tribunal) makes a finding regarding injury (within 120 days from the date of the CBSA’s preliminary determination). For greater certainty, provisional duty is assessed on goods released until the day the Tribunal makes it finding, including that day of the Tribunal’s decision.\n5. A liability for payment of provisional duty also arises where a Tribunal finding of no injury has been reviewed and the matter was referred back to the Tribunal for reconsideration by a binational dispute settlement panel (panel) or a court decision (see Special Circumstances section). In such situations, provisional duty is re-imposed retroactive to the date of the preliminary determination of dumping and/or subsidizing. The liability for payment of provisional duty ends on the day the Tribunal confirms its original finding or makes a new finding.\n6. All active cases for which provisional duty is applicable are listed on the Measures in Force web page.\nPayment of provisional duty\n7. the importer of goods imported during the provisional period shall, at the time of accounting of the goods:\n- pay the determined amount of provisional duty; or\n- post security sufficient to cover the determined amount of provisional duty payable.\n8. A combination of the above mentioned methods is not possible.\n9. The CBSA Assessment and Revenue Management (CARM) is the official system of record for the collection of duties and taxes, including provisional duties. For assistance in properly completing accounting documents and the payment of provisional duty, importers and brokers should consult the Guide for Self-assessing SIMA duties .\n10. Where an importer or broker has goods released prior to payment of duties, according to subsections 32(1) and (2) of the Customs Act , goods subject to provisional duty may also be released in the same manner under the same conditions. For more information, please consult Memorandum D17 1-5: Registration, Accounting and Payment for Commercial Goods .\nPosting of security for provisional duty\n11. In general, security should be posted prior to an importation during the provisional period. However, security is acceptable for retroactive application to goods for which provisional duty was applicable. Where provisional duty was already paid, it can be returned at the request of an importer following the posting of security. In this case, no interest will be paid thereon.\n12. Security must be in the form of surety bonds. Surety bonds are the only acceptable form of bonds for SIMA purposes.\n13. If before the final Tribunal decision concerning injury is made, it is discovered that an accounting document does not include the provisional duty which is properly due and the importation is covered by a bond, a “non-revenue” Statement of Adjustment (SOA) via CARM, shall be used to inform the importer and/or broker, and the SIMA Compliance Unit will adjust the remaining balance of the security accordingly.\nReview of Provisional Duty\nTermination/Finding of no injury/threat of injury\n14. Where either the President terminates the investigation in respect of goods of an exporter(s) or the Tribunal finds that the dumping and/or subsidizing:\n- has not caused injury and is not threatening to cause injury (no injury) or\n- is threatening to cause injury (threat of injury),\nprovisional duty paid will be refunded, the balance of the security posted will be adjusted or the security posted will be returned to the Surety, as appropriate.\n15. Where the Tribunal finds that there is a threat of injury to the domestic industry, anti-dumping and/or countervailing duties will be applicable on goods released from customs after the date of the finding. Please consult the Anti-dumping and Countervailing Duties section for more information.\n16. Where the provisional duty was paid, the refund will include applicable interest, calculated for the period between the time duty was paid and the time it is returned. See the Interest Rate for Customs Purposes Regulations , the Interest Rates Table web page, and the Customs Interest Calculation Program web page for additional information on the calculation of interest.\nFinding of injury\n17. For those goods that were released during the provisional period and were subject to provisional duty, a designated officer will make a determination of the anti-dumping and/or countervailing duties payable within six months of the date of the Tribunal order or finding, pursuant to section 55 of SIMA. These duties cannot exceed the amount of provisional duty paid or payable.\n18. Where the provisional duty was paid, and the anti-dumping and/or countervailing duties are less than the provisional duty collected, the difference will be refunded. The refund will include the amount to be refunded plus applicable interest, calculated for the period between the time duty was paid and the time it is returned. See the, Interest Rate for Customs Purposes Regulations , the Interest Rates Table web page, and the Customs Interest Calculation Program web page for additional information on the calculation of interest.\n19. Security posted to cover provisional duty payable will be held until the anti-dumping and/or countervailing duties have been paid. Under no circumstances will the bond be used to cover goods released after the date of the Tribunal’s decision.\n20. The CBSA will issue a Statement of Adjustment (SOA) respecting the designated officer’s determination pursuant to section 55 of SIMA . In certain circumstances, a letter will also be sent to the importer explaining the assessment(s) in more detail.\n21. A re-determination of the normal value, the export price, or the amount of subsidy, or whether the imported goods are of the same description as the goods named in the Tribunal’s injury finding can be requested in relation to the determination made pursuant to section 55 of SIMA. For more information on re-determinations, please refer to the Memorandum D14-1-3: Re-determinations and Appeals Under the Special Import Measures Act .\n22. The assessment of anti-dumping or countervailing duty for goods imported during the provisional period will normally be based on the normal values, export prices and amounts of subsidy determined at the time of the CBSA ’s final determination. Where the values established at the CBSA ’s final determination are not considered a reasonable basis for the assessment of duty for goods imported during the provisional period because of significant changes in the exporter’s costs and/or market conditions, a re-investigation will be initiated. The purpose of the re-investigation is to establish new values based on the changed costs and/or conditions. These new values will be used to make the assessments of anti-dumping and/or countervailing duties for goods imported during the provisional period.\n23. For more information on re-investigations, please refer to Memorandum D14-1-8: Re investigation Policy - Special Import Measures Act (SIMA) .\nAnti-dumping and Countervailing Duties\n24. Dumped or subsidized goods imported into Canada of the same description as the goods named in a Tribunal order or finding of injury or threat of injury are subject to anti-dumping and/or countervailing duties. Anti-dumping duty is equal to the margin of dumping, which is the amount that the normal value exceeds the export price of the imported goods. Countervailing duty is equal to the amount of subsidy on the goods. The duty assessed will normally be based on the most recently calculated normal values, export prices or amounts of subsidy.\n25. For certain goods such as capital goods, the amount of anti-dumping duty and/or countervailing duty payable cannot be conclusively established prior to the entry of the goods. In such instances, the CBSA may require access to information relating to actual production costs, as well as other information relevant to determine the normal value, the export price, or the amount of subsidy not normally available or verifiable in advance of importation. Under certain circumstances, the CBSA may provide the exporter and importer with an estimate of the assessment, based on information provided in advance of actual production and shipment. The provision of such an estimate is not to be construed as limiting the CBSA in determining the actual assessment on the goods as provided for in SIMA .\nLiability for anti-dumping and countervailing duties\n26. The importer becomes immediately liable for payment of anti-dumping and/or countervailing duties upon the importation of goods subject to such duty. The liability for payment commences on goods released from customs on the day after the date of the Tribunal finding of injury or threat of injury and remains until the finding is altered, rescinded or expires.\n27. Where the Tribunal finds that injury has been caused by massive importations of dumped and/or subsidized goods, the importer is liable for anti-dumping and/or countervailing duties in respect of all of the subject goods released in the period commencing 90 days prior to the preliminary determination of dumping or subsidizing and ending on the date of the preliminary determination. When the Tribunal makes such a finding, retroactive assessments of anti-dumping and/or countervailing duty are made on the subject goods.\n28. Liability for payment of anti-dumping and/or countervailing duties also arises where a panel or court has reviewed a decision by the Tribunal to rescind an injury order, and a panel or court has referred the rescinding order back to the Tribunal for reconsideration (see Special Circumstances section). The liability for payment of anti-dumping and/or countervailing duties recommences on the day the order is referred back, and remains unless the Tribunal, on reconsideration, confirms its rescinding order or makes a new rescinding order.\n29. Where, on reconsideration of a rescinding order following a referral back by a panel or court, the Tribunal makes a new order continuing the order in force, with or without amendment, the new order takes effect from the date of the original rescinding order. In these circumstances, anti-dumping and/or countervailing duties become payable retroactively on goods described in the new order that were imported during the period commencing on the date that the Tribunal rescinded the order and ending on the date that a panel or court referred the matter back to the Tribunal.\nLiability for anti-dumping and countervailing duties – circumvention\n30. Where a finding of circumvention has been made by the CBSA , the Tribunal will amend the order or finding to include the goods whose importation was found to constitute circumvention. The liability for the payment of anti-dumping and/or countervailing duties will be extended to goods of the same description as those goods, commencing on the day after the Tribunal amends the order or finding to that effect. This liability for duties remains until the order or finding is altered, rescinded or expires.\n31. Additionally, in these circumstances, anti-dumping and/or countervailing duties will be imposed retroactively on those goods that were imported on or after the day the anti-circumvention investigation was initiated. In accordance with section 55.1 of SIMA , this retroactive assessment of duties will be completed by a designated officer within six months of the Tribunal’s amendment.\n32. The CBSA will issue a SOA respecting the designated officer’s determination pursuant to section 55.1 of SIMA. A re-determination of the normal value, the export price, the amount of subsidy, or whether the imported goods are of the same description as the goods named in the Tribunal’s order can be requested in relation to the determination made pursuant to section 55.1 of SIMA . For more information on re-determinations, please refer to the Memorandum D14-1-3: Re-determinations and Appeals Under the Special Import Measures Act .\nPayment of anti-dumping and countervailing duties\n33. Anti-dumping and/or countervailing duties must be paid when accounting for the goods subject to such duty. Payments are made in the same way and within the same prescribed time as customs duties are paid: on the payment due date following the billing cycle within which the goods were accounted for. CBSA Assessment and Revenue Management (CARM) is the official system of record for the collection of duties and taxes, including anti-dumping and countervailing duties.\n34. In the case of an expedited review, a bond may be posted to cover anti-dumping and countervailing duties (see Special Circumstances section).\n35. For assistance in properly completing accounting documents and the payment of anti-dumping and/or countervailing duties, please consult Memorandum D14-1-2, Disclosure of Normal Values, Export Prices, and Amounts of Subsidy Established under the Special Import Measures and the Guide for Self-assessing SIMA duties .\n36. Pursuant to section 56 of SIMA , a CBSA officer may, within 30 days after the goods have been accounted for, determine:\n- the normal value;\n- the export price;\n- the amount of subsidy;\n- the amount of export subsidy; and\n- whether the goods are of the same description as those described in the Tribunal’s order or finding.\n37. Where, in the case of any imported goods, a determination pursuant to section 56 is not made within 30 days, that determination is deemed to have been made on the 30th day after the goods were accounted for and in accordance with any representations made by the person accounting for the goods at the time of accounting.\n38. Where a CBSA officer makes a determination pursuant to section 56, and the proper amount of anti-dumping duty or countervailing duty was not paid, the CBSA will demand payment on a SOA. If it is determined that the importer overpaid the anti-dumping or countervailing duty, a SOA will be issued and the overpayment will be refunded.\n39. A designated officer or the President may re-determine the normal value, the export price, or the amount of subsidy of any goods, or whether the imported goods are the same as the goods described in an injury finding of the Tribunal, within two years of the determination made pursuant to section 56 of SIMA .\n40. The importer of the goods may, within 90 days after the date of the determination or re-determination made by the CBSA, make a request for a re-determination of the determination or re-determination, if the importer has paid all duties owing on the goods. In the case of goods of a CUSMA country, the government of that CUSMA country or the producer, manufacturer or exporter of the goods, if they are of that CUSMA country, may also file a request. These requests will be reviewed whether or not the importer has paid the duties owing on the goods. The procedures for such requests are outlined in Memorandum D14-1-3: Re-determinations and Appeals Under the Special Import Measures Act .\n41. Subject goods imported after the Tribunal’s injury finding will normally be assessed anti-dumping or countervailing duty based on the values determined at the time of the final determination until these values are revised. The revised normal values, export prices, or amounts of subsidy will apply to all importations of goods released on or after the date the review is concluded or the date of a decision letter to the exporter, whichever occurs first. For more information on reviews, please refer to Memorandum D14-1-8: Re-investigation and Normal Value Review Policy – Special Import Measures Act (SIMA) .\nPayment of duties during expiry review process\n42. SIMA duties shall be assessed on imported subject goods released on or before the expiry date of a SIMA measure in force. The Tribunal will issue a notice of initiation of an expiry review before the expiry date of an order or finding. The expiry review process commences when the Tribunal sends its notice of expiry review. The President of the CBSA then has 150 days to determine whether the expiry of the order or finding is likely to result in the continuation or resumption of dumping or subsidizing. If the President determines that the expiry of the order or finding in respect of any goods of a country is likely to result in a continuation or resumption of dumping and/or subsidizing of the goods, the Tribunal has 160 days from the President’s notice to determine whether the expiry of the order or finding is likely to result in injury or retardation to the domestic industry. During the expiry review, anti-dumping and countervailing duties will continue to be payable based on the values determined in the investigation or most recent review.\n43. Where the President determines that the expiry of the order or finding in respect of any goods is unlikely to result in the continuation or resumption of dumping and/or subsidizing, or the Tribunal determines that the expiry of the order or finding in respect of any goods is unlikely to result in injury to the domestic industry, the order will be rescinded and all anti-dumping and countervailing duties paid in respect of goods that were released after the date that the most recent order or finding was scheduled to expire will be returned.\n44. Where the President determines that the expiry of the order or finding in respect of any goods is likely to result in the continuation or resumption of dumping and/or subsidizing and the Tribunal determines that the expiry of the order or finding in respect of those goods is likely to result in injury to the domestic industry, the order or finding will be continued, with or without amendment. Anti- dumping and countervailing duties will continue to be payable based on the values determined in the investigation or most recent administrative review while the order is in effect.\n45. The Tribunal may terminate an expiry review at any time if, in the Tribunal’s opinion, the review is not supported by domestic producers. Upon terminating a review, the Tribunal shall without delay cause notice of the termination to be given to the President. Generally, the Tribunal considers the failure of domestic producers to file notices of participation with the Tribunal or to substantially participate in the expiry review process as an indication that the review is not supported (for more information on that topic, refer to the Tribunal Web Site).\n46. When an expiry review terminates, the SIMA measure will be deemed to have been rescinded after the expiry date, and all anti-dumping and countervailing duties paid in respect of goods that were released after the date that the most recent order or finding was scheduled to expire will be returned.\nPayment of duties during interim circumvention review and exemption review processes\n47. During an interim review of the CBSA ’s finding of circumvention, anti-dumping and countervailing duties will continue to be payable. Upon completion of the review, the CBSA will either rescind the decision or confirm it, with or without amendment. Where the CBSA rescinds the decision or amends the decision to exclude certain goods, the Tribunal will amend its order or finding and duties will cease. Alternatively, where the CBSA confirms the decision in respect of some or all of the goods, duties will continue to be imposed on those goods.\n48. During an exemption review, anti-dumping and countervailing duties will continue to be payable on the goods from the exporter involved in the review. Upon completion of the review, the CBSA will determine whether the importation of goods from the exporter constitutes circumvention. If the CBSA determines that no circumvention is occurring and that the goods from the exporter are exempt from the extension of duties, the Tribunal will amend its order or finding and duties on goods from that exporter will cease. If the CBSA determines that circumvention is occurring and that the goods from the exporter are subject to the extension of duties, duties will continue to be imposed on goods from that exporter.\nLate payment of duties\n49. Any person who fails to pay anti-dumping duty, countervailing duty, provisional duty, or post security within 30 days of the payment due date will be required to pay, in addition to the amount owing, interest on the amount outstanding.\n50. If a re-determination results in additional duty owing, the CBSA issues a SOA . Interest on the amount owing is charged at the specified rate for the period beginning on the first day after the day the person became liable to pay the amount (i.e. the payment due date) and ending on the date of the SOA . Failure to pay the total amount shown on the SOA within 30 days of the date of decision will result in additional interest charges issued under the Customs Act .\n51. For additional information on the calculation of interest, please refer to Interest Rate for Customs Purposes Regulations , the Interest Rates Table web page, and the Customs Interest Calculation Program web page.\nAccounting for SIMA within CARM\n52. The CARM system, as the CBSA ’s official system of record for the collection of duties and taxes, is intended to facilitate the calculation and payment of duties and taxes, including SIMA duties. In addition to the general requirements for submitting a Commercial Accounting Declaration (CAD) as discussed in Memorandum D17-1-5: Accounting for Commercial Goods and Memorandum D17-1-10, Coding of Customs Accounting Documents , an importer of goods that is subject to a SIMA measure in force must correctly input:\n- SIMA Invoice Price (the exporter’s sale price to the importer or importer’s purchase price, whichever is less, in accordance with SIMA sections 24 and 25. This may come from the bill of sale.),\n- SIMA Invoice Price Currency (currency in which the sales were transacted),\n- SIMA Export Value Deduction (export charges to be deducted from the invoice price, in accordance with SIMA sections 24-28),\n- SIMA Quantity (amount imported),\n- SIMA Unit of Measure (UOM) if applicable to the Measure in Force (MIF) (such as kilograms, tonnes, pieces, etc.),\n- SIMA Date of Sale (the date goods were sold to the importer),\n- SIMA Exporter ID if specific normal values apply (see the appropriate MIF page ),\n- Model ID if specific normal values, are applicable,\n- MIF Code (the applicable measure in force, see the appropriate MIF page ),\n- Incoterms® (standard terms identifying the roles and responsibilities of sellers and buyers), and\n- whether security (surety) is used on the shipment.\nThe Self-Declare SIMA checkbox is to be used to self-declare SIMA duties higher than those calculated by CARM . Improper completion of the CAD , particularly for SIMA -specific fields, will result in incorrect calculations of SIMA duties in CARM .\n53. Importers and brokers should refer to the Get Started with CARM guide, CARM Client Portal (CCP) Onboarding Documentation , and the Guide for Self-assessing SIMA duties for more information on these fields and their importance.\nExchange Rate for SIMA Purposes\n54. Sections 44 and 45 of the Special Import Measures Regulations provide that the rate of exchange used in the administration of SIMA shall be the rate on the date of sale of the goods to Canada or, where sufficient information has not been provided or is not available when the goods are released from customs or enter a warehouse to enable the calculation to be made on the basis of the date of sale, the date of direct shipment to Canada shall be used in place of the date of sale. The rate of exchange for a particular date is determined by regulations established under the authority of the Currency Act , and in accordance with the Currency Exchange for Customs Valuation Regulations (CECVR). The rate established under the CBSA Assessment and Revenue Management (CARM) follows these regulations and must be the rate to be used. In instances where CARM exchange rates are not available, the Bank of Canada (BOC) rate, or as quoted by the Financial Times of London (FTL), in that order. would be used.\n55. In rare situations, an importation may be directly linked to a sale of foreign currency on forward markets. In such circumstances, the rate of exchange in the forward sale of currency shall be used in place of the rate of exchange on the date of sale. Where an importer claims entitlement to such a rate, the SIMA Compliance Unit should be contacted using the following email: SIMA_Compliance-Observation_LMSI@cbsa-asfc.gc.ca .\n56. Information on exchange rates is disseminated through CARM .\n57. Importers of any goods that are subject to provisional, anti-dumping and/or countervailing duties should ensure that the date of sale is indicated in the customs documentation.\n58. In accordance with subsection 2(1) of SIMA , “sale” includes leasing and renting, an agreement to sell, lease or rent and an irrevocable tender. Consequently, the date of the agreement to sell, lease or rent or the irrevocable tender is the date of sale to be used.\n59. The date of direct shipment is normally the date of shipment indicated on the invoice.\nCurrent anti-dumping and countervailing measures in force\n60. For information on current measures in place, product descriptions, exclusions, dates on which duties are applicable and other information that will help you determine whether your imported goods are subject to SIMA duties, please consult the CBSA ’s Measures in Force web page.\nSpecial Circumstances\nExpedited review\n61. Where certain criteria are met, an expedited review may be promptly conducted for a new exporter, for the purposes of establishing normal values or amounts of subsidy. Where goods, subject to SIMA duties that are released during an expedited review (excluding expedited reviews under subsection 13.2(1.1) of SIMA for goods that were found to be circumventing an order or finding), the importer can post security to cover the anti-dumping and/or countervailing duties payable during the expedited review. Surety bonds are the only acceptable form of bonds for SIMA purposes.\n62. In general, security should be posted prior to an importation during the expedited review period. However, security is acceptable for retroactive application to goods for which duties were applicable. Following the initiation of the expedited review, duties already paid can be returned at the request of an importer following the posting of security. In this case, no interest will be paid thereon.\n63. At the conclusion of the expedited review, designated officers will finalize the assessments of anti dumping and/or countervailing duties. Security posted to cover anti-dumping and/or countervailing duties payable will be held until the duties have been paid.\n64. To benefit from an expedited review, an exporter of goods for which there is a measure in force is required to obtain an Exporter ID comprised of a Business Number and Program Account (BN15) generated by the Canada Revenue Agency. An Exporter ID and Model IDs are required to give effect to specific normal values, export price deductions and/ or amounts of subsidy, and to allow for the application of surety..\nFederal court or binational panel review of a Tribunal order or finding\n65. An order or finding of the Tribunal may be set aside following an application under section 96.1 of SIMA or pursuant to the provisions of the Federal Courts Act . Where the decision is set aside and referred back, section 44 of SIMA requires that the inquiry be recommenced by the Tribunal. Should the decision be set aside but not referred back, the Tribunal is authorized to decide, within 30 days, whether or not to recommence its inquiry. More information on the Tribunal’s procedures can be found on the Tribunal’s website .\n66. Under subsection 77.016 of SIMA , orders or findings of the Tribunal relating to goods of a CUSMA country can be referred by a binational panel back to the Tribunal, which shall then take action under SIMA that is not inconsistent with the decision of the panel.\n67. The referral back by the Federal Court or a binational panel of a no injury finding results in the re -imposition of provisional duty.\n68. If the Tribunal confirms that the dumping and/or subsidizing has not caused and is not threatening to cause injury or finds that the dumping and/or subsidizing is threatening to cause injury, the provisional duty paid will be refunded or security posted will be returned. If the Tribunal makes an injury finding, duty will be refunded or collected in accordance with the CBSA’s final determination, as laid out previously in the Review of Provisional Duty .\n69. Where a Tribunal’s order rescinding an order or finding is set aside, payment of duties recommences on the day the order is set aside, and remains unless the Tribunal, on reconsideration, confirms or makes a new order. Where the Tribunal makes a new order continuing the order or finding, duties are payable retroactively on goods imported commencing on the date that the Tribunal previously rescinded the order. Where the Tribunal, on reconsideration, confirms the order rescinding an order or finding, any anti -dumping and/or countervailing duties paid will be refunded.", @@ -24433,7 +24433,7 @@ "act_name": "CBSA D-Memoranda", "section": "D14-1-7", "marginal_note": "References", - "part": "", + "part": "Assessment and payment of duties are required under the Special Import Measures Act (SIMA)", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable legislation\n- Special Import Measures Act\n- Currency Act\n- Federal Courts Act\n- Customs Act\n- Special Import Measures Regulations\n- Interest Rate for Customs Purposes Regulations\nSuperseded memoranda D\nD14-1-7 dated October 2024\nIssuing office\nSIMA Investigations Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch", @@ -24451,7 +24451,7 @@ "act_name": "CBSA D-Memoranda", "section": "D14-1-8", "marginal_note": "Plain language summary", - "part": "", + "part": "Administrative Review Policy – Special Import Measures Act (SIMA)", "division": "", "heading": "", "text": "Target audience: Importers and exporters of commercial goods. Key content: Administrative reviews of normal values, export prices and/or amount of subsidy under the Special Import Measures Act. Keywords: Special Import Measures Act (SIMA); imports; SIMA values; administrative reviews; normal values; export prices; amounts of subsidy; trade.", @@ -24469,7 +24469,7 @@ "act_name": "CBSA D-Memoranda", "section": "D14-1-8", "marginal_note": "On this page", - "part": "", + "part": "Administrative Review Policy – Special Import Measures Act (SIMA)", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Policy overview\n- Conducting administrative reviews\n- References\n- Contact us", @@ -24487,7 +24487,7 @@ "act_name": "CBSA D-Memoranda", "section": "D14-1-8", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Administrative Review Policy – Special Import Measures Act (SIMA)", "division": "", "heading": "", "text": "1. This document reflects a change in approach from an ad hoc system to an annual review system for the administrative conduct of Special Import Measures Act ( SIMA ) value updates. This change aims to ensure more consistent and accurate maintenance of SIMA values to support the enforcement of CITT findings and orders. This document has also been updated to reflect the introduction of the CBSA ’s Anti-dumping and Countervailing E-filing Web Application.", @@ -24505,7 +24505,7 @@ "act_name": "CBSA D-Memoranda", "section": "D14-1-8", "marginal_note": "Policy overview", - "part": "", + "part": "Administrative Review Policy – Special Import Measures Act (SIMA)", "division": "", "heading": "", "text": "2. The Canada Border Services Agency ( CBSA ) recognises the need to keep normal values, export prices, and amounts of subsidy (collectively, “ SIMA values”) current to ensure effective enforcement of CITT findings and orders.\n3. The CBSA will review SIMA values annually, monitoring market dynamics to identify changes that may necessitate updates.", @@ -24523,7 +24523,7 @@ "act_name": "CBSA D-Memoranda", "section": "D14-1-8", "marginal_note": "Conducting administrative reviews", - "part": "", + "part": "Administrative Review Policy – Special Import Measures Act (SIMA)", "division": "", "heading": "", "text": "4. Where updates to SIMA values are necessary, the CBSA will conduct administrative reviews. These reviews involve issuing a request for information ( RFI ) and following a tiered review process that considers the complexity of the required update. Further details on the tiered review process are set out below.\n5. Exporters are advised to adjust their selling prices to Canada in response to changes in market conditions, prices, costs, and terms of sale that could reasonably be expected to impact values. This ensures that the export price of subject goods sold to Canada reflects domestic selling prices and/or cost increases.\n6. Under the Special Import Measures Act, the CBSA has and uses the authority to administer retroactive duty assessments when exporters do not adjust selling prices accordingly.\nConsiderations for administrative review\n7. The CBSA will annually review SIMA measures to determine if updates to SIMA values are required. In making this determination, the CBSA may consider these factors among others:\n- Volume of imports\n- Changes affecting ministerial specifications\n- Changes in market conditions and/or the provision of subsidies\n8. If updates are required, the CBSA will request information from all known parties to the proceeding. Responses to these requests must be complete, verifiable, and provided within the specified time frame.\nProcedures for exporters without specific SIMA values\n9. The CBSA will notify all known exporters to whom the administrative review applies of the initiation of administrative reviews and will post these notifications on the CBSA ’s website. Any exporters that have not been notified and wish to participate can communicate with the SIMA Registry and Disclosure Unit .\nScope of administrative review\n10. Each administrative review will examine dumping and subsidy issues separately. The CBSA will evaluate the factors listed in paragraph 7 when determining whether to initiate an administrative review.\n11. In an administrative review, the CBSA is not bound by the methodologies used in previous proceedings to determine normal values, export prices and/or amount of subsidy. This means the CBSA may adjust its methodologies based on the facts and circumstances of the case. For subsidy updates, the CBSA will determine if existing programs have ended, or if amounts of subsidy have changed. Supplemental questionnaires may be issued on any relevant matter arising during the review.\nAdministrative review process\n12. If an update is required, the CBSA will notify all known parties to the proceeding, which may include domestic producers, unions, trade associations, importers, exporters, and foreign governments.\n13. Notices of the administrative review initiation and schedule of key dates, including deadlines for responses to RFIs, will be published on CBSA ’s Dumping and subsidy administrative reviews webpage. Late or incomplete submissions may not be considered and a ministerial specification may apply.\n14. The CBSA will establish deadlines, as well as an anticipated date for closing the administrative record after which no new or unsolicited information will be accepted.\nTiered review process\n15. To manage different case complexities, the CBSA will conduct reviews through a tiered process. Each tier considers factors such as the novelty of the information, as well as the completeness and reliability of received information. The tiers are as follows:\n- Tier 1: CBSA conducts and concludes the review without further input when: Information received aligns among interested parties Limited models from a cooperative exporter require SIMA values, or new product models need values Insufficient information is received from necessary parties (should this occur, the proceeding will cease for the deficient exporters)\n- Tier 2: CBSA conducts further analysis and seeks additional input where necessary, for example to address discrepancies or to clarify certain information.\n- Tier 3: CBSA conducts further analysis, comprehensive verification and seeks additional input to resolve complex issues, which may include consideration of new information on non-market economic conditions and/or particular market situations.\nNotification of review results\n16. All notified parties will be informed of the review’s results. The CBSA will publish a public notice of the conclusion on its website.\n17. Generally, new SIMA values will apply to goods released from customs on or after the administrative review’s conclusion date or the date of the exporter’s decision letter, whichever comes first. For details on the disclosure of SIMA values to importers, refer to Memorandum D14-1-2: Disclosure of Normal Values, Export Prices, and Amounts of Subsidy Established Under the Special Import Measures Act .\nUse of review information for re-determinations\n18. Information gathered during administrative reviews may be used in ongoing or future re-determinations by the CBSA by the date the review concludes. For re-determinations and appeal procedures, consult Memorandum D14-1-3: Re-determinations and Appeals Under the Special Import Measures Act .\n19. SIMA values are typically provided in the domestic currency of the exporting or originating country. If the exchange rate is unstable and would require frequent updates, SIMA values may instead be provided in Canadian dollars. Ministerial specification 20. Ministerial specifications may apply to exporters who participate in a review but have not provided sufficient information or failed to meet submission deadlines. Specifications are also used for new products and exporters entering the market after a review. The notice of conclusion will detail how values will be determined using ministerial specifications, and this information will be posted on the CBSA ’s SIMA webpages. Making representations 21. Interested persons may make representations regarding the need to update SIMA values for specific measures. These should be sent to the SIMA Registry and Disclosure Unit. Submissions should identify the applicable measure and provide relevant available information to demonstrate the need for an update. Evidence may include, but is not limited to: Changes in domestic selling prices Increase in import volumes Changes in cost of production Changes in distribution channels, including the involvement of related parties in sales to Canada Changes in market conditions Changes in amounts of subsidy received Changes in business names or corporate addresses New or expanded production facilities Mergers and acquisitions The CBSA has an Anti-Dumping and Countervailing e-Filing (ACE) Web Application, which is a 24/7 digital self-service tool that you can use to electronically submit documents that are related to an active proceeding under SIMA that is being managed by CBSA through the ACE Web Application, and easily upload large submissions in one transaction. The ACE Web Application is for complainants, counsel, or other interested parties (interested parties generally include Canadian producers and importers, as well as foreign exporters, and their representatives). To access the ACE Web Application and to register for an account, go to the CBSA’s ACE Web Application login page . More information ACE Web Application User Guide Accessibility Statement 22. Confidential information in representations must be accompanied by a non-confidential version. In order to be accepted and taken into consideration by the CBSA , an accompanying non-confidential version must contain sufficient detail to convey a reasonable understanding of the substance and the nature of the information submitted in the confidential version. The non-confidential version will be available to other interested persons, with confidential versions accessible to counsels with valid disclosure undertakings. For more information, refer to the CBSA 's Administrative Guideline for Submission of Confidential and Non-Confidential Information (Confidentiality and disclosure guidelines). 23. The CBSA will consider all representations and responses, factoring them into the decision-making process for the administrative review’s tier. The CBSA will ultimately decide on the initiation of an administrative review, notifying subscribers of the initiation through its email alert service and posting the decision on its website. References Consult these resources for further information. Applicable legislation Special Import Measures Act Related D memoranda Memorandum D14-1-2: Disclosure of Normal Values, Export Prices, and Amounts of Subsidy Established Under the Special Import Measures Act Memorandum D14-1-3: Re-determinations and Appeals Under the Special Import Measures Act Superseded D memoranda D14-1-8 dated January 13, 2025 Issuing office SIMA Investigations Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch Contact us Contact border information services", @@ -24541,7 +24541,7 @@ "act_name": "CBSA D-Memoranda", "section": "D14-1-8", "marginal_note": "References", - "part": "", + "part": "Administrative Review Policy – Special Import Measures Act (SIMA)", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable legislation\nSpecial Import Measures Act\nRelated D memoranda\n- Memorandum D14-1-2: Disclosure of Normal Values, Export Prices, and Amounts of Subsidy Established Under the Special Import Measures Act\n- Memorandum D14-1-3: Re-determinations and Appeals Under the Special Import Measures Act\nSuperseded D memoranda\nD14-1-8 dated January 13, 2025\nIssuing office\nSIMA Investigations Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch", @@ -24559,7 +24559,7 @@ "act_name": "CBSA D-Memoranda", "section": "D14-1-9", "marginal_note": "Information Pertaining to the Acceptance, Enforcement and Renewal of Undertakings in Dumping and Subsidy Investigations (part 1)", - "part": "", + "part": "Information Pertaining to the Acceptance, Enforcement and Renewal of Undertakings in Dumping and Subsidy Investigations", "division": "", "heading": "", "text": "Memorandum D14-1-9: Information Pertaining to the Acceptance, \nEnforcement and Renewal of Undertakings in Dumping and Subsidy \nInvestigations \nISSN 2369-2391 \nOttawa, October 21, 2024 \nInformation pertaining to the acceptance, enforcement and renewal of undertakings in dumping and \nsubsidy investigations. \nOn this page \n Updates made to this D-memo \n Guidelines \n References \n Contact us \n Related links \nUpdates made to this D-memo \nThis memorandum is revised to reflect the updated procedures regarding surety during an undertaking. \nGuidelines and general information \nDefinition of an Undertaking in a Dumping Investigation \n1. An undertaking is an offer made voluntarily by an exporter to the President of the Canada Border \nServices Agency (President) to increase the selling price of goods so that the margin of dumping or the \ninjury to Canadian industry is eliminated. An undertaking takes the form of a written commitment to \nadhere to specific conditions in exporting goods subject to an investigation. Attached to this memorandum \nis an example of the information included in an undertaking in a dumping investigation. Although \nundertakings are tailored to the specific circumstances of each investigation, this example covers the \nessential features that must be addressed. \nDefinition of an Undertaking in a Subsidy Investigation \n2. In a subsidy investigation, an undertaking is a voluntary offer by a foreign government to: \n (a) eliminate the subsidy; \n (b) limit the amount of subsidy on the goods exported; \n (c) limit the quantity of goods shipped to Canada that are subsidized; or \n (d) otherwise eliminate the injurious effects of the subsidizing. \n3. In a subsidy investigation, an undertaking can also be an offer made voluntarily by an exporter, with the \nwritten consent of the government of the country of export, to increase the selling price of the goods to the \nimporter so that the injurious effect of the subsidy is eliminated. \nEffect of the Acceptance of an Undertaking \n4. The collection of provisional duty, anti-dumping duty or countervailing duty under the Special Import \nMeasures Act (SIMA) is suspended and, except for the situation described in paragraph 17, the dumping \nor subsidy investigation is suspended. \nConsultations and Time Limit for Offering an Undertaking \n5. Before accepting an undertaking aimed at the elimination of injury, the Canada Border Services Agency \n(CBSA) normally consults with complainants to seek their views on the levels of pricing necessary to \neliminate the injury caused by the dumping or subsidizing. These consultations are general in nature \nbecause of the need to protect confidential information submitted by the exporter or foreign government. \nSuch discussions may not be needed before accepting an undertaking that proposes to eliminate the \nestimated margin of dumping or the amount of subsidy. \n6. An undertaking can only be accepted by the President after a preliminary determination of dumping or ", @@ -24577,7 +24577,7 @@ "act_name": "CBSA D-Memoranda", "section": "D14-1-9", "marginal_note": "Information Pertaining to the Acceptance, Enforcement and Renewal of Undertakings in Dumping and Subsidy Investigations (part 2)", - "part": "", + "part": "Information Pertaining to the Acceptance, Enforcement and Renewal of Undertakings in Dumping and Subsidy Investigations", "division": "", "heading": "", "text": "subsidizing. The President will not accept an undertaking after the issuance of a final determination of \ndumping or subsidizing. \n\n7. Undertakings should be offered as early in the process as possible, and no later than 60 days after the \npreliminary determination of dumping or subsidizing, to allow sufficient time for a complete analysis. The \nexporter or the foreign government may revise undertaking offers after consultations with the CBSA. \n8. Any party who wishes to be notified when the CBSA receives an undertaking offer must inform \nthe CBSA that he/she wishes to be notified. The CBSA will notify those parties, as well as the office of the \nCommissioner of Competition and post notice on the CBSA website that an undertaking offer has been \nreceived. Interested parties have nine days from the day the CBSA receives the undertaking offer to \nprovide comments on its acceptability. The President is required to consider these representations before \ndeciding whether to accept the undertaking. \nRequirements \n9. Section 49 of SIMA contains the requirements for the acceptance of undertakings by the President. \n10. In a dumping investigation, written undertaking offers must be made individually by exporters involved \nin the investigation. The undertaking option may, however, be discussed with a representative from an \nassociation or a group of exporters. In a subsidy investigation, written undertaking offers must be made by \nthe government of the country of export or by the individual exporters with the consent of the government \nof the country of export. \n11. Undertaking offers by exporters in a dumping investigation, or by governments or exporters in a \nsubsidy investigation, must account for \"all or substantially all\" of the dumped or subsidized imports under \ninvestigation. The term \"all or substantially all\" is normally interpreted to mean 85 percent or more of the \nvolume of dumped or subsidized imports under investigation. However, representation of 85 percent of \nthe volume of dumped or subsidized goods does not necessarily mean that the undertaking will be \naccepted. For example, if an exporter not included in the 85 percent has the potential to ship large \nquantities of dumped goods to Canada, it may be concluded that the undertaking does not cover a \nsufficient percentage of the trade. \n12. In cases involving exports from more than one country, undertakings can be accepted from exporters \nin a dumping investigation, or governments or exporters in a subsidy investigation, representing \"all or \nsubstantially all\" of the imports from these countries collectively. Therefore, it is not always necessary to \nobtain undertakings from exporters or governments in each country covered by the investigation. \nHowever, undertakings cannot be accepted and the investigation suspended for some exporters or some \ncountries while the investigation continues for others. When the criteria to accept undertakings have been ", @@ -24595,7 +24595,7 @@ "act_name": "CBSA D-Memoranda", "section": "D14-1-9", "marginal_note": "Information Pertaining to the Acceptance, Enforcement and Renewal of Undertakings in Dumping and Subsidy Investigations (part 3)", - "part": "", + "part": "Information Pertaining to the Acceptance, Enforcement and Renewal of Undertakings in Dumping and Subsidy Investigations", "division": "", "heading": "", "text": "met, the investigation is suspended for all exporters and countries. \n13. Price increases proposed in an undertaking must not be higher than necessary to eliminate the \nestimated margin of dumping in a dumping investigation or the estimated amount of subsidy in a subsidy \ninvestigation. \n14. Undertakings must be practicable to administer. To facilitate the administration of an undertaking, \nexporters in a dumping investigation, and foreign governments or exporters in a subsidy investigation, are \nrequired to provide information on their domestic markets and export sales to Canada and allow for \nverification of that information on a regular basis. \nAmendments of an Undertaking \n15. Once an undertaking is accepted, it can be amended at any time in accordance with its terms. \nAmendments are usually made to update the selling prices in the undertaking to reflect changes in market \nconditions. An undertaking can also be amended to cover exports of products included in the product \ndefinition of the goods under investigation but not already specified in the undertaking. \nConfidentiality of an Undertaking \n16. SIMA contains provisions for the treatment and disclosure of confidential information and non-\nconfidential information. An undertaking offer submitted to the CBSA for purposes of a proceeding under \nSIMA is subject to the confidentiality provisions of the Act and, therefore, must be accompanied by a non-\nconfidential edited version or a non-confidential summary of the offer. \nRequest to Complete the Investigation and the Inquiry \n17. When presenting an undertaking offer, an exporter in a dumping investigation, or a foreign \ngovernment in a subsidy investigation, can request that the investigation by the CBSA and the inquiry by \nthe Canadian International Trade Tribunal (Tribunal) be completed to make a final determination about \nwhether there is dumping or subsidizing and consequent injury. \n18. The request to complete the investigation must be presented to the CBSA simultaneously with the \nundertaking offer. At the same time, a request to complete the injury inquiry must also be made to the \nTribunal. \n19. If the Tribunal issues an injury finding, the undertaking remains in effect and, as long as the \nundertaking is complied with, no SIMA anti-dumping or countervailing duties are collected. As mentioned \n\nin paragraph 23, a finding of no injury by the Tribunal terminates the undertaking as well as the \ninvestigation. \nTermination of an Undertaking \n20. The President must terminate an undertaking if, within 30 days of the date of the notice of acceptance \nof the undertaking, but before a finding by the Tribunal, the President receives a written request to \nterminate the undertaking from: \n (a) an importer or an exporter of the goods or a complainant in a dumping investigation; or \n (b) an importer or an exporter of the goods or a government of the country of export or a \ncomplainant in a subsidy investigation. ", @@ -24613,7 +24613,7 @@ "act_name": "CBSA D-Memoranda", "section": "D14-1-9", "marginal_note": "Information Pertaining to the Acceptance, Enforcement and Renewal of Undertakings in Dumping and Subsidy Investigations (part 4)", - "part": "", + "part": "Information Pertaining to the Acceptance, Enforcement and Renewal of Undertakings in Dumping and Subsidy Investigations", "division": "", "heading": "", "text": "21. The President can also terminate an undertaking because the terms of the undertaking have been \nviolated or because of new information or changed circumstances. \n22. If the investigation continues while an undertaking is in place, as explained in paragraph 17, the \nundertaking would be terminated if the President ends the investigation in the following situations: \n In a dumping investigation, for situations where the investigation terminates against an exporter \nthat has an insignificant margin of dumping, the President will terminate the undertaking made by \nthat exporter. The President will then decide whether any remaining undertakings are still \nreasonable and can continue for the remaining exporters. \n In a subsidy investigation, for situations where the investigation terminates against an exporter that \nhas an insignificant amount of subsidy, the President will terminate the undertaking made by that \nexporter, if applicable. The President will then decide whether the undertaking provided by the \ngovernment of the country of export or for the remaining exporter(s) who entered into an \nundertaking with consent of the government of the country of export is still reasonable and can \ncontinue. \n23. If the investigation continues while an undertaking is in place and the Tribunal subsequently issues a \nfinding of no injury, the President will terminate the undertaking. \n24. Except where there is an injury finding in effect, an undertaking can be terminated at any time, if the \nPresident is satisfied that the dumping, subsidizing or injury would no longer exist if the undertaking were \nterminated. \nResumption of the Investigation \n25. If an undertaking is terminated for reasons mentioned in paragraphs 20 and 21, the President will \nresume the investigation from the point of suspension. \nAdditional Undertakings \n26. Except where there is an injury finding in effect, the President can accept an undertaking from an \nexporter or a government in a subsidy case, which has not previously offered an undertaking, provided \nthat the conditions for acceptance of an undertaking have been satisfied. These conditions are specified \nin paragraphs 9 to 14. \nReview and Renewal of an Undertaking \n27. Except where the Tribunal has made an injury finding, SIMA requires an undertaking to be reviewed \nby the President at least every five years to determine if it still serves the purpose for which it was \nintended. If so, it is renewed and the investigation continues to be suspended. If, on the other hand, the \nPresident determines that the undertaking is no longer required, it expires immediately. However, if the \nTribunal has issued an injury finding, the President cannot review the need for continuing the undertaking \nor allow it to expire. In this situation, the undertaking remains in place until the Tribunal rescinds its injury \nfinding. If the Tribunal does not review its finding within five years, the finding automatically expires and all ", @@ -24631,7 +24631,7 @@ "act_name": "CBSA D-Memoranda", "section": "D14-1-9", "marginal_note": "Information Pertaining to the Acceptance, Enforcement and Renewal of Undertakings in Dumping and Subsidy Investigations (part 5)", - "part": "", + "part": "Information Pertaining to the Acceptance, Enforcement and Renewal of Undertakings in Dumping and Subsidy Investigations", "division": "", "heading": "", "text": "proceedings with respect to the investigation, including undertakings, are terminated. The President may, \nif necessary, terminate the undertaking at any time for the reasons contained in paragraph 21. In such a \nsituation, anti-dumping or countervailing duties are levied on all dumped or subsidized imports. See \nparagraphs 32 and 33 for details about liability for the payment of such duty. \n28. An application for a review by the Federal Court of Appeal or a review by a panel under the CUSMA of \na decision by the President to renew or not to renew an undertaking may be made under SIMA. \nSuspension of Collection of Provisional, SIMA Anti-dumping and Countervailing Duties \n29. Section 50 of SIMA states that once an undertaking is accepted, the investigation is suspended \nunless a request to complete the investigation is received, as explained in paragraph 17. Whether or not a \nrequest to continue the investigation is received, no provisional duty, SIMA anti-dumping duty or \ncountervailing duty is collected as long as the undertaking is in force and is complied with. This situation \ncontinues unless the undertaking is terminated because of a violation, new information, changed \n\ncircumstances or because a request to terminate has been received by a designated party, as described \nin paragraph 20. \nPosting of Bonds Before the Undertaking \n30. If an undertaking is accepted, the collection of provisional duty is suspended. If surety was posted to \ncover the provisional duty, the assessment of duty would result from the period between the preliminary \ndetermination and the acceptance of the undertaking. \nAny surety will remain in place until its termination date, at which point the duties for the assessed period \nmust be paid. The posted surety will be held until the anti-dumping and/or countervailing duties have been \npaid. \nShould the investigation recommence after the termination of the security, new surety would be required. \n31. Further information with respect to refunds of provisional duty and bonds may be found \nin CBSA Memorandum D14-1-7, Assessment and Payment of Duties Under the Special Import Measures \nAct. \nLiability for Payment of SIMA Anti-dumping and Countervailing Duty for Goods Released Before \nan Injury Finding by the Canadian International Trade Tribunal \n32. In accordance with section 4 of SIMA, liability for the payment of anti-dumping or countervailing duty, \nwith respect to any goods that are subject to an undertaking that has been terminated for a reason other \nthan a violation, and released before the finding by the Tribunal, begins on the day on which the \npreliminary determination was made and ends on the day that the undertaking was accepted. The liability \nto the CBSA for preliminary duties will restart on the day on which the notice of termination of the \nundertaking was given and ends on the day of the finding by the Tribunal. ", @@ -24649,7 +24649,7 @@ "act_name": "CBSA D-Memoranda", "section": "D14-1-9", "marginal_note": "Information Pertaining to the Acceptance, Enforcement and Renewal of Undertakings in Dumping and Subsidy Investigations (part 6)", - "part": "", + "part": "Information Pertaining to the Acceptance, Enforcement and Renewal of Undertakings in Dumping and Subsidy Investigations", "division": "", "heading": "", "text": "33. In accordance with section 4 of SIMA, liability for the payment of SIMA anti-dumping or countervailing \nduty, with respect to any goods that are subject to an undertaking that has been terminated because of a \nviolation and released before the finding by the Tribunal, begins on the day on which the preliminary \ndetermination was made and ends on the day that the undertaking was accepted. The liability to \nthe CBSA for preliminary duties will restart on the day on which the undertaking was violated or the \n90th day before the day on which notice of the termination of the undertaking was given, whichever date \nis later, and ends on the day of the finding by the Tribunal. \nLiability for Payment of SIMA Anti-dumping and Countervailing Duty for Goods Released After an \nInjury Finding by the Canadian International Trade Tribunal \n34. In accordance with sections 3 and 4 of SIMA, when goods are subject to both an undertaking and a \nfinding of injury by the Tribunal and are released after that finding, liability for the payment of SIMA anti-\ndumping or countervailing duty with respect to the subject goods begins when the undertaking is violated \nor when the President terminates the undertaking because of new information or new circumstances. \nAppendix A - Example format of an undertaking in a dumping \ninvestigation \nUndertaking offered by (name of company, country of origin/export) to the President of the Canada Border \nServices Agency. \n1. (Name and location of company), hereinafter also referred to as \"the Company,\" offers to the President \nof the Canada Border Services Agency, hereinafter also referred to as \"the President,\" the undertaking \ndescribed below and in appendices (make reference to the specific appendices attached, for \nexample: B, C, and D) which are attached to and form an integral part of this undertaking concerning \n(brief description of subject goods), as defined in paragraph 2, which are the subject of a dumping \ninvestigation initiated by the President on (date of initiation) and for which the President issued a \npreliminary determination of (dumping/subsidizing) on (date of the preliminary determination). \n2. This undertaking pertains only to those goods named by the President in the CBSA above-\nnoted preliminary determination. Such goods are defined as: \n(Product description as defined in the preliminary determination) and are referred to in this undertaking as \n\"the subject goods.\" \n3. The Company agrees not to sell the subject goods for export to Canada at prices lower than (state \nterms of undertaking, for example, specify whether prices are FOB (freight on board), CIF (cost, insurance \nand freight), and indicate location) prices stipulated in the grid in Appendix B. \n4. The Company agrees not to circumvent this undertaking by any means, including the sale or shipment \nof the subject goods to Canada through a subsidiary, branch, agent or other company, or by the shipment ", @@ -24667,7 +24667,7 @@ "act_name": "CBSA D-Memoranda", "section": "D14-1-9", "marginal_note": "Information Pertaining to the Acceptance, Enforcement and Renewal of Undertakings in Dumping and Subsidy Investigations (part 7)", - "part": "", + "part": "Information Pertaining to the Acceptance, Enforcement and Renewal of Undertakings in Dumping and Subsidy Investigations", "division": "", "heading": "", "text": "of the subject goods to Canada from a country other than (country of origin/export). \n\n5. The Company agrees to provide to the Canada Border Services Agency, hereinafter also referred to in \nthis undertaking as \"the CBSA,\" copies of documents described in Appendix C. \n6. The Company agrees to provide on the Canadian customs invoice CBSA and/or the commercial \ninvoice submitted to meet the CBSA invoicing requirements, the information described in Appendix D. \n7. The Company agrees that before the execution of any sale for export to Canada of new products, \nmodels or sizes, which fall within the definition of the subject goods in paragraph 2, but are not referred to \nspecifically in Appendix B, to notify the CBSA of such sale, to provide any information that may be \nrequested by the CBSA at that time to determine an appropriate undertaking price, and to \namend Appendix B of this undertaking to include such new products, models or sizes. \n8. The Company agrees to provide such additional information, which may be required by the CBSA to \ndemonstrate adherence to this undertaking, and to permit, upon request, verification by CBSA officials of \nany such information provided. \n9. The Company agrees to inform the CBSA of any changes in circumstances from those that existed at \nthe time that this undertaking was accepted. This would include changes in domestic prices, unit costs \nand expenses (including freight and warehousing) or terms of delivery to Canada. The Company agrees, \nat the discretion of the CBSA, to amend this undertaking, including appendices, in whole or in part, to take \ninto account any such changes in circumstances. \n10. The Company agrees that this undertaking shall take effect (on the date of its acceptance by \nthe CBSA) and shall apply to all subject goods released by the CBSA on or after this date. \n11. The Company acknowledges the authority of the President to terminate this undertaking at any time \nafter its acceptance where the President: \n (a) is satisfied that the undertaking has been or is being violated; \n (b) is of the opinion that, as a result of new information not available at the time of the acceptance \nof the undertaking, the undertaking would have not been accepted; or \n (c) is of the opinion that, as a result of changed circumstances, the undertaking no longer fulfills its \nobjectives. \n12. The Company shall give the President written notice of its intention to withdraw from this undertaking \nat least 30 days before the date of such withdrawal. \n13. This undertaking shall be binding upon all successors and assignees of the Company. \nIn witness whereof the Company has hereto affixed its corporate seal, attested by its duly authorized \nofficer(s) on this () day of (), 20(). \n Name of company \n Seal \n Signature of witness \n Name and title of witness \n Signature of authorized officer(s) \n (Name(s) and title(s) of authorized officer(s) ", @@ -24685,7 +24685,7 @@ "act_name": "CBSA D-Memoranda", "section": "D14-1-9", "marginal_note": "Information Pertaining to the Acceptance, Enforcement and Renewal of Undertakings in Dumping and Subsidy Investigations (part 8)", - "part": "", + "part": "Information Pertaining to the Acceptance, Enforcement and Renewal of Undertakings in Dumping and Subsidy Investigations", "division": "", "heading": "", "text": "14. This undertaking document and the attached Appendices B, C, and D are stamped \"confidential\" as \nthey contain sensitive commercial information relating to our business operations. \nAppendix B \n1. This Appendix is attached to and forms an integral part of the undertaking submitted by (name and \nlocation of company) to the President of the Canada Border Services Agency, on (date of submission). \n2. In accordance with paragraph 3 of the undertaking, the Company agrees not to sell the subject goods \nto importers in Canada at prices lower than the prices stipulated in the following grid and as amended \nfrom time to time: \nUndertaking price grid \nProduct (class/model/number/size) Product Description Undertaking Price \n3. All prices are quoted in (state the currency of settlement and the unit of measure if appropriate), (state \nterms of sale, for example, specify whether prices are FOB, CIF, and indicate location). The selling prices \nin the undertaking price grid shall apply to shipments of the subject goods that are imported into Canada \n(on or after the date of acceptance of this undertaking by the President or such other date as may be \nappropriate). \n\nIn witness whereof the Company has hereto affixed its corporate seal, attested by its duly authorized \nofficer(s) on this ( ) day of ( ), 20( ). \n Name of company \n Seal \n Signature of witness \n Name and title of witness \n Signature of authorized officer(s) \n Name(s) and title(s) of authorized officer(s) \nAppendix C \n1. This Appendix is attached to and forms an integral part of the undertaking submitted by (name and \nlocation of company) to the President of the Canada Border Services Agency, on (date of submission). \n2. In accordance with paragraph 5 of the undertaking, the Company agrees to provide the CBSA with the \nfollowing documents: \n (a) Each time there is a price change in the Company's domestic market, a copy of the notification \nletter, if any, sent to customers along with the revised price lists. These documents will be sent \nvia e-mail immediately to the attention of the Director of (Division), Trade and Anti-\ndumping Programs Directorate, accompanied by a covering letter referring to this undertaking. \n (b) An amended Appendix B will also be sent via e-mail at the same time as the transmittal is being \nmade, in accordance with paragraph (a) above. The amendment will reflect the revised undertaking \nprices calculated by (details regarding methodology used in amending Appendix B including an \nexplicit restatement of the terms of sale, currency of settlement and unit of measure, where \nrequired), to the current prices in effect as stipulated in the undertaking price grid contained in \nAppendix B; and \n (c) (State other documents which will be provided and when they will be provided.) These \ndocuments will be forwarded under a covering letter referring to this undertaking to: \nthe SIMA Registry by email: simaregistry-depotlmsi@cbsa-asfc.gc.ca. Hard copies are not \nrequired. ", @@ -24703,7 +24703,7 @@ "act_name": "CBSA D-Memoranda", "section": "D14-1-9", "marginal_note": "Information Pertaining to the Acceptance, Enforcement and Renewal of Undertakings in Dumping and Subsidy Investigations (part 9)", - "part": "", + "part": "Information Pertaining to the Acceptance, Enforcement and Renewal of Undertakings in Dumping and Subsidy Investigations", "division": "", "heading": "", "text": "Note: Email is not secure, and has a 10MB file transfer size limitation. For protected information \nand files larger than 10MB, please contact us via email to make arrangements on how to submit \nyour information. \nIn witness whereof the Company has hereto affixed its corporate seal, attested by its duly authorized \nofficer(s) on this () day of (), 20(). \n Name of company \n Seal \n Signature of witness \n Name and title of witness \n Signature of authorized officer(s) \n Name(s) and title(s) of authorized officer(s) \nAppendix D \n1. This Appendix is attached to and forms an integral part of the undertaking submitted by (name and \nlocation of company) to the President of the Canada Border Services Agency, on (date of submission. \n2. In accordance with paragraph 6 of the undertaking, the Company agrees to provide on the Canadian \ncustoms invoice and/or the commercial invoice, submitted to meet Canadian customs invoicing \nrequirements with respect to each shipment of the subject goods, the following information: \n (a) Customer's order number and date of order; \n (b) Product (class/model/number/size, etc.); \n (c) Product description in sufficient detail to match the applicable description of the subject goods \nfound in the undertaking price grid in Appendix B; \n (d) Terms and conditions of sale; \n (e) Quantity of (product) in (unit of measurement) for each (class/model/number/size, etc.); and \n\n (f) Unit price of the (product) in (currency of settlement) for each (class/model/number/size, etc.). \n3. In addition, the Company agrees to certify on each document: \"These prices are in accordance with \n(name of company)'s current undertaking accepted by the President of the Canada Border Services \nAgency, on (date of acceptance by the President).\" \nIn witness whereof the Company has hereto affixed its corporate seal, attested by its duly authorized \nofficer(s) on this ( ) day of ( ), 20( ). \n Name of company \n Seal \n Signature of witness \n Name and title of witness \n Signature of authorized officer(s) \n Name(s) and title(s) of authorized officer(s) \nReferences \nConsult these resources for further information. \nApplicable legislation \n Special Import Measures Act, sections 55, 56 to 61, 70, 75.1, 75.3, 77.01, 77.011, 77.012, 77.11, \n77.12, and 96.1 \n Special Import Measures Regulations, sections 36.04, 46 to 52 \n Federal Courts Act, sections 18 and 28 \nSuperseded D-memoranda \nD14-1-3 dated December, 2023 \nIssuing office \nPolicy Integration, Planning and Performance Division \nTrade and Anti-dumping Programs Directorate \nCommercial and Trade Branch \nContact us \nFor more information, within Canada call the Border Information Service at 1-800-461-9999. From outside \nCanada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available \nMonday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-\n335-3237. \nContact border information services \nRelated links ", @@ -24721,7 +24721,7 @@ "act_name": "CBSA D-Memoranda", "section": "D14-1-9", "marginal_note": "Information Pertaining to the Acceptance, Enforcement and Renewal of Undertakings in Dumping and Subsidy Investigations (part 10)", - "part": "", + "part": "Information Pertaining to the Acceptance, Enforcement and Renewal of Undertakings in Dumping and Subsidy Investigations", "division": "", "heading": "", "text": " Memorandum D14-1-7 \n Memorandum D17-2-1 \n Interest Rate for Customs Purposes Regulations", @@ -24739,7 +24739,7 @@ "act_name": "CBSA D-Memoranda", "section": "D16-1-1", "marginal_note": "Plain language summary", - "part": "", + "part": "Information pertaining to the application, collection, and adjustment of a surtax", "division": "", "heading": "", "text": "Target audience: General Key concepts: describes the administration and enforcement of surtax and safeguard orders under sections 53, 55(1), 60, 63, 68(1), or 78 of the Customs Tariff. Keywords: surtax, Customs Tariff, order in council, special measures, emergency measures, safeguard measures, surtax order, self-adjustment, re-determination, Customs Act", @@ -24757,7 +24757,7 @@ "act_name": "CBSA D-Memoranda", "section": "D16-1-1", "marginal_note": "On this page", - "part": "", + "part": "Information pertaining to the application, collection, and adjustment of a surtax", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Guidelines Notification of a Surtax Accounting for goods subject to a surtax order Reviews, self-adjustments, and re-determinations Amounts owing\n- References\n- Contact us\n- Related links", @@ -24775,7 +24775,7 @@ "act_name": "CBSA D-Memoranda", "section": "D16-1-1", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Information pertaining to the application, collection, and adjustment of a surtax", "division": "", "heading": "", "text": "This D-memo has been updated to:\n- reflect the adoption of the CBSA Assessment and Revenue Management (CARM) portal\n- include a link to onboarding support documentation\n- include a link to the CARM Web page\nThese changes do not affect or change any of the existing policies or procedures.", @@ -24793,7 +24793,7 @@ "act_name": "CBSA D-Memoranda", "section": "D16-1-1", "marginal_note": "Guidelines", - "part": "", + "part": "Information pertaining to the application, collection, and adjustment of a surtax", "division": "", "heading": "", "text": "1. A surtax is a duty imposed by Order in Council under sections 53(2), 55(1), 60, 63(1), 68(1), 77.1(2), 77.6(2) or 78(1) of the Customs Tariff . The Order in Council (surtax order) sets out the amount of the surtax, the goods to which it applies, and, sometimes, its duration. A surtax can be levied in addition to customs duties imposed under the Customs Tariff .\n2. Imported goods may be subject to a surtax applied in accordance with the following special measures, and emergency measures (collectively referred to as surtax measures) as well as safeguards measures:\n- Subsection 53(2) can be used to impose a surtax in addition to customs duties on any goods to enforce Canada's rights under a trade agreement or to respond to acts of the government of a country that adversely affect trade in Canadian goods or services.\n- Subsection 55(1) can be used to impose a surtax as an emergency measure of a temporary nature, usually on imported goods causing or threatening serious injury to Canadian producers of like or directly competitive goods. Where imports from a free trade partner are excluded from a global surtax action, section 60 provides that such imports may subsequently be included, if there is a surge in the importation of these goods during the course of the action.\n- Subsection 63(1) provides for the extension of surtax order where it is necessary to prevent or remedy serious injury to Canadian producers.\n- Subsection 68(1) can be used to impose a surtax on prescribed agricultural goods. Before such an order is made, certain conditions of the Agreement on Agriculture of the World Trade Organization must be met.\n- Subsection 77.1(2) can be used to impose a surtax on goods originating in the People’s Republic of China that are being imported in such increased quantities or under such conditions as to cause or threaten to cause market disruption to domestic producers of like or directly competitive goods.\n- Subsection 77.6(2) can be used to impose a surtax on goods originating in the People’s Republic of China at any time it appears that an action causes or threatens to cause a significant diversion of trade into the domestic market in Canada.\n- Section 78(1) can be used to impose a surtax, in addition to the customs duties, on goods that originate in a specific country when Canada's financial position and its balance of payments require special measures for imports of goods from that country.\n3. The administration of a surtax order is the responsibility of the Canada Border Services Agency ( CBSA ).\n4. Section 17 of the Customs Act provides the CBSA the authority to assess a surtax, which is a duty within the meaning of the Customs Act.\nNotification of a surtax\n5. Every surtax order made by the Governor in Council is published in the Canada Gazette.\n6. The CBSA will issue a customs notice that will provide information about the imported goods subject to the surtax order, the information required to calculate the amount of surtax and any other relevant information, including the surtax or safeguard measure code for the purposes of the CBSA Assessment and Revenue Management (CARM) system.\nAccounting for goods subject to a surtax order\n7. The importer becomes liable to pay surtax on imported goods subject to a surtax order upon the importation of the goods.\n8. Payment of surtax is made in the same way and within the same prescribed time that customs duties and taxes are paid.\n9. Importers must declare imported goods as subject to a surtax when completing a Commercial Accounting Declaration ( CAD ) via CARM Client Portal ( CCP ), Electronic Data Interchange ( EDI ) or Application Programming Interface ( API ) and declare the applicable surtax or safeguard code. The surtax code can be found in the applicable Customs Notice. The amount of surtax owing is entered in field 85 “Surtax” of the Commercial Accounting Declaration. If importers elect to use the self-declare option in CARM, the amount of surtax owing must be calculated by the importer and entered in the Surtax field. Refer to Memorandum D17-1-5: Accounting for Commercial Goods , for additional information on accounting for the importation of goods. Refer to Memorandum D17-1-10: Coding of Customs Accounting Documents , for additional information on completing a CAD. Refer to Memorandum D8-4-1: Information Pertaining to Remission Orders, for additional information on remission orders .\nReviews, self-adjustments, and re-determinations\n10. The imposition of a surtax is not subject to appeal under the Customs Tariff or the Customs Act . Accounting documents are normally reviewed by the CBSA to ensure that the correct amount of surtax was self-assessed by the importer. Determinations, re-determinations or further re-determinations made by the CBSA may be subject to appeal under the Customs Act .\n11. The CBSA may re-determine or further re-determine the origin, tariff classification, and/or value for duty on its own initiative or in response to a self-adjustment . In so doing, as with customs duties and taxes, the CBSA may assess any undeclared amount of surtax.\n12. If an importer identifies that surtax is payable, they must submit a self-adjustment and declare the applicable surtax code. For more information on an importer’s obligation to submit self-adjustments refer to Memorandum D11-6-6: Reason to believe and corrections to the declaration of origin, tariff classification or value for duty . For more information on how to submit an adjustment refer to Memorandum D17-2-1: Adjusting Commercial Accounting Declarations .\n13. Where there is overpayment of surtax, an importer may submit an adjustment to request a refund of the amount overpaid. For instructions on how to submit an adjustment for commercial goods, please refer to Memorandum D17-2-1: Adjusting Commercial Accounting Declarations . For instructions on how to submit a refund for casual goods, please refer to Memorandum D6-2-6: Refund of Duties and Taxes on Non-Commercial Importations .\n14. Where an amount of surtax is to be refunded to the importer or is payable by the importer, the CBSA will issue a statement via CARM. This statement serves as a notice of assessment or refund by the CBSA in response to an adjustment request, or a review or re-determination initiated by the CBSA.", @@ -24811,7 +24811,7 @@ "act_name": "CBSA D-Memoranda", "section": "D16-1-1", "marginal_note": "References", - "part": "", + "part": "Information pertaining to the application, collection, and adjustment of a surtax", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Act\n- Customs Tariff\nRelated D memoranda\n- Memorandum D6-2-3: Refund of Duties\n- Memorandum D6-2-6: Refund of Duties and Taxes on Non-commercial Importations\n- Memorandum D8-4-1: Information Pertaining to Remission Orders\n- Memorandum D11-6-6: Reason to believe and corrections to the declaration of origin, tariff classification or value for duty\n- Memorandum D17-1-5: Accounting for Commercial Goods\n- Memorandum D17-1-10: Coding of Customs Accounting Documents\n- Memorandum D17-2-1: Adjusting Commercial Accounting Declarations\nSuperseded D memoranda\nMemorandum D16-1-1 dated August 17, 2018\nIssuing office\nSIMA Policy and Advisory Unit Trade Programs and Anti-dumping Directorate Commercial and Trade Branch", @@ -24901,7 +24901,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-3", "marginal_note": "Plain language summary", - "part": "", + "part": "Casual Importations", "division": "", "heading": "", "text": "Target audience: Travellers and other importers (or an importer’s agent/customs broker) of “casual goods,” or goods coming into Canada for personal use; Border services officers preparing documentation related to casual goods imports, including payment of duties and taxes; Carriers or courier services transporting casual goods\nKey content: Which forms to complete: when declaring “casual goods” (goods for personal use) upon entry to Canada; when declaring casual goods that will follow; when declaring casual goods arriving by mail or by a courier service\nKeywords: CARM, accounting, casual goods, personal effects, importing, duties, taxes, forms, documents", @@ -24919,7 +24919,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-3", "marginal_note": "On this page", - "part": "", + "part": "Casual Importations", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines and general information\n- References\n- Contact us", @@ -24937,7 +24937,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-3", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Casual Importations", "division": "", "heading": "", "text": "Paragraph 1(a) has been amended to remove Form B3-3 , Canada Customs Coding Form and replace it by CAD , Commercial Accounting Declaration, as part of the CBSA Assessment Revenue Management ( CARM ) initiative.", @@ -24955,7 +24955,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-3", "marginal_note": "Guidelines and general information", - "part": "", + "part": "Casual Importations", "division": "", "heading": "", "text": "1. Casual goods are to be accounted for on Form BSF715 or BSF715-1, Casual Goods Accounting Document, with the following exceptions:\n- (a) a properly completed CAD , Commercial Accounting Declaration, is accepted if prepared and transmitted by the importer or the person acting as an importer's agent;\n- (b) Form BSF192, Personal Exemption CBSA Declaration , or form E311, CBSA Declaration Card , is used when a traveller requires a written exemption claim;\n- (c) travellers claiming personal effects as \"goods to follow\" under tariff item No. 9804.20.00 (7-day exemption) must declare these goods to the CBSA office at the travellers first point of arrival in Canada . These goods must be declared in writing on a Form BSF192 . When the \"goods to follow\" arrive in Canada and the importers will not be present to clear the goods themselves, they may provide written authorization to an agent to act on their behalf. The definition of an agent may be found in Memorandum D1-6-1, Authority to Act as Agent . The carrier transporting the goods cannot act as an agent of the importer unless they are a licensed customs broker . When these goods arrive through the commercial stream, they must be documented on a separate cargo control document. Non-commercial (casual) goods entering Canada on a commercial conveyance and documented on a cargo control document are not exempt from the Advance Commercial Information ( ACI ) program in Air and Marine Modes. A copy of the Form BSF192 must be presented to the CBSA by the importer or their agent. The cargo control document number is to be marked on Form BSF192 and vice versa, and both documents are to be stamped by the CBSA . The cargo control document is to be acquitted by reference to the original Form BSF192 and office reference. If a copy of the Form BSF192 cannot be produced by the traveller or agent, the goods may not be classified under tariff item No. 9804.20.00 , and are subject to regular duty and taxes;\n- (d) a properly completed Form E14, CBSA Postal Import Form, is attached to the mail item of casual goods arriving by mail. Instructions for importations by mail can be found in the D5 Memoranda series and Memorandum D8-2-2, Postal Imports Remission Order ;\n- (e) No accounting document is required for goods imported temporarily under tariff item No 9803.00.00. When control documentation is needed, Form E29B, Temporary Admission Permit may may be issued for personal effects imported temporarily by visitors and temporary residents under tariff item No. 9803.00.00;\n- (f) Form E29B can also be used when documentation is needed for residents of Canada temporarily importing conveyances under the provisions of tariff item No. 9802.00.00; and\n- (g) Form BSF186, Personal Effects Accounting Document , Personal Effects Accounting Document is required for casual goods imported under the provisions of tariff item Nos. 9805.00.00, 9806.00.00 or 9807.00.00 or 9829.00.00.\n2. Instructions for importations into Canada by courier services, for qualifying shipments of less than $20, are found in Memorandum D8-2-16, Courier Imports Remission .\n3. Form BSF715 or BSF715-1 is to be used whenever a border services officer has to prepare an accounting document for a casual importer. The document indicates the duty and taxes applicable.\n4. Form BSF715 (manual) is a standard pre-numbered accountable form in book format and is prepared in triplicate. The original (white) is the office copy; the second copy (buff) is the importer's copy to be given as proof of payment and to obtain release of the goods; the third copy (canary) is the control copy which remains in the book for audit purposes.\n5. Form BSF715-1 (automated) is prepared in two copies. The original is the office copy and the second copy is given to the importer as proof of payment and to obtain release of the goods.\n6. Border services officers must show the 10-digit classification number of goods on Form BSF715 or Form BSF715-1. The 9th and 10th digits form the statistical suffix used to provide further product description as determined by Statistics Canada. These last two digits are required to determine the provincial sales tax status of some commodities. Form BSF715 and BSF715-1 are not required by Statistics Canada.\n7. Border services officers are to ensure that the minimum identification requirements are met, i.e., the name and postal code are indicated on the form.\n8. Once Form BSF715-1 has been properly completed and any duty and taxes owing have been collected, the form is to be numbered and stamped \"duty paid.\" After payment has been accepted at automated offices, the Travellers Entry Processing System (TEPS) assigns an accounting document number and shows the date and \"paid\" in the duty-paid stamp field of Form BSF715-1. The receipt copy of the form is to be given to the importer.\n9. The importer or their agent, as well as the border services officer involved, must initial any changes made to the completed form at the time of importation.\n10. If Form BSF715 is voided, the complete set must remain intact in the book. The word \"void\" and the reason must be shown, as well as the signature of the border services officer involved.\n11. Form BSF715-1 (automated) can be voided either before or after payment by an authorized individual, as defined in the Security Level Maintenance file for that office. Comments explaining the reason for the void can be input directly into the system. The comments and the user ID of the individual who voided the transaction are printed on the system-generated Void/Incomplete Document Report. This report is used to reconcile accounting document numbers.\n12. Payment of any applicable duty and taxes on casual importations can be made in cash, by money order, traveller's cheque, bank draft, uncertified cheque (up to $2,500) or a Government of Canada accepted credit card. Payment by debit card is also available in a number of sites.\n13. Cargo control documents are to be acquitted by reference to the accounting number assigned to the Form BSF186.\n14. There is no value limitation applicable to casual goods.\nForm BSF186, Personal Effects Accounting Document\n- Form BSF186, Personal Effects Accounting Document\n- Form BSF186A Personal Effects Accounting Document\n15. Personal effects imported under the provisions of tariff item Nos. 9805.00.00 (former residents), 9806.00.00 (beneficiary), 9807.00.00 (settlers) and 9829.00.00 (seasonal residents) are to be accounted for on Form BSF186. Persons claiming goods under tariff item No. 9805.00.00, 9806.00.00, 9807.00.00 and 9829.00.00 must personally declare their goods at the CBSA office at their first point of arrival in Canada by ompleting and signing a Form BSF186, regardless of whether the goods accompany the travellers at that time or will follow later. Form BSF715 and Form BSF715-1 are not to be used instead of Form BSF186, but should be cross-referenced if duty and taxes are collected (for example, a former resident imports goods valued in excess of $10,000).\n16. Customs brokers are not to use the above tariff item numbers within the Accelerated Commercial Release Operations Support System (ACROSS). This exclusion includes goods released through the Courier/Low Value Shipment ( LVS ) Program .\n17. Form BSF186 is available on-line only, in English (BSF186E) or French (BSF186F), and also has a bilingual continuation sheet, Form BSF186A Personal Effects Accounting Document (list of goods imported). This form can be completed on-line by the traveller, in advance of arriving in Canada and presented to the border services officer or, it can be completed by the officer when the traveller arrives at their first CBSA POE in Canada.\n18. Whether the traveller completes Form BSF186 at the time of arrival or in advance, the border services officer who finalizes the document must ensure that the importer understands the conditions outlined on the form, has completed the appropriate sections, and has signed the form. Goods that cannot be listed on Form BSF186 are to be listed on Form BSF186A. If a mover's inventory or traveller's listing is provided, it may be used instead of Form BSF186A; however, approximate values should be shown for the goods that are listed. Goods arriving at a later date should be shown separately on the list.\n19. The border services officer is to complete the shaded areas of the form reserved for CBSA use and assign an accounting number from a separate set of numbers kept for this purpose. The numbering sequence from Form BSF715 and BSF715 is not to be used as the accounting number on Form BSF186. The importer will be given the numbered importer's copy as proof of lawful importation of the goods. The importer should be advised to retain this copy for future reference and to obtain release of any goods to follow at a later date.\n20. When the \"goods to follow\" arrive in Canada and the importers will not be present to clear the goods themselves, they may provide written authorization to an agent to act on their behalf. The definition of an agent may be found in Memorandum D1-6-1, Authority to Act as Agent . The carrier transporting the goods cannot act as an agent of the importer unless they are a licensed customs broker.\n21. When \"goods to follow\" arrive by commercial carrier, an individual cargo control document for these particular shipments will be submitted to the CBSA. The goods may be accounted for and released at the POE or may proceed in-bond to a sufferance warehouse. The warehouse will notify the importer or authorized agent that the goods have arrived and provide the cargo control document number which is to be written on the importer's original Form BSF186. The cargo control document is to be acquitted by reference to the original Form BSF186 accounting number and office reference. When \"goods to follow\" are released at a different CBSA office, a photocopy of the importer's Form BSF186 is to be forwarded to the office where the Form BSF186 was issued, for attachment to the original document on file at that office.\n22. The Form BSF186 will be reviewed by the CBSA in comparison to the cargo manifest submitted by the carrier and a decision to release or refer the goods for examination will be made at that time. The importer or their authorized agent must be present to answer any questions from the CBSA or to account for any goods that do not qualify under their exemption. The border services officer will initial and date the items being released on the importer's copy of the Form BSF186.\n23. Regular duty and taxes may apply if the importer or their authorized agent cannot produce the original copy of the Form BSF186 that indicates that \"goods to follow\" were previously declared and approved by the CBSA or if any discrepancies exist.\n24. When goods arrive at an Inland Alternate Service ( IAS ) location, the importer or their agent must be present at the IAS location, and may allow the sufferance warehouse operator or other party to fax the documentation to the CBSA hub (central office) on their behalf. This is in keeping with IAS policies and procedures.", @@ -24973,7 +24973,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-3", "marginal_note": "References", - "part": "", + "part": "Casual Importations", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable legislation and regulations\nCustoms Act , sections 8, 32, 33, 35, 147, and 166, and paragraphs 164(1) (d) , (i) , and (j) Accounting for Imported Goods and Payment of Duties Regulations Customs Tariff Presentation of Persons (2003) Regulations Reporting of Imported Goods Regulations Postal Imports Remission Order Courier Imports Remission Order Excise Tax Act , Persons Authorized to Account for Casual Goods Regulations\nThe regulations governing the policy and procedures applicable to casual goods are found in Accounting for Imported Goods and Payment of Duties Regulations , specifically the following sections:\n- General Manner of Accounting\n- General Requirements Respecting the Accounting for and Payment of Duties on Casual Goods\n- Release Without Accounting\nOther D memoranda\n- Memorandum D1-6-1, Authority to Act as Agent.\n- Memorandum D8-2-2, Postal Imports Remission Order\n- Memorandum D8-2-16, Courier Imports Remission\nSuperseded memoranda D\nD17-1-3, dated December 7, 2016\nIssuing office\nProgram and Policy Management Traveller Programs Directorate Programs Branch", @@ -24991,7 +24991,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-4", "marginal_note": "Plain language summary", - "part": "", + "part": "Release of Commercial Goods", "division": "", "heading": "", "text": "Target audience: Importers of commercial goods. Key content: Terms and conditions for the release of commercial goods; how to submit a release request; documents required for release; release options and processing; making a correction to documentation; cancelling a release request. Keywords: Release of goods; customs brokers; importers; CARM ; commercial importation; temporary importation; split shipments; short-shipped goods.", @@ -25009,7 +25009,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-4", "marginal_note": "On this page", - "part": "", + "part": "Release of Commercial Goods", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Legislation\n- Guidelines General Release prior to payment Importer business number Transaction number Electronic submission of release request Use of customs brokers Hours of release: Regular office hours After-hours procedures Electronic longroom service Inland Alternate Service Program Non-terminal office Compliance verification of interim accounting documents Timeframes for release of goods Proof of release Documentation requirements for release Release options Integrated import declaration Pre-Arrival Review System Release on minimum documentation Commercial Accounting Declaration Electronic transmission of documentation Paper release requests Release processing Consolidated release documents Courier Low Value Shipments Program rejects Postal importations (commercial goods exceeding $3,300 Canadian dollars) Customs self-assessment program Temporary importations Returning Canadian vehicles Form C6: Permission for Special Purposes Corrections to interim accounting documents using Form A48 Corrections to invoice information Corrections after final accounting Cancelling a release request Release rejected, not on file or not yet reviewed Split shipments: Air mode Short-shipped goods Hand-carried goods release process\n- Appendix A: Form BSF243 (Y50)—Reject Document Control\n- Appendix B: EDI Exception Lead Sheet\n- Appendix C: Release Information Sheet\n- References\n- Contact us", @@ -25027,7 +25027,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-4", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Release of Commercial Goods", "division": "", "heading": "", "text": "This memorandum replaces Memorandum D17-1-4 dated October 21, 2024 . The following changes have been made:\n- Updated content to reflect policy changes related to the processing of A48 – RMD correctors\n- Various minor corrections and clarifications throughout the document\nThis memorandum outlines and explains the terms and conditions for the release of goods from the Canada Border Services Agency (CBSA).", @@ -25045,7 +25045,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-4", "marginal_note": "Legislation", - "part": "", + "part": "Release of Commercial Goods", "division": "", "heading": "", "text": "Importers and customs brokers who want to obtain release of goods must account for them as described in sections 32 and 33 of the Customs Act . In addition, goods will not be eligible for release until the goods have been reported in accordance with section 12(1) and 12.1 of the Customs Act (unless otherwise exempt from reporting) and the goods have arrived at the destination release office.", @@ -25063,7 +25063,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-4", "marginal_note": "Guidelines", - "part": "", + "part": "Release of Commercial Goods", "division": "", "heading": "", "text": "General\n1. Importers and customs brokers can obtain release of goods from the CBSA , by:\n- submitting a properly completed interim accounting document (release request), along with all required supporting documentation (refer to paragraph 32);\n- submitting a properly completed accounting document, Commercial Accounting Declaration (CAD) Type C, along with all required supporting documentation (refer to paragraph 32).\nRelease prior to payment\n2. Release prior to payment (RPP) privilege allows importers to submit an interim accounting document (herein used interchangeably with release or release request) to obtain release of goods before duties and taxes are paid. Importers may utilize RPP if they post security with the CBSA , account for the goods within the prescribed time limit, and pay duties and taxes owing in full by the billing due date. Refer to Memorandum D17-1-8: Release Prior to Payment Privilege and Memorandum D1-7-1: Posting Security for Transacting Bonded Operations . Refer to Memorandum D17-1-5: Registration, Accounting and Payment for Commercial Goods , for information on customs accounting requirements and payment of duties.\nImporter business number\n3. Importers must have a Business Number (BN) with an importer account when submitting release information. More information on the BN , including how to obtain a BN can be found in Memorandum D17-1-5: Registration, Accounting and Payment for Commercial Goods , Section 4—Business Number Registration.\nTransaction number\n4. Each release request is identified by a unique 14-digit transaction number. This transaction number is used to identify shipments at various times throughout the customs process.\n5. Information on the transaction number is available in Memorandum D17-1-10: Coding of Customs Accounting Documents .\nElectronic submission of release request\n6. Release requests must be submitted electronically using Electronic Data Interchange (EDI) unless otherwise exempted. Refer to paragraph (41) for a list of exceptions to mandatory EDI .\n7. EDI allows for the electronic transmission of integrated import declaration (IID) and Pre-Arrival Review System (PARS) release requests directly to the Accelerated Commercial Release Operations Support System (ACROSS). Border services officers (BSOs) review the information and transmit the release status back to the client via the Release Notification System (RNS) and/or eManifest notices system.\n8. Advanced Commercial Information (ACI)/eManifest notices offer importers and customs brokers visibility into the status of the shipment as it travels (in-bond) through Canada. The “reported” notice can be transmitted to importers and customs brokers when the shipment arrives and is processed at the first port of arrival (FPOA). This notice is available to importers and customs brokers, as well as carriers and freight forwarders.\n9. Clients using EDI must abide by the requirements outlined in the applicable Electronic Commerce Client Requirements Document (ECCRD) or Participants Requirements Document (PRD).\n10. Copies of the applicable ECCRD or PRD can be obtained by contacting the Technical Commercial Client Unit at tccu-ustcc@cbsa-asfc.gc.ca .\nUse of customs brokers\n11. Importers may choose to transact business directly with the CBSA or they may authorize a licensed customs broker to conduct business on their behalf. Customs brokers are not government employees and importers are charged a fee by the brokerage company for their services. The CBSA does not regulate fees charged by brokerage companies.\n12. For additional information on customs brokers, refer to Memorandum D17-1-5: Registration, Accounting and Payment for Commercial Goods .\nHours of release: Regular office hours\n13. The CBSA will process a release request and examine shipments during authorized hours of service. If release is requested outside the authorized service hours, special service charges may apply. Memorandum D1-2-1: Special Services contains additional information concerning service hours and special service charges. CBSA office locations and business hours are available at Directory of CBSA offices and services .\n14. Release requests may be transmitted electronically 24 hours a day, 7 days a week without imposition of special service fees. However, should a shipment require examination, the examination will be conducted in accordance with the related CBSA business hours.\nAfter-hours procedures\n15. Documentation requirements for goods released outside business hours are the same as authorized hours. Release documents must be submitted electronically unless otherwise exempted. Refer to paragraph (41) for a list of EDI exceptions.\nElectronic longroom service\n16. The electronic longroom (e-Longroom) service offers an alternate way to submit documentation to the CBSA . In lieu of submitting paper documents in person, select documents may be submitted by email using a PDF file.\nNote: Effective April 1, 2024 , customs broker licensing has transitioned from local licensing to a national licensing model. This change allows licensed customs broker to transact business at any customs office in Canada.\n17. For a list of ports offering e-Longroom services, refer to e-Longroom—Release . For more information on the e-Longroom process and accepted documents, refer to Submitting import documents using the Electronic Longroom .\nInland Alternate Service Program\n18. Under the Inland Alternate Service (IAS) Program, a number of small, designated CBSA service sites no longer have a physical CBSA presence. Commercial services for these de-staffed offices are provided by larger offices, referred to as a hub or a central office. Importers and customs brokers provide documentation to the CBSA for processing, at the central office via e-Longroom, mail, courier, or fax. Refer to paragraph (41) for a list of EDI exceptions. The central office is responsible for processing paper and EDI release requests, examining shipments, and processing other documentation, when required, on behalf of the IAS site.\n19. Importers or customs brokers needing to conduct business at an IAS location should contact the central office, as indicated in the directory of CBSA offices, should they require assistance. Refer to Inland Alternate Service for a list of offices.\nNon-terminal office\n20. The CBSA does not accept electronic release requests at non-terminal offices (NTOs). Importers or brokers seeking release at these offices must submit the release request in paper format. Please refer to Non-terminal office for a list of NTOs .\nCompliance verification interim accounting documents\n21. The CBSA monitors all release and accounting documents for completeness and accuracy of information. Importers must comply with the statutory or regulatory provisions for release to the same extent as final accounting.\n22. Information is verified at the time of release by the CBSA to ensure it meets all government requirements. For documents submitted through EDI , when an error is detected the CBSA will transmit the reject to the importer or customs broker electronically. For a paper release request, it will be returned for correction with a Form BSF243 (Y50): Reject Document Control (Appendix A) , indicating the reason for rejection. An entry which has been rejected will not be eligible to be released until the CBSA receives the corrected documents or data.\n23. The CBSA will facilitate the release of goods whenever possible and will not delay release requests due to minor errors in the paperwork. However, the BSO retains the right to ask for information to ensure the goods comply with all applicable legislation.\n24. Voluntary disclosure of errors to the CBSA by importers or customs brokers is encouraged at all times. Such disclosure may lead to waiver of penalties and a reduction of interest. For more information on voluntary disclosure, refer to Memorandum D11-6-4: Relief of Interest and/or Penalties Including Voluntary Disclosure .\nTimeframes for the release of goods\n25. Goods are eligible for release upon arrival at the final destination in Canada. (i.e., port of destination as indicated on the associated cargo/electronic house bill (eHB) documents).\n26. Shipments will be eligible for release only after all related cargo documents attain “arrived” status. Cargo will be considered arrived in CBSA systems only when the cargo reaches the port of destination specified in the cargo document. Before release can occur, all associated cargo(s) must be accepted and attain arrived status before a release decision (via RNS or eManifest notices) is transmitted to the importer or customs broker. Note: in scenarios where a shipment contains multiple containers, when the first container is arrived, the cargo control number (CCN) (cargo/ eHB ) attains arrived status. 27. Importers or customs brokers seeking release using PARS , or the IID release service options may submit their release to the CBSA as early as 45 days for PARS and 90 days for IID , before the goods have arrived at their final destination (arrived at the customs office of release or related sufferance warehouse) or 40 days after the goods have been reported to CBSA . For paper release on minimum documentation (RMD), importers and brokers can submit up to 45 days pre-arrival and 40 days after report to CBSA . 28. Importers or customs brokers seeking release post-arrival, may use the IID , PARS or CAD after the goods have arrived at their final destination (arrived at the customs office of release or related sufferance warehouse). 29. For more information on the cargo reporting requirements please refer to: Memorandum D3-2-1: Air Pre-arrival and Reporting Requirements , Memorandum D3-3-1: Freight Forwarder Pre-arrival and Reporting Requirements , Memorandum D3-4-2: Highway Pre-arrival and Reporting Requirements , Memorandum D3-5-1: Marine Pre-load/Pre-arrival and Reporting Requirements and Memorandum D3-6-6: Rail Pre-arrival and Reporting Requirements . Proof of release 30. As per Section 31 of the Customs Act , no goods shall be removed from a customs office, sufferance warehouse, bonded warehouse or duty free shop by any person other than an officer in the performance of their duties under this or any other Act of Parliament unless the goods have been released by an officer or by any prescribed means. 31. For more information on sufferance warehouses and when goods can be removed from a warehouse, refer to Memorandum D4-1-4: Customs Sufferance Warehouses . Documentation requirements for release 32. An importer or customs broker opting to submit interim accounting documentation must provide the following information to the CBSA , regardless if submitting in EDI or paper format: commercial invoice information from a Canada customs invoice or another acceptable supporting document, such as a bill of sale, or both, containing the following: vendor’s name and address consignee/ultimate consignee's name and address purchaser’s name and address (if other than consignee/ultimate consignee): in cases where both a purchaser and a consignee/ultimate consignee are identified on the invoice, the purchaser, not the consignee/ultimate consignee, will be the importer of record where only a consignee/ultimate consignee is listed, the consignee/ultimate consignee will be the importer of record the party identified as the importer at the time of release must be the party identified as the importer at the time of final accounting importer’s BN clients with more than one import-export program account (RM) account must specify the account identifier and enter all 15 characters of the BN (e.g., 123456789RM0003) the name of the importer of record must correspond with the name under which the company registered for its RM account unit of measure and quantity of goods value of the goods and currency of settlement detailed description for each commodity/line item being imported. The description must clearly identify what the goods are, so the CBSA can classify, value and inspect them, if needed 10-digit harmonized system ( HS ) code for each unique commodity/line item when multiple-page paper invoices are presented, all the HS code(s) must also be shown on the first page importers and customs brokers are encouraged to use bar-coded format, if available CSA importers, using interim accounting (e.g., PARS , RMD or IID release options) are exempt from providing HS codes at time of release, unless the goods are subject to other government department (OGD) or participating government departments and agencies (PGA) requirements country of origin of the goods transaction number (bar-coded) for paper format permits, licences, certificates, and/or any other documentation or authorizations required by OGDs / PGAs CCN , as both electronic and paper release documents require that a CCN be provided Release options 33. Several types of release requests are available: (a) IID (b) PARS (c) RMD (d) CAD C-type Integrated import declaration 34. The integrated import declaration (IID) allows importers and brokers to submit interim accounting documentation to CBSA for review and processing to obtain release of goods. The IID can be submitted electronically up to a maximum of 90 calendar days before the goods arrive at the CBSA office of release. One IID document can link up to 999 related cargo control documents using the related CCN , reducing the need for multiple release document submissions. 35. The IID is designed to accommodate the CBSA and PGA data requirements for regulated goods. Importers or brokers will transmit the IID to CBSA and a BSO will review the IID information. Once the BSO has completed their review, the ACROSS system will be updated with a recommendation for whether to release or refer the goods for examination. For regulated goods, information will be verified by the applicable PGA (s) and validated on the importers behalf. 36. In accordance with PGA legislative requirements and/or international agreements, the document image functionality (DIF) allows importers and brokers to transmit paper licences, permits, certificates and other documents (LPCOs) electronically, as images through EDI . Please refer to the D memoranda D-19 Series: Acts and Regulations of Other Government Departments for additional information. Pre-Arrival Review System 37. The Pre-Arrival Review System (PARS) allows importers and customs brokers to submit pre- or post-arrival interim accounting documentation to CBSA to obtain release of goods. The BSO reviews the PARS information, and updates the CBSA systems with a decision to release or refer the goods. PARS can be submitted electronically up to a maximum of 45 calendar days before the goods arrive at the CBSA office of release or 40 days after the goods have been reported. Release on minimum documentation 38. Release on minimum documentation (RMD) allows importers and customs brokers to submit paper interim accounting documentation to CBSA for review and processing to obtain release of goods both pre- and post-arrival, and allows submission of multiple CCNs . RMDs can only be submitted in paper format and only when an exception to EDI applies. Refer to paragraph (41) for a list of exceptions to mandatory EDI . Commercial Accounting Declaration 39. The Commercial Accounting Declaration (CAD) C-type is a customs document used to obtain release and account for imported goods. For more information on this form, refer to Memorandum D17-1-10: Coding of Customs Accounting Documents . Electronic transmission of documentation 40. Importers and customs brokers using interim accounting must transmit their documentation electronically as per guidelines stipulated by the applicable IID ECCRD or ACROSS PRD . Contact the Technical Commercial Client Unit at tccu-ustcc@cbsa-asfc.gc .ca for a copy of the ECCRD / PRD . 41. Certain exceptions to the requirement to transmit interim accounting documentation electronically using EDI apply. The exceptions are as follows: goods are subject to the requirements of another government department or agency and the required information cannot be transmitted using the IID the invoice for the release transaction contains more than 999 invoice lines shortages, either entered to arrive or value included there is more than one warehouse sub-location code per release transaction the CBSA has issued a paper Form BSF243 (Y50): Reject Document Control to the importer or customs broker for shipments refused clearance through the Courier Low Value Shipment Program goods are moved into a bonded warehouse for long term storage using the paper RMD (grey wrapper) goods are to be released from a Queen’s warehouse CBSA or client system outages regulated goods qualify for tariff classification 9813 or 9814 (Canadian Goods Returning) Note: paper release package must include both chapter specific Tariff code and 9813/14 goods are to be released at non-terminal offices Paper release requests 42. A paper interim accounting release request will only be accepted if one of the above exceptions apply. An EDI Exception Lead Sheet (Appendix B) must accompany the paper release package indicating the applicable exception. The BSO retains the right to refuse the paper package if it does not meet one of the exceptions listed in paragraph (41). 43. Importers who are not set up to transmit electronic release documentation to the CBSA will be required to submit Form CAD Type C in order to obtain release of their goods. An EDI Exception Lead Sheet is not required when submitting a CAD C-type. 44. For paper submissions of RMD , the documents must be submitted to the CBSA in the following order: EDI exception lead sheet (refer to Appendix B: Exception Lead Sheet) OGD or PGA required documentation (e.g. permits, licences, certificates) CBSA documentation, invoice(s), release information sheet—optional (refer to Appendix C: Release Information Sheet ) and supporting documentation 45. The transaction number or CCN must be in bar coded format on paper release requests submitted to the CBSA . Technical specifications for bar-coded CCNs can be found in Memorandum D3-1-1: Policy Respecting the Importation and Transportation of Goods . 46. When shipments do not arrive within 45 days, documents, paper permits, etc., are returned to the importer or customs broker. 47. Effective April 1, 2024 , customs broker licensing has transitioned from local licensing to a national licensing model. This change allows licensed customs brokers to transact business at any customs office in Canada. Release processing 48. Release requests, whether submitted in EDI or paper formats, are processed in the same manner by the BSO in the ACROSS system and are subject to the same validation, admissibility and risk assessment rules. 49. The exporter/vendor provides information on the goods to be imported to the importer or customs broker, e.g., (weight, quantity etc). Documentation may include an invoice or bill of lading. The importer or customs broker submits a release request to CBSA . If using IID , the importer or broker can submit the release request a maximum of 90 calendar days before the goods arrive at the CBSA office of release. If using PARS (EDI) or RMD (paper), the release request can be submitted a maximum of 45 calendar days before the goods arrive at the CBSA office of release. 50. Cargo will be considered “arrived” in CBSA systems only when the cargo reaches the port of destination specified in the cargo document. Before release can occur, all associated cargo(s) must be accepted and attain arrived status before a release decision (via RNS or ACI /eManifest notices) is transmitted to the importer or customs broker. The sub-location code on the release request (if provided) and the port of destination sub-location code on the associated cargo control documents should match. When the ports match, this will reduce corrections after the goods have been released. 51. The BSO reviews the release request and updates ACROSS with a recommendation whether to release or refer the goods when they arrive, or will make a final decision if the goods have arrived at their final destination in Canada. 52. For importers seeking release at the first point of arrival (FPOA), once the conveyance arrives at the FPOA , all cargo and electronic house bill (eHB) documents associated to the conveyance will be placed in “reported” status. In addition, any cargo or eHB with a port of destination equal to FPOA will be placed in “arrived” status. If the release request is on file and in good standing, the corresponding release or refer for examination notices will be transmitted to all relevant parties, including the importer or customs broker. 53. For importers or customs brokers seeking release in-land at a sufferance warehouse, the warehouse operator will advise the CBSA when the goods have arrived. Once the CBSA accepts and processes the warehouse arrival certification message (WACM), and if the release request is on file and in good standing the corresponding release or refer for examination notices will be transmitted to all relevant parties, including the importer or customs broker, if trade chain partners (TCPs) are signed up to receive these notices. Consolidated release documents 54. Importers and customs brokers are encouraged to utilize the functionality available on all release requests that consolidate (group together) imported shipments by the same importer, within the same release document. 55. Multiple shipments with multiple CCNs can be accommodated and transmitted to CBSA using a single release request if managing shipments in such a manner is beneficial to the importer or customs broker. Consolidated release requests grouped together into a single release request reduce the number of EDI transmissions and simplify the processing at time of release. All pertinent invoice/release data requirements remain the same, regardless of whether the release request is consolidated or not. 56. It's important to structure release requests so that the CBSA can clearly determine which invoices and commodities are related to which shipments in multi-shipment consolidated scenarios. 57. The commercial stream can accommodate both commercial and casual (non-commercial) goods using the IID or PARS electronic release service options. However, commercial and causal goods should not be transmitted within the same release transaction, even when being imported by the same importer. 58. Invoice data (please refer to paragraph 32 for more information) for EDI or paper is required for commercial or casual goods imported using the commercial stream. The entity to whom the goods are consigned, often called the end user or ultimate consignee, must be included if different from the importer/owner accounting for the goods. The IID was developed with these considerations in mind and can accommodate several different approaches to providing the required information. For example, importers or customs brokers can group ultimate consignee by commodity or list each commodity and ultimate consignee separately, all within the same invoice, or provide ultimate consignee at the invoice level for multiple commodities. 59. At time of release, if an entity exists, other than the importer or owner, where the goods will be delivered, that entity name and address (as ultimate consignee) must be provided to the CBSA . This information will ensure the CBSA can properly determine who caused the goods to be imported and their final destination in Canada. The CBSA will use this information to complete a risk assessment, compliance verification and determine admissibility on behalf of OGDs / PGAs . 60. The IID and PARS release service options allow up to 999 invoice lines to be transmitted electronically, if imported by the same importer, and captured in a single release document. More information on the IID or other release option limitations can be found in the applicable ECCRD or PRD . Courier Low Value Shipment Program rejects 61. Goods imported through the Courier Low Value Shipment (CLVS) Program, that are removed post-arrival by the CBSA from the cargo/release list, must be submitted as a paper release request or accounting package (CAD) to the CBSA office that issued the reject notice. An EDI Exception Lead Sheet (Appendix B) must accompany the paper release request. Note: when submitting the paper release package and EDI Exception Lead Sheet, the importer or broker is encouraged to include a copy of the Y50 with the paper package, to reduce delays and ensure smooth operational processing. 62. Should a CLVS Program participant identify that a shipment no longer qualifies for report and release privileges under the CLVS Program prior to the shipment's arrival in Canada, there is an obligation to provide ACI /eManifest pre-load/pre-arrival data to the CBSA within specified advance timeframes. In addition, an electronic release or accounting package (CAD) must also be submitted. 63. For more information on the CLVS program, refer to Memorandum D17-4-0: Courier Low Value Shipment Program . Postal importations (commercial goods exceeding $3,300 Canadian dollars) 64. In the case where commercial goods have been imported through the mail stream and the value for duty exceeds $3,300 Canadian dollars (CAD), the importer or customs broker can obtain release of the goods by presenting the appropriate documentation to a CBSA office or submit an electronic release request to CBSA using “E14-” as the carrier code in the cargo control number (CCN) field. This will ensure a related cargo document is not required to release the shipment. Where the importer has posted the required security for release prior to payment privileges, electronic release is permitted. Once the release documentation has been approved, the CBSA commercial office advises the applicable International Mail Centre to release the mail shipment to the Canada Post Corporation (CPC) for delivery. 65. For more information on postal processing, including accounting instructions for commercial goods exceeding CAD $3,300, refer to Memorandum D5-1-1: International Mail Processing . Customs self-assessment program 66. Customs self-assessment (CSA) streamlines the import process for pre-approved Canadian importers by using their internal business systems and processes in place of the traditional customs process. Under CSA , most elements of the import process from release, accounting, adjustment and payment of duties are modified. 67. CSA -approved importers may use IID or PARS service options for release when goods/carriers do not qualify for the CSA process. Exceptions to mandatory EDI are listed in paragraph 41 and apply to CSA importers. 68. For more information on CSA , refer to Memorandum D23-3-1: Customs Self-Assessment Program for Importers . Temporary importations 69. Memorandum D8-1-4: Administrative Procedures Related to Form E29B, Temporary Admission Permit and Memorandum 8-1-7: Use of A.T.A. Carnets and Canada/Chinese Taipei Carnets for the Temporary Admission of Goods outline the documentation requirements for goods temporarily imported into Canada. Returning Canadian vehicles 70. Canadian goods returning to Canada, (including Canadian registered vehicles), from a foreign country are considered an importation by the CBSA . 71. If the vehicle is being transported back to Canada by someone other than the importer/owner, the Canadian resident may utilize the services of a customs broker to release and account for their vehicle as Canadian goods returning using tariff code 9813/14, and any other goods contained therein. A broker may submit an EDI PARS release request to CBSA for the purposes of getting release of the vehicle. Note: the IID should not be used to release returning Canadian vehicles. One invoice line is to be used for the Canadian registered vehicle and additional lines for additional goods. The hand carried goods (HCG) release process may be utilized depending on the individual who is transporting the vehicle, or when the vehicle is being driven back to Canada by a third party service provider (e.g. drive-away company) that is not a commercial carrier. Refer to paragraphs (113-121) for more information on the HCG release process. 72. If the importer/owner hires a transportation company (carrier) to provide transport of the vehicle back to Canada, the importer/owner may utilize the services of a customs broker. However, the HCG release process may not be used, as ACI (cargo and conveyance) information will be required and the release request must be linked to the cargo document. For more information on returning Canadian vehicles, see Vehicles transported back to Canada from the U.S. by commercial carrier . Form C6: Permission for Special Purposes 73. A CBSA Regional Director General may authorize a paper Form C6: Permission for Special Purposes in the following situations: to allow raw leaf tobacco to be delivered directly to a licensed packer or licensed manufacturer to determine the standard weight prior to preparation of the final accounting to allow imported spirits to be delivered directly to a distillery to determine the quantity and strength prior to preparation of the final accounting to obtain release of imported bulk cargoes, which have to be weighed or gauged prior to preparation of the final accounting documentation allow an importer or customs broker to open a parcel in a warehouse to get documents that are needed to obtain release of goods 74. The importer or customs broker should state on the form why permission is required before submitting it to the local CBSA office. Note: Form C6 should not be used for scenarios other than those provided above. Corrections to interim accounting documents using Form A48 75. Importers and customs brokers submitting interim accounting documentation to CBSA must present true, accurate and complete information. However, when errors occur, the CBSA will accept corrections to certain data elements using Form A48: RMD Correction. 76. Form A48 can only be submitted after release, but prior to final accounting (CAD). 77. Form A48 can be used to correct any interim accounting document, including IID and PARS , as well as a paper RMD . 78. Form A48 can only be used to correct the following data elements: importer BN transaction number CCN container number(s) 79. The CBSA will only process a Form A48 that contains the proper supporting documentation. Importers or customs brokers are encouraged to submit Form A48 to the CBSA as soon as the error is discovered to avoid the possibility of late accounting penalties. Corrections to importer business number using Form A48 80. A change to the business number (BN) after the goods have been released poses a higher level of concern to the CBSA . Such requests may result in additional questioning regarding why the error occurred. In addition to Form A48, a waybill, purchase order, commercial invoice (not Canada Customs Invoice) or a similar document which clearly establishes that the claimant is the true importer of record, must be presented as supporting documentation. Note: the CBSA will not accept a change to the BN if the new BN does not have RPP . 81. The A48 is not to be used for changes to the importer BN once final accounting has been submitted to the CBSA . For procedures on corrections to the importer BN after final accounting, please refer to Memorandum D17-2-3: Importer Name/Account Number or Business Number Changes . Corrections to transaction numbers using Form A48 82. A completed Form A48 from the proper customs broker responsible for the accounting will be required. The A48 must be signed by both customs broker managers (or supervisor/senior staff person) and attached to a hard copy paper release package or CAD Type C entry, submitted through the CARM portal. The original date of release will be used as the date of release for the corrected transaction. Sub-agents acting on behalf of another customs broker must ensure they provide the primary customs broker’s bar coded transaction number. Corrections to cargo control number, container number(s) using Form A48 83. When providing a correction to the CCN (s), the client must provide the corrected CCN (s) on Form A48. A paper copy of the cargo control document can be provided. The correct CCN (s) and/or container number(s) must be in a valid cargo status for purposes of release. 84. The IID does not contain a container number(s) data element. Importers or brokers cannot send this data element when submitting the IID to CBSA and therefore form A48 should not be submitted to CBSA for the purposes of correcting container numbers on the IID , as the IID does not contain this field. Corrections to the customs office of release or sub-location code using Form A48 85. The CBSA will only accept corrections to the office of release or sub-location code in exceptional circumstances, (e.g., system outages). Importers or brokers can present an unaltered EDI RNS released message to show proof of release to a warehouse operator, in the event the goods were released by the CBSA, but the warehouse where the goods are physically located did not receive a copy of the RNS released message. 86. If the warehouse operator has concerns that the RNS released message may be fraudulent, verification can be completed electronically using the RNS Status Query message with the Cargo Control Number ( CCN ) or transaction number. This will provide the status of the shipment. They can also contact the appropriate CBSA office. However, warehouse operators are encouraged to perform the verification electronically. Corrections to invoice information 87. Form A48 is not to be used to make corrections to invoice information. 88. Importers and customs brokers can make electronic corrections to invoice information using the IID , up until the IID has been released by the CBSA . Corrections to invoice information can be completed using the “amend” function after arrival, but before release and is only available on the IID . Details on the amend function can found in the IID ECCRD . PARS corrections to invoice information can be completed electronically up until the associated cargo has attained reported/arrived status. 89. If a correction is required to invoice data after release and before final accounting, the importer or broker must submit a paper RMD release package (in a salmon wrapper) with the correction(s) highlighted. The same transaction number should be used as the original release. The BSO will cancel the original transaction and enter the new information based on the paper RMD release package presented. Corrections after final accounting 90. Changes requested to interim accounting after final accounting (CAD) has been submitted will only be considered in circumstances where the goods are still under CBSA control in a sufferance warehouse (e.g., changes to CCN , sub-location code or container number). If accepted, the importer or broker must submit a paper RMD release package (in the salmon wrapper) with the original transaction number and the correction(s) highlighted. 91. Depending on the correction, an RNS message and/or ACI /eManifest notice may be generated by CBSA for the client and the applicable sufferance warehouse. Cancelling a release request 92. Importers or customs brokers can electronically cancel a release request at any time before the associated cargo(s) linked to the release request have been reported to CBSA . Once the related cargo/ eHB documents have attained reported/arrived status, the release request becomes locked by the CBSA and can no longer be amended. 93. Importers or customs brokers seeking to cancel a release request after the associated cargo documents have been reported or arrived must do so by requesting a cancellation in writing on a company letter head to the customs office where the goods were released, explaining the reason for the cancellation. Similarly, if the release request has been released, but a CAD has not been submitted, the same procedures apply. 94. In cases where a cancellation to a release request has been requested after final accounting has been submitted, consideration to this request will be given depending on the circumstances. Release rejected, not on file or not yet reviewed 95. If the shipment has arrived at destination and the warehouse operator has submitted a WACM , a small delay can be expected until the BSO reviews the transaction(s) and makes a release or refer decision. In most cases, the shipment is released with little delay. 96. When a shipment arrives at its final destination (as stipulated in the cargo/ eHB document) and the release request is not on file, the goods will be held until the release request is submitted and processed accordingly. In the highway mode, cargo/ eHB which have attained arrive status at the FPOA are normally released when a release request is on file and in good standing. If the importer or customs broker failed to submit the release request the goods may not be released at FPOA (this scenario is commonly referred to as Failed PARS ). The carrier and importer/customs broker have two options to have the goods released. The goods can be held at the FPOA until the release request is submitted and processed by the CBSA The shipment can be moved to an in-land location for release at a sufferance warehouse. If the goods are moved in-land the carrier should notify the importer or customs broker of the change in location of the release office 97. In cases where a shipment arrives and the release request is in a reject status, the onus is on the importer or customs broker to make the correction before release can occur. A note is often provided in the reject message identifying the cause of the reject and the corrective actions that must be taken. Split shipments: Air mode 98. Please refer to Memorandum D3-2-1: Air Pre-arrival and Reporting Requirements for information regarding split shipments in the air mode. Short-shipped goods 99. Goods are ”short-shipped” when the quantity of goods originally reported to the CBSA is different from that received by the importer or customs broker. There are two short shipped situations that may occur: the total number of packages originally reported does not match the number of packages received by the consignee or importer. These short-shipped goods can be documented on an enter to arrive (ETA) release request the number of articles originally reported as contained in a package does not match the contents of the package. These short-shipped goods can be documented on a value included (VI) release request 100. Goods cannot be released under ETA and VI release options when: the importer or customs broker is aware that the entire quantity of the goods reported on the invoice will not be in the shipment when it arrives in Canada the BSO finds that the quantity reported does not match the quantity found during examination of the goods the goods are reported to be on back-order the goods are bonded warehouse shortages. Refer to Memorandum D7-4-4: Customs Bonded Warehouses 101. A full shortage occurs when the entire shipment was never delivered to the importer. In this situation, the entered to arrive (ETA)/value included (VI) process should not be used. Instead, full shortages will be processed as a separate and unique importation, requiring the importer or customs broker to submit a new release request. In the scenario where the original transaction has attained released status, but has not yet been acquitted (final accounting has not been submitted), the importer/broker may request to cancel the original transaction. If the original transaction has been acquitted, the importer or customs broker must request a refund. Short-shipped goods processing 102. ETA and VI shipments must be presented as paper release requests only, regardless of the service option used for the original release request. 103. If a shortage is discovered after release but before final accounting, the importer or customs broker has two options: to account for the total quantity and have the balance of the goods released as an ETA or VI when they arrive to provide the CBSA with evidence of the shortage with the final accounting document and account for the goods on hand only. When the remaining goods arrive, they should not be reported as a shortage. Instead, standard release procedures will apply 104. When goods are released as an ETA or VI , the accounting time limits will start on the date of release of the first shipment. 105. If the shortage is discovered after final accounting, either the balance of the short-shipped goods may be released as an ETA or VI , or a claim may be made for a refund if the importer does not expect the goods to be delivered at a later date. To obtain a refund, a claim, with evidence of the shortage, must be submitted to any CBSA office in the region where the goods were released. Memorandum D6-2-3: Refund of Duties contains further information on refund procedures. Short-shipped goods documentation 106. The documents required to release short-shipped goods as ETA are: one copy of the documentation supporting the claim for the shortage, (e.g., a shipping order or letter from the shipper/carrier, vendor or manufacturer indicating that the goods were not shipped) Reference to the original cargo control document (CCD) including the CCN , and the CCN for the new CCD . When more than one carrier is involved, a loading sheet from the original carrier is required to substantiate the shortage. Note: ACI (cargo and conveyance) data is required for all ETA shipments two copies of the invoices covering the original shipment. This invoice should contain the following information: importer BN transaction number of the original shipment notation “ ETA Shortage” indication of which goods were short-shipped original CBSA release office 107. The documents required for short-shipped goods to be released as a VI transaction are: two copies of the original documentation supporting the claim for the shortage reference to the original CCD including the CCN , and the CCN for the new CCD . Ensure a reference to the original shipment in the description field is required. Note: Note: ACI (cargo and conveyance) data is required for all VI shipments two copies of an invoice containing an accurate description of the short-shipped goods. This invoice should contain the following information: importer BN transaction number of the original shipment (a new transaction number is not acceptable) a notation “ VI shortage” name of the original CBSA release office invoice page and line number for the original transaction relating to the short-shipped goods Known short shipments 108. A commodity invoiced as a single transaction may have to be imported in separate loads due to the nature of the shipment. For example, certain machinery, equipment, and large systems such as an oil rig must be shipped in multiple loads over time. In these cases, the entire quantity of goods will be accounted for when the first shipment arrives, and the remainder will be processed on importation as ETA . All the ETA shipments have to be processed within 12 months from the date of accounting of the first shipment. 109. Before the goods arrive, a written request must be submitted to the chief or superintendent at the CBSA office where the first shipment is to be imported. The request should include the following information: reason for shortage name and BN of the importer name of the exporter unit of measure and quantity of goods value of the goods harmonized system tariff number detailed description of the goods country of origin number of ETAs estimated date(s) of arrival including the completion date 110. If the request is approved, the CBSA will send a letter of authorization to the importer or customs broker and retain the information pending arrival of the first shipment and all ETAs . 111. For the first shipment, the importer or customs broker must submit a paper release request with the letter of authorization to the designated CBSA office. Known short shipments documentation 112. The documents required for this type of ETA release are: a copy of the letter of authorization Reference to the CCD , including the CCN Note: ACI (cargo and conveyance) data is required for all ETA shipments two copies of the invoice(s) covering the original shipment containing the following information: importer BN transaction number of the original shipment name of the original customs release office notation “ ETA Shortage” actual quantity being released Hand-carried goods release process 113. The hand-carried goods (HCG) release process provides importers and customs brokers with the option of using PARS , IID , or paper RMD release options in order to obtain release of commercial goods being transported to Canada by an individual who is not a carrier. Note: HCG release requests must be submitted electronically unless an EDI exception applies. 114. The HCG release process is applicable to all modes for qualifying shipments and may be used as an alternative release option to submitting a paper CAD Type C. 115. Release must occur at FPOA . In-bond shipments are not eligible for the HCG release process. Qualifying shipments authorized to use the hand-carried goods release process 116. Commercial shipments qualifying for release using the HCG release process are strictly limited to shipments being transported by an individual who does not meet the definition of a “carrier.” Examples of qualifying shipments include: Commercial goods carried by paying passengers on board traveller commercial conveyances (bus, taxi, plane, ship, ferry, etc.) Commercial goods being transported by and accounted for at the FPOA by the owner of a business, or an employee, driving a “not for hire,” conveyance Commercial shipments being imported into Canada by any individual who does not meet the criteria of “carrier” and who is not required under regulations to have, use and maintain a valid CBSA -issued carrier code Commercial vehicle or conveyance being imported into Canada where a non-carrier is driving the vehicle into Canada (e.g., where the conveyance is the good being imported, e.g., dealer, drive-away company) Importation of new Canadian aircraft Canadian aircraft returning to Canada after having been repaired abroad and to account for those repairs Non-Canadian aircraft temporarily being imported into Canada for repairs Shipments not eligible to use the hand-carried goods release process 117. Shipments transported to Canada by a carrier are not considered hand-carried goods (HCG). As such, the shipment cannot be released using the HCG release process. 118. If the release request doesn't meet the criteria of the HCG release process, the CBSA will reject the release request and the importer or customs broker may have to account for the goods using CAD Type C submitted through the CARM portal. Hand-carried goods carrier codes 119. All release requests require a CCN (assigned by the importer or their customs broker) to be accepted in ACROSS . In order to facilitate the release of qualifying shipments under the hand-carried goods (HCG) release process using any release option, mode-specific HCG codes have been designated. The importer or customs broker seeking to use the HCG release process will use the applicable 4-character HCG code in order to assign the required CCN needed to process a release request. The mode-specific HCG codes are shown below: Mode-specific HCG code Mode of import/transport Release option HCGA Air PARS - EDI , IID , paper RMD or CAD Type C HCGM Marine PARS - EDI , IID , paper RMD or CAD Type C HCGH Highway PARS - EDI , IID , paper RMD or CAD Type C HCGR Rail PARS - EDI , IID , paper RMD or CAD Type C 120. For purposes of the HCG release process only, the HCG CCN is not required to be in bar coded format. Handwritten HCG CCNs will be accepted provided they are legible. Technical specifications for bar-coded CCNs can be found in Memorandum D3-1-1: Policy Respecting the Importation and Transportation of Goods . 121. Paper RMD release requests will only be accepted if the shipment is excluded from mandatory EDI . Exceptions to mandatory EDI are listed in paragraph 41. Appendix A: Form BSF2Y3 (Y50)—Reject Document Control Figure 1: Text version This Protected B form is issued by the Canada Border Services Agency. The top of the form has sections to note: the transaction or cargo control number whether the entry was returned for correction or has been corrected the CBSA office the importer Next, the form provides selections for administrative and enforcement rejection. Reasons for administrative rejection: illegible data incomplete documentation coding errors duplicate cargo control number location of goods not indicated business number duplicate transaction number incomplete description of goods container number missing other Reasons for enforcement rejection: certificates/permits required marking origin of goods description/quantity/value other government department examinations other Finally, the form has sections for the border services officer and/or importer to provide remarks and sign. Appendix B: Exception Lead Sheet Figure 2: Text version Sample template of an EDI exception lead sheet to be used when a commercial shipment has been identified as an exception to mandatory EDI . The top of the form has sections to note: the transaction number date the importer/broker Next, the form provides selections the reason for exception. Reasons for exception: Invoice lines in excess of 999 lines goods being released from a Queen’s warehouse Courier Low Value Shipment rejected (Y50) from Consist Sheet bonded warehouse RMD (grey wrapper) release request is submitted to a non-terminal office more than one warehouse sub-location code OGD Paper Permit or Certificate required (no EDI option available) system Outage shortages, entered to arrive, value included, provisional, etc. (where there is no EDI option) regulated goods qualifying for tariff classification 9813 or 9814 (Canadian Goods Returning) other Finally, the form has sections for importer and/or broker to provide remarks. Appendix C: Release Information Sheet Figure 3: Text version Sample template of an release information sheet (optional) to be included in a paper release package. The form has sections to note: company logo section for official use the transaction number importer/exporter business number number of invoice pages the importers name miscellaneous use References Consult these resources for further information. Applicable legislation Customs Act , sections 31, 32, 33, and 35 Related D memoranda Memorandum D 1-2-1: Special Services Memorandum D 1-7-1: Posting Security for Transacting Bonded Operations Memorandum D 3-1-1: Policy Respecting the Importation and Transportation of Goods Memorandum D 3-2-1: Air Pre-arrival and Reporting Requirements Memorandum D 3-3-1: Freight Forwarder Pre-arrival and Reporting Requirements Memorandum D 3-4-2: Highway Pre-arrival and Reporting Requirements Memorandum D 3-5-1: Marine Pre-load/Pre-arrival and Reporting Requirements Memorandum D 3-6-6: Rail Pre-arrival and Reporting Requirements Memorandum D 4-1-4: Customs Sufferance Warehouses Memorandum D 5-1-1: International Mail Processing Memorandum D 6-2-3: Refund of Duties Memorandum D 7-4-4: Customs Bonded Warehouses Memorandum D 8-1-4: Administrative Procedures Related to Form E29B, Temporary Admission Permit Memorandum D 8-1-7: Use of A.T.A. Carnets and Canada/Chinese Taipei Carnets for the Temporary Admission of Goods Memorandum D 11-6-4: Relief of Interest and/or Penalties Including Voluntary Disclosure Memorandum D 17-1-5: Registration, Accounting and Payment for Commercial Goods Memorandum D 17-1-8: Release Prior to Payment Privilege Memorandum D 17-1-10: Coding of Customs Accounting Documents Memorandum D 17-2-3: Importer Name/Account Number or Business Number Changes Memorandum D 17-4-0: Courier Low Value Shipment Program Memorandum D 19 Acts and Regulations of Other Government Departments Memorandum D 23-3-1: Customs Self-Assessment Program for Importers Superseded D memoranda D17-1-4 dated October 21, 2024 Issuing office Exporter and Release Programs Unit Program and Policy Management Division Commercial Program Directorate Contact us Border information services", @@ -25081,7 +25081,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-4", "marginal_note": "Appendix A: Form BSF2Y3 (Y50)—Reject Document Control", - "part": "", + "part": "Release of Commercial Goods", "division": "", "heading": "", "text": "Figure 1: Text version This Protected B form is issued by the Canada Border Services Agency. The top of the form has sections to note: the transaction or cargo control number whether the entry was returned for correction or has been corrected the CBSA office the importer Next, the form provides selections for administrative and enforcement rejection. Reasons for administrative rejection: illegible data incomplete documentation coding errors duplicate cargo control number location of goods not indicated business number duplicate transaction number incomplete description of goods container number missing other Reasons for enforcement rejection: certificates/permits required marking origin of goods description/quantity/value other government department examinations other Finally, the form has sections for the border services officer and/or importer to provide remarks and sign.", @@ -25099,7 +25099,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-4", "marginal_note": "Appendix B: Exception Lead Sheet", - "part": "", + "part": "Release of Commercial Goods", "division": "", "heading": "", "text": "Figure 2: Text version Sample template of an EDI exception lead sheet to be used when a commercial shipment has been identified as an exception to mandatory EDI . The top of the form has sections to note: the transaction number date the importer/broker Next, the form provides selections the reason for exception. Reasons for exception: Invoice lines in excess of 999 lines goods being released from a Queen’s warehouse Courier Low Value Shipment rejected (Y50) from Consist Sheet bonded warehouse RMD (grey wrapper) release request is submitted to a non-terminal office more than one warehouse sub-location code OGD Paper Permit or Certificate required (no EDI option available) system Outage shortages, entered to arrive, value included, provisional, etc. (where there is no EDI option) regulated goods qualifying for tariff classification 9813 or 9814 (Canadian Goods Returning) other Finally, the form has sections for importer and/or broker to provide remarks.", @@ -25117,7 +25117,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-4", "marginal_note": "Appendix C: Release Information Sheet", - "part": "", + "part": "Release of Commercial Goods", "division": "", "heading": "", "text": "Figure 3: Text version Sample template of an release information sheet (optional) to be included in a paper release package. The form has sections to note: company logo section for official use the transaction number importer/exporter business number number of invoice pages the importers name miscellaneous use", @@ -25135,7 +25135,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-4", "marginal_note": "References", - "part": "", + "part": "Release of Commercial Goods", "division": "", "heading": "", "text": "Applicable legislation\nCustoms Act , sections 31, 32, 33, and 35\nRelated D memoranda\n- Memorandum D 1-2-1: Special Services\n- Memorandum D 1-7-1: Posting Security for Transacting Bonded Operations\n- Memorandum D 3-1-1: Policy Respecting the Importation and Transportation of Goods\n- Memorandum D 3-2-1: Air Pre-arrival and Reporting Requirements\n- Memorandum D 3-3-1: Freight Forwarder Pre-arrival and Reporting Requirements\n- Memorandum D 3-4-2: Highway Pre-arrival and Reporting Requirements\n- Memorandum D 3-5-1: Marine Pre-load/Pre-arrival and Reporting Requirements\n- Memorandum D 3-6-6: Rail Pre-arrival and Reporting Requirements\n- Memorandum D 4-1-4: Customs Sufferance Warehouses\n- Memorandum D 5-1-1: International Mail Processing\n- Memorandum D 6-2-3: Refund of Duties\n- Memorandum D 7-4-4: Customs Bonded Warehouses\n- Memorandum D 8-1-4: Administrative Procedures Related to Form E29B, Temporary Admission Permit\n- Memorandum D 8-1-7: Use of A.T.A. Carnets and Canada/Chinese Taipei Carnets for the Temporary Admission of Goods\n- Memorandum D 11-6-4: Relief of Interest and/or Penalties Including Voluntary Disclosure\n- Memorandum D 17-1-5: Registration, Accounting and Payment for Commercial Goods\n- Memorandum D 17-1-8: Release Prior to Payment Privilege\n- Memorandum D 17-1-10: Coding of Customs Accounting Documents\n- Memorandum D 17-2-3: Importer Name/Account Number or Business Number Changes\n- Memorandum D 17-4-0: Courier Low Value Shipment Program\n- Memorandum D 19 Acts and Regulations of Other Government Departments\n- Memorandum D 23-3-1: Customs Self-Assessment Program for Importers\nSuperseded D memoranda\nD17-1-4 dated October 21, 2024\nIssuing office\nExporter and Release Programs Unit Program and Policy Management Division Commercial Program Directorate\nContact us\nBorder information services", @@ -25153,7 +25153,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-5", "marginal_note": "Accounting for Commercial Goods (part 1)", - "part": "", + "part": "Accounting for Commercial Goods", "division": "", "heading": "", "text": "1 \n\nMemorandum D17-1-5: Accounting for Commercial \nGoods \nISSN 2369-2391 \nOttawa, October 21 2024 \nThis memorandum outlines the policies and procedures to account for commercial goods. \nPlain language summary \nTarget audience: Importers of commercial goods. \nKey content: How to account for commercial goods imported into Canada; submitting a \nCustoms Accounting Declaration (CAD); account statements and billing; penalties for late \naccounting and how to appeal them; correcting, adjusting or withdrawing a CAD. \nKeywords: CARM, Customs Accounting Declaration (CAD), commercial importation, \naccounting, customs broker, business number, transaction number. \nOn this page \n Updates made to this D-memo \n Definitions \n Guidelines \no Using a customs broker \no Business number requirements \no Transaction number \no Submitting a CAD \no Submitting a paper CAD \no Accounting for commercial goods in the postal stream \no Master Provisional Entries \no Accounting for Continuous Transmission Commodities (CTCs) \no Account statements and billing \no Late accounting \no Late accounting penalty reviews \no Corrections \no \n\n2 \n\no Adjustments \no CAD withdraw requests \no Record-keeping requirements \n Appendix A: Locations with CARM Client Portal (CCP) access \n Appendix B: Commercial Accounting Declaration (CAD) accounting, statement and \nbilling examples \n References \n Contact us \n Related links \nUpdates made to this D-memo \nThis D-memo has been revised to: \na) Move policies and procedures for the payment of duties and taxes on imported \ncommercial goods to Memorandum D17-5-1: Payment of Duties and Taxes on Imported \nCommercial Goods. \nb) Reflect changes resulting from the implementation of Release 3 of the CBSA \nAssessment and Revenue Management Project (CARM): \ni. Replacing Form B3-3: Canada Customs Coding Form, and Form B2: Canada \nCustoms—Adjustment Request, with the Commercial Accounting Declaration \n(CAD). \nii. Harmonizing the high value and low value accounting time limits. \niii. Changing the billing period and payment due dates. \niv. Adding a new accounting correction process. \nv. Changing the adjustment process. \nvi. Electronic filing of the final accounting using the new CARM Client Portal (CCP), \nApplication Programming Interface (API) or Electronic Data Interchanged (EDI). \nvii. Applying Late Accounting Penalties (LAPs) automatically when a CAD is not \nreceived within the prescribed time limit. \nDefinitions \nBusiness number (BN) \nA 9-digit numerical Canada Revenue Agency (CRA) registration number used to uniquely \nidentify businesses when dealing with the federal, provincial and municipal governments. \n\nBusiness number import/export account (BN15) \nA 15-digit CRA registration number, made up of the BN and a six digit alpha-numerical \nnumber, used to uniquely identify businesses’ import/export accounts. \n\nCARM Client Portal (CCP) \n\n3 \n\nA self-service online tool that facilitates the accounting and revenue management processes with the \nCBSA. \n", @@ -25171,7 +25171,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-5", "marginal_note": "Accounting for Commercial Goods (part 2)", - "part": "", + "part": "Accounting for Commercial Goods", "division": "", "heading": "", "text": "Commercial Accounting Declaration (CAD) \nThe customs document used to account for goods imported into Canada after CARM Release \n3. It acts as a single accounting declaration record for the goods, and all adjustments are \nprocessed as subsequent versions of the declaration. \n\nCommercial goods \nGoods imported to Canada for sale or for any industrial, occupational, commercial, institutional \nor other like use. \n\nCourier Low Value Shipment (CLVS) Program \nA program that streamlines the reporting, release and accounting procedures for goods \nimported by an approved courier with an estimated value for duty not exceeding $3,300 \nCanadian dollars, which are not controlled, prohibited or regulated by an Act of Parliament. \n\nCustoms broker \nAn individual, partnership, or corporation that acts as an agent to transact business with the \nCBSA on behalf of the owner or importer of goods. While for most purposes, any agent may \nrepresent a client when transacting business with the CBSA, only a licensed customs broker \nmay account for goods and pay duties under section 32 of the Customs Act as the agent for \nthe owner or importer of the goods. \n\nDaily Notice (DN) \nAn electronic statement that reflects all transactions posted on an importer’s or broker’s \naccount on a specific date. DNs are delivered daily via Electronic Data Interchange (EDI). \n\nDuties \nUnder the Customs Act, duties include duties and taxes on imported goods under the Customs \nTariff, the Excise Tax Act, the Special Importation Measures Act, and any other Act of \nParliament. However, for the purposes of some sections and articles of the Customs Act, the \nterm \"duties\" does not include taxes applied under Part IX of the Excise Tax Act (i.e., the \nGST). This means that requests to refund duty do not refund GST. \n\nUnder the Customs Tariff, duties include duties and taxes levied on imported or exported \ngoods, except for the duties and taxes provided for in sections 53, 55, 60, 63, 68, or 78, or the \ntemporary duties levied under any of sections 69 to 76. \n\n4 \n\nElectronic Data Interchange (EDI) \nA service that allows clients to electronically transmit their import or export data and payments \nto the CBSA. \n\nGoods and services tax (GST) \nA federal tax levied on all products and services imported into Canada and/or supplied in \nCanada, except for those exempted by the Excise Tax Act (Schedule VII). \n\nGoods \nAny item or part thereof imported into Canada subject to the control of customs, including \nconveyances, animals and any document in any form. \n\nForm BSF946, Exception Commercial Accounting Declaration \nThe paper customs accounting declaration that is to be submitted in exceptional \ncircumstances, as per section 2.2(2) of the Accounting for Imported Goods and Payment of \nDuties Regulations. \n\nHigh-value shipment (HVS) \nA shipment of goods with an estimated value for duty exceeding $3,300 Canadian dollars. \n\nImporter ", @@ -25189,7 +25189,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-5", "marginal_note": "Accounting for Commercial Goods (part 3)", - "part": "", + "part": "Accounting for Commercial Goods", "division": "", "heading": "", "text": "The person or entity who causes goods to be imported and is responsible for accounting for \nthose goods and paying applicable duties and taxes. \n\nInterim accounting \nA method of accounting to obtain the release of goods by importers with Release Prior to \nPayment (RPP) Privileges. Subsection 32(2) of the Customs Act makes it possible to grant the \nrelease of goods before the final accounting, based on the submission of prescribed minimum \ndocumentation. Release is granted on condition that certain requirements are met, that a \nCommercial Accounting Declaration will be presented and that duties and taxes will be paid \nwithin the prescribed timeframes. Financial security must be posted in order to use this interim \naccounting process. Duties and taxes must be paid no later than 10 weekdays (defined as \nMonday to Friday, inclusive of holidays) after the 17th of the calendar month. \n\nLow-value shipment (LVS) \nA shipment of goods, except for a postal shipment, with an estimated value for duty not \nexceeding $3,300 Canadian dollars. \n\n5 \n\nLate accounting penalty (LAP) \nA penalty is automatically applied to the business number import/export program account \n(BN15) that is on release for goods that are not accounted for within the prescribed time limit. \n\nRelease \nThe authorized removal of goods from a CBSA office, a sufferance or bonded warehouse, or a \nduty-free shop (in the case of exports) for use in Canada. \n\nRelease on minimum documentation (RMD) \nAn interim accounting release option that permits importers and couriers with valid financial \nsecurity to obtain release of goods based on minimal documentation. \n\nRelease Prior to Payment (RPP) Privilege \nA privilege that entitles importers or brokers who posted financial security to: \n\na) obtain release of goods from the CBSA based on minimum documentation (RMD). \nb) defer submission of final accounting. \nc) defer payment of duties and taxes. \n\nStatement of Account (SOA) \nAn electronic accounting statement for importers that is issued on a monthly basis. The SOA \ndisplays account balances for a billing period and includes a daily summary of accounting \ntransactions due on the payment due date. \n\nTransaction number \nA 14-digit number appearing on interim accounting, the CAD, and on other supporting \ndocuments used for the accounting and release of goods. The transaction number is used for \nidentification and control purposes. It may be generated by the CBSA or provided by the \nimporter or broker, if the importer or broker has an account security number. \n\nVersion management \nCARM’s ability to track changes to the CAD by saving new versions with a new number (in \nsequential order). All versions can be reviewed on the CCP. \n\nWeb service (API) \nAn application programming interface that facilitates the accounting and revenue management \nprocesses with the CBSA. \n\n6 \n\nGuidelines \n1. An importer or their broker must submit a Customs Accounting Declaration (CAD) to assess ", @@ -25207,7 +25207,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-5", "marginal_note": "Accounting for Commercial Goods (part 4)", - "part": "", + "part": "Accounting for Commercial Goods", "division": "", "heading": "", "text": "duties and taxes, and to account for goods imported into Canada to satisfy the legislative \nobligation under the Customs Act and other legislation and regulations administered by the \nCBSA. \n\n2. The CAD replaces Form B3: Canada Customs Coding Form, and version management of \nthe CAD replaces Form B2: Canada Customs - Adjustment Request. The result is an \nautomated accounting declaration record. \n\n3. This memorandum provides policies and procedures to prepare and submit CADs using the \nCARM system. For step-by-step instructions on how to register in CARM in order to be \nable to submit a CAD, see CARM Client Portal onboarding documentation. \nUsing a customs broker \n4. Importers can submit their CAD directly to the CBSA via CCP or they may authorize a \nlicensed customs broker to submit the CAD on their behalf. \n\n5. A customs broker may submit a CAD on behalf of an importer if they have been granted a \nDelegation of Authority (DOA) by the importer in the CARM Client Portal (CCP). For more \ninformation on using a customs broker and the DOA, refer to Memorandum D1-6-\n1: Authority to Act as Agent. For the steps on how to delegate authority to a service \nprovider to access the CCP, see User Guide—Delegation of Authority in the CARM Client \nPortal. \n\n6. Fees imposed by customs brokers are not regulated by the CBSA. Although Importers may \nuse a customs broker to transact business with the CBSA, importers are ultimately \nresponsible for the accounting documentation, payment of duties and taxes, and \nsubsequent adjustments. \nBusiness number requirements \n7. To transact business with the CBSA, a commercial importer requires a business number \n(BN) with an import/export account identifier (RM), also referred to as a BN15. All release \nand accounting documents for commercial importations must show a valid and correct \nBN15. \n\n8. For more information on how to register for a business number or an importer/exporter \nprogram account identifier, refer to the CARM Client Portal onboarding documentation. \n\n9. Accounting using a customs broker BN15 cannot be used, except under the following \ncircumstances: \n\n7 \n\na) Importation of high-value non-commercial (casual) goods – A customs broker \nmay use their BN15 to account for non-commercial goods cleared through the \ncommercial stream on behalf of a casual importer. \n\nb) Convention and trade shows – A customs broker may use their BN15 to account \nfor the temporary importation of trade show and convention goods on behalf of \nimporters. \n\nc) Auction house importation – A customs broker may use their BN15 to represent \nand account for auction house importations on behalf of importers who are not \nregistered in the CCP or who have not obtained a BN15. \n\n10. Please note that additional uses of a customs broker BN15 are permitted until October 21, \n2025 as part of the CARM implementation transition measures. For more information on \nthe use of a broker BN15 during this time, refer to Customs Notice 24-27: CARM October ", @@ -25225,7 +25225,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-5", "marginal_note": "Accounting for Commercial Goods (part 5)", - "part": "", + "part": "Accounting for Commercial Goods", "division": "", "heading": "", "text": "Implementation – Transition Measures. \nTransaction number \n11. A CAD requires a transaction number, which is a unique 14-digit number, to identify each \nshipment. This transaction number is used to identify shipments at various times \nthroughout the customs process. \n\n12. An importer or their customs broker can provide their own transaction number or have the \nportal generate one for them when submitting the CAD using the CCP. If generating their \nown transaction number, it must start with either the importer’s or broker’s account security \nnumber (ASEC). \n\n13. A transaction number generated by the CBSA will start with five zeros (no ASEC). \nSubmitting a CAD \n14. A CAD may be submitted by an importer or their delegated customs broker electronically \nto the CBSA via one of the following: \n\na) CARM Client Portal (CCP) \nb) Electronic Data Interchange (EDI) \nc) Application Programming Interface (API) \n\n15. The CCP is a self-service online tool that importers and customs brokers can access \nthrough the CBSA’s webpage in order to submit a CAD. To log in into the CCP or to find \nmore information about the onboarding process, please visit the CARM Client Portal. \n\n8 \n\n16. Access to the CCP is also available at some ports and allows importers or their delegated \ncustoms brokers to submit a CAD. A list of offices that provide CCP access can be found \nin Appendix A: Locations with CARM Client Portal (CCP) access. \n\n17. To be able to submit a CAD using EDI or API, an importer or customs broker must fill out \nthe CBSA’s online client support contact form. \n\n18. Importers or customs brokers who need help accessing the CCP or experience technical \nissues submitting a CAD using EDI or through API, should contact the CARM Client \nSupport Helpdesk. \n\n19. When submitting a CAD via the CCP, the maximum lines the system will accept is 1000. \nWhen submitting a CAD via API or EDI, the system can accept larger files, but there is a \nmaximum file size of 50 MB (approximately 10,000 lines). \nType C CAD \n20. Importers without Release Prior to Payment (RPP) privileges, or importers with RPP, but \nwishing to submit accounting at the time of release, are required to submit a Type C CAD. \n\n21. This can be prepared in advance, offsite, or at a CBSA office (where available) using the \nCCP. A Type C CAD cannot be submitted via EDI or API. \n\n22. Importers or brokers submitting a Type C CAD can use a CBSA generated transaction \nnumber that starts with five zeros, or provide their own transaction number starting with a \nvalid account security number. When submitting a CAD using the CCP, the TCP can leave \nthe transaction field blank, and the transaction number will be automatically generated. \n\n23. After submitting a Type C CAD, the importer or customs broker must print two copies of \nthe CAD and assemble the release and accounting package, including the cargo \ndocument (if applicable) and any required permits, certificates, etc. They are to submit the ", @@ -25243,7 +25243,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-5", "marginal_note": "Accounting for Commercial Goods (part 6)", - "part": "", + "part": "Accounting for Commercial Goods", "division": "", "heading": "", "text": "release and accounting package to the CBSA office for processing once the goods arrive \nand are available for examination. \n\n24. Upon receipt of the package, the CBSA reviews the documentation and if the decision is \nto release the goods, the status of the CAD is updated to “complete” and the importer or \ncustoms broker is directed to make payment. \n\n25. If the importer has RPP privileges, they can make payment to the cashier or they can \ndefer the payment to the Statement of Account (SOA) payment due date. \nType AB CAD \n26. Importers with RPP privileges, who have their goods released on minimum documentation \n(RMD), are required to submit a Type AB CAD via the CCP, EDI or API. \n\n9 \n\n27. When a Type AB CAD is submitted, the transaction number submitted must match the \ntransaction number used for release. \n\n28. Under CARM, the CBSA no longer makes a distinction between \"high value\" and \"low \nvalue\" shipments in the commercial stream for the purpose of establishing accounting time \nlimits for submitting this information. \n\n29. The Type AB CAD must be accepted by the CARM system within 5 business days from \nthe date that the CBSA releases the goods. The calculation of the accounting period for \nshipments is based on regular business days and does not include Saturdays, Sundays, \nfederal statutory holidays, or provincial civic holidays. \n\n30. The day of release is considered day zero. If the goods are released on a Saturday, \nSunday, or holiday, the accounting period is calculated as if the release occurred on the \nfirst business day after the goods have been released (considered day zero). \n\n31. When a Type AB CAD is submitted electronically it must be received and validated prior to \n11:59:59 PM EST on the fifth day. \n\n32. The submission of the Type AB CAD is considered a draft and the CAD version on file at \n12:00:00 am EST/EDT on the day after the payment due date is considered the final \nversion of accounting. Any changes made to the Type AB CAD between the day it is \nsubmitted and payment due date will be considered a correction. For more information on \nsubmitting a correction, see the Corrections section below. \n\n33. For examples of how the accounting time limits are calculated, see Appendix B: CAD \naccounting, statement and billing dates examples. \nType F CAD \n34. For procedures related to accounting for CLVS goods on a Type F CAD, consult \nMemorandum D17-4-0: Courier Low Value Shipment Program and Memorandum D17-1-\n10: Coding of Customs Accounting Documents. \nType TT CAD \n35. For procedures related to goods accounted for by a CSA importer on a Type TT CAD, \nconsult Memorandum D23-3-1: Customs Self Assessment Program for Importers. \nType V CAD \n36. A Type V CAD is be used to voluntarily account for, and assess duties and taxes on, \ngoods that have entered the Canadian economy without official customs release. \n\n10 \n\n37. A Type V CAD can only be submitted using the CCP. \n", @@ -25261,7 +25261,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-5", "marginal_note": "Accounting for Commercial Goods (part 7)", - "part": "", + "part": "Accounting for Commercial Goods", "division": "", "heading": "", "text": "38. When a Type V CAD is submitted, the CARM system will post duties and taxes owed and \nassign a payment due date, along with applicable interest based on the date of CAD \nacceptance. Payment is due immediately for importers without RPP. \nWarehouse CAD Types \n39. For accounting procedures involving the movement of goods destined to a warehouse or \nremoved, refer to Memorandum: D17-1-10: Coding of Customs Accounting Documents. \n\na) Customs Bonded Warehouse Receipt – Confirming Entry (Type 10) \nb) Customs Bonded Warehouse Receipt – Obtain Release (Type 10) \nc) Customs Bonded Warehouse Removal for Consumption (Type 20) \nd) Customs Bonded Warehouse Acquittal (Type 21, Type 22) \ne) Customs Bonded Warehouse Transfer (Type 13, Type 30) \nSubmitting a paper CAD \n40. As per section 2.2 of the Accounting for Imported Goods and Payment of Duties \nRegulations, a TCP must submit a CAD by electronic means, in accordance with the \nElectronic Commerce Client Requirements Document, unless the Minister determines that: \n\na) the infrastructure is inadequate or incompatible with the electronic means set out in \nthe Electronic Commerce Client Requirements Document (e.g. CARM outage of a \nsignificant duration); \nb) a natural disaster, a national crisis or any other exceptional circumstance prevents \nor impedes the use of the electronic means or makes using them unreliable; or \nc) it is impracticable for a person, due to circumstances outside of their control, to \naccount for goods by the electronic means. \n\n41. Where a TCP is unable to submit a CAD electronically due these circumstances, a paper \nCAD may be submitted to the port of release using Form BSF946, Exception Commercial \nAccounting Declaration. \n\n42. For instructions on how to complete Form BSF946, refer to Memorandum D17-1-10: \nCoding of Customs Accounting Documents. \nAccounting for commercial goods in the postal stream \n43. High value commercial goods, or goods that are prohibited, regulated or controlled, and \ndelivered via the postal stream must be accounted for using a Type C CAD or a Type AB \nCAD. The Mode of Transport selected is “Postal”. For procedures related to accounting for \ncommercial goods in the postal stream, consult Memorandum D5-1-1, International Mail \nProcessing. \n\n11 \n\nMaster Provisional Entries \n44. In certain situations, the importer/owner or customs broker cannot establish a final value \nfor duty of goods at the time of importation. In such cases, goods may be released under \nthe interim accounting provisions of subsection 32(2) of the Customs Act by obtaining \nauthorization from CBSA Trade Operations, in accordance with sections 14 and 15 of the \nAccounting for Imported Goods and Payment of Duties Regulations. This is referred to as \nthe Master Provisional Entry Process. \n\n45. For procedures related to Master Provisional Entries and authorization process, refer to \nMemorandum D17-1-13: Interim Accounting (Provisional Documentation). ", @@ -25279,7 +25279,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-5", "marginal_note": "Accounting for Commercial Goods (part 8)", - "part": "", + "part": "Accounting for Commercial Goods", "division": "", "heading": "", "text": "Accounting for Continuous Transmission Commodities (CTCs) \n46. Continuous Transmission Commodity (CTC) CAD submissions account for and assesses \nduties and taxes on CTCs (i.e. oil, gas or electricity) imported without official customs \nrelease through one of two modes of transport: pipeline or electrical grid. \n\n47. CAD Type AB must specify which of the two modes of transportation is applicable (i.e. \npipeline or electrical grid). \n\n48. Tariff Classification Code(s) quoted must also qualify as a CTC. \n\n49. CTCs imported between the 1st of Month One (1) and the last day of Month One (1) must \nbe accounted for (i.e. a CAD must be submitted and pass validation) by the 24th of Month \nTwo (2). \n\n50. Goods under Chapter 27 of the Customs Tariff (e.g. 2709.00.00 – petroleum oils) may be \nimported through other modes of transportation, such as marine via tankers. In these \ninstances, the goods do not qualify as CTCs and therefore require a cargo manifest, \nrelease, and corresponding CAD. \nAccount statements and billing \n51. The CCP allows importers and customs brokers to view and print CADs immediately \nfollowing submission, as well as view balances and transaction history. \n\n52. In addition, CARM generates a Daily Notice (DN) to reflect all transactions posted on a \nspecific date, as well a monthly Statement of Account (SOA) for a summarized view of \ntransactions for the billing period. \n\n53. The billing period for the SOA includes all goods released on a Type AB CAD between the \n18th of month 1 to the 17th of month 2. It will also include any Type C CADs for goods \nreleased during this period where the importer had RPP privileges and opted to defer \npayment. \n\n12 \n\n54. Payment of the SOA is due 10 weekdays (defined as Monday to Friday and includes \nholidays) after the 17th of the calendar month. \n\n55. Goods accounted after the issuance of the SOA and released within the billing period \n(18th of month 1 to the 17th of month 2) are due on the payment due date of that billing \nperiod. Importers should check their account balances after the issuance of the SOA to \nensure they remit payment for the correct amount. \n\n56. For more information on account statements and payments, see Memorandum D17-5-1: \nPayment of Duties and Taxes on Imported Commercial Goods. \nLate accounting \n57. A $100 late accounting penalty will be automatically applied and a Notice of Penalty \nAssessment will be issued to the BN15 submitted at the time of release, when the \nassociated accounting declaration is not submitted within the prescribed time limit. \n\n58. Importers can view releases that do not have an accounting declaration submitted using \nthe CCP. Late accounting penalties will appear on the SOA for that billing period. \n\n59. The CBSA monitors releases to ensure that accounting is submitted in the prescribed time \nlimits. \nLate accounting penalty reviews \n60. Where circumstances beyond an importer or customs broker's control cause a late ", @@ -25297,7 +25297,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-5", "marginal_note": "Accounting for Commercial Goods (part 9)", - "part": "", + "part": "Accounting for Commercial Goods", "division": "", "heading": "", "text": "accounting penalty (LAP) to be applied, the importer or customs broker can request a \nreview under section 129 the Customs Act. For example: \n\na) CBSA errors such as CBSA systems’ programming or keying errors \nb) CBSA delays such as manual or automated processing delays \nc) Natural or human-made disasters such as floods, ice storms or fire \nd) Death or incapacitation of a key employee responsible for reporting to the CBSA \nsuch as serious illness or emotional stress caused by a death in their immediate \nfamily \ne) Unanticipated civil disturbances or disruptions in services such as \ndemonstrations, terrorism when alternative means of compliance are not readily \navailable \nf) Extraordinary circumstances not covered above such as a client's automated \nsystem being down for extended periods of time \n\n61. Review requests can be made through the CCP. For more information on how to submit a \nreview request, refer to Memorandum D22-1-1: Implementing the Administrative Monetary \nPenalty System (AMPS). \n\n13 \n\n62. A request for review is unlikely to be approved in a case where the penalty resulted from \nneglect or lack of awareness on the part of the importer or customs broker. \n\n63. A request for review is also unlikely to be approved when the importer or customs broker \nhad sufficient time to apply for a review, but chose not, or neglected to do so. Requests will \nbe denied if not received by CBSA within 90 days of the penalty being assessed unless an \nextension of time is granted under s. 129.1 of the Customs Act. For information about \nextensions, see the Appeals and reviews section of the CBSA website. \n\n64. If the SOA has been issued, the importer or customs broker should pay the penalty \namount on the due date. If the request for review is approved, the penalty will be reversed \nand a refund will be issued as a credit to offset debt on the client account. If no debt exists \nto credit against, a disbursement may be made. More information on client account \noffsetting and disbursements can be found in Memorandum D17-5-1: Payment of Duties \nand Taxes on Imported Commercial Goods. If the importer or customs broker chooses not \nto pay the penalty amount and the cancellation is denied, interest will be charged on the \namount of the penalty from the date of issuance. \n\n65. The CBSA will not be able to proactively waive a penalty in the event of a CARM outage \nand it will appear on the importer’s account. When this happens the importer or customs \nbroker should request a review via the CCP and reference the outage notice. \nCorrections \n66. A correction is a voluntary change to declaration information that occurs between the initial \nacceptance of the CAD and 11:59:59 pm EST/EDT on the payment due date. Corrections \nmay result in a change to the duties and taxes owing on the goods imported into Canada. \n\n67. The correction period is only available to importers enrolled in the Release Prior to ", @@ -25315,7 +25315,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-5", "marginal_note": "Accounting for Commercial Goods (part 10)", - "part": "", + "part": "Accounting for Commercial Goods", "division": "", "heading": "", "text": "Payment (RPP) Program and to the delegated customs broker that submitted the initial \nCAD on behalf of the importer, where a customs broker was used. \n\n68. A correction may be submitted for fields at the declaration, invoice and commodity levels. \nAll changes require the submission of a Reason Code and supporting remarks. For a list if \nreason codes refer to Appendix A of Memorandum D17-2-1: Adjusting Commercial \nAccounting Declarations. \n\n69. Any correction that results in less money owed to the CBSA requires the submission of \nsupporting documentation. Supporting documentation will not be required at the time of \nsubmission of the correction for all other corrections, however it may be requested by the \nCBSA. \n\n70. Corrections may be submitted via CCP, EDI, or API; however any requested supporting \ndocuments can only be attached via the CCP. When submitting supporting documentation, \nthe CCP can accommodate up to 45 MB per file, to a maximum of 150 MB per submission. \n\n14 \n\nOnly 10 files can be submitted at a time. If the TCP needs to submit more than this, they \ncan make multiple submissions \n\n71. If accepted, the submitting party will receive a message with the outcome of the \ncorrections process, including the results of the duties and taxes calculation. The \ncorrection will also be reflected on the importer’s DN and SOA. \n\n72. If the correction is submitted on or after the SOA is issued, the corrected amounts will not \nbe reflected on that SOA, however the corrected amounts will be payable for the current \nbilling cycle. \nAdjustments \n73. The Adjustment Period starts when there is the final version of the CAD on file at 00:00:00 \nEST/EDT on the day after the payment due date according to CARM system time. \n\n74. For more information on adjustments, refer to Memorandum D17-2-1: Adjusting \nCommercial Accounting Declarations. \n\nCAD withdraw requests \n75. Requests to withdraw a CAD can be made in instances where information on the CAD is \nincorrect but cannot be amended using the correction or adjustment processes in CARM. \n\n76. For more information on how and when a withdraw request can be submitted, refer to \nMemorandum D17-2-3: Business Number Changes and Commercial Accounting \nDeclaration Withdraw Requests. \n\nRecord-keeping requirements \n77. The CAD is the official invoice and represents an obligation for the duties and taxes owing \non the goods. All corrections, adjustments, audits, and appeals are based on the data \nsubmitted on this document. \n\n78. Record-keeping requirements for imported commercial goods apply to resident and non-\nresident importers, including exporters abroad who ship commercial goods to themselves \nin Canada. Any non-resident importer who registers for a BN15 must receive authorization \nfrom the CBSA to have their books and records maintained outside of Canada or at an \naddress in Canada that relates to them (e.g. customs broker’s office). Information and ", @@ -25333,7 +25333,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-5", "marginal_note": "Accounting for Commercial Goods (part 11)", - "part": "", + "part": "Accounting for Commercial Goods", "division": "", "heading": "", "text": "guidelines on the maintenance of books and records can be found in Memorandum D17-1-\n21: Maintenance of Records in Canada by Importers. \n\n15 \n\nAppendix A: Locations with CARM Client Portal (CCP) \naccess \nAtlantic Region \n1403, Route 95 \nWoodstock Road \nBelleville NB E7M 4Z9 \n\nCentreville \n1449 Route 110 \nRoyalton NB E7K 2E3 \n\nSt. Stephen \n73 Milltown Blvd., P.O. Box 160 \nSt. Stephen NB E3L 2X1 \nQuébec Region \nMontréal International Airport (PET) – Commercial \n2200 Reverchon Avenue, Suite 296 \nDorval QC H9P 2S7 \n\nStanstead \n2, Route 55 \nStanstead QC J0B 3E2 \n\nLacolle Route 15 – Commercial \nRoute 15 \nSt-Bernard de Lacolle QC J0J 1J0 \n\nStanhope – Commercial \n1000, Route 147 \nStanhope QC J1A 2S2 \n\nSt-Armand – Commercial \n10, Route 133 \nSt-Armand de Philipsburg QC J0J 1T0 \n\nMirabel International Airport – Commercial \nBuilding « D » \n11955 Cargo A-6, Room 100 \nMirabel QC J7N 1G3 \n\n16 \n\nMontréal Long Room \n400 Place Youville, 1st floor \nMontréal QC H2Y 2C2 \n\nMontréal Côte-de-Liesse (C.D.L.) \n2200 Reverchon Avenue, Suite 296 \nDorval QC H9P 2S7 \n\nNorthern Ontario Region \nBridge Plaza Building \nHighway 16 \nPrescott ON K0E 1T0 \n\nBridge Plaza Building \n125 Huron Street \nSault Ste. Marie ON P6A 1R3 \n\nPigeon River \nHighway 61, R.R.7 \nThunder Bay ON P7C 5V5 \n\nHill Island \n1000 Island Bridge \nLansdowne ON K0E 1L0 \n\nFort Frances \n101 Church Street \nFort Frances ON P9A 3X8 \nGreater Toronto Area Region \nLester B. Pearson International Airport \nCargo Building \"B\", P.O. Box 40, AMF \nToronto ON L5P 1A2 \nNiagara/Fort Erie Region \nPeace Bridge \n10 Queen Street \nFort Erie ON L2A 6M4 \n\nQueenston Bridge \n14154 Niagara Parkway at Highway 405 \nNiagara on the Lake ON L0S 1J0 \n\n17 \n\nWindsor/St. Clair Region \n\nBlue Water Bridge \nBridge Street, P O Box 640 \nSarnia ON N7T 7J7 \n\nLondon \n2724 Roxburgh Road, Unit 2, \nLondon, ON N6N 1K9 \n\nAmbassador Bridge \n4285 Industrial Drive, P.O. Box 1655 \nWindsor, ON N9C 3R9 \n\nWindsor Tunnel \n310 Hanna Street \nWindsor ON N8X 4W6 \nPrairie Region \nCalgary \nBay 32 \n3033-34th Avenue NE \nCalgary AB T1Y 6X2 \n\nCarway \nHighway 2 \nVia P O Box 699 \nCardston AB T0K 0K0 \n\nCoutts \nHighway 4 \nP.O. Box 220 \nCoutts AB T0K 0N0 \n\nEdmonton International Airport \nArrivals Level \nP.O. Box 9866 \nEdmonton AB T5J 2T2 \n\nEdmonton International Airport \nCommercial Operations \n4th Ave. & Service Road \nP.O. Box 9866 \nEdmonton AB T5J 2T3 \n\n18 \n\nEmerson \nHighway 75 \nEmerson MB R0A 0L0 \n\nNorth Portal – Commercial \nHighway 39 \nNorth Portal SK S0C 1W0 \nPacific Region \nAldergrove \nHighway 13, #10, R.R. 5 \nAldergrove BC V4W 2L8 \n\nBurnaby Warehouse \nUnited Terminals, Room 210 \n7867 Express Street \nBurnaby BC V5A 1S7 \n\nBoundary Bay \n4 – 56th Street \nDelta BC V4L 1Z2 \n\nHuntingdon – Commercial \n2 Sumas Way \nHuntingdon BC V2S 7L9 \n\nKingsgate \nHighway 95 \nKingsgate BC V0B 1V0 \n\nOsoyoos \n202 – 97th Street \nOsoyoos BC V0H 1V1 \n\nVancouver International Airport \n113-5000 Miller Road \nRichmond BC V7B 1K6 \n\nPacific Highway – Commercial office \n28 – 176th Street \nSurrey BC V4P 1M7 \n\n19 \n", @@ -25351,7 +25351,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-5", "marginal_note": "Accounting for Commercial Goods (part 12)", - "part": "", + "part": "Accounting for Commercial Goods", "division": "", "heading": "", "text": "Client Services \n503 – 333 Dunsmuir Street \nVancouver BC V6B 5R4 \n\nMetro Vancouver Long Room \n333 Dunsmuir Street \nVancouver BC V6B 5R4 \n\nAppendix B: CAD accounting, statement and billing \nexamples \nThe following example demonstrates the prescribed accounting time limits for the presentation \nof an Type AB CAD when goods are released on minimum documentation on a week day, \nweekend, and a federal statutory holiday. It includes an example on when a late accounting \npenalty (LAP) will be applied if the CAD is not submitted on time, the SOA generation date, \nand the payment due for goods for these example goods. \n\nSunday Monday Tuesday Wednesday Thursday Friday Saturday \n\n1 \nApples \nreleased \n2 \n3 4 Federal \nHoliday \n\nBananas \nreleased \n\n5 \n\n6 7 \nGrapes \nreleased \n8 \n\n9 \n10 11 \nCAD due \nand \nreceived for \napples \n12 \nCAD due for \nbananas and \nreceived \n13 \n\n14 \nCAD for \ngrapes due \nbut not \nreceived \n\n15 \n$100 LAP \napplied for \ngrapes \n16 \n17 \nOranges \nreleased \n18 \nCorrection \nmade to \napples \n19 20 \nCAD \nsubmitted for \nGrapes \n21 22 23 \n\n20 \n\n24 \n\n25 \nSOA \ngenerated \nand \nincludes \napples \n(corrected \nCAD), \nbananas, \nand grapes \n\nCAD due \nand \nsubmitted \nfor oranges \nbut does \nnot appear \non SOA. \n\n26 \n\n27 \nCorrection \nmade to \nbananas \n28 \n\n29 \nPayment \ndue date. \nPayment \nrequired for \napples, \nbananas, \ngrapes and \noranges. \nPayment \namount will \nnot be what \nis shown on \nthe SOA as \ncorrection to \nbananas \nand CAD \nsubmitted \nfor oranges \nafter this. \n30 \n\nReferences \nConsult these resources for further information. \nApplicable legislation \nAccounting for Imported Goods and Payment of Duties Regulations \nCustoms Act \nRelated D memoranda \n Memorandum D1-6-1: Authority to Act as Agent \n Memorandum D5-1-1, International Mail Processing \n Memorandum D17-1-10: Coding of Customs Accounting Documents \n Memorandum D17-1-21: Maintenance of Records in Canada by Importers \n Memorandum D17-2-1: Adjusting Commercial Accounting Declarations \n Memorandum D17-2-3: Business Number Changes and Commercial Accounting \nDeclaration Withdraw Requests \n Memorandum D17-4-0: Courier Low Value Shipment Program \n Memorandum D17-5-1: Payment of Duties and Taxes on Imported Commercial Goods \n Memorandum D22-1-1: Implementing the Administrative Monetary Penalty System \n(AMPS) \n Memorandum D23-3-1: Customs Self Assessment Program for Importers \n\n21 \n\nSuperseded D memoranda \nD17-1-5 Registration, Accounting and Payment for Commercial Goods dated March 13, 2013 \nIssuing office \nRegulatory Trade Programs Division \nTrade and Anti-Dumping Programs Directorate \nCommercial and Trade Branch \nContact us \nContact border information services \nRelated links \n CARM client support contact form \n CARM Client Portal \n CBSA appeals", @@ -25369,7 +25369,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-8", "marginal_note": "Release Prior to Payment Privilege (part 1)", - "part": "", + "part": "Release Prior to Payment Privilege", "division": "", "heading": "", "text": "Memorandum D17-1-8: Release Prior to Payment \nPrivilege \nISSN 2369-2391 \nOttawa, October 21, 2024 \nOn this page \n In Brief \n Legislation \n Guidelines and General Information \n Appendix \n References \nIn Brief \n1. This memorandum has been revised to include the introduction of the CBSA \nAssessment and Revenue Management (CARM) system. \n2. This memorandum has been revised to reflect the transition to CARM and outline \nthe procedure for importers to apply, gain and participate in the Release Prior to \nPayment Privilege following the implementation of CARM Release 2. \nLegislation \nCustoms Act (sections 32, 33 and 35) \nAccounting for Imported Goods and Payment of Duties Regulations \nAgents’ Accounting for Imported Goods and Payment of Duties Regulations \nCustoms Brokers Licensing Regulations \n\nTo obtain a copy of the legislation or regulations, consult the Justice Canada web site \nat www.justice.gc.ca. \n\n2 \n\nGuidelines and General Information \nDefinitions \nBusiness Number (BN9) \n\nA nine digit numerical Canada Revenue Agency (CRA) business registration number \nused to uniquely identify legal entity information of a business when dealing with the \nfederal, provincial and municipal governments (e.g., 123456789). \n\nBusiness Number RM Account (RM15) \n\nA 15 digit number made up of the 9 digit business number appended by a 6 digit alpha-\nnumerical number used to uniquely identify the business’s import/export accounts (e.g., \n123456789RM0001). \n\nCBSA Assessment and Revenue Management (CARM) \n\nIs a duty and tax collection system developed to modernize and streamline the process \nof importing goods into Canada. \n\nCARM Client Portal (CCP) \n\nServes as the primary hub for trade chain partners to interact with the CBSA relating to \nthe importation of goods into Canada. \n\nDuties \n\nUnder the Customs Act, duties include duties and taxes on imported goods under the \nCustoms Tariff, the Excise Act, 2001, Excise Tax Act, the Special Imports Measures \nAct and any other Act of Parliament. However, for purposes of some sections and \narticles of the Customs Act, the term ‘duties’ does not include the taxes applied under \nPart IX of the Excise Tax Act (i.e., the Goods and Services Tax (GST)). This means \nthat in the case of a request for a refund of duty, GST is not refunded. Under the \nCustoms Tariff, duties include duties and taxes levied on imported or exported goods, \nexcept for the duties and taxes provided for in Sections 53, 55, 60, 63, 68, or 78, or the \ntemporary duties levied under any of Sections 69 to 76. \n\n3 \n\nFinancial Security \n\nAn acceptable form of financial instrument provided by an importer to secure the \npayment of duties and taxes on imported goods in accordance with Memorandum D1-\n7-1, Posting Security for Transacting Bonded Operations. \n\nLicensed Customs Broker \n\nIs an individual, partnership, or corporation, licensed by the CBSA in accordance with \nthe Customs Broker Licensing Regulations, who acts as agent to transact business ", @@ -25387,7 +25387,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-8", "marginal_note": "Release Prior to Payment Privilege (part 2)", - "part": "", + "part": "Release Prior to Payment Privilege", "division": "", "heading": "", "text": "with the CBSA on behalf of the importer or owner. While in most cases, any authorized \nagent can transact business with the CBSA, only a licensed customs broker can \naccount for goods and pay duties and taxes subject to section 32 of the Customs Act, \nas agent for the importer or owner, unless the person does so on a casual basis \nwithout compensation, charge or fee. \n\nTrade Chain Partner (TCP) \n\nAn enterprise that is directly involved in the importation or cross-border movement of \ngoods imported or transported by a CSA importer. TCP names are captured \nin ACROSS as part of an ongoing risk process and to verify legitimacy of a \nshipment. TCPs of the importer include United States and Mexico vendors and \nconsignees in Canada that receive direct shipments. \n\nRelease Prior to Payment Privilege \n\n1. The Release Prior to Payment (RPP) Privilege is a privilege that entitles importers \nwho have posted financial security and enrolled in the importer RPP program to: \n\n(a) obtain the release of goods from the CBSA before paying duties and taxes; \n(b) defer accounting for goods; and, \n(c) defer payment of duties and taxes. \n\n2. Posting security for the RPP privilege is also a requirement to submit a release on \nminimum documentation. \n\n3. All commercial importers that wish to have RPP privileges must post financial \nsecurity and enroll in the Importer RPP program. This includes commercial \nimporters of Courier Low Value Shipment (CLVS) goods. \n\n4. While importers may continue to use a licensed customs broker to transact \nbusiness on their behalf, it is the importer’s security that is to secure duties and \ntaxes in the case of non-payment. \n\n4 \n\n5. Customs brokers, who post financial security may enroll in the Importer RPP \nprogram as importers, to clear casual (non-commercial) goods, other than those \ngoods being cleared in the CLVS program. The broker’s security is to secure duties \nand taxes in the case of non-payment. \n\n6. Couriers, who post financial security may enroll in the Importer RPP program as \nimporters, to clear casual goods in the CLVS program. The courier’s security is to \nsecure duties and taxes in the case of non-payment. \n\nPrerequisites for the Release Prior to Payment Privilege \n\n7. Trade Chain Partners (TCP) that wish to obtain RPP privileges are required to: \n\n(a) register with CRA to obtain a business number (BN 9) for the legal entity of your \ncompany (if not already registered). \n\n(b) set up an account in the CBSA Client Portal (CCP) located on the CBSA website \nincluding setting up any delegation of authorities. \n\n(c) Using the CCP, register for the Importer program with CBSA to obtain a business \nnumber 15 importer account (BN 15) refer to Memorandum D17-5-2, Financial \nSecurity related to the Release Prior to Payment Privilege on Registering in the \nCCP. \n\n(d) Couriers must apply for an importer account importer (RM) account (BN 15) and \nenroll in the RPP importer sub-program in order to clear goods under the CLVS ", @@ -25405,7 +25405,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-8", "marginal_note": "Release Prior to Payment Privilege (part 3)", - "part": "", + "part": "Release Prior to Payment Privilege", "division": "", "heading": "", "text": "Program. The courier’s financial security secures casual goods imported under \nthe CLVS program. \n\n(e) Customs brokers must apply for an importer account importer (RM) account (BN \n15) and enroll in the RPP importer sub-program in order to clear goods. The \nbroker’s financial security secures goods imported under their account. \n\nRelease Prior to Payment CARM Transition Plan \n\n8. The CBSA will be implementing a 180 day transition for Importers to post their new \nFinancial Security amounts in the CARM portal. \n9. Importers that register in the CCP will benefit from the 180 day transition period. \nImporters may register ahead of CARM Release 2 Go-Live, or during the 180 day \ntransition to benefit from using RPP without posting security. \n\n5 \n\n10. Importers must update their Financial Security amount in the CCP prior to the 180 \nday deadline. Importers who have not posted Financial Security before this date will \nface potential suspensions, penalties and/or revocation of their RPP. \n\nRelease Prior to Payment Enrollment \n\n11. Once a TCP has set up their account and registered for their BN9 and BN15 \nImporter program account the TCP can enroll in the RPP importer sub-program by \ncompleting the following steps: \n(a) Using Enroll in the RPP importer sub-program. \n(b) the TCP has been delegated access on the CCP to act on behalf of an importer. \n(Note - only a licensed customs broker can be delegated to account and pay on \nbehalf of an importer under section 32 of the Customs Act (if receiving \ncompensation, charge or fee). \n(c) If the application is approved, the TCP can apply for sub-programs via various \nsubprogram enrolment processes. To enroll in a sub-program, the TCP \nnavigates to the \nProgram Profile page and accesses the sub-program tab. \n(d) A separate RM is generated for each program, the RPP sub-program falls under \nthe Importer RM. \n(e) The CARM System calculates the required amount of financial security it \nestimates the TCP needs, and validates that the amount posted by the TCP \nequals the CARM System calculated amount. \n(f) If CARM validates that all the information is accurate and that the TCP meets \nthe requirements for RPP enrollment, the RPP flag in the system will be \nupdated. \n(g) If the CARM system calculates the TCP has not calculated and posted adequate \nsecurity, the TCP can either post the security calculated by CARM or request to \npost the lower self-calculated amount which will be subject to CBSA approval. \n\nRelease Prior to Payment Privilege Security \n\n12. Security can be in the form of electronic cash deposit or an Electronic bond (E-\nbond) issued by either a surety or financial institution as detailed in Memorandum \nD17-5-2, Financial Security Related to the Release Prior to Payment Privilege. \n\n6 \n\n13. In exceptional circumstances only, paper-based security may be accepted. This can \nbe in the form of cash, certified cheque, money order, transferable bond issued by ", @@ -25423,7 +25423,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-8", "marginal_note": "Release Prior to Payment Privilege (part 4)", - "part": "", + "part": "Release Prior to Payment Privilege", "division": "", "heading": "", "text": "the Government of Canada, and/or a Form D120, Customs Bond, issued by either a \nsurety or financial institution as detailed in Memorandum D17-5-2, Financial \nSecurity Related to the Release Prior to Payment Privilege. \n\n14. For more detailed information please refer to Memorandum D17-5-2, Financial \nSecurity related to the Release Prior to Payment Privilege. \n\nCalculation of Amount of Security for Release Prior to \nPayment Security \n\n15. In order to participate in the RPP program, both resident and non-resident importers \nmust provide a financial security that is equal or higher than the requirement \ncalculated by the CBSA. At the time of enrollment, the requirement for importers is \nbased on their highest monthly account receivable balance from the previous 12 \nmonths for each RM business account. The account receivable is comprised of \nduties and taxes, inclusive of the GST and other types of debts, such as \nadjustments, interests, etc.The amount of financial security posted in the form of a \nwritten security agreement shall be 50% of the requirement as described in the \nsection above. The minimum written security agreement amount to be posted is \nCAN$5,000 per RM business account. \n16. The amount of financial security posted in the form of a deposit shall be 100% of \nthe requirement as described in the section above. There is no minimum \nrequirement for a deposit. There is a maximum financial security amount of \nCAN$10 million per RM business account for all forms of security. \n\n17. Importers can elect instead to post security as an electronic cash deposit (no \nminimum requirement); however no reduction will apply and an importer is required \nto post 100% of their highest monthly AR over the last 12 months. \n\n18. New importers with no importing history, should estimate what they forecast their \nAR will be to determine the amount of security to post. Importers will be prompted \nby the CARM system to post additional security or make a payment should the \namount be insufficient once they start transacting business. \n\n19. Where an importer solely imports goods that are unconditionally free of duties, no \nsecurity deposit is required. However, should the system determine that there are \nduties and taxes associated with the transaction, the importer will be required to \npost security. \n\n7 \n\n20. Security (bonds, riders, endorsements, certified cheques etc.) for the RPP privilege \nmust be submitted electronically via the CARM portal. \n\n21. The CARM solution will track and monitor RPP security utilization in real-time, as \nwell as notify importers who are approaching or beyond their financial security limit \nbased on current AR and security posted. It is obligatory on the importer to maintain \nadequate security to cover their AR per the requirements stated above. \n\n22. If the importer or the surety provider cancels the bond, the importer will be removed \nfrom the RPP privilege. Importers must have adequate financial security posted to ", @@ -25441,7 +25441,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-8", "marginal_note": "Release Prior to Payment Privilege (part 5)", - "part": "", + "part": "Release Prior to Payment Privilege", "division": "", "heading": "", "text": "participate. Importers may be re-instated into the RPP privilege if they provide new \nfinancial security, subject to processing timelines of new RPP privileges. \n\nMaintaining Security Levels for Importers and Customs \nBrokers \n\n23. Importers are responsible to maintain adequate security with the CBSA to cover \ntheir accounts receivable. When additional security is required, the importer or \ncustoms broker is to submit additional security electronically (i.e., a rider, \nendorsement or an amendment to the Form D120, Customs Bond or other \nacceptable form of security to the CBSA (refer to Memorandum D17-5-2, Financial \nSecurity related to the Release Prior to Payment Privilege). \n\n24. The review period is from July 25 of the previous year to July 24 of the current year. \nIncreases or decreases must be submitted in the CCP prior to that date. \n\n25. Security levels are monitored by the CBSA in the CARM system. Failure to comply \nwith security requirements may result in the suspension or revocation of the release \nprior to payment privilege. \n\nRPP Non-compliance \n\n26. Non-compliance from the importer may include late or missed payments of their \nmonthly accounts, or failure to provide financial security levels at the required \namount. \n27. Importers may be suspended after their third late payment. If an importer has RPP \nprivileges revoked for late payment and no claim has been filed, the importer will \nnot be eligible for the RPP program for a period of one year. If a claim against their \n\n8 \n\nfinancial security has been filed, privileges will be revoked for a period of three \nyears. The CBSA will notify these importers of the consequences of their non-\ncompliance. \n28. The CBSA reserves the right to suspend/revoke the RPP privilege based on risk, or \nif it has reason to believe there could be payment issues (i.e., bankruptcy, \nbankruptcy protection). \n29. The Administrative Monetary Penalty System (AMPS) contravention C336 applies \nto late payments of duties and taxes owing. Refer to Memorandum D22-1-1, \nAdministrative Monetary Penalty System, for further information. \n30. Failure to maintain an adequate level of security and continued late or non-\npayments will impact an importer’s risk rating with the CBSA, which could result in \nincreased monitoring and suspension or revocation of privileges. \n\nClaims against Release Prior to Payment Security \n\n31. The CBSA may pursue a claim against the financial security, in accordance with the \nFinancial Security Regulations, when the debtor has failed to pay an amount that \nthey owe under the applicable legislation and/or regulation. The claim process will \nbe initiated after reasonable attempts have been made to collect from the principal, \nor when the debtor has filed a bankruptcy or bankruptcy protection. \n32. Customs Bonds (electronic or paper bonds): The CBSA will enforce the terms and \nconditions of the bond and will send the security provider a notice of claim for ", @@ -25459,7 +25459,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-8", "marginal_note": "Release Prior to Payment Privilege (part 6)", - "part": "", + "part": "Release Prior to Payment Privilege", "division": "", "heading": "", "text": "payment of a debt that has been incurred by the principal. The CBSA will provide \nrelevant documentation to substantiate the claim. \n33. Other forms of security (cash, money orders, certified cheque or Government of \nCanada Bonds): The CBSA will withhold a sufficient portion of the security to cover \nthe amount owing. \n34. The claim amount shall include all debts that were covered by financial security \nduring its effective duration. \n35. If the customs bond has been cancelled or expired, the CBSA has up to one year \nafter the cancellation or expiry to request a claim for payment. \n36. The CBSA reserves the right to suspend and/or revoke the importer’s RPP privilege \nif and when a claim is initiated on the financial security. \n\nAdditional Information \n\n9 \n\n37. For more information, within Canada call the Border Information Service at 1-800-\n461-9999. From outside Canada call 204-983-3500 or 506-636-5064. Long \ndistance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 \nlocal time/except holidays). TTY is also available within Canada: 1-866-335-3237. \n\n10 \n\nReferences \nConsult these resources for further information. \nApplicable legislation \n Customs Act, Section 33, 35, 133(1) & (2) \n Customs Tariff \n Excise Act, 2001 \n Excise Tax Act \n Special Imports Measures Act \n Accounting for Imported Goods and Payment of Duties Regulations \n Agents’ Accounting for Imported Goods and Payment of Duties Regulations \n Customs Brokers Licensing Regulations \nOther References \n Customs Act, Section 33, 35, 133(1) & (2) \n D1-7-1, D1-6-1, D1-8-1, D17-5-1, D17-5-2, D22-1-1 \nSuperseded memoranda D \nD17-1-8 dated July 11, 2014 & D17-1-8 dated August 18, 2018 \nIssuing office \n\nTrade and Anti-dumping programs Directorate \n\nPlease send any comments or questions on this D-memo to \nCBSA.CARM_Transition-Transition_GCRA.ASFC@cbsa-asfc.gc.ca", @@ -25549,7 +25549,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-10", "marginal_note": "Coding of Customs Accounting Documents (part 1)", - "part": "", + "part": "Coding of Customs Accounting Documents", "division": "", "heading": "", "text": "Memorandum D17-1-10: Coding of Customs \nAccounting Documents \nISSN 2369-2391 \nOttawa, October 21, 2024 \n\nPlain language summary \n\nTarget audience: Importers of commercial goods. \nKey content: How to complete the Commercial Accounting Declaration(CAD) to \naccount for imported commercial goods. \nKeywords: CARM, accounting, commercial goods, importer, B3, CAD, EDI. \n\nThis memorandum is a guide for Canada Border Services Agency (CBSA) personnel, \nimporters/owners and their authorized representatives who are involved in preparing \nand processing the accounting requirements of the Commercial Accounting \nDeclaration (CAD). \n\nThis memorandum describes various types of CAD and provides instructions for their \ncompletion. \n\nNote: Although Form B3-3, Canada Customs Coding Form, has been replaced with \nthe Commercial Accounting Declaration (CAD), in many of the CBSA documents the \nCAD may still be referred to as Form B3-3, Canada Customs Coding Form. \nThis memorandum provides the detailed description of all the fields from the CBSA \nelectronic system and some of the fields are not reflected on the printable version of \nthe CAD; ensure to provide the required information applicable for your CAD type. \n\nDisclaimer: The company names and addresses presented in this memorandum are \npurely fictional for the purposes of outlining exactly how information should be \npresented and formatted on the CAD. Any similarities presented in the examples, to \ncurrent or past importers or brokers are by coincidence only. \nOn this page \n Updates made to this D-memo \n Descriptions of Forms \n2 \n\n Guidelines \n Appendix \n References \n Contact us \n Related links \nUpdates made to this D-memo \nThis memorandum has been revised to include the changes made as a result of the \nCBSA Assessment and Revenue Management (CARM) project, implementation of new \nfree trade agreements, changes as a result of the introduction of the Accounts \nRevenue Ledger (ARL), and included the coding for the Harmonized Sales Tax \n(HST)/Provincial Sales Tax (PST), Alcohol tax, tobacco tax as well as Cannabis tax. \nDescription of Forms \nCommercial Accounting Declaration (CAD) \n\n1. The CAD is a customs document (formerly known as B3) used to account for \nimported goods, regardless of value, destined for commercial use in Canada, as per \nthe requirements of the Accounting for Imported Goods and Payment of Duties \nRegulations (SOR/86-1062). \n\n2. The CAD is used as the accounting , correction and adjustment document. For \ninformation on how to request a correction, refer to Memoranda D17-1-5 Accounting \nfor Commercial Goods. For information on how to request an adjustment refer to \nMemoranda D17-2-1, Adjusting Commercial Accounting Declarations \n\n3. A CAD may be submitted by an importer or their authorized customs broker \nelectronically to the CBSA via: \n\na) The CARM Client Portal (CCP); \nb) Electronic Data Interchange (EDI); or \nc)Application Programming Interfaces (API). \n", @@ -25567,7 +25567,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-10", "marginal_note": "Coding of Customs Accounting Documents (part 2)", - "part": "", + "part": "Coding of Customs Accounting Documents", "division": "", "heading": "", "text": "The CBSA system will conduct the calculation of duties and taxes for declarations \nsubmitted electronically, except for the type F CAD where TCPs (Trade Chain \n3 \n\nPartners) are require to self-declare (manually calculate duties and taxes and input \nthem where applicable). \n\nNote: The term Trade Chain Partners includes Importers/Owners and their authorized \nrepresentative. \n\n4. When a declaration is submitted electronically, the CARM system produces a form \nBSF863 for a C-type CAD or a form BSF864 for all other types of CADs. These forms \nserve as the official invoice for both cash clients and account security holders and \nrepresents an obligation for the duties and taxes owing on the goods. All corrections, \naudits, and appeals are based on the data submitted on this document. This is the form \nthat is used in this memorandum for CAD examples. \n\n5. In extenuating circumstances, where no electronic means are available, an importer \nor their delegated customs broker can submit a BSF946, Exception Commercial \nAccounting Declaration to the CBSA office where the goods were released. For \nexample: \n\na) Unanticipated local, regional or national emergency situation where internet is \nunavailable. \nb) Location in Canada that does not have regular internet service. \n\n6. For instructions on how to code BSF946, refer to Appendix J of this memorandum. \n\n7. If the CBSA accepts a BSF946 it will be entered into the CARM system and the \nsystem will validate the information entered and calculate the duties and taxes owed. \nDepending on the type, a BSF863 or BSF864 will be generated as the official invoice. \n\n8. For technical assistance with the submission methods please contact \nhttps://www.cbsa-asfc.gc.ca/services/carm-gcra/support-eng.html \n\nForm B6D, Ships' Stores Delivery Declaration \n\n9. Form B6D, Ships’ Stores Delivery Declaration, is used together with a type 21 CAD. \nIt has the declaration of the vessel's master or agent, or the airline company's agent, \ncertifying that the goods are for use as ships' stores. It also has the border services \nofficer's certificate that the goods were accompanied on board and sealed on the \nvessel or aircraft. You can find more information on ships' stores in Memorandum D4-\n2-1, Ships' Stores. \n\n4 \n\nB116, Canada Border Services Agency Duty Free Shop Accounting Document \n\n10. The B116, Canada Border Services Agency Duty Free Shop Accounting Document \nis used for reporting goods in and out of inventory and to transfer goods as per the \nDuty Free Shop Regulations and policies \n\nK11 – Certificate of Damaged Goods \n11. The K11 – Certificate of Damaged Goods is used for reporting goods that suffered \ndamage, deterioration or destructions while in a customs bonded warehouse. \nGuidelines \n12. CADs must be properly coded before they can be accepted by the CBSA for \nprocessing. The information used to prepare these documents is obtained from \ninvoices, cargo control data, as well as other sources, and is inserted in a designated ", @@ -25585,7 +25585,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-10", "marginal_note": "Coding of Customs Accounting Documents (part 3)", - "part": "", + "part": "Coding of Customs Accounting Documents", "division": "", "heading": "", "text": "area on the CAD referred to as a field. \n\n13. Invoice requirements can be found in Memorandum D1-4-1 CBSA Invoice \nRequirements. \n\n14-. It is in the best interest of the TCPs to present accurate documents to the CBSA. \nThis allows the CBSA to carry out its processing and enforcement functions and \nexpedites release of the shipment to the TCP. \n\n15. All information on the CAD must be completed according to the instructions in this \nD-Memorandum. \n\n16. The CAD package must also include all certificates, licences, permits, or other \ndocuments that may be required by other government departments or agencies as they \napply to their acts or regulations for imported goods. However, consolidated CADs \n(type F) used to account for goods released under the Courier Low Value Shipment \n(CLVS) Program are not to include supporting documentation when the accounting \ndocument is presented to the CBSA. Any supporting documentation (e.g. invoices, \nOrders in Council) are to be held at the importer's and broker's premises to allow an \nofficer in the future to perform an audit of the records and to obtain or verify the \ninformation on which the calculation of duties was based. For documentation \nrequirements refer to D17-1-1 Documentation Requirements for Commercial \nShipments and D17-1-13 Interim Accounting (Provisional Documentation) \n\n17. When printed copies of the CADs are presented to the CBSA, the border services \nofficer will review the documentation to ensure compliance with the CBSA's \n5 \n\nrequirements. They will return any CADs that do not meet the requirements to the \nimporter/owner or broker, and where applicable, withhold release of the goods. In all \nsuch cases, the border services officer will inform the importer/owner or broker of the \nreason(s) for rejection. \n\n18. Pre-arrival payment can be made on account, but not to a specific transaction if the \ndebt does not already exist, as is the case in the CAD to obtain release option. After \nthe release decision has been rendered in The Accelerated Commercial Release \nOperations Support System (ACROSS), the importer/customs broker is directed to the \ncashier to make payment. The cashier applies the payment to the transaction, or if the \nimporter or broker has an existing payment/credit on their account, applies it \naccordingly at the direction of the TCP. This offsets the debt immediately. Once \npayment has been made, the cashier stamps the accounting package for the \nimporter’s/customs broker’s records. The importer/customs broker is then able to \nproceed from customs control. \n\n19. Under the CLVS Program for commercial goods, authorized couriers can \nconsolidate a number of shipments on CAD type F. This consolidation may include a \nnumber of Low Value Shipments (LVS), which were released from the CBSA using the \ncommercial importer business number. Goods that are prohibited, controlled, or \nregulated by an Act of Parliament or a regulation made under such an Act are excluded ", @@ -25603,7 +25603,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-10", "marginal_note": "Coding of Customs Accounting Documents (part 4)", - "part": "", + "part": "Coding of Customs Accounting Documents", "division": "", "heading": "", "text": "from this program. Goods valued at greater than the LVS threshold ($3,300) are also \nexcluded from this program. Consolidation of this CAD may be made by the importer, \ncourier or customs broker using the commercial importer BN. For more information \nregarding the CLVS Program, refer to Memorandum D17-4-0, Courier Low Value \nShipment Program. \n\n20. Under the CLVS Program for casual goods, authorized couriers can consolidate a \nnumber of shipments on a CAD type F. This consolidation may include a number of \nLVS, which were released from the CBSA using the courier/customs broker’s non-\ncommercial Importer Program Account BN. For these casual goods the customs broker \nwill have to provide the province of destination for the goods. \n\n21. To date, agreements to collect the PST, and/or provincial tobacco tax, and/or \nalcohol markup/fee on casual goods imported by courier or through the commercial \nstream have been passed with the provinces of Quebec, Manitoba, Saskatchewan, \nOntario, New Brunswick, Alberta and British Columbia. For more information pertaining \nto PST refer to Memorandum D2-3-6 Non-commercial Provincial Tax Collection \nPrograms. \n\n6 \n\n22. Because the CAD bonded warehouse is a multi-use form, the number of copies \nrequired will depend on the type. The following chart outlines this information when a \nCAD is presented at a terminal office. \n\nCAD Type Copies \nRequired Remarks \n10 for Warehouse 3 1 to the CBSA \n1 to warehouse control \n1 to warehouse operator \n13 for Re-warehouse 3 1 to the CBSA \n1 to warehouse control \n1 to warehouse operator \n20 Ex-warehouse for Consumption 3 1 to the CBSA \n1 to warehouse control \n1 to warehouse operator \n21 Ex-warehouse for Export 3 1 to the CBSA \n1 to warehouse control \n1 to warehouse operator \n21 Ex-warehouse for Ships' Stores, Sales to \nthe Governor General and Diplomats \n5 1 to the CBSA \n1 to warehouse control \n1 to warehouse operator \n2 to the vessel \n30 Transfer of Goods 3 1 to the CBSA \n1 to warehouse control \n1 to warehouse operator \n\n23. At non-terminal offices, an importer's/broker's copy of the documentation is \nrequired. The CBSA copy will be date-stamped with the date of final accounting and \nforwarded to the appropriate automated office. \n\nAppendix A – CAD Coding Instructions \nThe fields of the CAD must be completed according to the below instructions and the \ncoding instructions in this memorandum mostly mirror the electronic submission of the \ndeclaration in term of steps which excludes field numbers. Fields are numbered for \nreference purposes only. \n\n1. Importer BN15 \n\n7 \n\nThe number that identifies importing and exporting businesses, and is used in \nthe processing of customs accounting documents. \n\nIt consists of 15 digits made up of a nine-digit registration number and a six-\ncharacter alphanumeric account identifier. The nine-digit registration number \nidentifies the business and remains the same regardless of the number or types ", @@ -25621,7 +25621,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-10", "marginal_note": "Coding of Customs Accounting Documents (part 5)", - "part": "", + "part": "Coding of Customs Accounting Documents", "division": "", "heading": "", "text": "of accounts. The account identifier includes a two-character program identifier \nand a four-digit reference number identifying the account in each program. \n(Format 123456789RM1234) \n\nComplete for all CAD types BSF946 with the Business Number (BN) as well as \nthe account identifier (RM). \n\nFor all non-commercial goods being imported through the CLVS Program (F \ntype), enter the authorized courier / CLVS Participant Non-Commercial Importer \nBN. \n\n2. Importer Name, Address and Telephone Number. \nThe name, address, and telephone number of the importer that is importing the \ngoods into Canada. \n\nComplete for all BSF946 CAD types. \n\n3. Broker/Agent BN15 \n\nThe broker or agent’s business number that represents the importer that is \nimporting the goods. \n\nComplete for all BSF946 CAD types when the importer uses a broker or agent \nto represent them. Indicate the broker/agent’s Business Number as well as the \naccount identifier (RM). (Format 123456789RM1234) \n\nFor information on agents consult Memorandum D1-6-1, Authority to Act as an \nAgent. \n\nFor information on brokers consult with the CBSA Web page Licensed Customs \nBrokers. \n\n4. Broker/Agent name \n\n8 \n\nComplete for all BSF946 CAD types with the broker/agent’s complete name, \naddress and telephone number, if applicable. \n\n5. RPP \n\nThe indicator that the importer is registered in the Release Prior to Payment \nprogram, if applicable. \n\nComplete for all BSF946 CAD types if the importer is registered for RPP. \n\n6. Accepted Date \n\nThe date the transaction is accepted by the CBSA. \n\nLeave blank. \n\n7. Original Transaction number \n\nThe unique transaction number referencing the original customs bonded \nwarehouse type 10 goods receipt for this declaration. \n\nMust complete for all type 13, 20, 21 and 30 CAD. \n\n8. Previous Trans No (Warehouse) \n\nThe transaction number of the previous goods receipt of a customs bonded \nwarehouse. \n\nMust complete on customs bonded warehouse type 13, 20, 21 and 30 CADs to \nreference the previous goods receipt. \n\nIf shipments from multiple warehouse CADs are being consolidated on an ex-\nwarehouse or transfer the oldest warehouse transaction number should be \nused. \n\nShow the transaction number from of the CAD to which the new CAD refers. \nSee below: \n9 \n\n Type 13 - Show the transaction number of the type 30 that refers to the \ngoods transferred location or ownership \n Types 20 and 21 - Show the transaction number of CAD type 10 on \nwhich the goods were warehoused, perfected, or repacked. \n Type 30 - Show the transaction number of CAD type 10 on which the \ngoods were warehoused. \n\n9. Warehouse In \n\nA unique number identifying the destination Customs Bonded Warehouse for \nthe CAD transaction being submitted. \n\nFor type 10 CADs the Warehouse In code indicates the warehouse the goods \nare being stored. \n\nFor type 13 CADs the Warehouse In code must match the code indicated in the \nWarehouse Out field of the corresponding type 30 CAD. \n", @@ -25639,7 +25639,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-10", "marginal_note": "Coding of Customs Accounting Documents (part 6)", - "part": "", + "part": "Coding of Customs Accounting Documents", "division": "", "heading": "", "text": "For type 21 CADs the Warehouse In field is left blank. \n\nFor type 30 CADs the Warehouse In code must indicate the code for the \nwarehouse the goods will be transferred or the current warehouse code if no \nchange of location. \n\n10. Warehouse Out \n\nA unique number identifying the source Customs Bonded Warehouse for the \nCAD transaction being submitted. \n\nFor type 10 CADs the Warehouse Out field is left blank. \n\nFor type 13 CADs the Warehouse Out code must match the code indicated in \nthe Warehouse Out field of the corresponding type 30 CAD. \n\nFor type 21 and 30 CADs the Warehouse Out code must match the code \nindicated in the Warehouse In field of the corresponding type 10 CAD. \n\n11. Declaration type \n10 \n\nThe declaration type of the transaction you are submitting. \n\nThis field is mandatory for all types of CADs. The type codes are listed in the \ndropdown menu of the declaration type in the CCP. \n\nCAD form types alphabetically as follows: \n\nType Description \nAB This type is used to account for goods released on minimum \ndocumentation information. \n\nA release must be on file in ACROSS with a “Released” status prior to \nsubmitting the CAD. \n\nThis type is also used to account for high value shipment commercial \ngoods delivered via the postal stream as well as Continuous \nTransmission Commodities (CTC). \nThis type replaces types AD, D, and M. \n\nCan be submitted via EDI, API and the CCP. \nC This type is used to obtain release and provide accounting at the same \ntime, including hand-carried goods (i.e. commercial goods that are not \ntransported through a commercial carrier). \n\nThis type is also used to account for high value shipment commercial \ngoods delivered via the postal stream. \nCan be submitted via the CCP only. \nF This type is used to account for goods imported into Canada through \nthe CLVS stream. \n\nCan be submitted via EDI, API and the CCP \nTT This type is used to account for goods imported by a Customs Self \nAssessment (CSA) Importer with accounting and clearance benefits. \n\nThis type replaces types X, P and S. \n\nCan be submitted via EDI, API and the CCP. \n\nRefer to Memoranda D23-2-1, Customs Self-Assessment Program for \nCarriers and D23-3-1, Customs Self-Assessment Program for \nImporters. \n11 \n\nV This type is used by an importer/owner to voluntarily declare goods \nthat entered Canada without official customs release. \n\nNote: If part of the shipment was released, the goods that were \nreleased must be accounted for using the applicable CAD type while \nthe goods not released must be accounted for using the V type. \n\nCan be submitted via the CCP only. \n10 This type is used to account for goods entered into a CBSA customs \nbonded warehouse. \n\nCan be submitted via EDI, API and the CCP \n\n13 A type 13 CAD will be submitted to transfer the goods into the new \nwarehouse or to complete the change of ownership. \n\nThe combination of CAD type 13 and subtype 13-2 will be required to \nindicate the transfer into to a different CBW within the same importer ", @@ -25657,7 +25657,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-10", "marginal_note": "Coding of Customs Accounting Documents (part 7)", - "part": "", + "part": "Coding of Customs Accounting Documents", "division": "", "heading": "", "text": "entity. \nThe combination of CAD type 13 and subtype 13-1 will be required to \nindicate the transfer for a change of ownership receipt. \n\nCan be submitted via EDI, API and the CCP \n20 This type is used to account for duty and taxes on goods taken out of \nthe warehouse for use in Canada that were warehoused on CAD types \n10 and 13 \n\nCan be submitted via EDI, API and the CCP \n21 This type is used when goods that were warehoused on CAD types 10 \nand 13 are taken out of the warehouse, exported, damaged goods, \nshortages, for use as ships’ stores, or sales to the Governor General \nand diplomats. Damaged goods should be documented on Form K11, \nCertificate of Damages Goods. \n\nCan be submitted via EDI, API and the CCP \n30 This type is used for the transfer of ownership or title. It is also used to \ntransfer goods out from one bonded warehouse in order to transfer of \ngoods to another using a type 13. Refer to Memorandum D7-4-4, \nCustoms Bonded Warehouses, for information on the transfer of goods \nbetween warehouses, and Memorandum D4-3-5. Duty Free Shop – \nInventory Control and Sales Requirements for information concerning \ngoods that are transferred between a CBSA customs warehouse and \nduty-free shop. \n12 \n\nCan be submitted via EDI, API and the CCP \n\nNote: Types 22, AD, D, H, M, P, S and X are no longer in use. The H type will be \ncovered through the correction/adjustment process. \n\n12. CBSA Office Region \n\nThe CBSA office region in which the office where the goods were released \nbelongs. \n\nThis field only appears on the CCP in order to simplify the selection in the CBSA \noffice field drop down menu. \n\nRegion Code \nAtlantic 1 \nNorthern Ontario 2 \nSouthern Ontario including The Greater \nToronto Area (GTA) \n3 \nPacific 4 \nQuebec 5 \nPrairie 6 \n\n13. CBSA Office Number \n\nThe 4-digit CBSA office code of the office where the goods were released. \n\nThis field is mandatory for all CAD types. \n\nFor CTCs indicate the nearest CBSA office. \n\nFor TT/CSA indicate the importer’s designated CBSA port number. \n\nFor types 13, 20, 21, or 30 enter the customs office code declared on the \noriginal Type 10 CAD. \n\n13 \n\nThe office code numbers for land, air and marine border crossings can be found \nin a drop down menu in the CCP or in the CBSA website following link: \nhttps://www.cbsa-asfc.gc.ca/do-rb/provinces/ab-eng.html \n\nFor postal shipments, indicate the CBSA office code number where the goods \nare being accounted for. \n\n14. Customs Bonded Warehouse Subtype \n\nThe valid sub-type code in relation to Customs Bonded Warehouse specific \nCAD transaction types (10, 13, 20, 21 and 30). \n\nThis field is mandatory for all bonded warehouse CAD types. \n\nType Type \nDescription \nSubtype \nCode Subtype Description \n10 Warehouse In 10 -1 In-Warehouse, Receipt of goods \nentering a Customs Bonded Warehouse \n(CBW) \n10 Warehouse In 10 -2 In-Warehouse, Receipt of goods \nentering CBW - Inventory Shortage \n13 Re-Warehouse 13 -1 Re-Warehouse, Transfer of goods - \nChange of ownership ", @@ -25675,7 +25675,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-10", "marginal_note": "Coding of Customs Accounting Documents (part 8)", - "part": "", + "part": "Coding of Customs Accounting Documents", "division": "", "heading": "", "text": "13 Re-Warehouse 13 -2 Re-Warehouse, Transfer of goods - \nDifferent location \n20 Ex-Warehouse \nfor Consumption 20 -1 \nEx-Warehouse, Removal of goods from \nCBW for domestic consumption – Pay \nduties and taxes \n21 Ex-Warehouse \nfor Export 21 -1 Ex-Warehouse, Removal of goods from \nCBW for exportation \n21 Ex-Warehouse \nfor Export 21 -2 Ex-Warehouse, Removal of goods from \nCBW for Duty Free Shop \n21 Ex-Warehouse \nfor Export 21 -3 Ex-Warehouse, Removal of goods from \nCBW for the Duties Relief Program \n21 Ex-Warehouse \nfor Export 21 -4 Ex-Warehouse, Removal of goods from \nCBW for diplomats \n21 Ex-Warehouse \nfor Export 21 -5 Ex-Warehouse, Removal of goods from \nCBW for Ships’ Stores \n21 Ex-Warehouse \nfor Destruction 21 – 6 Ex-Warehouse, Removal of goods from \nCBW for destruction \n14 \n\n30 Transfer of \nGoods 30 -1 Transfer of goods - Change of \nownership \n30 Transfer of \nGoods 30 -2 Transfer of goods - Different location \n\n15. Transaction Number \n\nA unique transaction number 14 digits in length which identifies the declaration; \nthe first five digits of which can be is comprised of a CBSA issued client \nidentification number. \n\nMust complete on all CAD types when release prior to payment security is being \nused with an originator assigned unique number required to obtain release and \naccount for goods. \n\nThe transaction number used to obtain the release of goods must be the same \ntransaction number used to account for goods. \n\nShow the transaction number on all copies of the CAD BSF946 and on the first \npage of the supporting documents. If the supporting document is multi-paged, \nthe total number of attachments must also be shown on the first page. This \neliminates the need to include the transaction number on each page of the \nsupporting document. \n\nThe transaction number must also be typed or clearly annotated on all \napplicable permits, certificates, and licences. \n\nThe transaction number must not be duplicated for 7 years and 3 months (6-\nyear period plus 15 current months). Note that if a transaction is adjusted, the 7 \nyear period plus 3 months will begin at the date of final decision. \n\nFor importers who are submitting C type or V type declarations and do not have \ntheir own transaction numbers, the system will generate one for them. \n\n16. Mode of Transport \n15 \n\nThe mode of transport used when the goods were reported to the CBSA at the \nfirst port of arrival in Canada. \n\nComplete for all types valued at greater than CAN$3,300 exported from the \nUnited States except for type V, 13, 20, 21 and 30 CADs \n\nIndicate “2” for F type CADs. \n\nValid codes are as follows: \n\nMode Code \nAir 1 \nHighway 2 \nPostal 5 \nRail 6 \nPipeline 7 \nCommercial Hand Carried Goods 8 \nMarine 9 \nElectric Grid 10 \n\nNote: Pipeline and Electric Grid options are not applicable for C type CADs \n\n17. Release Date \nThe date of release into Canada of the goods declared for the transaction being \nsubmitted. \n\nFor F type CADs, indicate the last day of the month that the goods were ", @@ -25693,7 +25693,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-10", "marginal_note": "Coding of Customs Accounting Documents (part 9)", - "part": "", + "part": "Coding of Customs Accounting Documents", "division": "", "heading": "", "text": "released. \n\nFor TT type CADs, shipment-by-shipment CAD submissions, the CBSA \nRelease Date field may be populated with the actual CBSA release date, the \ndate the goods are physically received by the importer, owner or direct ship \nconsignee, or with a calculated estimate (pre-approved by the CBSA). \n\nFor V type CADs, indicate the submission date. \n\nFor types 10 and 13, enter the date the goods entered \nthe Customs Bonded Warehouse (CBW). \n\nFor types 30, 20 and 21, enter the date the goods were removed from the \n16 \n\nwarehouse (e.g., for destruction, entered the economy or \nexported). \n\nFor pre-CARM declarations, leave blank if the release date is not populated on \nthe related B3-3. \n\n18. Port of Unlading Region \n\nThe CBSA office region in which the Port of Unlading belongs. \n\nThis field only appears on the CCP in order to simplify the selection in the Port \nof Unlading field drop down menu. \n\nRegion Code \nAtlantic 1 \nNorthern Ontario 2 \nSouthern Ontario (including the Greater \nToronto Area) \n3 \nPacific 4 \nQuebec 5 \nPrairie 6 \n\n19. Port of Unlading \n\nThe CBSA office closest to the port where the goods were unloaded from the \nvessel or aircraft. The office code numbers can be found in a drop down menu \nin the CCP or in following CBSA website link : https://www.cbsa-asfc.gc.ca/do-\nrb/provinces/ab-eng.html \n\nComplete for all shipments valued at greater than CAN$3,300 exported from the \nUnited States by air or marine mode. \n\nLeave blank for types F, V, 13, 20, 21, 30, and CTC CADs. \n\n20. Carrier Code \n\n17 \n\nThe four-character carrier code of the carrier on which the goods were laden at \nthe time of their importation into Canada. Where there are only three digits, as in \nan air carrier, show the three-character code plus a hyphen. \n\nComplete for shipment valued at greater than CAN$3,300 exported from the \nUnited States by air or marine. \n\nThe carrier code is assigned by the CBSA to identify a carrier. Only one carrier \ncode is issued to each legal entity per mode of transport. \n\nLeave blank on document types F, 13, 20, 21, 30, V and CTC. \n\n21. Cargo Control Number \n\nThe carrier code combined with a unique shipment number. \n\nComplete on CAD types C, TT and AB. \n\nCSA importers may transmit the actual cargo control number or default code \n“2CSA1.” \n\nLeave blank for types F, 13, 20, 21, 30, V and CTC. \nLeave this field blank if mode of transport was Pipeline, Electric Grid or Marine. \n\nIndicate the cargo control number exactly as it appears on the cargo control \ndocument, including the carrier code. \n\nAny hyphens shown in the carrier code (first four digits) must be indicated. \n\nMultiple cargo control numbers can be added. \n\nFor more information concerning cargo control documents, refer to \nMemorandum D3-1-1, Policy Respecting the Importation and Transportation of \nGoods. \n\n22. Gross Weight in Kilograms \n\n18 \n\nThe weight (mass) of goods, to the nearest whole kilogram, including packaging \nbut excluding the carrier's equipment for the entire declaration. \n", @@ -25711,7 +25711,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-10", "marginal_note": "Coding of Customs Accounting Documents (part 10)", - "part": "", + "part": "Coding of Customs Accounting Documents", "division": "", "heading": "", "text": "Complete for all shipments valued at greater than CAN$3,300 exported from the \nUnited States by air or marine mode. \n\nLeave blank for 20, 21, 30 and CTC type CADs. \n\nIndicate 1 for F type CADs. \n\n23. Freight Charges \n\nThe total freight charges, to the nearest Canadian dollar, to transport the \nimported goods from the place of direct shipment in the United States to the \nconsignee in Canada. \n\nA table may be used to assess freight charges. In cases where no freight was \npaid, such as when the owner uses his or her own transportation to pick up the \ngoods, an estimated typical case should be shown. \n\nMust complete on shipments valued at greater than CAN$3,300 exported from \nthe United States. \n\nLeave blank for type V, 13, 20, 21 and 30 CADs. \n\nFor F type CADs indicate 1. \n\n24. Invoice Number \n\nThe unique invoice number related to the imported goods, if applicable. Must \nhave either the Invoice number field or the Purchase order number field \ncompleted. \n\nFor CTC commodities, indicate 'CTC999'. \n\nFor F type CADs, indicate 'CLVS99'. \n\nFor type TT consolidated shipments, indicate 'CSA999'. \n\n19 \n\n25. Invoice value \n\nThe total value of goods on the commercial invoice in the currency of the \ninvoice. \n\nThe CBSA system calculates this amount using the total of all the value for \ncurrency conversion field/s provided by TCP for a specific invoice. \n\n26. Invoice Currency Code \n\nThe currency code indicated on the invoice. \n\nThe CBSA system uses the code provided by TCP on the currency code field/s \nfor a specific invoice. \n\nThe International Organization for Standardization (ISO) codes will be used \n(e.g., United States Dollar = USD). Refer to the list of currency codes in a drop \ndown menu of currency code field on the CCP or in Appendix E of this \nmemorandum. \n\n27. Purchase order number \n\nThe unique purchase order number related to the imported goods, if applicable. \n\nMust have either the invoice number field or the purchase order number field \ncompleted. \n\n28. US Port of Exit \n\nThe U.S. CBP port at which or nearest to which, the land surface carrier \ntransporting the merchandise crosses the border of the United States into \nCanada, or in the case of exportation by vessel or air, the US CBP port where \nthe merchandise is loaded on the vessel or aircraft which is to carry the \nmerchandise to Canada. \n\nComplete for CAD types AB, C and 10 when shipments are valued at greater \nthan CAN$3,300 and exported from the United States. \n\nLeave blank for CAD types 13, 20, 21, 30, V and CTC. \n20 \n\nIndicate “1001” for F type CADs. \n\nShow the four-digit port of exit code which can be found in the drop down menu \nin the CCP or in Appendix D of this D-memo. \n\n29. Purchaser – Name, address and Telephone number \n\nThe last known entity to whom the goods are sold, leased or otherwise \ntransacted. \n\nComplete if the Purchaser (to whom the goods have been sold to) is different \nthan the Importer. \n\nLeave blank on CAD type F, consolidated CAD type TT and CTC Shipments. \n", @@ -25729,7 +25729,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-10", "marginal_note": "Coding of Customs Accounting Documents (part 11)", - "part": "", + "part": "Coding of Customs Accounting Documents", "division": "", "heading": "", "text": "30. Vendor Name, address and Telephone Number \n\nThe name, address and telephone number of the vendor or the consignor of the \ngoods as it appears on the supporting invoice(s). \nDo not abbreviate the name. Use the same name format consistently on all CAD \nforms. \n\nMust complete for all CAD types. \n\nWhere the goods are shipped from one country and invoiced (i.e. sold or \nconsigned) from another, show the vendor's name of the actual seller or \nconsignor; for example, goods shipped from Nippon Textiles of Tokyo, Japan \nand invoiced from Textile Exporters Inc. of New York, US, show the vendor's \nname as Textile Exporters Inc. \n\nFor F type CADs, indicate 'CLVS Vendors' as the name, “CLVS street” as the \naddress, “Washington” as the city, “DC” as the state, “US” as the country and \n“12345” as the postal/zip code. \n\nFor consolidated CTC commodities, indicate 'CTC Vendors' as the name, “CTC \nstreet” as the address, “Washington” as the city, “DC” as the state, “US” as the \ncountry and “12345” as the postal/zip code. \n\n21 \n\nFor TT consolidated shipments, indicate 'CSA Vendors' as the name, “CSA \nstreet” as the address, “Washington” as the city, “DC” as the state, “US” as the \ncountry and “12345” as the postal/zip code. \n\n31. Direct Shipment Date \n\nThe Direct Shipment Date is the date the goods are loaded onto the carrier with \na specific location in Canada identified on transportation documents as their \ndestination. \n\nMust complete for most types of CADs. Date must be on or before release date \nand must be formatted as YYYYMMDD in the time zone of CBSA headquarters \n(EST/EDT). \n\nThis date is used to select the rate of exchange for converting the foreign \ncurrency into Canadian funds. \n\nFor V type CADs the Direct Shipment Date equals the date of presentation to \nthe CBSA (the date CBSA receives the CAD). \n\nLeave blank for type 13, 20, 21, 30, F and CTC CADs. \n\nIf consolidated TT type enter the earliest shipment date. \n\n32. Commodity line number (C. Ln N.) \n\nThe sequential value for the commodity line each time a tariff classification \nnumber is assigned. On each occurrence of a classification number, a unique \nline number is assigned regardless of the number of rates or detail commodity \nlines required to display it. \n\nThe system automatically assign the commodity line number for CAD submitted \nelectronically. \n\nCommodity Line Numbers may not be skipped or duplicated within the CAD, \nregardless of the number of sub-headers. \n\n33. Previous Line no (warehouse) \n22 \n\nThe Commodity Line Number from the warehouse type CAD to which the new \nCAD refers. \n\nMust complete on all bonded warehouse type CADs except type 10. Leave \nblank for all other types. \n\n34. Classification Number \n\nThe correct classification number as indicated in the Customs Tariff for each \ncommodity included in the shipment covered by the CAD. \n\nMust complete for all types of CADs. \n\nThe first six digits represent the heading and subheading taken from the ", @@ -25747,7 +25747,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-10", "marginal_note": "Coding of Customs Accounting Documents (part 12)", - "part": "", + "part": "Coding of Customs Accounting Documents", "division": "", "heading": "", "text": "International Harmonized System, the seventh and eighth digits are the tariff \nitems and the remaining two digits represent the statistical suffix. \n\nA decimal point must be placed after the fourth, sixth, and eighth digits (e.g., \n1234.56.78.90); the system will automatically place decimals for CAD submitted \nelectronically. \n\nFor type F CADs use the dummy classification number \"0000.99.99.00\" to \nconsolidate multiple shipments in one line. \n\n35. Classification Description \n\nThe system automatically provides the description at the heading level as \nindicated in the Customs Tariff for each commodity included in the shipment \ncovered by the CAD. \n\n36. Narrative Description \n\nA brief description of the goods being imported (maximum of 132 characters). \n\nFor type F CADs indicate “LVS”. \n\n23 \n\nFor Type 10 CADs claiming drawbacks under subsection 89(3) of the Customs \nTariff, indicate “Goods Deemed Exported”. \n\nFor type 21 CADs claiming damaged goods indicate the amount of goods \ndamaged allowed as per the K11, Certificate of Damaged Goods. \n\nFor type 21 Ships’ Stores, if the goods must be forwarded to another CBSA \noffice prior to loading on the vessel indicate the office name and office number. \n\n37. Quantity \n\nThe quantity of the goods, in the unit of measure required by the Customs Tariff. \n\nIndicate 1 when the Customs Tariff does not provide an unit of measure for the \nclassification. \n\nIf a quantity is required for excise tax in a unit of measure different from that \nspecified in the Customs Tariff, the quantity required for excise tax should be \nindicated. \n\nFor F type CADs indicate the amount of consolidated shipments. \n\nFor TT type Pre-CARM CADs that have negative amounts indicate “-“(negative \nsign) before the amount to indicate negative amount. \n\n38. Unit of Measure \n\nThe unit of measure of each commodity as specified in the Customs Tariff. \n\nLeave blank if no unit of measure is applicable to any Customs duties or to any \nexcise tax rates or defined in the Customs Tariff. \n\nFor F type CADs leave blank. \n\nAs a result of Customs Tariff requirements, only metric alphabetic codes can be \nused. Consequently, imperial measures indicated on an invoice must be \nconverted to metric prior to completion of the CAD. See Appendix C - Metric \nConversion, for metric conversions and codes. \n\n24 \n\nIf a unit of measure is required for excise tax and is different from that specified \nin the Customs Tariff, the unit of measure required for excise tax should be \nindicated. \n\nFor a list of the unit of measures refer the drop down menu on the CCP or in \nAppendix B of this memorandum. \n\n39. Value for Currency Conversion \n\nThe amount in the currency specified on the invoice to a maximum of two \ndecimal points. For example, 55,000 yen is shown as 55000.00. \n\nComplete on each commodity for all types of CADs. \n\nFor F type CADs insert the amount in Canadian dollars the conversion is made \noff entry (manually). \n", @@ -25765,7 +25765,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-10", "marginal_note": "Coding of Customs Accounting Documents (part 13)", - "part": "", + "part": "Coding of Customs Accounting Documents", "division": "", "heading": "", "text": "For assistance in determining the amount to be shown in this field, consult the \nMemoranda D13 series. \n\n40. Currency \n\nThe code of the currency specified on the invoice. \n\nComplete for each commodity for all CAD types. \n\nFor F type CADs indicate “CAD”. \n\nThe ISO codes will be used (e.g., United States Dollar = USD). Refer to the list \nof currency codes in a drop down menu on the CCP or in Appendix E. \n\n41. Exchange rate \n\nThis field will display the exchange rate for the Currency Code input in the \ncurrency code field, as of the Date of Direct Shipment. \n\nImporters should consult the Bank of Canada for the correct rate of exchange \nwhen completing the CAD BSF946 manually. \n\n25 \n\nFor F type CADs with multiple direct shipment dates, commodity lines may be \nconsolidated by converting values to Canadian dollars off entry (manually), \nusing the exchange rate applicable on each date of individual dates of direct \nshipment. Calculations are to be made available to the CBSA upon request. \n\n42. Country of Origin \n\nThe country code which identifies a location (i.e. country code) of growth, \nmanufacture or production of goods. \n\nComplete for all types of CADs. \n\nShow the two-digit alphabetic country code for the country of export. Refer to \nthe drop down menu on the CCP or in Appendix E of this memorandum for the \nappropriate codes. \n\nFor F types Indicate \"US\" for goods entitled to tariff treatments \"2\" (Most-\nFavoured-Nation Tariff); \"10\" (United States Tariff); and \"13\" (Canada-Israel \nAgreement Tariff). For all other tariff treatments, indicate the country of origin. \nShow the two-digit alphabetic code for other countries. \n\nFor information on rules of origin consult D-Memoranda series D11. \n\n43. U.S. State code \n\nThe States code when the country of origin is the United States. \n\nRefer to the list of country/state codes in a drop down menu on the CCP or in \nAppendix G of this memorandum. \n\n44. Place of Export \n\nThe country code which identifies a location from where the goods were shipped \ndirectly to the receiving location (i.e. country code or state code). \n\nComplete for all types of CADs. \n\n26 \n\nShow the two-digit alphabetic country code for the country of export. Refer to a \ndrop down menu on the CCP or in Appendix E of this memorandum for the \nappropriate codes. \n\nFor F types enter country code 'US' for goods entitled to Tariff Treatments '02' \n(Most-Favoured-Nation Tariff), '10' (United States Tariff) and '13' (Canada-Israel \nAgreement Tariff). For all other countries indicate the country of export. \n\n45. Place of Export Code state \n\nThe States name/code when the Place of Export is the United States. \n\nRefer to the drop down menu on the CCP or in Appendix G of this memorandum \nfor the appropriate codes. \n\nFor F types, enter state code 'NY' for goods entitled to Tariff Treatments '02' \n(Most-Favoured-Nation Tariff), '010' (United States Tariff);and '013' (Canada-\nIsrael Agreement Tariff). \n\n46. Tariff Treatment Code \n", @@ -25783,7 +25783,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-10", "marginal_note": "Coding of Customs Accounting Documents (part 14)", - "part": "", + "part": "Coding of Customs Accounting Documents", "division": "", "heading": "", "text": "The code representing a particular tariff treatment that is allowed for the country \nof origin and a specified place of export . \n\nMust complete on each commodity for all CAD types. \n\nThe use of Code 010 for the United States Tariff treatment, code 011 for the \nMexico Tariff treatment, code 014 for Chile Tariff treatment, code 021 for Costa \nRica treatment is permissible only when the importer/owner or broker is making \na declaration that the imported goods originate and that the importer/owner or \nbroker is in possession of a valid CUSMA, CCFTA, or CCRFTA Certificate of \nOrigin, as the case may be, which covers the goods being imported. Deliberate \nuse of these codes when the goods are not entitled to such tariff treatments may \nresult in enforcement action. \n\nRefer to the Customs Tariff for information on the applicability of these tariff \ntreatments; and the drop down menu on the CCP, appendix H of this \nmemorandum or the memorandum D11-4-2 for the list the tariff treatment codes. \n\n27 \n\n47. Tariff Code \n\nThe first four digits of tariff code that is eligible within the specification indicated \nin Chapter 99 (special classification provisions) of the Customs Tariff (e.g., \n9923). \n\nComplete if applicable. \n\nFor bonded warehouse type CADs, if the tariff item (classification number) has a \nrate of \"0\", this field must be left blank. \n\nFor F type CADs leave blank. \n\nRefer to the Customs Tariff for information on the applicability of these special \nclassification provisions. \n\n48. Value for Duty Code \n\nThe code indicates the basis on which the value for duty was determined. \n\nThe code consists of two digits: \n the first digit shows the relationship between the vendor and the purchaser \n the second digit shows the valuation method used \n\nFirst digit (relationship between the vendor and the purchaser) \n\n1. The vendor and the purchaser are not related as defined in subsection 45(3) \nof the act \n2. The vendor and the purchaser are related as defined in subsection 45(3) of \nthe act \n\nSecond digit (valuation method used) \n3. Price paid or payable without adjustments (section 48 of the act) \n4. Price paid or payable with adjustments (section 48 of the act) \n5. Transaction value of identical goods (section 49 of the act) \n6. Transaction value of similar goods (section 50 of the act) \n7. Deductive value (section 51 of the act) \n8. Computed value (section 52 of the act) \n9. Residual basis of appraisal method (section 53 of the act) \n28 \n\nComplete for each commodity for all types of CADs. \n\nFor F types indicate “013” \n\nThe value for duty codes are listed on the drop down menu on the CCP or in \nThe Customs valuation handbook (cbsa-asfc.gc.ca) \n\n49. Value for Duty \n\nThe amount in Canadian dollars used for the calculation of the duties and \ntaxes. \n\nIt is obtained by multiplying the value for currency conversion by the exchange \nrate. The system provides this calculation for CADs submitted electronically. \nCalculations must be made to the cent. \n", @@ -25801,7 +25801,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-10", "marginal_note": "Coding of Customs Accounting Documents (part 15)", - "part": "", + "part": "Coding of Customs Accounting Documents", "division": "", "heading": "", "text": "50. Ruling number \n\nThe unique number identifying a ruling related to the commodity line. \n\n51. Appeals case number \n\nThe unique number identifying an appeal related to the commodity line. \n\n52. Compliance case number \n\nThe unique number identifying a compliance case related to the commodity line. \n\n53. Special Authority Duties Relief Licence \n\nThe Duties Relief Program licence number that identifies an authorized importer \nfor the relief of duties at the time of importation, on goods that will eventually be \nexported either in the same condition or after being consumed, expended or \nused in the processing of other goods. \n\n29 \n\nFor F type CADs, a sub-consolidation should be made for goods related to the \nsame duties relief licence. \n\nIf the duties relief licence applies to multiple commodities, it must be entered on \neach and every commodity line it applies to. \n\nShow the number in the formats indicated below: \n\nDuty Deferral, e.g., 87-016W0001. \nExcise Duty Deferral Licences e.g., 56-ewl-01234 and 49-TL-12345 \n\nFor more information on duty relief please refer to Memorandum D7-4-1, Duties \nRelief Program. \n\n54. Special Authority OIC \n\nThe Order-in-Council (OIC) that may provide for the partial or full relief or \nremission of duties and/or taxes. \n\nAn OIC is a legal instrument made by the Governor in Council pursuant to a \nstatutory authority or, less frequently, the royal prerogative. All OICs are made \non the recommendation of the responsible Minister of the Crown and take legal \neffect only when signed by the Governor General. \n\nOrders in Council submitted to the Governor in Council by the Treasury Board \n(e.g., Order in Council P.C. 1973-1/82), must be entered as 73-1-82. \n\nOrders in Council submitted to the Governor in Council by the department \nconcerned (e.g., Order in Council P.C. 1985-277) must be entered as 85-277. \nIn any case where an OIC number is amended, the original number must be \nquoted in this field. That is, the number of the amending Order is to be ignored. \nIf the OIC applies to multiple commodities, it must be entered on each and every \ncommodity line it applies to. \n\nIf there are conditions to the OIC, the importer must be prepared to provide \nproof of compliance by providing supporting documentation. \n\nFor F type CADs, a sub-consolidation should be made for goods related to the \nsame OIC. \n\n30 \n\nFor more information on duty relief please refer to Memorandum D8-4-1, \nInformation Pertaining to Remission Orders. \n\n55. Special authority permit \n\nThe special authority permit that allows the importer to import Tariff Rate Quota \n(TRQ) goods that have reached the quota, to continue using the within access \nclassification instead of the over access classification as well as the Kimberly \npermit required to import diamonds. For information on Tariff Rate Quotas \nconsult Memorandum D10-18-1 Tariff Rate Quotas. \n\nThe General Import Permit (GIP) allows for the importation of certain eligible ", @@ -25819,7 +25819,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-10", "marginal_note": "Coding of Customs Accounting Documents (part 16)", - "part": "", + "part": "Coding of Customs Accounting Documents", "division": "", "heading": "", "text": "goods included on the Import Control List (ICL), subject to the terms and \nconditions described in the permit, without having to obtain a specific import \npermit. The applicable GIP constitutes the permit authorizing the importation of \ngoods. GIPs apply to all residents of Canada. For more information on goods \nthat can be imported under the authority of GIPs consult D19-10-2, \nAdministration of the Export and Import Permits Act (Importations) \n\nIf the permit applies to multiple commodities, it must be entered on each and \nevery commodity line it applies to. \n\nFor F type CADs, a sub-consolidation should be made for goods related to the \nsame permit. \n\n56. Time limit type \n\nThe code to indicate the CBW time limit the goods can be stored. \n\nCode Description \n1 Spare parts for aircraft or vessels, oceanic cable, oil-drilling supplies and \nrelated parts and equipment, not intended for domestic consumption 15 years \n2 Beer and wine 5 years \n3 Goods placed in a bonded warehouse for marking in accordance with the \nMarking of Imported Goods Regulations or for display at conventions, \nexhibitions or trade shows 90 days \n4 Any other goods 4 years \n\nMust complete for types 10, 13, and 30. \n31 \n\nLeave blank on types F and 21. \n\n57. Extension Date \n\nThe date on which commodities time in a customs bonded warehouse (CBW) \nhas been extended. \n\nComplete the time limit extension date, if applicable. \n\n58. Time limit from \n\nThe date from which the commodity enters Canada as temporary import or a \nCustoms Bonded Warehouse. \n\nMust complete for types 10, 13, and 30. For type 13 the date must be the same \nas the type 30. \n\nComplete on type AB, TT, 20 for any commodity when a time control related to \nan OIC/DRL is applicable to declare the estimated dates the goods will enter \nthe economy (e.g. goods imported on 1/60 or 1/120 basis). \n\n59. Time limit to \n\nThe date the time limit comes to an end for the commodity; and the commodity \nwill exit Canada or a Customs Bonded Warehouse. \n\nMust complete for types 10, 13, and 30. \n\nComplete on type AB, TT, 20 for any commodity when a time control related to \nan OIC/DRL is applicable to declare the estimated dates the goods will exit \nCanada (e.g. goods imported on 1/60 or 1/120 basis). \n\n60. Destination province \n\n32 \n\nThe province or territory code where the goods are destined to be delivered in \nCanada for non-commercial goods. \n\nProvince/Territory Name Code \nAlberta AB \nBritish Columbia BC \nManitoba MB \nNew Brunswick NB \nNewfoundland and Labrador NL \nNova Scotia NS \nNorthwest Territories NT \nNunavut NU \nOntario ON \nPrince Edward Island PE \nQuebec QC \nSaskatchewan SK \nYukon Territory YT \n\n61. Customs Duty \n\nThe amount of customs duty which is payable (not including provisional, anti-\ndumping, excise or countervailing duty) in Canadian dollars and cents separated \nby a decimal point. For example, $105 is shown as 105.00 and $123.84 as \n123.84. \n\nApplicable on all types of CADs except 10, 13, 21 and 30 on each commodity ", @@ -25837,7 +25837,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-10", "marginal_note": "Coding of Customs Accounting Documents (part 17)", - "part": "", + "part": "Coding of Customs Accounting Documents", "division": "", "heading": "", "text": "line if customs duty applies. \n\nWhen a percentage rate of customs duty applies, customs duty is obtained by \nmultiplying the value for duty by the rate of customs duty. When a specific rate \nof customs duty applies, customs duty is obtained by multiplying the quantity by \nthe rate. \n\nThe CBSA system provides this calculation for CADs submitted electronically. \n\nNote: Special calculations may apply if a remission order applies(e.g. for 1/60th \nand 1/120th special authorities are used and the calculation formula of the \npayable amount can be found in the Value of Imported Goods (GST/HST) \nRegulations (justice.gc.ca). \n\n33 \n\n62. Excise Tax Code \n\nThe code that indicates what excise tax rate or exemption code is applicable to \nthe commodity. \n\nThe excise tax codes are listed on the drop down menu on the CCP or in \nmemorandum D18-x-x. \n\nCommodities with no excise tax, different excise tax rates or exemption codes \nmust be declared on separate commodity lines. \n\nFor F type CADs without special authorities, permits or licences, use excise tax \ncode 44.0 and calculated off entry (manually). For those that have a special \nauthority/permit/licence, use the appropriate excise tax code. \n\n63. Excise tax \n\nThe amount of excise tax which is payable in dollars and cents separated by a \ndecimal point. For example, $105 is shown as 105.00 and $123.84 as 123.84. \nCalculated using the applicable rate or excise tax code. \n\nApplicable for all types of CADs except 10, 13, 21 and 30 on each commodity \nline if an excise tax applies. \n\nThe system provides this calculation for CADs submitted electronically. \n\nFor F type CADs enter the total excise tax applicable. \n\nExcise tax is imposed on petroleum products, fuel inefficient vehicles and air \nconditioners under the Excise Tax Act and Select Luxury Items Tax For \ninformation on the excise tax rates consult the Canada Revenue Agency’s \ncurrent rates of excise taxes web page. \n\n64. Excise Duty Code \nThe code that indicates what excise duty rate or exemption code is applicable to \nthe commodity. \n\n34 \n\nThe excise duty codes are listed on the drop down menu on the CCP or in \nmemorandum D18-x-x. \n\n65. Excise Duty \n\nThe amount of excise duty payable calculated using the applicable rate or \nexcise duty code. \n\nApplicable for all CAD types except 10, 13, 21 and 30 on each commodity line if \nan excise duty applies. The amount will appear on these type of CADs however \nthey will not post to the client’s account. \n\nThe system provides this calculation for CADs submitted electronically \n\nFor F type CADs enter the total excise duty applicable. \n\nUnder the Excise Act, 2001, excise duty is imposed on some spirits, wine, \ntobacco products, cannabis products and vaping products. Under the Excise \nAct, excise duty is imposed on some beer. \n\nFor a list of excise duty rates consult the Excise duty Rates CRA Web page. \n\nFor information on Alcohol and Tobacco excise duties consult D18-3-1 ", @@ -25855,7 +25855,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-10", "marginal_note": "Coding of Customs Accounting Documents (part 18)", - "part": "", + "part": "Coding of Customs Accounting Documents", "division": "", "heading": "", "text": "Reporting and Accounting of Excise Duties on Imported Tobacco, Tobacco \nProducts, Wine and Spirits, and Release of Those Goods. \n\n66. Surtax subject \n\nThe indicator that the goods are subject to a duty imposed by an OIC under \nsections 53(2), 55(1), 60, 63(1), 68(1), 77.1(2), 77.6(2) or 78(1) of the Customs \nTariff. \n\nFor information on surtax consult Memorandum D16-1-1 Information pertaining \nto the application, collection and adjustment of a surtax. \n\n67. Surtax Code \n\nThe code to be used for the goods subject to duty imposed by an OIC under the \nCustoms Tariff. \n\n35 \n\nFor F type CADs enter code 51 if surtax is applicable. \n\nFor information on surtax and their codes consult Memorandum D16-1-1 \nInformation pertaining to the application, collection and adjustment of a surtax or \nthe CBSA Custom Notice specific to the measure. \n\n68. Surtax \n\nThe amount of duty imposed by Order in Council under sections 53(2), 55(1), \n60, 63(1), 68(1), 77.1(2), 77.6(2) or 78(1) of the Customs Tariff. The Order in \nCouncil (surtax order) sets out the amount of the surtax, the goods to which it \napplies, and, sometimes, its duration. A surtax can be levied in addition to \ncustoms duties imposed under the Customs Tariff. \n\nComplete, if applicable, with the amount of surtax to be paid. \n\nFor information on surtax consult Memorandum D16-1-1 Information pertaining \nto the application, collection and adjustment of a surtax. \n\n69. SIMA subject \n\nThe indicator that these goods are subject to anti-dumping or countervailing \nmeasures pursuant to the Special Import Measures Act (SIMA). \n\nEnter subject, non-subject or undertaking for all applicable goods. \n\nThis field must be completed for all commodity lines if the good is subject to a \nMeasure in Force, or the classification number and country of origin/place of \nexport match a Measure in Force. \n\nA list of goods currently subject to anti-dumping or countervailing measures can \nbe found on the Measures in force web page. \n\n70. SIMA Code \n\nThe code that identifies the type of Special Import Measures Act (SIMA) \napplicable to the goods being imported as well as the mode of payment. \n\n36 \n\nThis field is only required as an input for pre-CARM and F type scenarios. See \nthe Guide for self-assessing SIMA duties for current SIMA codes: \nhttps://www.cbsa-asfc.gc.ca/sima-lmsi/self-auto-eng.html \n\n71. SIMA quantity \n\nQuantity of goods to be declared in the unit of measure dimension as described \nin the measures in force. Must be completed if the unit of measure is in a \ndifferent dimension than the classification number. \n\n72. SIMA UOM \n\nThe unit of measure in the dimension of the Measure in Force. Must be declared \nif SIMA quantity is declared. \n\n73. SIMA Measures in Force \n\nA coded value to identify the Measure in Force associated with the goods. Must \nbe declared if SIMA Subject code is S-Subject or U-Undertaking. \n\nA list of goods currently subject to anti-dumping or countervailing measures can ", @@ -25873,7 +25873,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-10", "marginal_note": "Coding of Customs Accounting Documents (part 19)", - "part": "", + "part": "Coding of Customs Accounting Documents", "division": "", "heading": "", "text": "be found on the Measures in force web page. \n\n74. SIMA date of sale \n\nDate of sale on which terms of sale are finalized for subject goods. May be \ndeclared if applicable. If not entered, CARM will use date of direct shipment. \n\n75. SIMA exporter ID \n\nForeign exporter 15 character Business Number. This number identifies foreign \nexporters that currently have been issued Normal Values by the CBSA or have \nparticipated in a SIMA proceeding, and may be declared if applicable. If a valid \nSIMA exporter ID is declared, the system will use the Exporter ID to trigger the \n37 \n\nSIMA calculations based off of the specific exporter’s rates instead of the \ncountry SIMA rates if applicable. \n\n76. Model ID \n\nModel ID code that identifies the model associated with a specific Normal Value \nissued by the CBSA. May be declared if applicable. \n\n77. SIMA Incoterms \n\nTerms of Shipment. Must be declared if SIMA is Subject or Undertaking. \n\n78. Security \n\nA value to indicate that there is a Security bond in hand that could theoretically \nbe used to cover the SIMA charges. If not transmitted, the system will default \nthe goods are not covered by a Security Bond. \n\n79. SIMA export value deduction \n\nTotal cost, charges and expenses related to the exportation of the subject goods \nthat are included in the Item Invoice Price. \n\n80. SIMA export deduction currency \n\nThe Currency Code of the claimed Export Price Deduction. \n\n81. SIMA invoice price \n\nTotal price on invoice of subject goods being imported for this item/model. \n\n82. SIMA invoice price Currency \n\nThe currency code in which the Item Invoice Price is being declared. \n38 \n\n83. Self-Declare SIMA Duties \n\nIf SIMA is Subject this indicator must be transmitted in order to self-declare \nSIMA amounts instead of system calculation. The CARM system will calculate \nthe SIMA Amount owing and only accept the declared amount if greater than the \ncalculated amount. \n\n84. Self-Declared Anti-dumping Duty Net Amount \n\nThe Self-declared anti-dumping duty amount in Canadian dollars. Must declare \nSelf-Declare SIMA Duties to transmit amount. \n\n85. Self-Declared Countervailing Duty Net Amount \n\nThe Self-declared countervailing duty amount in Canadian dollars. Must declare \nSelf-Declare SIMA Duties to transmit amount. \n\n86. Anti-Dumping \n\nThe amount to be paid, if any anti-dumping measures pursuant to the Special \nImport Measures Act (SIMA) applies to the goods. \n\nFor information on which goods are subject to anti-dumping consult the CBSA \nMeasures in force web site. \n\nFor information on SIMA consult the D Memoranda series D14 \n\n87. Countervailing \n\nThe countervailing duties to be paid pursuant to the Special Import Measures \nAct (SIMA) if applicable to the goods.. \n\nFor information on which goods are subject to countervailing duties consult the \nCBSA Measures in force web site. \n\nFor information on SIMA consult the D Memoranda series D14 \n39 \n\n88. Safeguard subject \n", @@ -25891,7 +25891,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-10", "marginal_note": "Coding of Customs Accounting Documents (part 20)", - "part": "", + "part": "Coding of Customs Accounting Documents", "division": "", "heading": "", "text": "The indicator declaring if these goods are subject to a type of surtax that \nrestricts imports of a product temporarily if a domestic industry is seriously \ninjured or threatened with serious injury caused by a surge in imports. \n\n89. Safeguard Code \n\nComplete, if applicable, with the safeguard code that relates to the goods being \nimported. \n\nThe Safeguard details, including any applicable codes, are available on the \nCBSA Customs Notices specific to the measure. Additional information may be \nfound here https://www.cbsa-asfc.gc.ca/sima-lmsi/scsi-msia-eng.html. \n\n90. Safeguard \n\nThe amount of safeguard to be paid under the Special Import Measures Act \n(SIMA). \n\nSafeguard is a type of surtax that restricts imports of a product temporarily if a \ndomestic industry is seriously injured or threatened with serious injury caused by \na surge in imports. \n\nFor information on SIMA consult the D Memoranda series D14 \n\n91. Value for Tax \n\nThe amount used to calculate the GST. \n\nComplete in Canadian dollars for each commodity for all types of CADs if GST \nis payable. \n\nAdd the value for duty, customs duties, excise duties, SIMA assessment, and \nexcise tax, and show the total amount in this field. \n\n40 \n\nShow the amount in dollars and cents separated by a decimal point. For \nexample, $1056.00 is shown as 1056.00. \n\nThe system provides this calculation for CADs submitted electronically \n\n92. GST Code \n\nThe code used to determine applicable GST status. A list is provided in the drop \ndown menu on the CCP or in memorandum D18-x-x. \n\nFor F type CADs without special authorities, permits or licences, use GST code \n39.0. For those that have a special authority/permit/licence, use the appropriate \nGST code or consolidate under GST code. \n\n93. GST \n\nThe amount of GST in dollars and cents separated by a decimal point. \nComplete on each commodity line for all CAD types if GST applicable. \n\nThe system provides this calculation for CADs submitted electronically. \n\nFor F type CADs indicate the amount of GST payable. \n\nCalculate GST by multiplying the value for tax by the rate of GST. \n\nNote: Special calculations may apply if a remission order is applicable (e.g. for \n1/60th and 1/120th special authorities are used and the calculation formula of \nthe payable amount can be found in the Value of Imported Goods (GST/HST) \nRegulations (justice.gc.ca). \n\n94. PST / HST / QST \n\nThe total amount of Provincial Sales Tax (PST) / Harmonizes Sales Tax (HST) \nor Quebec sates tax (QST) applicable. \n\nHST applies to all non-commercial goods imported through the commercial \nstream when the destination province is subject to HST. \n41 \n\nIf HST is applicable, a GST exception code is required in the GST code field. \n\nPST applies to all non-commercial goods imported through the commercial \nstream when the destination province is subject to PST. \n\nQST applies to all non-commercial goods imported through the commercial \nstream when the destination province is Quebec. \n", @@ -25909,7 +25909,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-10", "marginal_note": "Coding of Customs Accounting Documents (part 21)", - "part": "", + "part": "Coding of Customs Accounting Documents", "division": "", "heading": "", "text": "For more information see Memorandum D2-3-6 Non-commercial Provincial Tax \nCollection Programs. \n\n95. Provincial alcohol tax \n\nThe total amount of Provincial Alcohol Tax, if applicable. \n\nProvincial Alcohol Tax applies to all non-commercial importation of alcohol \nentering Canada through provinces that have reached a collective agreement \nwith the CBSA regardless of the destination for consumption. \n\nFor information on the Provincial Alcohol Tax consult Memorandum D2-3-6 Non-\nCommercial Provincial tax Collection Programs. \n\n96. Alcohol percent (%) \n\nPercentage of alcohol contained in the goods. \n\nTo be complete for all types of CADs for good that contain alcohol \n\n97. Provincial tobacco tax \n\nThe amount of Provincial Tobacco Tax applicable. \n\nProvincial Tobacco Tax applies to all non-commercial importation of goods \ncontaining tobacco that the destination province has an agreement to collect the \ntobacco tax (New Brunswick, Quebec, Ontario, Manitoba, Saskatchewan, \nAlberta and British Columbia) \n\n42 \n\nFor information on the Provincial Tobacco Tax consult Memorandum D2-3-6 \nNon-Commercial Provincial tax Collection Programs. \n\n98. Provincial cannabis excise duty \n\nThe amount of Provincial Cannabis Excise Duty for cannabis goods. \n\nInformation on cannabis excise duty rates in provinces and territories may be \nfound on the Department of Finance website. \n\nInformation on cannabis products excise duty rates may be found on \nthe Canada Revenue Agency website. \n\n99. Total Value for Duty \n\nThe total value for duty for all the commodity lines of the declaration. \n\nThe system provides this calculation for CADs submitted electronically \n\n100. Total PST/HST \n\nThe total amount of PST/HST/QST payable on all commodity lines of the \ndeclaration. \n\n101. Total PST Cannabis Amount \n\nThe total amount of provincial cannabis duties payable on all commodity lines of \nthe declaration. \n\n102. Total Provincial Alcohol Tax Amount \n\nThe total amount of provincial alcohol tax payable on all commodity lines of the \ndeclaration. \n\n43 \n\n103. Total Provincial Tobacco Amount \n\nThe total amount of provincial tobacco tax payable on all commodity lines of the \ndeclaration. \n\n104. Declaration Total Relieved \n\nThe total amount of duties and taxes deducted for all commodity lines due to \nspecial authority or exemption. \n\n105. Total Amount \n\nThe total amount of duties and taxes and applicable SIMA amounts payable for \nall commodity lines of the declaration without remissions/relief. Does not include \nthe PST/QST/HST, Alcohol tax, Tobacco tax or Cannabis tax. \n\n106. Total Customs Duties \n\nThe total customs duties amount calculated for all commodity lines of the \ndeclaration. \n\n107. Total Excise Duties \n\nThe total excise duties amount calculated for all commodity lines of the \ndeclaration. \n\n108. Total Excise Taxes \n\nThe total excise taxes amount calculated for all commodity lines of the \ndeclaration. \n\n109. Total GST \n\n44 \n", @@ -25927,7 +25927,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-10", "marginal_note": "Coding of Customs Accounting Documents (part 22)", - "part": "", + "part": "Coding of Customs Accounting Documents", "division": "", "heading": "", "text": "The total GST amount calculated for all commodity lines of the declaration. \n\n110. Total Anti-Dumping \n\nThe anti-dumping duties amount calculated for all commodity lines of the \ndeclaration. \n\n111. Total Countervailing \n\nThe total countervailing duties amount calculated for all commodity lines of the \ndeclaration. \n\n112. Total Surtaxes \n\nThe total surtax duties amount calculated for all commodity lines of the \ndeclaration. \n\n113. Total Safeguards \n\nThe total safeguard duties amount calculated for all commodity lines of the \ndeclaration. \n\n114. Total Interest \n\nThe total amount of interest payable on all commodity lines of the declaration. \n\n115. Total Duties & Taxes with Interest \n\nThe total duties, taxes and interest payable on all commodity lines of the \ndeclaration. \n\n45 \n\n116. Total Duties & Taxes \n\nTotal amount payable for the declaration including SIMA, PST/QST/HST, \nAlcohol, Tobacco and Cannabis taxes. \n\n117. Importer/Agent Declaration \n\nThe name and telephone number of the person making the declaration, and \nidentify the company represented by the person making the declaration. \n\nComplete on all types of CADs. \n\nDate and sign the declaration on the original copy of the CAD. The \nImporter/Agent Declaration must be signed by the person whose name appears \nin the declaration. \n\nThe person making the declaration is indicating that the information on the CAD \nis accurate and complete. The importer/owner/agent should keep in mind that \nthe deliberate use of any of the tariff treatment codes (e.g. code 10 for the \nUnited States Tariff or others) when such use is not appropriate may result in \nenforcement action. \n\nAppendix A - CAD Examples and Explanations \n\nThe examples included in this section are designed to provide importers/brokers with \nessential information about the various CAD format requirements. These examples \ndepict typical, not actual transactions. \n\nThe rates of duty, GST, and excise taxes, as well as the rates of exchange used for \ncalculation and testing purposes on the examples are not necessarily currently in \neffect. Therefore, while the actual coding on the examples is correct, information such \nas tariff rates and tax rates should be verified by checking the Customs Tariff, the \nExcise Tax Act, and other reference sources to ensure accuracy. Bar codes shown on \nForm CAD examples are for illustration purposes only. \n\nNote: The first examples shows the complete CAD, however all following examples are \nexcerpts only. \nExample 1 - Simple CAD \n46 \n\n47 \n\nEXAMPLE 2 – CAD with Chapter 99 Provision \n\nThis example shows the format to be used when a special classification provision of \nChapter 99 of the Customs Tariff is applicable. In the Classification No. field indicate \nthe classification number for the goods from Chapters 1 97 of the Schedule to the \nCustoms Tariff. In the Tariff Code field indicate the first four digits of the Chapter 99 ", @@ -25945,7 +25945,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-10", "marginal_note": "Coding of Customs Accounting Documents (part 23)", - "part": "", + "part": "Coding of Customs Accounting Documents", "division": "", "heading": "", "text": "tariff item in (i.e., tariff item 9967.00.00 is indicated as 9967). In this case the normal \nrate of duty equal to 15.5% is lowered to a free rate by the Chapter 99 tariff item. GST \nis still payable unless the goods qualify for the use of a GST status code. \n\nNote: only the commodity line of the CAD is shown. \n\n48 \n\nEXAMPLE 3 – Additional duty on cigars \n\nAs of April 1, 2022 the excise duty rate on cigars is $32.41649 per 1000 cigars (Section \n4 of Schedule 1 to the Excise Act, 2001); and the additional duty rate is the greater of \n$0.11652 per cigar or the 88% of the duty-paid value with the latter meaning, in respect \nof imported cigars, the value of the cigars as it would be determined for the purpose of \ncalculating an ad valorem duty on the cigars in accordance with the Customs Act, \nwhether or not the cigars are subject to ad valorem duty, plus the amount of any duty \nimposed on the cigars under section 42 of the Excise Act, 2001 and section 20 of the \nCustoms Tariff. \nIn this example, commodity line 1 shows the rate of $0.11652 per cigar is greater than \nthe rate of 88% of the duty-paid value, and commodity line 2 the rate of $0.11652 per \ncigar is less than the rate of 88% of the duty-paid value. \nNote: only the commodity lines of the CAD is shown. \n\n49 \n\nEXAMPLE 4 - Cigarettes containing tobacco 1361 g per thousand \n\nThe excise duty rate is $0.79162 for each five cigarettes of fraction of five cigarettes \ncontained in any package as per section 1(b) of Schedule 1 to the Excise Act, 2001. \nFor standard package sizes (i.e. packages of 20 or 25 cigarettes), this amounts to \n$158.32 per 1000 cigarettes. \nIf a cigarette exceeds 102mm in length, each portion of 76 mm or less is considered to \nbe a separate cigarette (Section 2 of the Excise Act, 2001); therefore, the quantity \nreported should reflect the each portion of 76 mm or less. \nNote: only the commodity line of the CAD is shown. \nFor commodity line 2, nine cigarettes exceeding 102mm in length (i.e. 110 mm) are \nbeing imported. In this case, each cigarette contains 2 portions of 76mm or less. \nTherefore, the quantity is multiplied by 2 as shown in the example on commodity line 2, \nfor the calculation of the excise duty. \n\nFor commodity line 1, nine cigarettes not exceeding 102mm in length are being \nimported. Therefore, a quantity of nine is reported and the rate of $58.32 per 1000 \napplies. \n\n50 \n\nEXAMPLE 5 - Excise taxes and special levies \n\nThis example shows the format to be used when accounting for automobiles with \nvarious excise tax rates. When different excise tax rates apply, TCP should chose the \nappropriate applicable E-code or a new commodity line must be completed for each \ncommodity line. In this example the special levy does not apply on commodity line 1, \nonly the $100 for the air conditioner. \nA listing of vehicles, associated fuel-efficiency ratings and the formula for the \ncalculation of the weighted fuel consumption (in a case where a specific brand is not ", @@ -25963,7 +25963,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-10", "marginal_note": "Coding of Customs Accounting Documents (part 24)", - "part": "", + "part": "Coding of Customs Accounting Documents", "division": "", "heading": "", "text": "listed) can be found either at the CRA or NRCan Web sites. Automobiles that have a \nweighted average fuel consumption rating of 13 or more litres per 100 kilometres will \nbe subject to the excise tax listed on the Government of Canada web site at \nhttps://www.canada.ca/en/revenue-agency/services/forms-\npublications/publications/currate/current-rates-excise-taxes.html \nNote: only the commodity line of the CAD is shown. \nEach commodity line indicates a different levy and/or AC combination. \n\n51 \n\n52 \n\nEXAMPLE 6 – Proportional duty (1/120), Vessels \n\nThis example shows the format to be used when goods are subject to a remission on a \nproportional 1/120 basis. The system calculates the time in months using the \ninformation keyed on fields “Time Limit From” and “Time Limit To”. Order in Council 88-\n0357 must be quoted in Special authority OIC . The Headquarters' authorization \nnumber (e.g., CCV 88/999) must be quoted in Ruling Number. The CAD must be \naccompanied by a copy of the Headquarters' authorization. The entire amount may be \naccounted for on the CAD, but if payments are made on a monthly basis, they should \nbe accounted for via the adjustment process. \n\nFor more information on temporary importation of Vessel, refer to memorandum D3-5-7 \nand the calculation formula of the payable amounts can be found in The Value of \nImported Goods (GST/HST) Regulations \n\nEXAMPLE 7 – Partial remission of GST (1/60) \n\nThis example shows the format to be used when goods are duty free, but are subject to \nrelief of GST on a proportional (1/60) basis only. The system calculates the time in \nmonths using the information keyed on fields “Time Limit From” and “Time Limit To”. \nThe applicable Order in Council number (22-089Z1663) must be quoted in Special \nauthority OIC field. Code 9993 is entered in the Tariff Code field. \n\nFor more information temporary import, refer to Memorandum D8-1-1, Administration of \nTemporary Importation (Tariff Item No. 9993.00.00) Regulations the calculation formula \nof the payable amounts can be found in The Value of Imported Goods (GST/HST) \nRegulations. \n\n53 \n\nExample 8 – Total Consolidation \n\nThis example shows a total consolidation of various importers' shipments under the \nbroker's/agent's business number and import/export account and the generic \nclassification number 0000999900 for non-commercial/casual goods. This \nconsolidation has to be done by province of destination first and within the province \nfurther consolidation may be done by other trade data such as special authorities. \nLine 1 is showing a regular consolidation by province of destination only and line 2 of \nshowing a further consolidation by the Courier Imports Remission Order (CIRO) 85-\n2955-3 \nNote: \nFor HST participant provinces, the TCP should use the GST exemption code 99, the \nNet GST field should be left blank and key the HST amount in the PST/HST field. \nFor non-participant provinces, the TCP should use the regular GST code (1), key the ", @@ -25981,7 +25981,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-10", "marginal_note": "Coding of Customs Accounting Documents (part 25)", - "part": "", + "part": "Coding of Customs Accounting Documents", "division": "", "heading": "", "text": "correct GST amount in the Net GST field and the PST amount in the PST/HST field. \n\n54 \n\nExample 9 - Consolidation by Business Number \n\nThis is the consolidation to be used to account for commercial goods released under \nthe CLVS program. \nThis consolidation must be done under the actual commercial importer’s business \nnumber. Note that within a business number it is also possible to consolidate by special \nauthority number (two different Orders in Council are shown here). The remainder of \nthis importer's shipments has been consolidated under the dummy classification \nnumber 0000999900. \n\nEXAMPLE 10 - Type 10 – Warehouse \n\nThis example shows the format to be used when goods are entered into a bonded \nwarehouse. As the goods are being warehoused, it is necessary to supply the cargo \ncontrol number and also provide the total value for duty for the goods. The time the \ngoods may remain in the warehouse is shown in the Time Limit From and Time Limit \nTo fields. \n\nNote that although the duty and tax calculations are indicated on the CAD, they are not \npayable until the goods are removed from warehouse for consumption. \n\n55 \n\nFor goods being warehoused to claim drawback under subsection 89(3) of the \nCustoms Tariff, and are destined for exportation, under the Narrative Description field \nindicate “Goods Deemed exported\". This CAD must be used as supporting \ndocumentation for Form K32, Drawback Claim. \n\nIf the goods are consigned to order, and a bank keeps the title to the goods until the \npurchaser pays for them. It is permissible for the goods to be warehoused on a type 10 \nCAD into the customs bonded warehouse owned by the purchaser. When the \npurchaser pays the bank, title to the goods will be transferred to the purchaser. \n\n56 \n\nExample 11 - Type 13 – Re-warehouse transfer of goods/ownership \n\nThis example shows the format to be used each time goods are re-warehoused \nfollowing a transfer of the goods (subtype 1) and/or transfer of ownership (subtype 2). \nA type 30 must first be completed for the original warehouse location/owner in order for \nthe goods to be removed from the original warehouse/ownership (see example ?? for \nthe type 30 example). \n\nThe previous transaction number and the affected commodity line of the transfer \nshould appear in the Previous Transaction Number (warehouse) and Previous Line No \n(warehouse) fields respectively. \n\nNote that although the duty and tax calculations are indicated on the CAD, they are not \npayable until the goods are removed from warehouse for consumption. \n\n57 \n\n58 \n\nExample 12 - Type 20 - Ex warehouse, consumption \n\nThis example shows the format to be used when goods are removed from the \nwarehouse for consumption. Note that the applied duty and/or taxes must be paid. The \nprevious Transaction Number (warehouse) and the Previous Line no. (warehouse) \nfields must show the previous transaction number and commodity line reference of the \ncorresponding warehouse CAD to which these goods relate. ", @@ -25999,7 +25999,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-10", "marginal_note": "Coding of Customs Accounting Documents (part 26)", - "part": "", + "part": "Coding of Customs Accounting Documents", "division": "", "heading": "", "text": "For goods ex-warehoused with a remission, the remission order must be indicated in \nthe Special Authority OIC field and the number of cartons removed from warehouse \nincluding any marks. \n\n59 \n\nExample 13 - Type 21 – Ex-warehouse, export \n\nThis example shows the format to be used when goods are being removed from the \nwarehouse and exported from Canada. The name and number of the office of export \nshould be indicated by typing the information in Narrative Description field. The \nprevious Transaction Number (warehouse) and the Previous Line no. (warehouse) \nfields must show the previous transaction number and commodity line reference of the \ncorresponding warehouse CAD to which these goods relate \nFor ex-warehouse, damaged goods, the previous Transaction Number (warehouse) \nand the Previous Line no. (warehouse) fields must show the previous transaction \nnumber and commodity line reference of the corresponding warehouse CAD to which \nthese goods relate. The amount of goods damaged that is allowed on Form K11, \nCertificate of Damaged Goods, must be indicated in the Narrative Description field. The \nbalance of the goods accounted for on the previous warehouse CAD must be \ndocumented on the appropriate CAD type. \n\n60 \n\nFor ex-warehouse, goods previously deemed exported the export routing CBSA office \nas well as the drawback claim number must be indicated in the Narrative Description \nfield. \n\nExample 14 Type 21 – Ships' stores, sales to the Governor General and \ndiplomats \n\nThis example shows the format to be used when goods are ex-warehoused for ships' \nstores (subtype 5). In addition to this coding form, Form B6D, Ships’ Stores Declaration, \nis to be completed in as much detail as possible. If the goods must be forwarded to \nanother CBSA office prior to loading on the vessel, the office name and number should \nbe indicate in the Narrative Description field. \n\n61 \n\n62 \n\nExample 16 – Type 30 – Change of location and/or ownership \n\nThis example shows the format to be used when transferring part of a shipment to \nanother bonded warehouse (subtype 2) or a change of ownership (subtype 1). The \nwarehouse in code must match the code indicated in the Warehouse In field of the \ncorresponding type 10 CAD. The warehouse out code must indicate the code for the \nwarehouse the goods will be transferred or the current warehouse code if no change of \nlocation. When a transfer of ownership occurs, the transfer declaration must be signed \nby both the transferor and the transferee. \n\n63 \n\n64 \n\nAppendix C - Metric Conversion \n\nUnits of mass \n\nImperial Unit Metric Unit Conversion \nfactor \nMetric units \nof measure \ncode \nOunce Gram 28.34952 GRM \nOunce Kilogram 0.02835 KGM \nPound Kilogram 0.45359 KGM \nPound Metric Ton 0.0004535 TNE \nHundred Weight Kilogram 45.35923 KGM \nHundred Weight, Air \nDried \nKilogram of \nSubstance 90% \nAir Dried \n45.35923 KSD \nHundred Weight Metric Ton 0.04536 TNE \nShort Ton (2000 lb.) Metric Ton 0.907185 TNE \nLong or Gross Ton \n(2240 lb.) ", @@ -26017,7 +26017,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-10", "marginal_note": "Coding of Customs Accounting Documents (part 27)", - "part": "", + "part": "Coding of Customs Accounting Documents", "division": "", "heading": "", "text": "Metric Ton 1.016047 TNE \nTroy Ounce Kilogram 0.03110 KGM \n\nUnits of area \n\nImperial Unit Metric Unit Conversion \nfactor \nMetric units \nof measure \ncode \nSquare Inch Square \nCentimetre \n6.4516 GRM \nSquare Inch Square Metre 0.00065 KGM \nSquare Foot Square Metre 0.09290 KGM \nSquare Yard Square Metre 0.83613 TNE \nRoof Square (100 \nSquare Feet) \n(Quantity of Wooden \nShakes/ \nShingles to Cover 100 \nSquare Foot Area) \nSquare Metre 9.29030 KGM \nBoard Foot (Lumber) Cubic Metre 0.002359 KSD \nThousand Board Feet \n(Lumber) \nCubic Metre 2.35974 TNE \n65 \n\nBoard Foot (Logs) Cubic Metre 0.00453 TNE \nThousand Board Feet \n(Logs) \nCubic Metre 4.53 TNE \nSquare Feet of 1/8\" \nPlywood (3.18 mm) \nCubic Metre 0.000295 KGM \nSquare Feet of 1/4\" \nPlywood (6.35 mm) \nCubic Metre 0.00059 Area \nSquare Feet of 3/8\" \nPlywood (9.53 mm) \nCubic Metre 0.00088 CMK \nSquare Feet of 1/2\" \nPlywood (12.7 mm) \nCubic Metre 0.00118 MTK \nSquare Feet of 5/8\" \nPlywood (15.88 mm) \nCubic Metre 0.00148 MTK \nSquare Feet of 3/4\" \nPlywood (19.05 mm) \nCubic Metre 0.00178 MTK \nCubic Foot Cubic Metre 0.02832 MTK \nCubic Yard Cubic Metre 0.76455 MTQ \n\nUnits of volume \n\nImperial Unit Metric Unit Conversion \nfactor \nMetric units \nof measure \ncode \nBarrel (Oil, 42 U.S. \nGallons) \nCubic Metre 0.15899 MTQ \nCord (Peeled) Cubic Metre 2.69030 MTQ \nCord (Unpeeled) Cubic Metre 2.40690 MTQ \nGallon Hectolitre 0.04546 HLT \nGallon Litre 4.54609 LTR \nProof Gallon Litre of Absolute \nAlcohol \n2.60539 LPA \n\nAppendix D - US Port of Exit Codes \n\nCode Code Name \n0101 Portland, ME \n66 \n\nCode Code Name \n0102 Bangor, ME \n0103 Eastport, ME \n0104 Jackman, ME \n0105 Vanceboro, ME \n0106 Houlton, ME \n0107 Fort Fairfield, ME \n0108 Van Buren, ME \n0109 Madawaska, ME \n0110 Fort Kent, ME \n0111 Bath, ME \n0112 Bar Harbor, ME \n0115 Calais, ME \n0118 Limestone, ME \n0121 Rockland, ME \n0122 Jonesport, ME \n0127 Bridgewater, ME \n0131 Portsmouth, NH \n0132 Belfast, ME \n0152 Searsport, ME \n0181 Lebanon Airport, NH \n0182 Manchester User Fee Airport, Manchester, NH \n0201 St. Albans, VT \n0203 Richford, VT \n0206 Beecher Falls, VT \n0207 Burlington, VT \n0209 Derby Line, VT \n0211 Norton, VT \n0212 Highgate Springs-Alburg, VT \n0401 Boston, MA \n0402 Springfield, MA \n0403 Worchester, MA \n0404 Gloucester, MA \n0405 New Bedford, MA \n0406 Plymouth, MA \n0407 Fall River, MA \n0408 Salem, MA \n0409 Provincetown, MA \n67 \n\nCode Code Name \n0410 Bridgeport, CT \n0411 Hartford, CT \n0412 New Haven, CT \n0413 New London, CT \n0416 Lawrence, MA \n0417 Logan Airport, Boston, MA \n0481 L.G. Hanscom Field, MA \n0501 Newport, RI \n0502 Providence, RI \n0503 Mellville, RI \n0701 Ogdensburg, NY \n0704 Massena, NY \n0706 Cape Vincent, NY \n0708 Alexandria Bay, NY \n0712 Champlain - Rouses Point, NY \n0714 Clayton NY \n0715 Trout River, NY \n0901 Buffalo - Niagara Falls, NY \n0903 Rochester, NY \n0904 Oswego, NY \n0905 Sodus Point, NY \n0906 Syracuse, NY \n0907 Utica, NY \n0971 TNT Skypak, Buffalo, NY \n0972 Swift Sure Courier Services Limited, NY \n0981 Binghamton Regional Airport, NY \n1001 New York, NY ", @@ -26035,7 +26035,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-10", "marginal_note": "Coding of Customs Accounting Documents (part 28)", - "part": "", + "part": "Coding of Customs Accounting Documents", "division": "", "heading": "", "text": "1002 Albany, NY \n1069 UPS, Newark, NJ \n1101 Philadelphia, PA \n1102 Chester, PA \n1103 Wilmington, DE \n1104 Pittsburgh, PA \n1105 Paulsboro, NJ \n1106 Wilkes-Barre/ Scranton, PA \n1107 Camden, NJ \n1108 Philadelphia Int'l Airport, PA \n68 \n\nCode Code Name \n1109 Harrisburg, PA \n1113 Gloucester City, NJ \n1119 Allentown (Lehigh Valley International airport), PA \n1181 Allentown-Bethlehem, PA \n1182 Atlantic City User Fee Airport, NJ \n1183 Trenton/ Mercer County User Fee Airport, NJ \n1195 UPS Courier Hub, Philadelphia, PA \n1301 Annapolis, MD \n1302 Cambridge, MD \n1303 Baltimore, MD \n1304 Crisfield, MD \n1305 BWI Airport \n1401 Norfolk, VA \n1402 Newport News, VA \n1404 Richmond-Petersburgh, VA \n1408 Hopewell, VA \n1409 Charlestown, WV \n1410 Front Royal, VA \n1412 New River Valley Airport, Dublin, VA \n1501 Wilmington, NC \n1502 Winston-Salem, NC \n1503 Durham, NC \n1506 Reidsville, NC \n1511 Beaufort-Morehead City, NC \n1512 Charlotte, NC \n1601 Charleston, SC \n1602 Georgetown, SC \n1603 Greenville-Spartanburg, SC \n1604 Columbia, SC \n1681 Myrtle Beach Int'l Airport, Myrtle Beach, SC \n1701 Brunswick, GA \n1703 Savannah, GA \n1704 Atlanta, GA \n1801 Tampa, FL \n1803 Jacksonville, FL \n1805 Fernandina, FL \n1807 Boca Grande, FL \n69 \n\nCode Code Name \n1808 Orlando, FL \n1809 Orlando-Sanford Airport, FL \n1814 St. Petersburg, FL \n1816 Port Canaveral, FL \n1818 Panama City, FL \n1819 Pensacola, FL \n1821 Port Manatee, FL \n1822 Fort Meyers, FL \n1880 Naples Municipal User Fee Airport, FL \n1883 Sarasota-Bradenton Airport, FL \n1884 Daytona Beach Airport, FL \n1885 Melbourne Regional Airport, FL \n1886 Ocala Regional Airport, FL \n1887 Leesburg Regional Airport, FL \n1888 Orlando Executive Airport, FL \n1901 Mobile, AL \n1902 Gulfport, MS \n1903 Pascagoula, MS \n1904 Birmingham, AL \n1910 Huntsville, AL \n2001 Morgan City, LA \n2002 New Orleans, LA \n2003 Little Rock, N. Little Rock, AR \n2004 Baton Rouge, LA \n2005 Port Sulphur, LA \n2006 Memphis, TN \n2007 Nashville, TN \n2008 Chattanooga, TN \n2009 Destrehan, LA \n2010 Gramercy, LA \n2011 Greenville, MS \n2012 Avondale, LA \n2013 St. Rose, LA \n2014 Good Hope, LA \n2015 Vicksburg, MS (including Jackson Municipal Airport) \n2016 Knoxville, TN \n2017 Lake Charles, LA \n70 \n\nCode Code Name \n2018 Shreveport-Bossier City, LA \n2027 Tri-City User Fee Airport, Bountville,TN \n2083 Arkansas Aeroplex, Blythville, AR \n2095 Federal Express, Memphis, TN \n2101 Port Arthur, TX \n2102 Sabine, TX \n2103 Orange, TX \n2104 Beaumont, TX \n2301 Brownsville - Cameron, TX \n2302 Del Rio, TX \n2303 Eagle Pass, TX \n2304 Laredo, TX \n2305 Hildago, TX \n2307 Rio Grande City, TX \n2309 Progresso, TX \n2310 Roma, TX \n2381 Edinburg User Fee Airport, TX \n2383 Valley International Airport, TX \n2402 El Paso, TX \n2403 Presidio, TX \n2404 Fabens, TX \n2406 Columbus, NM \n2407 Albuquerque, NM \n2408 Santa Teresa, NM \n2481 Santa Teresa Airport, NM \n2501 San Diego, CA \n2502 Andrade, CA \n2503 Calexico CA \n2504 San Ysidro, CA \n2505 Tecate, CA \n2506 Otay Mesa Station, CA \n2507 Calexico - East, CA \n2601 Douglas, AZ ", @@ -26053,7 +26053,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-10", "marginal_note": "Coding of Customs Accounting Documents (part 29)", - "part": "", + "part": "Coding of Customs Accounting Documents", "division": "", "heading": "", "text": "2602 Lukeville, AZ \n2603 Naco, AZ \n2604 Nogales, AZ \n2605 Phoenix, AZ \n71 \n\nCode Code Name \n2606 Sasabe, AZ \n2608 San Luis, AZ \n2609 Tucson, AZ \n2704 Los Angeles, CA \n2709 Long Beach, CA \n2711 Segundo, CA \n2712 Ventura, CA \n2713 Port Hueneme, CA \n2715 Capitan, CA \n2719 Morro, CA \n2720 Los Angeles Int'l Airport, CA \n2721 Ontario Int'l Airport, CA \n2722 Las Vegas, NV \n2770 DHL, Los Angeles, CA \n2772 Gateway Freight Services Inc., CA \n2773 Air Cargo Handling Services Inc. \n2774 Virgin Atlantic Cargo, CA \n2775 TNT Express Worldwide, LAX, CA \n2776 IBC Pacific, CA \n2781 Palm Springs Regional Airport, CA \n2782 San Bernadino Int'l Airport, Los Angeles, CA \n2786 Meadows Field Airport, CA \n2791 Los Angeles, CA \n2792 DHL-HUB Riverside, CA \n2795 UPS, Ontario, CA \n2801 San Francisco Int'l Airport, CA \n2802 Eureka, CA \n2803 Fresno, CA \n2805 Monterey, CA \n2809 San Francisco, CA \n2810 Stockton, CA \n2811 Oakland, CA \n2812 Richmond, CA \n2813 Alameda, CA \n2815 Crockett, CA \n2820 Martinez, CA \n2821 Redwood City, CA \n72 \n\nCode Code Name \n2827 Selby, CA \n2828 San Joaquin River, CA \n2829 San Pablo Bay, CA \n2830 Carquinez Strait, CA \n2831 Suisan Bay, CA \n2833 Reno, NV \n2834 San Jose Int'l Airport, San Fransisco, CA \n2835 Sacramento Int'l Airport, CA \n2870 DHL Worldwide Express, San Francisco, CA \n2871 Air Cargo Handling Services, San Francisco, CA \n2872 TNT Skypak, San Francisco, CA \n2873 IBC Pacific, Burlingame, CA \n2895 Federal Express , Oakland, CA \n2901 Astoria, OR \n2902 Newport, OR \n2903 Coos Bay, OR \n2904 Columbia Snake River, OR \n2905 Longview, WA \n2907 Boise, ID \n2908 Vancouver, WA \n2909 Kalama, WA \n2910 Portland Int'l Airport, OR \n2982 Medford-Jackson County Airport, Medford, OR \n3001 Seattle, WA \n3002 Tacoma, WA \n3003 Aberdeen - Hoquiam, WA \n3004 Blaine, WA \n3005 Bellingham, WA \n3006 Everett, WA \n3007 Port Angeles, WA \n3008 Port Townsend, WA \n3009 Sumas, WA \n3010 Anacortes, WA \n3011 Nighthawk, WA \n3012 Danville, WASH. \n3013 Ferry, WA \n3014 Friday Harbour, WA \n73 \n\nCode Code Name \n3015 Boundary, WA \n3016 Laurier, WA \n3017 Point Roberts, WA \n3018 Kenmore Air Harbor, WA \n3019 Oroville, WA \n3020 Frontier, WA \n3022 Spokane, WA \n3023 Lynden, WA \n3025 Metaline Falls, WA \n3026 Olympia, WA \n3027 Neah Bay, WA \n3029 Seattle-Tacoma Int'l Airport, WA \n3071 UPS, Seattle, WA \n3072 Avion Brokers @ SEATAC, WA \n3073 DHL Worldwide Express, WA \n3074 Airborne Express @ SEATAC, WA \n3081 Yakima Air Terminal, Yakima, WA \n3082 Grant County Airport, WA \n3095 UPS Courier Hub, Seattle, WA \n3101 Juneau, AK \n3102 Ketchikan, AK \n3103 Skagway, AK \n3104 Alcan, AK \n3105 Wrangell, AK \n3106 Dalton Cache, AK \n3107 Valdez, AK \n3111 Fairbanks, AK \n3112 Petersburg, AK \n3115 Sitka, AK \n3125 Sand Point, AK \n3126 Anchorage, AK \n3195 Federal Express, Anchorage, AK \n3196 UPS, Anchorage, AK \n3201 Honolulu, HI \n3202 Hilo, HI \n3203 Kahului, HI \n3204 Nawiliwili, Port Allen, HI \n74 \n\nCode Code Name \n3205 Honolulu Int'l. Airport, HI \n3206 Kona, HI \n3295 Honolulu Airport, HI \n3301 Raymond, MT ", @@ -26071,7 +26071,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-10", "marginal_note": "Coding of Customs Accounting Documents (part 30)", - "part": "", + "part": "Coding of Customs Accounting Documents", "division": "", "heading": "", "text": "3302 Eastport, ID \n3303 Salt Lake City, UT \n3304 Great Falls, MT \n3305 Butte, MT \n3306 Turner, MT \n3307 Denver, CO \n3308 Porthill, ID \n3309 Scobey, MT \n3310 Sweetgrass, MT \n3312 Whitetail, MT \n3316 Piegan, MT \n3317 Opheim, MT \n3318 Roosville, MT \n3319 Morgan, MT \n3321 Whitlash, MT \n3322 Del Bonita, MT \n3323 Wildhorse, MT \n3324 Kalispell Airport, MT \n3325 Willow Creek, MT \n3382 Natrona County Int'l Airport \n3384 Arapahoe County Public Airport, NJ \n3385 Eagle County Regional Airport \n3401 Pembina, ND \n3402 Noyes, MN \n3403 Portal, ND \n3404 Nech, ND \n3405 St. John, ND \n3406 Northgate, ND \n3407 Walhalla, ND \n3408 Hannah, ND \n3409 Sarles, ND \n3410 Ambrose, ND \n3411 Fargo, ND \n75 \n\nCode Code Name \n3413 Antler, ND \n3414 Sherwood, ND \n3415 Hansboro, ND \n3416 Maida, ND \n3417 Fortuna, ND \n3419 Westhope, ND \n3420 Noonan, ND \n3421 Carbury, ND \n3422 Dunseith, ND \n3423 Warroad, MN \n3424 Baudette, MN \n3425 Pinecreek, MN \n3426 Roseau, MN \n3427 Grand Forks, ND \n3430 Lancaster, MN \n3433 Williston Airport, ND \n3434 Minot Airport, ND \n3501 Minneapolis-St. Paul, MN \n3502 Sioux Falls, SD \n3510 Duluth, MN \n3511 Ashland, WI \n3512 Omaha, NE \n3513 Des Moines, IA \n3581 Rochester User Fee Airport, MN \n3604 International Falls-Ranier, MN \n3613 Grand Portage, MN \n3701 Milwaukee, WI \n3702 Marinette, WI \n3703 Green Bay, WI \n3706 Manitowoc, WI \n3707 Sheboygan, WI \n3708 Racine, WI \n3801 Detroit, MI \n3802 Port Huron, MI \n3803 Sault Ste. Marie, MI \n3804 Saginaw/Bay City, Flint, MI \n3805 Battle Creek, MI \n76 \n\nCode Code Name \n3806 Grand Rapids, MI \n3807 Detroit Metropolitan Airport, MI \n3808 Escanaba, MI \n3809 Marquette, MI \n3814 Algonac, MI \n3815 Muskegon, MI \n3816 Grand Haven, MI \n3818 Rogers City, MI \n3819 Detour City, MI \n3820 Mackinac Island, MI \n3842 Presque Isle, MI \n3843 Alpena, MI \n3844 Ferrysburg, MI \n3881 Oakland Pontiac Airport, Detroit, MI \n3882 Willow Run Airport, MI \n3883 Capital Region International Airport, Lansing, MI \n3901 Chicago, IL \n3902 Peoria, IL \n3904 East Chicago, IN \n3905 Gary, IN \n3908 Davenport, IA \n3909 Greater Rockford Airport, Rockford, IL \n3971 TNT Express Consignment, TX \n3981 Waukegan Airport, Waukegan, IL \n3983 Pal-Waukee Municipal Airport, IL \n3984 Dupage Airport, IL \n3985 Decatur User Fee Airport, Decatur, IL \n4101 Cleveland, OH \n4102 Cincinnati - Lawrenceburg, OH \n4103 Columbus, OH \n4104 Dayton, OH \n4105 Toledo, OH \n4106 Erie, PA \n4110 Indianapolis IN \n4111 Fairport, OH \n4112 Akron, OH \n4115 Louisville, KY. \n77 \n\nCode Code Name \n4116 Owensboro-Evansville, KY \n4117 Huron, OH \n4121 Lorain, OH \n4122 Ashtabula/ Conneaut, OH \n4183 Fort Wayne Airport, IN \n4184 Bluegrass Airport, Lexington, KY \n4192 Burlington Air Express, OH \n4195 Emery World Courier, Dayton, OH \n4196 UPS, Louisville, KY \n4197 DHL, Cincinnati, OH \n4198 Federal Express Indianapolis, IN \n4501 Kansas City, MO \n4502 St. Joseph, MO \n4503 St. Louis, MO \n4504 Wichita, KS \n4505 Springfield, MO \n4506 Spirit of St. Louis Airport, MO \n4581 Midamerican Airport, IL \n4601 Newark, NJ ", @@ -26089,7 +26089,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-10", "marginal_note": "Coding of Customs Accounting Documents (part 31)", - "part": "", + "part": "Coding of Customs Accounting Documents", "division": "", "heading": "", "text": "4602 Perth Amboy, NJ \n4670 UPS \n4671 Fedex ECCF, NJ \n4681 Morristown Airport, Newark, NJ \n4701 JFK International Airport, NY \n4770 Federal Express Corp. \n4771 NYACC, Jamaica, NY \n4772 DHL Airways, NY \n4773 MICOM, Jamaica, NY \n4774 Air France (Mach Plus), JFK Int'l Airport, NY \n4775 Dworkin/Cosell Courier, JFK Int'l Airport, NY \n4776 Swissair (Skyracer), JFK Int'l Airport, NY \n4777 Alitalia (AliExpress) \n4778 TNT Skypak, JFK Int'l Airport, NY \n4901 Aguadilla, PR \n4904 Fajardo, PR \n4905 Guanica, PR \n4906 Humacao, PR \n78 \n\nCode Code Name \n4907 Mayagues, PR \n4908 Ponce, PR \n4909 San Juan, PR \n4911 Jobos, PR \n4912 Guayanilla, PR \n4913 San Juan Int'l Airport, PR \n5101 Charlotte Amalie, VI \n5102 Cruz Bay, VI \n5103 Coral Bay, VI \n5104 Christiansted, VI \n5105 Frederiksted, VI \n5201 Miami, FL \n5202 Key West, FL \n5203 Port Everglades, FL \n5204 West Palm Beach, FL \n5205 Fort Pierce, FL \n5206 Miami Int'l Airport, FL \n5210 Fort Lauderdale-Hollywood Int'l Airport, FL \n5270 International Courier Assoc, LA \n5272 Miami Int'l Airport, Cargo Facilities Service Inc., FL \n5273 UPS, Miami Int'l Airport, FL \n5295 UPS Courier Hub, Miami, FL \n5296 DHL, Miami, FL \n5297 Federal Express Courier HUB Miami, FL \n5298 IBC Courier HUB, FL \n5301 Houston, TX \n5306 Texas City, TX \n5309 Houston Intercontl, TX \n5310 Galveston, TX \n5311 Freeport, TX \n5312 Corpus Christi, TX \n5313 Port Lavaca, TX \n5381 Sugar Land Regional Airport, TX \n5401 Washington, DC \n5402 Alexandria, VA \n5501 Dallas - Fort Worth, TX \n5502 Amarillo, TX \n79 \n\nCode Code Name \n5503 Lubbock, TX \n5504 Oklahoma City, OK \n5505 Tulsa, OK \n5506 Austin, TX \n5507 San Antonio, TX \n5582 Midland International Airport, Midland, TX \n5583 Fort Worth Alliance, TX \n5584 Addison Airport, Dallas, TX \n5588 Dallas Love Field User Fee Airport, Dallas, TX \n\nAppendix E - Currency Codes \n\nCode Code Name \nAED Dirham \nAFN Afghani \nALL Lek \nAMD Dram \nANG Netherlands Antillian Guilder \nAOA Kwanza \nARS Argentine Peso \nAUD Australian Dollar \nAWG Aruban Florin \nAZN Azerbaijan Manat \nBAM Convertible Mark \nBBD Barbados Dollar \nBDT Taka \nBGN Bulgarian Lev \nBHD Bahraini Dinar \nBIF Burundi Franc \nBMD Bermudian Dollar (customarily: Bermuda Dollar) \nBND Brunei Dollar \nBOB Boliviano \nBOV Mvdol \nBRL Brazilian Real \nBSD Bahamian Dollar \n80 \n\nCode Code Name \nBTN Ngultrum \nBWP Pula \nBYN Belarussian Ruble \nBZD Belize Dollar \nCAD Canadian Dollar \nCDF Franc Congolais \nCHE WIR Euro \nCHF Swiss Franc \nCHW WIR Franc \nCLF Unidad de Fomento \nCLP Chilean Peso \nCNY Yuan Renminbi \nCOP Colombian Peso \nCOU Unidad de Valor Real \nCRC Costa Rican Colon \nCUC Peso Convertible \nCUP Cuban Peso \nCVE Cabo Verde Escudo \nCZK Czech Koruna \nDJF Djibouti Franc \nDKK Danish Krone \nDOP Dominican Peso \nDZD Algerian Dinar \nEGP Egyptian Pound \nERN Nakfa \nETB Ethopian Birr \nEUR Euro \nFJD Fiji Dollar \nFKP Falkland Islands Pound \nGBP Pound Sterling \nGEL Lari \nGHS Ghana Cedi \nGIP Gibraltar Pound \nGMD Dalasi \nGNF Guinean Franc \nGTQ Quetzal \nGYD Guyana Dollar \nHKD Honk Kong Dollar \n81 \n", @@ -26107,7 +26107,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-10", "marginal_note": "Coding of Customs Accounting Documents (part 32)", - "part": "", + "part": "Coding of Customs Accounting Documents", "division": "", "heading": "", "text": "Code Code Name \nHNL Lempira \nHRK Kuna \nHTG Gourde \nHUF Forint \nIDR Rupiah \nILS New Israeli Sheqel \nINR Indian Rupee \nIQD Iraqi Dinar \nIRR Iranian Rial \nISK Iceland Krona \nJMD Jamaican Dollar \nJOD Jordanian Dinar \nJPY Yen \nKES Kenyan Shilling \nKGS Som \nKHR Riel \nKMF Comorian Franc \nKPW North Korean Won \nKRW Won \nKWD Kuwaiti Dinar \nKYD Cayman Islands Dollar \nKZT Tenge \nLAK Lao Kip \nLBP Lebanese Pound \nLKR Sri Lanka Rupee \nLRD Liberian Dollar \nLSL Loti \nLYD Libyan Dinar \nMAD Morrocan Dirham \nMDL Moldovan Leu \nMGA Ariary \nMKD Denar \nMMK Kyat \nMNT Tugrik \nMOP Pataca \nMRO Ouguiya \nMUR Mauritius Rupee \n82 \n\nCode Code Name \nMVR Rufiyaa \nMWK Malawi Kwacha \nMXN Mexican Peso \nMXV Mexican Unidad de Inversion (UDI) \nMYR Malaysian Ringgit \nMZN Mozambique Metical \nNAD Namibia Dollar \nNGN Naira \nNIO Cordoba Oro \nNOK Norwegian Krone \nNPR Nepalese Rupee \nNZD New Zealand Dollar \nOMR Rial Omani \nPAB Balboa \nPEN Sol \nPGK Kina \nPHP Philippine Piso \nPKR Pakistan Rupee \nPLN Zloty \nPYG Guarani \nQAR Qatari Rial \nRON Romanian Leu \nRSD Serbian Dinar \nRUB Russian Ruble \nRWF Rwanda Franc \nSAR Saudi Riyal \nSBD Solomon Islands Dollar \nSCR Seychelles Rupee \nSDG Sudanese Pound \nSEK Swedish Krona \nSGD Singapore Dollar \nSHP St. Helena Pound \nSLL Leone \nSOS Somali Shilling \nSRD Suriname Dollar \nSSP South Sudanese Pound \nSTN Dobra \n83 \n\nCode Code Name \nSVC El Salvador Colon \nSYP Syrian Pound \nSZL Lilangeni \nTHB Baht \nTJS Somoni \nTMT Turkmenistan New Manat \nTND Tunisian Dinar \nTOP Pa'anga \nTRY Turkish Lira \nTTD Trinidad and Tobago Dollar \nTWD New Taiwan Dollar \nTZS Tanzanian Shilling \nUAH Hryvnia \nUGX Uganda Shilling \nUSD US Dollar \nUSN US Dollar (Next day) \nUYI Uruguayo Peso en Unidades Indexadas (UI) \nUYU Peso Uruguayo \nUZS Uzbekistan Sum \nVEF Bolívar \nVND Dong \nVUV Vatu \nWST Tala \nXAF CFA Franc \nXAG Silver \nXAU Gold \nXBA Bond Markets Units European Composite Unit (EURCO) \nXBB European Monetary Unit (E.M.U.-6) \nXBC European Unit of Account 9 (E.U.A.-9) \nXBD European Unit of Account 17 (E.U.A.-17) \nXCD East Carribean Dollar \nXDR SDR \nXOF CFA Franc \nXPD Palladium \nXPF CFP Franc \nXPT Platinum \nXSU Sucre \n84 \n\nCode Code Name \nXTS Codes specifically reserved for testing purposes \nXUA ADB Unit of Account \nXXX The codes assigned for transactions where no currency is involved \nYER Yemeni Rial \nZAR Rand \nZMW Zambian Kwacha \nZWL Zimbabwe Dollar (effective 1 February 2009) \n\nAppendix F - Country Codes \n\nCode Code Name \nAC Ascension Island \nAD Andorra \nAE United Arab Emirates \nAF Afghanistan \nAG Antigua and Barbuda \nAI Anguilla \nAL Albania \nAM Armenia \nAN Dutch Antilles \nAO Angola \nAQ Antarctica \nAR Argentina \nAS American Samoa \nAT Austria \nAU Australia \nAW Aruba \nAX Aland Islands \nAZ Azerbaijan \nBA Bosnia and Herzegovina \nBB Barbados \nBD Bangladesh \nBE Belgium \nBF Burkina Faso \nBG Bulgaria \n85 \n\nCode Code Name \nBH Bahrain \nBI Burundi \nBJ Benin \nBL Saint Barthélemy \nBM Bermuda \nBN Brunei \nBO Bolivia \nBQ Bonaire, Sint Eustatius and Saba \nBR Brazil \nBS Bahamas \nBT Bhutan \nBU Burma ", @@ -26125,7 +26125,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-10", "marginal_note": "Coding of Customs Accounting Documents (part 33)", - "part": "", + "part": "Coding of Customs Accounting Documents", "division": "", "heading": "", "text": "BV Bouvet Islands \nBW Botswana \nBY Belarus \nBZ Belize \nCA Canada \nCC Cocos (Keeling) Islands \nCD Democratic Republic of Congo \nCF Central African Republic \nCG Congo \nCH Switzerland \nCI Côte d'Ivoire \nCK Cook Islands \nCL Chile \nCM Cameroon \nCN China \nCO Colombia \nCR Costa Rica \nCU Cuba \nCV Cape Verde \nCW Curaçao \nCX Christmas Island \nCY Cyprus \nCZ Czech Republic \nDE Germany \nDJ Djibouti \n86 \n\nCode Code Name \nDK Denmark \nDM Dominica \nDO Dominican Republic \nDZ Algeria \nEA Ceuta and Melilla \nEC Ecuador \nEE Estonia \nEG Egypt \nEH West Sahara \nER Eritrea \nES Spain \nET Ethiopia \nFI Finland \nFJ Fiji \nFK Falkland Islands \nFM Micronesia \nFO Faroe Islands \nFR France \nGA Gabon \nGB United Kingdom \nGD Grenada \nGE Georgia \nGF French Guiana \nGG Guernsey \nGH Ghana \nGI Gibraltar \nGL Greenland \nGM Gambia \nGN Guinea \nGP Guadeloupe \nGQ Equatorial Guinea \nGR Greece \nGS South Georgia and the South Sandwich Islands \nGT Guatemala \nGU Guam \nGW Guinea-Bissau \nGY Guyana \n87 \n\nCode Code Name \nHK Hong Kong \nHM Heard and McDonald Islands \nHN Honduras \nHR Croatia \nHT Haiti \nHU Hungary \nIC Canary Islands \nID Indonesia \nIE Ireland \nIL Israel \nIM Isle of Man \nIN India \nIO British Indian Ocean Territory \nIQ Iraq \nIR Iran \nIS Iceland \nIT Italy \nJE Jersey \nJM Jamaica \nJO Jordan \nJP Japan \nKE Kenya \nKG Kyrgyzstan \nKH Cambodia \nKI Kiribati \nKM Comoros \nKN Saint Kitts and Nevis \nKP North Korea \nKR South Korea \nKW Kuwait \nKY Cayman Islands \nKZ Kazakhstan \nLA Laos \nLB Lebanon \nLC Saint Lucia \nLI Liechtenstein \nLK Sri Lanka \n88 \n\nCode Code Name \nLR Liberia \nLS Lesotho \nLT Lithuania \nLU Luxembourg \nLV Latvia \nLY Libya \nMA Morocco \nMC Monaco \nMD Moldova \nME Montenegro \nMF Saint Martin \nMG Madagascar \nMH Marshall Islands \nMK Macedonia \nML Mali \nMM Myanmar \nMN Mongolia \nMO Macao \nMP Mariana Islands \nMQ Martinique \nMR Mauritania \nMS Montserrat \nMT Malta \nMU Mauritius \nMV Maldives \nMW Malawi \nMX Mexico \nMY Malaysia \nMZ Mozambique \nNA Namibia \nNC New Caledonia and Dependencies \nNE Niger \nNF Norfolk Island \nNG Nigeria \nNI Nicaragua \nNL Netherlands \nNO Norway \n89 \n\nCode Code Name \nNP Nepal \nNR Nauru \nNT Neutral Zone \nNU Niue \nNZ New Zealand \nOM Oman \nPA Panama \nPE Peru \nPF French Polynesia \nPG Papua New Guinea \nPH Philippines \nPK Pakistan \nPL Poland \nPM Saint Pierre and Miquelon \nPN Pitcairn \nPR Puerto Rico \nPS West Bank and Gaza Strip \nPT Portugal \nPW Palau \nPY Paraguay \nQA Qatar \nRE Réunion \nRO Romania \nRS Serbia \nRU Russia \nRW Rwanda \nSA Saudi Arabia \nSB Solomon Islands \nSC Seychelles \nSD Sudan \nSE Sweden \nSG Singapore \nSH Saint Helena and Dependencies \nSI Slovenia \nSJ Svalbard \nSK Slovakia \nSL Sierra Leone \n90 \n\nCode Code Name \nSM San Marino \nSN Senegal \nSO Somalia \nSR Suriname \nSS South Sudan \nST Sao Tome and Principe \nSV El Salvador \nSX Saint Maarten \nSY Syria \nSZ Swaziland \nTA Tristan Da Cunha \nTC Turks and Caicos Islands \nTD Chad \nTF French Southern and Antarctic Territories \nTG Togo \nTH Thailand \nTJ Tajikistan \nTK Tokelau Islands \nTL Timor-Leste \nTM Turkmenistan \nTN Tunisia \nTO Tonga ", @@ -26143,7 +26143,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-10", "marginal_note": "Coding of Customs Accounting Documents (part 34)", - "part": "", + "part": "Coding of Customs Accounting Documents", "division": "", "heading": "", "text": "TP East Timor \nTR Turkey \nTT Trinidad and Tobago \nTV Tuvalu \nTW Taiwan \nTZ Tanzania \nUA Ukraine \nUG Uganda \nUM American Minor Outlying Islands \nUS United States of America \nUY Uruguay \nUZ Uzbekistan \nVA Vatican (Holy See) \nVC Saint Vincent and the Grenadines \nVE Venezuela \n91 \n\nCode Code Name \nVG Virgin Islands, British \nVI Virgin Islands, U.S.A. \nVN Vietnam \nVU Vanuatu \nWF Wallis and Futuna \nWS Samoa \nXC Channel Islands \nXK Kosovo \nXX Excaps-Various Countries \nXY European Union \nYE Yemen \nYT Mayotte \nYU Yugoslavia \nZA South Africa \nZM Zambia \nZW Zimbabwe \n\nAppendix G - US State Codes \n\nCode Code Name \nAK Alaska \nAL Alabama \nAR Arkansas \nAZ Arizona \nCA California \nCO Colorado \nCT Connecticut \nDC Columbia (District of) \nDE Delaware \nFL Florida \nGA Georgia \nHI Hawaii \nIA Iowa \nID Idaho \nIL Illinois \n92 \n\nCode Code Name \nIN Indiana \nKS Kansas \nKY Kentucky \nLA Louisiana \nMA Massachusetts \nMD Maryland \nME Maine \nMI Michigan \nMN Minnesota \nMO Missouri \nMS Mississippi \nMT Montana \nNC North Carolina \nND North Dakota \nNE Nebraska \nNH New Hampshire \nNJ New Jersey \nNM New Mexico \nNV Nevada \nNY New York \nOH Ohio \nOK Oklahoma \nOR Oregon \nPA Pennsylvania \nRI Rhode Island \nSC South Carolina \nSD South Dakota \nTN Tennessee \nTX Texas \nUT Utah \nVA Virginia \nVT Vermont \nWA Washington (State of) \nWI Wisconsin \nWV West Virginia \nWY Wyoming \n\n93 \n\nAppendix H – List of Tariff Treatment Codes \n\nCode Code Name \n002 Most-Favoured-Nation \n003 General Tariff \n004 Australia Tariff \n005 New Zealand Tariff \n007 Commonwealth Caribbean Countries \n008 Least Developed Countries Tariff \n009 General Preferential Tariff \n010 United States Tariff \n011 Mexico Tariff \n012 Mexico - United States Tariff \n013 Canada-Israel Agreement Tariff \n014 Chile Tariff \n021 Costa Rica Tariff \n022 Iceland Tariff \n023 Norway Tariff \n024 Switzerland-Liechtenstein Tariff \n025 Peru Tariff \n026 Colombia Free Trade Agreement \n027 Canada-Jordan Free Trade Agreement (CJFTA) \n028 Canada-Panama Free Trade Agreement \n029 Honduras Tariff \n030 Korea Tariff \n031 Canada-European Union Tariff \n032 Canada-Ukraine Tariff \n033 Comprehensive and Progressive Trans-Pacific Partnership Tariff \n034 United Kingdom Tariff \n94 \n\nAppendix I – Goods released under the CLVS \nProgram which have not been delivered to the \nimporter/owner thereof, and were subsequently \nexported or destroyed under the CBSA supervision \n\nIt is important to note that this provision does not apply if the said goods were \nphysically delivered to the importer/owner; in those cases, an accounting must be \npresented and the applicable duties and taxes remitted to the CBSA by the importer or \ntheir broker. \n\nImported goods that were released to a CLVS Program participant, but have not been \ndelivered to the importer/owner and have been subsequently exported or destroyed \nunder CBSA supervision, must be accounted for under section 32 of the Customs Act. \nThe required accounting is to be presented to the CBSA through the consolidated ", @@ -26161,7 +26161,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-10", "marginal_note": "Coding of Customs Accounting Documents (part 35)", - "part": "", + "part": "Coding of Customs Accounting Documents", "division": "", "heading": "", "text": "CAD, type F entry process. However, all duties and taxes that should have been levied \non the said goods do not need to be assessed, conditional upon possession of proof of \nexportation or destruction under CBSA supervision. For information on proof of \nexportation or destruction, refer to Memorandum D20-1-4, Proof of Export, Canadian \nOwnership, and Destruction of Commercial Goods. \n\nSpecial authority CLVS-0016-1 has been designated to deal with the accounting for \nthe CLVS Program’s released but non-delivered shipments. When the said goods \nare included in a consolidated type F entry, two options for form completion are \navailable for the accounting: \n\n(a) Option 1 – There will be no change to the consolidated type F entry that is \npresented by the importer or their broker. Special authority CLVS-0016-1 will not \nappear in Special authority Field of the consolidated type F entry. However, Special \nauthority CLVS-0016-1 shall be included in the “off-entry” individual accounting(s) of \nthe said goods held at the importer’s and broker’s premises as outlined in paragraph \n12. The individual “off-entry” accounting(s) shall be linked to the consolidated type F \nentry, and shall be available for any future audit purposes. Acceptable proof of \nexport or destruction shall form part of the individual “off-entry” accounting and shall \nbe available for any future audit purposes. The duties and taxes that should have \nbeen levied for the said goods may not be assessed, conditional upon satisfactory \nproof of export or destruction. \n\n(b) Option 2 – The importer or their broker will be required to add an additional \ncommodity line to the consolidated type F entry that is presented and consolidate \n95 \n\napplicable shipments by Special authority CLVS-0016-1;. The remaining fields of \nthis additional commodity line do not require any changes, except: \n\n(i) Quantity Field of the extra commodity line(s) will need to indicate the \nnumber of individual shipments attached to this additional line, i.e. which \nwere not delivered to the importer/owner and subsequently \nexported/destroyed; \n(ii) SIMA Code Field, of the extra commodity line(s) can be left blank or zero \nfill; \n(iii) Value for Duty Field of the extra commodity line(s): the amount shown will \nneed to be included in the Total Value for Duty Field; \n(iv) Customs Duties Field of the extra commodity line(s) can be left blank or \nzero fill; \n(v) SIMA Assessment Field of the extra commodity line(s) can be left blank or \nzero fill; \n(vi) Excise Tax Field of the extra commodity line(s) can be left blank or zero \nfill; \n(vii) GST Field of the extra commodity line(s) can be left blank or zero fill. \n\nSpecial authority CLVS-0016-1 shall also be included in the “off-entry” individual \naccounting(s) of the said goods. The individual “off entry” accounting(s) shall be linked \nto the consolidated type F entry, and shall be available for any future audit purposes. ", @@ -26179,7 +26179,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-10", "marginal_note": "Coding of Customs Accounting Documents (part 36)", - "part": "", + "part": "Coding of Customs Accounting Documents", "division": "", "heading": "", "text": "Acceptable proof of export or destruction shall form part of the individual “off-entry” \naccounting, and shall be available for any future audit purposes. The normal duties and \ntaxes that should have been levied for the said goods may not be assessed, \nconditional upon satisfactory proof of export or destruction. \nIn cases where the CLVS Program participant is not the entity responsible for the \naccounting of the released but non-delivered goods, the participant or its agent will be \nrequired to inform the responsible accounting entity in a timely manner, in order to pre-\nempt the normal accounting, stating that the goods were not delivered and were/will be \neither exported or destroyed. The participant will maintain the proof of export or \ndestruction. \n\nThe importer or its broker must choose either one of the options, not both. \n\nWhen accounting for the undelivered shipments has already been presented to the \nCBSA, and the duties and taxes paid, this provision cannot be utilized. Adjustment \npolicy procedures should be consulted to make any corrections to accounting \ndocuments. \n\nMore information on the CLVS program can be found in Memorandum D17-4-0, \nCourier Low Value Shipment Program. \n\n96 \n\nAppendix J – Coding of CAD BSF- 946 - Exception \nCommercial Account Declaration \n\nAll fields on Form BSF946, Exception Commercial Account Declaration, are mandatory \nunless otherwise indicated in the instructions below. \n\nPage 1 must show the name of the person making the declaration and identify the \ncompany represented by the person making the declaration, if applicable. The form \nmust be signed and dated by the person making the declaration. \n\nWhen more than one invoice or more than two lines are required, additional copies of \npage 2 may be included. \n\nThe use of Form BSF946 requires the manual calculation of duties and taxes payable \nto the CBSA, and importers/brokers are expected to verify calculations before \nsubmitting to the CBSA. The data captured on the form will be entered into CARM and \nduties and taxes will be calculated by the system. If payment was provided with the \nform, and the amounts calculated by the CARM system do not match what was \nmanually captured on the form, additional duties and taxes may be owed or credited to \nthe importer’s account. \n\nCoding Instructions: \n\nField No. 1 - Type Code – Show the declaration type of the transaction to be \nsubmitted. Refer to field 11 in Appendix A for a list of CAD type codes and \nexplanations. \n\nField No. 2 – Warehouse Subtype – Show the valid sub-type code in relation to Customs \nBonded Warehouse specific CAD transaction types (10, 13, 20, 21 and 30), if \napplicable. Refer to field 14 in Appendix A for a list of warehouse subtype codes types \nand explanations. \n\nField No. 3 – Accounting Date – Show the date of the CAD is submitted to the CBSA. \n\nField No. 4 – CAD Transaction No. - Show the unique transaction number which is 14 ", @@ -26197,7 +26197,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-10", "marginal_note": "Coding of Customs Accounting Documents (part 37)", - "part": "", + "part": "Coding of Customs Accounting Documents", "division": "", "heading": "", "text": "digits in length and identifies the declaration. For C type CADs, the importer or broker \nmust request a CBSA generated transaction number. \n\n97 \n\nField No. 5 – Office No. – Show the 4-digit CBSA office code of the office where the \ngoods are released. The CBSA office codes can be found on the CBSA website \nfollowing link: https://www.cbsa-asfc.gc.ca/do-rb/provinces/ab-eng.html. Refer to field \n13 in Appendix A for more information. \n\nField No. 6 – Mode of transport – Show the mode of transport used when the goods \nwere reported to the CBSA at the first port of arrival in Canada. Complete for all CAD \ntypes valued at greater than CAN$3,300 exported from the United States except for \ntype V, 13, 20, 21 and 30 CADs. Refer to field 17 in Appendix A for the list of codes. \n\nField No. 7 – Release Date – Show the date the goods are released into Canada. \n\nField No. 8 – Gross Weight/Kg – Show the weight (mass) of the goods, to the nearest \nwhole kilogram, including packaging but excluding the carrier's equipment for the entire \ndeclaration. Complete for all shipments valued at greater than CAN$3,300 exported \nfrom the United States by air or marine mode. \n\nField No. 9 – Carrier Code at Importation – Show the four-character carrier code of \nthe carrier on which the goods were laden at the time of their importation into Canada. \nComplete only for shipment valued at greater than CAN$3,300 exported from the \nUnited States by air or marine. \nField No. Z1 – RPP – Check this box if the importer is registered in the Release Prior \nto Payment program. \n\nField No. 11 – Importer BN15 – Show the 15 digit registration number, made up of the \n9 digit business number assigned by the Canada Revenue Agency and the six digit \nalpha-numerical number, used to uniquely identify the businesses’ import/export \naccount that the goods are being imported under. \n\nField No. 12 – Importer Name, address and telephone no. – Show the name, \naddress, and telephone number of the importer that is importing the goods into \nCanada. \n\nField No. 13 – Broker/Agent BN15 – Show the broker or agent’s business number \nthat represents the importer that is importing the goods, if applicable. \n\nField No. 14 – Broker/Agent name, Address and Telephone No. - Show the broker \nor agent’s complete name, address and telephone number, if applicable. \n\nField No. 15 – Cargo Control No. – Show the carrier code combined with a unique \nshipment number, exactly as it appears on the cargo control document, including the \n98 \n\ncarrier code, if applicable. Must be completed on CAD types C, TT and AB. Multiple \ncargo control numbers can be added. If more room is needed to accommodate these, \nField 35 – Notes can be used. \n\nField No. 19 – Original Transaction No. – Show the unique transaction number \nreferencing the original customs bonded warehouse type 10 goods receipt for this \ndeclaration, if applicable. \n\nField No. 20 – Prev Trans No. (Warehouse) – Show the transaction number of the ", @@ -26215,7 +26215,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-10", "marginal_note": "Coding of Customs Accounting Documents (part 38)", - "part": "", + "part": "Coding of Customs Accounting Documents", "division": "", "heading": "", "text": "previous goods receipt of a customs bonded warehouse, if applicable. \n\nField No. 21 – Port of Unlading – Show the CBSA office closest to the port where the \ngoods were unloaded from the vessel or aircraft. The office code numbers can be \nfound on the following CBSA website link : https://www.cbsa-asfc.gc.ca/do-\nrb/provinces/ab-eng.html \n\nField No. 35 – Notes – Can be used to provide any additional information that the \nimporter or broker feels is required and cannot be captured in any other field on the \nform. \n\nField No. 36 – Vendor – Name, Address and Telephone No. – Show the name, \naddress and telephone number of the vendor or the consignor of the goods as it \nappears on the supporting invoice. \n\nField No. 37 – Purchaser – Name, Address and Telephone No. – Show the last \nknown entity to whom the goods are sold, leased or otherwise transacted. \n\nField No. 38 – Invoice No. – Show the unique invoice number related to the goods. \nThe form must have either the Invoice Number field or the Purchase Order Number \nfield completed. \n\nField No. 39 – Invoice Value – Show the total value of goods on the commercial \ninvoice in the currency of the invoice. \n\nField No. 40 – Invoice Currency Code – Show the currency code indicated on the \ninvoice. Refer to Appendix E for a list of currency codes. \n\nField No. 41 – Purchase Order No. – Show the unique purchase order number \nrelated to the imported goods. The form must have either the Invoice number field or \nthe Purchase Order number field completed. \n\n99 \n\nField No. 42 – Freight Charge – Show the total freight charges, to the nearest \nCanadian dollar, to transport the imported goods from the place of direct shipment in \nthe United States to the consignee in Canada. \n\nField No. 43 – U.S Port of Exit – Show the U.S. CBP port at which or nearest to \nwhich, the land surface carrier transporting the merchandise crosses the border of the \nUnited States into Canada, or in the case of exportation by vessel or air, the US CBP \nport where the merchandise is loaded on the vessel or aircraft which is to carry the \nmerchandise to Canada. Refer to Appendix D for a list of U.S. port of exit codes. \n\nField No. 56 – Line No. – Provide a commodity line number in sequential value each \ntime a tariff classification number is assigned. On each occurrence of a classification \nnumber, a unique line number is assigned regardless of the number of rates or detail \ncommodity lines required to display it. \n\nField No. 57 – Previous Line no. (Warehouse) – Show the Commodity Line Number \nfrom the warehouse type CAD to which the new CAD refers, if applicable. \n\nField No. 58 – Classification No. – Show the correct classification number as \nindicated in the Customs Tariff for each commodity included in the shipment covered \nby the CAD. \n\nField No. 60 – Description – Provide a brief description of the goods being imported \n(maximum of 132 characters). \n\nField No. 61 – Quantity – Show the quantity of the goods, in the unit of measure ", @@ -26233,7 +26233,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-10", "marginal_note": "Coding of Customs Accounting Documents (part 39)", - "part": "", + "part": "Coding of Customs Accounting Documents", "division": "", "heading": "", "text": "required by the Customs Tariff. \n\nField No. 62 – Unit of Measure – Show the unit of measure of each commodity as \nspecified in the Customs Tariff. Refer to Appendix C for a list of measure codes. \n\nField No. 63 – Time Limit Type – Show the code to indicate the CBW time limit the \ngoods can be stored, if applicable. Refer to field 56 in Appendix A for a list of CBW \ntime limit codes . \n\nField No. 64 – Extension Date – Show the date on which the commodities time in a \ncustoms bonded warehouse (CBW) has been extended, if applicable. \n\nField No. 65 – Country of Origin – Show the country code which identifies a location \n(i.e. country code) of growth, manufacture or production of goods. Refer to Appendix F \nfor a list of country codes \n\n100 \n\nField No. 66 – U.S State – Show the U.S. State code when the country of origin is the \nUnited States. Refer to Appendix G for a list of US. State codes. \n\nField No. 67 – Place of Export – Show the country code which identifies a location \nfrom where the goods were shipped directly to the receiving location (i.e. country code \nor state code). Refer to Appendix F for a list of country codes. \n\nField No. 68 – Place of Export Code State – Show the States name/code when the \nPlace of Export is the United States. Refer to Appendix G for a list of US. State codes. \n\nField No. 69 – Direct Shipment Date – Show the date the goods were loaded onto \nthe carrier with a specific location in Canada identified on transportation documents as \ntheir destination. \n\nField No. 70 – Tariff Treatment – Show the code representing the particular tariff \ntreatment that is allowed for the country of origin and a specified place of export. Refer \nto Appendix H for a list of tariff treatment codes. \n\nField No. 71 – Tariff Code – Show the first four digits of the tariff code that is eligible \nwithin the specification indicated in Chapter 99 (special classification provisions) of the \nCustoms Tariff (e.g., 9923), if applicable. \n\nField No. 72 – Time Limit From – Show the date from which the commodity enters \nCanada as temporary import or a Customs Bonded Warehouse, if applicable. \n\nField No. 73 – Time Limit to – Show the date the time limit comes to an end for the \ncommodity; and the commodity will exit Canada or a Customs Bonded Warehouse, if \napplicable. \n\nField No. 74 – Destination Province – If the goods are non-commercial show the \nprovince or territory code where the goods are destined to be delivered in Canada. For \na list of provinces refer to field 60 in Appendix A. \n\nField No. 75 – Value for Currency Conversion – Show the amount in the currency \nspecified on the invoice to a maximum of two decimal points. For assistance in \ndetermining the amount to be shown in this field, consult the Memoranda D13 series. \n\nField No. 76 – Currency – Show the currency code used for the payment the goods. \nFor a list of currency codes refer to Appendix E. \n\nField No. 77 – Exchange Rate – Show the exchange rate for the currency code ", @@ -26251,7 +26251,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-10", "marginal_note": "Coding of Customs Accounting Documents (part 40)", - "part": "", + "part": "Coding of Customs Accounting Documents", "division": "", "heading": "", "text": "provided in the Currency Code field, as of the Date of Direct Shipment. \n\n101 \n\nField No. 78 – Value for Duty (VFD) – Complete by multiplying the amount shown in \nthe Value for Currency Conversion field by the rate shown in the Exchange Rate field. \nCalculations must be made to the cent. This is the amount in Canadian dollars used for \nthe calculation of the duties and taxes. \n\nField No. 78a – VFD Code – Show the code for which the value for duty was \ndetermined. For a list of VFD codes refer to field 48 in Appendix A. \n\nField No. 79 – Duties Relief Program (DRP) Licence – If the importer is authorized \nfor relief of duties at the time of importation under the Duties Relief Program (DRP, \nshow the DRP licence number). \n\nField No. 80 – Special Authority Order-in-Council (OIC) – Show the OIC that \nprovides partial or full relief or remission of duties and/or taxes, if applicable. \n\nField No. 81 – Special Authority Permit – Show the special authority permit number \nif importing Tariff Rate Quota goods. For more information on Special Authority Permit \nrefer to field 55 of Appendix A. \n\nField No. 82 – Customs Duty – Show the amount of customs duty which is payable \n(not including provisional, anti-dumping, excise or countervailing duty) in Canadian \ndollars and cents separated by a decimal point. \n\nField No. 82a – Customs Duty Rate – Show the rate of duty used to calculate the \namount of customs duty payable in Field 82. Rates of custom duty can be found in the \nCustoms Tariff. \n\nField No. 83 – Excise Tax – Show the amount of excise tax which is payable in dollars \nand cents separated by a decimal point, if the goods are subject to excise tax. \n\nField No. 83a – Excise Tax Code – Show the code that indicates what excise tax rate \nor exemption code is applicable to the commodity, if the goods are subject to excise \ntax. For a list of codes refer to D18-X-X. \n\nField No. 84 – Excise Duty – Show the amount of excise duty payable calculated \nusing the applicable rate or excise duty code, if the goods are subject to excise duty. \nShow the amount in dollars and cents separated by a decimal point. \n\nField No. 84a – SIMA Code – If the goods are subject to the Special Import Measures \nAct (SIMA) show the code that identifies the type of SIMA applicable to the goods \nbeing imported as well as the mode of payment. For information on SIMA and a list of \napplicable codes refer to the CBSA’s website. \n\n102 \n\nField No. 85 – Surtax – Show the amount of duty imposed by an Order in Council \nunder sections 53(2), 55(1), 60, 63(1), 68(1), 77.1(2), 77.6(2) or 78(1) of the Customs \nTariff, if applicable. Show the amount in dollars and cents separated by a decimal point. \n\nField No. 85a – Surtax Code – Show the code to be used for the goods subject to \nduty imposed by an OIC under the Customs Tariff, if applicable. For information on \nsurtax and their codes consult Memorandum D16-1-1 Information pertaining to the ", @@ -26269,7 +26269,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-10", "marginal_note": "Coding of Customs Accounting Documents (part 41)", - "part": "", + "part": "Coding of Customs Accounting Documents", "division": "", "heading": "", "text": "application, collection and adjustment of a surtax or the CBSA Custom Notice specific \nto the measure. \n\nField No. 86 – Anti-Dumping – Show the amount to be paid, if any anti-dumping \nmeasures pursuant to the Special Import Measures Act (SIMA) apply to the goods. \nShow the amount in dollars and cents separated by a decimal point. \n\nField No. 87 – Safeguard – Show the amount of safeguard to be paid under the \nSpecial Import Measures Act (SIMA) if applicable. Show the amount in dollars and \ncents separated by a decimal point. \n\nField No. 87a – Safeguard Code – Show the code that relates to the goods being \nimported, if safeguard is applicable. Codes can be found on the CBSA Customs \nNotices specific to the measure. \n\nField No. 88 – Countervailing – Show the amount of countervailing duties to be paid \npursuant to the Special Import Measures Act (SIMA) if applicable. Show the amount in \ndollars and cents separated by a decimal point. \n\nField No. 89 – Value for Tax – Complete if GST is payable. Add the value for duty, \ncustoms duties, excise duties, SIMA assessment, and excise tax, and show the total \namount in this field. Show the amount in dollars and cents separated by a decimal \npoint. \n\nField No. 90 – GST – Calculate by multiplying the Value for Tax amount by the rate of \nGST. Show the amount in dollars and cents separated by a decimal point. \n\nField No. 90a �� GST Code – Show the code used to determine applicable GST status. \nFor a list of codes refer to D18-X-X. \n\nField No. 91 – PST/HST Amount – If the goods are non-commercial, show the total \namount of Provincial Sales Tax (PST) / Harmonizes Sales Tax (HST) or Quebec sates \ntax (QST) applicable. Show the amount in dollars and cents separated by a decimal \npoint. \n\n103 \n\nField No. 92 – Provincial Alcohol Tax – Show the total amount of Provincial Alcohol \nTax, if applicable. Show the amount in dollars and cents separated by a decimal point. \n\nField No. 93 – Provincial Tobacco Tax – Show the amount of Provincial Tobacco \nTax, if applicable. Show the amount in dollars and cents separated by a decimal point. \n\nField No. 94 – Alcohol Percent – Show the percentage of alcohol contained in the \ngoods, if applicable. \n\nField No. 95 – Provincial Cannabis Excise Duty – Show the amount of Provincial \nCannabis Excise Duty, if applicable. Show the amount in dollars and cents separated \nby a decimal point. \n\nField No. 97 – Ruling No. – Show the unique number identifying a ruling related to the \ncommodity line, if applicable. \n\nField No. 100 – Line Total Duties and Taxes – Show total amount payable for the \nline. This is calculating by adding the Customs Duty, GST, Excise Tax, Excise Duty, \nSurtax, Anti-Dumping, Safeguard, Countervailing duties, PST/HST, Provincial Alcohol \nTax, Provincial Tobacco Tax, Provincial Cannabis Excise Duty. Show the amount in \ndollars and cents separated by a SIMA decimal point. \n\nField No. 113 – Total Value for Duty – Show the total value for duty for all the ", @@ -26287,7 +26287,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-10", "marginal_note": "Coding of Customs Accounting Documents (part 42)", - "part": "", + "part": "Coding of Customs Accounting Documents", "division": "", "heading": "", "text": "commodity lines of the declaration. Show the amount in dollars and cents separated by \na decimal point. \n\nField No. 114 – Total PST/HST - Show the total amount of PST/HST/QST payable on \nall commodity lines of the declaration. Show the amount in dollars and cents separated \nby a decimal point. \n\nField No. 115 – Total PST Cannabis – Show the total amount of provincial cannabis \nduties payable on all commodity lines of the declaration. Show the amount in dollars \nand cents separated by a decimal point. \n\nField No. 116 – Total Prov Alcohol Tax – Show the total amount of provincial alcohol \ntax payable on all commodity lines of the declaration. Show the amount in dollars and \ncents separated by a decimal point. \n\nField No. 117 – Total Prov Tobacco – Show the total amount of provincial tobacco \ntax payable on all commodity lines of the declaration. Show the amount in dollars and \ncents separated by a decimal point. \n\n104 \n\nField No. 120 – Total Customs Duties – Show the total customs duties amount \ncalculated for all commodity lines of the declaration. Show the amount in dollars and \ncents separated by a decimal point. \n\nField No. 121 – Total Excise Duties – Show the total excise duties amount calculated \nfor all commodity lines of the declaration. Show the amount in dollars and cents \nseparated by a decimal point. \n\nField No. 122 – Total Excise Taxes – Show the total excise taxes amount calculated \nfor all commodity lines of the declaration. Show the amount in dollars and cents \nseparated by a decimal point. \n\nField No. 123 – Total GST - Show the total GST amount calculated for all commodity \nlines of the declaration. Show the amount in dollars and cents separated by a decimal \npoint. \n\nField No. 124 – Total Anti-Dumping – Show the total anti-dumping duties amount \ncalculated for all commodity lines of the declaration. Show the amount in dollars and \ncents separated by a decimal point. \n\nField No. 125 – Total Countervailing – Show the total countervailing duties amount \ncalculated for all commodity lines of the declaration. Show the amount in dollars and \ncents separated by a decimal point. \n\nField No. 126 – Total Surtaxes- Show the total surtax duties amount calculated for all \ncommodity lines of the declaration. Show the amount in dollars and cents separated by \na decimal point. \n\nField No. 127 – Total Safeguards – Show the total safeguard duties amount \ncalculated for all commodity lines of the declaration. Show the amount in dollars and \ncents separated by a decimal point. \n\nField No. 128 – Total Interest – Show the total amount of interest payable on all \ncommodity lines of the declaration, if applicable. Show the amount in dollars and cents \nseparated by a decimal point. \n\nField No. 129 – Total Duties & Taxes with Interest – Show the total duties, taxes and \ninterest payable on all commodity lines of the declaration. This is calculated by adding \nall amounts in fields 114 to 129. Show the amount in dollars and cents separated by a ", @@ -26305,7 +26305,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-10", "marginal_note": "Coding of Customs Accounting Documents (part 43)", - "part": "", + "part": "Coding of Customs Accounting Documents", "division": "", "heading": "", "text": "decimal point. For C type CADs without RPP, the amount in this field must match the \namount of payment provided to the CBSA in order for the goods to be released. \n\n105 \n\nField No. 131 – Warehouse In – Show the unique number identifying the destination \nCustoms Bonded Warehouse for the CAD transaction being submitted, if applicable. \n\nField No. 132 – Warehouse Out – Show the unique number identifying the source \nCustoms Bonded Warehouse for the CAD transaction being submitted, if applicable. \n\n106 \n\nReferences \nConsult these resources for further information. \nApplicable legislation \nCustoms Tariff \nAccounting for Imported Goods and Payment of Duties Regulations \nAgriculture and Fishing Property (GST/HST) Regulations \nCustoms Act \nExcise Act, 2001 \nExcise Tax Act \nSelect Luxury items Tax Act \nPublications Supplied by a Registrant (GST/HST) Regulations \nForeign Missions and International Organizations Act \nMail and Courier Imports (GST/HST) Regulations \nNon-taxable Imported Goods (GST) Regulations \nSpecial Import Measures Act \nTemporary Importation (Tariff Item No. 9993.00.00) Regulations \nValue of Imported Goods (GST/HST) Regulations \nSuperseded memoranda D \nMemorandum D17-1-10 Coding of Customs Accounting Documents November 28, \n2012 \nIssuing office \nRegulatory Trade Programs Division \nTrade and Anti-dumping Programs Directorate \nCommercial and Trade Branch \n107 \n\nContact us \nFor more information, within Canada call the Border Information Service at 1-800-461-\n9999. From outside Canada call 204-983-3500 or 506-636-5064. Long distance \ncharges will apply. Agents are available Monday to Friday between 07:00 – 20:00 ET \nand Saturday, Sunday and Federal statutory holidays from 10:00 to 18:00 ET. TTY is \nalso available within Canada: 1-866-335-3237.", @@ -26377,7 +26377,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-13", "marginal_note": "Interim Accounting (Provisional Documentation) (part 1)", - "part": "", + "part": "Interim Accounting (Provisional Documentation)", "division": "", "heading": "", "text": "Memorandum D17-1-13: Interim Accounting (Master Provisional Entry) \nISSN 2369-2391 \nOttawa, November 18, 2024 \nThis memorandum outlines and explains the policies and procedures relating to the release and \naccounting for goods qualifying for a Master Provisional Entry (MPE) into Canada. \nOn this page \n Updates made to this D-memo \n Definitions \n Guidelines \n References \n Contact us \n Related links \nUpdates made to this D-memo \nThis Memorandum has been revised to reflect changes as a result of the Canada Border Services Agency \n(CBSA) Assessment and Revenue Management (CARM) project. Get more information relating to the \nCARM Client Portal (CCP), registering or logging into a portal account. \nDefinitions \nCARM Client Portal (CCP) \nA self-service online tool that facilitates the accounting and revenue management processes with the CBSA. \n\nCommercial Accounting Declaration (CAD) \nThe customs document used to account for goods imported into Canada. \n\nRelease on Minimum Documentation (RMD) \nA procedure that allows importers/owners or brokers to obtain a release of goods based on minimum \ndocumentation \n\nGuidelines and General Information \n1. In certain situations, at the time of importation the final value for duty of goods cannot be \nestablished. In such cases, goods may be released using the interim accounting provisions of \nsubsection 32(2) of the Customs Act (the Act), provided the conditions of sections 14 and 15 of \nthe Accounting for Imported Goods and Payment of Duties Regulations, are met. \n\n2. The following goods can be imported using a Master Provisional Entry (MPE): \n(a) Plans, drawings, and blueprints imported for use in a construction project or facility installations \nin Canada; \n(b) Large installations of systems, machinery, and equipment imported for use in the installation; \n(c) Military equipment imported by the Department of National Defence; and \n(d) Material, components, and parts imported by the Department of National Defence for use in the \nrepair, maintenance, modification, and testing of such equipment. \nNote: For information on methods to be used to determine the value for duty of information-based \nproducts such as plans, drawings and blueprints, refer to Memorandum D13-11-\n2: Value for Duty of Certain Information-based Products and sections 48 to 53 of the Act. \nFor greater certainty on origin, tariff classification or value for duty clients may submit an \napplication for a Ruling from the CBSA. The procedures are outlined in Memorandum D11-4-16: \nAdvance Rulings under Free Trade Agreements, Memorandum D11-11-1: National Customs \nRulings (NCR), and Memorandum D11-11-3: Advance Rulings for Tariff Classification. \n3. In accordance with the Accounting for Imported Goods and Payment of Duties Regulations, clients \ncan use a provisional entry provided they seek CBSA approval in advance of importation. The \nclient must submit a request via the CARM Client Portal (CCP) that meets the requirements as ", @@ -26395,7 +26395,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-13", "marginal_note": "Interim Accounting (Provisional Documentation) (part 2)", - "part": "", + "part": "Interim Accounting (Provisional Documentation)", "division": "", "heading": "", "text": "described in this memorandum. \n\nProgram Requirements \n4. To apply for authorization to use interim accounting the importer/owner or broker must submit a \nMaster Provisional Authorization request using the CARM Client Portal (CCP). \n\n5. Once a Master Provisional Authorization request has been submitted, a case number will be \ngenerated and the importer/owner or broker must upload documents providing the following \ninformation: \n\na) a letter detailing the project/installation; \nb) the project timeframe (i.e. start/end dates); \nc) specific location of the project and the port of entry where the majority of shipments will be \nreleased; \nd) a complete copy of the accepted contract; \ne) the responsibilities of contracting parties; \nf) the ownership of the project; and \ng) a complete component breakdown of the goods being imported \n\nNote: Additional requirements apply when importing goods subject to the Special Import \nMeasures Act (SIMA) on a MPE. The Measures in Force contains information regarding \ngoods currently subject to SIMA and is updated as necessary to reflect the status of SIMA \nduty liability. Contact the Trade and Anti-dumping Programs Directorate at the following \nemail address for additional information. Email: SIMA_Compliance-\nObservation_LMSI@cbsa-asfc.gc.ca \n\n6. Details on how to complete the Master Provisional Authorization request can be found in the “User \nguide - Create a Master Provisional request” available here Onboarding documentation - CARM. \n\n7. Once received, the CBSA will assign the request to the CBSA Trade Operations office nearest to \nwhere the majority of shipments will be released. The CBSA Trade Operations office may request \nsupplementary information to complete the review of the request. \n\n8. Before making final decision, CBSA Trade Operations will review the information to ensure that the \nconditions for tariff classification, origin or value for duty are met. \n\n9. If all conditions are met, a letter of authorization will be issued to the client via the CCP, granting \nthe use of the Master Provisional Entry for the timeframe specified. \n\nAccounting Requirements \n10. Once authorized, the importer/owner or broker must present the Master Provisional Entry by using \na C -type Commercial Accounting Declaration (CAD) as outlined in Memorandum D17-1-5: \nAccounting for Commercial Goods. The case number of the Master Provisional Authorization \nmust be included with the CAD when presented to the CBSA. \nNote: The CAD is provided to the CBSA before or upon the arrival of the first shipment into \nCanada. The documentation provided with the CAD must include a copy of the CBSA letter of \nauthorization, as well as all supporting documentation necessary to meet the requirements \nregarding imported goods as detailed in Memorandum D17-1-4: Release of Commercial Goods. \n11. In accordance with section 12 of the Accounting for Imported Goods and Payment of Duties ", @@ -26413,7 +26413,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-13", "marginal_note": "Interim Accounting (Provisional Documentation) (part 3)", - "part": "", + "part": "Interim Accounting (Provisional Documentation)", "division": "", "heading": "", "text": "Regulations, the importer/owner or broker must pay the total amount of duties and taxes payable at \ntime of release. \n\n12. If the client is a release prior to payment (RPP) program participant with a sufficient security \ndeposit, the goods may be released and payment of duties and taxes owing must be made in full \nby the due date of the statement of adjustment (SOAdj). \n\n13. All shipments pertaining to the CAD must be transported by a carrier with a valid carrier code. As \nsubsequent shipments are imported, they will be entitled to the Release on Minimum \nDocumentation (RMD) procedure as \"value included\" against the original CAD. These shipments \nare released without formal accounting; however, the CBSA controls the shipments through copies \nof the RMD package and periodic monitoring by the CBSA Trade Operations office monitoring the \ncase. \n\nNote: When goods are subject to SIMA duties, the RMD package must include a detailed product \ndescription of the shipment. \n14. Before every release, a copy of the complete release package must be uploaded by the client to \nthe existing Master Provisional Authorization case via the CCP following the steps in “User Guide - \nUpload documents” found here Onboarding documentation - CARM. \n\n15. Where goods have been released under RMD procedures and the importer/owner or broker has \nused, in error, a transaction number other than the number applied to the Master Provisional CAD, \nthe incorrect transaction number should not be used for an accounting declaration in CARM. The \nImporter/owner or broker must inform the Port of Entry with a corrections to interim accounting \ndocument using Form A48/BSF308 as detailed in Memorandum D17-1-4: Release of Commercial \nGoods. \n\n16. If an importer/owner or broker presents, in error, a final version of the accounting declaration and \npays the duties on a shipment for which provisional procedures have been established, a refund \nclaim for duplicate payment may be accepted, under paragraph 74(1)(d) of the Act, provided it is \nsubmitted as an adjustment in the CCP. Memorandum D17-2-1: Adjusting Commercial Accounting \nDeclarations provides more information on how to adjust a CAD. \n\n17. The regional CBSA Trade Operations office will monitor the use of the MPE on a quarterly basis to \nverify importations. \n\n18. Once the closing date has been reached or the last shipment has been received, the CAD is to be \nadjusted by the client in the CCP for additional payment or refund, as applicable. Such refunds do \nnot include overpayments of GST. Memorandum D17-2-1: Adjusting Commercial Accounting \nDeclarations provides more information on how to adjust a CAD. \n\nNote: The final adjustment must be made in the CCP within 12 months of the date of termination of \nthe construction project, installation or when the last shipment is received as per the Accounting for \nImported Goods and Payment of Duties Regulations and in accordance with the authorization letter. \nTariff Treatment Considerations ", @@ -26431,7 +26431,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-13", "marginal_note": "Interim Accounting (Provisional Documentation) (part 4)", - "part": "", + "part": "Interim Accounting (Provisional Documentation)", "division": "", "heading": "", "text": "19. If importer/owner or broker intends to claim the United States Tariff, the Mexico Tariff, the Canada-\nIsrael Agreement Tariff, or the Chile Tariff for the goods, they must indicate it in their Master \nProvisional Entry application. The application should be supported by the documentation available \nat that time. \n\n20. If the CBSA Trade Operations cannot reasonably determine that all the goods meet the rules of \norigin and conditions to qualify for use of the United States Tariff, the Mexico Tariff, the Canada-\nIsrael Agreement Tariff, or the Chile Tariff, additional security will be required to cover duties that \nwould otherwise be payable under the Most-Favoured Nation (MFN) tariff treatment or other \napplicable tariff treatment. \n\n21. If the use of the United States Tariff, the Mexico Tariff, the Canada-Israel Agreement Tariff, or the \nChile Tariff is acceptable and is claimed on the CAD, the importer/owner or broker must submit a \nvalid Certificate of Origin for review by the CBSA, to be provided with the Master Provisional \nAuthorization request. The origin of the goods will be reviewed at the closing date and adjusted, if \nnecessary. \n\n22. Paragraph 74(1)(c.1) of the Act stipulates a four-year time frame for Canada–Chile Free Trade \nAgreement (CCFTA) goods. For more information on refunds, refer to Memorandum D6-2-\n3: Refund of Duties. \nReferences \nRefer to these resources for further information: \nTCP guide on MPEs \nCARM CCP Info on RPP \nApplicable legislation \n Customs Act \n Accounting for Imported Goods and Payment of Duties Regulations \n\nSuperseded memoranda D \nD17-1-13 dated January 6, 2016 \nIssuing office \nRevenue Assessment Unit \nRegulatory Trade Programs Division \nTrade and Anti-dumping Programs Directorate \nCommercial and Trade Branch \nContact us \nContact border information services \nRelated links \n\n documentation or information to support instructions \n related D-memos \n User Guides Onboarding documentation - CARM \n Memorandum D6-2 :, Refund of Duties \n Memorandum D13-11-2: Value for Duty of Certain Information-based Products \n Memorandum D17-2-1: Adjusting Commercial Accounting Declarations \n Memorandum D17-1-4: Release of Commercial Goods \n Memorandum D17-1-5: Registration, Accounting and Payment for Commercial Goods", @@ -26449,7 +26449,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-21", "marginal_note": "Plain language summary", - "part": "", + "part": "Maintenance of Records in Canada by Importers", "division": "", "heading": "", "text": "Target audiences: Couriers; customs brokers; anyone importing eligible commercial and casual goods. Key content: Importer books and records; resident and non-resident importer; electronic record; place of business; compliance verification. Keywords: Record, place of business, verification, BSF900, CARM.", @@ -26467,7 +26467,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-21", "marginal_note": "On this page", - "part": "", + "part": "Maintenance of Records in Canada by Importers", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Guidelines and General Information Importer Records Obligations Non-resident Importers Agreement to Maintain Records Elsewhere than the Place of Business in Canada Imaged and Microfilmed (Electronic) Records Electronic Data Processed Records Availability for Inspection and Delivery Non-compliance Additional Information\n- References", @@ -26485,7 +26485,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-21", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Maintenance of Records in Canada by Importers", "division": "", "heading": "", "text": "1. This memorandum has been revised to update the Canada Border Services Agency (CBSA) policy concerning the requirements regarding the maintenance of records, in and outside of Canada.\n2. The template of the Agreement to Maintain Records Outside of Canada was changed to the Agreement to Maintain Records Elsewhere than the Place of Business in Canada to include all scenarios where the records are not kept at the place of business in Canada.", @@ -26503,7 +26503,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-21", "marginal_note": "Guidelines and General Information", - "part": "", + "part": "Maintenance of Records in Canada by Importers", "division": "", "heading": "", "text": "Importer Records Obligations\n1. Record-keeping requirements for imported commercial goods apply to non-resident and resident importers, owners or consignees of the goods, including exporters abroad who ship commercial goods to themselves in Canada.\n2. At a minimum, importers are required to keep, for the period of six years following the importation of the commercial goods, all records that relate to the origin, marking, purchase, importation, costs and value of the commercial goods; payment for the commercial goods; the sale or other disposal of the commercial goods in Canada; and any application for an advance ruling made under section 43.1 of the Customs Act (the Act) in respect of the commercial goods. A record is defined to include an account, an agreement, a book, a chart or table, a diagram, a form, an image, an invoice, a letter, a map, a memorandum, a plan, a return, a statement, a telegram, a voucher, and any other proof containing information, whether in writing or in any other form. In addition to these requirements, the Imported Goods Records Regulations (the Regulations) also require additional records be kept for various specific entities and in various scenarios.\n3. Generally, an importer is required to maintain records at its place of business in Canada. A place of business generally means “any premises, facilities or installations used for carrying on the business of the enterprise whether or not they are used exclusively for that purpose. A place of business may also exist where no premises are available or required for carrying on the business of the enterprise and it simply has a certain amount of space at its disposal. It is immaterial whether the premises, facilities or installations are owned or rented by or are otherwise at the disposal of the enterprise, and place of business may be situated in the business facilities of another enterprise.”\n4. However, an importer may submit an application through the CBSA CARM Client Portal requesting authorization to maintain records at a location in Canada other than its place of business. For details on how to apply through the CARM Client Portal, please see paragraph 8 . The agreement must identify the corporate address(es) – the address registered for tax purposes, those of the place(s) of business as well as the business address where the records will be maintained and how the location relates to the importer (e.g., accountant's office, customs broker office). If the records are kept at more than one location in Canada, they have to be integral at no less than one of the locations or a portal must be in place to access the records electronically. Note that in order to respect the above requirements, PO boxes and mail forwarding services will not be accepted.\nNon-resident Importers\n5. Non-resident importers have the same obligations as any resident importer, owner or consignee of imported goods.\n6. Non-resident importers usually do not maintain a place of business in Canada but may forward records to a licensed customs broker who prepares accounting documents on their behalf, pays duties, takes delivery of the goods, and arranges delivery based on their instructions. A licenced customs broker, accountant, or other authorized agent may be designated by a non-resident importer to maintain its records in Canada. For details on how to apply through the CARM Client Portal, please see paragraph 10 . Among other things, the application must indicate the corporate address(es), those of the place(s) of business, and the business address where the records will be maintained as well as the agent's name and relationship to the importer.\n7. It should be noted that when the CBSA authorizes such requests for an agent to maintain records, the importer continues to be responsible for all of the legislative requirements of subsections 40(1) and 43(1) of the Act and related regulations.\n8. After May 13, 2024 , import and export business accounts for both resident and non-resident importers will not be issued unless the Agreement to Maintain Records Elsewhere than the Place of Business in Canada (BSF900) has been approved through the CARM Client Portal. See paragraph 10 below for application details.\nAgreement to Maintain Records Elsewhere than the Place of Business in Canada\n9. Importers may submit a request to the CBSA for an authorization to maintain records at a location other than their place of business in Canada or outside of Canada, specifically in the United States of America or in Mexico, or to designate an agent to keep records on their behalf.\n10. An Agreement to Maintain Records Elsewhere than the Place of Business in Canada has to be completed and submitted through the CBSA Assessment and Revenue Management (CARM) Portal, which can be accessed through the following hyperlink: CARM Client Portal - CARM (canada.ca) . All relevant supporting documentation must also be uploaded through the Portal.\na) New importers will have to complete the Agreement to Maintain Records Elsewhere than the Place of Business in Canada (BSF900) when registering for their Import and export business account.\nb) Legacy importers will have to update their program account in CARM and add a Books and Records address to their profile.\n11. The Agreement to Maintain Records Elsewhere than the Place of Business in Canada (BSF900) is accessible via the request application in CARM Client Portal or via the CBSA website at the following hyperlink: BSF900 .\n12. Note that in order to respect the place of business requirements, Post Office boxes and mail forwarding services will not be accepted as a business address.\n13. The CBSA regards the authorization to keep records at a place other than the place of business (whether inside or outside of Canada) as the granting of a privilege. Non-compliance will be addressed by the cancelation of the agreement and administrative penalties may be applied.\n14. Once a request has been reviewed and the information contained therein deemed to be adequate, the CBSA will issue an approval letter. The approval letter must be kept by the company in their records as proof of the agreement with the CBSA to maintain the books and records outside of the place of business in Canada.\nImaged and Microfilmed (Electronic) Records\n15. Where records are maintained in an electronic format, the imaging or microfilming program must adhere to the National Standards of Canada, CAN / CGSB -72.34-2017, Electronic Records as Documentary Evidence. This Standard is available from the Canadian General Standards Board website .\nElectronic Data Processed Records\n16. Electronic records are recognized as records of account, provided the medium can be related back to the supporting source documents or hard copy documents and is supported by a system capable of producing an accessible and readable copy on demand.\n17. All records of account (including source documents) available in paper format must be kept, except where an acceptable electronic format identified in paragraph 15 is in place.\n18. The CBSA eManifest and CARM Client Portal users are required to retain separate records in respect of imported goods in accordance with the information provided in this memorandum. The eManifest and CARM Client Portals are not to be used for record-keeping.\n19. Records kept in the United States of America or in Mexico and accessed electronically are not considered to be records in Canada. However, where records are maintained electronically at a server located outside of Canada, more specifically in the United States of America or in Mexico, a copy of the records may be accepted, provided these are made available to the CBSA in Canada or at a location designated by the Minister in an electronically readable and useable format.\nAvailability for Inspection and Delivery\n20. The records referred to in sections 2 and 3 of the Regulations shall be kept in such a manner as to enable a CBSA officer to perform detailed audits and verifications to obtain, or verify the information upon which a determination of the amount of the duties paid or payable was made.\n21. In accordance with subsection 43(1) of the Act , the Minister may, for any purpose related to the administration or enforcement of the Act, require from any person the production of any record, book, letter, account, invoice, proof of payment, ledgers, journal entries, statement (financial or otherwise), or other document at a place, and within the time specified therein.\n22. In addition to granting access to the records, the importer must provide access to key personnel who can deliver explanations on the information provided.\nNon-compliance\n23. Where it is determined that an importer has failed to comply with any of the requirements for the maintenance of records, the importer will be requested to fulfill these requirements within a reasonable period of time. If an importer fails to comply with the requirements of record maintenance under subsection 40(1) of the Act , the CBSA may:\n- assess Administrative Monetary Penalty System ( AMPS ) penalties in accordance with subsection 109.1(1) of the Act ;\n- cancel the Agreement to Maintain Books and Records Outside of the Place of Business in Canada; or\n- detain under the authority of section 41 of the Act , any goods imported by the importer until the importer has complied with the requirements.\n24. Where a person who is required by subsection 40(1) of the Act to keep records, other than a person referred to in section 3.1 of the Regulations , has not kept records or has been requested to provide records in accordance with subsection 43(1) of the Act and fails to do so, preferential tariff treatment may be denied or withdrawn for the commercial goods that are the subject of those records.\nAdditional Information\nFor more information, e-mail the CBSA at cm-go@cbsa-asfc.gc.ca .", @@ -26521,7 +26521,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-1-21", "marginal_note": "References", - "part": "", + "part": "Maintenance of Records in Canada by Importers", "division": "", "heading": "", "text": "Issuing office:\nTrade and Anti-dumping Programs Directorate\nApplicable legislation\n- Customs Act\n- Imported Goods Records Regulations\nOther Reference\nCAN / CGSB -72.34-2017, Electronic Records as Documentary Evidence\nSuperseded D memorandum\nD17-1-21 as of August 2021", @@ -26539,7 +26539,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-1", "marginal_note": "Adjusting Commercial Accounting Declarations (part 1)", - "part": "", + "part": "Adjusting Commercial Accounting Declarations", "division": "", "heading": "", "text": "Memorandum D17-2-1: Adjusting Commercial \nAccounting Declarations \nISSN 2369-2391 \nOttawa, October 21, 2024 \n\nThis memorandum outlines the policy and procedures for submitting an adjustment for \ncommercial goods accounted for on a Commercial Accounting Declaration (CAD) or on a Form \nE14, CBSA Postal Import Form. \n\nThe contents of this memorandum may not conform to all accessibility requirements. \n\nOn this page \n\n Updates made to this D-memo \n Definitions \n Guidelines \no Reasons for submitting an adjustment \no Submitting an adjustment \no Processing of an adjustment \no Payment \no Refunds of GST \no Interest \no Statement of Adjustment (SoAdj) \no Record of Intent (ROI) \no Split-line adjustments \no Mass adjustments \no Adjustments following a compliance verification \no Courier Low Value Shipment (CLVS) adjustments \no Submitting a paper CAD adjustment \no Adjustments to goods imported by mail \n Appendix A: Reason codes \n Appendix B: Instructions for completing Form BSF945 when submitting an adjustment \nfor goods imported on a Form E14 \n References \n Contact us \n Related links \n\n2 \n\nUpdates made to this D-memo \n\nThis memorandum has been revised to reflect changes as a result of the implementation of \nrelease 3 (R3) of the CBSA Assessment and Revenue Management Project (CARM) including: \n\n• The replacement of Form B3-3, Canada Customs Coding Form and Form B2, Canada \nCustoms - Adjustment Request with the Commercial Accounting Declaration (CAD). \n• The replacement of the Detailed Adjustment Statement (DAS) with the Statement of \nAdjustment (SoAdj). \n• The introduction of the mass adjustment process, which replaces the former Blanket B2 \nprocess. \n• The introduction of the recap sheet for goods imported under the Courier Low Value \nShipment (CLVS) Program and accounted for on a consolidated Type F CAD. \n• The introduction of the Record of Intent mechanism in CARM, which allows an importer \nor their authorized representative to protect their legislative time limits while an \nadjustment is under review by the CBSA. \n• Changes to the payment due date for adjustments to reflect the new billing cycle. \n\nDefinitions \n\nCARM Client Portal (CCP) \nA self-service online tool that facilitates the accounting and revenue management processes \nwith the CBSA. \n\nCommercial Accounting Declaration (CAD) \nThe customs document used to account for goods imported into Canada after CARM Release \n3 (R3). It acts as a single accounting declaration record for the goods, and all adjustments are \nprocessed as subsequent versions of the declaration. \n\nCourier Low Value Shipment (CLVS) Program \nA program that streamlines the reporting, release and accounting procedures for goods \nimported by an approved courier with an estimated value for duty not exceeding $3,300 \nCanadian dollars, which are not controlled, prohibited or regulated by an Act of Parliament. \n\nElectronic Data Interchange (EDI) ", @@ -26557,7 +26557,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-1", "marginal_note": "Adjusting Commercial Accounting Declarations (part 2)", - "part": "", + "part": "Adjusting Commercial Accounting Declarations", "division": "", "heading": "", "text": "A service that allows clients to electronically transmit their import or export data and payments \nto the CBSA. \n\nForm B2, Canada Customs – Adjustment Request \nThe customs document used to request an adjustment to an accounting declaration for \ncommercial goods before CARM R3. \n\nForm B3, Canada Customs Coding Form \nThe customs document used to account for goods imported into Canada before CARM R3. \n\n3 \n\nForm BSF945, Exception Commercial Accounting Declaration – Adjustment \nThe paper customs document used to request an adjustment to an accounting declaration that \nis to be submitted in exceptional circumstances, as per section 2.2(2) of the Accounting for \nImported Goods and Payment of Duties Regulations. \n\nForm E14, CBSA Postal Import Form \nThe customs document used to account for goods imported by mail with a value of $3,300 or \nless. \n\nLegislative issue \nThe legislative authority associated with the adjustment request (e.g., section 74(1) (c.1) or \n32.2(2) of the Customs Act). \n\nMass adjustment \nAn adjustment to two or more commercial accounting declarations (CADs) for the same \nlegislative issue for up to three reasons, submitted at once using the CCP, or submitted via \nEDI/API referencing the same mass adjustment case number. \n\nReason \nThe description of the circumstances for which an adjustment is being requested (e.g. change \nof origin, tariff classification, value for duty). \n\nReason code \nThe code provided in CARM when making a change to an accounting declaration, which \ncorresponds to the applicable legislative issue and reason for the request (e.g. R2-74-1-E.TC \nis provided when requesting a refund as a result of a tariff classification change). \n\nTrade Chain Partner (TCP) \nFor the purposes of this memorandum, the entity who is submitting the adjustment request, \nwhich may include the importer or their authorized representative. \n\nRecord of Intent (ROI) \nA mechanism in CARM that enables TCPs to inform the CBSA of their intent to submit an \nadjustment to a CAD that is already being reviewed by the CBSA under the adjustment \nprocess. \n\nSplit-line \nAn accounting change that requires one or more commodities accounted for together on one \nCAD line, to be split and accounted for on two or more separate CAD lines. \n\nStatement of Adjustment (SoAdj) \nThe statement issued after an adjustment request has been processed, which provides \ninformation on previous and adjusted transactional details, the change in total duties and/or \ntaxes assessed (if applicable), the legislative authority supporting the change, and appeal \nrights. \n\n4 \n\nRecap sheet \nAn electronic spreadsheet that must be provided when submitting an adjustment for goods \nimported through the CLVS program on a consolidated CAD Type F, supporting the detailed \nchanges relating to each individual shipment being adjusted. \n\nWeb service (API) \nAn application programming interface that facilitates the accounting and revenue management \nprocesses with the CBSA. \n\nGuidelines \n", @@ -26575,7 +26575,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-1", "marginal_note": "Adjusting Commercial Accounting Declarations (part 3)", - "part": "", + "part": "Adjusting Commercial Accounting Declarations", "division": "", "heading": "", "text": "1. This memorandum is to be used as a guide by those preparing and submitting adjustments \nfor commercial goods imported on a Commercial Accounting Declaration (CAD), after the \nimplementation of CARM R3 on October 21,2024. As of this date, the CAD replaces the \nprevious Form B3, Canada Customs Coding Form, and Form B2, Canada Customs – \nAdjustment Request Form. \n\n2. When an adjustment is submitted, the CARM system leverages version management, \ncreating a single accounting declaration record. When an adjustment is accepted it will be \ntreated as the next version of the CAD. \n\n3. An adjustment may be submitted by an importer or an authorized representative, such as a \ncustoms broker or third party consultant, to which the importer has granted delegated authority \nto act on their behalf. For more information on delegated authority, refer to Memorandum D1-\n6-1, Authority to Act as Agent. \n\n4. This memorandum does not include information on how to submit an adjustment for goods \nwhich have been accounted for prior to the implementation of CARM R3 on a Form B3, \nCanada Customs Coding Form. For information on how to submit an adjustment to a Form B3, \nrefer to Memorandum D17-2-4, Preparation and Presentation of Pre-CARM Adjustments. \n\n5. This memorandum does not include information on how to submit an adjustment for a \nbusiness number change. Information on how to request a business number change can be \nfound in Memorandum D17-2-3, Business Number Changes and Commercial Accounting \nDeclaration Withdraw Requests. \n\n6. All commercial adjustments must be processed using a CAD in CARM, including those \naccounted by mail on a Form E14, CBSA Postal Import Form. This memorandum includes \ninstructions on how to submit a request when goods have been accounted for using this form. \n\n7. Not all adjustment requirements and processing instructions outlined in the memorandum \napply to importers enrolled in the Customs Self-Assessment (CSA) program. For information \non CSA adjustments, refer to Memorandum D23-3-1, Customs Self-Assessment for Importers. \n\n5 \n\nReasons for submitting an adjustment \n\n8. There are many reasons a TCP could submit an adjustment request to the CBSA. Although \nthis is not an exhaustive list, some examples include: \n\na) The TCP has discovered an error in the origin, tariff classification, or value for duty of \nthe goods and is making a voluntary amendment to their original declaration, as per \ntheir obligation under section 32.2 of the Customs Act. For more information regarding \n\"reason to believe\" and the obligation to self-adjust, refer to Memorandum D11-6-6, \nReason to Believe and Corrections to the Declaration of Origin, Tariff Classification, \nand Value for Duty. \n\nb) The TCP is submitting amendments to their declarations as a result of trade \ncompliance verification. For more information on these types of adjustments, refer to \nMemorandum D11-6-10, Reassessment Policy. \n", @@ -26593,7 +26593,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-1", "marginal_note": "Adjusting Commercial Accounting Declarations (part 4)", - "part": "", + "part": "Adjusting Commercial Accounting Declarations", "division": "", "heading": "", "text": "c) The TCP wishes to apply for a refund under section 74 or 76 of the Customs Act. For \nmore information on the refund of duties on commercial importations, refer to \nMemorandum D6-2-3, Refund of Duties. \n\nd) The TCP is making a request for re-determination of provisional duty assessed by the \nCBSA under Special Import Measures Act (SIMA). For more information on this \nprocess, please refer to Memorandum D14-1-3, Re-determinations and Appeals Under \nthe Special Import Measures Act. \n\ne) The TCP is correcting a declaration of tariff classification involving diverted goods. \nDiversion occurs when goods have been accounted under a conditional relief tariff \nitem and are used or disposed of in a manner other than that specified in the \nconditional relief tariff item declared on the CAD. The Diversion of Imported Goods \nExemption Regulations specify certain instances in which diversions need not be \nreported. \n\nNote: The importer is legally responsible for reporting any diversion of goods from the \npurpose for which relief was granted. For more information on the diversion of goods, \nrefer to Memorandum D11-8-5, Conditional Relief Tariff Items. \n\nf) The TCP wishes to amend a declaration containing minor clerical or typographical \nerrors in the invoice quantity, vendor's name, or vendor’s address. Errors are not to be \nconsidered clerical or typographical under the following circumstances: \n\nI. When revenue changes are involved; \nII. When there is a change in the tariff classification number, whether or not the \nrates are the same; \nIII. When there is a change in value for purposes of the CBSA, whether or not the \ngoods are dutiable; and, \n\n6 \n\nIV. To change the importer's name or business number. For details on submitting \nadjustment requests of this nature, refer to Memorandum D17-2-3. \n\nSubmitting an adjustment \n\n9. An adjustment to a CAD may only be made after the payment due date and within the \nlegislative time frame. Changes required before the payment due date may be submitted as a \ncorrection, as per Memorandum D17-1-5, Accounting for Commercial Goods. \n\n10. An adjustment may be submitted by a TCP using the CARM Client Portal (CCP), Electronic \nData Interchange (EDI) or Web service (API). \n\n11. To transmit using EDI or API, TCPs should contact the CARM Client Support Help Desk \nonline or by phone at 1-800-461-9999. \n\n12. To make an adjustment using the CCP, the TCP selects the CAD and edits any field \nrequiring a change. These changes will be validated and if accepted, will create a new version \nof the CAD. \n\n13. To make an adjustment using an EDI connection or API, the TCP must transmit the entire \nCAD again in full, with changes to the fields requiring an adjustment. Upon receipt, a response \nmessage will be generated and returned to the TCP confirming acceptance or errors. \n\n14. Adjustments require a reason code, which is linked to a legislative authority and reason for ", @@ -26611,7 +26611,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-1", "marginal_note": "Adjusting Commercial Accounting Declarations (part 5)", - "part": "", + "part": "Adjusting Commercial Accounting Declarations", "division": "", "heading": "", "text": "the change. For a list of reason codes, refer to Appendix A - Reason Codes. \n\n15. Up to three different reason codes may be provided. Issues that involve SIMA however, \nare to be submitted as a request for re-determination through the CCP. For more information \non how to request a re-determination of SIMA see Memorandum D14-1-3. \n\n16. Changes to the CAD transaction number, release office, or the release date require a CAD \nwithdraw request, and the resubmission of a new CAD. For more information on submitting a \nCAD withdraw request, refer to Memorandum D17-2-3. \n\n17. Supporting documentation is required for all changes resulting in refunds during the \nadjustment period and must be uploaded via the CCP. When submitting documents, the CCP \ncan accommodate up to 45 MB per file, to a maximum of 150 MB per submission. Only 10 files \ncan be submitted at a time. If the TCP needs to submit more than this, they can make multiple \nsubmissions. \n\n18. Supporting documentation for adjustments resulting in a refund must be received no later \nthan 11:59:59 PM EST on the same day the adjustment is submitted. Adjustments resulting in \na refund that are submitted without supporting documentation, will be rejected by the CBSA \nand legislative time limits will not be protected. \n\n7 \n\n19. To ensure that an adjustment is not rejected for missing supporting documentation, it is \nrecommended that TCPs submitting an adjustment via the CCP, upload their documents at the \ntime of submission. For TCPs submitting an adjustment via EDI or API, it is recommended that \nsupporting documents be uploaded in the CCP before the adjusted version of the CAD is \nsubmitted via EDI or API. \n\nProcessing of an adjustment \n\n20. After an adjustment to a CAD is submitted and passes validation, it may be referred to a \nCBSA officer for further review before a decision is rendered. \n\n21. If the adjustment request does not require review by a CBSA officer, the TCP will receive a \nmessage confirming acceptance of the adjustment request. This means that the version \nsubmitted by the TCP will be considered the latest version of the CAD. \n\n22. If the adjustment request requires review by a CBSA officer, a message will indicate that \napproval is pending. This means that the CAD is subject to change following the CBSA \nofficer’s decision, and what the TCP submitted may not reflect the final version of the CAD. \n\n23. If upon review of the adjustment, the CBSA officer discovers that the adjustment request \nhas provided a reason code with the incorrect legislative authority, the request will be rejected. \n\n24. If the CBSA officer requires additional information and/or supporting documentation from \nthe TCP to determine if legislative requirements are met, the CBSA officer may send a request \nto the TCP through the CCP or other channel (e.g. phone, email) at their discretion. The TCP \ncan reply back to the officer and/or upload the information/documentation to the CAD via the ", @@ -26629,7 +26629,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-1", "marginal_note": "Adjusting Commercial Accounting Declarations (part 6)", - "part": "", + "part": "Adjusting Commercial Accounting Declarations", "division": "", "heading": "", "text": "CCP as directed. Failure to provide the requested documentation within the established time \nframe, will result in the request being rejected. \n\n25. Following the review of the request and any required documentation, the CBSA officer will \nprocess the request by either accepting, rejecting, or denying the adjustment request. \n\n26. If an adjustment request is rejected by the CBSA, a new CAD version is created, \nreplicating the version that was on file before the adjustment request was submitted by the \nTCP. For example, if an adjustment is submitted to CAD version 1, and it is rejected by a \nCBSA officer, the TCP’s request (CAD version 2) will show as “rejected” in the CCP, and CAD \nversion 3 will be created, mirroring what was on CAD version 1. CAD version 3 will show as \n“approved”. \n\n27. Adjustments that are denied will be processed the same way those that are rejected, \nwhereby the version that was submitted by the TCP will appear as “rejected” and a new \nversion will be created and show as “approved”. To differentiate between a rejection and a \ndenial the TCP must refer the reason code on the SoAdj. \n\n8 \n\n28. A CBSA officer may also partially accept a request by approving one or more of the \nrequested changes, and denying others. When this occurs, the version the TCP submitted will \nshow as “approved”. To TCP will be able to identify the changes that were denied, by \nreviewing the fields that the CBSA corrected back to the original values, the appropriate denial \nreason code(s), and the officer’s comments on the SoAdj explaining the partial approval. \n\n29. There is no corresponding EDI message sent after the CBSA officer processes the \nadjustment. Therefore, in all cases where a CBSA officer processes the request, the TCP must \naccess the CCP and review the decision. If an adjustment request is partially accepted or fully \ndenied, the TCPs can obtain the latest version of the CAD via API. \n\n30. Once processing is complete, the CARM system will: \n\na) post the updated duties and taxes, along with any applicable interest to the importer’s \naccount; \nb) assign a payment due date based on the date of posting; and, \nc) issue a Statement of Adjustment (SoAdj). \n\n31. When a CAD has been rejected, the SoAdj will appear on the version that was rejected. \n\n32. The CAD may be further reviewed by the CBSA once it has been posted. Pursuant to \nsection 59 of the Customs Act, a CBSA officer may re-determine or further re-determine the \norigin, tariff classification, and/or value for duty of imported goods at any time within four years \nafter the date of the determination, or within such further time as may be prescribed \n\nPayment \n\n33. The payment due date for adjustments resulting in an amount owing to the CBSA will be \nbased on the date the adjustment is posted, and will follow the standard billing cycle. This \nmeans that adjustments posted between the 18th of month 1 and the 17th of month 2 will be ", @@ -26647,7 +26647,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-1", "marginal_note": "Adjusting Commercial Accounting Declarations (part 7)", - "part": "", + "part": "Adjusting Commercial Accounting Declarations", "division": "", "heading": "", "text": "due 10 weekdays after the 17th of month 2. For more information on payment due dates, refer \nto Memorandum D17-5-1, Payment of Duties and Taxes on Imported Commercial Goods. \n\nRefunds of GST \n\n34. The CBSA will accept adjustment requests and render decisions for GST refund requests, \nwhere GST has been overpaid when accounting for imported commercial goods on a CAD. \nThe CBSA however, will not issue a credit for the GST refund to the importer's account. \nImporters who are GST registrants will receive the refund as an input tax credit from the \nCanada Revenue Agency (CRA). Information on input tax credits from the CRA can be found \non the CRA's website. TCPs who are non-GST registrants can submit Form GST 189, General \nApplication for Rebate of GST/HST, along with their SoAdj from the CBSA, to the CRA to \nrequest their refund. \n\n9 \n\nInterest \n\n35. If an adjustment results in an amount owing to the CBSA, interest will be calculated and \nadded to the amount owing. If the adjustment results in a refund to the importer, and the \nadjustment is not processed within 90 days, the CARM system will calculate interest beginning \nthe 91st day after the claim was successfully submitted in the CARM system. \n\n36. For more information on the application of interest, refer to Memorandum D11-6-5, Interest \nand Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and \nDuty Relief. \n\nStatement of Adjustment (SoAdj) \n\n37. A SoAdj is generated to notify TCPs of a decision made in response to an adjustment they \nhave submitted or when a CBSA-initiated review of a CAD results in an adjustment. This \nstatement could constitute notice of refund, a non-revenue change, or a request for payment. \n\n38. The SoAdj is available on the CCP and captures the result of the adjustment, including \ninformation on previous and adjusted transactional details, the change in total duties and/or \ntaxes assessed (if applicable), the legislative authority supporting the change, and the TCP’s \nappeal rights (if applicable). \n\nRecord of Intent (ROI) \n\n39. Whenever an adjustment is being reviewed by the CBSA, the TCP is unable to make \nchanges as the transaction is locked. \n\n40. While an adjustment request is locked, the TCP may submit a Record of Intent (ROI) to \nprotect their legislative time limits related to adjustment submissions and interest calculations. \n\n41. When the CAD is unlocked due to a decision being rendered, the TCP can then submit the \nchanges referencing the ROI. The date identified on the ROI will be used as the filing date for \ninterest calculations. \n\nSplit-line adjustments \n\n42. When a change results in the need to split a CAD line, the TCP must complete a two step \nadjustment process in order to ensure that interest is calculated correctly and that the decision \nis rendered on the correct line. \n\n43. For the first step, the TCP must submit an adjustment to reduce the amounts in the ", @@ -26665,7 +26665,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-1", "marginal_note": "Adjusting Commercial Accounting Declarations (part 8)", - "part": "", + "part": "Adjusting Commercial Accounting Declarations", "division": "", "heading": "", "text": "Quantity and Value for Currency Conversion (VCC) fields on the original line that requires the \nsplit. In the same adjustment, one or more new lines must be created for this same commodity, \nand the total Quantity and VCC amounts of these newly created lines must be equivalent to \n\n10 \n\nthe amounts that are being reduced from the original line. No other change is to be made in \nthis step. \n\n44. Step one is an administrative step that will result in $0 owing in duties, taxes and interest. \nThe reason code for this adjustment must be R3-7-1.Qty. An example of step one is detailed \nbelow. \nCAD Version \nLine \nDescription \nClassification \nQTY \nVCC \nCurrency \nDuties Amount \nDuties Delta \nGST Amount \nGST Delta \nReason Code \nDuties Interest \nGST Interest \nV1 1 Mattresses 9404.90.90.90 5000 500,000 CAD $70,000 N/A $28,500 N/A N/A N/A N/A \nStep 1: Original line QTY and VCC is adjusted. New line is created with same classification, and the QTY and VCC are the amou nts the original line was \nreduced by. \nV2 1 Mattresses 9404.90.90.90 4000 400,000 CAD $56,000 -$14,000 $22,800 -$5,700 R3-7-1.QTY $0.00 $0.00 \n2 Mattresses 9404.90.90.90 1000 100,000 CAD $14,000 $14,000 $5,700 $5,700 R3-7-1.QTY $0.00 $0.00 \n$0 $0 $0.00 $0.00 \n\n45. Once the adjustment from step one has been posted, the TCP can perform step two, which \nrequires that the newly added commodity line(s) be adjusted to reflect the accurate trade data \n(e.g. corrected tariff classification). The reason code that corresponds to the applicable \nlegislative issue and reason for the change must be provided. An example of step two is \ndetailed below. \nCAD Version \nLine \nDescription \nClassification \nQTY \nVCC \nCurrency \nDuties \nAmount \nDuties Delta \nGST Amount \nGST Delta \nReason Code \nDuties \nInterest \nGST Interest \nStep 2: New line is adjusted to reflect correct classification. This change results in additional duties, taxes, and interest owing. \nV3 1 Mattresses 9404.90.90.90 4000 400,000 CAD $56,000 $0.00 $22,800 $0 N/A N/A N/A \n2 Mattresses 9406.90.20.00 1000 100,000 CAD $15,500 $1,500 $5,775 $75 R3-32-2-2.TC $26.88 $1.35 \n$1,500 $75 $26.88 $1.35 \n\nMass adjustments \n\n46. A mass adjustment may be submitted to adjust two or more CADs for the same legislative \nissue for up to three reasons. All reason codes selected must fall under the same issue and \napply to all goods within the mass adjustment. The exception to this is a request to change a \ntariff classification, that may require a change in tariff treatment or country of origin, and two \nissues are involved. \n\n47. A mass adjustment may be submitted via the CCP, EDI or API. \n\n11 \n\n48. To submit a mass adjustment via the CCP, the TCP selects the level of adjustment being \nmade (i.e. general details [header, invoice [sub-header], or commodity [line item]) and the \nCADs that they wish to have the mass adjustment applied to. The field(s) that require an \nadjustment can be changed and this change is applied to all CADs selected in the mass \nadjustment. \n", @@ -26683,7 +26683,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-1", "marginal_note": "Adjusting Commercial Accounting Declarations (part 9)", - "part": "", + "part": "Adjusting Commercial Accounting Declarations", "division": "", "heading": "", "text": "49. To submit a mass adjustment via EDI or API, the TCP must first generate a mass \nadjustment case number using the CCP. The TCP can then re-transmit all of the CADs \nselected for the mass adjustment again in full using EDI or API, with the requested changes \nand include the applicable case number that was generated. CAD’s must be transmitted within \n5 business days of the mass adjustment case number creation. Failure to do so will result in \nclosure of the mass adjustment case by the CBSA. \n\n50. Supporting documentation for each CAD within a mass adjustment is required in situations \nwhere the mass adjustment results in a refund, and less than 25 CADs are being adjusted. \nThe supporting documentation must be uploaded via the CCP no later than 11:59:59 PM EST \non the same day the CADs in the mass adjustment are submitted. \n\n51. When submitting supporting documentation, the CCP can accommodate up to 45 MB per \nfile, to a maximum of 150 MB per submission. Only 10 files can be submitted at a time. If the \nTCP needs to submit more than this, they can make multiple submissions. \n\n52. Supporting documentation for each CAD within a mass adjustment is not required on the \nday of submission, in situations where 25 or more CADs are being adjusted. The TCP must \nhave supporting documentation readily available for all CADs within the mass adjustment, and \nbe able to provide upon request by the CBSA. Failure to provide documentation by the \nassigned deadline may result in rejection of the mass adjustment. \n\n53. When a mass adjustment is processed, each CAD will reflect the changes made on a new \nversion, and each CAD will receive a SoAdj. \n\nAdjustments following a compliance verification \n\n54. Following a CBSA trade compliance verification, an importer may be required to submit \nadjustments within 90 days from the date of the Trade Compliance Verification Report. These \ncorrections may be submitted as individual adjustments or as a mass adjustment. \n\n55. Adjustments submitted as a result of any CBSA verification or review must reference the \ncase number found on the Directed Compliance Letter, Compliance Validation Letter, or Trade \nCompliance Verification Final Report. \n\n12 \n\nCourier Low Value Shipment (CLVS) adjustments \n\n56. For goods imported under the Courier Low-Value Shipment (CLVS) program on a \nconsolidated CAD Type F, a recap sheet must be provided supporting the detailed changes \nrelating to each individual shipment being adjusted. \n\n57. The recap sheet is a TCP generated spreadsheet that contains all of the applicable fields \non the CAD for each shipment and must show both the as declared values from the previous \nversion and the corrected values. \n\n58. A template for the recap sheet can be requested by sending an email to CBSA-\nASFC_Assessment_and_Licensing_Unit@cbsa-asfc.gc.ca. \n\n59. When submitting an adjustment in CARM, the TCP may submit changes to one or more ", @@ -26701,7 +26701,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-1", "marginal_note": "Adjusting Commercial Accounting Declarations (part 10)", - "part": "", + "part": "Adjusting Commercial Accounting Declarations", "division": "", "heading": "", "text": "shipments accounted for within a CAD Type F in a single request, so long as all shipments and \ntheir changes are captured on the recap sheet and are for the same legislative issue and \nreasons. \n\n60. Supporting documentation is required for all changes on the recap sheet resulting in a \nrefund. \n\n61. Adjustments to a CAD Type F may only be made in CARM for commercial goods. \n\n62. Adjustments for non-commercial goods cannot be submitted through CARM and must be \nmade through Form B2G, CBSA Informal Adjustment Request or through CREDITS for \napproved participants. For more information on non-commercial refunds, refer to Memorandum \nD6-2-6, Refund of Duties and Taxes on Non-Commercial Importations. \n\nSubmitting a paper CAD adjustment \n\n63. As per section 2.2 of the Accounting for Imported Goods and Payment of Duties \nRegulations, a TCP must submit a CAD by electronic means, in accordance with the Electronic \nCommerce Client Requirements Document, unless the Minister determines that: \n\na) the infrastructure is inadequate or incompatible with the electronic means set out in \nthe Electronic Commerce Client Requirements Document (e.g. CARM outage of a \nsignificant duration); \n\nb) a natural disaster, a national crisis or any other exceptional circumstance prevents or \nimpedes the use of the electronic means or makes using them unreliable; or \n\nc) it is impracticable for a person, due to circumstances outside of their control, to account \nfor goods by the electronic means. \n\n13 \n\n64. Where a TCP is unable to submit subsequent version of a CAD electronically due these \ncircumstances, a paper CAD adjustment may be submitted using Form BSF945, Exception \nCommercial Accounting Declaration – Adjustment. \n\n65. A Form BSF945 will only be accepted in these situations where a transaction’s legislative’s \ntime limits are within 2 business days of expiry. If the transaction is not within this period, the \nTCP is to refrain from submitting until the outage has been resolved. \n\nNote: Form BSF945 will be uploaded to the CBSA website and linked at a later date \n\n66. To submit a Form BSF945, the TCP is to complete the form with the corrected changes \n(i.e. new version of the CAD) and submit by mail to the applicable address below. Adjustments \nrequesting a refund must include supporting documentation with the form. \n\nFor goods released in the Atlantic, Northern Ontario and Quebec regions, the request must be \nsubmitted to: \n\nCBSA \nTrade Operations Division \nC/O CAD Adjustment Unit \n400 Youville Square, 5th floor \nMontréal, Quebec H2Y 2C2 \n\nFor goods released in the Greater Toronto Area (GTA), Southern Ontario, Prairie and Pacific \nregions, the request must be submitted to: \n\nCBSA \nTrade Operations Division \nC/O CAD Adjustment Unit \n55 Bay Street North, 6th floor \nHamilton, Ontario L8R 3P7 \n\n67. The date in which the form is sent by registered mail or by courier will be deemed to be the ", @@ -26719,7 +26719,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-1", "marginal_note": "Adjusting Commercial Accounting Declarations (part 11)", - "part": "", + "part": "Adjusting Commercial Accounting Declarations", "division": "", "heading": "", "text": "date of filing for the purposes of the prescribed periods under section 74(8) of the Customs \nAct. \n\nAdjustments to goods imported by mail \n\n68. Commercial goods imported by mail that have a value for duty greater than $3,300 must be \naccounted for as a CAD Type C and an adjustment in CARM can be submitted as per the \ninstructions outlined in this memorandum. \n\n69. Commercial goods imported by mail that have a value for duty not exceeding $3,300 will \nbe accounted on a Form E14, CBSA Postal Import Form. To submit an adjustment for \n\n14 \n\ncommercial goods imported on a Form E14, a TCP must submit the following documents to \nthe CBSA: \n\na) A copy of the Form E14 that the goods were accounted for on; \nb) Form BSF945, Exception Commercial Accounting Declaration – Adjustment completed \nas per Appendix B; and \nc) Supporting documentation to substantiate the adjustment request. \n\nNote: Form BSF945 will be uploaded to the CBSA website and linked at a later date \n\n70. These documents must be submitted by mail to the locations below based on where the \ngoods were released. \n\nFor goods released in the Atlantic, Northern Ontario and Quebec regions, the request must be \nsubmitted to: \n\nCBSA \nTrade Operations Division \nC/O CAD Adjustment Unit \n400 Youville Square, 5th floor \nMontréal, Quebec H2Y 2C2 \n\nFor goods released in the Greater Toronto Area (GTA), Southern Ontario, Prairie and Pacific \nregions, the request must be submitted to: \n\nCBSA \nTrade Operations Division \nC/O CAD Adjustment Unit \n55 Bay Street North, 6th floor \nHamilton, Ontario L8R 3P7 \n\n71. The completed Form BSF945 must include a 15 digit business number with an \nimport/export account identifier (RM). For more information on how to register for a business \nnumber or an importer/exporter program account identifier, refer to CARM Client Portal \nonboarding documentation. \n\n72. If approved, the CBSA will create a Pre-CARM As Declared Type F CAD under the \nimporter’s business number in CARM, and process the adjustment against the CAD. \n\n73. A SoAdj will be issued, explaining the decision rendered and any amounts owing or being \ncredited to the TCP’s account as a result of the adjustment. To view the adjustment and \naccount balance, registered importers can login to the CCP. \n\n74. Form B2G, CBSA Informal Adjustment Request can only be used for adjustment requests \nrelated to non-commercial goods. If a Form B2G is received for commercial goods imported on \n\n15 \n\na Form E14, the request will be rejected and the importer will be required to resubmit the \nrequest following the instructions listed above. \n\nAppendix A: Reason codes \n\nThe following reason codes can be used by the TCP when submitting a correction, adjustment, \nbusiness number change, or withdraw request to a CAD. \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nR2-110 Obsolete/surplus Requesting a refund on goods deemed obsolete or \nsurplus under section 110 of the Customs Tariff \nR2-113-1 Drawback – section 89 or ", @@ -26737,7 +26737,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-1", "marginal_note": "Adjusting Commercial Accounting Declarations (part 12)", - "part": "", + "part": "Adjusting Commercial Accounting Declarations", "division": "", "heading": "", "text": "101 of the Customs Tariff \nAuthority to request a refund or drawback of duties \nunder section 113(1) of the Customs Tariff when \nrelief could have been, but was not, granted under \nsection 89 or 101 of the Customs Tariff (note \nsection 101 requires relief to be claimed at time of \naccounting) \nR2-115-3 Discretionary relief \nMinister section 115(3) of \nthe Customs Tariff \nAuthority for the application of Discretionary \nrelief/remission under section 115(3) of the \nCustoms Tariff by way of refund (requires the \nrecommendation of the Minister and is issued on a \ncase by case basis, whereas 74(1)(g) is under \nprescribed circumstances available to everyone) \nR2-23-4-E Special Order In Council \n(OIC) granted \nAuthority to request a refund pursuant to a special \nOrder in Council granted under section 23 of the \nFinancial Administration Act (FAA) \nR2-74-1-A Damage/ deterioration/ \ndestruction \nRequesting a refund of duties paid on goods \nsuffering damage, deterioration or destruction while \nin transit to Canada under section 74(1)(a) of the \nCustoms Act \nR2-74-1-B Shortage Requesting a refund where the quantity released is \nless than the quantity on which duties were paid \n(shortages) under section 74(1)(b) of the Customs \nAct \nR2-74-1-C Inferior quality Requesting a refund for goods of inferior quality \nthan on which duties were paid (less than prime \ngoods) under section 74(1)(c) of the Customs Act \nR2-74-1-C1 Claim preferential TT - \nNAFTA/CCFTA \nRequesting a refund under section 74(1)(c.1) of the \nCustoms Act when changing Tariff Treatment from \na Non-Preferential Tariff Treatment to Preferential \nTariff Treatment under NAFTA or CCFTA \nR2-74-1-C11 Claim preferential TT - \nCIFTA /CCRFTA/CUSMA \nRequesting a refund under section 74(1)(c.11) of \nthe Customs Act when changing Tariff Treatment \nfrom a Non-Preferential Tariff Treatment to \nPreferential Tariff Treatment under CIFTA or \nCCRFTA or CUSMA \n\n16 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nR2-74-1-D.ED Excise duty Requesting a refund of Excise Duty under section \n74(1)(d) of the Customs Act \nR2-74-1-D.ET Excise tax Requesting a refund of Excise Tax under section \n74(1)(d) of the Customs Act \nR2-74-1-D.TYPO Error: clerical, \ntypographical or similar \nRequesting a refund due to a clerical, typographical \nor similar error under section 74(1)(d) of the \nCustoms Act \nR2-74-1-E.TC Change to TC Requesting a refund for change in Tariff \nClassification and no previous decision has been \nissued under section 74(1)(e) of the Customs Act \nR2-74-1-E.TT Change to TT not CIFTA, \nNAFTA, CCRFTA or \nCUSMA \nRequesting a refund under section 74(1)(e) of the \nCustoms Act due to a change in tariff treatment \n[other than as described in section 74 (1) (c.1) or \n(c.11)] and no previous decision has been issued \nR2-74-1-E.VFD Change to VFD Requesting a refund under section 74(1)(e) of the \nCustoms Act for change in Value for Duty and no \nother decision has been issued ", @@ -26755,7 +26755,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-1", "marginal_note": "Adjusting Commercial Accounting Declarations (part 13)", - "part": "", + "part": "Adjusting Commercial Accounting Declarations", "division": "", "heading": "", "text": "R2-74-1-F Diverted goods Requesting a refund under section 74(1)(f) of the \nCustoms Act when the goods imported have been \ndiverted to a qualified end-use, or to a qualified \nend-user, as described in the List of Tariff \nProvisions set out in the schedule to the Customs \nTariff or any other regulation that may be \nprescribed \nR2-74-1-F.OIC Diverted goods - OIC Requesting a refund under section 74(1)(f) of the \nCustoms Act when the goods imported have been \ndiverted to a qualified end-use, or to a qualified \nend-user or other conditional provisions granted by \nSpecial Authority in the form of an OIC \nR2-74-1-G Other prescribed reason Requesting a refund of duties overpaid or paid in \nerror for any reason that may be prescribed under \nsection 74(1)(g) of the Customs Act \nR2-74-1-G.OIC OIC reducing duty rate Requesting a refund of duties overpaid or paid in \nerror under section 74(1)(g) of the Customs Act \nwhen the goods are qualified for an Order in \nCouncil reducing the rate of duty \nR2-74-1-G-53 Surtax paid in error Requesting a refund under section 74(1)(g) of the \nCustoms Act for surtax overpaid or paid in error. \nFor the surtax imposed under sub-section 53(2) of \nthe Customs Tariff \nR2-74-1-G-55 Surtax overpaid in error \nsub-section 55(1) of the \nCustoms Tariff \nRequesting a refund under section 74(1) (g) of the \nCustoms Act for surtax overpaid or paid in error. \nFor the surtax imposed under sub-section 55(1) of \nthe Customs Tariff \nR2-74-1-G-63 Surtax paid in error, sub-\nsection 63(1) of the \nCustoms Tariff \nRequesting a refund under section 74(1) (g) of the \nCustoms Act for surtax overpaid or paid in error. \nFor the surtax imposed under sub-section 63(1) of \nthe Customs Tariff \n\n17 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nR2-74-1-G-68 Surtax paid in error, sub-\nsection 68(1) of the \nCustoms Tariff \nRequesting a refund under section 74(1)(g) of the \nCustoms Act for surtax overpaid or paid in error. \nFor the surtax imposed under sub-section 68(1) of \nthe Customs Tariff \nR2-74-1-G-77-1 Surtax paid in error, sub-\nsection 77.1(2) of the \nCustoms Tariff \nRequesting a refund under section 74(1)(g) of the \nCustoms Act for surtax overpaid or paid in error. \nFor the surtax imposed under sub-section 77.1(2) \nof the Customs Tariff \nR2-74-1-G-77-6 Surtax paid in error, sub-\nsection 77.6(2) of the \nCustoms Tariff \nRequesting a refund under section 74(1)(g) of the \nCustoms Act for surtax overpaid or paid in error. \nFor the surtax imposed under subsection 77.6(2) of \nthe Customs Tariff \nR2-74-1-G-78 Surtax paid in error, sub-\nsection 78(1) of the \nCustoms Tariff \nRequesting a refund under section 74(1)(g) of the \nCustoms Act for surtax overpaid or paid in error. \nFor the surtax imposed under sub-section 78(1) of \nthe Customs Tariff \nR2-74-1-GR OIC reducing duty rate - \nretro \nRequesting a refund of duties overpaid or paid in \nerror when the goods are qualified for a retroactive \nOrder in Council reducing the rate of duty; request ", @@ -26773,7 +26773,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-1", "marginal_note": "Adjusting Commercial Accounting Declarations (part 14)", - "part": "", + "part": "Adjusting Commercial Accounting Declarations", "division": "", "heading": "", "text": "under section 74(1)(g) of the Custom Act \nR2-74-1-GR-53 Surtax - retro OIC sub-\nsection .53(2) of Customs \nTariff) \nRequesting a refund under section 74(1)(g) of the \nCustoms Act for surtax overpaid or paid in error \nwhen goods are qualified for a retroactive Order in \nCouncil. For the surtax imposed under sub-section \n53(2) of the Customs Tariff \nR2-74-1-GR-55 Surtax paid in error - OIC, \nsub-section 55(1) of the \nCustoms Tariff \nRequesting a refund under section 74(1)(g) of the \nCustoms Act for surtax overpaid or paid in error \nwhen goods are qualified for a retroactive Order in \nCouncil. For the surtax imposed under sub-section \n55(1) of the Customs Tariff \nR2-74-1-GR-63 Surtax paid in error - OIC, \nsub-section63(1) of the \nCustoms Tariff \nRequesting a refund under section 74(1)(g) of the \nCustoms Act for surtax overpaid or paid in error \nwhen goods are qualified for a retroactive Order in \nCouncil. For the surtax imposed under sub-section \n63(1) of the Customs Tariff \nR2-74-1-GR-68 Surtax paid in error - OIC, \nsub-section68(1) of the \nCustoms Tariff \nRequesting a refund under section 74(1)(g) of the \nCustoms Act for surtax overpaid or paid in error \nwhen goods are qualified for a retroactive Order in \nCouncil. For the surtax imposed under sub-section \n68(1) of the Customs Tariff \nR2-74-1-GR-77-1 Surtax paid in error - OIC, \nsub-section 77.1(2) of the \nCustoms Tariff \nRequesting a refund under section 74(1)(g) of the \nCustoms Act for surtax overpaid or paid in error \nwhen goods are qualified for a retroactive Order in \nCouncil. For the surtax imposed under sub-section \n77.1(2) of the Customs Tariff \nR2-74-1-GR-77-6 Surtax paid in error - OIC, \nsub-section 77.6(2) of the \nCustoms Tariff \nRequesting a refund under section 74(1)(g) of the \nCustoms Act for surtax overpaid or paid in error \nwhen goods are qualified for a retroactive Order in \n\n18 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nCouncil. For the surtax imposed under sub-section \n77.6(2) of the Customs Tariff \nR2-74-1-GR-78 Surtax paid in error - OIC, \nsub-section 78(1) of the \nCustoms Tariff \nRequesting a refund under section 74(1)(g) of the \nCustoms Act for surtax overpaid or paid in error \nwhen goods are qualified for a retroactive Order in \nCouncil. For the surtax imposed under sub-section \n78(1) of the Customs Tariff \nR2-76-1 Defective / inferior quality / \nnot goods ordered \nRequesting a refund on goods duty paid found to \nbe defective, are of inferior quality or are not the \ngoods ordered and have subsequently been \nexported or destroyed; request under section 76(1) \nof the Customs Act \nR2-78 Scrap, waste, by-products Requesting a refund under section 78 of the \nCustoms Act when it is found that goods which \nhave been destroyed or otherwise disposed of \nresult in merchantable scrap, waste or by-products \nand the amount of refund request granted is to be \nreduced by the value of the resulting scrap, waste \nor by-products ", @@ -26791,7 +26791,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-1", "marginal_note": "Adjusting Commercial Accounting Declarations (part 15)", - "part": "", + "part": "Adjusting Commercial Accounting Declarations", "division": "", "heading": "", "text": "R2-79 Sum in lieu of Requesting a refund under section 79 of the \nCustoms Act in those instances where it is difficult \nto determine an exact amount of any abatement or \nrefund and a specific sum for abatement or refund \nis negotiated between the Agency and client \nR2-89-1-A Goods exported in same \ncondition \nAuthority for relief granted from the payment of \nduties on goods released and subsequently \nexported in the same condition under section \n89(1)(a) of the Customs Tariff \nR2-89-1-B Goods processed in \nCanada, exported \nAuthority for relief granted from the payment of \nduties on goods released, processed in Canada \nand subsequently exported under section 89(1)(b) \nof the Customs Tariff \nR2-89-1-C Consumed/expended in \nprocessing, exported \nAuthority for relief granted from the payment of \nduties on goods released and directly consumed or \nexpended in the processing in Canada of goods \nthat are subsequently exported in the same \ncondition under section 89(1)(c) of the Customs \nTariff \nR2-89-1-D Same quantity/class, \nprocessed, exported \nAuthority for relief granted from the payment of \nduties on goods released, if the same quantity of \ndomestic or imported goods of the same class is \nprocessed in Canada and subsequently exported \nunder section 89(1)(d) of the Customs Tariff \nR2-89-1-E Same quantity/class \nconsumed in processing \nAuthority for relief granted from the payment of \nduties on goods released, if the same quantity of \ndomestic or imported goods of the same class is \ndirectly consumed or expended in the processing in \n\n19 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nCanada of goods that are subsequently exported \nunder section 89(1)(e) of the Customs Tariff \nR2-92-2-A Correction - Ex-\nWarehouse \nAuthority for correcting accounting of goods ex-\nwarehoused and in fact under section 92(2)(a) of \nthe Customs Tariff \nR2-92-2-B Correction - Ships' Stores Authority for correcting accounting of goods ex-\nwarehoused and in fact designated as Ships' \nStores, supplied for use on board a conveyance \nand exported under section 92(2)(b) of the \nCustoms Tariff \nR2-9999-03 HST Newfoundland Authority used when granting a refund of the \nProvincial Sales Tax component of the HST for the \nProvince of Newfoundland \nR2-9999-04 HST Nova Scotia Authority used when granting a refund of the \nProvincial Sales Tax component of the HST for the \nProvince of Nova Scotia \nR2-9999-05 HST New Brunswick Authority used when granting a refund of the \nProvincial Sales Tax component of the HST for the \nProvince of New Brunswick \nR2-9999-07 PST Quebec Authority used when granting a Provincial Sales \nTax Refund for the Province of Quebec \nR2-9999-08 PST Ontario Authority used when granting a Provincial Sales \nTax Refund for the Province of Ontario \nR2-9999-09 PST Manitoba Authority used when granting a Provincial Sales \nTax Refund for the Province of Manitoba \nR2-9999-10 PST Saskatchewan Authority used when granting a Provincial Sales ", @@ -26809,7 +26809,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-1", "marginal_note": "Adjusting Commercial Accounting Declarations (part 16)", - "part": "", + "part": "Adjusting Commercial Accounting Declarations", "division": "", "heading": "", "text": "Tax Refund for the Province of Saskatchewan \nR2-9999-12 PST British Columbia Authority used when granting a Provincial Sales \nTax Refund for the Province of British Columbia \nR2-9999-51 Provincial tobacco tax Authority used when granting a refund of Provincial \nTobacco Tax in the Province of Alberta \nR3-114-1 Repay refund issued Authority under section 114(1) of the Customs \nTariff to account for an overpayment of refund \nunder section 110 or drawback under section 113 \nof the Customs Tariff and the related interest \nR3-118-1 Failure to comply with the \nconditions \nAuthority to file an adjustment for failure to comply \nwith conditions required for relief under section \n118(1) of the Customs Tariff \nR3-118-2 Drawback refunded but \ngoods not exported \nAuthority for adjustments filed under section 118(2) \nof the Customs Tariff for payment of duty, where \ndrawback was granted on goods deemed exported, \nand are not subsequently exported and diverted to \nanother use \nR3-133 Assess special duty on \nspirits \nAuthority to apply Special Duty on Spirits imported \nby a Licensed User as per section 133 of the \nExcise Act 2001 \n\n20 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nR3-20-1 Amend rate of duty Authority for imposition of Customs duty at the rate \nset out in the list of Tariff Provisions, the \"F\" \nStaging List, or Section 29 of the Customs Tariff. \nUsed when amending a rate of duty under section \n20(1) of the Customs Tariff \nR3-21-1 Assess Excise Authority for the Imposition of additional duties on \nall goods subject to Excise (equal to Excise duty) \nunder section 21(1) of the Customs Tariff \nR3-21-1-E Assess Excise Duty Authority for the Imposition of an additional duties \non all goods subject to Excise (Excise duty) under \nsection 21(1) of the Customs Tariff \nR3-23-1 Assess Excise Tax on \ngoods from scheduled I & \nII \nTo apply Excise Tax under section 23(1) of the \nExcise Tax Act on goods listed in Schedules I and \nII (Used when assessing or voluntary payments \nreceived. Refunds will fall under 74(1)(g)) \nR3-23-5 Failure to meet conditions \nof remission \nUsed to assess amounts owing to the Agency \nwhen conditions of a remission, which was granted \nunder section 23 of the Financial Administration \nAct, have failed to be met \nR3-27-1 Assess Excise Tax on \nwine \nTo apply Excise Tax on wine under section 27(1) of \nthe Excise Tax Act (Used when assessing or \nvoluntary payments received. Refunds will fall \nunder section 74(1)(g) of the Customs Act) \nR3-32-2-1-TT Change Tariff Treatment Changing Tariff Treatment under section 32.2(1) of \nthe Customs Act from a Preferential Tariff \nTreatment (NAFTA or CCFTA or CUSMA) to a \nNon-Preferential Tariff Treatment \nR3-32-2-2.GST Change GST status Changing the GST Status under section 32.2(2) of \nthe Customs Act \nR3-32-2-2.TC Change TC Changing the tariff Classification under section \n32.2(2) of the Customs Act ", @@ -26827,7 +26827,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-1", "marginal_note": "Adjusting Commercial Accounting Declarations (part 17)", - "part": "", + "part": "Adjusting Commercial Accounting Declarations", "division": "", "heading": "", "text": "R3-32-2-2.TL Time limit ext. 1/60 1/120 Requesting a time limit extension under section \n32.2(2) of the Customs Act for goods imported on \n1/60 or 1/120 Temporary Importation \nR3-32-2-2.TT Change to TT - higher or \nsame duty rate \nChanging Tariff Treatment under section 32.2(2) of \nthe Customs Act from a Preferential Tariff \nTreatment (other than a Free Trade Agreement as \nin 32.2(1)) to a Non-Preferential Tariff Treatment or \nto another Preferential Tariff Treatment with higher \nrate of duty \nR3-32-2-2.VFD Change VFD Changing the Value for Duty under section 32.2(2) \nof the Customs Act \nR3-32-2-6.OIC Report diversion - OIC Reporting a diversion under section 32.2(6) of the \nCustoms Act for changes in end-use provisions \nwhen goods are diverted to or from qualified end-\nuse or other conditional provisions granted by \nSpecial Authority (usually in the form of an OIC) \n\n21 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nR3-32-2-6.TC Report diversion - TC Reporting a diversion under section 32.2(6) of the \nCustoms Act for changes in end-use provisions \nwhen goods are diverted either to or from a \nqualified end-use or other conditional provision \n(usually by virtue of Tariff Classification) \nR3-32-2-6.TI Temp import staying in CA Reporting a diversion under section 32.2(6) of the \nCustoms Act when goods were imported under \n1/60th or 1/120th provisions and, contiguous to the \ntemporary importation, the goods are now to \nremain in Canada and must be accounted for on \ntheir remaining value \nR3-32-2-6-SS Report diversion - Ships' \nStores \nReporting of diversions of Ships' store under \nsection 32.2(6) of the Customs Act when goods are \ndiverted either to or from a qualified end-use or \nother conditional provision (usually by virtue of \nTariff Classification). \nR3-42 Assess excise duty on \ntobacco products \nAuthority to apply Excise Duty on Tobacco \nProducts and Raw Leaf Tobacco as per the Excise \nAct 2001 Schedule 1 \nR3-53-2-B Assess surtax Authority for the imposition of surtax under section \n53(2)(b) of the Customs Tariff \nR3-55-1 Assess surtax Authority for the imposition of surtax under the \nCustoms Tariff under section 55(1) of the Customs \nTariff \nR3-63-1 Assess surtax Authority for the imposition of surtax under section \n63(1) of the Customs Tariff \nR3-68-1 Assess surtax Authority for the imposition of surtax under section \n68(1) of the Customs Tariff \nR3-7-1.BN Business Number change BN Change under section 7.1 of the Customs Act \nR3-7-1.CNN Cargo Control Number \nChange \nCargo Control Number Change under section 7.1 \nof the Customs Act \nR3-7-1.COO Country of Origin change Country of Origin change under section 7.1 of the \nCustoms Act \nR3-7-1.POE Place of export change Place of export change under section 7.1 of the \nCustoms Act \nR3-7-1.QTY Quantity Change with no \nfinancial impact \nQuantity Change with no financial impact under \nsection 7.1 of the Customs Act \nR3-7-1.TYPO Correction results in \nAmount Receivable ", @@ -26845,7 +26845,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-1", "marginal_note": "Adjusting Commercial Accounting Declarations (part 18)", - "part": "", + "part": "Adjusting Commercial Accounting Declarations", "division": "", "heading": "", "text": "Clerical, typographical or similar error resulting into \nan amount payable to the CBSA under section 7.1 \nof the Customs Act \nR3-7-1.UOM Unit of Measure Unit of Measure under section 7.1 of the Customs \nAct \nR3-7-1.VFD Value for Duty Code Value for Duty Code under section 7.1 of the \nCustoms Act \nR3-7-1.WGT Weight Change with no \nfinancial impact \nWeight Change with no financial impact under \nsection 7.1 of the Customs Act \nR3-77-1-2 Assess surtax Authority for the imposition of surtax under section \n77.1(2) of the Customs Tariff \n\n22 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nR3-77-6-2 Assess surtax Authority for the imposition of surtax under section \n77.6(2) of the Customs Tariff \nR3-78-1 Assess surtax Authority for the imposition of surtax under section \n78(1) of the Customs Tariff \nR3-80-2-1 Repayment if refunded \nunder section 73 to 76 of \nthe Customs Act \nExcess to be repaid under section 80.2(1) of the \nCustoms Act if an abatement or refund is granted \nto a person under sections 73 to 76 of the Customs \nAct and the person is not entitled to all or part of it \nR3-80-2-2 Repayment if refunded \nunder section 74(1)(f) of \nthe Customs Act \nExcess to be repaid under section 80.2(2) of the \nCustoms Act if an abatement or refund is granted \nto a person under sections 74(1)(f) of the Customs \nAct and the goods are sold or otherwise disposed \nof or are subsequently used in a manner that fails \nto comply with a condition imposed under the \nCustoms Tariff or under any regulations \nR4.56.1.1 Request for a re-\ndetermination under \nsection 56 (1.1) of SIMA \nAuthority used for requesting a re-determination \nunder section 56 of the Special Import Measures \nAct, including goods from the United States, within \n90 days after a determination. \nR4-56.1.01 Request for a re-\ndetermination under \nsection .56 (1.01) of SIMA \nAuthority used for requesting a re-determination \nunder section 56 of the Special Import Measures \nAct, including goods from a NAFTA/CUSMA \ncountry, within 90 days after a determination. \nR4-58-1.1 Request for re-\ndetermination (Appeal) \nsection 58(1.1) of SIMA \nAuthority under which a TCP will appeal a decision \nmade under section 55 or section.57 of SIMA, \nincluding goods from a NAFTA country. \nR4-58-2 Request for re-\ndetermination (Appeal) \nsection 58(2) of SIMA \nAuthority under which a TCP will appeal a decision \nmade under section 55 or section 57 of SIMA, \nincluding goods from the United States. \nR4-70-1 Request to apply a scope \nruling per section 70(1) / \n55 of SIMA \nAuthority used to request the application of a scope \nruling by the President under section 59(1) of the \nSpecial Import Measures Act of a section 55 \ndecision \nR4-70-2 Request for re-\ndetermination per section \n70(2)/56 of SIMA \nAuthority used to request the application of a scope \nruling by a designated officer to any determination \nmade under section 56 of the Special Import \nMeasures Act \nR4-70-3 Re-determination request ", @@ -26863,7 +26863,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-1", "marginal_note": "Adjusting Commercial Accounting Declarations (part 19)", - "part": "", + "part": "Adjusting Commercial Accounting Declarations", "division": "", "heading": "", "text": "per 70(3) / 57 or 59 of \nSIMA \nAuthority used to request an application of a scope \nruling under section 59(1) of the Special Import \nMeasures Act of a section 57 or 59(1)(a) or (e) \ndetermination \nR4-74-1.E.VFD Change to VFD Requesting a refund of SIMA Duties under section \n74(1)(e) of the Customs Act for change in Value for \nDuty and no other decision has been issued \nR4-74-1-D.TYPO Error: clerical, \ntypographical or similar \nRequesting a refund due to a clerical, typographical \nor similar error under section 74(1)(d) of the \nCustoms Act \n\n23 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nR4-74-1-E.TC Change to TC under the \nCA \nRequesting a refund of SIMA duties for change in \nTariff Classification and no previous decision has \nbeen issued \nR4-74-1-E.TT Change to TT not CIFTA, \nNAFTA, CCRFTA, \nCUSMA \nRequesting a refund of SIMA duties under section \n74(1)(e) of the Customs Act due to a change in \ntariff treatment [other than as described in section \n74(1) (c.1) or (c.11) of the Customs Act] and no \nprevious decision has been issued \nR4-74-1-G Other prescribed reason Requesting a refund of SIMA duties overpaid or \npaid in error for any reason that may be prescribed \nunder section 74(1)(g) of the Customs Act \nR4-74-1-G.OIC OIC reducing duty rate Requesting a refund of SIMA duties overpaid or \npaid in error under section 74(1)(g) of the Customs \nAct when the goods are qualified for an Order in \nCouncil reducing the rate of duty \nR4-76-1 Defective / inferior quality / \nnot goods ordered \nRequesting a refund on goods with SIMA duty paid \nfound to be defective, are of inferior quality or are \nnot the goods ordered and have subsequently been \nexported or destroyed; request under section 76(1) \nof the Customs Act \nR4-79 Sum in lieu of Requesting a refund under section 79 of the \nCustoms Act in those instances where it is difficult \nto determine an exact amount of any abatement or \nrefund and a specific sum for abatement or refund \nis negotiated between the Agency and client \nR5-00-CCL Correction Classification Requesting a correction for class prior to the CAD \npayment due date \nR5-00-COT Correction Others Requesting a correction, other than value, class or \ntariff treatment prior to the CAD payment due date \nR5-00-CTT Correction Tariff \nTreatment \nRequesting a correction for tariff treatment prior to \nthe CAD payment due date \nR5-00-CVA Correction Valuation Requesting a correction for value for duty prior to \nthe CAD payment due date \n\nThe following reason codes are for CBSA use when initiating an adjustment, or when rejecting \nor denying a request from a TCP. They cannot be used by a TCP. \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nR1-58-1 Determination under \n58(1) of the Customs \nAct \nAuthority for determinations made by an officer \nunder section 58(1) of the Customs Act. These \nadjustments will usually be issued if an importer \nhas failed to comply with a request to account for ", @@ -26881,7 +26881,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-1", "marginal_note": "Adjusting Commercial Accounting Declarations (part 20)", - "part": "", + "part": "Adjusting Commercial Accounting Declarations", "division": "", "heading": "", "text": "Non-Reported goods. (e.g. issued an exit report \nfollowing a verification) \n\n24 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nR1-59-1-A-I Re-determination under \n59(1)(a) of the Customs \nAct \nAuthority for adjustment issued under section \n59(1)(a)(i) of the Customs Act, rendering a re-\ndetermination within four years after the date of \ndetermination based on a verification under section \n42 of the Customs Act (Accounts Receivable and \nNon-Revenue only) \nR1-59-1-A-II Re-determination under \n59(1)(a) under the \nCustoms Act \nAuthority for adjustment issued under section \n59(1)(a)(ii) of the Customs Act rendering a re-\ndetermination within four years after the date of \ndetermination when considered advisable by the \nMinister (Accounts Receivable and Non-Revenue \nonly) \nR1-59-1-A-II-R Re-determination under \n59(1)(a) under the \nCustoms Act \nAuthority for adjustment issued under section \n59(1)(a)(ii) of the Customs Act rendering a re-\ndetermination within four years after the date of \ndetermination when considered advisable by the \nMinister (Accounts Payable only) \nR1-59-1-A-I-R Re-determination under \n59(1)(a) under the \nCustoms Act \nAuthority for adjustment issued under section \n59(1)(a)(i) of the Customs Act rendering a re-\ndetermination within four years after the date of \ndetermination based on a verification under section \n42 of the Customs Act (Accounts Payable only) \nR1-59-1-B Further re-determination \nunder 59(1)(b) of the \nCustoms Act \nAuthority for adjustment issued under section \n59(1)(b) of the Customs Act rendering a further re-\ndetermination within four years after the date of \ndetermination based on a verification under section \n42 of the Customs Act (Accounts Receivable and \nNon-Revenue only) \nR1-59-1-B-R Further re-determination \nunder 59(1)(b) of the \nCustoms Act \nAuthority for adjustment issued under section \n59(1)(b) of the Customs Act rendering a further re-\ndetermination within four years after the date of \ndetermination based on a verification under section \n42 of the Customs Act (Accounts Payable only) \nR2-110(DENY) Obsolete/surplus Requesting a refund on goods deemed obsolete or \nsurplus under section 110 of the Customs Tariff \nR2-113-1(DENY) Drawback – section 89 or \n101 of the Customs Tariff \nAuthority to request a refund or drawback of duties \nunder section 113(1) of the Customs Tariff when \nrelief could have been, but was not, granted under \nsections 89 or 101 of the Customs Tariff (note \nsection 101 requires relief to be claimed at time of \naccounting) \nR2-115-3(DENY) Discretionary relief \nMinister section 115(3) of \nthe Customs Tariff \nAuthority for the application of Discretionary \nrelief/remission under section 115(3) of the \nCustoms Tariff by way of refund (requires the \nrecommendation of the Minister and is issued on a \ncase by case basis, whereas section 74(1)(g) of the \nCustoms Act is under prescribed circumstances \navailable to everyone) \n\n25 \n\nReason Code Reason Code \nDescription ", @@ -26899,7 +26899,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-1", "marginal_note": "Adjusting Commercial Accounting Declarations (part 21)", - "part": "", + "part": "Adjusting Commercial Accounting Declarations", "division": "", "heading": "", "text": "Authority Code Description \nR2-23-4-E(DENY) Special OIC granted Authority to request a refund pursuant to a special \nOrder in Council granted under section 23 of the \nFinancial Administration Act (FAA) \nR2-3-2 Refund past interest Used to refund past interest by reducing the \ninterest rate from Specified to Prescribed under \nsection 3.2 of the Customs Act \nR2-3-3-1 Waive past interest To waive/cancel the interest/penalty claimed under \nsection 3.2 or 3.3 (fairness) of the Customs Act \nR2-3-3-1-R Cancel past interest To waive/cancel the interest/penalty claimed under \nsection 3.2 or 3.3 (fairness) of the Customs Act. \nR2-74-1-A(DENY) Damage/deterioration/dest\nruction \nRequesting a refund of duties paid on goods \nsuffering damage, deterioration or destruction while \nin transit to Canada under section 74(1)(a) of the \nCustoms Act \nR2-74-1-B(DENY) Shortage Requesting a refund where the quantity released is \nless than the quantity on which duties were paid \n(shortages) under section 74(1)(b) of the Customs \nAct \nR2-74-1-\nC(DENY) \nInferior quality Requesting a refund for goods of inferior quality \nthan on which duties were paid (less than prime \ngoods) under section 74(1)(c) of the Customs Act \nR2-74-1-D.ED \n(DENY) \nExcise duty Requesting a refund of Excise Duty under section \n74(1)(d) of the Customs Act \nR2-74-1-D.ET \n(DENY) \nExcise tax Requesting a refund of Excise Tax under section \n74(1)(d) of the Customs Act \nR2-74-1-D.TYPO \n(D) \nError: clerical, \ntypographical or similar \nRequesting a refund due to a clerical, typographical \nor similar error under section 74(1)(d) of the \nCustoms Act \nR2-74-4-A(DENY) Denial of refund The application is denied under section 74(4)(a) of \nthe Customs Act because at the time the goods \nwere accounted for under subsection 32(1), (3) or \n(5) of the Customs Act, they were not eligible for \npreferential tariff treatment under a free trade \nagreement \nR2-74-4-B(DENY) Denial of refund The application is denied under section 74(4)(b) of \nthe Customs Act because the origin, tariff \nclassification or value for duty of the goods as \nclaimed in the application is incorrect \nR2-74-5(DENY) Reject of refund Denial under section 74(5) of the Customs Act of \nan application for a refund under section 74 \n(1)(c.1), (c.11), (e), (f) or (g) of the Customs Act on \nthe basis that complete or accurate documentation \nhas not been provided, or on any ground other than \nthe ground specified in subsection 74(4) of the \nCustoms Act , is not to be treated for the purposes \nof this Act as if it were a re-determination under this \nAct of origin, tariff classification or value for duty \n\n26 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nR2-74-6-A Refund w/o application–\nsection 74(1) a-c or(d) of \nthe Customs Act \nAuthority to be used by the agency to initiate a \nrefund under the provisions of subsection 74(6)(a) \nof the Customs Act \nR2-74-6-B Refund w/o application-\nsection 74(1) (g) of the \nCustoms Act ", @@ -26917,7 +26917,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-1", "marginal_note": "Adjusting Commercial Accounting Declarations (part 22)", - "part": "", + "part": "Adjusting Commercial Accounting Declarations", "division": "", "heading": "", "text": "Authority to be used by the agency initiate a refund \nunder the provisions of subsection 74(6)(b) of the \nCustoms Act \nR2-76-1(DENY) Defective / inferior quality / \nnot goods ordered \nRequesting a refund on goods duty paid found to \nbe defective, are of inferior quality or are not the \ngoods ordered and have subsequently been \nexported or destroyed; request under section 76(1) \nof the Customs Act \nR2-89-1-A(DENY) Goods exported in same \ncondition \nAuthority for relief granted from the payment of \nduties on goods released and subsequently \nexported in the same condition under section \n89(1)(a) of the Customs Tariff \nR2-89-1-B(DENY) Goods processed in \nCanada, exported \nAuthority for relief granted from the payment of \nduties on goods released, processed in Canada \nand subsequently exported under section 89(1)(b) \nof the Customs Tariff \nR2-89-1-\nC(DENY) \nConsumed/expended in \nprocessing, exported \nAuthority for relief granted from the payment of \nduties on goods released and directly consumed or \nexpended in the processing in Canada of goods \nthat are subsequently exported in the same \ncondition under section 89(1)(c) of the Customs \nTariff \nR2-89-1-\nD(DENY) \nSame quantity/class, \nprocessed, exported \nAuthority for relief granted from the payment of \nduties on goods released, if the same quantity of \ndomestic or imported goods of the same class is \nprocessed in Canada and subsequently exported \nunder section 89(1)(d) of the Customs Tariff \nR2-89-1-E(DENY) Same quantity/class \nconsumed in processing \nAuthority for relief granted from the payment of \nduties on goods released, if the same quantity of \ndomestic or imported goods of the same class is \ndirectly consumed or expended in the processing in \nCanada of goods that are subsequently exported \nunder section 89(1)(e) of the Customs Tariff \nR2-92-2-A(DENY) Correction - Ex-\nWarehouse \nAuthority for correcting accounting of goods ex-\nwarehoused and in fact under section 92(2)(a) of \nthe Customs Tariff \nR2-92-2-B(DENY) Correction - Ships' Stores Authority for correcting accounting of goods ex-\nwarehoused and in fact designated as Ships' \nStores, supplied for use on board a conveyance \nand exported under section 92(2)(b) of the \nCustoms Tariff \nR2-9900-\n03(DENY) \nHST Newfoundland Authority used when denying a refund of the \nProvincial Sales Tax component of the HST for the \nProvince of Newfoundland \n\n27 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nR2-9900-\n04(DENY) \nHST Nova Scotia Authority used when denying a refund of the \nProvincial Sales Tax component of the HST for the \nProvince of Nova Scotia \nR2-9900-\n05(DENY) \nHST New Brunswick Authority used when denying a refund of the \nProvincial Sales Tax component of the HST for the \nProvince of New Brunswick \nR2-9900-\n07(DENY) \nPST Quebec Authority used when denying a Provincial Sales \nTax Refund for the Province of Quebec \nR2-9900-\n08(DENY) \nPST Ontario Authority used when denying a Provincial Sales ", @@ -26935,7 +26935,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-1", "marginal_note": "Adjusting Commercial Accounting Declarations (part 23)", - "part": "", + "part": "Adjusting Commercial Accounting Declarations", "division": "", "heading": "", "text": "Tax Refund for the Province of Ontario \nR2-9900-\n09(DENY) \nPST Manitoba Authority used when denying a Provincial Sales \nTax Refund for the Province of Manitoba \nR2-9900-\n10(DENY) \nPST Saskatchewan Authority used when denying a Provincial Sales \nTax Refund for the Province of Saskatchewan \nR2-9900-\n12(DENY) \nPST British Columbia Authority used when denying a Provincial Sales \nTax Refund for the Province of British Columbia \nR2-9900-\n51(DENY) \nAlberta tobacco tax Authority used when denying a refund of Provincial \nTobacco Tax in the Province of Alberta \nR3-32-2-\n2.GST(DENY) \nChange GST status Changing the GST Status under section 32.2(2) of \nthe Customs Act \nR3-32-2-\n2.TC(DENY) \nChange TC Changing the tariff Classification under section \n32.2(2) of the Customs Act \nR3-32-2-\n2.TL(DENY) \nTime limit ext. 1/60 1/120 Requesting a time limit extension under section \n32.2(2) of the Customs Act for goods imported on \n1/60 or 1/120 Temporary Importation \nR3-32-2-\n2.TT(DENY) \nChange to TT - higher \nduty rate \nChanging Tariff Treatment under section 32.2(2) of \nthe Customs Act from a Preferential Tariff \nTreatment (other than a Free Trade Agreement as \nin section 32.2(1)) to a Non-Preferential Tariff \nTreatment or to another Preferential Tariff \nTreatment with higher rate of duty \nR3-32-2-\n2.VFD(DENY) \nChange VFD Changing the Value for Duty under section 32.2(2) \nof the Customs Act \nR3-32-2-\n6.OIC(DENY) \nReport diversion - OIC Reporting a diversion under section 32.2(6) of the \nCustoms Act for changes in end-use provisions \nwhen goods are diverted to or from qualified end-\nuse or other conditional provisions granted by \nSpecial Authority (usually in the form of an OIC) \nR3-32-2-\n6.TC(DENY) \nReport diversion - TC Reporting a diversion under section 32.2(6) of the \nCustoms Act for changes in end-use provisions \nwhen goods are diverted either to or from a \nqualified end-use or other conditional provision \n(usually by virtue of Tariff Classification) \nR3-32-2-\n6.TI(DENY) \nTemp import staying in CA Reporting a diversion under section 32.2(6) of the \nCustoms Act when goods were imported under \n1/60th or 1/120th provisions and, contiguous to the \ntemporary importation, the goods are now to \n\n28 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nremain in Canada and must be accounted for on \ntheir remaining value \nR3-32-2-6-\nSS(DENY) \nReport diversion - Ships' \nStores \nReporting of diversions of Ships' Store under \nsection 32.2(6) of the Customs Act when goods are \ndiverted either to or from a qualified end-use or \nother conditional provision (usually by virtue of \nTariff Classification). \nR4-12-2 Decision under section \n12(2) of SIMA \nAuthority used for issuing an adjustment under \nsection 12(2) of the Special Import Measures Act \nR4-13-2-4.B Expedited Review under \nsection 13.2(4) of SIMA \nAuthority used for processing an assessment \nduring an Expedited review of Normal Value, \nExport Price or Amount of Subsidy and the review ", @@ -26953,7 +26953,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-1", "marginal_note": "Adjusting Commercial Accounting Declarations (part 24)", - "part": "", + "part": "Adjusting Commercial Accounting Declarations", "division": "", "heading": "", "text": "is currently in progress under section 13.2(4) of the \nSpecial Import Measures Act \nR4-13-2-5.A Confirming or amending \nthe Normal Value \nAuthority used for issuing an assessment \nconfirming or amending the Normal Value, Export \nPrice or Amount of Subsidy pursuant to section \n13.2(5) of the Special Import Measures Act \nR4-13-2-5.B Confirming or amending \nthe Normal Value \nAuthority used for issuing an assessment \nconfirming or amending the Normal Value, Export \nPrice or Amount of Subsidy pursuant to section \n13.2(5) of the Special Import Measures Act \nR4-55.A Decision under section 55 \nof SIMA \nAuthority used for issuing an assessment where a \ndecision has been rendered under section 55 of the \nSpecial Import Measures Act \nR4-55.B Decision under section 55 \nof SIMA \nAuthority used for issuing an assessment where a \ndecision has been rendered under section 55 of the \nSpecial Import Measures Act \nR4-55-1.A Decisions under section \n55.1 / 57(b) of SIMA \nAuthority used for issuing a determination / re-\ndetermination of circumvention under section 55.1 / \n57(b) of the Special Import Measures Act \nR4-55-1.B Decisions under section \n55.1 / 57(b) of SIMA \nAuthority used for issuing a determination / re-\ndetermination of circumvention under section 55.1 / \n57(b) of the Special Import Measures Act \nR4-56-I.A Decision under section 56 \nof SIMA \nAuthority used for issuing a decision under section \n56 of the Special Import Measures Act within 30 \ndays from the date of accounting \nR4-56-I.B Decision under section 56 \nof SIMA \nAuthority used for issuing a decision under section \n56 of the Special Import Measures Act within 30 \ndays from the date of accounting \nR4-57-A Decision under section \n57(a) of SIMA \nAuthority used for issuing a re-determination under \nsection 57(a) of the Special Import Measures Act \nR4-57-A.E Decision under section \n57(a) of SIMA \nAuthority used for issuing a re-determination under \nsection 57(a) of the Special Import Measures Act \nR4-57-B Decision under section \n57(b) of SIMA \nAuthority used for issuing a re-determination under \nsection 57(b) of the Special Import Measures Act \n\n29 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nR4-57-B.E Decision under section \n57(b) of SIMA \nAuthority used for issuing a re-determination under \nsection 57(b) of the Special Import Measures Act \nR4-59-1.1 Decision under \nsection.59(1.1) of SIMA \nAuthority for the President to re-determine a \ndecision under section 59(1)(a) to (c) and (e) of the \nSpecial Import Measures Act before an appeal \nunder section 61of is heard, on the \nrecommendation of the Attorney General of \nCanada. \nR4-59-1-A Decision under section \n59(1)(A) of SIMA \nAuthority used for issuing a re-determination under \nsection 59(1)(a) of the Special Import Measures Act \nfor a decision under sections 55, 56 or 57 of SIMA, \nin accordance with a request made under sections \n58(1.1) or (2) of SIMA \nR4-59-1-B Decision under section \n59(1)(b) of SIMA ", @@ -26971,7 +26971,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-1", "marginal_note": "Adjusting Commercial Accounting Declarations (part 25)", - "part": "", + "part": "Adjusting Commercial Accounting Declarations", "division": "", "heading": "", "text": "Authority used for issuing a re-determination under \nsection 59(1)(b) of the Special Import Measures Act \nfor a decision under sections 55, 56, 57 or 59 at \nany time, if the importer or exporter has made any \nmisrepresentation or committed a fraud in \naccounting for the goods under subsection 32(1), \n(3) or (5) of the Customs Act or in obtaining release \nof the goods \nR4-59-1-C Decision under section \n59(1)(c) of SIMA \nAuthority used for issuing a re-determination under \nsection 59(1)(c) of the Special Import Measures Act \nfor a decision under sections 55, 56, 57 or 59, at \nany time, if subsection 2(6) or sections 26 or 28 \napplies or at any time becomes applicable in \nrespect of the goods \nR4-59-1-E Decision under section \n59(1)(e) of SIMA \nAuthority used for issuing a re-determination under \nsection 59(1)(e) of the Special Import Measures Act \nfor a decision under sections55, 56 or 57 in any \ncase where the President deems it advisable, \nwithin two years after the determination referred to \nin section 55 or subsection 56(1), as the case may \nbe \nR4-61-1 Decision under section \n59(1)(d) of SIMA \nAuthority used for issuing a re-determination under \nsection 59(1)(d) of the Special Import Measures Act \nto give effect of a decision by the CITT, Federal \nCourt or Supreme Court of Canada \nR4-70-1-I Decisions under section \n70(1) / 55 of SIMA \nAuthority used for applying a scope ruling, upon \nwritten request, and issuing a re-determination by \nthe President under section 59(1) of the Special \nImport Measures Act of a section 55 decision \nR4-70-2-I Decisions under section \n70(2) / 56 of SIMA \nAuthority used for applying a scope ruling, upon \nwritten request, and issuing a re-determination by a \ndesignated officer under section 57 of the Special \nImport Measures Act of a section 56 decision \n\n30 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nR4-70-3-I Decisions under section \n70(3) / 57 or 59 of SIMA \nAuthority used for applying a scope ruling, upon \nwritten request, and issuing a re-determination by \nthe president under section 59(1) of the Special \nImport Measures Act of a section 57 or 59(1)(a) or \n(e) determination \nR4-70-4-I Decisions under section \n70(4) / 56 of SIMA \nAuthority used for applying a scope ruling and \nissuing a re-determination by a designated officer \nunder Section 57 of the Special Import Measures \nAct of a Section 56 decision \nR4-70-5-I Decisions under section \n70(5) / 55, 56 or 57 of \nSIMA \nAuthority used for applying a scope ruling and \nissuing a re-determination by the president under \nSection 59(1) of the Special Import Measures Act \nof a Section 55, 57 or 59(1)(a) or (e) determination \nR4-74-1-D-S Refund of SIMA duties \nunder the Customs Act \nAuthority used under section 74(1)(d) of the \nCustoms Act when granting or denying a refund of \nduties assessed under the Special Import \nMeasures Act if the calculation of duties owing was \nbased on a clerical, typographical or similar error ", @@ -26989,7 +26989,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-1", "marginal_note": "Adjusting Commercial Accounting Declarations (part 26)", - "part": "", + "part": "Adjusting Commercial Accounting Declarations", "division": "", "heading": "", "text": "R4-74-1-D-S(D) Refund of SIMA duties \nunder the Customs Act \nAuthority used under section 74(1)(d) of the \nCustoms Act when granting or denying a refund of \nduties assessed under the Special Import \nMeasures Act if the calculation of duties owing was \nbased on a clerical, typographical or similar error \nR4-74-1-E-S Refund of SIMA Duties \nunder the Customs Act \nAuthority used under section 74(1)(e) of the \nCustoms Act to grant or deny a refund of duties \nassessed under the Special Import Measures Act \nwhich were paid or overpaid as a result of an error \nin the determination under section 58(2) of the \nCustoms Act of origin (other than in the \ncircumstances described in section 74(1)(c.1) or \n(c.11) of the Customs Act), tariff classification or \nvalue for duty in respect of the goods and the \ndetermination has not been the subject of a \ndecision under section 59 to 61 of the Customs Act \nR4-74-1-E-\nS(DENY) \nRefund of SIMA Duties \nunder the Customs Act \nAuthority used under section 74(1)(e) of the \nCustoms Act to grant or deny a refund of duties \nassessed under the Special Import Measures Act \nwhich were paid or overpaid as a result of an error \nin the determination under section 58(2)of the \nCustoms Act of origin (other than in the \ncircumstances described in section 74(1)(c.1) or \n(c.11) of the Customs Act ), tariff classification or \nvalue for duty in respect of the goods and the \ndetermination has not been the subject of a \ndecision under section 59 to 61 \nR4-74-1-G.OTH Refund of SIMA duties \nunder the Customs Act \nRefund or denial of SIMA duties under section \n74(1)(g) for reasons other than those of section \n74(4)(a)&(b) of the Customs Act \n\n31 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nR4-74-1-\nG.OTH(DENY) \nRefund of SIMA duties \nunder the Customs Act \nRefund or denial of SIMA duties under section \n74(1)(g) for reasons other than those of section \n74(4)(a)&(b) of the Customs Act \nR4-74-1-G-S Refund of SIMA duties \nunder the Customs Act \nAuthority used under section 74(1)(g) of the \nCustoms Act to grant or deny a refund of the duties \nassessed under the Special Import Measures Act \nwhich were overpaid or paid in error for reason that \nmay be prescribed \nR4-74-1-G-\nS(DENY) \nRefund of SIMA duties \nunder the Customs Act \nAuthority used under section 74(1)(g) of the \nCustoms Act to grant or deny a refund of the duties \nassessed under the Special Import Measures Act \nwhich were overpaid or paid in error for reason that \nmay be prescribed \nR4-74-1-G-S.OIC Refund of SIMA duties \nunder the Customs Act \nAuthority under section 74(1)(g) of the Customs Act \nto grant a refund of the duties assessed under the \nSpecial Import Measures Act relating to OIC \nreducing the rate of duty \nR4-74-1-G-\nS.OIC(D) \nRefund of SIMA duties \nunder the Customs Act \nAuthority under section 74(1)(g) of the Customs Act \nto grant a refund of the duties assessed under the \nSpecial Import Measures Act relating to OIC \nreducing the rate of duty ", @@ -27007,7 +27007,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-1", "marginal_note": "Adjusting Commercial Accounting Declarations (part 27)", - "part": "", + "part": "Adjusting Commercial Accounting Declarations", "division": "", "heading": "", "text": "R4-76-1-S Refund of SIMA duties \nunder the Customs Act \nAuthority used under section 76(1) of the Customs \nAct to grant or deny a refund of duties paid which \nwere assessed under the Special Import Measures \nAct when goods are defective, inferior quality or not \nas ordered and are disposed in a manner \nacceptable to the Minister \nR4-76-1-S(DENY) Refund of SIMA duties \nunder the Customs Act \nAuthority used under section 76(1) of the Customs \nAct to grant or deny a refund of duties paid which \nwere assessed under the Special Import Measures \nAct when goods are defective, inferior quality or not \nas ordered and are disposed in a manner \nacceptable to the Minister \nR4-77-1-6 Decision under section \n59(2) \nAuthority used for issuing a re-determination under \nsection 59(2) of the Special Import Measures Act to \ngive effect of a decision by a Panel under Part I.1 \nof the Special Import Measures Act as it relates to \nNAFTA [Part II of SIMA as it relates to FTA \n(currently in suspension)] \nR4-79-S Refund of SIMA duties \nunder the Customs Act \nAuthority used under section 79(1) of the Customs \nAct to grant a refund or abatement of duties \nassessed under the Special Import Measures Act, \nwhere it is difficult to determine the exact amount; a \nsum in lieu of the abatement or refund \nR4-79-S(DENY) Refund of SIMA duties \nunder the Customs Act \nAuthority used under section 79(1) of the Customs \nAct to grant a refund or abatement of duties \nassessed under the Special Import Measures Act, \n\n32 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nwhere it is difficult to determine the exact amount; a \nsum in lieu of the abatement or refund \nR4-8-1-1 Assess Provisional Duty \nunder 8(1.1) of SIMA \nAuthority used for the assessment of Provisional \nDuty under section 8(1.1) of the Special Import \nMeasures Act (Decision was referred back to the \nTribunal) \nR4-8-1-Y Assess Provisional Duty \nunder 8(1) of SIMA \nAuthority used for the assessment of Provisional \nDuty under section 8(1) of the Special Import \nMeasures Act (after July 2/2002) \nR4-8-2 Refund of Provisional Duty \npaid under 8(2) ) of SIMA \nAuthority used for issuing a refund of Provisional \nDuty paid under section 8(2) of the Special Import \nMeasures Act \nR4-8-6 Assess Provisional Duty \nunder 8(6) of SIMA \nAuthority used for issuing an assessment of \nProvisional Duty under section 8(6) of the Special \nImport Measures Act as a result of termination of \nundertaking \nR4-9-4 Assess duty under section \n9(4) of SIMA \nAuthority used under section 9(4) of the Special \nImport Measures Act for issuing an assessment \nbased on a determination which has been \nrescinded and referred back to the CITT \nR4-9-4-R Refund of duty under \nsection 9(4) of SIMA \nAuthority used for issuing a refund under section \n9(4) of the Special Import Measures Act based on a \ndetermination which has been rescinded and \nreferred back to the CITT \nR4-ADMIN1 Rejection a request when \nfiling criteria not met ", @@ -27025,7 +27025,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-1", "marginal_note": "Adjusting Commercial Accounting Declarations (part 28)", - "part": "", + "part": "Adjusting Commercial Accounting Declarations", "division": "", "heading": "", "text": "Authority used to reject a request for re-\ndetermination of SIMA when all filing criteria have \nnot been met \nR4-ADMIN2 Rejection of a request \noutside time limit \nAuthority used to reject a request for re-\ndetermination of SIMA when the request is \nsubmitted outside the legislative time limit \nR4-ADMIN3 Rejection as CBSA review \nwill be conducted \nAuthority used to reject a request for re-\ndetermination of SIMA as an Agency review will \nautomatically be conducted through the normal \ncourse of enforcement activity (open case \nestablished) \nR5-00 Not legislated Administrative authority used for those \ncircumstances not covered by specific Legislative \nAuthorities \nR5-00-B Cancel an account \nreceivable decision \nAdministrative authority used to cancel a previously \nissued accounts receivable decision before a new \ndecision can be issued \nR5-00-CSA CSA situation Administrative authority used for the processing of \na pre-CSA conversion submission processed after \nthe client is converted to a CSA Client (refer to \nCCS Bulletin CCS-862 dated September 10, 2004) \n\n33 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nR5-00-INV Investigations Administrative authority inventoried against an \nadjustment issued on behalf of Investigations \nR5-00-N Not legislated and no \ninterest \nAdministrative authority used for those \ncircumstances not covered by specific Legislative \nAuthorities and no interest is applicable \nR5-00-RCMP RCMP Administrative authority inventoried against an \nadjustment issued on behalf of The RCMP \nR5-00-SIMA SIMA Administrative authority used for those \ncircumstances not covered by specific legislative \nauthorities when issued by Anti-Dumping \nDirectorate \nR5-00-WTOS WTO Surtax Administrative authority used for the imposition of \nSurtax by OIC under the World Trade Organization \nImplementation Act \nR5-1 Cancel a refund decision Administrative authority used when cancelling a \npreviously issued an adjustment which demanded \npayment. End result of no amounts payable or \nreceivable \nR6-60-1 Appeal under 60 Authority for a request for re-determination or \nfurther re-determination by the President under \nsection 60(1) of the Customs Act \nR6-61-1-A-I Appeal before CITT is \nheard \nAuthority for re-determination or further re-\ndetermination under section 61(1)(a)(i) of the \nCustoms Act, at any time, of decision issued under \n60(4) but before a CITT appeal is heard under \nsection 67 of the Custom Act \nR6-61-1-A-II Fail to comply with the \nCustoms Act \nAuthority for a decision issued of re-determination \nor further re-determination under section 61(1)(a)(ii) \nof the Customs Act where a person fails to comply \nwith any provision of the Customs Act \nR6-61-1-A-III Giving effect to the court's \ndecisions \nAuthority for rendering a decision under section \n61(1)(a)(iii) of the Customs Act that gives effect to a \ndecision issued by the CITT, Federal Court of \nAppeals (FCA) or the Supreme Court of Canada \n(SCC) \nR6-61-1-A-\nIII(DENY) ", @@ -27043,7 +27043,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-1", "marginal_note": "Adjusting Commercial Accounting Declarations (part 29)", - "part": "", + "part": "Adjusting Commercial Accounting Declarations", "division": "", "heading": "", "text": "Giving effect to the court's \ndecisions \nAuthority for rendering a decision under section \n61(1)(a)(iii) of the Customs Act that gives effect to a \ndecision issued by the CITT, Federal Court of \nAppeals (FCA) or the Supreme Court of Canada \n(SCC) \nR6-61-1-A-III-P Giving effect to the court's \ndecisions \nRe-determination or further re-determination under \nsection 61(1)(a)(iii) of the Customs Act, at any time, \nwhen a decision would give effect to a decision of \nthe CITT, Federal Court of Appeals (FCA) or \nSupreme Court of Canada (SCC) regarding \nprohibited goods \nR6-61-1-A-II-P Fail to comply with the \nCustoms Act \nRe-determination or further re-determination under \nsection 61(1)(a)(ii) of the Customs Act, at any time, \n\n34 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nwhen a person fails to comply regarding prohibited \ngoods \nR6-61-1-A-I-P Appeal before CITT is \nheard \nRe-determination or further re-determination under \nsection 61(1)(a)(I) of the Customs Act, at any time, \nof decision issued under 60(4) but before a CITT \nappeal is heard under section 67 regarding \nprohibited goods \nR6-61-1-C-I Class and Origin of \nsubsequent goods \nAuthority for a decision issued under section \n61(1)(c)(i) of the Customs Act to re-determination \nor further re-determination that gives effect to a \ndecision issued by the CITT, Federal Court of \nAppeals (FCA) or the Supreme Court of Canada \n(SCC) for subsequent goods as it pertains to Tariff \nClassification or Origin only \nR6-61-1-C-\nI(DENY) \nClass and Origin of \nsubsequent goods \nAuthority for a decision issued under section \n61(1)(c)(i) of the Customs Act to re-determination \nor further re-determination that gives effect to a \ndecision issued by the CITT, Federal Court of \nAppeals (FCA) or the Supreme Court of Canada \n(SCC) for subsequent goods as it pertains to Tariff \nClassification or Origin only \nR6-61-1-C-II Value for duty of \nsubsequent goods \nAuthority for a decision issued under section \n61(1)(c)(ii) of the Customs Act to re-determination \nor further re-determination that gives effect to a \ndecision issued by the CITT, Federal Court of \nAppeals (FCA) or the Supreme Court of Canada \n(SCC) for subsequent goods as it pertains to Value \nfor Duty only \nR6-61-1-C-\nII(DENY) \nValue for duty of \nsubsequent goods \nAuthority for a decision issued under section \n61(1)(c)(ii) of the Customs Act to re-determination \nor further re-determination that gives effect to a \ndecision issued by the CITT, Federal Court of \nAppeals (FCA) or the Supreme Court of Canada \n(SCC) for subsequent goods as it pertains to Value \nfor Duty only \n\nAppendix B: Instructions for completing Form BSF945 when \nsubmitting an adjustment for commercial goods imported on a \nForm E14 \n\nTo request an adjustment for commercial goods imported on a Form E14, Form BSF945 must \nbe completed as per the following instructions: \n\nField \nNumber: \nField Name: Instructions: \n\n35 \n\n3 Accounting Date Provide the Issue Date from the E14 ", @@ -27061,7 +27061,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-1", "marginal_note": "Adjusting Commercial Accounting Declarations (part 30)", - "part": "", + "part": "Adjusting Commercial Accounting Declarations", "division": "", "heading": "", "text": "6 Mode of Transport Print “Postal” \n7 Release Date Provide the Issue Date from the E14 \n11 Importer BN15 Provide the importer’s 15 digit business number \n12 Importer Name, Address \nand Telephone No. \nProvide the importer’s full name, mailing address \nand telephone number \n19 Original Transaction No. Provide the Inventory No. from the E14 \n36 Vendor Name Address \nand Telephone No. \nProvide the name, address and telephone number \nof the vendor of the goods as it appears on the \nsupporting invoice(s). \n38 Invoice No. Print the invoice number pertaining to the goods \nthat are accounted for on the E14 \n39 Invoice Value Print the value from the invoice pertaining to the \ngoods that are accounted for on the E14 \n56-100 Commodity Line Details Complete only the fields where a change is being \nrequested. Print the corrected information that is \nbeing requested. \n\nFor example, to request a change in value, print \nthe corrected value in field 78, Value for Duty. \n\nFor adjustments requesting a refund of provincial \ntaxes applied on commercial goods, $0 should be \nprinted in field 91, PST/HST Amount. \n101 Commodity Reason Code Provide the appropriate reason code as per \nAppendix A of this memorandum. \n\nFor adjustments requesting a refund as a result of \nprovincial taxes incorrectly applied on commercial \ngoods, the R2-9999 code that corresponds to the \nappropriate province or territory is to be provided. \nFor example R2-9999-08 for PST in Ontario. \n103 Commodity Remark Provide a brief description of the reason for the \nadjustment request \n105-111 Additional Commodity \nReason Codes and \nRemarks \nProvide additional reason codes and remarks if \nmore than one adjustment reason is being \nrequested \n113-129 Declaration Totals Complete the correct declaration totals being \nrequested if known. If unknown, leave blank and \nthe CBSA will calculate. \nN/A Signature and Date Sign and date the request form \n35 Notes Any additional information that is relevant to the \nadjustment request, that cannot be entered in any \n\n36 \n\nof the designated fields, can be provided in this \nfield. \n\nReferences \n\nConsult these resources for further information. \n\nApplicable legislation \nCustoms Act \nCustoms Tariff \nDiversion of Imported Goods Exemption Regulations \nRefund of Duties Regulations \nSpecial Import Measures Act (SIMA) \n\nRelated forms \nForm B2G, CBSA Informal Adjustment Request \nForm BSF945, Exception Commercial Accounting Declaration – Adjustment \nForm GST 189, General Application for Rebate of GST/HST \n\nRelated D memoranda \n Memorandum D1-6-1, Authority to Act as Agent \n Memorandum D6-2-3, Refund of Duties \n Memorandum D11-6-5, Interest and Penalty Provisions: Determinations/Re-\ndeterminations, Appraisals/Re-appraisals, and Duty Relief \n Memorandum D11-6-6, Reason to Believe and Corrections to the Declaration of Origin, \nTariff Classification, and Value for Duty \n Memorandum D11-6-7, Request under Section 60 of the Customs Act for a Re-", @@ -27079,7 +27079,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-1", "marginal_note": "Adjusting Commercial Accounting Declarations (part 31)", - "part": "", + "part": "Adjusting Commercial Accounting Declarations", "division": "", "heading": "", "text": "determination, a further Re-determination or a Review by the President of the Canada \nBorder Services Agency \n Memorandum D11-6-10, Reassessment Policy \n Memorandum D11-8-5, Conditional Relief Tariff Items \n\n37 \n\n Memorandum D14-1-3, Re-determinations and Appeals under the Special Import \nMeasures Act \n Memorandum D17-1-5, Accounting for Commercial Goods \n Memorandum D17-2-3, Business Number Changes and Commercial Accounting \nDeclaration Withdraw Requests \n Memorandum D17-2-4, Preparation and Presentation of Pre-CARM Adjustments \n Memorandum D17-5-1, Payment of Duties and Taxes on Imported Commercial Goods \n Memorandum D23-3-1, Customs Self-Assessment for Importers \n\nSuperseded D memoranda \n\nD17-2-1, The Coding, Submission and Processing of Form B2 Canada Customs Adjustment \nRequest \n\nMay 3, 2017 \n\nIssuing office \n\nRegulatory Trade Programs Division \nTrade and Anti-Dumping Programs Directorate \nCommercial and Trade Branch \n\nContact us \n\nContact border information services \n\nRelated Links \n\nCanada Revenue Agency Website \nCARM Client Portal \nCARM Client Support", @@ -27097,7 +27097,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-3", "marginal_note": "Business Number Changes and Commercial Accounting Declaration Withdraw Requests (part 1)", - "part": "", + "part": "Business Number Changes and Commercial Accounting Declaration Withdraw Requests", "division": "", "heading": "", "text": "Memorandum D17-2-3: Business Number Changes \nand Commercial Accounting Declaration Withdraw \nRequests \nISSN 2369-2391 \nOttawa, October 21, 2024 \nThis memorandum outlines the procedures to be followed by importers, or their authorized \nrepresentative, when requesting an importer business number change on an interim \naccounting declaration or a Commercial Accounting Declaration (CAD), as well as the \nprocedures for submitting a CAD withdraw request. \n\nThe contents of this memorandum may not conform to all accessibility requirements. \nOn this page \n Updates made to this D-memo \n Definitions \n Guidelines \no Request for business number change prior to accounting \no Request for business number change after accounting \no Business number changes involving Courier Low Value Shipment (CLVS) \ntransactions \no Business number changes involving pre-CARM accounting declarations \no CAD withdraw requests \no CAD withdraw requests involving pre-CARM accounting declarations \no Accounting errors where a customs broker does not have delegated authority for \nboth importers \n References \n Contact us \nUpdates made to this D-memo \nThis memorandum has been revised to reflect changes resulting from the implementation of \nRelease 3 of the CBSA Assessment and Revenue Management (CARM) project, including: \n\na) The replacement of Form B3-3, Canada Customs Coding Form, and Form B2, Canada \nCustoms - Adjustment Request, with the Commercial Accounting Declaration (CAD). \nb) Changes to the submission process when requesting a business number change on an \naccounting declaration, including the requirement to submit the request electronically \nthrough the CARM Client Portal (CCP). \nc) The ability to submit a CAD withdraw request through the CCP, under certain \ncircumstances. \n2 \n\nDefinitions \nBusiness number (BN) \nFor the purposes of this memorandum, the 15-digit Canada Revenue Agency registration \nnumber. It is made up of the nine-digit business number and a six-digit alpha-numerical \nnumber used to uniquely identify businesses’ import/export (RM) accounts. \n\nBusiness number change \nA process within CARM, that cancels a submitted declaration with an incorrect business \nnumber, while triggering the automated posting of the CAD on the correct business number. \n\nCARM Client Portal (CCP) \nA self-service online tool that facilitates the accounting and revenue management processes with the \nCBSA. \n\nCommercial Accounting Declaration (CAD) \nThe customs document used to account for goods imported into Canada after CARM Release \n3. It acts as a single accounting declaration record for the goods, and all adjustments are \nprocessed as subsequent versions of the declaration. \n\nCustoms broker \nAn individual, partnership, or corporation that acts as an agent to transact business with the \nCBSA on behalf of the owner or importer of goods. While for most purposes, any agent may \nrepresent a client when transacting business with the CBSA, only a licensed customs broker ", @@ -27115,7 +27115,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-3", "marginal_note": "Business Number Changes and Commercial Accounting Declaration Withdraw Requests (part 2)", - "part": "", + "part": "Business Number Changes and Commercial Accounting Declaration Withdraw Requests", "division": "", "heading": "", "text": "may account for goods and pay duties under section 32 of the Customs Act as the agent for \nthe owner or importer of the goods. \n\nElectronic Data Interchange (EDI) \nA service that allows clients to electronically transmit their import or export data and payments \nto the CBSA. \n\nForm B3-3, Canada Customs Coding Form (Form B3) \nThe customs document that was used to account for goods imported into Canada prior to the \nimplementation of CARM Release 3. \n\nInterim accounting \nA method of accounting to obtain the release of goods by importers with Release Prior to \nPayment (RPP) Privileges. Subsection 32(2) of the Customs Act makes it possible to grant the \nrelease of goods before the final accounting, based on the submission of prescribed minimum \ndocumentation. Release is granted on the condition that certain requirements are met, that a \nCommercial Accounting Declaration will be presented and that duties and taxes will be paid \nwithin the prescribed timeframes. Financial security must be posted in order to use this interim \naccounting process. Duties and taxes must be paid no later than 10 weekdays (defined as \nMonday to Friday, inclusive of holidays) after the 17th of the calendar month. \n\nPre-CARM “As Declared” CAD \n3 \n\nA CAD that is created in the CARM system for goods that were accounted for on a Form B3 \nbefore the implementation of CARM Release 3. It replicates the accounting information found \non the Form B3, and any subsequent adjustments, and must be created before an adjustment \ncan be submitted in CARM. \n\nReason code \nThe code provided in CARM when making a change to an accounting declaration, which \ncorresponds to the applicable legislative issue and reason for the request (e.g. R2-74-1-E.TC \nis provided when requesting a refund as a result of a tariff classification change). \n\nTrade Chain Partner (TCP) \nFor the purposes of this memorandum, the entity who is submitting the adjustment request, \nwhich may include the importer or their authorized representative. \n\nGuidelines \n1. Section 7.1 of the Customs Act (the Act) requires that all information provided to an officer \nin the administration or enforcement of the Act, the Customs Tariff, the Special Import \nMeasures Act (SIMA) or under any other Act of Parliament that prohibits, controls or regulates \nthe importation or exportation of goods be true, accurate and complete. As such, if an importer \nor their authorized representative discovers that the importer business number provided at the \ntime of release or on an accounting declaration is incorrect, the CBSA must be notified of the \nerror. \n\n2. For the purposes of this policy, the company whose business number is identified as the \nimporter at the time of release will be considered to be the importer unless supporting \ndocumentation indicates that someone else is, in fact, the true importer. \n\n3. The importer will be considered to be the person who causes the goods to be exported to \nCanada. \n", @@ -27133,7 +27133,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-3", "marginal_note": "Business Number Changes and Commercial Accounting Declaration Withdraw Requests (part 3)", - "part": "", + "part": "Business Number Changes and Commercial Accounting Declaration Withdraw Requests", "division": "", "heading": "", "text": "4. Supporting documentation refers to waybills, purchase orders, commercial invoices (not \nCanada Customs nvoices) or similar documents, which clearly establish that the claimant is the \ntrue importer in accordance with the definition in paragraph 2 of this memorandum. \n\n5. Use of the term “business number” throughout this memorandum refers to the 15-digit \nCanada Revenue Agency registration number. It is made up of the nine-digit business number \nand a six-digit alpha-numerical number used to uniquely identify businesses’ import/export \n(RM) accounts. \nRequest for business number change prior to accounting \n6. To change a business number on an interim accounting document, (a Release on Minimum \nDocumentation (RMD)), before the Commercial Accounting Declaration (CAD) is submitted, a \nrequest must be made using Form A48, RMD Correction. This request is to be submitted to the \n4 \n\nsuperintendent of the long room or the delegated representative in the office where the goods \nwere released. \n\n7. If the customs broker who made the error does not have delegated authority for the correct \nbusiness number, Form A48 must be submitted to cancel the RMD, along with a new paper \nRMD reflecting the new transaction number and the correct business number. \n\nFor more detailed information on changes to RMD, please refer to Memorandum D17-1-4: \nRelease of Commercial Goods. \nRequest for business number change after accounting \n8. To change a business number after a CAD has been submitted, a request must be made \nthrough the CARM Client Portal (CCP) by one of the following Trade Chain Partners (TCPs): \n\na) An importer who has delegated authority for both importer accounts (i.e. the business \nnumber that the CAD has been submitted under and the business number that the CAD \nwill be transferred to); or \nb) A customs broker who has delegated authority to act on behalf of both importers; or \nc) A third party such as; a trade consultant, lawyer or accountant who has delegated \nauthority to act on behalf of both importers \n\n9. To request a change in the CCP, the TCP transfers the CAD to another business number \nusing the withdraw function and selecting the new business number. \n\n10. When submitting a request, the TCP must select reason code “R3-7-1.BN”, provide an \nexplanation for the request, and attach supporting documentation demonstrating that the CAD \nbelongs to the business number that it is being transferred to. \n\n11. A request to change a business number can not be made using Electronic Data \nInterchange (EDI) or Web Service (API). \n\n12. Requests for a business number change after a CAD has been submitted may be made \nduring either the correction period, or after the payment due date during the adjustment period. \n\n13. All requests for business number changes will be reviewed by the CBSA, including the \nrequests made during the correction period. If approved, the CAD will be cancelled from the ", @@ -27151,7 +27151,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-3", "marginal_note": "Business Number Changes and Commercial Accounting Declaration Withdraw Requests (part 4)", - "part": "", + "part": "Business Number Changes and Commercial Accounting Declaration Withdraw Requests", "division": "", "heading": "", "text": "account it was originally posted to and the duties and taxes will be credited. The account that \nthe CAD was transferred to, will have the CAD posted to it, and a debit for the duties and taxes \nowing. \nBusiness number changes involving Courier Low Value Shipment \n(CLVS) transactions \n14. For requests that involve goods accounted for under the Courier Low Value Shipment \n(CLVS) program on a Type F CAD, where all shipments were accounted for under the \n5 \n\nincorrect business number, a request for business number change can be made as per the \nprocedures outlined in the Request for business number change after accounting section of \nthis memorandum. \n\n15. For requests made after the payment due date, where the CAD is consolidated and a select number of \nshipments are accounted for under the incorrect business number, a Type V CAD is to be submitted using the \ncorrect business number for the shipment(s) in question. An adjustment can then be submitted against the original \nType F CAD, declaring these shipments as duplicates and referencing the new Type V CAD’s transaction \nnumber. For information on how to submit an adjustment, refer to Memorandum D17-2-1: Adjusting Commercial \nAccounting Declarations. \nBusiness number changes involving pre-CARM accounting declarations \n16. For requests that involve goods accounted for on a Form B3, Canada Customs Coding \nForm prior to the implementation of CARM Release 3, a Pre-CARM “As Declared” CAD must \nbe created using the business number that was declared on the original Form B3. \n\n17. Once a Pre-CARM “As Declared” CAD has been created, a request to change the business \nnumber on the CAD can be made as per the procedures outlined in the Request for business \nnumber change after accounting section of this memorandum. \nCAD withdraw requests \n18. A request to withdraw a CAD after it has been submitted to the CBSA, may be made by \none of the following TCPs: \n\na) The importer; or \nb) A customs broker who has delegated authority to act on behalf of the importer(s); or, \nc) A third party such as a trade consultant, lawyer or accountant who has delegated \nauthority to act on behalf of the importer. \n\n19. Requests to withdraw a CAD must only be made in instances where information on the \nCAD is incorrect but cannot be amended using the correction or adjustment processes in \nCARM. This includes errors in: \n\na) CAD fields which cannot be edited (e.g. release office, release date); \nb) information declared on a Pre-CARM “As Declared” CAD; and, \nc) the transaction number, where a TCP submitted a CAD using a transaction number \nthat belongs to another TCP, whom they do not have delegation of authority for. \n\n20. Requests to withdraw a CAD may be made during either the correction period, or after the \npayment due date during the adjustment period. \n\n21. Requests to withdraw a CAD will not be accepted in instances where a TCP has made a ", @@ -27169,7 +27169,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-3", "marginal_note": "Business Number Changes and Commercial Accounting Declaration Withdraw Requests (part 5)", - "part": "", + "part": "Business Number Changes and Commercial Accounting Declaration Withdraw Requests", "division": "", "heading": "", "text": "clerical error in the accounting information submitted on their CAD. Changes to accounting \ninformation must be made using a correction or an adjustment. \n\n6 \n\n22. Requests to withdraw a CAD will not be accepted in instances where a TCP has accounted \nfor the same goods on more than one accounting document. Where a duplicate accounting \nerror has been made, a correction or adjustment must be submitted against the incorrect \naccounting document. Reason code “R2-74-1-D.Typo” is to be selected when submitting an \nadjustment request. \n\n23. To submit a CAD withdraw request, the TCP must use the withdraw function in CCP. A \nrequest to withdraw a CAD can not be made using EDI or API. \n\n24. When submitting a request, the TCP must select the “R2-74-1-D” reason code, provide an \nexplanation for the request, and upload any applicable supporting documentation to explain \nthe reason for the withdraw. \n\n25. Failure to provide an explanation and attach required supporting documentation, will result \nin rejection of the withdraw request. \n\n26. All requests to withdraw a CAD will be reviewed by the CBSA. If approved, the CAD will be \ncancelled on the account it was posted to, and the duties and taxes will be credited to offset \nthe original CAD’s debt. \n\n27. If a withdraw request is approved and the CAD is cancelled, the importer remains liable for \nany duties and taxes owing related to the importation. \n\n28. Where a withdraw request is submitted to correct information for CAD fields which can not \nbe adjusted, and the request is approved, a new CAD must be submitted by the TCP with the \ncorrected information within 2 business days. Failure to resubmit a CAD within this period of \ntime, may result in the application of penalties. \n\n29. When a CAD is resubmitted, a late accounting penalty may be applied to the importer’s \naccount if the CAD is submitted after the accounting due date. Information on how and when to \nappeal a late accounting penalty can be found in Memorandum D17-1-5: Accounting for \nCommercial Goods. \n\n30. If the CAD is resubmitted outside of the payment due date, the TCP must provide payment \nfor the CAD using the CCP, on the same day that the new CAD is submitted. Failure to do so \nmay result in collection actions on the TCP’s account. For information on how to make a \npayment, refer to Memorandum D17-5-1: Payment of Duties and Taxes on Imported \nCommercial Goods. \nCAD withdraw requests involving pre-CARM accounting declarations \n31. If a TCP discovers that an error was made on a Pre-CARM “As Declared” CAD, for goods \nwhich were previously accounted for on a Form B3, prior to the implementation of CARM \nRelease 3, they must cancel the CAD and re-submit the Pre-CARM “As Declared” CAD with \nthe corrected information. \n\n7 \n\n32. Like other withdraw requests, CBSA review and approval is required. Unlike a withdraw \nrequest on a post CARM CAD however, the approval of a Pre-CARM “As Declared” CAD will ", @@ -27187,7 +27187,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-3", "marginal_note": "Business Number Changes and Commercial Accounting Declaration Withdraw Requests (part 6)", - "part": "", + "part": "Business Number Changes and Commercial Accounting Declaration Withdraw Requests", "division": "", "heading": "", "text": "not result in a credit of duties on the TCP’s account, as no debit was charged when the Pre-\nCARM “As Declared” CAD was created. \nAccounting errors where a customs broker does not have delegated \nauthority for both importers \n33. If a customs broker submits a CAD with a transaction number for goods that were released \nunder a different importer, whom which they do not have delegated authority for, they must \nsubmit a withdraw request for the CAD. Once approved, the CAD will be cancelled on the \nincorrect importer’s account and the correct importer, or their customs broker, can resubmit a \nnew CAD using the same transaction number. \n\n34. If the customs broker incorrectly reported and accounted for goods for an importer that they \ndo not have delegated authority for, and the transaction number provided will not be reused by \nthe correct customs broker, the customs broker that made the error must communicate with \nthe correct customs broker to resolve the error. The correct customs broker must submit a \nType V CAD for the goods in question. Once submitted and accepted, the customs broker that \nmade the error can submit a correction or adjustment for the incorrect transaction under \nreason code “R2-74-1-D.Typo”. \nReferences \nConsult these resources for further information. \nApplicable legislation \nCustoms Act \nRelated D memoranda \n Memorandum D17-1-4: Release of Commercial Goods \n Memorandum D17-1-5: Accounting for Commercial Goods \n Memorandum D17-2-1: Adjusting Commercial Accounting Declarations \n Memorandum D17-5-1: Payment of Duties and Taxes on Imported Commercial Goods \nRelated forms \nForm A48, RMD Correction \nSuperseded memoranda D \nD17-2-3, September 8, 2015 \n\n8 \n\nIssuing office \nRegulatory Trade Programs Division \nTrade and Anti-Dumping Programs Directorate \nCommercial and Trade Branch \nContact us \nContact border information services", @@ -27205,7 +27205,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-4", "marginal_note": "Preparation and Presentation of Pre-CARM Adjustments (part 1)", - "part": "", + "part": "Preparation and Presentation of Pre-CARM Adjustments", "division": "", "heading": "", "text": "Memorandum D17-2-4: Preparation and \nPresentation of Pre-CARM Adjustments \n\nISSN 2369-2391 \n\nOttawa, October 21, 2024 \n\nThis memorandum outlines the policy and procedures for Trade Chain Partners (TCPs) \nto follow when submitting adjustments for goods accounted for on a Form B3-3, \nCanada Customs Coding Form, prior to the implementation of Release 3 of the CBSA \nAssessment and Revenue Management project (CARM) on October 21, 2024. \n\nThe contents of this memorandum may not conform to all accessibility requirements. \n\nOn this page \n\n Updates made to this D-memo \n Definitions \n Guidelines \no Creating a Pre-CARM “As Declared” CAD \no Adjusting a Pre-CARM “As Declared” CAD \no Pre-CARM CLVS adjustments \no Pre-CARM Blankets \no Submitting a Pre-CARM Blanket Request \no Processing a Pre-CARM Blanket Request \no Submitting a paper pre-CARM adjustment \no Adjustments following a compliance verification \n Appendix A: Pre-CARM Blanket Request worksheet template \n Appendix B: Instructions for completing Form BSF945 \n References \n Contact us \n Related Links \n\nUpdates made to this D-memo \n\nThis memorandum has been revised to reflect changes resulting from the \nimplementation of CARM Release 3, where Form B3-3, Canada Customs Coding Form, \nand Form B2, Canada Customs - Adjustment Request, were replaced with the \nCommercial Accounting Declaration (CAD). This includes guidance on how to submit \nadjustments, mass adjustments, and Pre-CARM Blanket Requests for goods accounted \nfor using Form B3s. \n2 \n\nDefinitions \n\nCARM Client Portal (CCP) \nA self-service online tool for TCPs that facilitates accounting and revenue management \nprocesses with the CBSA. \n\nCommercial Accounting Declaration (CAD) \nThe customs document used after CARM Release 3 to account for goods imported into \nCanada. It acts as a single accounting declaration record for the goods, and all \nadjustments are processed as subsequent versions of the declaration. \n\nCourier Low Value Shipment (CLVS) Program \nA program that streamlines the reporting, release and accounting procedures for goods \nimported by an approved courier with an estimated value for duty not exceeding $3,300 \nCanadian dollars, which are not controlled, prohibited or regulated by an Act of \nParliament. \n\nElectronic Data Interchange (EDI) \nA service that allows clients to electronically transmit their import or export data and \npayments to the CBSA. \n\nForm B2, Canada Customs – Adjustment Request \nThe customs document that was used to request an adjustment to an accounting \ndeclaration for commercial goods accounted for prior to CARM Release 3. \n\nForm B3-3, Canada Customs Coding Form (Form B3) \nThe customs document that was used to account for goods imported into Canada prior \nto the implementation of CARM Release 3. \n\nForm BSF945, Exception Commercial Accounting Declaration – Adjustment \nThe paper customs document used to request an adjustment to an accounting ", @@ -27223,7 +27223,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-4", "marginal_note": "Preparation and Presentation of Pre-CARM Adjustments (part 2)", - "part": "", + "part": "Preparation and Presentation of Pre-CARM Adjustments", "division": "", "heading": "", "text": "declaration in exceptional circumstance, as per section 2.2(2) of the Accounting for \nImported Goods and Payment of Duties Regulations. \n\nLegislative issue \nThe legislative authority associated with the adjustment request (e.g. 74(1) (c.1) or \n32.2(2) of the Customs Act). \n\nMass Adjustment \nAn adjustment to two or more commercial accounting declarations (CADs) for the same \nlegislative issue for up to three reasons, submitted at once using the CCP, or submitted \nvia EDI/API referencing the same mass adjustment case number. \n\nPre-CARM “As Declared” CAD \nA CAD that is created in the CARM system for goods that were accounted for on a \nForm B3 before the implementation of CARM Release 3. It replicates the accounting \n3 \n\ninformation found on the Form B3, and any subsequent adjustments, and must be \ncreated before an adjustment can be submitted in CARM. \n\nPre-CARM Blanket \nAn adjustment process that facilitates the processing of 100 or more Form B3 lines \nwithin a 12-month period without requiring that an individual Pre-CARM “As Declared” \nCAD be created and adjusted for each transaction. \n\nPre-CARM Blanket Request \nA request submitted via a mass adjustment case in the CCP by a TCP, consisting of a \nPre-CARM Blanket Request Form and a workbook containing the original accounting \ndata submitted on Form B3s and the requested changes. \n\nReason \nThe description of the circumstances for which an adjustment is being requested (e.g. \nchange of origin, tariff classification, value for duty). \n\nReason code \nThe code provided in CARM when making a change to an accounting declaration that \ncorresponds to the applicable legislative issue and reason for the request (e.g. R2-74-\n1-E.TC is provided when requesting a refund as a result of a tariff classification \nchange). \n\nStatement of Adjustment (SoAdj) \nThe statement issued after an adjustment request has been processed, which provides \ninformation on previous and adjusted transactional details, the change in total duties \nand/or taxes assessed (if applicable), the legislative authority supporting the change \nand appeal rights. \n\nTrade Chain Partner (TCP) \nFor the purposes of this memorandum, the entity who is submitting the adjustment \nrequest, which may include the importer or their authorized representative. \n\nWeb Service (API) \nAn application programming interface that facilitates the accounting and revenue \nmanagement processes with the CBSA. \n\nGuidelines \n\n1. This memorandum is to be used as a guide by those preparing and submitting \nadjustments for goods accounted for using a Form B3 before the implementation of \nCARM Release 3 (R3). \n\n2. An adjustment may be prepared and submitted by an importer or their authorized \nrepresentative such as a customs broker or third-party consultant who is delegated in \n4 \n\nthe CCP For more information on delegated authority refer to Memorandum D1-6-1, \nAuthority to Act as Agent. \n\n3. This memorandum cannot be used for goods accounted for on a CAD following the ", @@ -27241,7 +27241,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-4", "marginal_note": "Preparation and Presentation of Pre-CARM Adjustments (part 3)", - "part": "", + "part": "Preparation and Presentation of Pre-CARM Adjustments", "division": "", "heading": "", "text": "implementation of CARM R3. For information on how to submit a CAD adjustment, refer \nto Memorandum D17-2-1, Adjusting Commercial Accounting Declarations. \n\n4. This memorandum does not include information on how to submit a business number \nchange or a CAD withdraw request. Information on how to request a business number \nchange or withdraw a CAD can be found in Memorandum D17-2-3, Business Number \nChanges and Commercial Accounting Declaration Withdraw Requests. \n\nCreating a Pre-CARM “As Declared” CAD \n\n5. When goods have been accounted for using a Form B3, and adjustments are \nrequired following the implementation of CARM R3, a Pre-CARM “As Declared” CAD \nmust be created before an adjustment can be made. The Pre-CARM “As Declared” \nCAD must reflect the values declared on the B3 and any subsequent adjustments \nsubmitted and approved by the CBSA. \n\n6. To create a Pre-CARM “As Declared” CAD, the TCP can obtain the accounting \ninformation declared on a Form B3 by submitting: \n\na) a request to the CARM Client Support Help Desk; \nb) a request via the CARM Client Portal (CCP) by navigating to the Create \nDeclaration page and selecting Convert B3 to CAD; or, \nc) a query via the Web Service (API). \n\n7. When the accounting information is returned to the TCP, they are required to verify \nthat it is correct and fill in any missing information to meet the submission requirements \nof the CAD. This includes amending the information to reflect any adjustments \nsubmitted and approved by the CBSA, such as adjustments made by a previous B2 \nBlanket Adjustment or Drawback. \n\n8. Section 7.1 of the Customs Act requires TCPs to provide information that is true, \naccurate and complete. If it is discovered by the CBSA that the TCP has submitted \ninformation on a Pre-CARM “As Declared” CAD that is false or inaccurate, the TCP will \nbe subject to penalties and compliance activities. \n\n9. The Pre-CARM “As Declared” CAD will be validated and processed the same as a \nstandard CAD. While the CAD will be posted to the importer’s account, it will not trigger \na financial posting against the importer’s business number and the values reflected will \nnot be owed. This step is necessary to establish the data in CARM so that it can be \nfurther adjusted. \n\n5 \n\nAdjusting a Pre-CARM “As Declared” CAD \n\n10. Once a Pre-CARM “As Declared” CAD has been created, the TCP can submit an \nadjustment or a mass adjustment using the CCP, EDI or API. For more information on \nhow to submit an adjustment or mass adjustment, refer to Memorandum D17-2-1. \n\n11. Supporting documentation is required for all single adjustments, or mass \nadjustments with less than 25 CADs, that result in a refund. \n\n12. If the adjustment is a request for refund, and the accounting information that was \nreturned for the B3 is amended on the Pre-CARM “As Declared” CAD, supporting \ndocumentation must be included to explain the change (e.g. Detailed Adjustment \nStatement from a blanket). \n", @@ -27259,7 +27259,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-4", "marginal_note": "Preparation and Presentation of Pre-CARM Adjustments (part 4)", - "part": "", + "part": "Preparation and Presentation of Pre-CARM Adjustments", "division": "", "heading": "", "text": "13. If during the review of an adjustment to a Pre-CARM “As Declared” CAD, the CBSA \ndiscovers that it does not accurately reflect the data found on the Form B3 and any \nprevious adjustments, the request will be rejected. To correct any errors on the Pre-\nCARM “As Declared CAD, the TCP must submit a CAD withdraw request explaining \nthat an error was made. If approved, the Pre-CARM “As-Declared” CAD will be \ncancelled, and the TCP can resubmit with the corrected information. \n\nPre-CARM CLVS adjustments \n\n14. When an adjustment is required for goods imported through the CLVS Program and \naccounted for using a consolidated Type F B3, the TCP must create a Pre-CARM “As \nDeclared” Type F CAD for each shipment that requires an adjustment. The TCP must \nuse the unique shipment number as the transaction number on the Pre-CARM “As \nDeclared” Type F CAD, and enter the consolidated Type F B3 transaction number in the \n‘Previous Transaction Number’ field. The TCP is to complete the accounting declaration \nusing the correct classification code and values. \n\n15. Once the Pre-CARM “As Declared” Type F CAD has been created, the TCP can \nsubmit an adjustment or a mass adjustment using the CCP, EDI or API. \n\nPre-CARM Blankets \n\n16. The CBSA encourages TCPs to create Pre-CARM “As Declared” CADs and then \nsubmit any adjustments using the CARM single and mass adjustments processes \noutlined in Memorandum D17-2-1. \n\n17. When an adjustment is required for 100 or more Form B3 transaction lines within a \n12-month period and no Pre-CARM “As Declared” CAD has been created for any of \nthose Form B3 transactions, the CBSA will allow the submission of a Pre-CARM \nBlanket Request. \n\n6 \n\n18. All lines within the Pre-CARM Blanket Request must be for the same legislative \nissue and up to 3 reasons. All reason codes must fall under the same issue and apply to \nall goods within the blanket. The exception to this is a request to change a tariff \nclassification as this may also require a change in tariff treatment or country of origin, \nthereby requiring an adjustment under 2 legislative issues. \n\n19. Adjustment requests related to issues under the Special Import Measures Act \n(SIMA) cannot be combined with other legislative issues on a Pre-CARM Blanket \nRequest. For more information on how to request a redetermination of SIMA, see \nMemorandum D14-1-3, Re-determinations and Appeals Under the Special Import \nMeasures Act. \n\n20. A Pre-CARM Blanket Request cannot be submitted for: \n\na) Classifications subject to Tariff Rate Quotas; \nb) Cases where licenses are applicable; \nc) Overages (which are reported on a Type V CAD); \nd) Requests for further re-determination (sections 60 or 61 of the Customs Act); \ne) Appeals (sections 67 and 68 of the Customs Act); or \nf) Requests relating to accounting documents where the time limit for appeal, \nrefund or diversion has expired. \n\n21. Before submitting a Pre-CARM Blanket Request, the TCP must ensure that no Pre-", @@ -27277,7 +27277,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-4", "marginal_note": "Preparation and Presentation of Pre-CARM Adjustments (part 5)", - "part": "", + "part": "Preparation and Presentation of Pre-CARM Adjustments", "division": "", "heading": "", "text": "CARM “As Declared” CAD has been submitted in CARM for any transaction numbers \ncontained in the blanket. All transactions must be within their legislative time limits for \nsubmitting an adjustment. Failure to do so, will result in the rejection of the request by \nthe CBSA. \n\nSubmitting a Pre-CARM Blanket Request \n\n22. Pre-CARM Blanket Requests can only be submitted using the CCP. Requests \ncannot be submitted using EDI or API, by mail or via email to the CBSA. \n\n23. To submit a request, the TCP must first generate a mass adjustment case number \nin the CCP. To do so, the TCP navigates to the ‘Declarations’ tab, selects ‘List of \nsubmitted declarations’, followed by ‘Generate a mass adjustment case number for EDI \nor API submission’. \n\n24. Once generated, the unique case number will appear in the ‘Mass Adjustments’ tab \nwhere the TCP must then select “submit” on the corresponding case number. Once \nsubmitted, the TCP will have the option to upload documents to the case. \n\n25. To submit a Pre-CARM Blanket Request, the TCP must upload the following \ndocuments to the case: \n\na) a Pre-CARM Blanket Request Form and, \n7 \n\nb) an electronic workbook with a worksheet containing all the accounting data \noriginally submitted on the B3 lines and the requested changes (see Appendix \nA for a worksheet example) \n\n26. A Pre-CARM Blanket Request Form and worksheet template can be requested by \nsending an email to CBSA-ASFC_Assessment_and_Licensing_Unit@cbsa-asfc.gc.ca. \n\n27. When submitting documents, the CCP can accommodate up to 45 MB per file to a \nmaximum of 150 MB per submission. Only 10 files can be submitted at a time. If the \nTCP needs to submit more than this, they can make multiple submissions. \n\n28. The Pre-CARM Blanket Request Form and workbook must be uploaded within 5 \nbusiness days of the mass adjustment case number creation. Failure to do so will result \nin closure of the mass adjustment case by the CBSA. \n\n29. Supporting documentation is not required when submitting a Pre-CARM Blanket \nRequest, however, the TCP may choose to do so to better explain the reason(s) for the \nrequested adjustments. This includes, but is not limited to the following; \n\na) Rulings or other Agency direction; \nb) Descriptive literature, when not as a result of a ruling; \nc) Certificate(s) of Origin; \nd) Proof of diversion to a qualified end-use or end-user; or \ne) Financial records \n\n30. If the “as accounted for” information on any of the lines within the workbook does \nnot reflect what was accounted for on the Form B3s due to previous adjustments, such \nas a blanket or drawback, and the request results in a refund, supporting documentation \nfor the previous adjustment(s) must be included (e.g. Detailed Adjustment Statement \nfrom a blanket). \n\n31. The completed form must be clearly labelled as a Pre-CARM Blanket Request Form \nand include the importer’s name and the mass adjustment case number (e.g. Pre-\nCARM Blanket Request Form, ABC Company, 000005123456789). \n", @@ -27295,7 +27295,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-4", "marginal_note": "Preparation and Presentation of Pre-CARM Adjustments (part 6)", - "part": "", + "part": "Preparation and Presentation of Pre-CARM Adjustments", "division": "", "heading": "", "text": "32. The completed workbook must be clearly labelled as a Pre-CARM Blanket \nWorkbook and include the importer’s name and the mass adjustment case number (e.g. \nPre-CARM Blanket Workbook, ABC Company, 000005123456789). \n\n33. The worksheet within the workbook must be prepared in chronological order \naccording to the accounting date. \n\n34. Where a Pre-CARM Blanket Request is required for transactions with accounting \ndates covering more than one calendar year, these may be included in the same \nrequest, however each year must be presented on separate worksheets within the \nworkbook. \n8 \n\n35. GST amounts of cannot be offset in the worksheet. When adjustments result in both \nGST owing and GST payable, the adjustments must be separated into different \nworksheets within the workbook for amounts of GST owing to the importer and amounts \nof GST payable to the CBSA. \n\n36. As per Memorandum D17-1-9, Remission of Underpayment Due to Customs Entry \nError, importers may benefit from the Customs Accounting Document Error Remission \nOrder on all amounts owed to the CBSA of $7.50 Canadian Dollars or less. This amount \nmust be calculated on a per transaction basis. In order to benefit from this remission on \na Pre-CARM Blanket Request, TCPs must subtract any amounts of duties and taxes \nowed that are $7.50 CAD or less per transaction from the total payable to CBSA on the \nworksheet. The remission will not be applied, where a TCP fails to do so. \n\n37. As per the Low-Value Amounts Regulations, the CBSA will not refund amounts less \nthan $2.00 per transaction. Transactions resulting in refund under $2.00 must not be \nincluded in the Pre-CARM Blanket Request. \n\n38. The date that the Pre-CARM Blanket Request is submitted via the CCP will be \nconsidered the filing date and an importer’s legislative time limits will be protected. \nApplications that are incomplete or contain ineligible transactions will be rejected and \ntime limits will not be protected. \n\n39. The date that the Pre-CARM Blanket Request is submitted to the CBSA will also be \nconsidered the filing date for the purposes of meeting the 90-day legislative timeframe \nunder section 32.2 of the Customs Act. Should the workbook not be accepted, the 90-\nday timeframe will resume from the date of the rejection. For more information regarding \n“reason to believe” and the obligation to self-adjust, refer to Memorandum D11-6-6, \nReason to Believe and Corrections to Declarations of Origin, Tariff Classification, and \nValue for Duty. \n\n40. Payments for amounts owing on Pre-CARM Blankets under section 32.2 of the \nCustoms Act, cannot be made with the submission of the request. Payments can only \nbe made once the CBSA has processed the request and posted the adjustment on the \nimporter’s account. \n\nProcessing a Pre-CARM Blanket Request \n\n41. Upon receipt of a Pre-CARM Blanket Request, the CBSA will review to ensure the \nrequest is valid and complete. \n", @@ -27313,7 +27313,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-4", "marginal_note": "Preparation and Presentation of Pre-CARM Adjustments (part 7)", - "part": "", + "part": "Preparation and Presentation of Pre-CARM Adjustments", "division": "", "heading": "", "text": "42. TCPs must have supporting documentation readily available for all transactions that \nare being adjusted within the blanket and be able to provide supporting documentation \nupon request by the CBSA. Supporting documentation will be requested from the TCP \nthrough the CCP. TCPs should check their notices frequently following submission of a \nPre-CARM Blanket Request, to monitor for requests from the CBSA. \n9 \n\n43. Failure to provide requested documentation within the CBSA’s required timeframes \nmay result in rejection of the request and time limits will no longer be protected. \n\n44. Following a review of the request and any requested supporting documents, the \nCBSA will render a decision on the entire Pre-CARM Blanket Request and issue a \nStatement of Adjustment (SoAdj). \n\n45. To facilitate the posting of the Pre-CARM Blanket, the CBSA will: \n\na) create a Pre-CARM F “As Declared” Type F CAD consolidating the “as \naccounted for” information for all B3 lines within the workbook; and, \nb) process an adjustment against this CAD, based on the “as claimed” information \nin the workbook. \n\n46. Following processing of the adjustment on the Pre-CARM “As Declared” Type F \nCAD, any duties and taxes that are to be refunded to the TCP or that are owed to the \nCBSA will be posted to the TCP’s account. \n\n47. Interest owed to the TCP, or owed by the TCP to the CBSA will be shown on the \nSoAdj, however the corresponding credit or debit will be posted to the TCP’s account as \na Form K23, Miscellaneous Invoice, referencing the corresponding Pre-CARM “As \nDeclared” Type F CAD Transaction Number. \n\n48. Where amounts are owed to the CBSA, the payment due date for both the \nadjustment (Pre-CARM “As Declared” Type F CAD) and interest (Form K23) will be \nbased on the posting date of these items and will follow the standard billing period. For \nmore information on payments and the billing period, refer to Memorandum D17-5-1, \nPayment of duties and taxes on imported commercial goods. \n\n49. When calculating interest, the median date will be considered as the date that the \ninterest begins. The median date equals the date between the first and last transaction \nwithin the respective year. When the number of days in a period is an even number, the \ndate immediately after the median date will be used. \n\n50. The approved adjustments within the Pre-CARM Blanket will not be reflected at the \nindividual transaction level in CARM. Should a TCP need to submit a subsequent \nadjustment against one of these transactions, they will need to create an individual Pre-\nCARM “As Declared” CAD for the transaction and they will be responsible for capturing \nany changes from the Pre-CARM Blanket. \n\n51. Subsequent adjustments by the TCP are not permitted against the Pre-CARM “As \nDeclared” Type F CAD that is generated for the Pre-CARM Blanket. \n\n52. If a TCP wishes to appeal the Pre-CARM Blanket, they can do so through the ", @@ -27331,7 +27331,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-4", "marginal_note": "Preparation and Presentation of Pre-CARM Adjustments (part 8)", - "part": "", + "part": "Preparation and Presentation of Pre-CARM Adjustments", "division": "", "heading": "", "text": "standard Appeals process, as per Memorandum D11-6-7, Requests under section 60 of \n10 \n\nthe Customs Act for a Re-determination, Further re-determination or a Review by the \nPresident of the Canada Border Services Agency. As interest is included in the SoAdj, \nthe TCP does not need to appeal the Form K23 posting separately. \n\nSubmitting a paper pre-CARM adjustment \n\n53. As per section 2.2 of the Accounting for Imported Goods and Payment of Duties \nRegulations, a TCP must submit a CAD by electronic means, in accordance with the \nElectronic Commerce Client Requirements Document, unless the Minister determines \nthat: \n\na) the infrastructure is inadequate or incompatible with the electronic means set out \nin the Electronic Commerce Client Requirements Document (e.g. CARM outage \nof a significant duration); \nb) a natural disaster, a national crisis or any other exceptional circumstance \nprevents or impedes the use of the electronic means or makes using them \nunreliable; or \nc) it is impracticable for a person, due to circumstances outside of their control, to \naccount for goods by the electronic means. \n\n54. Where a TCP is unable to submit subsequent version of a CAD electronically due \nthese circumstances, a paper adjustment may be submitted using Form BSF945, \nException Commercial Accounting Declaration – Adjustment. \n\nNote: Form BSF945 will be uploaded to the CBSA website and linked at a later date \n\n55. A Form BSF945 will only be accepted in situations where a transaction’s \nlegislative’s time limits are within 2 business days of expiry. If the transaction is not \nwithin this period, the TCP is to refrain from submitting until the outage has been \nresolved. \n\n56. To submit a Form BSF945, the TCP is to complete the form as per Appendix B and \nsubmit by mail to the applicable address below. \n\nFor goods released in the Atlantic, Northern Ontario and Quebec Regions, the request \nmust be submitted to: \n\nCBSA \nTrade Operations Division \nC/O CAD Adjustment Unit \n400 Youville Square, 5th floor \nMontréal, Quebec H2Y 2C2 \n\nFor goods released in the Greater Toronto Area (GTA), Southern Ontario, Prairie and \nPacific rRegions, the request must be submitted to: \n\n11 \n\nCBSA \nTrade Operations Division \nC/O CAD Adjustment Unit \n55 Bay Street North, 6th floor \nHamilton, Ontario L8R 3P7 \n\n57. If the request involves an adjustment to a Form B3, where a Pre-CARM “As \nDeclared” CAD has not yet been created in the CARM system, the TCP must also \ninclude a copy of the Form B3, along with statements from any previous adjustments \nthat impacted the line being adjusted. \n\n58. Adjustments requesting a refund must include supporting documentation with the \nform. Failure to include will result in the request being rejected and legislative time limits \nwill not be protected. \n\n59. Pre-CARM Blanket Requests will not be accepted by mail. If adjustments are \nrequired to multiple Form B3s, individual adjustment requests using Form BSF945 must \nbe submitted. \n", @@ -27349,7 +27349,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-4", "marginal_note": "Preparation and Presentation of Pre-CARM Adjustments (part 9)", - "part": "", + "part": "Preparation and Presentation of Pre-CARM Adjustments", "division": "", "heading": "", "text": "60. The date sent by registered mail or by courier will be deemed to be the date of filing \nfor the purposes of the prescribed periods under section 74(8) of the Customs Act. \n\nAdjustments following a compliance verification \n\n61. Adjustments submitted as a result of any CBSA verification or review must \nreference the case number found on the Directed Compliance Letter, Compliance \nValidation Letter or Trade Compliance Verification Final Report. \n\n62. For instructions on how to submit an adjustment following a verification, TCPs \nshould refer to their letter or final report. \n\nAppendix A: Pre-CARM Blanket Request worksheet \ntemplate \n\nAll Pre-CARM Blanket Requests must include an electronic workbook containing the \naccounting data originally submitted on the B3 lines and the requested changes. \n\nAn example of how to prepare a worksheet within the workbook is below. Note this \nexample contains all mandatory fields that must be provided when submitting a Pre-\nCARM Blanket Request. If any other fields on the B3 lines within the blanket were \ncompleted at the time of accounting, or are being adjusted, these must also be also be \nincluded in the worksheet, showing both the “as accounted for and “as claimed” \ninformation. For example, any amounts in the SIMA Assessment or Excise Tax fields, \nand/or any numbers in the Special Authority field. \n12 \n\nA worksheet template can be requested by sending an email to CBSA-\nASFC_Assessment_and_Licensing_Unit@cbsa-asfc.gc.ca. \n\nAppendix B: Instructions for Completing Form \nBSF945 \n\nIf a TCP is unable to submit an adjustment request electronically in exceptional \ncircumstance, as per section 2.2(2) of the Accounting for Imported Goods and Payment \nof Duties Regulations, and their legislative time limits are within 2 business days of \nexpiry, a Form BSF945 can be completed as per the following instructions: \n\n13 \n\nField \nNumber: \nField Name: Instructions: \n1 Type Code Insert the type of B3 (e.g. AB or C type). \n3 Accounting Date Provide the accounting date from the B3. \n7 Release Date Provide the date the goods were released. \n10 Pre-CARM Check this box to indicate the request is for \ngoods accounted on a B3, prior to CARM. \n11 Importer BN15 Provide the importer’s 15 digit business \nnumber. \n12 Importer Name, Address \nand Telephone No. \nProvide the importer’s full name, mailing \naddress and telephone number. \n36 Vendor Name Address \nand Telephone No. \nProvide the name, address and telephone \nnumber of the vendor of the goods as it \nappears on the supporting invoice(s). \n\nThis field is only required if a Pre-CARM “As \nDeclared” CAD has not already been created \nin CARM. \n38 Invoice No. Print the invoice number pertaining to the \ngoods that are accounted for on the B3. \n\nThis field is only required if a Pre-CARM “As \nDeclared” CAD has not already been created \nin CARM. \n39 Invoice Value Print the value from the invoice pertaining to \nthe goods that are accounted for on the E14. \n", @@ -27367,7 +27367,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-4", "marginal_note": "Preparation and Presentation of Pre-CARM Adjustments (part 10)", - "part": "", + "part": "Preparation and Presentation of Pre-CARM Adjustments", "division": "", "heading": "", "text": "This field is only required if a Pre-CARM “As \nDeclared” CAD has not already been created \nin CARM. \n56-100 Commodity Line Details Complete only the fields where a change is \nbeing requested. Print the corrected \ninformation that is being requested. \n\nFor example, to request a change in value, \nprint the corrected value in field 78, Value for \nDuty. \n101 Commodity Reason \nCode \nProvide the appropriate reason code as per \nAppendix A of Memorandum D17-2-1. \n\nIf more than one reason code is applicable, \ncomplete fields 105 and 109. \n14 \n\n103 Commodity Remark Provide a brief description of the reason for \nthe adjustment request. \n105-111 Additional Commodity \nReason Codes and \nRemarks \nProvide additional reason codes and remarks \nif more than one adjustment reason is being \nrequested. \n113-129 Declaration Totals Complete the adjusted declaration totals in all \napplicable fields. These amounts represent \nthe adjusted duties and taxes (i.e. new CAD \nversion) and not the amounts owed or to be \nrefunded as a result of the request. \nN/A Signature and Date Sign and date the request form. \n35 Notes Any additional information that is relevant to \nthe adjustment request, that cannot be \nentered in any of the designated fields, can be \nprovided in this field. This includes the reason \nfor the use of the form, and the date of a \nCARM outage, if applicable. \n\nReferences \n\nConsult these resources for further information. \n\nApplicable legislation \n\nCustoms Act \nLow-Value Amounts Regulations \nRefund of Duties Regulations \n\nRelated D memoranda \n\n Memorandum D1-6-1, Authority to Act as Agent \n Memorandum D11-6-6, Reason to Believe and Corrections to Declarations of \nOrigin, Tariff Classification, and Value for Duty \n Memorandum D11-6-7, Request under Section 60 of the Customs Act for a Re-\ndetermination, a further Re-determination or a Review by the President of the \nCanada Border Services Agency \n Memorandum D14-1-3, Re-determinations and Appeals Under the Special \nImport Measures Act \n15 \n\n Memorandum D17-1-9, Remission of Underpayment Due to Customs Entry Error \n Memorandum D17-2-1, Adjusting Commercial Accounting Declarations \n Memorandum D17-2-3, Business Number Changes and Commercial Accounting \nDeclaration Withdraw Requests \n Memorandum D17-5-1, Payment of duties and taxes on imported commercial \ngoods \nSuperseded D memorandum \n\nD17-2-4, Preparation and Presentation of Blanket B2 Adjustment Requests, dated \nJanuary 26, 2017 \n\nIssuing office \n\nRegulatory Trade Programs Division \nTrade and Anti-Dumping Programs Directorate \nCommercial and Trade Branch \n\nContact us \n\nContact border information services \n\nRelated Links \n\nCARM Client Portal \nCARM Client Support", @@ -27385,7 +27385,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-5", "marginal_note": "Plain language summary", - "part": "", + "part": "Duty Liability of Importer of Record", "division": "", "heading": "", "text": "Target audience: Importers of commercial goods and their agents\nKey content: This memorandum clarifies the Canada Border Services Agency's (CBSA) policy on customs duty liability.\nKeywords: accounting, commercial goods, importer, liability, importer of record, reassessment, owner", @@ -27403,7 +27403,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-5", "marginal_note": "On this page", - "part": "", + "part": "Duty Liability of Importer of Record", "division": "", "heading": "", "text": "- Definitions\n- Guidelines\n- References\n- Contact us", @@ -27421,7 +27421,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-5", "marginal_note": "Definitions", - "part": "", + "part": "Duty Liability of Importer of Record", "division": "", "heading": "", "text": "For the purposes of this memorandum:\n- Authorized agents: Include customs brokers and persons authorized.\n- Business numbers (BN): 15 digits identifying a business's accounts. It comprises the business's 9-digit Canada Revenue Agency business number appended by the 6-digit alpha-numerical CBSA RM import-export sub-account. The CBSA uses the BN to identify the “importer of record” to process customs documents and for compliance purposes.\n- The Courier Low-Value Shipment (CLVS) Program: A service offered by the Canada Border Services Agency (CBSA) to help simplify importing low-value goods. The program streamlines the customs processing of shipments valued at CAD$3,300 or less. It provides the express carrier industry with expedited release. The program was designed for shipments imported by express carriers and is available for commercial and personal use.\n- Customs brokers: Include CBSA -licenced persons under section 10 of the Customs Act who account for the goods on the importer's or owner's behalf. Customs brokers are a category of authorized agents.\n- Duties: Have the same meaning as defined in section 2(1) of the Customs Act and include 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 other acts of Parliament.\n- Importer: Usually the person(s) who brings the goods into Canada or causes the goods to be imported into Canada.\n- Importer of record: The person identified as the importer on customs declaration when goods are accounted for under subsection 32(1), (2), (3) or (5) of the act. The importer identifies themselves by citing their business number during the CBSA release and accounting processes.\n- Owner: The person who owned the goods when the CBSA released them.\n- Persons authorized: CLVS participants under paragraph 32(6)(a) of the Customs Act (the act) who account for the goods in lieu of the importer or owner, or a person not resident in Canada authorized by the minister, the president, or their delegate under paragraph 32(7) to account for goods in lieu of the importer or owner of those goods. Persons authorized are a category of authorized agents.", @@ -27439,7 +27439,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-5", "marginal_note": "Guidelines", - "part": "", + "part": "Duty Liability of Importer of Record", "division": "", "heading": "", "text": "Context\n1. Importers and owners are required to account for goods imported into Canada. Customs brokers may account for the goods on an importer's or owner's behalf, declaring their client or themselves as the importer of record. A person authorized may account for goods in lieu of the importer or owner and become the importer of record under the Courier Low-Value Shipment Program.\n2. The CBSA recognizes customs brokers and persons authorized as authorized agents.\n3. To transact business with the CBSA , commercial entities must have a business number (BN) with an import/export account number (RM). Those together identify the importer of record.\nLiability for duty after final accounting\n4. An importer of record may become liable for additional duties after final accounting due to re-determinations, further re-determinations, reappraisals or other legislative obligations. These reassessments include the consequences of the following:\n- Importers' obligations under section 32.2 of the act are to make corrections to declarations of origin, tariff classification or value for duty, and to pay owed duties when they have reason to believe their declarations are incorrect\n- CBSA audits or examinations under section 42, verifications under section 42.01 or verifications of origin under section 42.1 of the act\n- CBSA re-determinations or further re-determinations under sections 59(1), 60(4) or 61(1) of the act\nPrimary liability holder\n5. There is only one self-declared importer of record for an importation of goods. There can be more than one importer or owner of goods.\n6. The CBSA considers the importer of record the primary contact for verifications and the entity with direct liability for post-accounting obligations, including record keeping, making corrections, and payment of duties.\n7. The CBSA expects that if the importer of record , the importer, or the owner of goods are different entities, they work cooperatively before, during, and after final accounting to ensure their joint compliance with the act.\n8. Persons who present themselves as the importer of record and who are not authorized to account for goods by the CBSA and by the importer or owner may be subject to sanctions and penalties under the act in addition to assuming duty liability and recordkeeping obligations after final accounting.\nAuthorized agents as importer of record\n9. Authorized agents sometimes assume the dual role of a customs broker or persons authorized and importer of record under the direction of the importer or owner of the goods. Memorandum D11-6-11 Post-Accounting Obligations Authorized Agents as importer of record provides information about the liability for post-accounting obligations assumed by authorized agents who are the importer of record under the direction of commercial entities.\nShared liability\n10. The CBSA considers the importer of record the first contact for verifications and the primary liability holder for debts. However, other persons share liability for payment of duties when the agency determines they were the importer(s) or owner(s) through implicit or explicit contracts or codependent import intentions.\n11. The CBSA may contact the importers or owners of the goods during its verification activities, even if they are not the importer of record.\n12. Should the importer of record default on their assessed duties, the CBSA may hold the importers or owners of the goods liable, jointly or individually.\n13. The CBSA encourages importer of records, importers, and owners to share clear and transparent provisions explaining how they will manage duty liabilities and refunds between the parties.", @@ -27457,7 +27457,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-2-5", "marginal_note": "References", - "part": "", + "part": "Duty Liability of Importer of Record", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable legislation\n- Section 17(3) Customs Act (not yet in force)\n- Customs Broker Licensing Regulations\n- Persons Authorized to Account for Casual Goods Regulations\nRelated D memoranda\n- D17-2-3: Importer Name/Account Number or Business Number Changes\n- D11-6-6: Reassessment Policy Reason to Believe and Corrections to the Declaration of Origin, Tariff Classification or Value for Duty\n- D11-6-10: Reassessment Policy\n- D11-6-11: Post-Accounting Obligations Authorized Agents as Importer of Record\nIssuing office\nTrade and Anti-dumping Programs Directorate Policy Integration Planning and Performance Planning", @@ -27529,7 +27529,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-4-0", "marginal_note": "Plain language summary", - "part": "", + "part": "Courier Low Value Shipment Program", "division": "", "heading": "", "text": "Target audiences: Couriers; customs brokers; anyone importing eligible commercial and casual goods. Key content: Overview of the CLVS Program; goods eligible for import under the program; eligibility requirements for participants; report, release, and post-release requirements; accounting; compliance verification and record-keeping requirements. Keywords: Courier Low Value Shipment Program, commercial goods, casual goods, cargo/release list, low value shipment threshold, CARM.", @@ -27547,7 +27547,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-4-0", "marginal_note": "On this page", - "part": "", + "part": "Courier Low Value Shipment Program", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines General Courier Low Value Shipment Program authorization and requirements Report and release Post-release Compliance verification Records\n- Appendix: Cargo/release list\n- References\n- Contact us", @@ -27565,7 +27565,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-4-0", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Courier Low Value Shipment Program", "division": "", "heading": "", "text": "This memorandum has been revised to:\n- provide clarity and accuracy of information\n- incorporate existing directives within policy and updates to policy\n- amend the low value shipment (LVS) threshold to $3,300 Canadian dollars (CAD), which came into effect July 1, 2020\n- provide information on the implementation of Canada Border Services Agency (CBSA) Assessment and Revenue Management (CARM) initiative", @@ -27583,7 +27583,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-4-0", "marginal_note": "Definitions", - "part": "", + "part": "Courier Low Value Shipment Program", "division": "", "heading": "", "text": "1. In this memorandum, the following definitions apply:\nAdministrative Monetary Penalty System (AMPS) a system whereby the CBSA issues monetary penalties to commercial clients for violating the CBSA’s trade and border legislation. The purpose of AMPS is to provide the Agency with a means to deter non-compliance by its clients and create a level playing field for all Canadian businesses. Authorized person a person who has obtained an authorization pursuant to subsection 3(3) of the Persons Authorized to Account for Casual Goods Regulations . Business number the unique number assigned to a person by the Minister of National Revenue. Cargo control document (CCD) a manifest or other control document that acts as the record of a shipment entering or exiting Canada (for example, air waybill, A8A(B)). Cargo control number (CCN) a number assigned to a transport document. Uniquely identifies cargo detailed on a cargo submission. Consists of the carrier code followed by a unique reference number assigned by the carrier/representative and cannot contain spaces. Its first four characters are the CBSA-approved carrier code. Cargo/release list (CRL) single detailed record of shipments used in place of individual cargo control and release documents. Carrier a person involved in international commercial transportation who reports cargo to the CBSA and/or who operates a conveyance used to transport specified goods to or from Canada. Carrier code as stated in the Customs Act , the unique identification number issued by the Minister either under subsection 12.1(4) or before the coming into force of that subsection. Casual goods any goods imported into Canada other than goods imported for sale or for any commercial, industrial, occupational, institutional or other like use. CBSA Assessment and Revenue Management (CARM) a cloud-based application designed to assess and collect duties and taxes on commercial goods imported into Canada. Commercial goods any goods that are or will be imported into Canada for sale or for any commercial, industrial, occupational, institutional or other like use. Conveyance any vehicle, aircraft or water-borne craft or any other contrivance that is used to move persons or goods. Conveyance reference number (CRN) a unique reference number given by the conveyance operating carrier (COC) to the CBSA to a certain journey or departure of a means of transport. Courier a commercial carrier that is engaged in scheduled international transportation of shipments of goods other than goods imported as mail. Courier Imports Remission Order (CIRO) conditions under which a remission may be granted on customs duties, sales and excise taxes on certain imported goods transported into Canada by courier. Customs Self-Assessment (CSA) a CBSA program designed to simplify import border requirements for low-risk, pre-approved importers, carriers and registered drivers. Deconsolidation a process whereby a consolidated shipment is divided into individual shipments consigned to various consignees. Designated officer the Deputy Minister or a Director General of the CBSA. Diplomatic bags packages bearing visible external marks attesting to their character as diplomatic bags or diplomatic pouches. Includes consular bags or consular pouches. Flying trucks air cargo that physically arrives in Canada on a highway conveyance, and moves on the bonded air carrier’s waybill. High-value shipment (HVS) goods having a value for duty exceeding CAD $3,300. Low-value shipment (LVS) goods having a value for duty not exceeding CAD $3,300. Partners In Protection (PIP) a cooperative program between private industry and the CBSA aimed at enhancing border and trade chain security.", @@ -27601,7 +27601,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-4-0", "marginal_note": "Guidelines", - "part": "", + "part": "Courier Low Value Shipment Program", "division": "", "heading": "", "text": "General\n2. The Courier Low Value Shipment (CLVS) Program streamlines reporting, release and accounting procedures for qualifying goods imported into Canada by an authorized courier. Goods imported by courier may be released under the CLVS Program on the condition the shipment:\n- has an estimated value for duty not exceeding CAD $3,300\n- does not contain goods that are prohibited, controlled or regulated by an Act of Parliament that prohibits, controls or regulates the importation of goods or a regulation made pursuant to such an Act\n- is released at a customs office designated for that purpose by the Minister under section 5 of the Customs Act\n3. Shipments with a value for duty exceeding CAD $3,300 cannot be divided into smaller shipments to qualify for importation via the CLVS Program. The total shipment must be subject to a single transaction.\nCBSA Assessment and Revenue Management System\n4. Effective October 21, 2024 , the CBSA Assessment and Revenue Management (CARM) system will become the official system of record that commercial importers and other trade chain partners will use to account for imported goods and pay for duties, including taxes, owing on the goods. Additionally, the CARM Client Portal (CCP) will become the Agency’s centralized system of record for trade chain partners to register their CBSA account and enroll in the various CBSA programs (for example, Importer, Release Prior to Payment (RPP), etc.).\n5. Commercial importers must register their business in the CCP and post financial security to obtain RPP privileges to import goods via the CLVS Program. Importers working with licensed customs brokers must delegate authority to their customs broker authorizing the broker to conduct business with the CBSA on the importer’s behalf. For more information relating to financial security requirements and the (RPP) program, refer to Memorandum D17-5-2: Financial Security for Release Prior to Payment .\nGoods regulated by other government departments\n6. Goods that are prohibited, controlled or regulated by an Act of Parliament cannot be imported via the CLVS Program. For example, regulated Health Canada products, such as prescription drugs and food, plant and animal products, cannot be imported via the CLVS Program. For further information on OGD-regulated products, please consult D memoranda Series D19: Acts and Regulations of Other Government Departments .\n7. Despite the general exclusion of other government department (OGD) goods in the CLVS Program, the following goods are permitted in the Program:\n- cosmetics for personal use (casual goods)\n- energy-using products for personal use (casual goods)\n8. The importation of alcohol and tobacco for personal use only may be facilitated by a CLVS Program participant where an agreement exists between the CBSA and the relevant province/territory. For more information on casual importations of alcohol and tobacco, refer to Memorandum D2-3-6: Non-commercial Provincial Tax Collection Programs .\n9. Please note that commercial shipments of intoxicating liquors do not qualify for importation to Canada under the CLVS Program. For more information, refer to Memorandum D3-1-3: Commercial Importation of Intoxicating Liquors .\nDiplomatic bags\n10. Due to the requirements outlined in the Foreign Missions and International Organizations Act , diplomatic bags and mail are not eligible for importation in the CLVS Program and must be processed in the regular commercial stream. For information regarding the importation of Canadian diplomatic bags, refer to Memorandum D21-1-1: Customs Privileges for Diplomatic Missions, Consular Posts and Accredited International Organizations (Tariff Item No. 9808.00.00) .\nFormer residents returning to Canada\n11. Personal effects imported under the provisions of tariff item no. 9805.00.00 are ineligible for importation in the CLVS Program. These goods must be accounted for on Form BSF186: Personal Effects Accounting Document . For more information regarding the importation of personal effects, refer to Memorandum D2-3-2: Former Residents of Canada—Tariff Item No. 9805.00.00 and Memorandum D17-1-3: Casual Importations .\nCourier Low Value Shipment Program authorization and requirements\nProgram application process\n12. Please refer to Importing goods through the Courier Low Value Shipment Program for more information about the CLVS Program application process.\nEligibility requirements for participants\n13. Couriers are eligible to participate in the CLVS Program provided they meet and maintain the following requirements:\n- Be a bonded carrier under the appropriate mode of transportation, in accordance with D memoranda Series D3: Transportation . As per the definition of carrier , freight forwarders (8000 carrier code series) are not engaged in international commercial transportation. As such, freight forwarders are not admissible to the CLVS Program unless they acquire a bonded carrier code in the appropriate mode of transportation.\n- Be a resident company of Canada; the courier must have a physical presence and a place of business in the country.\n- Be an authorized Partners in Protection (PIP) member as a carrier under the appropriate mode of transportation; in addition, CLVS shipments must be transported by bonded and approved PIP carriers in the appropriate mode of entry.\n- Registered in the CARM Client Portal.\n- Hold security in the form of Release Prior to Payment (RPP) bond required for couriers importing casual goods as per section 3(1)(b) of the Persons Authorized to Account for Casual Goods Regulations and section 7.3(b) of the Accounting for Imported Goods and Payment of Duties Regulations .\n- Possess a sufferance warehouse license, or utilize an existing sufferance warehouse for the release and examination of CLVS goods. More information may be found in Memorandum D4-1-4: Customs Sufferance Warehouses .\n- Utilization of a qualifying courier proprietary system: the courier will authorize the CBSA use of its proprietary system for report, release and risk assessment purposes the courier’s proprietary system must meet the CBSA’s security and operational requirements employees administering the courier’s proprietary system are subject to a CBSA personnel security screening\n- Maintain a high degree of administrative control over expedited shipments through the use of internal security, logistics, and tracking technology. Administrative control must be sufficiently integrated at both ends of the service (that is, pick-up to delivery) so that the courier can exercise a high degree of control over the shipments, particularly in regard to the reliability of information supplied for customs purposes.\n- Offer a service to the public under advertised, reliable, timely delivery on a door-to-door basis.\n- Ability to transmit advanced commercial information (ACI) for shipments that are not eligible for the CLVS Program, in accordance with the D memoranda D3 Series: Transportation.\n- Authorization to participate in the Program has not been cancelled within the previous 12 months.\nEligibility requirements for sub-process participants\n14. Couriers solely involved in the importation of casual goods from CBSA-approved online retailers in the United States (U.S.) may be approved for participation in the sub-program. Applicants/participants must meet and maintain the above-noted CLVS Program eligibility requirements, with the exception of using a proprietary system (refer to paragraph 13(g)) and administrative control over shipments (refer to paragraph 13(h)).\n15. In addition, couriers involved in the importation of casual goods from approved U.S. online retailers must:\n- email a listing of the U.S. online retailers that will be its clients to the CLVS Program at lvs-efv@cbsa-asfc.gc.ca\n- email a link to U.S. online retailers website to the CLVS Program at lvs-efv@cbsa-asfc.gc.ca\n- provide a list by email at lvs-efv@cbsa-asfc.gc.ca of the goods the participant will be importing from the website\n- advise the CLVS Program monthly by email at lvs-efv@cbsa-asfc.gc.ca if additional U.S. online retailers are subsequently added to its client list\nWithdrawal from the Courier Low Value Shipment Program\n16. Couriers may withdraw their application or participation from the CLVS Program at any time. Couriers must do so by informing the CLVS Program in writing electronically to: lvs-efv@cbsa-asfc.gc.ca. The notice must be submitted by the authorized signing officer of the business. Once the carrier has submitted the withdrawal, he or she will receive an electronic written confirmation of withdrawal from the CLVS Program.\n17. An application or CLVS authorization that has been withdrawn will not be reinstated and a full reapplication will be required in order to be reconsidered for participation in the Program.\nSuspension from the Courier Low Value Shipment Program\n18. The CBSA may suspend a CLVS participant's authorization to participate in the Program if the participant is in contravention of any related legislative, regulatory or policy requirements.\n19. If a decision has been made to suspend a CLVS participant’s authorization, the participant will be given written notice of the decision and the reasons for the decision.\n20. Suspension of a CLVS authorization will result in an interruption of all program-related benefits including the use of expedited clearance process, the CLVS beneficial accounting option (section 7.4 of the Accounting for Imported Goods and Payment of Duties Regulations ), and revenue reporting and payment.\n21. The CLVS participant may have an opportunity to correct the matter that gave rise to the suspension. If the correction has been made, the CLVS participant’s authorization may be reinstated. If it is not possible for the CLVS participant to make the required correction within a period specified by the CBSA, the participant’s authorization will be revoked.\nRevocation of Courier Low Value Shipment Program participant authorization\n22. The CBSA may revoke a CLVS Program participant's authorization to participate in the program if the participant:\n- requests in writing that the authorization be revoked\n- is bankrupt\n- makes a misrepresentation in obtaining the authorization\n- makes a misrepresentation as an authorized person in business dealings with an importer, an importer’s agent or a representative of the Government of Canada\n- fails to comply with any Act or Regulation that prohibits, controls or regulates the importation of goods into Canada\n- fails to comply with program regulations and requirements\n23. Once a decision has been made to revoke a CLVS authorization, the participant will be given notice of the decision and the reasons for decision.\n24. Revocation of a CLVS authorization will result in the removal of all CLVS Program-related benefits, including the use of expedited clearance process, consolidated accounting option, and revenue reporting and payment. For more information regarding authorization of couriers, refer to Persons Authorized to Account for Casual Goods Regulations .\nNotification of changes\n25. An authorized person must notify the CBSA of any change in the participant's CLVS profile (that is, information provided during the application process), such as business office address, legal or business name, and/or the ownership of the business. This notification must be provided within two weeks after the change. Notification of changes are to be sent to the CLVS Program by email to: lvs-efv@cbsa-asfc.gc.ca .\nCost recovery\n26. Cost recovery or special service charges may be assessed where a CLVS Program participant requests the release of CLVS shipments outside the authorized hours of service and/or area(s) served by a customs office. For more information on special services, please refer to Memorandum D1-2-1: Special Services .\nReport and release\nAdvance Commercial Information/eManifest requirements\n27. CLVS participants must report all shipments to the CBSA in accordance with the Customs Act , associated regulations, and policy.\n28. The conveyance must be reported electronically, as per the Reporting of Imported Goods Regulations . For additional information concerning Advance Commercial Information (ACI)/eManifest requirements, refer to the D memoranda Series D3: Transportation.\n29. Shipments imported via the CLVS Program are exempt from pre-load/pre-arrival cargo requirements as per the modal D memoranda Series D3: Transportation.\n30. For CLVS shipments arriving via air mode as part of a mixed load (that is, CLVS & HVS shipments onboard), refer to the Courier LVS/HVS requirements section of Memorandum D3-2-1: Air Pre-Arrival and Reporting Requirements .\n31. If the CLVS participant identifies a shipment which does not qualify for the CLVS Program prior to arrival, a complete ACI/eManifest cargo transmission is required for that specific shipment.\n32. If the CBSA or CLVS participant identifies a shipment which does not qualify for the CLVS Program post-arrival, these shipments must be removed from the program (refer to Rejects: Removal of ineligible shipments below for details about the shipment removal process). An ACI/eManifest cargo transmission is not required, however, the participant must issue individual paper cargo control documents.\nCargo/release list\n33. The cargo/release list (CRL) is to be used in place of individual cargo control and release documents. The CRL must be submitted by the CLVS participant. The CRL must contain true, accurate, and complete information, including a detailed description of the shipments. The CRL must be submitted to the CBSA port of release (not the port of entry) within the following modal timeframes:\n- Highway: at minimum 1 hour prior to arrival.\n- Air: at minimum, 4 hours prior to arrival, or at time of departure if the flight is less than 4 hours.\n34. The marine mode of transportation is excluded from the CLVS Program.\n35. The CRL must contain the following conveyance information in the heading:\n- bonded carrier code in the mode of transportation approved for the CLVS Program\n- CLVS Program participant name\n- conveyance reference number (CRN)\n- CRL unique reference identifier number\n- foreign country office of export\n- vehicle identification number for shipments arriving by highway, use the license plate details and the trailer number for shipments arriving by air, the aircraft registration number or the flight number\n- office of release\n- total number of shipments\n- date of report\n36. The following information must also be shown for each shipment on the CRL:\n- a unique cargo control number (CCN)\n- if the goods are destined to a Customs Self-Assessment (CSA) importer, the participant must include their CSA-approved carrier code as the first 4 digits of their CRL\n- consignee name and address\n- importer name and address\n- exporter name and address\n- vendor name and address\n- quantity\n- weight of the shipment in kilograms\n- value for duty in Canadian dollars\n- description of the goods\n- country of origin of the goods\n37. The CLVS Program participant must provide a breakdown on the CRL of all shipments for which release under the Courier Imports Remission Order (CIRO) is being requested. To claim the CIRO or the benefit of non-taxable status under Schedule VII to the Excise Tax Act , the separation of the CIRO categories on the CRL is required as follows:\n- Category A: CIRO shipments with a value for duty of CAD $0 to $20 (other than those imported from the United States or Mexico)\n- Category B: CIRO shipments with a value for duty of CAD $0 to $40 (imported from the United States or Mexico)\n- Category C: CIRO shipments with a value for duty of CAD $40.01 to $150 (imported from the United States or Mexico)\n- Category D: shipments with a value for duty of CAD $20.01 to CAD $3,300 where duties and taxes are applicable (imported from all countries).\n38. For more information on the CIRO, refer to the Courier Imports Remission Order and Memorandum D8-2-16: Courier Imports Remission .\nArrival at port of entry\nHighway mode\n39. The carrier must submit the conveyance report at the first port of arrival (FPOA) via Electronic Data Interchange (EDI) quoting the ACI cargo exemption code for CLVS shipments.\nAir mode\n40. The conveyance operating carrier (COC) must submit the conveyance report at FPOA via Electronic Data Interchange (EDI). There is no ACI cargo exemption code for CLVS shipments. The following processes must be used for CLVS shipments in air mode.\nCLVS shipments only:\nThe CLVS participant provides the CRL to the port of release within advance timeframes.\nMixed load (CLVS and non-CLVS shipments onboard):\n- The COC transmits the conveyance report and the cargo report via EDI for non-CLVS shipments. A mixed load consists of high-value shipments (HVS) and CLVS shipments under one single air waybill. Each individual HVS requires a house bill.\n- Should the primary cargo carrier and COC differ, the primary cargo carrier/CLVS participant must submit the main primary cargo report with the total weight and piece count of the entire shipment, indicating “CLVS Mixed-Load” in the cargo description field. As noted in Eligibility requirements for process participants , freight forwarder codes are not permitted for use in the CLVS Program.\n- The CLVS portion of the shipment requires either a house bill or a supplementary report stating “CLVS shipment” in the cargo description field within prescribed timeframes. The house bill or supplementary report must be submitted with the approved participant CLVS modal carrier code. The CRL is provided within advance timeframes to the port of release. For additional information, please refer to Memorandum D3-2-1: Air Pre-Arrival and Reporting Requirements .\n41. A border services officer (BSO) at the port of entry (POE) may request supporting documents, including a copy of the cargo/release list (CRL).\nReuse timeframes: Cargo/release list number\n42. The CRL unique identifier number must include the participant’s 4-digit carrier code as the first four digits followed by a unique number assigned by the CLVS participant.\n43. The CRL number must not be duplicated for a period of 3 years. The CRL number cannot be used at multiple ports of entry.\n44. For reuse timeframe requirements of CCNs and CRNs, please refer to Memorandum D3-1-1: Policy Respecting the Importation and Transportation of Goods and Memorandum D3-2-1: Air Pre-Arrival and Reporting Requirements .\nSplit shipments\n45. Split shipments are authorized only in Air mode. As indicated in Memorandum D3-2-1: Air Pre-Arrival and Reporting Requirements , all split shipments must be reported by the authorized CLVS participant within the prescribed timeframes. Split shipments are designed to accommodate goods that were manifested as one shipment on a CRL and then split prior to departure due to carrier capacity constraints (for example, weight capacity). Split shipments may only occur when the following conditions are met:\n- the shipments must be consigned to the same party\n- the shipments must have been accepted by the carrier in the same place of acceptance\n- the shipments must be destined to the same CBSA office of destination\n- the shipments must be consigned from the same shipper\n46. All pieces within a shipment must arrive at the destination warehouse before release can occur. If only a portion has arrived, the shipment cannot be released.\nOverages\n47. The reporting of overages by CLVS participants to CBSA must not constitute a normal/standard business practice.\n48. If the CBSA or the CLVS Program participant finds an overage, whether the discrepancy is identified prior to or post arrival, the CLVS participant is required to report any overages to the CBSA as soon as they are discovered. The participant must immediately document these goods on an amended CRL or an overage report.\n49. When an overage is discovered, the CLVS participant must proceed with one of the following actions:\n- Pre-arrival: Provide an amended CRL adding the overage shipment to the CRL.\n- Post-arrival: Provide an overage report to the CBSA listing the overage shipment(s). This report must reference the original CRL and the shipment(s) CCN.\n50. All copies must be presented to the CBSA office of release for validation and processing. The CBSA will return a validated copy of the overage report to the participant for books and records purposes. Additional information regarding overages can be found in Memorandum D3-1-1: Policy Respecting the Importation and Transportation of Goods .\nShortages\n51. The reporting of shortages by CLVS participants to the CBSA must not constitute a normal/standard business practice.\n52. When a shipment reported on the CRL is not on the conveyance, the CLVS Program participant must present a shortage report to the CBSA. Otherwise, all shipments reported to the CBSA on the CRL must be accounted for. Duties and taxes will be assessed on the goods declared on the CRL, unless acceptable evidence of a shortage is presented to the CBSA.\n53. When a shortage is discovered at the time of the processing, the CLVS participant must proceed with 1 of the following actions:\n- Pre-arrival: Provide an amended CRL removing the short shipment from the CRL.\n- Post-arrival: Provide a shortage report to the CBSA listing the short shipment(s). This report must reference the original CRL and the shipment(s) CCN.\n54. The party responsible for the payment of the duties and taxes on the shipment must present evidence regarding the shortage. For acceptable evidence of shortages refer to Memorandum D3-1-1: Policy Respecting the Importation and Transportation of Goods .\n55. When a portion of a shipment previously identified as a shortage, on an amended CRL or shortage report, is subsequently forwarded to Canada, the goods must be reported on a new CRL.\n56. Additional information regarding shortages can be found in Memorandum D3-1-1: Policy Respecting the Importation and Transportation of Goods .\nGifts\n57. Gifts with a value of CAD $60 or less may be imported via the CLVS Program. For an item to qualify for importation as a \"gift\" under tariff item no. 9816.00.00, a friend or relative outside Canada must send an item to you personally and include a card or notice indicating that it is a gift. For details on eligibility and policies regarding gift exemptions, refer to Memorandum D2-1-4: Casual Donations—Tariff Item No. 9816.00.00 .\n58. Gifts and gift baskets imported via the CLVS Program cannot contain any goods subject to OGD requirements (that is, controlled, regulated or prohibited goods). Any shipment containing products such as alcohol, meat, dairy, pet food, and other regulated food products are ineligible for importation via the CLVS Program. This is not an exhaustive list.\n59. CLVS participants may use a CRL exclusively for gifts during the holiday peak period from November 1 to January 8 of the new year.\nTrans-border air shipments in highway service (flying trucks)\n60. Where air cargo is being transported by a highway carrier, the highway carrier will transmit the ACI conveyance data to the CBSA (within the prescribed highway time frames), quoting the flying trucks cargo exception code. Cargo information must be presented at the FPOA in the form of paper air waybills. No ACI conveyance data is required from the air carrier. For more information on flying trucks, refer to Memorandum D3-2-1: Air Pre-arrival and Reporting Requirements and Memorandum D3-4-2: Highway Pre-arrival and Reporting Requirements .\nMovement of shipments to a sufferance warehouse\n61. CLVS shipments must be destined to a sufferance warehouse, which has been approved by the CBSA for use by the participant.\n62. CLVS shipments move in-bond to the destination sufferance warehouse indicated on the CRL for release and examination purposes. Non-CLVS shipments on the same conveyance require individual CCNs and must be transported to the same sufferance warehouse for deconsolidation.\n63. When goods imported via the CLVS Program arrive in Canada at an office other than the office of release, the in-bond movement of the shipments to the office of release is permitted, provided that the entire container or load is moved inland. For greater certainty, deconsolidation to move only part of the load is not permitted.\n64. Examinations for health, safety, and security reasons may be conducted at the FPOA. This is not considered deconsolidation of the shipment. Goods must be reloaded and moved to the sufferance warehouse with the CLVS shipment unless an item has been removed as a result of an enforcement action.\n65. Shipments processed through the CLVS Program may not be re-manifested from the office of release that is shown on the CRL, unless they are removed from the program.\nRelease process\n66. The CRL may be provided through the courier’s proprietary system, or in paper format for sub-process participants, within specified modal timeframes. In the event that the CLVS Program participant's proprietary system has not yet been authorized for use by the CBSA, the BSO may provide a stamped copy of the CRL to the participant as proof of release by the CBSA. The second copy is retained by the CBSA office.\n67. A BSO will review the CRL and notify the participant of shipments that require examination upon arrival at the sufferance warehouse. Shipments that have not been selected for examination are considered released upon arrival at the sufferance warehouse. Shipments may be subject to CBSA intervention up to the time of delivery to the addressee.\n68. For casual goods, the CLVS participant must post security with the CBSA to obtain the release of goods from the CBSA before the final accounting and payment of duties and taxes (refer to paragraph 7.3(b) of the Accounting for Imported Goods and Payment of Duties Regulations) .\n69. For commercial goods, the importer must post security with the CBSA to obtain the release of goods from the CBSA before the final accounting and payment of duties and taxes (refer to paragraph 7.2(b) of the Accounting for Imported Goods and Payment of Duties Regulations) .\nExamination of shipments\n70. The CBSA may choose to examine a shipment for several reasons, including to ensure the goods comply with customs legislation and/or to detect controlled, prohibited, or regulated goods. Shipments selected for examination must be presented without delay to the CBSA in the designated CBSA examination area of the sufferance warehouse for the purposes of admissibility determination. Following an examination, a CBSA officer will either release shipments to the courier for delivery or remove ineligible shipments from the CLVS Program. In cases where prohibited goods are detected, the CBSA will take appropriate enforcement action. Failure to present shipments selected for examination may result in a penalty to the CLVS participant and/or sufferance warehouse operator.\nRejects: Removal of ineligible shipments\n71. When ineligible shipments are removed from the CRL, the CBSA will issue Form BSF243: Reject Document Control, and the participant is issued a copy. When a shipment is removed from the CLVS Program, the participant and/or owner/customs broker must: submit an individual paper cargo control document (CCD) to the CBSA inform the customs broker or importer that a release/accounting package must be presented to the CBSA to obtain release of the shipment present a paper release package to the CBSA office where the goods are physically located 72. Shipments removed from the CLVS Program are subject to regular commercial stream release and accounting requirements. For additional information, refer to Memorandum D17-1-4: Release of Commercial Goods . 73. When cargo previously reported under the CLVS Program is removed from the CRL (rejected) post-arrival, ACI/eManifest pre-arrival data must not be transmitted to the CBSA. Post-release 74. In respect of commercial goods imported via the CLVS Program, the participant must provide the importer or the customs broker all release information and supporting documentation for each commercial shipment within two business days after the date of the report (refer to section 7.2(c) of the Accounting for Imported Goods and Payment of Duties Regulations). In accordance with Memorandum D1-8-1: Licensing of Customs Brokers , the customs broker must provide the importer with a receipt containing the details of the transaction that was reported to the CBSA, including the unique shipment number (that is, tracking number, waybill number) identified on the CRL. 75. Post release, participants are required to provide the CBSA office of release with an electronic copy of the final CRL which the CBSA will retain for the appropriate retention period. The information must be in a format that is manageable for post-release analysis, such as a Microsoft Excel spreadsheet or database. Portable Document Format (.pdf) or picture (.jpeg) file formats are not acceptable. Accounting for released goods Casual goods 76. Couriers authorized to participate in the CLVS Program may account for casual goods released in accordance with subsection 32(4) of the Customs Act in lieu of the importer or owner, provided the courier meets the conditions set out in section 3 of the Persons Authorized to Account for Casual Goods Regulations . 77. Casual goods imported by an authorized courier may be released prior to the final accounting and payment of duties, provided the courier has satisfied the conditions set out in section 7.3 of the Accounting for Imported Goods and Payment of Duties Regulations . In addition, only the courier’s designated business number can be used on the Commercial Accounting Declaration (CAD) Type F to account for casual goods imported through the CLVS stream. Commercial goods 78. Commercial goods imported by an authorized courier may be released prior to the final accounting and payment of duties, provided the importer or owner of the goods has satisfied the conditions set out in section 7.2 of the Accounting for Imported Goods and Payment of Duties Regulations, including providing security via the CARM Client Portal. In addition, only the importer’s business number can be used on the Commercial Accounting Declaration (CAD) Type F to account for commercial goods imported through the CLVS stream. 79. Commercial importers can submit their CAD directly to the CBSA via the CARM Client Portal or they may authorize a licensed customs broker to submit the CAD on their behalf. 80. A customs broker may submit a CAD on behalf of an importer if they have been granted a delegation of authority (DOA) by the importer in the CARM Client Portal (CCP). A CAD will not be accepted from a customs broker without a proper delegation of authority. For more information on using a customs broker and the DOA, refer to Memorandum D1-6-1: Authority to Act as Agent . For the steps on how to delegate authority to a service provider to access the CCP, refer to User Guide: Delegation of Authority . Documentation and information requirements 81. Goods released under the CLVS Program must be accounted for on a CAD Type F using the CLVS Program classification number “0000999900”, unless a special authority, permit or license applies. In this case, enter the correct classification number indicated in the Customs Tariff . Instructions for completing CAD Type F consolidated accounting documents are found in Appendix A of Memorandum D17-1-10: Coding of Customs Accounting Documents . 82. CLVS participants can consolidate a number of shipments (consist sheets) on a single CAD Type F. The CAD Type F is a monthly summary of the total duties and taxes from these multiple shipments. For commercial goods, only one consolidation method is accepted by Importer business number. As such, there needs to be submission of a separate CAD Type F by Importer business number for each commercial importer. For non-commercial (casual) goods, total consolidation is allowed using the courier’s designated business number. 83. A recap sheet can be requested from the trade chain partner after submission of the CAD Type F for compliance monitoring purposes. The recap sheet captures the header, vendor, and commodity information (plus applicable unique identifiers like AWB #) for accounting submitted using the dummy classification number “0000999900” in lieu of shipment-level details. 84. When using the CAD Type F, the importer/courier/customs broker must manually calculate and populate the duty and tax values, including the provincial sales tax (PST)/harmonized sales tax (HST) value for non-commercial goods. For PST/HST, a new data element to indicate the province of destination of the goods is required. For more information on the coding of customs accounting documents, refer to Appendix A of Memorandum D17-1-10: Coding of Customs Accounting Documents . 85. Supporting documentation (for example, invoices, order in council) is not required when submitting consolidated accounting documents; however, all records must be kept in such a manner as to enable a CBSA officer to perform detailed audits and verifications to obtain or verify the information upon which the calculation of duties was based. 86. The CLVS Program participant or the broker is required to provide the importer with accounting documents, such as a receipt containing the classification of the goods, the transaction number, and a breakdown of the duties and taxes. For additional information refer to Memorandum D1-8-1: Licensing of Customs Brokers . 87. When claiming the benefits of a preferential tariff treatment, importers and customs brokers must ensure they follow the policy guidelines contained in Memorandum D11-4-2: Proof of Origin of Imported Goods and Memorandum D11-4-14: Certification of Origin Under Free Trade Agreements . Accounting timeframes 88. CLVS participants are required to submit accounting documents for imported goods released under subsection 32(4) of the Customs Act within the accounting timeframes prescribed by the Accounting for Imported Goods and Payment of Duties Regulations. Shipments released in error under the CLVS Program 89. If shipments are released in error under the CLVS Program, the importer or customs broker must submit a Voluntary CAD (Type V) using the CARM Client Portal. The voluntary CAD must be submitted within 5 business days of release or upon discovery of the error, if more than 5 days have passed. 90. The Voluntary CAD must be accompanied by the corresponding invoice. Failure to comply with these requirements may result in the issuance of an administrative monetary penalty (AMP). Details of penalties involving various late accounting infractions are contained in the Administrative Monetary Penalty System Master Penalty Document . For more information on voluntary disclosure, refer to Memorandum D11-6-4: Relief of Interest and/or Penalties Including Voluntary Disclosure . 91. A Voluntary CAD is also required for high-value shipments, as well as controlled, prohibited, or regulated goods. In the case of controlled, prohibited, or regulated goods, the CBSA will inform the applicable government department of the error. 92. If goods subject to the Export and Import Permits Act are released in error under the CLVS Program, the importer or customs broker should immediately contact Global Affairs Canada (GAC) to verify if the required import permit can be obtained in respect of the goods. When applying for the permit, the importer or customs broker should state \"Released in error in the CLVS Program on (release date)\" in the \"Other Terms and Conditions\" field of the permit application. 93. If an accounting document has been submitted for goods released in error, an adjustment to the CAD Type F can be requested following the acceptance of the Voluntary CAD. A request for refund may be made using reason code “R2-74-1-D.Typo.” For more information on how to submit an adjustment request, refer to Memorandum D17-2-1: Adjusting Commercial Accounting Declarations . Self-accounting for casual goods 94. Persons importing casual goods have the option to self-account and pay any applicable duties and/or taxes at a CBSA customs office without the assistance of a courier or broker. The self-accounting process, however, is a release/accounting option outside the CLVS Program. 95. Importers may make arrangements with the courier in advance of the arrival of the shipment, and the courier will not include the shipment in the CLVS Program. The courier will issue a separate manifest for the shipment, and the goods will be released and accounted for in the regular commercial stream. 96. The goods will be held at the sufferance warehouse approved for use by the CLVS Program until the importer presents satisfactory proof that an accounting package has been submitted to the CBSA. 97. Should a casual importer wish to self-account for their shipment at the time of delivery, they must refuse the shipment and advise the courier they will personally pay any applicable duties and/or taxes at a CBSA office. To self-account the casual importer will need to follow these steps: obtain a copy of the invoice from the vendor containing the shipment identifier, description of the goods, the value, and any other relevant information visit a local CBSA office that offers accounting services to the public provide the shipment identification/tracking number, invoice (receipt), and personal identification upon arrival at the CBSA office if a third party will account on the casual importers behalf, the CBSA requires a letter of authorization and a photocopy of the casual importers identification an official receipt indicating that you have paid duties and/or taxes directly to the CBSA will then be provided a copy of this receipt must be presented to the courier at which time delivery of the shipment may be arranged 98. If duties and/or taxes are due, the CBSA accounting document Form BSF715: Casual Goods Accounting Document must refer to the shipment identifier number on the CRL. 99. Instructions for accounting for casual goods are found in Memorandum D17-1-3: Casual Importations . Corrections and adjustments 100. To request an adjustment of duties and taxes on casual shipments, refer to Memorandum D6-2-6: Refund of Duties and Taxes on Non-commercial Importations . 101. To request a correction of duties and taxes on commercial shipments before the payment due date, refer to Memorandum D17-1-5: Accounting for Commercial Goods . 102. To request an adjustment or refund of duties and taxes on commercial shipments after the payment due date, refer to Memorandum D17-2-1: Adjusting Commercial Accounting Declarations . Goods released but not delivered to the importer/owner 103. All goods must be accounted for under section 32 of the Customs Act , including goods that have been released, but not delivered to the importer, and subsequently exported or destroyed under CBSA supervision. Duties and taxes that should have been levied on these goods do not need to be assessed, provided there is a certified copy of Form E15: Certificate of Destruction/Exportation and tariff code “CLVS-0016-1” is used on the CAD Type F. Instructions on how to apply tariff code “CLVS-0016-1” can be found in Appendix A of Memorandum D17-1-10: Coding of Customs Accounting Documents . For more information on proof of export, refer to Memorandum D20-1-4: Proof of Export, Canadian Ownership, and Destruction of Commercial Goods . Collection of provincial taxes 104. The CBSA and certain provinces have reached agreements for the collection of the harmonized sales tax (HST), provincial sales tax (PST), and tobacco and alcohol taxes on the importation of casual goods. 105. Where an agreement exists between the CBSA and a province, the HST, PST, and provincial alcohol and tobacco taxes must be accounted for on imported casual goods. For more information regarding the release and accounting of alcohol and tobacco, refer to Memorandum D17-1-10: Coding of Customs Accounting Documents and Memorandum D2-3-6: Non-commercial Provincial Tax Collection Programs . Shipments imported for temporary use 106. If shipments imported for temporary use are released in error under the CLVS Program without the presentation of Form E29B: Temporary Admission Permit , and are subsequently exported, proof that the goods were imported for eligible temporary use, as well as proof of export must be kept on the importer's or customs broker's premises for future compliance verification. 107. If it is discovered that HVS imported for eligible temporary use, including high-value repair shipments, were released in error under the CLVS Program, the importer or customs broker must report the error to the CBSA and be prepared to submit Form E29B: Temporary Admission Permit, accompanied by the corresponding invoice, an explanatory letter and any required security. These documents may be presented at any CBSA office where commercial services are offered. Additional information regarding the Form E29B is available in Memorandum D8-1-4: Administrative Procedures Related to Form E29B, Temporary Admission Permit . Compliance verification 108. All CLVS Program participants, importers, customs brokers and authorized persons who report and account for shipments released under the CLVS Program are subject to compliance verification by the CBSA. Therefore, all related records of these shipments must be maintained for a period of 6 years following the date of importation. 109. During a compliance verification, the CBSA will verify whether shipments have been properly reported and accounted for by the CLVS Program participant, the importer, the importer's customs broker or by the authorized person. Non-compliance may result in the issuance of penalties to the liable party, as per the AMPS Master Penalty Document, or the suspension or revocation of the courier’s authorization to participate in the CLVS Program. 110. The CBSA requires the following information from participants, importers, customs brokers, and authorized persons to verify compliance: Evidence the shipments were properly reported on a CRL. A copy of the accounting document for the month being verified, showing the transaction number and the duties and taxes paid, including any provincial taxes, where applicable. Supporting documentation, such as invoices or packing slips, showing how the duties and taxes were calculated. This information must be available on each unique shipment identification number, clearly demonstrating how the importer/customs broker or authorized persons accounted for each shipment. A recap sheet, if requested by the CBSA. A review of the accounting period by the importer, if requested by the CBSA. Proof that the goods were returned to the vendor, if applicable. Any other supporting documents relevant to the compliance verification. 111. If the results of the compliance verification indicate that there may be instances of undervaluation, incorrect tariff classification, incorrect country of origin or non-payment of the duties, GST/HST and/or PST, the normal provisions of re-determination under section 59 of the Customs Act will apply. Interest may be charged on any amounts payable to the CBSA. Action plans 112. Action plans are administered by the CBSA to resolve specific incidents of non-compliance related to relevant legislation, regulations, and policies. Action plans are created to formally document identified compliance issue(s) and provide a means and support to resolve the issue(s). 113. An action plan may be instituted for a period of up to 6 months. The CLVS participant can make a request in writing if additional time is required to address or correct the issue(s). Extension requests and action plan inquiries can be made to: Postal and Courier Program Unit - Compliance Team Email: cpc-csmsp@cbsa-asfc.gc.ca Subject: Attn: Manager-CLVS participant name, case number 114. The CLVS Participant should also contact the manager of the Postal and Courier Program Unit if they are of the view that an action plan is not warranted. 115. It is important to note that an action plan cannot be appealed, as it is an interim measure to aid a client with compliance issues. 116. If a client does not follow through with the required corrective actions, their CLVS participation may be suspended or cancelled. Records 117. Records pertaining to the accounting for casual goods must be kept by the authorized person for 6 years, in accordance with the Persons Authorized to Account for Casual Goods Regulations . The records must include documentation relating to the origin, importation and value for duty of the goods. For more information, refer to Memorandum D17-1-21: Maintenance of Records in Canada by Importers . 118. Records related to the conveyance and cargo transmission and report upon arrival must be kept for a period of 3 years commencing on January 1 of the calendar year following the calendar year during which the cargo/conveyance referenced in the records were transported, as per subsection 7(5) of the Transportation of Goods Regulations . 119. In addition to the records retention of conveyance and cargo transmission, importer records pertaining to the importation of commercial goods released under the CLVS Program must be kept for a period of 6 years following the importation of the goods. For more information, refer to Memorandum D17-1-21: Maintenance of Records in Canada by Importers . Appendix: Cargo/release list (CLVS participant, that is, courier company name) Inbound to: City, Canada: bonded carrier code in the mode of transportation approved for the CLVS Program conveyance reference number (CRN) CRL unique reference identifier number foreign country office of export vehicle identification number for shipments arriving by highway, use the license plate details and the trailer number for shipments arriving by air, the aircraft registration number or the flight number office of release total number of shipments date of report For each shipment: a unique cargo control number (CCN) if the goods are destined to a Customs Self-Assessment (CSA) importer, the participant must include their CSA-approved carrier code as the first 4 digits of their CRL consignee name and address importer name and address exporter name and address vendor name and address quantity weight of the shipment in kilograms value for duty in Canadian dollars description of the goods country of origin of the goods Courier Import Remission Order (CIRO) categories Category A: CIRO shipments with a value for duty of CAD $0 to $20 (other than those imported from the United States or Mexico) Category B: CIRO shipments with a value for duty of CAD $0 to $40 (imported from the United States or Mexico) Category C: CIRO shipments with a value for duty of CAD $40.01 to $150 (imported from the United States or Mexico) Category D: CIRO shipments where duties and taxes are applicable (imported from all countries) References Consult these resources for further information. Applicable legislation Customs Act Export and Import Permits Act Persons Authorized to Account for Casual Goods Regulations Accounting for Imported Goods and Payment of Duties Regulations Reporting of Imported Goods Regulations Transportation of Goods Regulations Reporting of Exported Goods Regulations Courier Imports Remission Order Related D memoranda Memorandum D1-2-1: Special Services Memorandum D1-6-1: Authority to Act as Agent Memorandum D1-8-1: Licensing of Customs Brokers Memorandum D2-1-4: Casual Donations—Tariff Item No. 9816.00.00 Memorandum D2-3-2: Former Residents of Canada—Tariff Item No. 9805.00.00 Memorandum D2-3-6: Non-commercial Provincial Tax Collection Programs Memoranda D3 Series: Transportation Memorandum D4-1-4: Customs Sufferance Warehouses Memorandum D6-2-6: Refund of Duties and Taxes on Non-commercial Importations Memorandum D8-1-4: Administrative Procedures Related to Form E29B, Temporary Admission Permit Memorandum D8-2-16: Courier Imports Remission Memorandum D11-4-2: Proof of Origin of Imported Goods Memorandum D11-4-14: Certification of Origin Under Free Trade Agreements Memorandum D11-6-4: Relief of Interest and/or Penalties Including Voluntary Disclosure Memorandum D17-1-3: Casual Importations Memorandum D17-1-4: Release of Commercial Goods Memorandum D17-1-5: Accounting for Commercial Goods Memorandum D17-1-10: Coding of Customs Accounting Documents Memorandum D17-1-21: Maintenance of Records in Canada by Importers Memorandum D17-2-1: Adjusting Commercial Accounting Declarations Memorandum D17-5-2: Financial Security for Release Prior to Payment Memorandum D20-1-4: Proof of Export, Canadian Ownership, and Destruction of Commercial Goods Memorandum D21-1-1: Customs Privileges for Diplomatic Missions, Consular Posts and Accredited International Organizations (Tariff Item No. 9808.00.00) Superseded D memorandum D17-4-0 dated September 23, 2016 Issuing office: Postal and Courier Programs Unit Program and Policy Management Division Commercial Program Directorate Commercial and Trade Branch Contact us Contact border information services", @@ -27619,7 +27619,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-4-0", "marginal_note": "Appendix: Cargo/release list", - "part": "", + "part": "Courier Low Value Shipment Program", "division": "", "heading": "", "text": "(CLVS participant, that is, courier company name)\nInbound to: City, Canada:\n- bonded carrier code in the mode of transportation approved for the CLVS Program\n- conveyance reference number (CRN)\n- CRL unique reference identifier number\n- foreign country office of export\n- vehicle identification number for shipments arriving by highway, use the license plate details and the trailer number for shipments arriving by air, the aircraft registration number or the flight number\n- office of release\n- total number of shipments\n- date of report\nFor each shipment:\n- a unique cargo control number (CCN)\n- if the goods are destined to a Customs Self-Assessment (CSA) importer, the participant must include their CSA-approved carrier code as the first 4 digits of their CRL\n- consignee name and address\n- importer name and address\n- exporter name and address\n- vendor name and address\n- quantity\n- weight of the shipment in kilograms\n- value for duty in Canadian dollars\n- description of the goods\n- country of origin of the goods\n- Courier Import Remission Order (CIRO) categories Category A: CIRO shipments with a value for duty of CAD $0 to $20 (other than those imported from the United States or Mexico) Category B: CIRO shipments with a value for duty of CAD $0 to $40 (imported from the United States or Mexico) Category C: CIRO shipments with a value for duty of CAD $40.01 to $150 (imported from the United States or Mexico) Category D: CIRO shipments where duties and taxes are applicable (imported from all countries)", @@ -27637,7 +27637,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-4-0", "marginal_note": "References", - "part": "", + "part": "Courier Low Value Shipment Program", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Act\n- Export and Import Permits Act\n- Persons Authorized to Account for Casual Goods Regulations\n- Accounting for Imported Goods and Payment of Duties Regulations\n- Reporting of Imported Goods Regulations\n- Transportation of Goods Regulations\n- Reporting of Exported Goods Regulations\n- Courier Imports Remission Order\nRelated D memoranda\n- Memorandum D1-2-1: Special Services\n- Memorandum D1-6-1: Authority to Act as Agent\n- Memorandum D1-8-1: Licensing of Customs Brokers\n- Memorandum D2-1-4: Casual Donations—Tariff Item No. 9816.00.00\n- Memorandum D2-3-2: Former Residents of Canada—Tariff Item No. 9805.00.00\n- Memorandum D2-3-6: Non-commercial Provincial Tax Collection Programs\n- Memoranda D3 Series: Transportation\n- Memorandum D4-1-4: Customs Sufferance Warehouses\n- Memorandum D6-2-6: Refund of Duties and Taxes on Non-commercial Importations\n- Memorandum D8-1-4: Administrative Procedures Related to Form E29B, Temporary Admission Permit\n- Memorandum D8-2-16: Courier Imports Remission\n- Memorandum D11-4-2: Proof of Origin of Imported Goods\n- Memorandum D11-4-14: Certification of Origin Under Free Trade Agreements\n- Memorandum D11-6-4: Relief of Interest and/or Penalties Including Voluntary Disclosure\n- Memorandum D17-1-3: Casual Importations\n- Memorandum D17-1-4: Release of Commercial Goods\n- Memorandum D17-1-5: Accounting for Commercial Goods\n- Memorandum D17-1-10: Coding of Customs Accounting Documents\n- Memorandum D17-1-21: Maintenance of Records in Canada by Importers\n- Memorandum D17-2-1: Adjusting Commercial Accounting Declarations\n- Memorandum D17-5-2: Financial Security for Release Prior to Payment\n- Memorandum D20-1-4: Proof of Export, Canadian Ownership, and Destruction of Commercial Goods\n- Memorandum D21-1-1: Customs Privileges for Diplomatic Missions, Consular Posts and Accredited International Organizations (Tariff Item No. 9808.00.00)\nSuperseded D memorandum\nD17-4-0 dated September 23, 2016\nIssuing office:\nPostal and Courier Programs Unit Program and Policy Management Division Commercial Program Directorate Commercial and Trade Branch", @@ -27655,7 +27655,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-5-1", "marginal_note": "October 21, 2024: Page content under review", - "part": "", + "part": "Payment of duties and taxes on imported commercial goods Memorandum D17-5-1", "division": "", "heading": "", "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nOttawa, May 25, 2021\nISSN 2369-2391\nIn brief\nThis memorandum is being issued to explain to importers and licensed customs brokers the Canada Border Service Agency (CBSA)’s policies and procedures for the payment of duties and taxes on imported commercial goods. This memorandum replaces the payment policies and procedures outlined in Memorandum D 17-1-5, Registration, Accounting and Payment for Commercial Goods , Memorandum D17-1-8, Release Prior to Payment Privilege and Memorandum D23-3-1, Customs Self-Assessment Program for Importers .", @@ -27673,7 +27673,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-5-1", "marginal_note": "Legislation", - "part": "", + "part": "Payment of duties and taxes on imported commercial goods Memorandum D17-5-1", "division": "", "heading": "", "text": "Customs Act , sections 3.1, 3.2, 17(3), 32(5), 33(1), 33(2), 33.4(1), 33.4(3), 33.7(3), 80, 80.1, 97.26 Financial Administration Act , sections 155(1), 155.1(1) Customs Tariff Excise Tax Act Excise Act 2001 Special Imports Measures Act Accounting for Imported Goods and Payment of Duties Regulations Interest Rate for Customs Purposes Regulations\nDefinitions\nThe following definitions apply to this memorandum:\nAccount security Is the pre-authorized amount of money or a bond posted in accordance with Memorandum D1-7-1, Posting Security for Transacting Bonded Operations to secure the duties and taxes debt on imported goods. Account security number The account security number (ASEC) is a 5 digit number assigned by the CBSA to an importer or licensed customs broker who has posted security with the CBSA. Administrative Monetary Penalty System Is a sanctions regime that authorizes the CBSA to issue monetary penalties to commercial clients who violate the CBSA’s trade and border legislation. The Administrative Monetary Penalty System (AMPS) provides the agency with a means to deter non-compliance with legislation by commercial clients, and create a level playing field for all Canadian businesses by ensuring that there is a cost for non-compliance. Advance payment is a payment made before the Statement of Account (SOA) is issued to pay for a specific Customs account or debt. Business Number 9 Is a 9 digit numerical Canada Revenue Agency (CRA) business registration number used to uniquely identify legal entity information of businesses when dealing with the federal, provincial and municipal governments (e.g., 123456789). It is commonly known as a BN9. Business Number RM Account 15 Is a 15 digit number assigned by the CRA, made up of the business’s 9 digit business number appended by a 6 digit alpha-numerical number used to uniquely identify the business’s import-export accounts (e.g., 123456789RM0001). It is commonly known as a BN15. CBSA Assessment and Revenue Management Is a multi-year initiative that will transform the importation process. Through CBSA Assessment and Revenue Management (CARM), clients will have access to the CARM Client Portal, that will modernize how the trade community interacts with the CBSA. CARM Client Portal Is an online self-service tool that enables the Trade Chain Partners to view their Statement of Account with financial transactions and make online payments. At Release 2 of CARM, the importers will be able to submit declarations with the new digital Commercial Accounting Declaration, submit appeals and rulings requests to the CBSA. The CARM Client Portal (CCP) will contain a suite of tools to help classify goods and estimate duties and taxes. The importers will be able to grant access to a service provider to manage their importing process. Credit Is an amount owing to an importer from the CBSA and recorded to the importer’s account. Consultant Is an individual or corporation who provides services to an importer for reviewing previous B3-3 Canada Customs Coding Forms and preparing a B2 Canada Customs Adjustment Requests to request a credit of the duties and taxes paid, while abiding within the applicable legislation. Customs account Is an account established with the CBSA that records accounting transactions related to imported commercial goods, which include debts, credits and payments. Customs account holder Is an importer or licensed customs broker who is responsible for the payment of one or more Customs account(s). Customs Self-Assessment importers Are importers authorized under the Customs Self-Assessment (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 CBSA. 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. Daily Notice Is an electronic statement issued on a daily basis that displays accounting transactions that were recorded on a Customs account by the 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. Debt Is an amount owing to the CBSA. Disbursement Is a payment by the CBSA to the importer when there is credit balance and there is no debt associated with the account (see appendix C for more details). Duties Are duties and taxes on imported goods. Under the Customs Act , these include duties and taxes on imported goods under the Customs Tariff , the Excise Act 2001 , Excise Tax Act , the Special Imports Measures Act and any other Act of Parliament. However, for purposes of some sections and articles of the Customs Act , the term ‘duties’ does not include the taxes applied under Part IX of the Excise Tax Act (i.e., the GST ). This means that in the case of a request for a refund of duty, GST is not refunded. Under the Customs Tariff , duties include duties and taxes levied on imported or exported goods, except for the duties and taxes provided for in sections 53, 55, 60, 63, 68, or 78, or the temporary duties levied under any of Sections 69 to 76. Electronic Data Interchange Is the computer-to-computer exchange of business documents in a standard electronic format between business partners. For example, Electronic Data Interchange (EDI) enabled importers and licensed customs brokers can electronically remit their payments to the CBSA and can electronically receive their Daily Notices and Statements of Account from the CBSA. Electronic banking services Is the electronic service offered by financial institutions to their clients for making electronic payments. Electronic payments Are payments sent electronically to the CBSA by the commercial client’s financial institution when the client is EDI-enabled or uses a third party service provider, or when the client pay online via the CARM Client Portal or by using the financial institution’s online (internet) banking services. GST direct payment option Is an option available to a resident importer who has a licensed customs broker acting on their behalf to transact business with the CBSA. Under this option, the importer agrees to pay the GST portion of all transactions processed during a billing period by the payment due date directly to the CBSA (using an importer payment). An importer cannot be on the GST direct payment option and importer direct security option at the same time. Importer balance overview report Is a report that lists all accounting transactions on an importer’s Customs account. Importer direct security option Is an option available to an importer who has a licensed customs broker acting on their behalf to transact business with the CBSA. Under this option, the importer is required to post security with the CBSA. The importer agrees to pay the full amount of duties and taxes owing for all transactions processed during a billing period by the payment due date directly to the CBSA (using an importer payment). An importer cannot be on the importer direct security option and GST direct payment option at the same time. Interim payment Is a payment made to avoid exceeding the level of posted security An interim payment will be applied to Customs accounts in accordance with the upcoming Statement of Account. Licensed Customs Broker Is an individual, partnership, or corporation that acts as an agent to transact business with the CBSA on behalf of the owner or importer of goods. While for most purposes, any agent may represent a client when transacting business with the CBSA , only a licensed customs broker may account for goods and pay duties under section 32 of the Customs Act as the agent of the owner or importer of the goods. Offsetting Is a practice whereby all credit amounts owing to an importer are applied to the importer’s account to reduce their balance owing. Offsetting is a financial management best practice, as a disbursement is not issued to a recipient who has outstanding debt. Payment deadline Is 16:00 Eastern time on the payment due date. Refund Is an amount owing to an importer. Release Prior to Payment privilege Release Prior to Payment (RPP) is a privilege that entitles importers with account security and importers without account security who are using a licensed customs broker to transact business with the CBSA on their behalf to: Obtain the release of goods from the CBSA before paying duties and taxes Defer accounting. Refer to Memorandum D17-1-8, Release Prior to Payment Privilege for additional information. Statement of account Is an electronic statement for importers (excluding those under the Customs Self-Assessment Program) and licensed customs brokers that is issued on a monthly basis. The statement of account (SOA) displays account balances for a billing period, and includes a daily summary of accounting transactions made during the billing period that are due on the SOA payment due date, other accounting transactions that are due on their respective payment due dates and accounting transactions under review along with their respective payment due dates.", @@ -27691,7 +27691,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-5-1", "marginal_note": "Guidelines and general information", - "part": "", + "part": "Payment of duties and taxes on imported commercial goods Memorandum D17-5-1", "division": "", "heading": "", "text": "Types of commercial clients\n1. For purposes of payment of Customs accounts, there are five types of commercial clients:\n- Importers who have posted security with the CBSA for release prior to payment privileges in accordance with Memorandum D17-1-8 , Release Prior to Payment Privilege\n- Importers who have not posted security with the CBSA and are transacting business directly with the CBSA (and not through a licensed customs broker)\n- Importers who have not posted security with the CBSA and are transacting business with the CBSA through a licensed customs broker\n- Licensed customs brokers who have posted security with the CBSA\n- Customs Self-Assessment (CSA) importers authorized under CBSA ’s CSA Program as explained in Memorandum D23-3-1 , Customs Self-Assessment Program for Importers\nCustoms Accounts\n2. To facilitate the payment of duties and taxes, all importers and licensed customs brokers are required to maintain a customs account with the Canada Border Services Agency.\n3. To be eligible for a Customs account, applicants must have a registered business number with the Canada Revenue Agency (CRA). For instructions on how to apply for a Customs account, refer to Appendix A – Procedures to set up a customs account.\n4. Accounting transactions related to the importation of commercial goods will be reflected on a customs account.\n5. Importers may authorize the CBSA to provide an agent with customs account information. For additional information, refer to Appendix B – Procedures to receive daily notices and statements of account by EDI .\n6. Customs account holders may grant access, via the delegation of authority mechanism, to a third party to view transactions on their accounts and/or to act on their behalf to transact with the CBSA.\n7. Customs account holders may provide security to the CBSA in accordance with Memorandum D17-1-8 , Release Prior to Payment Privilege to secure debt on their customs account. This can be provided directly by an importer or through a licensed customs broker. The security secures the debt on the Customs account and the security holder is liable for the payment of this debt.\nDebts, credits, off-sets and disbursements on customs accounts\n8. All debts related to the importation of commercial goods will be recorded on a customs account.\n9. All refunds will be issued as credits on a customs account.\n10. Credits will be used to off-set debts on a customs account. The off-set will occur prior to the end of the payment period and before a statement of account is issued.\n11. If the original refund request was submitted by an agent, the credit will be issued on the customs account and will also be associated to that agent. When that credit is used to off-set debt, priority is given to debt that is also associated to that agent. Any residual credit may be used to off-set debt that is associated to another agent.\n12. A disbursement will not be issued to an importer who has any debt on their customs account. In exceptional circumstances, a customs account holder can request a disbursement by following the procedures to request a disbursement in exceptional circumstances in Appendix C .\n13. If after off-setting has occurred, a customs account shows a credit balance and there is no debt associated with the account, a disbursement may be issued to the importer. A disbursement may only be issued if the credit balance exceeds the agency threshold; or, if the credit balance is less than the agency threshold, when the account has been showing a credit balance for two consecutive months or longer.\nMonitoring customs accounts\n14. It is the responsibility of all customs account holders either directly or through an agent to:\n- Monitor their customs account balances and ensure payments are submitted by the payment due date\n- Monitor activity on their customs account and ensure no errors have been made.\n15. Starting CARM Release 1, customs account holders or their delegated agents can have access to the transactions history and to the Statements of Account (SOAs) via the CARM Client Portal.\n16. To facilitate the monitoring of customs account balances, Daily Notices (DNs) and Statements of Account (SOAs) are sent to Customs account holders by EDI . If a licensed customs broker or other agent has been identified to receive DN s and/or SOA s on behalf of an importer, this information will be provided to the licensed customs broker or other agent. To set up receipt of DN s and SOA s, refer to Appendix B – Procedures to Receive Daily Notices and Statements of Account by EDI . Customs account holders who are not EDI -enabled can either:\n- Become EDI -enabled\n- Make arrangements with a third party service provider or licensed customs broker who is EDI -enabled in order to receive DN s and SOA s by EDI . To become EDI-enabled or engage a third party service provider, refer to Becoming an EDI Client\nCustoms Account Corrections\n17. Customs account holders may request corrections to their customs account information.\n18. If the correction relates to payment information, interest or penalties, a request for a correction can be submitted by following the procedures to request a correction to payment information, interest or penalties in Appendix E .\n19. When corrections are requested and not processed before the SOA issuance date, customs account holders are still required to pay the full balance owing on their Statement of Account by the payment due date. Once the correction is processed, if an overpayment has occurred, a credit will be applied to the customs account that will be subject to off-set or disbursement in accordance with the above section.\n20. Customs account holders cannot request changes to trade related information (i.e., any changes to the accounting information provided on form B3, Canada Customs Coding Form) through their customs account. For these types of changes, customs account holders should refer to Memorandum D 17-1-5 , Registration, Accounting and Payment for Commercial Goods or Memorandum D17-2-1 , The Coding, Submission and Processing of Form B2 Canada Customs Adjustment Request .\nPayment of Customs Accounts\n21. It is expected that all Customs account holders pay their account balance in full with one payment:\n- By the payment due date for each payment period, for Customs accounts where security exists; or\n- At the time when the goods are released for Customs accounts where no security has been posted.\n22. Payments are permitted at any time, provided that the full balance of the SOA is received by the payment due date. Refer to the Procedures for payments in Appendix F\nAcceptable Forms of Payment\n23. Acceptable forms of electronic payments include:\n- For account holders with Release Prior to Payment ( RPP ) privileges who pay the applicable duties and taxes owed post-release (deferred payment) Online via the CARM Client Portal ( CCP ) Pre-Authorized Debit ( PAD ) Credit card (Visa, Mastercard, American Express) payment limit of $4,999.99 per billing cycle (18th of month 1 to 17th of month 2) per program account Debit card (Visa Debit and Debit Mastercard) no payment limit is set by the CBSA Online banking via the financial institution website Electronic Data Interchange (EDI820)\n- For account holders who do not have RPP privileges can pay at the time of release at the port of entry either by: Credit card (Visa, MasterCard, American Express) one payment up to $4,999.99 for payments greater than $4,999.99, pay by debit card or cheque Debit card (Visa Debit, Debit Mastercard, financial institution debit cards) no payment limit is set by the CBSA\nWhen making electronic payments, refer to the Procedures for online banking and EDI payments in Appendix G .\n24. Customs account holders with monthly account balances of more than $50,000 should submit their payments electronically.\n25. Customs account holders making payments of less than $50,000 are also encouraged to submit their payments electronically.\n26. When electronic payments are not possible, payments can be made by cheque:\n- For customs account holders with monthly account balances, cheques must be received at the CBSA payment reception centre by the payment deadline on the payment due date. Refer to the Procedures for payments by cheque in Appendix H\n- If a payor does not have their own account security, cheques over $5,000 must be certified\n- A charge may be applied for dishonoured cheques\n- If a payor with or without account security submits two dishonoured cheques within a period of six consecutive months, a certified cheque will be required for all future payments\n27. The CBSA does not accept cash, travellers’ cheques or wire transfers as forms of payment.\n28. The CBSA will accept bank remittances as a method of payment from CSA importers and other commercial clients in exceptional pre-approved circumstances only if the customs account holder is paying the account balance for a single customs account in full. To request approval to make a bank remittance, refer to the Procedures to request approval to make a bank remittance in Appendix I .\n29. The CBSA accepts payments in Canadian currency only.\nPayment due date and late payment\n30. Payment due dates are communicated to customs account holders at the beginning of the calendar year.\n31. All payments of monthly customs account balances must be received by the CBSA by 16:00 Eastern time on the payment due date.\n32. If full payment has not been received by the payment deadline, a late payment penalty may be applied to a Customs account. For more information on penalties, refer to Memorandum D22-1-1 , Administrative Monetary Penalty System .\n33. In these circumstances, late payment interest may also be applied on the outstanding balance of the Customs account at the specified interest rate . Refer to Memorandum D11-6-5 , Interest and Penalty Provisions: Determinations/ Re-determinations , Appraisals/ Re-appraisals , and Duty Relief for additional information.\n34. Customs account holders who do not pay the full account balance may be subject to an administrative fee. This fee will cover the additional costs related to the manual allocation of payments to each customs account. This fee may be waived if the payment is received electronically.\n35. Late payment penalties, late payment interest and administrative fees will appear on a customs account holder’s Daily Notice and monthly Statement of Account. These charges will be reflected in the monthly account balance.\nCollections\n36. Customs accounts with outstanding unpaid debt will not be considered in good standing.\n37. After the payment due date, the CBSA may issue a Notice of Arrears to the importer that displays the amount overdue and includes late payment penalties and interest owing at the specified interest rate (from the calendar day immediately following the payment due date to the date of the Notice of Arrears), and collection actions may be initiated.\n38. When customs accounts are not in good standing:\n- A claim may be made against the posted security\n- A lien under section 97.25 of the Customs Act may be applied preventing any further release of goods for that importer\n- The importer may be required to pay the duties and taxes on imported goods at the time when the goods are released\n39. For further details or if you like to contact the CBSA regarding this D-memo, please submit your question by completing the Client support contact form .", @@ -27709,7 +27709,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-5-1", "marginal_note": "Appendix A", - "part": "", + "part": "Payment of duties and taxes on imported commercial goods Memorandum D17-5-1", "division": "", "heading": "", "text": "Procedures to set up a customs account\nImporters\n1. Register with the Canada Revenue Agency (CRA) to obtain a 9 digit business number and open one or more import-export RM accounts. Business number import-export RM accounts assigned by the CRA are 15 digits (ex. 123456789RM0001).\n2. To obtain the release prior to payment privilege in accordance with Memorandum D17-1-8 , Release Prior To Payment Prvilege , contact the Commercial Registration Unit (CRU) by email at mailto:CBSA-ASFC_Commercial_Registration_Agrement_commercial@cbsa-asfc.gc.ca . CRU will issue a 5 digit account security number (ASEC) to the importer.\nCustoms brokers\n1. Register with the Canada Revenue Agency (CRA) to obtain a 9 digit business number.\n2. Contact the Commercial Registration Unit (CRU) by email at brokers_licensing-agrement_des_courtiers@cbsa-asfc.gc.ca to post security with the CBSA in accordance with Memorandum D17-1-8 , Release Prior To Payment Privilege as part of the customs brokerage application (refer to Memorandum D1-8-1 , Licensing of Customs Brokers ). CRU will issue a 5 digit account security number to the licensed customs broker.\nConsultants\n1. Register with the Canada Revenue Agency (CRA) to obtain a 9 digit business number.\n2. Contact the Commercial Registration Unit (CRU) by email at CBSA-ASFC_Commercial_Registration_Agrement_commercial@cbsa-asfc.gc.ca to obtain a 5 digit number that will be used as a substitute for an account security number in the CBSA ’s financial system.", @@ -27727,7 +27727,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-5-1", "marginal_note": "Appendix B", - "part": "", + "part": "Payment of duties and taxes on imported commercial goods Memorandum D17-5-1", "division": "", "heading": "", "text": "Procedures to receive Daily Notices and Statements of Account by EDI\n1. Complete the Electronic Data Interchange (EDI) Application For Daily Notice (DN) and Statement of Account (SOA) form or submit a request via the Client support contact form to receive a copy of the form. This form includes the importer’s authorization to provide a third party service provider with all importer information.\n2. Print, sign, scan and email the completed form to CBSA-ASFC_CARM.GCRA@cbsa-asfc.gc.ca .\n3. The application will be reviewed for completeness and validity, and will process your application within 10 business days. When accepted, an acknowledgement letter will be sent to the applicant. The first DN will be sent electronically to the applicant within 24 hours of acceptance of the application and the first SOA at the end of the billing period.\nNote:\nDNs and SOAs will not be sent by email.", @@ -27745,7 +27745,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-5-1", "marginal_note": "Appendix C", - "part": "", + "part": "Payment of duties and taxes on imported commercial goods Memorandum D17-5-1", "division": "", "heading": "", "text": "Procedures to request a disbursement in exceptional circumstances\n1. Complete the Client support contact form with explanation of the exceptional circumstances and provide justification for a disbursement.\n2. The CBSA will analyze the requests for disbursement on a case-by-case basis. Please find more details at https://cbsa-asfc.gc.ca/prog/arl-glcc/refoff-remcom-eng.html\n3. If the request is accepted, the CBSA will issue a disbursement to the importer.\nNotes:\n- Credits are first used to offset debts on a customs account before a Statement of Account is issued.\n- Disbursements are not made to licensed customs brokers or consultants.\n- The agency has set the disbursement threshold at $1,000.", @@ -27763,7 +27763,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-5-1", "marginal_note": "Appendix D", - "part": "", + "part": "Payment of duties and taxes on imported commercial goods Memorandum D17-5-1", "division": "", "heading": "", "text": "Procedures to request monitoring reports\n1. Submit the request via the Client support contact form . Please ensure adding your Business Number RM Account (BN15) .\n2. Reports will be encrypted when sent by email.\n3. A CBSA representative will contact the requestor and provide the required password to decrypt the file.\nNote:\nReports will not be sent to EDI-enabled customs account holders as they already receive DNs and SOAs to monitor their accounts.", @@ -27781,7 +27781,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-5-1", "marginal_note": "Appendix E", - "part": "", + "part": "Payment of duties and taxes on imported commercial goods Memorandum D17-5-1", "division": "", "heading": "", "text": "Procedures to request a correction to payment information, interest or penalties\n1. Submit the request via the Client support contact form . Please ensure adding your Business Number RM Account (BN15) .\nWhere ACCOUNT is the licensed customs broker’s ASEC or the importer’s business number RM account. Include in the request an explanation of the required adjustment and justification.\n2. The CBSA will review and analyze the request, and if accepted, will process the required adjustments in the CBSA’s financial system.\n3. The CBSA will send an email reply to the customs account holder.\nNote\nIf the correction relates to penalties, follow the correction process for the Administrative Monetary Penalty System as outlined in Memorandum D22-1-1 rather than the procedures explained above.", @@ -27799,7 +27799,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-5-1", "marginal_note": "Appendix F", - "part": "", + "part": "Payment of duties and taxes on imported commercial goods Memorandum D17-5-1", "division": "", "heading": "", "text": "Procedures for payments\nThese procedures for payments address advance payments and interim payments only.\nAdvance payments - Importers under the GST Direct Payment Option or Importer Direct Security Option\n1. Request the Importer Advance Payment form by completing the Client support contact form .\n2. Make the advance payment to the Receiver General For Canada using any acceptable form of payment.\n- When paying online, use your business number RM account as the account number for the payee and email the Importer Advance Payment form to the CBSA.Payments-Paiements.ASFC@cbsa-asfc.gc.ca .\n- When paying by EDI, enter the amount of the advance payment and your business number RM account in the EDI 820 payment message and email the Importer Advance Payment form to the CBSA.Payments-Paiements.ASFC@cbsa-asfc.gc.ca .\n- When paying by cheque, print your business number RM account on the back of your cheque and send the Importer Advance Payment form with the cheque to:\nCanada Border Services Agency (CBSA) MAILROOM Attention: Accounts Receivable Management Unit Ground Floor, Room 1018 333 North River Road, Place Vanier, Tower A Ottawa, Ontario K1A 0L8\n- When paying by credit or debit card at the port of entry, provide the Importer Advance Payment form to the CBSA cashier.\nAdvance payments - Licensed customs brokers\n1. Request the Licenced Customs Broker Advance Payment form by completing the Client support contact form .\n2. Make the advance payment using an accepted form of payment.\n- When paying by EDI, enter the total amount of the advance payment, each individual importer’s 15 digit business number RM account to be allocated funds from the advance payment, the amount of the advance payment to be allocated to each importer, the licensed customs broker’s 9 digit business number and the licensed customs broker’s 5 digit account security number in the EDI 820 payment message. Email the Licenced Customs Broker Advance Payment form to the CBSA.Payments-Paiements.ASFC@cbsa-asfc.gc.ca .\n- When paying by cheque, send a hard copy of the Licenced Customs Broker Advance Payment form along with the cheque to:\nCanada Border Services Agency (CBSA) MAILROOM Attention: Accounts Receivable Management Unit Ground Floor, Room 1018 333 North River Road, Place Vanier, Tower A Ottawa, Ontario K1A 0L8\n- When paying by credit card or debit card at the port of entry, provide the Licenced Customs Broker Advance Payment form to the CBSA cashier.\nInterim payments - Licensed customs brokers\nMake the interim payment by using an accepted form of payment.\n- When paying by EDI, enter the amount of the interim payment, the importer’s 15 digit business number RM account, the licensed customs broker’s 9 digit business number and the customs account holder’s 5 digit account security number in the EDI 820 payment message.\n- When paying by cheque, print “Interim payment” the licensed customs broker’s 15 digit business number RM account and the licensed customs broker’s account security number on the back of the cheque and send the cheque to:\nCanada Border Services Agency (CBSA) MAILROOM Attention: Accounts Receivable Management Unit Ground Floor, Room 1018 333 North River Road, Place Vanier, Tower A Ottawa, Ontario K1A 0L8\nInterim payments – Importers\nMake the interim payment by using an accepted form of payment.\n- When paying by EDI, enter the amount of the interim payment, the importer’s 15 digit business number RM account and the account security number that is being used in the EDI 820 payment message. Use the account security number whose limit you are trying to avoid exceeding (your account security or a licensed customs broker’s).\n- When paying by cheque, print the importer’s 15 digit business number RM account and the account security number that is being used on the back of the cheque. Use the account security number whose limit you are trying to avoid exceeding (your account security or a licensed customs broker’s). Send the cheque to:\nCanada Border Services Agency (CBSA) MAILROOM Attention: Accounts Receivable Management Unit Ground Floor, Room 1018 333 North River Road, Place Vanier, Tower A Ottawa, Ontario K1A 0L8\nNotes - Advance payments and interim payments\n- Refer to the procedures for online banking and EDI payments in Appendix G and the procedures for payments by cheque in Appendix H where applicable.", @@ -27817,7 +27817,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-5-1", "marginal_note": "Appendix G", - "part": "", + "part": "Payment of duties and taxes on imported commercial goods Memorandum D17-5-1", "division": "", "heading": "", "text": "Procedures for online banking and EDI payments\nOnline banking (Internet)\n1. Contact your financial institution to ensure that your account is set up to access online banking.\n2. Add “Canada Border Services Agency” or “ CBSA Customs Duties Taxes” (or a similar name, depending on your financial institution) as a payee in your online banking portal.\n3. For each payment, select the payee “Canada Border Services Agency” or “ CBSA Customs Duties Taxes” and enter the amount of the payment.\n4. Use your 15 digit business number RM account (ex. 123456789RM0001) as the account number for the payee.\n5. Once submitted, the financial institution will send you a confirmation number. This message will serve as proof that the payment request was received by the financial institution, and must not be interpreted that funds were received by the CBSA .\n6. Consult your financial institution to determine their daily cut-off times to ensure that payments are received by the CBSA on time. Once the payment has been received by the CBSA , the payment will be recorded in the importer’s account.\nNotes\n- Separate payments are required for each of the importer’s business number RM accounts.\n- Certain financial institutions imposed value limit to those payments.\nEDI820 payments\n1. Contact your financial institution to ensure that your account is set up for EDI payments.\n2. Create an EDI 820 payment message as per the record layout definitions in the CBSA EDI Payment Implementation Guide and send it to your participating financial institution. In the EDI 820 payment message, enter the amount of the payment, the importer’s 15 digit business number RM account, the licensed customs broker’s 9 digit business number (if applicable) and the Customs account holder’s 5 digit account security number. Examples of the proper EDI 820 file layout are included as an Appendix to the EDI Payment Implementation Guide.\n3. The financial institution will forward the EDI 820 message to the CBSA and transfer the payment to the CBSA EPAY account in the financial institution.\n4. After the EDI payment message has been sent electronically, you will receive an EDI 824 message or similar notification from your financial institution or service provider to confirm that the payment was transferred by the financial institution or service provider, followed by an EDI 997 acknowledgement message or similar notification.\n5. The EDI 997 acknowledgement message or similar notification will indicate:\n- A positive EDI 997 message indicates that the payment has passed the initial validations, has been accepted by the CBSA and will be applied to the Customs account; or\n- A negative EDI message indicates that there is an error in the file syntax that needs to be corrected. This means that the CBSA will not accept and process the file. For assistance with errors and technical information, refer to the CBSA EDI Implementation Guide or contact CBSA.Electronic_Commercial_Payment-Paiement_commercial_electronique.ASFC@cbsa-asfc.gc.ca .\n- A positive EDI 997 message serves as proof of payment.\n6. Consult your financial institution to determine their daily cut-off times to ensure that payments are received by the CBSA on time. Once the payment has been received by the CBSA , the payment will be recorded in the importer’s account.\nNotes on EDI payments\n- Importers who do not have their own EDI connection and want to submit an EDI payment can arrange with their participating financial institution to transfer the payment amount to the CBSA ’s bank account using an EDI 820 compliant interface.\n- An EDI payment implementation guide is available from CBSA. It can be requested by completing the Client support contact form", @@ -27835,7 +27835,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-5-1", "marginal_note": "Appendix H", - "part": "", + "part": "Payment of duties and taxes on imported commercial goods Memorandum D17-5-1", "division": "", "heading": "", "text": "Procedures for payments by cheque\n1. Make all cheques payable to the “Receiver General For Canada” and send cheques to:\nCanada Border Services Agency (CBSA) MAILROOM Attention: Accounts Receivable Management Unit 333 North River Road, Place Vanier, Tower A Ground Floor, Room 1018 Ottawa, Ontario K1A 0L8\n2. Include a copy of the first page of the Statement of Account or a copy of the transaction being paid by the cheque. Ensure that the copy shows legibly the account number against which the payment is to be applied.\n3. Submit any questions on the procedures for payments by cheque to the CBSA by completing the Client support contact form\nNotes\n- Licensed customs brokers’ cheques must be for the total payable amount on the Statement of Account representing the amount owing for all importers for which the licensed customs broker has secured the transactions. The licensed customs broker must print the licensed customs broker’s account security number (ASEC) on the back of the cheque.\n- Importers cheques must be for: The importer’s total GST payable for the month if the importer is on the GST Direct Payment Option found in Memorandum D17-1-8 , Release Prior to Payment Privilege The importer’s total amount payable for the month (duties, taxes, SIMA , GST etc.) if the importer is on the Direct Security Option found in Memorandum D17-1-8 The importer must print the importer’s business number RM account on the back of the cheque.\n- Start the subject line of the email with “Payments by Cheque” .", @@ -27853,7 +27853,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-5-1", "marginal_note": "Appendix I", - "part": "", + "part": "Payment of duties and taxes on imported commercial goods Memorandum D17-5-1", "division": "", "heading": "", "text": "Procedures to Request Approval to Make a Bank Remittance\nCustoms Self-Assessment Importers\n1. Contact your assigned Senior Program Officer.\nOther Commercial Clients\n1. Submit a request to the CBSA, by completing the Client support contact form , that explains the exceptional circumstances and provides justification to make a bank remittance.\n2. The CBSA will analyze the request on a case-by-case basis, respond by email and if approved, will forward instructions on how to make the bank remittance.", @@ -27871,7 +27871,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-5-1", "marginal_note": "References", - "part": "", + "part": "Payment of duties and taxes on imported commercial goods Memorandum D17-5-1", "division": "", "heading": "", "text": "Issuing office: Agency Comptroller, Comptrollership Branch Headquarters file: Legislative references: Customs Act , sections 3.1, 3.2, 17(3), 32(5), 33(1), 33(2), 33.4(1), 33.4(3), 33.7(3), 80, 80.1, 97.26 Financial Administration Act , sections 155(1), 155.1(1) Customs Tariff Excise Tax Act Excise Act 2001 Special Imports Measures Act Accounting for Imported Goods and Payment of Duties Regulations Interest Rate for Customs Purposes Regulations Other references: D1-6-1 , D1-7-1 , D11-6-5 , D17-1-5 , D17-1-8 , D23-3-1 Superseded memorandum D: D17-5-1 dated July, 2020", @@ -27889,7 +27889,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-5-2", "marginal_note": "Financial Security for Release Prior to Payment (part 1)", - "part": "", + "part": "Financial Security for Release Prior to Payment", "division": "", "heading": "", "text": "Memorandum D17-5-2: Financial Security for Release Prior to Payment \nISSN 2369-2391 \nOttawa, October 21, 2024 (Revised August 8, 2025) \nThis memorandum is used to administer the policies and procedures (see References) around the \nFinancial Security related to the Release Prior to Payment Privilege following the implementation of the \nCBSA Assessment and Revenue Management (CARM) Release 3 phase project. This phase brings \nautomation of the financial security business process and offers online self-service tools to the trade \ncommunity in order to achieve optimal business interactions with the CBSA. \nOn this page \n• Guidelines \n• Definitions \n• Release Prior to Payment (RPP) Privilege \n• Acceptable Forms of Financial Security For RPP \n• Financial Security Requirements for RPP \n• Updating Financial Security \n• Financial Security Ongoing Monitoring \n• Financial Security Expiry \n• Demands against RPP Financial Security \n• Additional Information \n• Appendix A: Accepted Security Provider \n• Appendix B: Comparison of terminology between the Financial Security (Electronic Means) \nRegulations and the CCP \n• References \n• Issuing Office \n• Contact us \nGuidelines \nThis memorandum outlines the procedures and requirements for participants in the Release Prior to \nPayment (RPP) program, which allows importers to obtain the release of goods from the Canada Border \nServices Agency (CBSA) before paying duties and taxes. This memorandum outlines the accepted forms \nof financial security for RPP and defines the requirements. \nDefinitions \n\nTerminology \nRefer to Appendix B: Comparison of terminology between the Financial Security (Electronic Means) \nRegulations and the CCP for terminology alignment between the Regulations and the CARM Client Portal \n(CCP). \n\nApplication Programming Interface (API) \nSoftware which allows multiple computer systems to communicate with each other electronically. \n\nBusiness Number (BN9) \nA unique nine digit Canada Revenue Agency (CRA) business registration number assigned to businesses \nand other organizations for tax-related purposes. \n\nBusiness Number RM Account (BN15) \nA fifteen digit number made up of the 9 digit business number appended by a 6 digit alpha-numeric \nextension used to uniquely identify the business’s import/export accounts (e.g., 123456789RM0001). \n\nCARM Client Portal (CCP) \nThe CARM Client Portal (CCP) is an online self-service tool that serves as the primary hub for accounting \nand revenue management with the CBSA. \n\nWritten Security Agreement (e.g. Customs Bond, Letter of Credit) \nAn agreement between a debtor and a security provider under which the security provider guarantees \npayment of amounts that the debtor owes under the Act or the Customs Tariff. In the CCP, the Written \nSecurity Agreement is referred to as “Non-Cash Bond”. \n\nDeposit (Cash Security) \nFor the purpose of this memorandum, the deposit also known as “Cash Security”, refers to a deposit that ", @@ -27907,7 +27907,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-5-2", "marginal_note": "Financial Security for Release Prior to Payment (part 2)", - "part": "", + "part": "Financial Security for Release Prior to Payment", "division": "", "heading": "", "text": "is made electronically by the importer in CARM in order to provide a financial security. In the CCP, the \nDeposit is referred to as “Cash Bond”. \n\nDuties \nUnder the Customs Act, duties include duties and taxes on imported goods under the Customs Tariff, the \nExcise Act, 2001, Excise Tax Act, the Special Imports Measures Act and any other Act of Parliament. \nHowever, for purposes of some sections and articles of the Customs Act, the term ‘duties’ does not \ninclude the taxes applied under Part IX of the Excise Tax Act (i.e., the Goods and Services Tax (GST)). \nThis means that in the case of a request for a refund of duty, GST is not refunded. Under the Customs \nTariff, duties include duties and taxes levied on imported or exported goods, except for the duties and \ntaxes provided for in Sections 53, 55, 60, 63, 68, or 78, or the temporary duties levied under any of \nSections 69 to 76. \n\nSecurity Provider \nThe entity who guarantees payment of amounts that the debtor owes under the Customs Act or the \nCustoms Tariff. In the CCP, the Security Provider is referred to as “Surety provider”. Refer to Appendix A: \nSecurity Provider Types. \nRelease Prior to Payment (RPP) Privilege \n1. The Release Prior to Payment (RPP) is a privilege that entitles importers who have provided financial \nsecurity to the CBSA to: \na. obtain the release of goods from the CBSA before paying duties and taxes; \nb. defer accounting for goods; and, \nc. defer payment of duties and taxes. \n\nPlease refer to Memorandum D17-1-8- Release Prior to Payment Privilege for additional details. \n2. Importers, who wish to enroll in RPP, must provide financial security at the importer program account \nlevel and in the legal entity name registered against the business number. Enrolment is considered \ncomplete when an approved form of financial security has been provided to the CBSA in compliance \nwith the requirements stated in subsections 7 to 14 of this memorandum. For more information on the \nbusiness number registration and requirements, please refer to Memorandum D17-1-5 - Registration, \nAccounting and Payment for Commercial Goods. \nAcceptable Forms of Financial Security for RPP \n\nFinancial security: \n\n3. Written Security Agreement: the importer may obtain a Written Security Agreement(s) from one or \nmore accepted security providers listed in Appendix A: Security Provider Types. The Written Security \nAgreement can be submitted to the CBSA either by: \n\n• the security provider via the API connectivity, or \n• the importer via the CCP, which must be validated by the security provider. \n\nIn either case, the electronic data elements required by CARM are as follows: \n• Guarantor/Security Provider Name \n• Financial Security Number \n• CBSA Program \n• Program Account Number \n• Financial Security Amount \n• RPP security (This field exists via CCP only. Select “Yes” if applying for the RPP privilege) \n• Legislative Authority: ", @@ -27925,7 +27925,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-5-2", "marginal_note": "Financial Security for Release Prior to Payment (part 3)", - "part": "", + "part": "Financial Security for Release Prior to Payment", "division": "", "heading": "", "text": "a) If submitting via CCP, this field will automatically populate when selecting RPP. \nb) If submitting via API, the applicable legislative authority field must be completed. \n• Validity Period (From/To) \nThe security providers and/or the importers are responsible for informing the CBSA by means of Web-\nform if they are no longer authorized to issue a financial security in Canada, or if they are no longer in \nbusiness. \n4. Deposit: the importer can provide security in the form of a deposit. To create the deposit, a cash \nsecurity request must be completed via CCP, following which, the importer will be prompted to make a \npayment or to use an available credit on the account. \n5. Once the importer complies with the financial security requirements, the enrolment in RPP is \nconfirmed and a CARM notification will be sent to the importer via the CCP. \nOther forms of financial security \n6. In exceptional circumstances only, other forms of financial security may be accepted for enrolment in \nRPP. These circumstances are determined as: \n\n• Infrastructure is inadequate or incompatible with the electronic system specified by the Minister; \n• A natural disaster, national crisis or any other situation prevents or impedes the use of the \nelectronic system specified by the Minister or makes using it unreliable; or \n• It is impracticable for a debtor, due to circumstances outside of their control, to give security in the \nelectronic system specified by the Minister. \n\nAccepted non-electronic forms of financial security are as follows: \n\na. Certified cheques and money orders; and \nb. Security Agreement in paper format \n\nAn approval must be obtained in order to provide non-electronic forms of financial security. To obtain \nthe approval, the importers are to communicate with the CBSA at RPP_Financial_Security_RARD-\nGarantie_Financiere_MAP_DCRR@cbsa-asfc.gc.ca. \nFinancial Security Requirements for RPP \n7. In order to participate in the RPP program, both resident and non-resident importers must provide a \nfinancial security that is equal or higher than the requirement calculated by the CBSA. At the time of \nenrollment, the requirement for importers is based on their highest monthly account receivable \nbalance from the previous 12 months for each RM business account. The account receivable is \ncomprised of duties and taxes, inclusive of the GST and other types of debts, such as adjustments, \ninterests, etc. \nWritten Security Agreement Requirements \n7.1. The amount of financial security posted in the form of a written security agreement shall be \n50% of the requirement as described in section 7 above; i.e. one dollar of the security \nagreement will cover two dollars of debts. \n7.2. The minimum written security agreement amount to be posted is CAN$5,000 per RM \nbusiness account. \nDeposit Requirements \n7.3. The amount of financial security posted in the form of a deposit shall be 100% of the ", @@ -27943,7 +27943,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-5-2", "marginal_note": "Financial Security for Release Prior to Payment (part 4)", - "part": "", + "part": "Financial Security for Release Prior to Payment", "division": "", "heading": "", "text": "requirement as described in section 7 above; i.e. one dollar of the deposit will cover one dollar \nof debt. There is no minimum requirement for a deposit. \nGeneral Requirements \n7.4. There is a maximum financial security amount of CAN$10 million per RM business account \nfor all forms of security. \n7.5. The importer can post a mixture of financial security forms to reach the total requirement. \n\nSelf-Assessment Requirements \n7.6. If the importer’s account does not include the historical data necessary for the calculation of \nthe financial security requirement, the importer must provide to the CBSA an estimated \nfinancial security amount, based on their importation projections (self-assessment). At all \ntimes, the importer remains responsible for ensuring that the financial security adequately \ncovers the account receivable net balance. \n7.7. Importers may request to modify the financial security requirement calculated by the CBSA \n(refer to section 8). A request to increase the requirement does not require approval from the \nCBSA. However, a request to reduce the requirement is contingent on approval from the \nCBSA. The importer may be required to provide projections and, if applicable, evidence to \nsupport the new suggested requirement amount. \nAnnual Review \n7.8. The CBSA conducts an annual review of the financial security requirement for each importer’s \nRM business account. The review period is comprised of October 20 of a given year to \nOctober 19 of the following year. The updated requirement establishes the new minimum \nfinancial security to be provided to the CBSA. The newly calculated requirement will be \ncommunicated to the importers by way of notification on the CCP and will be effective on \nJanuary15th, date by which the importers are required to be compliant. \nUpdating Financial Security \n8. The importers can electronically request a modification of the financial security requirement calculated \nby the CBSA in two ways: \n8.1. when completing the RPP enrollment process on CCP, or \n8.2. by requesting an updated financial security requirement through their CCP account. \nUpdating a written Security Agreement \n8.3. The Security Provider can submit a modification directly into CARM via CCP or API. The \ninformation that can be updated are as follows: \n\n• The Financial Security amount; \n• Validity period. \n\n8.4. In case of a reduction request to the financial security coverage, the CBSA may require \nevidence to support the reduction. When compliance to the financial security requirement is \nnot met, the CBSA may require the importer to reinstate their security coverage. \nUpdating a Deposit \n8.5. Importers can request a modification via the CCP either by increasing or reducing the deposit: \n\n• Importers may submit an additional deposit when the existing security is not sufficient \n• Importers may decrease the deposit when the existing security exceeds the required amount. ", @@ -27961,7 +27961,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-5-2", "marginal_note": "Financial Security for Release Prior to Payment (part 5)", - "part": "", + "part": "Financial Security for Release Prior to Payment", "division": "", "heading": "", "text": "The amount released will result in a credit on the account, that can be used to offset other debts \nor that can be requested for disbursement when conditions are met. \n\n8.6. When reducing an existing financial security coverage, the importers are responsible for \nensuring that adequate security coverage is maintained on the account to secure the debts \nowed to the CBSA and to remain compliant to RPP program requirements. \nFinancial Security Ongoing Monitoring \n9. The CBSA provides the importer with the ability to monitor the utilization of the financial security \nprovided for their account via CCP. The importer must ensure that the total security coverage is \nalways higher than their account net open balance; i.e. debts minus available credits. In cases where \nthe account net open balance exceeds the total security provided, the importer must either make a \npayment or increase the financial security coverage. \n10. The CARM system will send notifications to the importer when the utilization rate reaches 75% and \n100%. The importer must ensure that the utilization rate remains under 100%. \n11. Should an importer fail to comply with adequate financial security coverage, the CBSA reserves the \nright to suspend or revoke the RPP privilege. \nTermination of Financial Security \n12. When financial security is provided in the form of a written security agreement with a set duration, a \nnotification is sent to the account owner within three months of the security agreement expiry date. \nImporters must work with their Financial Security provider to either extend the existing security \nagreement or submit a new agreement in order to maintain their participation in RPP program. \n13. If the security provider terminates a security agreement, the termination will be effective 30 days \nfollowing CBSA’s receipt of the termination notice. To continue participating in the RPP program, the \nimporter must provide adequate financial security. For more details refer to memorandum D1-7-1, \nPosting Security for Transacting Bonded Operations. \n14. There is no expiry date for the Deposit. \nDemands against RPP Financial Security \n15. The CBSA may pursue a demand against the financial security, in accordance with the Financial \nSecurity (Electronic Means) Regulations, when the debtor has failed to pay an amount that they owe \nunder the applicable regulations. The demand process will be initiated after reasonable attempts have \nbeen made to collect from the debtor, or when the debtor has filed a bankruptcy or bankruptcy \nprotection. \n15.1. Written Security Agreement: The CBSA will enforce the terms and conditions of the agreement \nand will send the security provider a notice of demand for payment of a debt that has been \nincurred by the debtor. The CBSA will provide relevant information to substantiate the demand. \n15.2. Deposit: The CBSA will withhold a sufficient portion of the security to cover the amount owing. ", @@ -27979,7 +27979,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-5-2", "marginal_note": "Financial Security for Release Prior to Payment (part 6)", - "part": "", + "part": "Financial Security for Release Prior to Payment", "division": "", "heading": "", "text": "16. The demand amount shall include all debts that were covered by the financial security during its \neffective duration. \n17. If the Written Security Agreement has been terminated or expired, the CBSA has up to one year after \nthe termination or expiry date to submit a demand for payment. Such demands may only be made for \ndebts incurred prior to the termination date of the Written Security Agreement. \n18. Within 60 days after the day on which a demand is sent to a security provider under subsection 8(2) of \nthe regulations, the security provider must \n(a) pay to His Majesty in right of Canada the amount referred to in paragraph 8(2)(a) of the \nregulations; or \n(b) provide the Minister with information to rebut the demand \n19. The CBSA reserves the right to suspend and/or revoke the importer’s RPP privilege if and when a \ndemand is initiated on the financial security. \nAdditional Information \n20. For more information, send your inquiries to Client support contact form \n\nAppendix A \nAccepted Security providers \n\nWritten Security Agreements can be accepted from one of the following: \n\n• Entities that are approved by the Office of the Superintendent of Financial Institutions to carry on \nthe fidelity or surety class of insurance business in Canada. These entities can be searched at: \n\no Office of the Superintendent of Financial Institutions (OSFI) \n\n• An entity authorized by the laws of a province, either through licensing or other means, to conduct \ninsurance business in the fidelity or surety class within that province. These entities can be \nsearched at: \n\no Superintendent of Insurance - Alberta \no Superintendent of Insurance - Newfoundland and Labrador \no Superintendent of Insurance - Northwest Territories \no Superintendent of Insurance - Nova Scotia \no Superintendent of Insurance - Nunavut \no Superintendent of Insurance - Prince Edward Island \no Financial Services Authority (British Columbia) \no Financial Institutions Regulation Branch (Manitoba) \no Financial and Consumer Services Commission (New Brunswick) \no Financial Services Regulatory Authority (Ontario) \no Quebec Financial Markets Regulator (Québec) \no Financial and Consumer Affairs Authority (Saskatchewan) \no Government of Yukon (Yukon) \n\n• A member of Payments Canada listed at: \n\no Payments Canada Members \n\n• Corporations Accepting deposits insured by Canada Deposits Insurance Corporation (CDIC) and \nAutorité des marchés financiers. These corporations can be searched at: \n\no Canada Deposits Insurance Corporation (CDIC) \no Autorité des marchés financiers \n\n• A corporation, association or federation incorporated or organized as a credit union or co-operative \ncredit society in accordance with subsection 137(6)(b) of the Income Tax Act. \n\nAppendix B: \n\nComparison of terminology between the Financial Security (Electronic Means) Regulations \nand the CCP \nTerminology used in the new Financial Security \n(electronic means) Regulations and D-memos ", @@ -27997,7 +27997,7 @@ "act_name": "CBSA D-Memoranda", "section": "D17-5-2", "marginal_note": "Financial Security for Release Prior to Payment (part 7)", - "part": "", + "part": "Financial Security for Release Prior to Payment", "division": "", "heading": "", "text": "Terminology used in the CARM Client Portal (CCP) \nWritten Security Agreement Non-Cash Bond \nDeposit Cash bond \nSecurity Provider Surety Provider \n\nReferences \n• Financial Security (Electronic Means) Regulations \n• Customs Act, Section 33, Section 35, Section 133 (1) & (2) \n• Customs Tariff \n• Excise Act, 2001 \n• Excise Tax Act \n• Special Imports Measures Act \n• Accounting for Imported Goods and Payment of Duties Regulations \n• Agents’ Accounting for Imported Goods and Payment of Duties Regulations \n• Customs Brokers Licensing Regulations \n• D1-7-1 Posting Security for Transacting Bonded Operations \n• D1-8-1 Canada Border Services Agency Customs Brokers Professional Examination \n• D17-1-5 Registration, Accounting and Payment for Commercial Goods \n• D17-1-8 Release Prior to Payment Privilege \n• D17-5-1 Payment of duties and taxes on imported commercial goods \n• D22-1-1 Administrative Monetary Penalty System \n• Security Agreement in paper format \nIssuing Office \nRevenue Accounting and Reporting Division \nAgency Comptroller \nFinance and Corporate Management Branch \nContact us \nClient support contact form: Canada Border Services Agency", @@ -28123,7 +28123,7 @@ "act_name": "CBSA D-Memoranda", "section": "D18-3-2", "marginal_note": "Plain language summary", - "part": "", + "part": "Excise duty framework for vaping products", "division": "", "heading": "", "text": "Target audience: manufacturers, importers and sellers of vaping products in Canada\nKey content: licensing requirements for vaping products; how to order and use vaping excise stamps, and when this is required; importation of unstamped vaping products; vaping duty; GST/HST and additional vaping duty for stamped vaping products in respect of the specified vaping provinces and territories; reporting and accounting; return and sale of vaping products\nKeywords: vaping product; vaping duty; vaping excise stamp; vaping product licence\nOn this page Updates made to this D-memo Definitions Guidelines Dates of effect Transitional measures: Additional vaping duty Currencies Health Canada: Compliance Scope of the excise duty framework for vaping products Licensing requirements Registration for the vaping stamping regime Registration for the vaping stamping regime: Exceptions Vaping excise stamps: Order process Stamping of vaping products Stamping of vaping products: Exceptions Importation of unstamped vaping products: Not destined for the Canadian duty-paid market Importation of unstamped vaping products or bearing a stamp not corresponding with the declaration: Destined for the Canadian duty-paid market Vaping duty and additional vaping duty: Relieved or not payable Importation of stamped vaping products: Destined for the Canadian duty-paid market Vaping duty and additional vaping duty (if applicable): Payable Rates of vaping duty and additional vaping duty Value for tax GST/HST and provincial sales tax Other duties and taxes payable: When vaping duty and additional vaping duty are not payable Illustrative examples Tariff classification numbers Rulings Reporting and accounting for vaping products Accounting for commercial goods: Vaping duty payable and additional vaping duty not applicable Accounting for commercial goods: Vaping duty and additional vaping duty payable Accounting for commercial goods: Vaping duty and additional vaping duty relieved or not payable Additional information on report and accounting Return and sale of vaping products Reporting and remitting the vaping duty and the additional vaping duty to Canada Revenue Agency Corrections, refunds, drawbacks, re-determinations and further re-determinations Review Keeping records Administration and enforcement Additional information Appendix A: Harmonized System reference list: Goods that may be subject to the vaping duty and to the vaping excise stamp Appendix B: Examples of calculation of amounts of customs duty, vaping duty and GST Appendix C: Excise duty framework for the importation of vaping products References Contact us Related links", @@ -28141,7 +28141,7 @@ "act_name": "CBSA D-Memoranda", "section": "D18-3-2", "marginal_note": "On this page", - "part": "", + "part": "Excise duty framework for vaping products", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines Dates of effect Transitional measures: Additional vaping duty Currencies Health Canada: Compliance Scope of the excise duty framework for vaping products Licensing requirements Registration for the vaping stamping regime Registration for the vaping stamping regime: Exceptions Vaping excise stamps: Order process Stamping of vaping products Stamping of vaping products: Exceptions Importation of unstamped vaping products: Not destined for the Canadian duty-paid market Importation of unstamped vaping products or bearing a stamp not corresponding with the declaration: Destined for the Canadian duty-paid market Vaping duty and additional vaping duty: Relieved or not payable Importation of stamped vaping products: Destined for the Canadian duty-paid market Vaping duty and additional vaping duty (if applicable): Payable Rates of vaping duty and additional vaping duty Value for tax GST/HST and provincial sales tax Other duties and taxes payable: When vaping duty and additional vaping duty are not payable Illustrative examples Tariff classification numbers Rulings Reporting and accounting for vaping products Accounting for commercial goods: Vaping duty payable and additional vaping duty not applicable Accounting for commercial goods: Vaping duty and additional vaping duty payable Accounting for commercial goods: Vaping duty and additional vaping duty relieved or not payable Additional information on report and accounting Return and sale of vaping products Reporting and remitting the vaping duty and the additional vaping duty to Canada Revenue Agency Corrections, refunds, drawbacks, re-determinations and further re-determinations Review Keeping records Administration and enforcement Additional information\n- Appendix A: Harmonized System reference list: Goods that may be subject to the vaping duty and to the vaping excise stamp\n- Appendix B: Examples of calculation of amounts of customs duty, vaping duty and GST\n- Appendix C: Excise duty framework for the importation of vaping products\n- References\n- Contact us\n- Related links", @@ -28159,7 +28159,7 @@ "act_name": "CBSA D-Memoranda", "section": "D18-3-2", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Excise duty framework for vaping products", "division": "", "heading": "", "text": "This memorandum has been amended to:\n- reflect that the jurisdiction of Nova Scotia has entered into coordinated vaping taxation agreements\n- provide the new administrative codes used for accounting of imported vaping products for the jurisdiction above", @@ -28177,7 +28177,7 @@ "act_name": "CBSA D-Memoranda", "section": "D18-3-2", "marginal_note": "Definitions", - "part": "", + "part": "Excise duty framework for vaping products", "division": "", "heading": "", "text": "The following terms, defined under the Excise Act, 2001 or related regulations, are used in this memorandum.\nFor more definitions of the terms found in this memorandum, refer to section 2 of the Excise Act, 2001 and to subsection 2(1) of the Customs Act .\nAccredited representative Means a person who is entitled under the Foreign Missions and International Organizations Act to the tax exemptions specified in Article 34 of the Convention set out in Schedule I to that Act or in Article 49 of the Convention set out in Schedule II to that Act. Additional vaping duty Means a duty imposed under section 158.58 of the Excise Act, 2001 in respect of a specified vaping province. This is in addition to vaping duty imposed under section 158.57. Case Means a corrugated cardboard box in which packages or cartons of tobacco products, or packages of vaping products, are packed primarily for the purpose of transport and protection against damage. Container In respect of a vaping product, a wrapper, package, carton, box, crate, bottle, vial or other container that contains the vaping product. Immediate container In respect of a vaping substance, means the container that is in direct contact with the vaping substance. It does not include a vaping device. Manufacture Includes, in respect of a vaping product, any step in the production of the vaping product, including inserting a vaping substance into a vaping device or packaging the vaping product. Packaged Means, in respect of a vaping product, packaged in a prescribed package. Person Means an individual, a partnership, a corporation, a trust, the estate of a deceased individual, a government or a body that is a society, a union, a club, an association, a commission or another organization of any kind. Prescribed package Means, in respect of a vaping product, packaged in the smallest package—including any outer wrapper, package, box or other container — in which it is sold to the consumer. Specified vaping provinces The following jurisdictions have entered into coordinated vaping taxation agreements with the federal government and are therefore specified vaping provinces under the Excise Duties on Vaping Products Regulations : Ontario Quebec Northwest Territories Nunavut Alberta Manitoba New Brunswick Prince Edward Island Yukon Nova Scotia Stamped Means, in respect of a vaping product, that a vaping excise stamp, and all prescribed information in a prescribed format in respect of the vaping product, are stamped, impressed, printed or marked on, indented into or affixed to the vaping product or its container in the prescribed manner to indicate that duty has been paid on the vaping product. Unit A unit of vaping products consists of 120 millilitres of vaping substance in liquid form, or 120 grams of vaping substance in solid form, within any combination of not more than 12 vaping devices and immediate containers, as per subsection 5.1(2) of the Stamping and Marking of Tobacco, Cannabis and Vaping Products Regulations . Vaping device Means property (other than prescribed property) that is: a device that produces emissions in the form of an aerosol and is intended to be brought to the mouth for inhalation of the aerosol a vaping pod or another part that may be used with a device referred to in paragraph (a) a prescribed property Vaping duty Means a duty imposed under section 158.57 of the Excise Act, 2001 . Vaping excise stamp Means a stamp that is issued by the Minister of National Revenue under subsection 158.36(1) of the Excise Act, 2001 , and that has not been cancelled under section 158.4 of that Act. Vaping product Means: a vaping substance that is not contained within a vaping device a vaping device that contains a vaping substance It does not include a cannabis product or a tobacco product. Vaping product drug Means a vaping product (other than a prescribed vaping product) that is: a drug that has been assigned a drug identification number under the Food and Drug Regulations a prescribed vaping product Vaping product licensee Means a person that holds a vaping product licence issued under section 14 of the Excise Act, 2001 . Vaping product marking Means prescribed information that is required under the Excise Act, 2001 to be printed on, or affixed to, a container of vaping products that are not required under this Act to be stamped. Vaping substance Means: a substance or mixture of substances, whether or not it contains nicotine, that is produced to be used, or sold for use, with a vaping device to produce emissions in the form of an aerosol a prescribed substance, material or thing It does not include a prescribed substance, material or thing.", @@ -28195,7 +28195,7 @@ "act_name": "CBSA D-Memoranda", "section": "D18-3-2", "marginal_note": "Guidelines", - "part": "", + "part": "Excise duty framework for vaping products", "division": "", "heading": "", "text": "Dates of effect\n1. The excise duty framework for vaping products came into effect on October 1, 2022 , and the increase of the vaping duty rate came into effect on July 1, 2024 .\n2. The imposition of an additional vaping duty came into effect on July 1, 2024 . It applies on any stamped vaping product in respect of the specified vaping provinces and territories of Ontario, Quebec, The Northwest Territories and Nunavut, that is stamped and that is imported or released under the Customs Act on July 1, 2024 or after that day. The presence of the province-specific stamp indicates that the additional vaping duty in respect of a specified vaping province has been paid. Note that all products stamped with a province-specific stamp for Ontario, Quebec, the Northwest Territories or Nunavut prior to July 1, 2024 , are subject to the additional vaping duty.\n3. The jurisdictions of Alberta, Manitoba, New Brunswick, Yukon and Prince Edward Island have entered into coordinated vaping taxation agreements. Effective January 1, 2025 , any packaged vaping products that are imported to be entered into the market of these jurisdictions must be stamped with a province-specific stamp and will be subject to additional vaping duty, unless they are imported by a vaping product licensee for stamping in Canada. Note that all products stamped with a province-specific stamp prior to January 1, 2025 , are subject to the additional vaping duty.\n4. The jurisdiction of Nova Scotia has entered into a coordinated vaping taxation agreement. Effective April 1, 2026 , any packaged vaping products that are imported to be entered into the market of this jurisdiction must be stamped with a province-specific stamp and will be subject to additional vaping duty, unless they are imported by a vaping product licensee for stamping in Canada. Note that all products stamped with a province-specific stamp for Nova Scotia prior to April 1, 2026 , are subject to the additional vaping duty.\nTransitional measures: Additional vaping duty\n5. For the purpose of facilitating the joining of Nova Scotia to the coordinated vaping duty system, a three-month transition period is provided during which vaping products that bear the peach-coloured Canada vaping excise stamp (CAN: jurisdiction indicator) that are imported or released under the Customs Act or stamped in Canada before April 1, 2026 , may be disposed of, sold, offered for sale, purchased and possessed in a specified vaping province until June 30, 2026 . Note that all products stamped with a province-specific stamp for Nova Scotia prior to April 1, 2026 , are subject to the additional vaping duty. For more information, refer to the excise duty notice EDN95: Coordinated Vaping Duty System .\nCurrencies\n6. All amounts expressed in this memorandum are in Canadian dollars.\nHealth Canada: Compliance\n7. Manufacturers, importers and sellers of vaping products must also comply with the Tobacco and Vaping Products Act and the Canada Consumer Product Safety Act . For more information, refer to Vaping compliance and enforcement .\nScope of the excise duty framework for vaping products\n8. The excise duty framework for vaping products applies on vaping products imported into or manufactured in Canada and intended for the Canadian duty-paid market, whether or not they contain nicotine.\n9. Vaping products that do not meet the Excise Act, 2001 definition of a vaping product are not subject to the excise duty framework. For example, vaping substances that contain tobacco or any cannabis and, reusable vaping devices (for example, vaping pens) that do not contain a vaping substance, do not meet the definition of a vaping product, and as such are not subject to the excise duty framework.\n10. A person who manufactures vaping products in Canada or who imports packaged vaping products for stamping, with the exception of manufacturing for their personal use, must apply to the Canada Revenue Agency ( CRA ) for a vaping product licence. Such persons must meet specific eligibility criteria to obtain a vaping product licence under the Excise Act, 2001 .\n11. A person who only imports stamped packaged vaping products into the Canadian duty-paid market, must apply to the CRA to be a vaping prescribed person in order to obtain vaping excise stamps for their products.\n12. Vaping product licensees and vaping prescribed persons are also required to register with the CRA for the vaping stamping regime. All vaping products entering the Canadian duty-paid market are required to be packaged and stamped with a vaping excise stamp.\n13. The jurisdiction of Nova Scotia was added to the jurisdictions of Ontario, Quebec, the Northwest Territories, Nunavut, Alberta, Manitoba, New Brunswick, Yukon and Prince Edward Island to the coordinated framework, under which an additional vaping duty equal to the federal vaping duty rate is applied to the vaping products that are for consumption, use or sale to consumers in the specified vaping province. For example, the additional vaping duty would be applicable if the vaping products are imported in Saskatchewan but are destined for sale to consumers in Ontario (as indicated by Ontario vaping excise stamp affixed to the package).\n14. Only the vaping duty will apply for vaping products that are destined for sale in a non-specified vaping province, while the additional vaping duty will apply in addition to the vaping duty for vaping products that are destined for sale in a specified vaping province.\n15. A peach-coloured Canada vaping excise stamp is required for vaping products that are destined for sale in a non-specified vaping province, while a province-specific vaping excise stamp is required when the vaping products are destined for sale in a specified vaping province.\n16. Packaged but unstamped vaping products could be imported by a vaping product licensee for the purposes of stamping in Canada.\n17. A flow chart representing how the excise duty framework applies to the importation of vaping products is found in Appendix C: Excise duty framework for the importation of vaping products of this memorandum.\nLicensing requirements\nVaping product licence\n18. A person must apply to the CRA for a vaping product licence under paragraph 14(1)(f) of the Excise Act, 2001 if they are manufacturing vaping products in Canada or importing packaged vaping products for stamping. This licence also allows a vaping product licensee to import non-duty-paid vaping products into Canada, for further manufacturing, stamping, re-working or destruction.\n19. Upon meeting the eligibility criteria, the CRA will send a letter to the applicant to confirm their CRA vaping product licence approval and give them their new excise duty program account number.\n20. For more information, refer to the excise duty notice EDN79: Obtaining and renewing a vaping product licence .\nVaping product licence: Exceptions\n21. A person does not have to apply for a vaping product licence under the Excise Act, 2001 if they:\n- are not manufacturing vaping products in Canada\n- are not importing packaged vaping products for stamping\n- are importing vaping products only for their personal use in quantities that do not exceed the prescribed limit of 5 units, as per subsection 5.01 of the Stamping and Marking of Tobacco, Cannabis and Vaping Products Regulations\n- are only importing stamped packaged vaping products into Canada (that is, they do not manufacture vaping products in Canada). In such case, the person must apply to the CRA to be a vaping prescribed person in order to obtain vaping excise stamps (refer below)\n22. A vaping product licence is not required if a person is strictly handling or selling stamped products. Being a vaping prescribed person may be required.\n23. A vaping product licence is not required if a person is strictly transporting vaping products on behalf of a vaping product licensee, an excise warehouse licensee or accredited representative, in accordance with the Excise Act, 2001 .\nExcise warehouse licence\n24. An importer who imports vaping products in Canada for export or for sale to an accredited representative (that is, vaping products not intended for the Canadian duty-paid market), also requires an excise warehouse licence. Under the Excise Act, 2001 , vaping products destined for export or for sale to an accredited representative that are packaged but not stamped, must be marked with prescribed markings and entered into the licensee's excise warehouse. For more information, refer to the excise duty notice EDN79: Obtaining and renewing a vaping product licence .\nVaping prescribed person\n25. An importer who is only importing stamped packaged vaping products into Canada is required to become a vaping prescribed person with the CRA in order to obtain vaping excise stamps. Upon meeting the eligibility criteria, the CRA will send a letter to the person to confirm they meet the conditions to be a vaping prescribed person and give them their new excise duty program account number.\n26. For more information, refer to the excise duty notice EDN81: Becoming a vaping prescribed person .\nVaping prescribed person: Exception\n27. Under paragraph 158.47(2)(c) of the Excise Act, 2001 and subsection 5.01 of the Stamping and Marking of Tobacco, Cannabis and Vaping Products Regulations , a person who imports vaping products for personal use in quantities that do not exceed the prescribed limit of 5 units, is not required to be a vaping prescribed person.\nCarriers\n28. As per section 1.4 of the Regulations Respecting the Possession of Tobacco, Cannabis or Vaping Products That Are Not Stamped , a person may possess a vaping product that is not stamped if the person is authorized by an officer under section 19 of the Customs Act to transport vaping products that have been reported under section 12 of that Act and is acting in accordance with that authorization. The goods may have a First Port of Arrival ( FPOA ) release or move in bond to a sufferance warehouse that is authorized to accept vaping products. For more information, refer to the series Memoranda D3: Transportation and to the Regulations Respecting the Possession of Tobacco, Cannabis or Vaping Products That Are Not Stamped .\nRegistration for the vaping stamping regime\n29. Under the Excise Act, 2001 , the following persons are required to register for the vaping stamping regime in order to purchase vaping excise stamps:\n- a vaping product licensee who manufactures vaping products in Canada or who imports vaping products for stamping in Canada\n- a vaping prescribed person importing stamped, packaged vaping products into the Canadian duty-paid market\n30. A person can register for the vaping stamping regime at the same time as they apply for a vaping product license or as a vaping prescribed person under the Excise Act, 2001 . The CRA will send the applicant a letter to confirm their registration and provide instructions on how to purchase stamps.\n31. For more information, refer to the excise duty notice EDN80: Overview of vaping excise stamps .\nRegistration for the vaping stamping regime: Exceptions\n32. Under the Excise Act, 2001 , the following persons are not required to register for the vaping stamping regime:\n- a vaping product licensee who packages only vaping products for export outside Canada\n- a vaping product licensee who packages only vaping product drugs that have been assigned a drug identification number under the Food and Drug Regulations\n- a vaping product licensee who packages only vaping products to be sold to an accredited representative for their official or personal use\n- a vaping product licensee who does not package vaping products in the smallest package in which they are sold to the consumer\n- a person who imports vaping products for personal use in quantities that do not exceed the prescribed limit of 5 units, as per subsection 5.01 of the Stamping and Marking of Tobacco, Cannabis and Vaping Products Regulations\n33. For more information, refer to the excise duty notice EDN80: Overview of vaping excise stamps .\nVaping excise stamps: Order process\n34. An importer must be approved by the CRA to purchase vaping stamps ( peach-coloured Canada vaping excise stamps and province-specific vaping excise stamps). For more information, refer to the excise duty notice EDN80: Overview of vaping excise stamps .\nStamping of vaping products\n35. All packaged vaping products entering the Canadian duty-paid market must bear a vaping excise stamp, unless one of the exceptions mentioned in Stamping of vaping products: Exceptions applies.\n36. If the package is intended for sale in a non-specified vaping province, it must be stamped with a peach-coloured Canada vaping excise stamp. Effective July 1, 2024 , if the packaged vaping product is destined for the duty-paid market of a specified vaping province, it must be stamped with a province-specific vaping excise stamp. For more information, refer to excise duty notice EDN95: Coordinated Vaping Duty System .\n37. Vaping products imported and intended to be stored in a particular specified vaping province for further distribution in another specified province can bear the province-specific vaping excise stamp of that other province.\n38. As per section 158.47 of the Excise Act, 2001 , vaping products that are being imported into Canada and entering the Canadian duty-paid market must be packaged and have a vaping excise stamp affixed to the products before they can be released under the Customs Act unless they are being imported by a vaping product licensee for further manufacturing or stamping by the licensee.\n39. As per section 158.51 of the Excise Act, 2001 , Non-Compliant Imports, if a vaping product licensee or a vaping prescribed person imports a vaping product intended for the Canadian duty-paid market, that is packaged and not stamped, when it is being reported to the CBSA, it shall be placed in a sufferance warehouse for the purpose of being stamped by the importer or owner of the imported vaping product.\n40. As per section 158.511 of the Excise Act, 2001 , if a vaping product licensee imports a packaged vaping product for stamping, the vaping product licensee shall, immediately after the vaping product is released under the Customs Act , deliver the vaping product to its premises for stamping.\n41. Section 4.2 of the Stamping and Marking of Tobacco, Cannabis and Vaping Products Regulations requires that the stamp be affixed:\n- in a conspicuous place on the package\n- in a manner that seals the package\n- in a manner that the stamp remains affixed to the package after the package is opened\n- in a manner that does not interfere with the stamp's security features\n- in a manner that does not obstruct any information required by or under an Act of Parliament to appear on that package\n42. Vaping stamp example: peach-coloured Canada vaping excise stamp.\nImage description Stamp components (clockwise from top left): stamp type: vaping/vapotage anti-copy line work jurisdiction indicator unique identifier duty-paid status: Duty paid – Canada – Droit acquitté intaglio latent image colour shift ink\n43. For more information, refer to the excise duty notice EDN80: Overview of vaping excise stamps .\nStamping of vaping products: Exceptions\n44. The following vaping products are not required to bear a vaping excise stamp:\n- Unstamped vaping products that are imported by a vaping product licensee for further manufacturing or stamping by the licensee. In this situation, the vaping product would be required to be stamped by the licensee before entering the Canadian duty-paid market. Vaping products must be stamped before the end of the second calendar month following the month in which the licensee packages the vaping product or that the product has been released by the CBSA.\n- Vaping products entered into an excise warehouse to be exported or sold to an accredited representative for their official or personal use, not destined for the Canadian duty-paid market.\n- Vaping products that are vaping product drugs that are assigned a drug identification number under the Food and Drug Regulations .\n- Vaping products that are re-imported by a vaping product licensee for re-work or destruction in a manner approved by the CRA.\n- Vaping products that are imported by an individual for personal use within prescribed limits as per subsection 5.01 of the Stamping and Marking of Tobacco, Cannabis and Vaping Products Regulations (the limit is 5 units).\nImportation of unstamped vaping products: Not destined for the Canadian duty-paid market\nExcise warehouse\n45. When imported packaged vaping products not destined for the Canadian duty-paid market are not stamped (intended for export or for sale to an accredited representative) they must immediately be marked as per section 8 and section 9 of the Stamping and Marking of Tobacco, Cannabis, and Vaping Product Regulations , and entered into an excise warehouse.\n46. Only imported packaged, unstamped and marked vaping products can enter an excise warehouse and, exclusively for export, for sale to accredited representatives, or to be delivered to another excise warehouse (not destined for the Canadian duty-paid market).\n47. An excise warehouse does not allow for the deferral of vaping duty and imported vaping products cannot be removed from an excise warehouse for re-work or destruction.\n48. The excise warehouse licence number must be indicated on the customs reporting documentation at the time the imported goods are reported to the CBSA to obtain release under the Customs Act . These goods must be entered into the excise warehouse immediately after release from the CBSA.\n49. The excise warehouse licence number must be input in the Special Authority Permit field of the Commercial Accounting Declaration (CAD). The required excise warehouse licence format that must be submitted is either 99-XXX-99999 or 99-XX-99999 . All digits must be input in the Special Authority Permit field of the CAD. For example, if the licence is 99-EWL-1 then the number to go in the Special Authority Permit field is 99-EWL-00001 .\nCustoms bonded warehouse\n50. Only imported packaged, unstamped and marked vaping products can enter a customs bonded warehouse and, exclusively for export, or for sale to accredited representatives. For more information, refer to Memorandum D7-4-4 : Customs bonded warehouses .\nImportation of unstamped vaping products or bearing a stamp not corresponding to the declaration: Destined for the Canadian duty-paid market\n51. When imported packaged vaping products destined for sale in a non-specified province are not stamped at the time of report to the CBSA, the products will either be:\n- exported\n- abandoned to the Crown under section 36 of the Customs Act\n- entered into a customs sufferance warehouse where the vaping product licensee or the vaping prescribed person will stamp the vaping products with a peach-coloured Canada vaping excise stamp\n- entered into the premises of a vaping product licensee where the licensee will stamp the vaping products with a peach-coloured Canada vaping excise stamp\n52. When imported packaged vaping products destined for sale in a specified province are not stamped at the time of report to the CBSA, the products will either be:\n- exported\n- abandoned to the Crown under section 36 of the Customs Act\n- entered into a customs sufferance warehouse where the vaping product licensee or the vaping prescribed person will stamp the vaping products with a province-specific vaping excise stamp\n- entered into the premises of a vaping product licensee where the licensee will stamp the vaping products with a province-specific vaping excise stamp\n53. When imported, stamped, packaged vaping products destined for sale in a specified province do not bear the vaping excise stamp for that specified vaping province at the time of report to the CBSA, they cannot be entered into a customs sufferance warehouse for stamping with the vaping excise stamp corresponding to the specified province declared to the CBSA on import documents. The products will either be:\n- exported\n- abandoned to the Crown under section 36 of the Customs Act\n- accounted for according to the vaping excise stamp that is affixed to the products when they are imported as per paragraphs 61 and 62 of this memorandum, and shall be sold in a province corresponding to that stamp\n54. The vaping duty and the additional vaping duty (if applicable) have to be paid to the CBSA when the vaping products are stamped in a sufferance warehouse, and have to be paid to the CRA if they are stamped in Canada in the premises of a vaping product licensee.\n55. If a vaping product licensee imports packaged vaping products for stamping but does not stamp the vaping products before the end of the particular calendar month that is the second calendar month following the calendar month in which the vaping products are released under by the CBSA, then the vaping product licensee must enter the vaping products into its excise warehouse before the end of the particular calendar month.\n56. Importers can apply to the CBSA to obtain their own customs sufferance warehouse licence. Applicants must meet all regulatory requirements set out in the Customs Sufferance Warehouse Regulations in order to be issued a customs sufferance warehouse licence. However, a customs sufferance warehouse licence will not be issued to applicants seeking to only stamp vaping products in the warehouse facility.\n57. Unstamped packaged vaping products can also be delivered to an existing customs sufferance warehouse in accordance with mode of transport. For more information, refer to Memorandum D4-1-4 : Customs sufferance warehouses , at the link found in the Related links section of this memorandum.\n58. To enter the sufferance warehouse where goods are stored, written authorization from the CBSA or the attendance of a CBSA officer is required for any person other than an employee of the sufferance warehouse or an employee of a carrier engaged in the delivery of goods to or the removal of goods from the sufferance warehouse. For more information, refer to Memorandum D4-1-4 .\n59. Vaping products constitute a prescribed class of goods that are forfeited if they are not removed from a customs sufferance warehouse within 14 days after they were reported to the CBSA under section 12 of the Customs Act . For more information, refer to the Customs Sufferance Warehouses Regulations and to Memorandum D4-1-7 : Extension of time limits for the storage of goods .\n60. Special services charges will be applied when an officer is asked to verify that packages in a customs sufferance warehouse have been stamped in accordance with the Stamping and Marking of Tobacco, Cannabis and Vaping Products Regulations . For more information, refer to Memorandum D1-2-1 : Special services .\nVaping duty and additional vaping duty: Relieved or not payable\n61. There are limited circumstances where the vaping duty is relieved or not payable with respect to vaping products. The Excise Act, 2001 provides exceptions where the vaping duty is relieved or not payable on importation of vaping products. Such exceptions are as follows:\nVaping products imported by a vaping product licensee Subsection 158.47(2) provides that an imported vaping product is exempted from stamping or packaging before release under the Customs Act for entry into the Canadian duty-paid market if the product is imported by a vaping product licensee for further manufacturing or for stamping by the licensee. Vaping products imported for personal use As per subsection 158.62(2) of the Excise Act, 2001 , vaping duty and additional vaping duty are relieved on the importation of vaping products by an individual for their personal use to the extent that the quantity of the products imported exceeds the quantity permitted under Chapter 98 of the List of Tariff Provisions set out in the schedule to the Customs Tariff to be imported without the payment of duties, as defined in Note 4 to that Chapter. The quantity permitted to be imported duty free is one unit. Importation for re-working or destruction As per subsection 158.64 of the Excise Act, 2001 , the duties imposed under paragraphs 158.57(b) and 158.58(b) of that Act are relieved on a stamped vaping product that was manufactured in Canada by a vaping product licensee and that is imported for re-working or destruction in accordance with section 158.53 of that Act. Other circumstances Section 158.66 of the Excise Act, 2001 provides certain circumstances where the vaping duty and the additional vaping duty on vaping products is not payable, including vaping products that meet the definition of a vaping product drug or are imported for analysis by a vaping product licensee with approval from the CRA.\nImportation of stamped vaping products: Destined for the Canadian duty-paid market\nVaping duty and additional vaping duty (if applicable): Payable\n62. Vaping duty is imposed under section 158.57 of the Excise Act, 2001 on vaping products manufactured in Canada or imported into Canada in the amount determined under Schedule 8 to that Act. Vaping duty is paid to the CBSA on vaping products that bear the peach-coloured Canada vaping excise stamp when they are imported.\n63. An additional vaping duty in respect of a specified vaping province is imposed under section 158.58 of the Excise Act, 2001 , on vaping products imported in Canada, if the vaping products are destined for sale for the specified province's duty-paid market. The amount of additional duty in respect of vaping products in a specified vaping province is equal to the amount determined in respect of the vaping products under Schedule 8 to that Act. Vaping duty and additional vaping duty are to be paid to the CBSA on vaping products that bear the province-specific vaping excise stamp when they are imported. All products stamped with a province-specific stamp, are subject to the additional vaping duty.\nExample: A package of 4 vaping pods (each pod containing 1.5 ml) is imported in Saskatchewan, destined for the Ontario market (as indicated by the Ontario vaping excise stamp affixed to the package). Effective July 1, 2024 , products destined for the Ontario market are subject to the additional vaping duty. The package is subject to vaping duty in the total amount of $8.96 ([$1.12 in vaping duty plus $1.12 in additional vaping duty per 1.5 ml pod] × 4). For more information, refer to excise duty notice EDN95: Coordinated Vaping Duty System .\n64. As per subsection 158.59 of the Excise Act, 2001 , the vaping duty and the additional vaping duty in respect of an imported vaping product shall be paid and collected under the Customs Act . In addition, interest and penalties are to be imposed, calculated, paid and collected under the Customs Act , as if the tax was a customs duty levied on the vaping product under the Customs Tariff . The Customs Act applies with any modifications that the circumstances require.\n65. In the case of imported vaping products, the importer, owner or other person who is liable under the Customs Act to pay duties levied under section 20 of the Customs Tariff is required to pay the vaping duty and the additional vaping duty imposed at the time of accounting to the CBSA. In the case of packaged vaping products that are imported by a vaping product licensee for stamping, the vaping duty and the additional vaping duty are payable by the vaping product licensee at the time they are stamped to the CRA. For more information, refer to the section Reporting and accounting for vaping products of this memorandum.\nRates of vaping duty and additional vaping duty\n66. Effective July 1, 2024 , the rates of vaping duty imposed on liquid vaping products under section 158.57 of the Excise Act, 2001 are:\n- $1.12 per 2 miilitres (ml), or fraction thereof, for the first 10 ml of vaping substance in the vaping device or immediate container\n- $1.12 per 10 ml, or fraction thereof, for amounts over the first 10 ml\n67. Effective July 1, 2024 , the rates of vaping duty imposed on solid vaping products under section 158.57 of the Excise Act, 2001 are:\n- $1.12 per 2 grams (g), or fraction thereof, for the first 10 g of vaping substance in the vaping device or immediate container\n- $1.12 per 10 g, or fraction thereof, for amounts over the first 10 g\n68. Effective July 1, 2024 , rates of additional vaping duty imposed under section 158.58 of the Excise Act, 2001 in respect of a specified vaping province are equal to the amounts determined above. The Coordinated Vaping Product Taxation Agreements ( CVPTA s) stipulate that the tax bases for the vaping duty and for the additional vaping duty in respect of a specified province are to remain identical.\n69. The vaping duty and the additional vaping duty are calculated on the quantity of vaping substance contained within each individual device or immediate container, not on the total quantity contained in a package.\n70. For more information, refer to the excise duty notice EDN82: Calculation of vaping duty .\nValue for tax\n71. The value for tax of the vaping product is the formula A plus B.\nA Value of the vaping product as it would be determined under sections 48 to 53 of the Customs Act (that is, value for duty). B Any duties and taxes payable related to customs (for example, under the Customs Tariff , the Excise Tax Act , the Excise Act, 2001 or the Special Import Measures Act , etc.), other than the GST/HST and provincial sales tax.\nGST/HST and provincial sales tax\n72. The GST/HST is applicable to the value for tax of the vaping product (as per the rules set out in the Excise Tax Act ) as calculated above.\n73. When a provincial sales tax is applicable, it applies also to the value for tax of the vaping product and to the applicable GST.\n74. For more information, refer to Memorandum D2-3-6 : Non-commercial provincial tax collection programs .\nOther duties and taxes payable: When vaping duty and additional vaping duty are not payable\n75. All applicable duties and taxes related to customs (for example, under the Customs Tariff , the Excise Tax Act , the Excise Act 2001 , or the Special Import Measures Act , etc.), inclusive of the GST/HST and of the provincial sales tax (if applicable), are payable in respect of the importation of a vaping product even when vaping duty and additional vaping duty are not payable.\nIllustrative examples\n76. For examples on the calculation of the vaping duty and other duties and taxes, refer to Appendix B: Examples of calculation of amounts of customs duty, vaping duty and GST of this memorandum.\nTariff classification numbers\n77. A lists of goods that may be subject to the excise duty framework for vaping products at the time of issuance of this memorandum, accompanied with their respective tariff classification numbers, can be found in Appendix A: Harmonized System reference list: Goods that may be subject to the vaping duty and to the vaping excise stamp of this memorandum.\nRulings\n78. Procedures for obtaining a ruling to confirm the origin, tariff classification or value for duty of goods are outlined in Memorandum D11-11-1 : National customs rulings , Memorandum D11-11-3 : Advance rulings for tariff classification and Memorandum D11-4-16 : Advance rulings for origin under Free Trade Agreements .\nReporting and accounting for vaping products\nCourier Low Value Shipment ( CLVS ) Program\n79. Vaping products are regulated under the Tobacco and Vaping Products Act , Canada Consumer Product Safety Act and Food and Drugs Act and, therefore, are excluded from the CLVS Program. For more information, refer to Memorandum D17-4-0 : Courier Low Value Shipment Program .\nPostal stream\n80. Vaping products that are commercial goods or casual goods are eligible for importation in the postal stream. For more information, refer to Memorandum D5-1-1 : International mail processing .\nCasual goods ( non-commercial )\n81. The accounting of vaping products which are casual goods follows the same process as any other casual goods. Casual goods means, for the purposes of this memorandum, 5 units or less of vaping products imported into Canada for personal use. Effective July 1, 2024 , the additional vaping duty was imposed on vaping products that are imported by an individual for their personal use, if the individual is a resident in a specified vaping province. Importers should be prepared to present on demand to the officer any relevant documentation, as would be the case for any other goods. Officers will determine if the vaping duty and the additional vaping duty are applicable and proceed with the necessary calculations. For more information, refer to Memorandum D17-1-3 : Casual importations and to the relevant memorandum in the series Memoranda D2: International travel .\nPersonal exemptions\n82. For more information on duty and tax free importation and limits on importation of vaping products accompanied by the traveller (whether taxed or not), refer to the relevant memorandum in the series Memoranda D2: International travel .\nCommercial goods\n83. Reporting and accounting of vaping products that are commercial goods where the vaping duty is, or is not, payable on importation, is made in the same way and within the same prescribed time that customs duties and other taxes are, or are not, payable. Commercial goods means goods imported into Canada for sale or for any commercial, industrial, occupational, institutional or other like use. For more information, refer to the series Memoranda D17: Accounting and release procedures .\n84. Importers of vaping products must ensure that the appropriate and valid CRA vaping licence number or the letter of endorsement is available at the time of report when requested by the CBSA. When requested, the valid CRA vaping licence number or the letter of endorsement must be provided to the CBSA.\n85. When the proof of the valid CRA vaping licence number or the letter of endorsement cannot be provided to the CBSA upon request, the vaping products may have to be exported, abandoned to the Crown or destroyed.\n86. When accounting for vaping products, the importer should complete the CAD, using the same method as it would normally. This includes correctly determining the proper tariff classification number and calculating the regular duties and taxes. If provincial taxes are applicable, this will be calculated on a separate line.\n87. An importer must pay all customs duties, GST/HST and vaping duty at the time of accounting (deferral of the amount equivalent to vaping duty is not allowed for vaping products). For more information, refer to the Duties and taxes calculation section of this memorandum.\n88. The CBSA may require supporting documentation for the importation of a vaping product meeting conditions from one of the exceptions mentioned above that is claimed by the importer. If, at the time of accounting of the products (that is, when the products have been released from the CBSA), the required supporting document is not valid or is not provided to the CBSA when required, in respect of the particular importation, and that the vaping duty would be payable in the absence of such proof, then the vaping duty would apply.\nCSA importers (Customs Self-Assessment Program)\n89. Vaping products are considered eligible goods for the purposes of CSA importers. RSF code 49435 ( excise tax/duties vaping products ) should be used in Form E648: CSA Revenue Summary. For more information, refer to Memorandum D23-3-1 : Customs Self-Assessment Program for importers .\nAccounting for commercial goods: Vaping duty payable and additional vaping duty non applicable\n90. To account for vaping products where the vaping duty is payable on importation, the importer must select the appropriate excise code from the Excise tax code scroll down menu. This code is based on whether the goods are liquid (ml) or solid vaping product (g) (refer to table below for a list of applicable excise codes when the vaping duty is payable). Code V01 and V15 are set as Accept Rates, which means that the importer needs to manually calculate the duty and enter amount in the Net Excise Duty amount field in CAD.\nTable 1: Excise code of vaping duty payable Excise code Vaping duty payable V01 Stamped vaping products – liquid – federal duties only V15 Stamped vaping products – solid – federal duties only\nExample 1\nThe example below shows a commercial importation of a 30-gram bottle of solid vaping product that has a value for duty of $50. The vaping products are not for consumption, use or sale to consumers in a specified vaping province. Excise tax code V15 – Stamped vaping products – solid – federal duties only is selected.\nWhen completing your CAD, complete all of the applicable fields. Below is an example of a PDF version of a CAD once completed.\nImage description In this example of CAD: in the C. Ln N. field it shows 00001 in the Classification No field it shows 2404.19.00.00 in the Classification Description field it shows Products containing tobacco in the Narrative Description field it shows Vaping products in the Quantity field it shows 0.030 in the Unit of Measure field it shows KGM in the Country of Origin field it shows AL in the Place of Export field it shows CA in the Direct Shipment Date field it shows 2024-12-19 in the field Tariff Treatment it shows 002 in the Value for Currency Conversion field it shows 50.00 in the Currency field it shows CAD in the Exchange Rate field it shows 1.00000000 in the Value for Duty field it shows 50.00 in the Customs Duty field it shows 0.00 in the Excise Tax field it shows 0.00 in the Excise Duty field it shows 7.84 in the Surtax field it shows 0.00 in the Anti-Dumping field it shows 0.00 in the Safeguard field it shows 0.00 in the Countervailing field it shows 0.00 in the Value for Tax field it shows 57.84 in the GST field the it shows 2.89 in the PST/HST/ field Amount it shows 0.00 in the Provincial Alcohol Tax field it shows 0.00 in the Provincial Tobacco Amount field it shows 0.00 in the Alcohol Percent field it shows 0 in the Provincial Cannabis Excise Duty field it shows 0.00 in the Line Total Duties and Taxes field it shows 10.73\nAccounting for commercial goods: Vaping duty and additional vaping duty payable\n91. To account for vaping products where both the vaping duty and the additional vaping duty are payable on importation, the importer must insert the correct tariff classification number in the appropriate field, select the relevant excise code for the vaping duty and select the appropriate jurisdiction in the Destination Province field. This code is based on whether the goods are liquid (ml) or solid vaping product (g) (refer to table 2 below for a list of applicable excise codes when the vaping duty and the additional vaping duty are payable). The vaping duty and the additional vaping duty codes are set as Accept Rates, which means that the importer needs to manually calculate the duty and enter amount in the Net Excise Duty amount field in the CAD.\nTable 2: Administrative codes: Additional vaping duty payable Province or territory Excise code: Solid vaping products Excise code: Liquid vaping products Ontario V16 V02 Quebec V17 V03 Nunavut V18 V04 Northwest Territories V19 V05 Alberta V21 V07 Manitoba V22 V08 Nova Scotia V23 V09 New Brunswick V26 V12 Prince Edward Island V27 V13 Yukon V28 V14\nExample 2\nThe example below shows a commercial importation of a 30-gram bottle of solid vaping products that has a value for duty of $50. The vaping products are for consumption, use or sale to consumers in Ontario (a specified vaping province), even if the goods are imported via another province. Excise tax code V16 – Stamped vaping products – solid – federal and provincial duties – ON is selected.\nWhen completing your CAD, complete all of the applicable fields. Below is an example of a PDF version of a CAD once completed.\nImage description In this example of CAD: in the C. Ln N. field it shows 00001 in the Classification No field it shows 2404.19.00.00 in the Classification Description field it shows Products containing tobacco in the Narrative Description field it shows Vaping products in the Quantity field it shows 0.030 in the Unit of Measure field it shows KGM in the Country of Origin field it shows AL in the Place of Export field it shows CA in the Direct Shipment Date field it shows 2024-12-19 in the field Tariff Treatment it shows 002 in the field Destination Province it shows ON in the Value for Currency Conversion field it shows 50.00 in the Currency field it shows CAD in the Exchange Rate field it shows 1.00000000 in the Value for Duty field it shows 50.00 in the Customs Duty field it shows 0.00 in the Excise Tax field it shows 0.00 in the Excise Duty field it shows 15.68 in the Surtax field it shows 0.00 in the Anti-Dumping field it shows 0.00 in the Safeguard field it shows 0.00 in the Countervailing field it shows 0.00 in the Value for Tax field it shows 65.68 in the GST field the it shows 3.28 in the PST/HST/ field Amount it shows 0.00 in the Provincial Alcohol Tax field it shows 0.00 in the Provincial Tobacco Amount field it shows 0.00 in the Alcohol Percent field it shows 0 in the Provincial Cannabis Excise Duty field it shows 0.00 in the Line Total Duties and Taxes field it shows 18.96\nAccounting for commercial goods: Vaping duty and additional vaping duty relieved or not payable\n92. To account for vaping products where the importer or the goods meet the conditions of one of the exceptions mentioned in the Vaping duty relieved or not payable on importation section above, the importer must enter the correct tariff classification number and also include the appropriate excise code from the Excise tax code scroll down menu. This excise code is based on the exception being claimed and indicates why the vaping duty is relieved or not payable (refer to table below for a list of applicable excise codes when an exception is being claimed).\nTable 3: Excise code of vaping duty exceptions Excise code Vaping duty exceptions V29 Vaping product drug - liquid V30 Vaping product drug - solid V31 Personal importation within the prescribed limit - liquid V32 Personal importation within the prescribed limit - solid V33 Imported by a vaping product licensee for stamping on their premises - liquid V34 Imported by a vaping product licensee for stamping on their premises - solid V35 Imported by a vaping product licensee for further manufacturing on their premises - liquid V36 Imported by a vaping product licensee for further manufacturing on their premises - solid V37 Imported by a vaping product licensee for destruction - liquid V38 Imported by a vaping product licensee for destruction - solid\nExample 3\nThe example below is a commercial importation of a 30-gram bottle of vaping liquid that has a value for duty of $50. In this example, the product is unstamped, unpackaged and imported by a vaping product licensee for further manufacturing on their premises - liquid. Excise code V35 is selected to relieve the vaping duty and the additional vaping duty. Excise tax code V35 - VPL - for further manufacturing on their premises - liquid is selected.\nWhen completing your CAD, complete all of the applicable fields. Below is an example of a PDF version of a CAD once completed.\nImage description In this example of CAD: in the C. Ln N. field it shows 00001 in the Classification No field it shows 2404.19.00.00 in the Classification Description field it shows Products containing tobacco in the Narrative Description field it shows Vaping products in the Quantity field it shows 0.030 in the Unit of Measure field it shows KGM in the Country of Origin field it shows AL in the Place of Export field it shows CA in the Direct Shipment Date field it shows 2025-05-20 in the Tariff Treatment field it shows 002 in the Destination Province field it shows ON in the Value for Currency Conversion field it shows 50.00 in the Currency field it shows CAD in the Exchange Rate field it shows 1.00000000 in the Value for Duty field it shows 50.00 in the Customs Duty field it shows 0.00 in the Excise Tax field it shows 0.00 in the Excise Duty field it shows 0.00 in the Surtax field it shows 0.00 in the Anti-Dumping field it shows 0.00 in the Safeguard field it shows 0.00 in the Countervailing field it shows 0.00 in the Value for Tax field it shows 50.00 in the GST field it shows 2.50 in the PST/HST/ Amount field it shows 0.00 in the Provincial Alcohol Tax field it shows 0.00 in the Provincial Tobacco Amount field it shows 0.00 in the Alcohol Percent field it shows 0 in the Provincial Cannabis Excise Duty field it shows 0.00 in the Line Total Duties and Taxes field it shows 2.50\nAdditional information on report and accounting\n93. For more information regarding the report and the accounting for commercial goods and for casual goods (non-commercial), refer to the series Memoranda D17: Accounting and release procedures .\nReturn and sale of vaping products\n94. Section 117 of the Customs Act does not allow the return of vaping products unless the goods were seized in error.\n95. Section 119.1 of the Customs Act allows the Minister to sell forfeited vaping products to a person with the appropriate license under the Excise Act, 2001 .\nReporting and remitting the vaping duty and the additional vaping duty to Canada Revenue Agency\n96. A vaping product licensee must file the Form B600: Vaping duty and information return , monthly, to report their manufacturing activities (including inventories) and, if applicable, vaping duty and additional vaping duty payable.\n97. A vaping prescribed person who imports packaged vaping products is required to file the Form B601: Vaping information return: Prescribed person , monthly, to report usage of vaping excise stamps.\n98. For more information, refer to Reporting and remitting the excise duty on vaping products .\nCorrections, refunds, drawbacks, re-determinations and further re-determinations\n99. The obligation to make a correction to the incorrect declaration starts when the importer has reason to believe that a declaration of origin, tariff classification or value for duty is incorrect. The prescribed 90 day period to make a correction pursuant to section 32.2 of the Customs Act starts on the date that the importer has, or was deemed to have had, specific information that a declaration is incorrect. Failure to correct incorrect declarations may result in the assessment of an Administrative Monetary Penalty (AMP) and interest. For more information, refer to the Administration and enforcement section of this memorandum.\n100. Corrections to declarations and requests for refunds on commercial goods are to be made on the CAD, in the manner under the relevant provisions of the Customs Act , in accordance with the procedures outlined in Memorandum D11-6-6 : Reason to believe and corrections to the declaration of origin, tariff classification or value for duty , Memorandum D6-2-3 : Refund of duties and Memorandum D6-2-6 : Refund of duties and taxes on non-commercial importations .\n101. Where an amount of vaping duty on commercial goods is to be refunded to the importer or is to be paid to the CBSA, the CBSA will issue a Statement of Adjustment ( SOA ), which serves as a notice of refund or assessment, in response to an adjustment request, or in response to a review or re-determination initiated by the CBSA.\n102. The CBSA may re-determine or further re-determine the origin, tariff classification or value for duty on commercial goods, on its own initiative or in response to an adjustment request. In so doing, as with customs duties and taxes, the CBSA may assess any undeclared amount of vaping duty.\n103. Drawback is available for customs duty and vaping duty when imported vaping products released from the CBSA are duty-paid and are exported, or are sold to accredited representatives. A drawback claim, accompanied by waivers (since either the importer or exporter can claim but not both), can be filed with the CBSA. There can be no drawback of the amount equivalent to excise levied under the Customs Tariff when this amount has been paid under the Excise Act, 2001 (for example, entered into an excise warehouse immediately after release from CBSA). For more information, refer to Memorandum D7-4-2 : Duty Drawback Program .\n104. Where there is overpayment of vaping duty on casual goods ( non-commercial ) that was paid to the CBSA, an importer may submit Form B2G: CBSA informal adjustment request to the appropriate CBSA Casual Refund Centre to request refund of the amount overpaid. The refund center will either deny or allow the refund. For more information, refer to Memorandum D6-2-6 .\nReview\n105. Following a determination, re-determination or further re-determination of the origin, tariff classification or value for duty on commercial goods, an importer may request for a re-determination or further re-determination of origin, tariff classification or value for duty under the Customs Act . For more information, refer to Memorandum D11-6-7 : Request under section 60 of the Customs Act for a re-determination , a further re-determination or a review by the President of the Canada Border Services Agency .\n106. Following the denial or reject of an importer's refund or adjustment request on casual goods by the CBSA Casual Refund Centre, an importer may appeal this decision. For more information, refer to the Appeal process section of Memorandum D6-2-6 : Refund of duties and taxes on non-commercial importations .\nKeeping records\n107. Every vaping product licensee and vaping prescribed person is required, under subsection 206(1) of the Excise Act, 2001 , to maintain all records that are necessary to determine whether they are in compliance with that Act. This includes the amount of vaping products manufactured, received, used, packaged, sold and disposed of. Records must also support the information reported in respect of the possession and use of any vaping excise stamps issued.\n108. Records must be kept for a period of at least six years from the end of the last year to which they relate.\n109. For more information, refer to the excise duty memorandum EDM9-1-1 : General requirements for records .\nAdministration and enforcement\n110. The Customs Act legislative and administrative framework for importing and accounting including penalties, interest and enforcement action, will apply to vaping products until the time of release and to final accounting to the CBSA. After release from the CBSA, the provisions of the Excise Act, 2001 will apply as if the goods were domestic goods.\n111. The Excise Act, 2001 provides penalties for different circumstances of non-compliance related to the vaping duty and the vaping stamping regime. For more information, refer to the Excise Act, 2001 .\n112. Importations may be subject to examination at the time of importation and to post-release verification for compliance with the origin, tariff classification, value for duty, and marking programs, and any other applicable programs or provisions administered by the CBSA. If non-compliance is encountered by the CBSA, in addition to assessments of any applicable duties and taxes, penalties may be imposed and interest may be assessed, where applicable.\n113. For more information, refer to Memorandum D11-6-5 : Interest and penalty provisions: Determinations/ re-determinations , appraisals/re-appraisals, and duty relief , Memorandum D22-1-1 : Implementing the Administrative Monetary Penalty System , and the Customs Act .\nAdditional information\n114. For more on the vaping excise duty framework, refer to Excise duty on vaping products .", @@ -28213,7 +28213,7 @@ "act_name": "CBSA D-Memoranda", "section": "D18-3-2", "marginal_note": "Appendix A: Harmonized System reference list: Goods that may be subject to the vaping duty and to the vaping excise stamp", - "part": "", + "part": "Excise duty framework for vaping products", "division": "", "heading": "", "text": "For the most up-to-date classification numbers, refer to the Customs Tariff .\nVaping products subject to the duty and stamp\nVaping product that is a vaping device that contains vaping substances 2404.12.00.00 – disposable, with vaping substance included that contains no tobacco but contains nicotine 2404.19.00.00 – disposable, with vaping substance included that contains no tobacco and no nicotine 8543.40.00.10 – reusable, with vaping substance included that contains nicotine 8543.40.00.90 – reusable, with vaping substance included that contains no nicotine Vaping products that are vaping substances in immediate containers 2404.12.00.00 – without tobacco but with nicotine 2404.19.00.00 – without tobacco or nicotine Vaping products that are vaping substances not in any vaping device or immediate container 2404.12.00.00 – without tobacco but with nicotine 2404.19.00.00 – without tobacco or nicotine\nVaping products not subject to the duty and stamp\nVaping substance that contains tobacco 2404.11.00.00 – containing tobacco Vaping substance that includes any cannabis 2404.19.00.00 – without tobacco or nicotine but containing any substances from cannabis Vaping device without any vaping substance 8543.40.00.90 – reusable, empty", @@ -28231,7 +28231,7 @@ "act_name": "CBSA D-Memoranda", "section": "D18-3-2", "marginal_note": "Appendix B: Examples of calculation of amounts of customs duty, vaping duty and GST", - "part": "", + "part": "Excise duty framework for vaping products", "division": "", "heading": "", "text": "Example 1: Importation of commercial goods where the vaping duty is payable and where the additional vaping duty is not applicable\nA package containing 4 pods, with each pod containing 1.5 ml of vaping liquid.\nValue for duty $40 Customs duty 0 Note: Such products are duty free. Vaping duty $1.12 per 2 millilitres (ml), or fraction thereof, for the first 10 ml of vaping substance ($1.12 × 4 pods of 1.5 ml each) $4.48 Sub-total (value for tax) $44.48 GST $2.22 Total (duties and taxes) $6.70\nNote: The vaping duty is calculated on the quantity of vaping liquid contained in each individual pod, not on the total volume contained in the package.\nExample 2: Another importation of commercial goods where the vaping duty is payable and where the additional vaping duty is not applicable\nA 30-gram bottle of vaping solid.\nValue for duty $50 Customs duty 0 Note: Such products are duty free. Vaping duty $1.12 per 2 grams (g), or fraction thereof, for the first 10 g of vaping substance $1.12 per 10 g, or fraction thereof for amounts over the first 10 g ($5.60 for the first 10 g plus $2.24 for the next 20 g) $7.84 Sub-total (value for tax) $57.84 GST $2.89 Total (duties and taxes) $10.73\nExample 3: Importation of commercial goods where both the vaping duty and the additional vaping duty are payable\nA package containing 4 pods, with each pod containing 1.5 ml of vaping products liquid.\nValue for duty $40 Customs duty 0 Note: Such products are duty free. Vaping duty $1.12 per 2 ml, or fraction thereof, for the first 10 ml of vaping substance ($1.12 × 4 pods of 1.5 ml each) $4.48 Additional vaping duty $1.12 per 2 ml, or fraction thereof, for the first 10 ml of vaping substance ($1.12 × 4 pods of 1.5 ml each) $4.48 Sub-total (value for tax) $48.96 GST $2.45 Total (duties and taxes) $11.41\nNote: The vaping duty and the additional vaping duty are calculated on the quantity of vaping liquid contained in each individual pod, not on the total volume contained in the package.", @@ -28249,7 +28249,7 @@ "act_name": "CBSA D-Memoranda", "section": "D18-3-2", "marginal_note": "Appendix C: Excise duty framework for the importation of vaping products", - "part": "", + "part": "Excise duty framework for vaping products", "division": "", "heading": "", "text": "Packaged vaping products\nLicensing requirement 1\nIf the importer only imports stamped packaged vaping products intended for the Canadian duty-paid market (not manufacturing or stamping in Canada): vaping prescribed person ( VPP ) is required registration for the vaping stamping regime is required excise warehouse licence is also required if the importer imports vaping products in Canada for export or for sale to an accredited representative Stamping requirement: Option A Proper vaping stamp is required prior to CBSA release If unstamped: products have to be exported, abandoned or entered a customs sufferance warehouse to be stamped If stamped with a stamp not corresponding to the specified province declared: products have to be exported, abandoned or sold in the province corresponding to that stamp Vaping duty and additional vaping duty: If applicable, they are payable to the CBSA at the time of accounting. Stamping requirement: Option B Vaping stamp is not required if: vaping products are packaged and will be stamped in Canada in the VPL premises vaping products are for export or for sale to an accredited representative or for transfer to an excise warehouse or customs bonded warehouse Note: These products must also contain prescribed markings. Vaping duty and additional vaping duty: They are relieved or not payable to the CBSA (duties will be payable to the CRA after the products are stamped in the VPL premises).\nLicensing requirement 2\nIf the importer is manufacturing or stamping vaping products in Canada: vaping product licence is required registration for the vaping stamping regime may be required excise warehouse licence is also required if the importer imports vaping products in Canada for export or for sale to an accredited representative Stamping requirement: Option B Refer to the option B of the Licensing requirement 1 above as it's the same option. Stamping requirement: Option C Proper vaping stamp is required prior to CBSA release If unstamped: products have to be exported, abandoned or entered a customs sufferance warehouse to be stamped If stamped with a stamp not corresponding to the specified province declared: products have to be exported, abandoned or sold in the province corresponding to that stamp Vaping duty and additional vaping duty: If applicable, they are payable to the CBSA at the time of accounting.\nLicensing requirement 3\nIf the importer only imports vaping products for personal use in quantities that do not exceed the prescribed limit of 5 units: VPL and VPP registration are not required registration for the vaping stamping regime is not required Stamping requirement: Option D Vaping stamp is not required. Vaping duty and additional vaping duty: They are relieved or not payable on only 1 unit under the personal exemption.\nFlow chart: Packaged vaping products\nUnpackaged vaping products\nLicensing requirements\nVaping product licence is required Registration for the vaping stamping regime is required Stamping requirements Vaping stamp is not required on unpackaged products imported for further manufacturing (the vaping stamp will be applied after the product is packaged by the licensee) Unpackaged goods cannot enter an excise warehouse; they must be packaged and contain prescribed markings Vaping duty and additional vaping duty: They are relieved on importation (they will be payable to CRA when stamped in Canada). (Refer to Additional information on report and accounting .)\nFlow chart: Unpackaged vaping products", @@ -28267,7 +28267,7 @@ "act_name": "CBSA D-Memoranda", "section": "D18-3-2", "marginal_note": "References", - "part": "", + "part": "Excise duty framework for vaping products", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable legislation\n- Canada Consumer Product Safety Act\n- Customs Act\n- Customs Sufferance Warehouses Regulations\n- Customs Tariff\n- Excise Act, 2001\n- Excise Tax Act\n- Food and Drugs Act\n- Food and Drug Regulations\n- Foreign Missions and International Organizations Act\n- Non-residents ' Temporary Importation of Baggage and Conveyances Regulations\n- Regulations Respecting the Possession of Tobacco, Cannabis or Vaping Products That Are Not Stamped\n- Special Import Measures Act\n- Stamping and Marking of Tobacco, Cannabis and Vaping Products Regulations\n- Tobacco and Vaping Products Act\nRelated D memoranda\n- Memorandum D1-2-1 : Special services\n- Memoranda D2: International travel\n- Memoranda D3: Transportation\n- Memorandum D4-1-4 : Customs sufferance warehouses\n- Memorandum D4-1-7 : Extension of time limits for the storage of goods\n- Memorandum D5-1-1 : International mail processing\n- Memorandum D6-2-3 : Refund of duties\n- Memorandum D6-2-6 : Refund of duties and taxes on non-commercial importations\n- Memorandum D7-4-2 : Duty Drawback Program\n- Memorandum D7-4-4 : Customs bonded warehouses\n- Memorandum D11-4-16 : Advance rulings for origin under Free Trade Agreements\n- Memorandum D11-6-5 : Interest and penalty provisions: Determinations/ re-determinations , appraisals/re-appraisals, and duty relief\n- Memorandum D11-6-6 : Reason to believe and corrections to the declaration of origin, tariff classification or value for duty\n- Memorandum D11-6-7 : Request under section 60 of the Customs Act for a re-determination , a further re-determination or a review by the President of the Canada Border Services Agency\n- Memorandum D11-11-1 : National customs rulings\n- Memorandum D11-11-3 : Advance rulings for tariff classification\n- Memoranda D17: Accounting and release procedures\n- Memorandum D17-1-3 : Casual importations\n- Memorandum D17-4-0 : Courier Low Value Shipment Program\n- Memorandum D22-1-1 : Implementing the Administrative Monetary Penalty System\n- Memorandum D23-3-1 : Customs Self-Assessment Program for importers\nSuperseded D memoranda\nD18-3-2 dated June 25, 2025\nIssuing office\nTrade Policy Division Trade Programs and Anti-dumping Directorate Commercial and Trade Branch", @@ -28285,7 +28285,7 @@ "act_name": "CBSA D-Memoranda", "section": "D18-4-1", "marginal_note": "Plain language summary", - "part": "", + "part": "Select Luxury Items Tax on Importation", "division": "", "heading": "", "text": "Target audience: Importers of luxury vehicles\nKey content: Which vehicles are subject to the luxury tax; how luxury tax amounts are decided; special cases and exceptions; temporary importation; declaration and accounting; corrections, refunds and re-determinations\nKeywords: CARM, luxury tax, imported vehicles", @@ -28303,7 +28303,7 @@ "act_name": "CBSA D-Memoranda", "section": "D18-4-1", "marginal_note": "On this page", - "part": "", + "part": "Select Luxury Items Tax on Importation", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines Date of effect Currency Scope of the luxury tax Prohibited goods Subject vehicle Tariff classification numbers Price threshold, taxable amount and amount of luxury tax Application framework Temporary importation under tariff item No. 9993.00.00 Supporting documents: Requirements Flow chart: Application of the luxury tax on importation Registration framework Declaration and accounting Rulings Corrections, refunds, re-determinations and further re-determinations Administration and enforcement Penalties under the Select Luxury Items Tax Act Additional information\n- Appendix A: Harmonized System reference list—Goods that may be subject to the luxury tax\n- Appendix B: Examples of calculation of taxable amounts, amounts of luxury tax and GST\n- Appendix C: Flow chart - Application of the luxury tax on importation\n- Appendix D: Luxury tax payable or not payable on importation\n- References\n- Contact us\n- Related links", @@ -28321,7 +28321,7 @@ "act_name": "CBSA D-Memoranda", "section": "D18-4-1", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Select Luxury Items Tax on Importation", "division": "", "heading": "", "text": "This memorandum has been revised to:\n- Withdraw subject vessels and subject aircraft from the application of the Select Luxury Items Tax Act\n- Reflect the changes made to the Select Luxury Items Tax Act effective on November 5, 2025\n- Update links\n- Move the flow chart and examples to specific appendixes\n- Add new tables to existing examples for importation of casual goods", @@ -28339,7 +28339,7 @@ "act_name": "CBSA D-Memoranda", "section": "D18-4-1", "marginal_note": "Definitions", - "part": "", + "part": "Select Luxury Items Tax on Importation", "division": "", "heading": "", "text": "For a list of definitions of the words found in this memorandum, refer to paragraph 2(1) of the Select Luxury Items Tax Act .", @@ -28357,7 +28357,7 @@ "act_name": "CBSA D-Memoranda", "section": "D18-4-1", "marginal_note": "Guidelines", - "part": "", + "part": "Select Luxury Items Tax on Importation", "division": "", "heading": "", "text": "Date of effect\n1. The luxury tax came into effect on September 1, 2022 .\n2. Effective November 5, 2025 the luxury tax is no longer payable on subject aircraft and subject vessels. The luxury tax continues to be payable on subject vehicles priced or valued above $100,000 unless an exemption applies. For more information on the application of the luxury tax to subject vehicles, refer to Notice LTN2: Subject vehicles under the Select Luxury Items Tax Act .\nCurrency\n3. All amounts expressed in this memorandum are in Canadian dollars.\nScope of the luxury tax\n4. The luxury tax applies to importations into Canada of subject vehicles that have a taxable amount above $100,000 (the price threshold). For more information, refer to the Price threshold, taxable amount and amount of luxury tax section of this memorandum.\n5. A vehicle falls within the scope of the luxury tax regime if it meets the definition of a subject vehicle as set out in subsection 2(1) of the Select Luxury Items Tax Act . Such vehicles are broadly referred to as subject vehicles. Vehicles that do not meet these definitions are not subject to the luxury tax. For more information, refer to the Subject vehicle section of this memorandum.\n6. Certain persons are required to register with the Canada Revenue Agency (CRA) as registered vendors under the Select Luxury Items Tax Act . Such persons include manufacturers, wholesalers, retailers and importers of subject vehicles that are within the scope of the luxury tax regime and that are priced above the price threshold. For more information, refer to the Registration framework section of this memorandum.\nProhibited goods\n7. The importation into Canada of certain subject vehicles may be prohibited under tariff item No. 9897.00.00 of the schedule to the Customs Tariff . Exemption from the import restriction that relates to tariff item No. 9897.00.00 does not exempt a vehicle from other import restrictions that may apply. For example, Transport Canada and Environment and Climate Change Canada have vehicle standards and emissions requirements that must also be met. The onus rests with the importer to determine the overall compliance status of the vehicle prior to importing it. For more information about all aspects of vehicle admissibility, refer to Memorandum D9-1-11: Importation of Used or Second-hand Motor Vehicles , to Memorandum D19-12-1: Importing Vehicles into Canada and to Memorandum D19-7-4: Importation of Engines, Vehicles, Vessels, Machines and Equipment\nSubject vehicle\nSubject vehicle: Definition\n8. Subject vehicle means a motor vehicle that\n- is designed or adapted primarily to carry individuals on highways and streets,\n- has a seating capacity of not more than 10 individuals,\n- has a gross vehicle weight rating, as that term is defined in subsection 2(1) of the Motor Vehicle Safety Regulations , that is less than or equal to 3,856 kg,\n- has a date of manufacture after 2018, and\n- is designed to travel with four or more wheels in contact with the ground.\n9. Examples of subject vehicles include sedans, coupes, hatchbacks, convertibles, sport utility vehicles and light duty pickup trucks.\nSubject vehicle: Exclusions\n10. Subject vehicle does not include:\n- an ambulance,\n- a hearse,\n- a motor vehicle that is clearly marked for policing activities,\n- a motor vehicle that is clearly marked and equipped for emergency medical response activities or emergency fire response activities,\n- a recreational vehicle that is designed or adapted to provide temporary residential accommodations, and is equipped with at least four of the following elements: cooking facilities, a refrigerator or ice box, a self-contained toilet, a heating or air-conditioning system that can function independently of the vehicle engine, a potable water supply system that includes a faucet and sink, and a 110-V to 125-V electric power supply, or a liquefied petroleum gas supply, that can function independently of the vehicle engine,\n- a motor vehicle that is registered before September 2022 with a government (refers to any Canadian or foreign government), and in respect of which possession was transferred to a user of the motor vehicle before September 2022.\nTariff classification numbers\n11. The Customs Tariff is updated at the beginning of each calendar year but for tariff classification reference purposes only at time of issuance of this memorandum, a list of goods that may be subject to the luxury tax, accompanied with their respective tariff classification numbers, is found in Appendix A: Harmonized System reference list—Goods that may be subject to the luxury tax of this memorandum. The list is not exhaustive and the classification numbers are provided for information purposes only. The importer should always consult the Customs Tariff in effect at the time of importation.\nPrice threshold, taxable amount and amount of luxury tax\nPrice threshold\n12. As per Section 9 of the Select Luxury Items Tax Act , the price threshold in respect of a subject vehicle is $100,000.\nThe taxable amount must exceed the price threshold for the luxury tax to apply.\nTaxable amount\n13. When calculating the luxury tax, the applicable GST / HST and provincial sales tax to the subject vehicle are not to be taken into account. In addition, any deduction for a trade-in or down payment does not reduce the taxable amount of a subject vehicle for the purposes of determining the applicable luxury tax.\n14. The amounts of any duties and taxes (e.g., customs duty, excise tax, etc.), other than the GST / HST and provincial sales tax, have to be included in the taxable amount for the purposes of determining the amount of luxury tax.\n15. As per paragraph 20(2) of the Select Luxury Items Tax Act , the taxable amount is determined by the formula in which A and B are added together where :\n- A is the value of the subject vehicle as it would be determined under sections 48 to 53 of the Customs Act , (i.e., value for duty) and\n- B is any duties and taxes payable related to customs (e.g., under the Customs Tariff , the Excise Tax Act or the Special Import Measures Act , etc.), other than the GST / HST and provincial sales tax.\nAmount of luxury tax\n16. As per section 34 of the Select Luxury Items Tax Act , the amount of luxury tax is calculated at the lesser of\n- 10 % of the taxable amount of the subject vehicle or\n- 20 % of the taxable amount above the price threshold of the subject vehicle\nGST/ HST and provincial sales tax\n17. The GST / HST and provincial sales tax, where applicable, are calculated on the Value for tax of the subject vehicle (as per the rules set out in the Excise Tax Act ). The Value for tax, for CBSA accounting purposes, is equal to the taxable amount plus the luxury tax as calculated above. Please refer to the examples in Appendix B: Examples of calculation of taxable amounts, amounts of luxury tax and GST .\n18. When a provincial sales tax is applicable, it applies to the Value for tax of the subject vehicle.\nDuties and taxes payable\n19. In addition to the luxury tax, all applicable duties and taxes related to customs (e.g. under the Customs Tariff , the Excise Tax Act or the Special Import Measures Act , etc.), inclusive of the GST / HST and of the provincial sales tax (if applicable), are payable in respect of the importation of a subject vehicle.\nIllustrative examples\n20. For examples of calculation of taxable amounts, amounts of luxury tax and GST , refer to Appendix B: Examples of calculation of taxable amounts, amounts of luxury tax and GST of this memorandum.\nApplication framework\nLuxury tax payable on importation\n21. As per subsection 20 (1) of the Select Luxury Items Tax Act , a person that is liable under the Customs Act to pay duty on an imported subject vehicle, or that would be so liable if the subject vehicle were subject to duty, must pay tax in respect of the subject vehicle in the amount determined under section 34 (Amount of luxury tax section of this memorandum) if the taxable amount of the subject vehicle exceeds the price threshold in respect of the subject vehicle, unless one of the exceptions mentioned in the Tax not payable on importation: Exceptions section of this memorandum applies.\nApplication of the Customs Act\n22. As per subsection 20(4) of the Select Luxury Items Tax Act , the luxury tax in respect of a subject vehicle is to be paid and collected under the Customs Act . In addition, interest and penalties are to be imposed, calculated, paid and collected under that Act, as if the tax were a customs duty levied on the subject vehicle under the Customs Tariff .\nTax not payable on importation: Exceptions\n23. Section 21 of the Select Luxury Items Tax Act provides exceptions where the luxury tax is not payable on importation of subject vehicles. Such exceptions are outlined in paragraphs 24 to 29:\nRegistered vendor\n24. The luxury tax in respect of a subject vehicle that is imported is not payable if the subject vehicle is imported by a registered vendor in respect of that type of subject vehicle, according to article 21(1) of the Select Luxury Items Tax Act .\nWritten agreement for the sale prior to January 2022\n25. The luxury tax will not apply to the importation of a subject vehicle that has a taxable amount above the price threshold where a purchaser and a vendor have entered into a written agreement for the sale of the subject vehicle before January 2022 in the course of the vendor’s business of selling that type of subject vehicle.\nPreviously registered vehicles\n26. The luxury tax in respect of a subject vehicle that is imported is not payable if the subject vehicle has been registered with the Government of Canada or a province before the importation unless\n- the registration was done in connection with the importation and\n- the subject vehicle has never otherwise been registered with the Government of Canada or a province\nCertain police and military vehicles\n27. The luxury tax in respect of a subject vehicle that is imported is not payable if\n- the subject vehicle is equipped for policing activities and imported by a police authority or a military authority or\n- the subject vehicle is equipped for military activities and imported by a military authority\nSpecial cases\n28. The luxury tax in respect of a subject vehicle that is imported is not payable if\n- the subject vehicle is classified under heading No. 98.01 or tariff item No. 9802.00.00 or 9803.00.00 of the schedule to the Customs Tariff , to the extent that the subject vehicle is not subject to duty under that Act,\n- the subject vehicle is imported for the sole purpose of maintenance, overhaul or repair of the subject vehicle in Canada and neither title to, nor beneficial use of, the subject vehicle is intended to pass, or passes, to a person in Canada while the subject vehicle is in Canada, and the subject vehicle is exported as soon after the maintenance, overhaul or repair is completed as is reasonable having regard to the circumstances surrounding the importation and, where applicable, to the normal business practice of the importer;\n- it is the case that the subject vehicle is a foreign-based conveyance, the importation of the subject vehicle was non-taxable by reason of the reference to heading No. 98.01 of the schedule to the Customs Tariff in paragraph (a) but the subject vehicle is diverted solely for maintenance, overhaul or repair in Canada, neither title to, nor beneficial use of, the subject vehicle is intended to pass, or passes, to a person in Canada while the subject vehicle is in Canada, and the subject vehicle is exported as soon after the maintenance, overhaul or repair is completed as is reasonable having regard to the circumstances surrounding the importation and, where applicable, to the normal business practice of the importer;\n- the subject vehicle is a subject vehicle that is imported temporarily by an individual resident in Canada and the subject vehicle was last provided in the course of a vehicle rental business to the individual by way of lease, licence or similar arrangement under which continuous possession or use of the subject vehicle is provided for a period of less than 180 days, immediately before the importation, the individual was outside Canada for an uninterrupted period of at least 48 hours, and the subject vehicle is exported within 30 days after the importation, or\n- the subject vehicle would be classified under heading No. 98.02 of the schedule to the Customs Tariff to the extent that the subject vehicle would not be subject to duty under that Act if the definition conveyance in section 2 of the Temporary Importation of Conveyances by Residents of Canada Regulations were read as follows:\nConveyance means any vehicle, aircraft, water-borne craft or other contrivance that is used to move persons or goods.\n29. For more information on registered vendors, refer to the web page Luxury tax registration .\nTemporary importation under tariff item No. 9993.00.00\n30. Subject vehicles when imported temporarily under tariff Item No. 9993.00.00 of the schedule to the Customs Tariff may be relieved of the luxury tax under certain circumstances when they qualify as a special case in the section Special cases above.\n31. For more information, refer to Memorandum D8-1-1: Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations .\nSupporting documents: Requirements\n32. The CBSA may require supporting documentation for the importation of a subject vehicle meeting conditions from one of the exceptions mentioned above. Such documents may be a proof of valid registration number under the luxury tax regime or a written agreement for the sale prior to January 1, 2022 . When the CAD is submitted, the supporting documents must be available for review at the request of the CBSA . For more information, refer to the CRA website Luxury tax notices .\n33. If, at the time of accounting in respect of the particular importation, the required supporting documents are not in force or are not presented to the CBSA when required, the luxury tax becomes applicable.\nFlow chart: Application of the luxury tax on importation\n34. A flow chart regarding the application of the luxury tax is found in Appendix C: Flow chart - Application of the luxury tax on importation of this memorandum.\nRegistration framework\n35. Under section 50 of the Select Luxury Items Tax Act , there are certain circumstances where a person is required to register with the CRA Excise and Specialty Tax Directorate under the luxury tax regime. If required to register, a person must register as a registered vendor of the subject vehicle that they import. For more information, refer to Luxury tax registration .\n36. A registered vendor of a subject vehicle will be able to import subject vehicles without the luxury tax applying at the time of accounting.\nDeclaration and accounting\nCommercial goods\n37. The declaration and accounting of subject vehicles must be made in accordance with the same procedures and time limits prescribed for the purposes of duties, other taxes, and for the luxury tax, whether or not payable upon importation.\n38. When accounting for subject vehicles, the importer should complete a CAD , using the same method as it would normally when accounting for goods. This includes correctly determining the proper classification number and calculating the regular duties and taxes. If provincial taxes are applicable, this will also be calculated as per the normal procedures.\nLuxury tax payable on importation\n39. To account for subject vehicles where luxury tax is payable on the importation, the importer must include the appropriate excise tax code in the CAD . This code is based on the method used to calculate the luxury tax when no other excise tax applies. (see table below for a list of applicable excise tax codes when only the luxury tax is payable).\nLuxury tax payable Excise tax code 20% of the taxable amount above $100,000 of the vehicle E60 10% of the taxable amount of the vehicle E61\n40. When other excise taxes apply in addition to the luxury tax on the imported goods, the importer must select the appropriate excise code that reflects the applicable combination of taxes in the CAD (see Memorandum D18-5-1: Coding Excise and GST Exemption Codes in the CBSA Assessment and Revenue Management (CARM) System for a list of all applicable excise tax codes when the luxury tax is payable in addition to other excise taxes).\n41. When, on imported goods, provincial taxes are applicable in addition to the luxury tax, the importer must select the GST code 99 in the GST Code field of the CAD . Then, the importer must enter the taxes owed in the PST / HST / QST field.\n42. For examples when the Luxury tax is payable on importation of commercial goods, refer to Appendix D: Luxury tax payable or not payable on importation of this memorandum.\nLuxury tax not payable on importation\n43. To account for subject vehicles where the importer or goods meet one of the exception conditions mentioned above, when the luxury tax is not payable on the importation and when the goods are not subject to excise taxes, the importer must select the appropriate excise tax code in the CAD. This code is based on the luxury tax exception being claimed and indicates why the luxury tax is not payable (see table below for a list of applicable excise tax codes when an exception is being claimed).\nLuxury tax exception Excise tax code Registered Vendor E66 Other exceptions outlined in this memorandum that are not covered under codes 66 E69\n44. When the luxury tax is not payable on the importation and when other excise taxes are not payable (conditionally not applicable), the importer must select the appropriate excise code that reflects the applicable combination of taxes exceptions in the CAD . This code is based on the exceptions being claimed and indicates why the luxury tax and the other excise taxes are not payable. Refer to Appendix C: Excise exemptions , in Memorandum D18-5-1: Coding Excise and GST exemption codes in the CBSA Assessment and Revenue Management (CARM) system .\n45. When the luxury tax is not payable on the importation but when other excise taxes are payable, the importer must select the appropriate excise code that reflects the applicable combination of taxes in the CAD . This code is based on the exceptions being claimed and indicates why the luxury tax is not payable and why the other excise taxes are payable.\n46. For the list of all applicable excise tax codes when the luxury tax is not payable and when other excise taxes are payable or not, refer to Appendix B: Excise taxes , in Memorandum D18-5-1: Coding Excise and GST exemption codes in the CBSA Assessment and Revenue Management (CARM) system .\n47. For examples when the Luxury tax is or is not payable on importation of commercial goods, refer to Appendix D: Luxury tax payable or not payable on importation of this memorandum.\nCasual goods (non-commercial)\n48. Declaration and accounting of subject vehicles that are casual goods where the luxury tax is, or is not, payable on importation, is made in the same way and within the same prescribed time that customs duties and other taxes are, or are not, payable. Importers should be prepared to present on demand to the officer, any relevant documentation, as would be the case for any other good. Officers will determine if the luxury tax is applicable to the subject vehicle and proceed with the necessary calculations.\n49. When the luxury tax has already been paid, importers are encouraged to keep with the subject vehicle any documentation or copy of documentation, receipts and/or certificates, that demonstrates that the luxury tax has been paid.\nSpecial cases\n50. The luxury tax is payable in full when the subject vehicle is classified under tariff item Nos. 9806.00.00 and 9807.00.00.\n51. The Select Luxury Items Tax Act does not affect the establishment of the value for duty. This means that in cases where the subject vehicle cannot be classified under heading Nos. 98.04, 98.05 and 98.16, because the value for duty exceeds the amount specified for these headings, the value for duty is to be reduced in accordance with sections 83, 84 and 85 of the Customs Tariff . It is that reduced value that will be used to establish the taxable amount and allow the officer to determine if the subject vehicle is subject to the luxury tax, and if so, the amount of tax to be collected.\nAdditional information on declaration and accounting\n52. For more information regarding the declaration and the accounting for subject vehicles that are commercial goods and subject vehicles that are casual goods (non-commercial), refer to D Memoranda series: D17 - Accounting and Release Procedures .\nRulings\n53. Procedures for obtaining a ruling to confirm the origin, tariff classification or value for duty of goods are outlined in Memorandum D11-11-1: National Customs Rulings , Memorandum D11-11-3: Advance Rulings for Tariff Classification and Memorandum D11-4-16: Advance rulings for origin under Free Trade Agreements .\nCorrections, refunds, re-determinations and further re-determinations\nCommercial goods\n54. The obligation to make a correction to the incorrect declaration starts when the importer has reason to believe that a declaration of origin, tariff classification or value for duty is incorrect. The prescribed 90-day period to make a correction pursuant to section 32.2 of the Customs Act starts on the date that the importer has specific information that a declaration is incorrect.\n55. Corrections to declarations and requests for refunds are to be made on a CAD in the manner under the relevant provisions of the Customs Act , in accordance with the procedures outlined in Memorandum D11-6-6: Reason to Believe and Corrections to the Declaration of Origin, Tariff Classification or Value for Duty , the Memorandum D6-2-3: Refund of Duties , the Memorandum D6-2-6: Refund of Duties and Taxes on Non-commercial Importations and the Memorandum D17-2-1: Adjusting Commercial Accounting Declarations .\n56. Where an amount of luxury tax is to be refunded to the importer or is to be paid to the CBSA , the CBSA will issue a Statement of Adjustment (SOA), which serves as a notice of refund or assessment, in response to an adjustment request, or in response to a review or re-determination initiated by the CBSA .\n57. A drawback shall not be granted in respect of the luxury tax.\nCasual goods (non-commercial)\n58. Where there is overpayment of luxury tax, an importer may submit Form B2G - CBSA Informal Adjustment Request to the appropriate CBSA Casual Refund Centre to request refund of the amount overpaid as per Memorandum D6-2-6: Refund of Duties and Taxes on Non-commercial Importations .\nCommercial goods and casual goods (non-commercial)\n59. The CBSA may re-determine or further re-determine the origin, tariff classification or value for duty on its own initiative or in response to an adjustment request. In so doing, as with customs duties and taxes, the CBSA may assess any undeclared amount of luxury tax.\n60. As per subsection 22(1) of the Select Luxury Items Tax Act , determination of the tax status of a subject vehicle means a determination, re-determination or further re-determination that tax is, or is not, payable in respect of the subject vehicle.\n61. As per subsection 22(2) of the Select Luxury Items Tax Act , the determination of the tax status of a subject vehicle is considered to be the determination, re-determination or further re-determination, as the case requires, of the tariff classification of the subject vehicle (subject to subsections 22 (4) to (6) of the Select Luxury Items Tax Act , the Customs Act (other than subsections 67(2) and (3) and sections 68 and 70) and the regulations made under the Act apply, with any modifications that the circumstances require).\n62. As per subsection 22(3) of the Select Luxury Items Tax Act , the appraisal, re-appraisal or further re-appraisal of the value of a subject vehicle is considered to be the appraisal, re-appraisal or further re-appraisal, as the case requires, of the value for duty of the subject vehicle (subject to the Customs Act and the regulations made under the Act that apply, with any modifications that the circumstances require).\nRebate\n63. An importer seeking a rebate for luxury tax paid under sections 39, 40, 41, 42, and 43 of the Select Luxury Items Tax Act must submit an application for rebate to the CRA . For more information, refer to Luxury tax - Services and information .\nReview and Appeal\n64. Following a determination, re-determination or further re-determination of the origin, tariff classification or value for duty made by the CBSA , an importer may request for a re-determination or further re-determination of the origin, tariff classification, value for duty under the Customs Act . For more information, refer to Memorandum D11-6-7: Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency .\n65. As per subsection 22(4) of the Select Luxury Items Tax Act , in applying the Customs Act to a determination of the tax status of a subject vehicle, the references in that Act to the Canadian International Trade Tribunal are referred to the Tax Court of Canada.\nAdministration and enforcement\nExaminations and verifications\n66. The burden of proof lies with the importer to:\n- demonstrate that the goods are not subject to the luxury tax,\n- demonstrate that the importation is not prohibited and,\n- provide supporting documents when an exception applies.\n67. Importations may be subject to examination at the time of importation and to post-release verification for compliance with the origin, tariff classification, value for duty, and marking programs, and any other applicable programs or provisions administered by the CBSA . If non-compliance is encountered by the CBSA , in addition to assessments of any applicable duties and taxes, penalties may be imposed and interest will be assessed, where applicable.\n68. For more information, refer to Memorandum D11-6-5: Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief , Memorandum D22-1-1: Implementing the Administrative Monetary Penalty System (AMPS) , and the Customs Act .\nPenalties under the Select Luxury Items Tax Act\n69. The Select Luxury Items Tax Act provides penalties for different circumstances of non-compliance. The list of such penalties is found under Subdivision H of Select Luxury Items Tax Act .\nAdditional information\n70. For more information on the luxury tax program, refer to Luxury tax – Services and information .", @@ -28375,7 +28375,7 @@ "act_name": "CBSA D-Memoranda", "section": "D18-4-1", "marginal_note": "Appendix A: Harmonized System reference list—Goods that may be subject to the luxury tax", - "part": "", + "part": "Select Luxury Items Tax on Importation", "division": "", "heading": "", "text": "For the most up to date classification numbers, refer to the Customs Tariff at the link found in the Related links section of this memorandum.\nHeading Tariff class. number Description 87.02 Motor vehicles for the transport of ten or more persons, including the driver. 8702.10.20.00 With only compression-ignition internal combustion piston engine (diesel or semi-diesel) for the transport of ten to 15 persons, including the driver. 8702.20.20.00 With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion for the transport of ten to 15 persons, including the driver. 8702.30.20.00 With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion for the transport of ten to 15 persons, including the driver. 8702.40.20.00 With only electric motor for propulsion for the transport of ten to 15 persons, including the driver. 8702.90.20.00 With other means of propulsion, for the transport of ten to 15 persons, including the driver.\nHeading Tariff class. number Description 87.03 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars. 8703.21.90.10 Passenger cars, including racing cars and station wagons, with only spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 1,000 cc. 8703.21.90.90 Other vehicles with only spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 1,000 cc 8703.22.00.11 Used passenger cars, including racing cars and station wagons, with only spark-ignition internal combustion piston engine of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc 8703.22.00.12 New passenger cars, including racing cars and station wagons, with only spark-ignition internal combustion piston engine of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc 8703.22.00.97 Other vehicles (including crossovers, sport utility vehicles and passenger vans), used, with only spark-ignition internal combustion piston engine of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc 8703.22.00.98 Other vehicles (including crossovers, sport utility vehicles and passenger vans), new, with only spark-ignition internal combustion piston engine of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc 8703.23.00.21 Used passenger cars, including racing cars and station wagons, with only spark-ignition internal combustion piston engine of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc 8703.23.00.22 New passenger cars, including racing cars and station wagons, with only spark-ignition internal combustion piston engine of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc 8703.23.00.91 Other vehicles (including crossovers, sport utility vehicles and passenger vans), used, with only spark-ignition internal combustion piston engine of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc 8703.23.00.92 Other vehicles (including crossovers, sport utility vehicles and passenger vans), new, with only spark-ignition internal combustion piston engine of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc 8703.24.00.31 Used passenger cars, including racing cars and station wagons, with only spark-ignition internal combustion piston engine of a cylinder capacity exceeding 3,000 cc 8703.24.00.32 New passenger cars, including racing cars and station wagons, with only spark-ignition internal combustion piston engine of a cylinder capacity exceeding 3,000 cc 8703.24.00.91 Other vehicles (including crossovers, sport utility vehicles and passenger vans), used, with only spark-ignition internal combustion piston engine of a cylinder capacity exceeding 3,000 cc 8703.24.00.92 Other vehicles (including crossovers, sport utility vehicles and passenger vans), new, with only spark-ignition internal combustion piston engine of a cylinder capacity exceeding 3,000 cc 8703.31.00 00 Vehicles with only compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity not exceeding 1,500 cc 8703.32.00.21 Used passenger cars, including racing cars and station wagons, with only compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc 8703.32.00.22 New passenger cars, including racing cars and station wagons, with only compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc 8703.32.00.97 Other vehicles (including crossovers, sport utility vehicles and passenger vans), used, with only compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc 8703.32.00.98 Other vehicles (including crossovers, sport utility vehicles and passenger vans), new, with only compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc 8703.33.00.31 Used passenger cars, including racing cars and station wagons, with only compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity exceeding 2,500 cc 8703.33.00.32 New passenger cars, including racing cars and station wagons, with only compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity exceeding 2,500 cc 8703.33.00.97 Other vehicles (including crossovers, sport utility vehicles and passenger vans), used, with only compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity exceeding 2,500 cc 8703.33.00.98 Other vehicles (including crossovers, sport utility vehicles and passenger vans), new, with only compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity exceeding 2,500 cc 8703.40.10.00 Vehicles with both spark-ignition internal combustion piston engine, of a cylinder capacity not exceeding 1,000 cc, and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power 8703.40.90.10 Passenger cars, including racing cars and station wagons, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power 8703.40.90.90 Other vehicles (including crossovers, sport utility vehicles and passenger vans), with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power 8703.50.00.00 Vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power 8703.60.10.00 Vehicles with both spark-ignition internal combustion piston engine, of a cylinder capacity not exceeding 1,000 cc, and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power 8703.60.90.10 Passenger cars, including racing cars and station wagons, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power 8703.60.90.90 Other vehicles (including crossovers, sport utility vehicles and passenger vans), with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power 8703.70.00.00 Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power 8703.80.00.10 Passenger cars, including racing cars and station wagons, with only electric motor for propulsion 8703.80.00.90 Other (including crossovers, sport utility vehicles and passenger vans) with only electric motor for propulsion 8703.90.00.00 Other vehicles\nHeading Tariff class. number Description 87.04 Motor vehicles for the transport of goods. 8704.21.90.10 Vehicles with only compression-ignition internal combustion piston engine (diesel or semi-diesel), with a g.v.w. not exceeding 2 tonnes 8704.21.90.20 Vehicles with only compression-ignition internal combustion piston engine (diesel or semi-diesel), with a g.v.w. exceeding 2 tonnes but not exceeding 3 tonnes 8704.21.90.30 Vehicles with only compression-ignition internal combustion piston engine (diesel or semi-diesel), with a g.v.w. exceeding 3 tonnes but not exceeding 5 tonnes 8704.31.00.10 Vehicles with only spark-ignition internal combustion piston engine, with a g.v.w. not exceeding 2.5 tonnes 8704.31.00.20 Vehicles with only spark-ignition internal combustion piston engine, with a g.v.w. not exceeding 2.5 tonnes but not exceeding 5 tonnes 8704.41.90.10 Vehicles with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, with a g.v.w. not exceeding 2 tonnes 8704.41.90.20 Vehicles with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, with a g.v.w. exceeding 2 tonnes but not exceeding 3 tonnes 8704.41.90.30 Vehicles with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, with a g.v.w. exceeding 3 tonnes but not exceeding 5 tonnes 8704.51.00.10 Vehicles with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, with a g.v.w. not exceeding 2.5 tonnes 8704.51.00.20 Vehicles with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, with a g.v.w. exceeding 2.5 tonnes but not exceeding 5 tonnes 8704.60.00.00 Vehicles with only electric motor for propulsion 8704.90.00.00 Other", @@ -28393,7 +28393,7 @@ "act_name": "CBSA D-Memoranda", "section": "D18-4-1", "marginal_note": "Appendix B: Examples of calculation of taxable amounts, amounts of luxury tax and GST", - "part": "", + "part": "Select Luxury Items Tax on Importation", "division": "", "heading": "", "text": "Commercial goods\nExample 1: Imported vehicle (commercial goods) Taxes Amount ($) Value for duty (VFD) 395,900 Customs duty (6.1% on VFD) 24,150 Excise tax on fuel-inefficient vehicles ( Rates of excise tax on fuel-inefficient vehicles ) 4,000 Air conditioners excise tax 100 Taxable amount (for luxury tax purposes) 424,150 Luxury tax @ 10% of taxable amount Luxury tax @ 20% of taxable amount above $100,000 42,415 64,830 Luxury tax amount (lesser of (a) and (b)) 42,415\nAmounts payable: Summary Duties and taxes Amount ($) Customs duties 24,150 Excise tax on fuel-inefficient vehicles ( Rates of excise tax on fuel-inefficient vehicles ) 4,000 Air conditioners excise tax 100 Luxury tax amount 42,415 Sub-total (value for tax) 466,565 GST 23,328 Total amount of duties and taxes 93,993\nCasual goods\nNote: While included in the casual goods examples for clarity sake, it is not necessary to calculate using both methods. If the taxable amount is less than twice the price threshold, just calculating Method A is sufficient. If the taxable amount is more than twice the price threshold amount, just calculating Method B is sufficient. If the taxable amount is exactly twice the price threshold amount, either method will return the same result.\nExample 2: Subject vehicle (casual goods)\nSubject vehicle’s value for duty is $100,500. The importer is a resident of Canada who is returning after an absence of 48 hours or more. As the only reason the vehicle cannot be classified under tariff item No. 9804.10.00 is that the value for duty exceeds the $800 exemption, by application of section 83 of the Customs Tariff , the value for duty is reduced by $800 and the vehicle is classified under its own tariff item in chapter 87.\nThe vehicle’s origin is Italy, tariff treatment is Canada–European Union Tariff (CEUT). For the purposes of this example, the tariff classification number is 8703.24.00.32 and the duty rate is 1.5% and the vehicle is equipped with an air conditioner unit.\nExample 2: Subject vehicle (casual goods) Taxes Amount ($) Value for duty 100,500 9804.10 personal exemption reduction Minus 800 Total value of Item A (taxable amount) 99,700 Customs Duty (99,700 times 1.5 duty rate under tariff treatment CEUT of 1.5%) 1,495.50 Excise Duty on air conditioner unit 100 Total value of Item B 1,595.5 Taxable amount (for luxury tax purposes) A plus B 101,295.50 Luxury tax @ 10% of taxable amount Luxury tax @ 20% of taxable amount above $100,000 10,129.55 259.10 Luxury tax amount (lesser of (a) and (b)) 259.10\nAmounts payable: Summary Duties and taxes Amount ($) Customs duties 1,495.50 Excise Duty on air Conditioner 100 Luxury tax amount 259.10 Sub-total (value for tax) 101,554.6 GST (if applicable) 5,077.73 HST (if applicable) 13,202.1 PST (if applicable, at a rate of 7%) 7,108.82 Final Payable (total amount of taxes and duties owed) In a GST province 7,032.33 In an HST province 15,056.7 In a PST participating Province (meaning add both the GST and PST ) 14,041.15\nIn order to determine the value of item A for the purposes of establishing the taxable amount the calculation would be:\n- Value for duty - $100,500\n- Minus s. 83 reduction - $800\n- Total A - $99,700\nFor item B the calculation would be:\n- Customs duty - $99,700 times 1.5% equals $1,495.50\n- Excise Duty on air conditioner unit - $100\n- Total B - $1,595.50\nThe taxable amount for this subject vehicle is:\nA $99,700 plus B $1,595.50 equals 101,295.50\nAs the taxable amount $101,295.50 exceeds the price threshold of $100,000 for subject vehicles, this subject vehicle is subject to the luxury tax.\nTo determine the applicable luxury tax amount, calculate the luxury tax using Method A and B below:\n- Method A (luxury tax amount at 10% of taxable amount):\n- A $101,295.50 times B 10% equals $10,129.55\n- Method B (luxury tax amount at 20% of taxable amount above $100,000):\n- (C $101,295.50 minus D $100,000) times E 20% equals $259.10\n- C minus D equals $1,295.50\nThe lesser amount of the two methods is method B at $259.10, this would be the amount of luxury tax to be collected.\nExample 3: Subject vehicle—casual goods\nA former resident returns to Canada to re-establish residence after an absence of more than a year. The importer imports a subject vehicle with a value for duty of $105,000. The vehicle’s origin is US and the tariff treatment is the United States Tariff (UST). The vehicle is equipped with an air conditioner unit.\nAs the only reason why the vehicle cannot be classified under tariff item No. 9805.00.00 is because the value exceeds $10,000, section 84 of the Customs Tariff requires that the value of the good be reduced by $10,000 and the vehicle be classified under its own tariff item in chapter 87.\nExample 3: Subject vehicle (casual goods) Taxes Amount ($) Value for duty 105,000 9805 personal exemption reduction Minus 10,000 Total value of Item A (taxable amount) 95,000 Customs Duty 0 Excise Duty on air conditioner unit 100 Total value of Item B 100 Taxable amount (for luxury tax purposes) A plus B. The total amount does not exceed the price threshold of 100,000 for subject vehicles, therefore it is not subject to the luxury tax. 95,100\nIn order to determine the value of item A for the purposes of establishing the taxable amount the calculation would be:\n- Value for duty - $105,000\n- Minus s. 84 reduction - $10,000\n- Total A - $95,000\n- For item B the calculation would be:\n- Customs duty – free\n- Excise duty on air conditioner unit - $100\n- Total B - $100\n- The taxable amount for this subject vehicle is:\n- A $95,000 plus B $100 equals $95,100\nAs the taxable amount for the subject vehicle does not exceed the price threshold of $100,000 for subject vehicles, this vehicle is not subject to the luxury tax.", @@ -28411,7 +28411,7 @@ "act_name": "CBSA D-Memoranda", "section": "D18-4-1", "marginal_note": "Appendix C: Flow chart - Application of the luxury tax on importation", - "part": "", + "part": "Select Luxury Items Tax on Importation", "division": "", "heading": "", "text": "Text description Application of the luxury tax on importation Is the vehicle prohibited from importation? (see Prohibited Goods section) Yes: Vehicle cannot be imported No: Does the vehicle meet the definition of subject vehicle? (see Subject vehicle section) Yes: Does the subject vehicle have a taxable amount that exceeds the price threshold? (see Price threshold and Taxable amount section) No: Luxury Tax is not applicable Yes: Do any exceptions apply? (see Tax not payable on importation – Exceptions section) No: Luxury Tax is not applicable Yes: Luxury Tax is not payable on importation (see Declaration and Accounting section) No: Luxury Tax is payable on importation (see Amount of Luxury Tax and Declaration and Accounting sections)", @@ -28429,7 +28429,7 @@ "act_name": "CBSA D-Memoranda", "section": "D18-4-1", "marginal_note": "Appendix D: Luxury tax payable or not payable on importation", - "part": "", + "part": "Select Luxury Items Tax on Importation", "division": "", "heading": "", "text": "Luxury tax payable on importation\nExample 1:\nThis example corresponds to example 1 shown in Appendix B, with a subject vehicle that has a value for duty of $395,900 and attracts a 6.1% customs duty rate, a $4,000 rate of excise tax on fuel-inefficient vehicles ( Rates of excise tax on fuel-inefficient vehicles ), and a $100 air conditioners excise tax.\nText description Excise tax code L19 – Luxury vehicle (10% of the full value of the vehicle) plus Green Levy (16 litres or more per 100 kilometers) plus Air Conditioners Tax - was selected.\nText description In this example of CAD In the C. Ln N. field it shows 00001 In the Classification No. field it shows 8703.24.00.31 In the Classification Description field it shows Motor cars and other motor vehicles In the Narrative Description field it shows Passenger car/ voiture de tourisme In the Quantity field it shows 1.00 In the Unit of Measure field it shows NMB In the Country of Origin field it shows AL In the Place of Export field it shows AL In the Direct Shipment Date field it shows 2024-02-29 In the Tariff Treatment field it shows 002 In the Value for Currency Conversion field it shows 395,900.00 In the Currency field it shows CAD In the Exchange Rate field it shows 1.00000000 In the Value for Duty field it shows 395,900.00 In the Customs Duty field it shows 24,149.90 In the Excise Tax field it shows 46,514.99 In the Excise Duty field it shows 0.00 In the Surtax field it shows 0.00 In the Anti-Dumping field it shows 0.00 In the Safeguard field it shows 0.00 In the Countervailing field it shows 0.00 In the Value for Tax field it shows 466,564.89 In the GST field it shows 23,328.24 In the PST / HST /Amount field it shows 0.00 In the Provincial Alcohol Tax field it shows 0.00 In the Provincial Tobacco Amount field it shows 0.00 In the Alcohol Percent field it shows 0 In the Provincial Cannabis Excise Duty field it shows 0.00 And in the Line Total Duties & Taxes Duties & Taxes field it shows 93,993.13\nExample 2\nThis example corresponds to the same scenario as Example 1 above. However, the importation is casual and HST is applicable.\nIn this case, the importer must select the GST code 99 in the GST Code field of the CAD . Then, the importer must enter the taxes owed in the PST / HST / QST field.\nText description GST code 99 – Combined casual/ commercial entries – additional GST - was selected.\nText description In this example of CAD In the C. Ln N. field it shows 00001 In the Classification No field it shows 8703.24.00.31 In the Classification Description field it shows Motor cars and other motor vehicles In the Narrative Description field it shows Passenger car/ voiture de tourisme In the Quantity field it shows 1.000 In the Unit of Measure field it shows NMB In the Country of Origin field it shows AL In the Place of Export field it shows AL In the Direct Shipment Date field it shows 2024-02-29 In the Tariff Treatment field it shows 002 In the Destination Province field it shows ON In the Value for Currency Conversion field it shows 395,900.00 In the Currency field it shows CAD In the Exchange Rate field it shows 1.00000000 In the Value for Duty field it shows 395,900.00 In the Customs Duty field it shows 24,149.90 In the Excise Tax it shows 46,514.99 In the Excise Duty field it shows 0.00 In the Surtax field it shows 0.00 In the Anti-Dumping field it shows 0.00 In the Safeguard field it shows 0.00 In the Countervailing field it shows 0.00 In the Value for Tax field it shows 466,564.89 In the GST field it shows 0.00 In the PST/HST/ Amount field it shows 60,653.44 In the Provincial Alcohol Tax field it shows 0.00 In the Provincial Tobacco Amount field it shows 0.00 In the Alcohol Percent field it shows 0 In the Provincial Cannabis Excise Duty field it shows 0.00 And in the Line Total Duties & Taxes field it shows 131,318.33\nLuxury tax not payable on importation\nExample 3\nThis example corresponds to the same scenario as Example 1, with a subject vehicle that has a value for duty of $395,900 and attracts a 6.1% customs duty rate, a $4,000 rate of excise tax on fuel-inefficient vehicles ( Rates of excise tax on fuel-inefficient vehicles ), and a $100 air conditioners excise tax. In this case however, the importer is a registered vendor and is not subject to the luxury tax at the time of importation.\nText description Excise tax code L29 – Registered vendor plus Green Levy (16 litres or more per 100 kilometers) plus Air Conditioners Tax - was selected.\nText description In this example of CAD In the C. Ln N. field it shows 00001 In the Classification No field it shows 8703.24.00.31 In the Classification Description field it shows Motor cars and other motor vehicles In the Narrative Description field it shows Passenger car/ voiture de tourisme In the Quantity field it shows 1.000 In the Unit of Measure field it shows NMB In the Country of Origin field it shows AL In the Place of Export field it shows AL In the Direct Shipment Date field it shows 2024-02-29 In the Tariff Treatment Code field it shows 002 In the Value for Currency Conversion field it shows 395,900.00 In the Currency field it shows CAD In the Exchange Rate field it shows 1.00000000 In the Value for Duty field it shows 395,900.00 In the Customs Duty field it shows 24,149.90 In the Excise Tax field it shows 4,100.00 In the Excise Duty field it shows 0.00 In the Surtax field it shows 0.00 In the Anti-Dumping field it shows 0.00 In the Safeguard field it shows 0.00 In the Countervailing field it shows 0.00 In the Value for Tax field it shows 424,149.90 In the GST field it shows 21,207.50 In the PST / HST / Amount field it shows 0.00 In the Provincial Alcohol Tax field it shows 0.00 In the Provincial Tobacco Amount field it shows 0.00 In the Alcohol Percent field it shows 0 In the Cannabis PST field it shows 0.00 And in the Commodity Duties & Taxes field it shows 49,457.40", @@ -28447,7 +28447,7 @@ "act_name": "CBSA D-Memoranda", "section": "D18-4-1", "marginal_note": "References", - "part": "", + "part": "Select Luxury Items Tax on Importation", "division": "", "heading": "", "text": "Consult these resources for more information.\nApplicable legislation\n- Customs Act\n- Customs Tariff\n- Excise Tax Act\n- LTN5 Luxury tax not payable on subject aircraft and subject vessels\n- Motor Vehicle Safety Regulations\n- Select Luxury Items Tax Act\n- Special Import Measures Act\n- Temporary Importation of Conveyances by Residents of Canada Regulations\n- Value of Imported Goods (GST/HST) Regulations\nRelated D memoranda\n- Memorandum D6-2-3: Refund of Duties\n- Memorandum D6-2-6: Refund of Duties and Taxes on Non-commercial Importations\n- Memorandum D8-1-1: Administration of Temporary Importation (Tariff Item No. 9993.00.00) Regulations\n- Memorandum D9-1-11: Importation of Used or Second-hand Motor Vehicles\n- Memorandum D11-4-16: Advance rulings for origin under Free Trade Agreements\n- Memorandum D11-6-5: Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief\n- Memorandum D11-6-6: Reason to Believe and Corrections to the Declaration of Origin, Tariff Classification or Value for Duty\n- Memorandum D11-6-7: Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency\n- Memorandum D11-11-1: National Customs Rulings\n- Memorandum D11-11-3: Advance Rulings for Tariff Classification\n- Memorandum D17-2-1: Adjusting Commercial Accounting Declarations\n- Memorandum D18-5-1: Coding Excise and GST Exemption Codes in the CBSA Assessment and Revenue Management (CARM) system\n- Memorandum D19-7-4: Importation of Engines, Vehicles, Vessels, Machines and Equipment\n- Memorandum D19-12-1: Importing Vehicles into Canada\n- Memorandum D22-1-1: Implementing the Administrative Monetary Penalty System (AMPS)\nSuperseded D memoranda\nD18-4-1 dated October 21, 2024\nIssuing office\nTrade Policy Division Trade Programs and Anti-dumping Directorate Commercial and Trade Branch", @@ -28465,7 +28465,7 @@ "act_name": "CBSA D-Memoranda", "section": "D18-5-1", "marginal_note": "Plain language summary", - "part": "", + "part": "Coding Excise and GST exemption codes in the CBSA Assessment and Revenue Management (CARM) system", "division": "", "heading": "", "text": "Target audience: Importers of commercial goods\nKey content: Provide reference information on the different excise codes, excise exemption codes and GST exemption codes; provide an overview of the changes on excise and GST in CARM.\nKeywords: CARM, excise tax, excise duty, cannabis, luxury vehicles, GST , exemption", @@ -28483,7 +28483,7 @@ "act_name": "CBSA D-Memoranda", "section": "D18-5-1", "marginal_note": "On this page", - "part": "", + "part": "Coding Excise and GST exemption codes in the CBSA Assessment and Revenue Management (CARM) system", "division": "", "heading": "", "text": "- Guidelines Background information CBSA Assessment and Revenue Management (CARM) Luxury vehicles Cannabis products Excise Framework Removal of codes Validations Rate types\n- Appendix A – Excise Duties Alcohol Tobacco Vaping Products Cannabis C00, C05 and C16 – associated goods and descriptions\n- Appendix B – Excise Taxes Petroleum Products, Fuel-Inefficient Vehicles and Air Conditioning Units Luxury Vehicles Luxury Vehicles (multiple scenarios)\n- Appendix C – Excise Exemptions and Other Excise Codes Excise Exemptions Other Excise Codes\n- Appendix D – GST exemption codes\n- Appendix E – Code Removals Excise Codes GST Exemption Codes\n- References\n- Contact us\n- Related Links", @@ -28501,7 +28501,7 @@ "act_name": "CBSA D-Memoranda", "section": "D18-5-1", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Coding Excise and GST exemption codes in the CBSA Assessment and Revenue Management (CARM) system", "division": "", "heading": "", "text": "This memorandum has been amended to reflect the removal of luxury tax on subject aircraft and vessels following amendment of the Select Luxury Items Tax Act .", @@ -28519,7 +28519,7 @@ "act_name": "CBSA D-Memoranda", "section": "D18-5-1", "marginal_note": "Guidelines", - "part": "", + "part": "Coding Excise and GST exemption codes in the CBSA Assessment and Revenue Management (CARM) system", "division": "", "heading": "", "text": "Background information\nTo help importers correctly declare goods and pay required duties and taxes according to the applicable legislative provisions found in Acts and Regulations such as the Excise Act , the Excise Act, 2001 , and the Excise Tax Act , the Canada Border Services Agency (CBSA) has revised the coding system of Excise codes and GST exemption codes in CARM.\nWhile excise duties, excise taxes, and GST exemptions are legislated and regulated by the Canada Revenue Agency (CRA), the responsibility to administer and collect duties and taxes at the border falls onto the CBSA.\nThe tables found below provide the codes’ uses and guidance on where to find relevant information. The tables are separated by code type:\n- Excise duties (alcohol, tobacco, cannabis and vaping products)\n- Excise taxes* (fuel-inefficient vehicles, automobile air conditioning units, certain petroleum products, and Luxury Tax)\n- Excise exemptions\n- GST exemptions *For the purposes of this memorandum, special taxes and fees are considered excise taxes.\nFor procedural guidance relevant to importers, please see the D17 - Accounting and Release Procedures series of documents and the CARM User Guides .\nCBSA Assessment and Revenue Management (CARM)\nCARM’s Commercial Accounting Declaration (CAD) only allows for a single excise code to be selected per line, and provides the proper fields to account for the information relating to the goods.\nGoods that can incur more than one excise charge, such as luxury vehicles and cannabis products, now have designated codes to allow a single code to account for multiple applicable excise charges. These codes cover all possible importation scenarios where multiple codes would apply, such as when the Luxury Tax applies with the Air Conditioners Tax on a vehicle, or when both Federal and Additional (Provincial) duties on cannabis apply to a hand lotion.\nLuxury vehicles\nExisting codes for Luxury vehicles found in Memorandum D18-4-1: Select Luxury Items Tax on Importation are unchanged and remain valid, though they are to be used for instances where only the Luxury Tax on vehicles apply.\nIn cases where a vehicle is subject to more than one excise tax (i.e. when the luxury vehicle is also subject to the excise tax on fuel-inefficient vehicles and/or the Air Conditioners Tax), Luxury codes (L-codes) were created. These L-codes cover each possible combination of these three different excise taxes.\nIt is the importer’s responsibility to review the list of codes and, based on their goods, select the code that pertains to their importation from the drop down list of the Excise Tax Code field on the CAD.\nExamples of common import scenarios using L-codes are provided below:\nExample 1\nThe vehicle is imported by a Registered Vendor which is exempt from Luxury Tax. The vehicle has a weighted average fuel consumption rating of at least 13 L but less than 14 L per 100 kilometers, and is subject to the Air Conditioners excise Tax. In this case, code L26 is to be selected.\nText version L25 – Registered Vendor + Air Conditioners Tax L26 – Registered Vendor + Green Levy (At least 13 but less than 14 litres per 100 kilometers) + Air Conditioners Tax L27 – Registered Vendor + Green Levy (At least 14 but less than 15 litres per 100 kilometers) + Air Conditioners Tax\nExample 2\nThe lowest rate of Luxury Tax determined for an imported luxury vehicle is 20% of the taxable amount above $100,000 of the vehicle. The vehicle also has a weighted average fuel consumption rating of 16 L or more per 100 kilometers, but is not subject to the Air Conditioners excise Tax. In this case, code L04 is to be selected.\nText version L03 – Luxury Vehicle (20% of the value above $100,000 of the vehicle) + Green Levy (At least 15 but less than 16 L per 100 kms) L04 – Luxury Vehicle (20% of the value above $100,000 of the vehicle) + Green Levy (16 L or more per 100 kms) L05 – Luxury Vehicle (20% of the value above $100,000 of the vehicle) + Air Conditioners Tax\nExample 3\nThe lowest rate of Luxury Tax determined for an imported luxury vehicle is 10% of the value of the vehicle. The vehicle also has a weighted average fuel consumption rating of at least 14 L but less than 15 L per 100 kilometers, and is subject to the Air Conditioners Excise Tax. In this case, code L17 is to be selected.\nText version L16 – Luxury Vehicle (10% of the full value of the vehicle) + Green Levy (At least 13 but – 14 L per 100 km) + AC Tax L17 – Luxury Vehicle (10% of the full value of the vehicle) + Green Levy (At least 14 but – 15 L per 100 km) + Air Conditioners Tax L18 – Luxury Vehicle (10% of the full value of the vehicle) + Green Levy (At least 15 but – 16 L per 100 km) + Air Conditioners Tax\nExample 4\nThe vehicle is conditionally exempt from Luxury Tax, but is subject to the automobile Air Conditioners Excise Tax. In this case, code L35 is to be selected.\nText version L34 – Other Conditions + Green Levy (16 litres or more per 100 kilometers) L35 – Other Conditions + Air Conditioners Tax L36 – Other Conditions + Green Levy (At least 13 but less than 14 litres per 100 kilometers) + Air Conditioners Tax\nCannabis products\nCannabis excise codes (C-codes) have been created to account for the combination of Federal and Additional (Provincial) excise duties and group them together, therefore eliminating codes E50-E57.\nIt is the importer’s responsibility to review the list of codes and, based on their goods, select the code that pertains to their importation from the drop down list of the Excise Tax Code field on the CAD.\nExamples of common import scenarios using C-codes are provided below:\nExample 1\nBaked goods not containing cannabis are being imported into Canada. As the excise duty does not apply to goods without cannabis, code C00 is to be selected.\nText version C00 – Commodity non-applicable to Cannabis Excise C05 – Federal specified rate – other cases – total THC amount C16 – Federal and provincial specified rate – other cases – total THC amount\nExample 2\nCannabis viable seeds are being imported into Manitoba. As only the federal excise duty applies to goods imported in Manitoba, code C03 is to be selected.\nText version C02 – Federal specified rate – Dried, fresh, plant and plant seeds – non-flowering material C03 – Federal specified rate – Dried, fresh, plants and plant seeds – viable seed C04 – Federal specified rate – Dried, fresh, plants and plant seeds – vegetative cannabis plant\nExample 3\nA vegetative cannabis plant is being imported and destined for Ontario. Based on the amount to be imported, the Federal and Additional (Provincial) excise duties to be paid are both higher when the specified rate is selected. In this case, code C14 is to be selected.\nText version C13 – Specified federal and provincial ad valorem rate – dried, fresh, plants and plant seeds – viable seeds C14 – Federal and provincial specified rate – dried, fresh, plants and plant seeds – vegetative cannabis plant C15 – Federal specified and provincial ad valorem rate – dried, fresh, plants and plant seeds – vegetative cannabis plant\nExample 4\nHand lotion containing cannabis is imported into British-Columbia. Topical goods containing cannabis only incur Federal excise duties for the time being, as the current rate for Additional (Provincial) excise duties is set at 0%. In this case, code C16 is to be selected.\nText version C00 – Commodity non-applicable to Cannabis Excise C05 – Federal specified rate – other cases – total THC amount C16 – Federal and provincial specified rate – other cases – total THC amount\nExample 5\nCannabis viable seeds are being imported into New Brunswick. Based on the amount imported, the Federal ad valorem rate is higher, while the Additional (Provincial) rate is higher in its specified rate. In this case, code C20 is to be selected.\nText version C19 – Federal ad valorem and Provincial specified rate – Dried, fresh, plants and plant seeds – non flowering material C20 – Federal ad valorem and Provincial specified rate – Dried, fresh, plants and plant seeds – viable seeds C21 – Federal ad valorem and Provincial specified rate – Dried, fresh, plants and plant seeds – vegetative cannabis plant\nExcise Framework\nCurrently, all excisable goods fall under a specific excise tax code in order for all excise duties and taxes to be relieved should an excise exemption code apply to the commodity being imported.\nFor example, Lager (classified under 2203.00.00.31) now falls under Excise Code E33. If imported for Ships’ stores purposes, Excise exemption code E91 now relieves the excise duties because the commodity is placed under an excise tax code, not linked via the Harmonized System (HS) classification itself.\nRemoval of codes\nThe CBSA’s review revealed that some codes had been repealed, misinterpreted, or duplicated. In order to streamline and modernise the Excise Framework, the codes no longer in effect or applicable to CARM have been removed.\nFor a complete list of codes that were removed, as well as the reasoning, refer to Appendix E .\nValidations\nSystem validations have been added to Excise and GST codes in CARM. These not only link potentially applicable codes to the appropriate Tariff Classification numbers, but can also be further validated wherein specific commodity qualifications, such as Alcohol percentage or Province of Destination, must be entered in the system for it to accept the CAD.\nFor example, Excise Code E11 applies to wines more than 1.2% or equal to 7% of absolute ethyl alcohol by volume. In this case, the validation includes alcohol percentage, meaning it must be entered on the CAD to accept the code and proceed to the next step.\nThis memorandum contains the validations associated with C00, C05 and C16 in Appendix A .\nRate types\nBelow are the different rate types found in the Excise Framework, and a definition for each:\n- Specified: A dollar or cent amount is applied as an excise charge. This charge is calculated automatically in CARM.\n- Ad Valorem: A percentage amount is applied as an excise charge. This charge is calculated automatically in CARM.\n- Accept Rate: The importer is responsible for determining the amount owed. The amount owing is to be manually calculated and entered on the CAD.\n- Free: An amount of $0.00 is applied and calculated automatically in CARM. This rate type is reserved for Excise and GST exemption codes.\n- Non-applicable: No value is applicable as an excise charge.", @@ -28537,7 +28537,7 @@ "act_name": "CBSA D-Memoranda", "section": "D18-5-1", "marginal_note": "Appendix A – Excise Duties", - "part": "", + "part": "Coding Excise and GST exemption codes in the CBSA Assessment and Revenue Management (CARM) system", "division": "", "heading": "", "text": "Excise Duties apply to goods that are fit for human consumption: tobacco, alcohol, cannabis, vaping products.\nAlcohol Codes Definition Purpose/Legislation Rate Type E10 Applies to wines with 1.2% or less of absolute ethyl alcohol by volume. Schedule 6 of the Excise Act, 2001 , subsection (a)(i) Specified E11 Applies to wines with more than 1.2% or equal to 7% of absolute ethyl alcohol by volume. Schedule 6 of the Excise Act, 2001 , Subsection (b)(i) Specified E12 Applies to wines with more than 7% of absolute ethyl alcohol by volume. Schedule 6 of the Excise Act, 2001 , Subsection (c)(i) Specified E31 Applies to beer or similar goods containing more than 0.5% but not more than 1.2% absolute ethyl alcohol by volume. Schedule of the Excise Act , Part II, Subsection 3 (b) Specified E32 Applies to beer or similar goods containing more than 1.2% but not more than 2.5% absolute ethyl alcohol by volume. Schedule of the Excise Act , Part II, Subsection 2 (b) Specified E33 Applies to beer or similar goods containing more than 2.5% absolute ethyl alcohol by volume. Schedule of the Excise Act , Part II, Subsection 1 (b) Specified E34 Applies to spirits that contain more than 7% of absolute ethyl alcohol. Schedule 4 of the Excise Act, 2001 , Section 1 Specified E35 Applies to the Special Excise duty payable upon importation of bulk spirits by a licensed user. Sections 69 to 76 of the Excise Act, 2001 . Specified E36 Applies to spirits that contain equal to or less than 7% of absolute ethyl alcohol. Schedule 4 of the Excise Act, 2001 , Section 2 Specified\nTobacco Code Definition Purpose/Legislation Rate Type E01 Applies to the additional duty paid on cigars. Specifically, this code is to be used in cases where the 88% of additional duty is greater than the additional specified rate as set out in Section (b) of Schedule 2 of the Excise Act, 2001 . Section 43 of the Excise Act, 2001 Section (b) of Schedule 2 of the Excise Act, 2001 . Accept Rate E02 Applies to cigarettes imported to Canada. Section 42 of the Excise Act, 2001 Specified E07 Applies to the additional duty paid on cigars. Specifically, this code is to be used in cases where the specified rate set out in Subsection (a) (ii) of Schedule 2 of the Excise Act, 2001 applies. This rate applies to groupings of 1000 cigars (MIL) Note: regular excise duty on cigars (per thousand) is the last remaining duty that is imposed automatically in CARM based on the selected HS code. Section 43 of the Excise Act, 2001 Subsection (a)(ii) of Schedule 2 of the Excise Act, 2001 . Accept Rate E22 Applies to tobacco sticks imported into Canada. Section 2 and Schedule 1 of the Excise Act, 2001 Accept Rate E23 Applies to other types of tobacco products imported into Canada, subject to excise duties based on the Excise Act, 2001 . E.g. tobacco wrappers for use in the manufacture of cigars Section 42 of the Excise Act, 2001 Specified E37 Applies to tobacco packages sized at 50 grams or less. Section 42 of the Excise Act, 2001 . Note: The different package sizes are a CBSA construct for ease of reference for the importer. Accept Rate E38 Applies to tobacco packages sized at over 50 grams but less than or equal to 100 grams. Section 42 of the Excise Act, 2001 . Note: The different package sizes are a CBSA construct for ease of reference for the importer. Accept Rate E39 Applies to tobacco packages sized at more than 100 grams but less than or equal to 150 grams. Section 42 of the Excise Act, 2001 . Note: The different package sizes are a CBSA construct for ease of reference for the importer. Accept Rate E40 Applies to tobacco packages sized at more than 150 grams but less than or equal to 200 grams. Section 42 of the Excise Act, 2001 . Note: The different package sizes are a CBSA construct for ease of reference for the importer. Accept Rate E41 Applies to tobacco packages sized at 200 grams or more. Section 42 of the Excise Act, 2001 . Note: The different package sizes are a CBSA construct for ease of reference for the importer. Accept Rate\nVaping Products Code Definition Purpose/Legislation Rate Type V01 Stamped vaping products – liquid – federal duties only Schedule 8 of the Excise Act, 2001 Accept Rate V02 Stamped vaping products – liquid – federal and provincial duties – ON Schedule 8 of the Excise Act, 2001 Accept Rate V03 Stamped vaping products – liquid – federal and provincial duties – QC Schedule 8 of the Excise Act, 2001 Accept Rate V04 Stamped vaping products – liquid – federal and provincial duties – NU Schedule 8 of the Excise Act, 2001 Accept Rate V05 Stamped vaping products – liquid – federal and provincial duties – NWT Schedule 8 of the Excise Act, 2001 Accept Rate V07 Stamped vaping products – liquid – federal and provincial duties – AB Schedule 8 of the Excise Act, 2001 Accept Rate V08 Stamped vaping products – liquid – federal and provincial duties – MB Schedule 8 of the Excise Act, 2001 Accept Rate V09 Stamped vaping products – liquid – federal and provincial duties – NS Schedule 8 of the Excise Act, 2001 Accept Rate V12 Stamped vaping products – liquid – federal and provincial duties – NB Schedule 8 of the Excise Act, 2001 Accept Rate V13 Stamped vaping products – liquid – federal and provincial duties – PEI Schedule 8 of the Excise Act, 2001 Accept Rate V14 Stamped vaping products – liquid – federal and provincial duties – YK Schedule 8 of the Excise Act, 2001 Accept Rate V15 Stamped vaping products – solid – federal duties only Schedule 8 of the Excise Act, 2001 Accept Rate V16 Stamped vaping products – solid – federal and provincial duties – ON Schedule 8 of the Excise Act, 2001 Accept Rate V17 Stamped vaping products – solid – federal and provincial duties – QC Schedule 8 of the Excise Act, 2001 Accept Rate V18 Stamped vaping products – solid – federal and provincial duties – NU Schedule 8 of the Excise Act, 2001 Accept Rate V19 Stamped vaping products – solid – federal and provincial duties – NWT Schedule 8 of the Excise Act, 2001 Accept Rate V21 Stamped vaping products – solid – federal and provincial duties – AB Schedule 8 of the Excise Act, 2001 Accept Rate V22 Stamped vaping products – solid – federal and provincial duties – MB Schedule 8 of the Excise Act, 2001 Accept Rate V23 Stamped vaping products – solid – federal and provincial duties – NS Schedule 8 of the Excise Act, 2001 Accept Rate V26 Stamped vaping products – solid – federal and provincial duties – NB Schedule 8 of the Excise Act, 2001 Accept Rate V27 Stamped vaping products – solid – federal and provincial duties – PEI Schedule 8 of the Excise Act, 2001 Accept Rate V28 Stamped vaping products – solid – federal and provincial duties – YK Schedule 8 of the Excise Act, 2001 Accept Rate V29 Vaping drug – liquid Schedule 8 of the Excise Act, 2001 Free V30 Vaping drug – solid Schedule 8 of the Excise Act, 2001 Free V31 Vaping personal imports within the limit – liquid Schedule 8 of the Excise Act, 2001 Free V32 Vaping personal imports within the limit – solid Schedule 8 of the Excise Act, 2001 Free V33 VPL – for stamping on premises – liquid Schedule 8 of the Excise Act, 2001 Non-applicable V34 VPL – for stamping on premises – solid Schedule 8 of the Excise Act, 2001 Non-applicable V35 VPL – for further manufacturing on premises – liquid Schedule 8 of the Excise Act, 2001 Non-applicable V36 VPL – for further manufacturing on premises – solid Schedule 8 of the Excise Act, 2001 Non-applicable V37 VPL – for destruction – liquid Schedule 8 of the Excise Act, 2001 Free V38 VPL – for destruction – solid Schedule 8 of the Excise Act, 2001 Free\nCannabis C-codes have been created to reflect the multiple scenarios in which a cannabis commodity or a commodity containing cannabis can be imported. Unless otherwise specified, both Federal and Additional (Provincial) excise duties apply. Furthermore, the onus is on the importer to determine which rate type (specified or ad valorem) is the highest and, as such, is to be used to calculate the payable amount of excise duties. The scenarios in the table below reflect the available options. Note: commodities fit for human consumption, such as baked goods, fruits, etc., will appear in the Cannabis (C-codes) drop down list in the Excise Field as any of these types of goods could contain cannabis, making the code’s validations broad. If the imported goods do not contain any cannabis, code C00 is to be selected. Code Definition Purpose/Legislation Rate Type C00 Applies when the commodity does not contain cannabis and is therefore non-applicable. Because an Excise Code must be selected on the CAD, this code was created as a workaround. Note: Goods could also be put under E90 if it is an option provided in the drop-down list. Non-applicable C01 Applies to the specified federal duty payable on cannabis flowering material. Note: this federal duty is applicable to Manitoba only Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 . Accept Rate C02 Applies to the specified federal duty payable on cannabis non-flowering material. Note: this federal duty is applicable to Manitoba only Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 . Accept Rate C03 Applies to the specified federal duty payable on cannabis viable seeds. Note: this federal duty is applicable to Manitoba only Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 . Accept Rate C04 Applies to the specified federal duty payable on vegetative cannabis plants. Note: this federal duty is applicable to Manitoba only Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 . Accept Rate C05 Applies to the specified federal duty payable on cannabis found in other commodities identified in the Customs Tariff . E.g., lotions, baked goods, etc. Note: this federal duty is applicable to Manitoba only Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 . Accept Rate C06 Applies to the ad valorem federal duty payable on dried or fresh cannabis, or cannabis plants and plant seeds. Note: this federal duty is applicable to Manitoba only Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 . Ad Valorem C08 Applies to the specified federal and additional (provincial) duties payable on cannabis flowering material. Note: these duties apply to all provinces and territories except Manitoba Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 ; and Excise Duties on Cannabis Regulations Accept Rate C09 Applies to the specified federal duty and the ad valorem additional (provincial) duties payable on cannabis flowering material. Note: these duties apply to all provinces and territories except Manitoba Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 ; and Excise Duties on Cannabis Regulations Accept Rate C10 Applies to the specified federal and additional (provincial) duties payable on cannabis non-flowering material. Note: these duties apply to all provinces and territories except Manitoba Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 ; and Excise Duties on Cannabis Regulations Accept Rate C11 Applies to the specified federal duty and the ad valorem additional (provincial) duties payable on cannabis non-flowering material. Note: these duties apply to all provinces and territories except Manitoba Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 ; and Excise Duties on Cannabis Regulations Accept Rate C12 Applies to the specified federal and additional (provincial) duties payable on cannabis viable seeds. Note: these duties apply to all provinces and territories except Manitoba Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 ; and Excise Duties on Cannabis Regulations Accept Rate C13 Applies to the specified federal duty and the ad valorem additional (provincial) duties payable on cannabis viable seeds. Note: these duties apply to all provinces and territories except Manitoba Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 ; and Excise Duties on Cannabis Regulations Accept Rate C14 Applies to the specified federal and additional (provincial) duties payable on vegetative cannabis plants. Note: these duties apply to all provinces and territories except Manitoba Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 ; and Excise Duties on Cannabis Regulations Accept Rate C15 Applies to the specified federal duty and the ad valorem additional (provincial) duties payable on vegetative cannabis plants. Note: these duties apply to all provinces and territories except Manitoba Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 ; and Excise Duties on Cannabis Regulations Accept Rate C16 Applies to the specified federal and additional (provincial) duties payable on cannabis found in other commodities identified in the Customs Tariff . E.g., lotions, baked goods, etc. Note: these duties apply to all provinces and territories except Manitoba Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 ; and Excise Duties on Cannabis Regulations Specified C17 Applies to the ad valorem federal and additional (provincial) duties payable on dried or fresh cannabis, or cannabis plants and plant seeds. Note: these duties apply to all provinces and territories except Manitoba Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 ; and Excise Duties on Cannabis Regulations Accept Rate C18 Applies to the ad valorem federal duty payable on dried or fresh cannabis, or cannabis plants and plant seeds, and to the specified additional (provincial) duty payable on cannabis flowering material. Note: these duties apply to all provinces and territories except Manitoba Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 ; and Excise Duties on Cannabis Regulations Accept Rate C19 Applies to the ad valorem federal duty payable on dried or fresh cannabis, or cannabis plants and plant seeds, and to the specified additional (provincial) duty payable on cannabis non-flowering material. Note: these duties apply to all provinces and territories except Manitoba Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 ; and Excise Duties on Cannabis Regulations Accept Rate C20 Applies to the ad valorem federal duty payable on dried or fresh cannabis, or cannabis plants and plant seeds, and to the specified additional (provincial) duty payable on cannabis viable seeds. Note: these duties apply to all provinces and territories except Manitoba Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 ; and Excise Duties on Cannabis Regulations Accept Rate C21 Applies to the ad valorem federal duty payable on dried or fresh cannabis, or cannabis plants and plant seeds, and to the specified additional (provincial) duty payable on vegetative cannabis plants. Note: these duties apply to all provinces and territories except Manitoba Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 ; and Excise Duties on Cannabis Regulations Accept Rate\nC00, C05 and C16 – associated goods and descriptions 0409.00.00.10 Natural honey. - In containers, of a weight of 5 kg or less 0602.90.90.90 Other live plants (including their roots), cutting and slips; mushroom spawn. - Other - Other - Other 0803.90.00.90 Bananas, including plantains, fresh or dried. - Other - Other 0804.10.00.20 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried. - Dates - Dried 0804.20.00.20 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried. - Figs - Dried 0804.30.00.20 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried. - Pineapples - Dried 0804.50.00.20 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried. - Guavas, mangoes and mangosteens - Dried 0805.10.00.90 Citrus fruit, fresh or dried. - Oranges - Other 0805.29.00.00 Citrus fruit, fresh or dried. - Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids: - Other 0805.50.00.30 Citrus fruit, fresh or dried. - Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia) - Dried 0806.20.00.00 Grapes, fresh or dried. - Dried 0813.10.00.00 Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter. - Apricots 0813.20.00.00 Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter. - Prunes 0813.30.00.00 Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter. - Apples 0813.40.00.10 Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter. - Other fruit - Blueberries, wild 0813.40.00.90 Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter. - Other fruit - Other 1515.90.00.90 Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified. - Other - Other 1704.10.00.10 Sugar confectionery (including white chocolate), not containing cocoa. - Chewing gum, whether or not sugar-coated - Bubble gum 1704.10.00.90 Sugar confectionery (including white chocolate), not containing cocoa. - Chewing gum, whether or not sugar-coated - Other 1704.90.20.00 Sugar confectionery (including white chocolate), not containing cocoa. - Other - Liquorice candy; Toffee 1704.90.90.20 Sugar confectionery (including white chocolate), not containing cocoa. - Other - Other - Marshmallows 1704.90.90.50 Sugar confectionery (including white chocolate), not containing cocoa. - Other - Other - Other sugar candy 1704.90.90.90 Sugar confectionery (including white chocolate), not containing cocoa. - Other - Other - Other 1806.10.90.00 Chocolate and other food preparations containing cocoa. - Cocoa powder, containing added sugar or other sweetening matter - Other 1806.20.90.90 Chocolate and other food preparations containing cocoa. - Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg - Other - Other 1806.31.00.00 Chocolate and other food preparations containing cocoa. - Other, in blocks, slabs or bars: - Filled 1806.32.00.10 Chocolate and other food preparations containing cocoa. - Other, in blocks, slabs or bars: - Not filled - Confectionery 1806.32.00.90 Chocolate and other food preparations containing cocoa. - Other, in blocks, slabs or bars: - Not filled - Other 1806.90.90.11 Chocolate and other food preparations containing cocoa. - Other - Other - Put up for retail sale: - Chocolates 1806.90.90.12 Chocolate and other food preparations containing cocoa. - Other - Other - Put up for retail sale: - Chocolate coated nuts 1806.90.90.13 Chocolate and other food preparations containing cocoa. - Other - Other - Put up for retail sale: - Other confectionery 1806.90.90.19 Chocolate and other food preparations containing cocoa. - Other - Other - Put up for retail sale: - Other 1806.90.90.91 Chocolate and other food preparations containing cocoa. - Other - Other - Other: - Chocolate coated nuts 1806.90.90.92 Chocolate and other food preparations containing cocoa. - Other - Other - Other: - Other confectionery 1806.90.90.99 Chocolate and other food preparations containing cocoa. - Other - Other - Other: - Other 1901.20.11.11 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Containing more than 25% by weight of butterfat, not put up for retail sale, within access commitment - Mixes: - Cereal cake mixes 1901.20.11.19 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Containing more than 25% by weight of butterfat, not put up for retail sale, within access commitment - Mixes: - Other 1901.20.11.20 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Containing more than 25% by weight of butterfat, not put up for retail sale, within access commitment - Doughs 1901.20.12.11 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Containing more than 25% by weight of butterfat, not put up for retail sale, over access commitment - Mixes: - Cereal cake mixes 1901.20.12.19 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Containing more than 25% by weight of butterfat, not put up for retail sale, over access commitment - Mixes: - Other 1901.20.12.20 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Containing more than 25% by weight of butterfat, not put up for retail sale, over access commitment - Doughs 1901.20.13.10 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Other, containing 25% or more by weight of wheat, within access commitment - Mixes: - Mixes 1901.20.13.20 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Other, containing 25% or more by weight of wheat, within access commitment - Doughs 1901.20.14.10 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Other, in packages of a weight not exceeding 454 g each, containing 25% or more by weight of wheat, over access commitment; Frozen, for bread, buns, rolls and pizza crusts, in packages of a weight not exceeding 900 g each, containing 25% or more by weight of wheat, over access commitment - Mixes: - Mixes 1901.20.14.20 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Other, in packages of a weight not exceeding 454 g each, containing 25% or more by weight of wheat, over access commitment; Frozen, for bread, buns, rolls and pizza crusts, in packages of a weight not exceeding 900 g each, containing 25% or more by weight of wheat, over access commitment - Doughs 1901.20.15.11 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Other, containing 25% or more by weight of wheat, over access commitment - Mixes: - Cake 1901.20.15.19 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Other, containing 25% or more by weight of wheat, over access commitment - Mixes: - Other 1901.20.15.20 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Other, containing 25% or more by weight of wheat, over access commitment - Doughs 1901.20.19.10 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Other - Mixes: - Mixes 1901.20.19.20 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Other - Doughs 1901.20.21.11 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In bulk or in packages of a weight exceeding 11.34 kg each: - Containing more than 25% by weight of butterfat, not put up for retail sale, within access commitment - Mixes: - Cereal cake mixes 1901.20.21.19 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In bulk or in packages of a weight exceeding 11.34 kg each: - Containing more than 25% by weight of butterfat, not put up for retail sale, within access commitment - Mixes: - Other 1901.20.21.20 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In bulk or in packages of a weight exceeding 11.34 kg each: - Containing more than 25% by weight of butterfat, not put up for retail sale, within access commitment - Doughs 1901.20.22.11 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In bulk or in packages of a weight exceeding 11.34 kg each: - Containing more than 25% by weight of butterfat, not put up for retail sale, over access commitment - Mixes: - Cereal cake mixes 1901.20.22.19 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In bulk or in packages of a weight exceeding 11.34 kg each: - Containing more than 25% by weight of butterfat, not put up for retail sale, over access commitment - Mixes: - Other 1901.20.22.20 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In bulk or in packages of a weight exceeding 11.34 kg each: - Containing more than 25% by weight of butterfat, not put up for retail sale, over access commitment - Doughs 1901.20.23.00 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In bulk or in packages of a weight exceeding 11.34 kg each: - Other, containing 25% or more by weight of wheat, within access commitment 1901.20.24.00 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In bulk or in packages of a weight exceeding 11.34 kg each: - Other, containing 25% or more by weight of wheat, over access commitment 1901.20.29.10 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In bulk or in packages of a weight exceeding 11.34 kg each: - Other - Mixes: - Mixes 1901.20.29.20 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In bulk or in packages of a weight exceeding 11.34 kg each: - Other - Doughs 1901.90.33.10 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Other - Food preparations of goods of headings 04.01 to 04.04, containing more than 10% but less than 50% on a dry weight basis of milk solids: - Other, not put up for retail sale, within access commitment - Prepared puddings 1901.90.33.90 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Other - Food preparations of goods of headings 04.01 to 04.04, containing more than 10% but less than 50% on a dry weight basis of milk solids: - Other, not put up for retail sale, within access commitment - Other 1901.90.34.10 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Other - Food preparations of goods of headings 04.01 to 04.04, containing more than 10% but less than 50% on a dry weight basis of milk solids: - Other, not put up for retail sale, over access commitment - Prepared puddings 1901.90.34.90 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Other - Food preparations of goods of headings 04.01 to 04.04, containing more than 10% but less than 50% on a dry weight basis of milk solids: - Other, not put up for retail sale, over access commitment - Other 1901.90.39.10 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Other - Food preparations of goods of headings 04.01 to 04.04, containing more than 10% but less than 50% on a dry weight basis of milk solids: - Other - Prepared puddings 1901.90.39.90 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Other - Food preparations of goods of headings 04.01 to 04.04, containing more than 10% but less than 50% on a dry weight basis of milk solids: - Other - Other 1901.90.40.10 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Other - Food preparations of goods of headings 04.01 to 04.04, containing 10% or less on a dry weight basis of milk solids - Prepared puddings 1901.90.40.90 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Other - Food preparations of goods of headings 04.01 to 04.04, containing 10% or less on a dry weight basis of milk solids - Other 1901.90.53.00 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Other - Food preparations of goods of headings 04.01 to 04.04, containing 50% or more on a dry weight basis of milk solids: - Other, not put up for retail sale, within access commitment 1901.90.54.00 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Other - Food preparations of goods of headings 04.01 to 04.04, containing 50% or more on a dry weight basis of milk solids: - Other, not put up for retail sale, over access commitment 1901.90.59.00 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Other - Food preparations of goods of headings 04.01 to 04.04, containing 50% or more on a dry weight basis of milk solids: - Other 1905.20.00.00 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Gingerbread and the like 1905.31.10.00 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Sweet biscuits - Certified by Health Canada as special low protein or protein-free products 1905.31.21.00 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Sweet biscuits - Other biscuits valued at 44¢/kg or more, said value to be based on the net weight and to include the value of the usual retail package: - Containing 25% or more by weight of wheat, within access commitment 1905.31.22.00 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Sweet biscuits - Other biscuits valued at 44¢/kg or more, said value to be based on the net weight and to include the value of the usual retail package: - Containing 25% or more by weight of wheat, in packages of a weight not exceeding 1.36 kg each, over access commitment 1905.31.23.00 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Sweet biscuits - Other biscuits valued at 44¢/kg or more, said value to be based on the net weight and to include the value of the usual retail package: - Containing 25% or more by weight of wheat, over access commitment 1905.31.29.00 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Sweet biscuits - Other biscuits valued at 44¢/kg or more, said value to be based on the net weight and to include the value of the usual retail package: - Other 1905.31.91.00 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Sweet biscuits - Other: - Containing 25% or more by weight of wheat, within access commitment 1905.31.92.00 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Sweet biscuits - Other: - Sweet biscuits containing 25% or more by weight of wheat, in packages of a weight not exceeding 1.36 kg each, over access commitment 1905.31.93.00 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Sweet biscuits - Other: - Other, containing 25% or more by weight of wheat, over access commitment 1905.31.99.00 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Sweet biscuits - Other: - Other 1905.32.10.00 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Waffles and wafers - Certified by Health Canada as special low protein or protein-free products 1905.32.91.00 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Waffles and wafers - Other: - Containing 25% or more by weight of wheat, within access commitment 1905.32.92.00 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Waffles and wafers - Other: - Wafers and frozen waffles containing 25% or more by weight of wheat, in packages of a weight not exceeding 454 g each, over access commitment 1905.32.93.00 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Waffles and wafers - Other: - Other, containing 25% or more by weight of wheat, over access commitment 1905.32.99.00 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Waffles and wafers - Other: - Other 1905.90.59.10 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Other - Pizza and quiche; pastries, pies, puddings and cakes, including sweet products leavened with yeast; bakery products made without flour: - Other - Puddings: - Puddings 1905.90.59.91 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Other - Pizza and quiche; pastries, pies, puddings and cakes, including sweet products leavened with yeast; bakery products made without flour: - Other - Other: - Pies, cakes and pastry, not frozen 1905.90.59.98 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Other - Pizza and quiche; pastries, pies, puddings and cakes, including sweet products leavened with yeast; bakery products made without flour: - Other - Other: - Other, frozen 1905.90.59.99 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Other - Pizza and quiche; pastries, pies, puddings and cakes, including sweet products leavened with yeast; bakery products made without flour: - Other - Other: - Other 2007.10.00.00 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. 2007.91.00.11 Other: - Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Put up for retail sale: - Marmalades 2007.91.00.12 Other: - Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Put up for retail sale: - Purées 2007.91.00.19 Other: - Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Put up for retail sale: - Other 2007.91.00.90 Other: - Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Other 2007.99.10.00 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Other: - Other - Strawberry jam 2007.99.20.00 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Other: - Other - Banana purée 2007.99.90.41 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Other: - Other - Other - Put up for retail sale: - Nut purées and nut pastes 2007.99.90.42 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Other: - Other - Other - Put up for retail sale: - Berry purées 2007.99.90.43 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Other: - Other - Other - Put up for retail sale: - Other fruit purées 2007.99.90.44 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Other: - Other - Other - Put up for retail sale: - Jams 2007.99.90.45 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Other: - Other - Other - Put up for retail sale: - Jellies 2007.99.90.49 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Other: - Other - Other - Put up for retail sale: - Other 2007.99.90.92 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Other: - Other - Other - Other: - Berry purées 2007.99.90.93 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Other: - Other - Other - Other: - Other fruit purées 2007.99.90.99 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Other: - Other - Other - Other: - Other 2008.11.10.00 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included. - Nuts, ground-nuts and other seeds, whether or not mixed together: - Ground-nuts - Peanut butter 2008.11.90.00 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included. - Nuts, ground-nuts and other seeds, whether or not mixed together: - Ground-nuts - Other 2009.11.00.10 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Orange juice: - Frozen - In container sizes of more than 4 litres 2009.11.00.20 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Orange juice: - Frozen - In container sizes of 4 litres or less 2009.12.00.10 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Orange juice: - Not frozen, of a Brix value not exceeding 20 - In airtight containers 2009.12.00.90 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Orange juice: - Not frozen, of a Brix value not exceeding 20 - Other 2009.19.00.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Orange juice: - Other 2009.21.00.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Grapefruit juice; pomelo juice: - Of a Brix value not exceeding 20 2009.29.00.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Grapefruit juice; pomelo juice: - Other 2009.31.00.10 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Juice of any other single citrus fruit: - Of a Brix value not exceeding 20 - Lemon: - Lemon 2009.31.00.90 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Juice of any other single citrus fruit: - Of a Brix value not exceeding 20 - Other: - Other 2009.39.00.11 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Juice of any other single citrus fruit: - Other - Lemon: - Frozen 2009.39.00.19 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Juice of any other single citrus fruit: - Other - Lemon: - Other 2009.39.00.90 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Juice of any other single citrus fruit: - Other - Other: - Other 2009.41.00.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Pineapple juice: - Of a Brix value not exceeding 20 2009.49.00.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Pineapple juice: - Other 2009.50.00.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Tomato juice 2009.61.10.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Grape juice (including grape must): - Of a Brix value not exceeding 30 - Grape juice for wine-making 2009.61.90.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Grape juice (including grape must): - Of a Brix value not exceeding 30 - Other 2009.69.10.10 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Grape juice (including grape must): - Other - Grape concentrate, of a Brix value not less than 68, for use in the manufacture of fruit juices or beverages; Grape juice for wine-making - Grape concentrate, of a Brix value not less than 68, for use in the manufacture of fruit juices or beverages: - Grape concentrate, of a Brix value not less than 68, for use in the manufacture of fruit juices or beverages 2009.69.10.20 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Grape juice (including grape must): - Other - Grape concentrate, of a Brix value not less than 68, for use in the manufacture of fruit juices or beverages; Grape juice for wine-making - Grape juice for wine making: - Grape juice for wine making 2009.69.90.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Grape juice (including grape must): - Other - Other 2009.71.10.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Apple juice: - Of a Brix value not exceeding 20 - Reconstituted 2009.71.90.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Apple juice: - Of a Brix value not exceeding 20 - Other 2009.79.11.10 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Apple juice: - Other - Concentrated: - For use in the manufacture of fruit juices, juice beverages or fruit snack products - Frozen 2009.79.11.90 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Apple juice: - Other - Concentrated: - For use in the manufacture of fruit juices, juice beverages or fruit snack products - Other 2009.79.19.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Apple juice: - Other - Concentrated: - Other 2009.79.90.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Apple juice: - Other - Other 2009.81.00.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Juice of any other single fruit, nut or vegetable: - CRA nberry (Vaccinium macrocarpon, Vaccinium oxycoccos) juice; lingonberry (Vaccinium vitis-idaea) juice 2009.89.10.10 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Juice of any other single fruit, nut or vegetable: - Other - Of a fruit - Passion fruit: - Passion fruit 2009.89.10.20 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Juice of any other single fruit, nut or vegetable: - Other - Of a fruit - Prune 2009.89.10.81 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Juice of any other single fruit, nut or vegetable: - Other - Of a fruit - Other, concentrated: - Frozen 2009.89.10.89 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Juice of any other single fruit, nut or vegetable: - Other - Of a fruit - Other, concentrated: - Other 2009.89.10.90 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Juice of any other single fruit, nut or vegetable: - Other - Of a fruit - Other: - Other 2009.89.20.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Juice of any other single fruit, nut or vegetable: - Other - Of a vegetable 2009.90.10.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Mixtures of juices - Of citrus fruit juices, dehydrated 2009.90.20.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Mixtures of juices - Of orange and grapefruit juices, other than dehydrated 2009.90.30.10 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Mixtures of juices - Of other fruit juices, whether or not dehydrated - Frozen, concentrated 2009.90.30.20 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Mixtures of juices - Of other fruit juices, whether or not dehydrated - Not frozen, concentrated: - Not frozen, concentrated 2009.90.30.90 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Mixtures of juices - Of other fruit juices, whether or not dehydrated - Other 2009.90.40.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Mixtures of juices - Of vegetable juices 2101.20.00.90 Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof. - Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or maté - Other 2105.00.10.00 Ice cream and other edible ice, whether or not containing cocoa. - Flavoured ice and ice sherbets 2105.00.91.90 Ice cream and other edible ice, whether or not containing cocoa. - Other: - Within access commitment - Other 2105.00.92.90 Ice cream and other edible ice, whether or not containing cocoa. - Other: - Over access commitment - Other 2106.90.10.40 Food preparations not elsewhere specified or included. - Other - Cream of coconut syrup for use in the manufacture of beverages; Elderberry flower concentrate and Limeflower concentrate for use in the manufacture of beverages; Nutmeat substitutes; Sour dough flavouring ingredients; Tea substitutes; Vegetable preparations for use as flavouring - Tea substitutes 2106.90.10.50 Food preparations not elsewhere specified or included. - Other - Cream of coconut syrup for use in the manufacture of beverages; Elderberry flower concentrate and Limeflower concentrate for use in the manufacture of beverages; Nutmeat substitutes; Sour dough flavouring ingredients; Tea substitutes; Vegetable preparations for use as flavouring - Vegetable preparations for use as flavouring 2106.90.10.90 Food preparations not elsewhere specified or included. - Other - Cream of coconut syrup for use in the manufacture of beverages; Elderberry flower concentrate and Limeflower concentrate for use in the manufacture of beverages; Nutmeat substitutes; Sour dough flavouring ingredients; Tea substitutes; Vegetable preparations for use as flavouring - Other 2106.90.21.00 Food preparations not elsewhere specified or included. - Other - Syrups derived from cane or beet sugar, containing added colouring matter; Food concentrates and fruit syrups for use in beverages or other food preparations: - Syrups derived from cane or beet sugar, containing, in the dry state, 90% or more by weight of sugar and no added flavouring matter 2106.90.29.10 Food preparations not elsewhere specified or included. - Other - Syrups derived from cane or beet sugar, containing added colouring matter; Food concentrates and fruit syrups for use in beverages or other food preparations: - Other - Food concentrates and fruit syrups for use in beverages or other food preparations: - Food concentrates and fruit syrups, for use in beverages or other food preparations 2106.90.29.90 Food preparations not elsewhere specified or included. - Other - Syrups derived from cane or beet sugar, containing added colouring matter; Food concentrates and fruit syrups for use in beverages or other food preparations: - Other - Other 2106.90.32.00 Food preparations not elsewhere specified or included. - Other - Milk, cream or butter substitutes and preparations suitable for use as butter substitutes: - Milk, cream or butter substitutes, containing 50% or more by weight of dairy content, over access commitment 2106.90.34.00 Food preparations not elsewhere specified or included. - Other - Milk, cream or butter substitutes and preparations suitable for use as butter substitutes: - Preparations, containing more than 15% by weight of milk fat but less than 50% by weight of dairy content, suitable for use as butter substitutes, over access commitment 2106.90.35.00 Food preparations not elsewhere specified or included. - Other - Milk, cream or butter substitutes and preparations suitable for use as butter substitutes: - Milk or cream substitutes, containing, in the dry state, over 10% by weight of milk solids but less than 50% by weight of dairy content; butter substitutes, containing, in the dry state, over 10% by weight of milk solids but 15% or less by weight of milk fat 2106.90.39.10 Food preparations not elsewhere specified or included. - Other - Milk, cream or butter substitutes and preparations suitable for use as butter substitutes: - Other - Cream substitutes, whipped 2106.90.39.20 Food preparations not elsewhere specified or included. - Other - Milk, cream or butter substitutes and preparations suitable for use as butter substitutes: - Other - Coffee whitener 2106.90.39.90 Food preparations not elsewhere specified or included. - Other - Milk, cream or butter substitutes and preparations suitable for use as butter substitutes: - Other - Other 2106.90.41.10 Food preparations not elsewhere specified or included. - Other - Cheese fondue; Popping corn, prepared and packaged for use with microwave ovens; Protein hydrolysates: - Cheese fondue; Popping corn, prepared and packaged for use with microwave ovens - Cheese fondue 2106.90.41.20 Food preparations not elsewhere specified or included. - Other - Cheese fondue; Popping corn, prepared and packaged for use with microwave ovens; Protein hydrolysates: - Cheese fondue; Popping corn, prepared and packaged for use with microwave ovens - Popping corn, prepared and packaged for use with microwave ovens 2106.90.91.00 Food preparations not elsewhere specified or included. - Other - Other: - Concentrated juice of any single fruit or vegetable, fortified with vitamins or minerals 2106.90.92.00 Food preparations not elsewhere specified or included. - Other - Other: - Concentrated mixtures of fruit or vegetable juices, fortified with vitamins or minerals 2106.90.97.00 Food preparations not elsewhere specified or included. - Other - Other: - Fruit flavoured powders for use in the manufacture of pharmaceuticals, food products or beverages 2106.90.98.00 Food preparations not elsewhere specified or included. - Other - Other: - Jelly powders, ice cream powders and powders for similar preparations 2106.90.99.10 Food preparations not elsewhere specified or included. - Other - Other: - Other - Flavouring powders: - Flavouring powders 2106.90.99.31 Food preparations not elsewhere specified or included. - Other - Other: - Other - Sweets, gums and the like, containing synthetic sweetening agents: - Chewing gum 2106.90.99.39 Food preparations not elsewhere specified or included. - Other - Other: - Other - Sweets, gums and the like, containing synthetic sweetening agents: - Other 2106.90.99.40 Food preparations not elsewhere specified or included. - Other - Other: - Other - Flavouring extracts and essences: - Flavouring extracts and essences 2106.90.99.91 Food preparations not elsewhere specified or included. - Other - Other: - Other - Other: - Frozen 2106.90.99.92 Food preparations not elsewhere specified or included. - Other - Other: - Other - Other: - Not frozen, in airtight containers 2106.90.99.99 Food preparations not elsewhere specified or included. - Other - Other: - Other - Other: - Other 2202.10.00.11 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured - Carbonated soft drinks: - Containing high intensity sweeteners 2202.10.00.19 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured - Carbonated soft drinks: - Other 2202.10.00.90 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured - Other 2202.91.00.00 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. - Other: - Non-alcoholic beer 2202.99.10.00 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. - Other: - Other - Non-alcoholic wine 2202.99.21.10 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. - Other: - Other - Juices, not concentrated, fortified with vitamins or minerals: - Of any single fruit or vegetable - Orange juice 2202.99.21.90 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. - Other: - Other - Juices, not concentrated, fortified with vitamins or minerals: - Of any single fruit or vegetable - Other 2202.99.22.00 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. - Other: - Other - Juices, not concentrated, fortified with vitamins or minerals: - Of mixtures of fruits or vegetables 2202.99.39.10 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. - Other: - Other - Beverages containing milk: - Other - Certified organic 2202.99.39.20 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. - Other: - Other - Beverages containing milk: - Other - Not certified organic 2202.99.90.10 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. - Other: - Other – Other – Soy beverages 2202.99.90.90 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. - Other: - Other - Other - Other 3004.90.00.21 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale. - Other - Other, for human use, acting on the nervous system: - Containing cannabis or cannabinoids 3301.29.00.00 Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils. - Essential oils other than those of citrus fruit: - Other 3301.90.00.00 Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils. - Other 3302.10.00.00 Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages. - Of a kind used in the food or drink industries 3302.90.00.10 Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages. - Other - Perfume oil mixtures and blends, consisting of products ready for use as finished perfume bases 3302.90.00.90 Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages. - Other - Other 3303.00.00.10 Perfumes and toilet waters. - Perfumes 3304.10.00.00 Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations. - Lip make-up preparations 3304.99.90.20 Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations. - Other: - Other - Other - Face, hand and body creams and lotions 3305.10.00.00 Preparations for use on the hair. - Shampoos 3307.30.00.00 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties. - Perfumed bath salts and other bath preparations 3401.11.90.00 Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent. - Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: - For toilet use (including medicated products) - Other 3401.19.00.10 Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent. - Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: - Other – Surface active products and preparations, whether or not containing soap 3401.19.00.90 Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent. - Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: - Other - Other", @@ -28555,7 +28555,7 @@ "act_name": "CBSA D-Memoranda", "section": "D18-5-1", "marginal_note": "Appendix B – Excise Taxes", - "part": "", + "part": "Coding Excise and GST exemption codes in the CBSA Assessment and Revenue Management (CARM) system", "division": "", "heading": "", "text": "Excise Taxes apply to goods that are unfit for human consumption: Petroleum products, Fuel-inefficient vehicles (often referred to as Green Levy), Air Conditioning Units and Luxury Tax.\nPetroleum Products, Fuel-inefficient Vehicles and Air Conditioning Units Code Definition Purpose/Legislation Rate Type E14 Applies to fuel charges on leaded gasoline and aviation gasoline. Subsection 9 (b) of Schedule I of the Excise Tax Act Accept Rate E15 Applies to fuel charges on diesel fuel and aviation fuel, other than aviation gasoline. Section 9.1 of Schedule I of the Excise Tax Act Accept Rate E17 Applies to fuel charges on unleaded gasoline and aviation gasoline. Subsection 9 (a) of Schedule I of the Excise Tax Act Specified Z01 Applies to vehicles with a weighted average fuel consumption rating of at least 13 L but less than 14 L per 100 kilometers. Subsection 6 (1)(a) of Schedule I of the Excise Tax Act Specified Z02 Applies to vehicles with a weighted average fuel consumption rating of at least 13 but less than 14 L per 100 kilometers, and with the flat rate of the Air Conditioners Tax. Subsection 6 (1)(a) and section 7 of Schedule I of the Excise Tax Act Specified Z03 Applies to vehicles with a weighted average fuel consumption rating of at least 14 L but less than 15 L per 100 kilometers. Subsection 6 (1)(b) of Schedule I of the Excise Tax Act Specified Z04 Applies to vehicles with a weighted average fuel consumption rating of at least 14 L but less than 15 L per 100 kilometers, and with the flat rate of the Air Conditioners Tax. Subsection 6 (1)(b) and section 7 of Schedule I of the Excise Tax Act Specified Z05 Applies to vehicles with a weighted average fuel consumption rating of at least 15 L but less than 16 L per 100 kilometers. Subsection 6 (1)(c) of Schedule I of Excise Tax Act Specified Z06 Applies to vehicles with a weighted average fuel consumption rating of at least 15 L but less than 16 L per 100 kilometers, and with the flat rate of the Air Conditioners Tax. Subsection 6 (1)(c) and section 7 of Schedule I of the Excise Tax Act Specified Z07 Applies to vehicles with a weighted average fuel consumption rating of 16 L or more per 100 kilometers. Subsection 6 (1)(d) of Schedule I of the Excise Tax Act Specified Z08 Applies to vehicles with a weighted average fuel consumption rating of 16 L or more per 100 kilometers, and with the flat rate of the Air Conditioners Tax. Subsection 6 (1)(d) and section 7 of Schedule I of the Excise Tax Act Specified Z09 Applies to vehicles subject to the flat rate of the Air Conditioners Tax. Section 7 of Schedule I of the Excise Tax Act Specified\nLuxury Vehicles Code Definition Purpose/Legislation Rate Type E60 Applies when 20% of the taxable amount above $100,000 of the vehicle is excisable. Section 9 of the Select Luxury Items Tax Act . Further information can be found in Memorandum D18-4-1: Select Luxury Items Tax on Importation Accept Rate E61 Applies when 10% of the full value of the vehicle is excisable. Section 9 of the Select Luxury Items Tax Act . Further information can be found in Memorandum D18-4-1: Select Luxury Items Tax on Importation Accept Rate\nLuxury Vehicles (multiple scenarios) L-codes reflect the scenarios where Luxury Vehicles (with or without an exemption) also incur excise taxes on fuel-inefficiency and/or Air Conditioning Units. Code Definition Purpose/Legislation Rate Type L01 Applies to luxury vehicles when 20% of the taxable amount above $100,000 of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of at least 13 L but less than 14 L per 100 kilometers. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L02 Applies to luxury vehicles when 20% of the taxable amount above $100,000 of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of at least 14 L but less than 15 L per 100 kilometers. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L03 Applies to luxury vehicles when 20% of the taxable amount above $100,000 of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of at least 15 L but less than 16 L per 100 kilometers. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L04 Applies to luxury vehicles when 20% of the taxable amount above $100,000 of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of 16 L or more per 100 kilometers. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L05 Applies to luxury vehicles when 20% of the taxable amount above $100,000 of the vehicle is excisable and the vehicle is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L06 Applies to luxury vehicles when 20% of the taxable amount above $100,000 of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of at least 13 but less than 14 L per 100 kilometers, and is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L07 Applies to luxury vehicles when 20% of the taxable amount above $100,000 of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of at least 14 L but less than 15 L per 100 kilometers, and is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L08 Applies to luxury vehicles when 20% of the taxable amount above $100,000 of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of at least 15 L but less than 16 L per 100 kilometers, and is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L09 Applies to luxury vehicles when 20% of the taxable amount above $100,000 of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of 16 L or more per 100 kilometers, and is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L10 Applies to luxury vehicles when 20% of the taxable amount above $100,000 of the vehicle is excisable and the vehicle is conditionally exempt of other excise charges. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L11 Applies to luxury vehicles when 10% of the full value of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of at least 13 L but less than 14 L per 100 kilometers. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L12 Applies to luxury vehicles when 10% of the full value of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of at least 14 L but less than 15 L per 100 kilometers. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L13 Applies to luxury vehicles when 10% of the full value of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of at least 15 L but less than 16 L per 100 kilometers. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L14 Applies to luxury vehicles when 10% of the full value of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of 16 L or more per 100 kilometers. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L15 Applies to luxury vehicles when 10% of the full value of the vehicle is excisable and the vehicle is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L16 Applies to luxury vehicles when 10% of the full value of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of at least 13 L but less than 14 L per 100 kilometers, and is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L17 Applies to luxury vehicles when 10% of the full value of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of at least 14 L but less than 15 L per 100 kilometers, and is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L18 Applies to luxury vehicles when 10% of the full value of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of at least 15 L but less than 16 L per 100 kilometers, and with the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L19 Applies to luxury vehicles when 10% of the full value of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of 16 L or more per 100 kilometers, and with the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L20 Applies to luxury vehicles when 10% of the full value of the vehicle is excisable and the vehicle is conditionally exempt of other excise charges. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L21 Applies to Registered Vendors importing a vehicle that has a weighted average fuel consumption rating of at least 13 L but less than 14 L per 100 kilometers. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L22 Applies to Registered Vendors importing a vehicle that has a weighted average fuel consumption rating of at least 14 L but less than 15 L per 100 kilometers. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L23 Applies to Registered Vendors importing a vehicle that has a weighted average fuel consumption rating of at least 15 L but less than 16 L per 100 kilometers. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L24 Applies to Registered Vendors importing a vehicle that has a weighted average fuel consumption rating of 16 L or more per 100 kilometers. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L25 Applies to Registered Vendors importing a vehicle that is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L26 Applies to Registered Vendors importing a vehicle that has a weighted average fuel consumption rating of at least 13 L but less than 14 L per 100 kilometers, and is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L27 Applies to Registered Vendors importing a vehicle that has a weighted average fuel consumption rating of at least 14 L but less than 15 L per 100 kilometers, and is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L28 Applies to Registered Vendors importing a vehicle that has a weighted average fuel consumption rating of at least 15 L but less than 16 L per 100 kilometers, and is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L29 Applies to Registered Vendors importing a vehicle that has a weighted average fuel consumption rating of 16 L or more per 100 kilometers, and is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L30 Applies to Registered Vendors importing a vehicle that is conditionally exempt of other excise charges. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Free L31 Applies to a luxury vehicle imported under other specified conditions and the vehicle has a weighted average fuel consumption rating of at least 13 L but less than 14 L per 100 kilometers. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L32 Applies to a luxury vehicle imported under other specified conditions and the vehicle has a weighted average fuel consumption rating of at least 14 L but less than 15 L per 100 kilometers. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L33 Applies to a luxury vehicle imported under other specified conditions and the vehicle has a weighted average fuel consumption rating of at least 15 L but less than 16 L per 100 kilometers. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L34 Applies to a luxury vehicle imported under other specified conditions and the vehicle has a weighted average fuel consumption rating of 16 L or more per 100 kilometers. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L35 Applies to a luxury vehicle imported under other specified conditions and the vehicle is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L36 Applies to a luxury vehicle imported under other specified conditions and the vehicle has a weighted average fuel consumption rating of at least 13 L but less than 14 L per 100 kilometers, and is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L37 Applies to a luxury vehicle imported under other specified conditions and the vehicle has a weighted average fuel consumption rating of at least 14 L but less than 15 L per 100 kilometers, and is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L38 Applies to a luxury vehicle imported under other specified conditions and the vehicle has a weighted average fuel consumption rating of at least 15 L but less than 16 L per 100 kilometers, and is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L39 Applies to a luxury vehicle imported under other specified conditions and the vehicle has a weighted average fuel consumption rating of 16 L or more per 100 kilometers, and is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L40 Applies to a luxury vehicle imported under other specified conditions and the vehicle is conditionally exempt of other excise charges. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Free", @@ -28573,7 +28573,7 @@ "act_name": "CBSA D-Memoranda", "section": "D18-5-1", "marginal_note": "Appendix C – Excise Exemptions and Other Excise Codes", - "part": "", + "part": "Coding Excise and GST exemption codes in the CBSA Assessment and Revenue Management (CARM) system", "division": "", "heading": "", "text": "Excise Exemptions Code Definition Purpose/Legislation Rate Type E66 Applies to Registered Vendors importing luxury vehicles. Subsection 21(1) of the Select Luxury Items Tax Act . Information can also be found in Memorandum D18-4-1: Select Luxury Items Tax on Importation Free E69 Applies to other exemptions found in the Select Luxury Items Tax Act that are not covered under code E66. Select Luxury Items Tax Act Free E87 Applies to the exemption of payable excise taxes on goods imported per conditions set out in the Excise Tax Act relating to Schedule III of that Act. Schedule III of the Excise Tax Act Free E88 Applies to the exemption of payable excise on goods imported by manufacturers operating under an “E” license. X2.1 Licences memoranda – Excise Taxes and Special Levies Memoranda Series of the CRA Free E89 Applies to the exemption of payable excise on goods imported by wholesalers operating under an “W” license. X2.1 Licences memoranda – Excise Taxes and Special Levies Memoranda Series of the CRA Free E90 Applies to goods on which excise duties or taxes are non-applicable based on a condition listed in a relevant Act or Regulation. CBSA-constructed code for goods that don't fall under any of conditions set out within the Excise acts and thus are excise free, based on the good itself. Note: Goods could also be put under C00 if it is an option provided in the drop-down list. Free E91 Applies to the exemption of payable excise duties on ships’ stores imports. Schedule of Ships’ Stores Regulations Free E93 Applies when the excise charges are paid directly to the Canada Revenue Agency. CBSA-constructed code for goods where the importer remits the payable excise directly to the Canada Revenue Agency. Non-applicable\nOther Excise Codes These codes exist to account for specific scenarios not applicable elsewhere. As the circumstances behind each code are unique, any details regarding usage particularities are noted below. Code Definition Purpose/Legislation Rate Type E00 Applies to the conversion of pre-CARM Customs Accounting Declarations, as declared. CBSA created code for situations where an Excise Code is mandated on a CAD but was not used on a declared B3. Accept Rate* *Enter calculated amount owing in Excise Tax field E70 Applies to goods containing the definition of “subject to customs duty based on excise duty” in the Customs Tariff . In 2023, based on a review of the interpretation of HS classification descriptions containing \"Subject to customs duty based on excise duty\", it has been determined that the goods imported under those specific classifications contain an excisable good of which its excise duties are to be applied. Accept Rate* *Enter calculated amount owing in Excise Duty field", @@ -28591,7 +28591,7 @@ "act_name": "CBSA D-Memoranda", "section": "D18-5-1", "marginal_note": "Appendix D – GST Exemption Codes", - "part": "", + "part": "Coding Excise and GST exemption codes in the CBSA Assessment and Revenue Management (CARM) system", "division": "", "heading": "", "text": "Code Definition Purpose/Legislation Rate Type 11 Applies to the conversion of pre-CARM Customs Accounting Declarations, as declared. CBSA created code for situations where a GST exemption code is needed and applicable on a CAD for conversion purposes of a declared B3. Free 48 Applies to prescribed publications imported by mail or courier by a non-resident registered person. Publication Supplied by a Non-resident Registrant Regulations (GST/HST) Free 49 Applies to money or certificates or other documents deemed a financial instrument. Section 10 of Schedule VII of the Excise Tax Act . Free 51 Applies to goods that are classified under Heading numbers 98.01 to 98.07, 98.10 to 98.12, 98.15 and 98.16 of the Customs Tariff . It does not, however, apply to goods classified under 9804.30.00. Section 1 of Schedule VII of the Excise Tax Act . Free 52 Applies to medals, trophies and other prizes won outside of Canada, that are bestowed, received, or accepted for heroic deeds, valour or distinction. This exemption code does not apply to usual merchantable goods that are won outside Canada in competitions. Section 2 of Schedule VII of the Excise Tax Act . Free 53 Applies to printed matter imported for the promotion of tourism. Section 3 of Schedule VII of the Excise Tax Act . Free 54 Applies to donated goods imported by a charity or public institution in Canada. Section 4 of Schedule VII of the Excise Tax Act . Free 55 Applies to goods supplied by a non-resident for goods in need of repair or replacement and under warranty. Section 5 of Schedule VII of the Excise Tax Act . More information can be found in Memorandum D8-2-10: Goods returning to Canada having been repaired outside of Canada . Free 56 Applies to prescription drugs and biologicals. Part I of Schedule VI of the Excise Tax Act . Free 57 Applies to medical and assistive devices. Part II and Part II.1 of Schedule VI of the Excise Tax Act . Free 59 Applies to food and beverages for human consumption (Basic Groceries). Part III of Schedule VI of the Excise Tax Act . Free 60 Applies to goods related to agriculture and fishing as enumerated in Part IV of Schedule VI of the Excise Tax Act , not including property provided in Section 10 of that Part. Part IV of Schedule VI of the Excise Tax Act Free 61 Applies to goods related to agriculture and fishing provided in the Schedule of the Agriculture and Fishing Property (GST/HST) Regulations , not including fishing boats for use in the commercial fisheries. Agriculture and Fishing Property (GST/HST) Regulations Free 62 Applies to fishing boats purchased for the use in commercial fisheries pursuant to Section 10 of Part IV of Schedule VI of the Excise Tax Act . Section 10 of Part IV of Schedule VI of the Excise Tax Act . Free 64 Applies to supplies imported for the use of constructing an international bridge or tunnel crossing the boundary between Canada and the United States. Section 2 of Part VIII of Schedule VI of the Excise Tax Act . Free 65 Applies to goods sent to a recipient in Canada by mail or courier, the value of which is normally not more than $20, provided they are not prescribed goods enumerated in the Mail and Courier Imports (GST/HST) Regulations . Mail and Courier Imports (GST/HST) Regulations Free 66 Applies to goods prescribed under the Non-taxable Imported Goods (GST) Regulations . Non-taxable Imported Goods (GST) Regulations Free 67 Applies to goods imported for use by foreign representatives and official use of diplomatic missions, consular posts and international organizations. More information can be found in Subsection 4 (2) of the Foreign Missions and International Organizations Act Free 69 Applies to goods imported by Visiting Forces. More information can be found in the Visiting Forces Act and in Memorandum D21-4-3: Visiting Forces Personnel – Tariff Item No. 9827.00.00 Free 71 Applies to supplies made to and by the provincial government of Alberta. More information can be found on the CRA ’s GST / HST information for governments and diplomats webpage, linked below. Free 73 Applies to supplies made to and by the provincial government of Manitoba. More information can be found on the CRA ’s GST / HST information for governments and diplomats webpage, linked below. Free 80 Applies to supplies made to and by the provincial government of Saskatchewan. More information can be found on the CRA ’s GST / HST information for governments and diplomats webpage, linked below. Free 81 Applies to supplies made to and by the territorial government of the Northwest Territories. More information can be found on the CRA ’s GST / HST information for governments and diplomats webpage, linked below. Free 82 Applies to supplies made to and by the territorial government of the Yukon. More information can be found on the CRA ’s GST / HST information for governments and diplomats webpage, linked below. Free 99 Combined casual/commercial entries – additional GST CBSA code to remove the duplicate GST on specific importations where HST is also applied. Free", @@ -28609,7 +28609,7 @@ "act_name": "CBSA D-Memoranda", "section": "D18-5-1", "marginal_note": "Appendix E – Code Removals", - "part": "", + "part": "Coding Excise and GST exemption codes in the CBSA Assessment and Revenue Management (CARM) system", "division": "", "heading": "", "text": "Excise Codes Code Title Reasoning E06 Matches No longer excisable. E20 LVS accept rate This code was created for the purposes of the Legacy System CCS and is not needed in CARM. E21 Cigars Removed as it is redundant with E07, which provides the specified rates per thousand as intended by the CRA . CARM allows for decimal numbers with the MIL unit of measure, ensuring that even if less than 1000 cigars are imported, they can be declared accurately. E27 Manufactured Tobacco (New Brunswick) Manufactured tobacco is accounted for elsewhere. E30 Manufactured Tobacco (Ontario) Manufactured tobacco is accounted for elsewhere. E46 Liquid vaping products (ml) This code was created for the purposes of the Legacy System CCS and is not needed in CARM. E47 Solid vaping products (g) This code was created for the purposes of the Legacy System CCS and is not needed in CARM. E48 Additional vaping duty - Specified provinces or territories This code was created for the purposes of the Legacy System CCS and is not needed in CARM. E50 Cannabis flower – federal flat rate Cannabis Excise Codes (E-codes) have been removed to group them under the new Cannabis Codes (C-codes) for ease of reference and consistency. The C-codes also provide for multiple scenarios that encompass both Federal and Additional (provincial) excise duties that apply. E51 Cannabis trim – federal flat rate Cannabis Excise Codes (E-codes) have been removed to group them under the new Cannabis Codes (C-codes) for ease of reference and consistency. The C-codes also provide for multiple scenarios that encompass both Federal and Additional (provincial) excise duties that apply. E52 Cannabis seed – federal flat rate Cannabis Excise Codes (E-codes) have been removed to group them under the new Cannabis Codes (C-codes) for ease of reference and consistency. The C-codes also provide for multiple scenarios that encompass both Federal and Additional (provincial) excise duties that apply. E53 Cannabis seedling – federal flat rate Cannabis Excise Codes (E-codes) have been removed to group them under the new Cannabis Codes (C-codes) for ease of reference and consistency. The C-codes also provide for multiple scenarios that encompass both Federal and Additional (provincial) excise duties that apply. E54 Cannabis – federal ad valorem rate Cannabis Excise Codes (E-codes) have been removed to group them under the new Cannabis Codes (C-codes) for ease of reference and consistency. The C-codes also provide for multiple scenarios that encompass both Federal and Additional (provincial) excise duties that apply. E55 Canada Provincial exempt excise duty tax Cannabis Excise Codes (E-codes) have been removed to group them under the new Cannabis Codes (C-codes) for ease of reference and consistency. The C-codes also provide for multiple scenarios that encompass both Federal and Additional (provincial) excise duties that apply. E56 Cannabis Oil – federal flat rate Cannabis Excise Codes (E-codes) have been removed to group them under the new Cannabis Codes (C-codes) for ease of reference and consistency. The C-codes also provide for multiple scenarios that encompass both Federal and Additional (provincial) excise duties that apply. E57 Cannabis Oil – flat rate additional Cannabis Excise Codes (E-codes) have been removed to group them under the new Cannabis Codes (C-codes) for ease of reference and consistency. The C-codes also provide for multiple scenarios that encompass both Federal and Additional (provincial) excise duties that apply. E62 Applies when 20% of the taxable amount above $100,000 of the aircraft is excisable. Luxury Tax on subject aircraft and vessels has been removed effective November 5, 2025 . E63 Applies when 10% of the full value of the aircraft is excisable. Luxury Tax on subject aircraft and vessels has been removed effective November 5, 2025 . E64 Applies when 20% of the taxable amount above $250,000 of the vessel is excisable. Luxury Tax on subject aircraft and vessels has been removed effective November 5, 2025 . E65 Applies when 10% of the full value of the vessel is excisable. Luxury Tax on subject aircraft and vessels has been removed effective November 5, 2025 . E67 Applies to Tax Certificates used when importing luxury items. Luxury Tax on subject aircraft and vessels has been removed effective November 5, 2025 . E68 Applies to Special Import Certificates used when importing luxury items. Luxury Tax on subject aircraft and vessels has been removed effective November 5, 2025 . E80 Imported by a VPL This code was created for the purposes of the Legacy System CCS and is not needed in CARM. E81 Vaping product drug This code was created for the purposes of the Legacy System CCS and is not needed in CARM. E82 Personal importation within the prescribed limit This code was created for the purposes of the Legacy System CCS and is not needed in CARM. E85 Goods listed in tariff item 9804.30.00 in the Customs Tariff . As per consultation with CRA , this E-code does not apply to excisable goods. E86 Goods listed in Section I of Part VII of Schedule III of the Excise Tax Act . As per consultation with CRA , this E-code no longer applies. E94 Other imported goods covered by an order-in-council (OIC) CARM's logic is set up so that, if there is an active OIC in the system, based on how it is inputted into the CAD, the system will automatically remit the excise. Therefore, this E-code has been removed. E95 Imported goods qualifying under other exemption As per consultation with CRA , this E-code no longer applies. E96 Goods imported by provincial governments of Alberta, New Brunswick, Saskatchewan, Yukon, and Northwest Territories As per consultation with CRA , this E-code no longer applies as excise exemptions are accounted for under other excise codes. E97 Goods imported by diplomats This E-code is not required as OICs for Diplomats are in place and Tariff Item 9808.00.00 provides relief as well. E98 Goods imported by certified public hospital As per consultation with CRA , this E-code no longer applies. E99 Goods imported by municipalities As per consultation with CRA , this E-code no longer applies.\nGST exemption codes Code Title Reasoning 2 LVS Accept Rate This code was used for Legacy System issues. Does not apply in CARM. 17 Exemption code 49 to resolve system problem This code was used for Customs Commercial System issues. Does not apply in CARM. 50 Computer Carrier Remission Order 85-277 Remission Orders are uploaded in CARM with specific instructions to relieve taxes, which makes this code unnecessary. 63 Goods for Governor General Section 1, Part VIII, Schedule VII Removed as per the Excise Tax Act , there is no longer a Part VIII in Schedule VII. 68 Goods for diplomatic missions consular posts Code removed as it has been combined with GST exemption code 67. 70 Goods for the exclusive use of the visiting forces Code removed as it has been combined with GST exemption code 69. 72 Goods for the use of the government of BC Code has been removed as according to the CRA , GST must be charged upon importation, and the government may be eligible to apply to recover the GST paid. More information can be found on the CRA ’s GST / HST information for governments and diplomats webpage, linked below. 74 Goods for the use of the government of NFLD Code has been removed as according to the CRA , GST must be charged upon importation, and the government may be eligible to apply to recover the GST paid. More information can be found on the CRA ’s GST / HST information for governments and diplomats webpage, linked below. 75 Goods for the use of the government of New Brunswick Code has been removed as according to the CRA , GST must be charged upon importation, and the government may be eligible to apply to recover the GST paid. More information can be found on the CRA ’s GST / HST information for governments and diplomats webpage, linked below. 76 Goods for the use of the government of Nova Scotia Code has been removed as according to the CRA , GST must be charged upon importation, and the government may be eligible to apply to recover the GST paid. More information can be found on the CRA ’s GST / HST information for governments and diplomats webpage, linked below. 77 Goods for the use of the government of Ontario Code has been removed as according to the CRA , GST must be charged upon importation, and the government may be eligible to apply to recover the GST paid. More information can be found on the CRA ’s GST / HST information for governments and diplomats webpage, linked below. 78 Goods for the use of the government of PEI Code has been removed as according to the CRA , GST must be charged upon importation, and the government may be eligible to apply to recover the GST paid. More information can be found on the CRA ’s GST / HST information for governments and diplomats webpage, linked below. 79 Goods for the use of the government of Quebec Code has been removed as according to the CRA , GST must be charged upon importation, and the government may be eligible to apply to recover the GST paid. More information can be found on the CRA ’s GST / HST information for governments and diplomats webpage, linked below. 83 Goods previously imported subject to full GST and now reimported Code is being removed as this is already captured under GST code 66. 84 Exempt conditionally Schedule VII, Section 9 As per the information found in Section 9 of Schedule VII of the Excise Tax Act , the Note referenced no longer exists. 85 Goods for the use of the government of Nunavut Code has been removed as according to the CRA , GST must be charged upon importation, and the government may be eligible to apply to recover the GST paid. More information can be found on the CRA ’s GST / HST information for governments and diplomats webpage, linked below.", @@ -28627,7 +28627,7 @@ "act_name": "CBSA D-Memoranda", "section": "D18-5-1", "marginal_note": "References", - "part": "", + "part": "Coding Excise and GST exemption codes in the CBSA Assessment and Revenue Management (CARM) system", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable legislation\n- Agriculture and Fishing Property (GST/HST) Regulations\n- Customs Tariff\n- Excise Tax Act\n- Excise Act\n- Excise Act, 2001\n- Excise Duties on Cannabis Regulations\n- Foreign Missions and International Organizations Act\n- Mail and Courier Imports (GST/HST) Regulations\n- Non-taxable Imported Goods (GST/HST) Regulations\n- Publication Supplied by a Registrant (GST/HST) Regulations\n- Select Luxury Items Tax Act\n- Ships’ Stores Regulations\n- Visiting Forces Act\nRelated D memoranda\n- Memorandum D21-4-3: Visiting Forces Personnel - Tariff Item No. 9827.00.00\n- Memorandum D8-2-10: Goods returning to Canada having been repaired outside of Canada\n- Memorandum D18-4-1: Select Luxury Items Tax on Importation\n- Memorandum D18-3-2: Excise Duty Framework for Vaping Products\n- D17 - Accounting and Release Procedures D Memoranda Series\nIssuing office\nTrade Policy Division Trade and Anti-dumping Directorate Commercial and Trade Branch", @@ -28645,7 +28645,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-1-1", "marginal_note": "On this page", - "part": "", + "part": "1 — Food, Plants, Animals and Related Products", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Guidelines\n- Appendix\n- References\n- Contact us", @@ -28663,7 +28663,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-1-1", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "1 — Food, Plants, Animals and Related Products", "division": "", "heading": "", "text": "This memorandum has been updated to reflect:\n- The CFIA ’s Shipborne Dunnage Program that came into force on November 6, 2023\n- Minor editorial changes", @@ -28681,7 +28681,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-1-1", "marginal_note": "Guidelines", - "part": "", + "part": "1 — Food, Plants, Animals and Related Products", "division": "", "heading": "", "text": "1. This memorandum contains the guidelines that apply to commercial and non-commercial importations of food, plants, animals (FPA) and related products as regulated by the Canadian Food Inspection Agency (CFIA).\nScope\n2. Food, plants and animals and related products include:\n- Animal feed\n- Animal and plant pathogens, including microorganisms and biological material\n- Fertilizers, fertilizer-pesticide combination products, soil supplements and growing media\n- Fish, seafood and fish products\n- Fresh fruits and vegetables\n- Grains, seeds, and nuts\n- Live animals including: terrestrial animals aquatic animals (including gametes and germplasm) animal semen and embryos hatching eggs honey bees\n- Pet food and treats\n- Plants and plant products\n- Processed fruits and vegetables, and maple products\n- Products and by-products of animal origin including: meat and meat products, including glands and organs (edible and inedible) eggs and egg products milk and milk products honey, beeswax and propolis hides, skins, feathers, wool and trophies manure rendered animal meals and rendered animal fats animal carcasses, parts and derivatives aquatic animal carcasses, parts of carcasses and offal animal samples (tissues, blood, feces, etc.)\n- Roots, bulbs and tubers and other plant matter for propagation\n- Soil and related matter\n- Wood and wood products\n3. This memorandum also applies to items that are infested or contaminated with CFIA -regulated matter, such as soil, pests, blood, feces and organic matter.\n4. The importation or exportation of FPA and related products may also be regulated by other government departments such as Environment and Climate Change Canada (ECCC), Fisheries and Oceans Canada (DFO), and Global Affairs Canada (GAC). Information on these requirements is not included in this memorandum, but can be found in the following CBSA memoranda:\nECCC : Memorandum D19-7-1: Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) .\nDFO : Memorandum D19-8-5: Import Prohibitions and Requirements for Commercial Importers of Aquatic Species and for Travellers under the Aquatic Invasive Species Regulations.\nGAC : Memorandum D19-10-2: Export and Import Permits Act (Importations) and Memorandum D10-18-1: Tariff Rate Quotas .\n5. In addition, although the importation of human pathogens is not regulated by the CFIA , there are pathogens that are both human and animal (zoonotic) and these are regulated by both the CFIA and the Public Health Agency of Canada (PHAC). PHAC is responsible for the administration of certain provisions of the Health of Animals Act and Health of Animals Regulations . It issues import permits and transfer authorizations for most terrestrial animal pathogens (excluding aquatic animals, bees, invertebrates and pathogens that cause emerging or foreign animal diseases). For more information consult the PHAC Laboratory Safety and Biosecurity website and Memorandum D19-9-4: Importation and Exportation of Pathogens and Toxins .\nResponsibilities of the CBSA and the CFIA\n6. The CFIA is responsible for establishing the policies that govern the import, export and in-transit movement of FPA and related products.\n7. In 2003, the CBSA assumed responsibility for the initial import inspection services in respect of the acts and regulations administered by the CFIA to the extent that they are applicable at Canadian border points. The CFIA retains responsibility for the enforcement of the CFIA acts and regulations to the extent that they apply within Canada and at its National Import Service Centre (NISC).\n8. In 2005, the CBSA and the CFIA signed an umbrella memorandum of understanding (MOU), which outlines the administrative and operational roles and responsibilities of the two agencies as they apply at the border with respect to the import, export and in-transit movement of FPA and related products.\n9. CBSA officers are designated to enforce the provisions of the above CFIA acts and their associated regulations under section 9 (2) (b) of the Canada Border Services Agency Act .\nCFIA import requirements\n10. FPA and related products brought into Canada can carry harmful animal and plant diseases, plant pests, microorganisms, viruses, fungi and/or bacteria or may be invasive species, which can pose serious risks to Canada's environment, economy, agricultural sector, natural resources, and the health of Canadians.\n11. In order to help mitigate the risks of introducing threats into Canada, the CFIA has established prohibitions, restrictions, controls, and/or limits on the importation of FPA and related products from around the world. In some cases, import documentation such as licences, permits, certificates and/or other documents or information are required in order for the goods to be eligible to enter Canada.\n12. Any required licences, permits, certificates and any other required import documentation must be obtained prior to arrival of the goods in Canada.\n13. All required import documentation must be authentic, legible, complete, and, where required, signed by the appropriate authority.\n14. Complete and current import requirements for CFIA -regulated products can be found by consulting the CFIA 's Automated Import Reference System (AIRS) . AIRS is an automated reference tool that uses a question and answer approach to guide the user through a series of questions about the Harmonized System (HS) codes, product description, genus or species, origin, destination, end use and miscellaneous qualifiers of the product they wish to import. Please be aware that import requirements can change on a daily basis due to emerging threats.\nAdditional information on using AIRS can be found in the Appendix of this memorandum.\n15. In order to respond to emerging situations (e.g. disease outbreaks), the CFIA may impose new requirements or restrictions on FPA and related products entering Canada that supersede the instructions in AIRS . The CBSA will enforce these new restrictions/requirements as required at Canadian border points of entry.\n16. Clients wishing to receive email notifications regarding updates to CFIA import policies and AIRS , including system outages, can do so by subscribing through the CFIA ’s email subscription website.\n17. CFIA import permits can be requested by completing the appropriate permit application form(s) available on the CFIA ’s website . The CFIA ’s Centre for Administration (CoA) can also be contacted for further assistance with obtaining these permits.\nCentre of Administration E-mail: Permission@inspection.gc.ca Telephone: 1-800-442-2342 or 613-773-2342\nCFIA 's National Import Service Centre (NISC)\n18. To simplify and enhance the import process, the CFIA established the NISC as a single-point contact for information and advice concerning CFIA import requirements. Clients seeking information or assistance related to CFIA import requirements or restrictions can contact the CFIA 's NISC at:\nBy email or facsimile 7 days a week, including statutory holidays: 7:00 am to 3am (EST) Email: cfia.nisc-csni.acia@inspection.gc.ca Facsimile: 1-905-795-9658 By telephone Monday to Friday, excluding statutory holidays : 7 am to 11 pm (EST) 1-800-835-4486 or 1-877-493-0468 (Canada or U.S.A.) 1-289-247-4099 (Local calls and all other countries)\nStatutory holidays New Year's Day Good Friday Easter Monday Victoria Day Canada Day Civic Holiday Labour Day National Day for Truth and Reconciliation Thanksgiving Remembrance Day Christmas Day Boxing Day\n19. The CFIA ’s NISC is responsible for reviewing import documentation for certain FPA and related goods entering Canada and then returning a release recommendation either electronically to the CBSA , or by fax directly to the client on a CFIA 5272, Request for Documentation Review form . Further information can be found at the CFIA ’s website: Document Procedures for the National Import Service Centre (NISC)\nTraveller importations\n20. Travellers are required by law to declare any FPA and related products that they are bringing into Canada. Failure to declare goods can result in forfeiture, monetary penalties, and/or prosecution. The Agriculture and Agri-food Administrative Monetary Penalties Act is used to address traveller non-compliance when a person fails to present FPA goods, fails to present prescribed documentation for FPA goods upon entry into Canada, or attempts to illegally import FPA goods. See paragraph 77 of this memorandum for further information on monetary penalties.\n21. Travellers are also responsible for ensuring that their goods comply with the requirements of all government departments and agencies prior to importation of the goods into Canada, including obtaining any required import documentation prior to arrival of the goods at the border.\n22. Travellers can consult the CFIA ’s website for general information on CFIA requirements for importing FPA and related products into Canada and visit CBSA ’s Food, plant and animal inspection website for additional import requirements and information.\n23. Complete and current CFIA import requirements can be found by consulting the CFIA ’s AIRS . Please be advised that the import requirements can change on a daily basis due to emerging threats .\nAdditional information on using AIRS can be found in the Appendix of this memorandum.\nCommercial importations\n24. Importers or the person in possession, or care and control of the goods are responsible for ensuring that their goods comply with the requirements of all government departments and agencies prior to importation into Canada.\n25. All commercial importations must be reported to the CBSA at the first point of arrival in Canada in accordance with CBSA D3-series memoranda . Release from CBSA control can be obtained by following the release and accounting procedures outlined in CBSA D17-series memoranda .\n26. Under certain conditions, as described in CBSA D3-series memoranda , shipments may be allowed to move inland, in-bond, where formal release procedures will be followed and compliance with the requirements of other government departments verified.\nNote : When the AIRS recommendation is \"Refer to CFIA — Veterinary Inspection\", approval from the CFIA veterinarian must be received before any movement of animals or goods is permitted into Canada.\n27. For Electronic Data Interchange (EDI) transmissions, importers/brokers and the CBSA will receive an electronic notification of the CFIA ’s recommendation via the CBSA ’s Accelerated Commercial Release Operations Support System (ACROSS). For paper submissions requiring documentation review by the CFIA ’s NISC , a completed CFIA 5272, Request for Documentation Review form along with any CFIA -required import documentation must be submitted to the NISC for review. A customs transaction number is mandatory for all import requests and must appear on the CFIA 5272 form.\n28. The 5272 form will be stamped and returned by the NISC to inform importers/brokers of the CFIA ’s recommendation. The stamped 5272 along with all CFIA required import documentation must be presented to the CBSA as a part of the release package.\n29. All documentation submitted to the CBSA must be true, accurate and complete, and may require taxonomic names to be provided (e.g. for aquatic animals). Importers and brokers are advised that incomplete or missing documentation may result in delays, refusal and/or administrative monetary penalties (see paragraph 78 ).\nNote: For plants, animals, and microorganisms, instructions for completing the commodity description field on the commercial invoice are found in Appendix A of Memorandum D1-4-1: CBSA Invoice Requirements .\n30. Where applicable, commercial and traveller importations must also meet the CFIA ’s labelling requirements. The CFIA regulates packaging, labelling, composition, and net quantity requirements for most foods under the following Acts and their associated regulations:\n- Safe Food for Canadians Act\n- Food and Drugs Act (as it relates to food)\n- Health of Animals Act\nThe CBSA assists the CFIA with the administration of these Acts, through the detection and notification of possible infractions.\nImplementation of the CBSA Single Window Initiative (SWI)\n31. The CBSA has implemented the Single Window EDI service option – the Integrated Import Declaration (IID) as the primary method of obtaining commercial release of CFIA -regulated goods.\n32. SWI ’s IID allows for the provision of licence, certificate, permit and other import documentation information submitted via the Digital Image Functionality and/or as dematerialized information.\n33. For more information on the SWI IID , please refer to the CBSA ’s Single Window Initiative website . The Electronic Commerce Client Requirements Document (ECCRD) provides technical and system requirements information.\nIn-transit shipments\n34. For the purposes of this memorandum, \"in-transit\" is defined as the movement of foreign goods through Canadian territory from a point outside Canada to another foreign point.\n35. The CBSA may authorize the in-transit movement of CFIA -regulated commodities under the following conditions:\n- (a) CBSA reporting requirements have been met as outlined in CBSA D3-series memoranda\n- (b) the goods meet all CFIA requirements\n- (c) the goods are transported by a CBSA -bonded carrier\n36. CFIA requirements for in-transit shipments can be determined by consulting AIRS under the “in-transit through Canada” option. Where this option is not available, the shipment must meet CFIA import requirements as listed in AIRS .\nCanadian goods returning to Canada\n37. CFIA -regulated goods returning to Canada after being imported to another country must meet all CFIA requirements.\n38. CFIA requirements for Canadian goods returning to Canada can be determined by consulting AIRS under the “Canadian goods returning to Canada” option. Where this option is not available, the goods must meet CFIA import requirements as listed in AIRS .\nInadmissible goods\n39. Goods that have been imported in contravention of CFIA legislation may be:\n- seized and deemed forfeit to the Crown\n- ordered removed from Canada\n- exported from Canada, unless subject to any other restriction\n- abandoned by the importer or the person in possession, or care and control of the goods, to the Crown in accordance with section 36 of the Customs Act\nNote : In some cases, the CBSA or the CFIA may order the goods treated prior to removal.\n40. Where an importer or the person in possession, care and control of the goods fails to remove goods that have been ordered removed from Canada within the specified time period, the goods become forfeit to the crown.\n41. Seized, abandoned or forfeited goods will be dealt with in accordance with the legislation that controls, regulates or prohibits the importation of the commodity.\n42. Importers or the person in possession, or care and control of the goods are responsible for all costs associated with the removal, treatment, storage and/or disposal of seized, abandoned or forfeited goods under CFIA legislation or the Customs Act .\n43. Goods that are abandoned or forfeited to another government department remain the responsibility of that department.\nWood Packaging Material (WPM)\n44. Wood packaging material (WPM) is defined as wood or wood products used in supporting, protecting or carrying a commodity, and includes dunnage. All ship borne dunnage within a container, on a flat-rack etc. that is not bracing cargo on the ship's deck is considered WPM .\n45. The CFIA regulates the entry of WPM into Canada in accordance with the International Standards for Phytosanitary Measures ‘Regulation of Wood Packaging Material in International Trade’ 2009 ( ISPM 15 ) as endorsed by the International Plant Protection Convention (IPPC).\n46. WPM from all countries, except the continental United States (U.S.), entering Canada must meet the following CFIA import requirements:\n- In all instances the WPM must be free from live wood-boring pests and signs of live wood-boring pests and either\n- The WPM must bear a valid IPPC mark that: is legible, permanent, non-transferrable and conforms to the standards set out in ISPM 15 indicates the two-letter country code for the country in which the wood packaging material was produced indicates the official certification number issued to the facility producing the compliant wood packaging material indicates the two-letter code for the treatment carried out, indicating treatment by an approved method Or\n- The WPM must be accompanied by a valid phytosanitary certificate indicating treatment by an approved method.\nNote : Phytosanitary certificates are not accepted from China, but are still acceptable from Hong Kong, Macao and Taiwan.\n47. Any WPM found to be non-compliant with the CFIA entry requirements is inadmissible to Canada and will be ordered removed from Canada.\n48. Under certain, limited conditions, shipments containing a minor amount of non-compliant WPM may either: (a) be deconsolidated, or (b) have the non-compliant WPM separated from the associated cargo and replaced with compliant WPM . Once the non-compliant WPM is removed and arrangements have been made for its disposal in accordance with CFIA regulations, the shipment will be eligible for release into Canada, providing the shipment also meets all other Canadian import requirements.\n49. The option to deconsolidate or separate is only available at the discretion of the CBSA port of entry and is contingent upon the nature of the non-compliance and the capacity of the port of entry facilities to handle deconsolidation or separation. Deconsolidation or separation is never an option when there are live wood-boring pests or signs of live wood-boring pests.\n50. Any WPM found with live wood-boring pests or signs of live wood-boring pests will be contained and sealed to prevent the risk of pest escape, ordered treated and removed from Canada. Treatment is only to prevent the risk of pest escape while awaiting and during removal from Canada, and does not render the shipment compliant with ISPM 15 or CFIA entry requirements for WPM .\n51. Ship borne dunnage is wood carried on a marine vessel, used to secure or support a commodity, but does not remain with the commodity. As of November 6th, 2023 , the new CFIA Shipborne Dunnage Program allows operators to apply to the program in order to be authorized to discharge dunnage at CFIA approved designated terminals. A list of the CFIA designated terminals where dunnage may be discharged for quick disposal or processing can be found in Appendix 2 of the D-98-08: Entry Requirements for Wood Packaging Material into Canada .\n52. Shipborne dunnage that is not part of the CFIA Shipborne Dunnage program regardless of any ISPM 15 markings, treatment or certificates must:\n- remain on the vessel or, if offloaded temporarily, be put back on the vessel Or\n- be stored in sealed containers that prevent the escape of pests and transported for disposal or processing at a CFIA -approved disposal or processing facility, subject to CBSA approval and where CFIA -approved facilities exist And\n- cannot be discharged at non- CFIA approved terminals\n53. All costs associated with the storage, separation, treatment, removal, and/or disposal of non-compliant WPM or dunnage are the responsibility of the importer or person in possession, or care and control of the goods pursuant to section 44 of the Plant Protection Act .\n54. For current, detailed information on the entry requirements for WPM , IPPC marks, Phytosanitary certificates, and dunnage, and to ensure compliance, always refer to CFIA Directive D-98-08: Entry Requirements for Wood Packaging Material into Canada .\nGoods contaminated with soil\n55. Canada has a “no tolerance” policy for foreign soil, and therefore anything more than a fine film of dust left by dirty wash water or accumulated during transport is considered to be contamination with soil. Any visible film, patch or clump of mud, dirt or organic matter (e.g., manure or blood) on or in the goods or conveyance beyond a fine film of dust constitutes the presence of soil and renders the goods/conveyance non-compliant.\n56. Any goods found to be contaminated with soil are inadmissible and will be ordered removed from Canada. This includes non- FPA products such as used vehicles, farm equipment, conveyances, and personal effects such as hiking boots, gardening tools and bicycles.\n57. Under exceptional circumstances, the CBSA may authorize treatment of the goods or conveyance at a CFIA -approved cleaning facility, bonded under the Customs Act . The goods must then be re-inspected by the CBSA before being authorized to enter Canada. The decision to allow the goods or conveyance to be treated is at the discretion of the border services officer and is based on a combination of the following factors:\n- Amount of soil present (level of contamination)\n- Availability of either a CFIA -approved treatment facility within the immediate urban environment or mobile treatment facility to come to the port of entry\n- Ease of containment and transport\n- Operational capacity of the port of entry\n- Shape, surface and texture of goods\n- Health and safety concerns\n58. All costs associated with the storage, treatment and/or removal of goods contaminated with soil are the responsibility of the importer or person in possession, or care and control of the goods pursuant to section 44 of the Plant Protection Act and section 60 of the Health of Animals Act .\n59. For further information on CFIA import requirements for goods contaminated with soil, please refer to CFIA Directive D-95-26: Phytosanitary requirements for soil and soil-related matter, and for items contaminated with soil and soil-related matter .\nLive animals\n60. Live animals that require an inspection by a CFIA veterinarian or the CBSA are inspected at the first point of arrival in Canada . Live Animals requiring CFIA veterinary inspection at the border are indicated in AIRS as \"Refer to CFIA – Veterinary Inspection\". Those requiring CBSA inspection are identified in AIRS as “ CBSA Inspection”.\n61. Where CFIA veterinary inspection is indicated as a requirement, travellers/importers are to contact the CFIA Animal Health Office closest to the port of entry into Canada prior to arrival to arrange for a veterinary inspection appointment. The results from the CFIA inspection must be made available to the CBSA before the animals can be released into Canada.\n62. Live animals imported into Canada must be handled and transported in a humane manner that prevents injury and unnecessary suffering. Any suspected humane transport issues or instances where the animal appears to be downed, injured, sick or unhealthy will be referred to a CFIA veterinarian. Information on the requirements for the humane transport of animals can be found in the Health of Animals Regulations .\n63. All costs associated with the storage, removal, and/or disposal of non-compliant live animals are the responsibility of the importer or person in possession, or care and control of the goods.\nEmpty conveyances entering Canada after transporting live terrestrial animals\n64. Empty conveyances entering Canada after transporting live terrestrial animals in a foreign country must have been cleaned in accordance with the Health of Animals Regulations . Non-compliant conveyances will be refused entry into Canada.\nAquatic animals (live or dead)\n65. Traveller/commercial imports of susceptible species listed in Schedule III of the Health of Animals Regulations generally require a CFIA import permit and other documentation as outlined in AIRS in order to enter Canada.\n66. Under the Health of Animals Regulations there are additional information requirements that must be declared upon entry, including the scientific or taxonomic names for finfish, crustaceans, and molluscs. Consequently, travellers and commercial importers must report scientific names of all imported aquatic species in the commodity description field of Form CI1, Canada Customs Invoice or the commercial invoice, either electronic or paper, as per the instructions in Memorandum D1-4-1: CBSA Invoice Requirements , and/or in accordance with the technical requirements, specifications and procedures for electronic data interchange as set out in the Electronic Commerce Client Requirements Document (ECCRD). In addition to taxonomic names, travellers and commercial importers must declare the number of aquatic animals being imported, the life stage, the country in which the aquatic animal was born or where the germplasm came from, and whether the animals are from captivity or the wild.\n67. The following websites are sources of scientific names and information on aquatic species:\n- Fish Base\n- Mollusca Base\n- World Register of Marine Species (WoRMS)\n- Integrated Taxonomic Information System (ITIS)\n68. Contaminated watercraft and other aquatic equipment moved across land borders can introduce aquatic animal diseases and aquatic invasive species, which are regulated by the CFIA and DFO , respectively. Consequently, watercraft and aquatic equipment entering Canada must be free of contamination by animals, mud, plant material, and organic debris and be free of standing water and unauthorized bait. The CBSA can refuse entry of watercraft and equipment that is not cleaned, drained and dried .\nInternational waste\n69. International waste may only be offloaded in Canada with the approval of the CBSA and where CFIA -approved routes and CFIA -approved disposal facilities exist.\n70. Any international waste offloaded from aircraft or marine vessels must be controlled, transported and disposed of in accordance with the CFIA ’s International Waste Directive . Marine vessel/aircraft owners or their agents/representatives are responsible for ensuring the requirements of the International Waste Directive are met.\n71. For more information on CFIA policies governing the control, transportation and disposal of international waste, please consult the CFIA ’s International Waste Directive .\nPostal and courier importations\n72. CFIA -regulated commodities are not eligible for import in the Courier Low Value Shipment (LVS) stream. All CFIA import requirements must be met if imported through the postal stream.\n73. Additional information on postal and courier importations can be found in Memorandum D5-1-1: Canada Border Services Agency International Mail Processing System , Memorandum D8-2-16: Courier Imports Remission and Memorandum D17-4-0: Courier Low Value Shipment Program .\nDiplomatic goods and persons with special status\n74. All importations of FPA and related products are subject to CFIA import requirements, regardless of any diplomatic immunity, status or privilege extended to the person importing the goods.\n75. For additional information refer to Memorandum D21-1-1: Customs Privileges for Diplomatic Missions, Consular Posts, and International Organizations (Tariff Item No. 9808.00.00) .\nTrade fairs, shows and special events in Canada\n76. FPA and related products imported for trade fairs, shows, or other special events in Canada are subject to all CFIA requirements.\nNote : In some cases, AIRS has an end use for “show or exhibition” that can be used to determine CFIA import requirements for these goods.\nPenalty provisions\n77. The CBSA has the authority under the Agriculture and Agri-food Administrative Monetary Penalties Act to issue warnings or monetary penalties to travellers who fail to declare or illegally import FPA goods. Monetary penalties currently range from $500 to $1,300 per violation.\n78. Under the CBSA’s Administrative Monetary Penalty System (AMPS), the CBSA can issue monetary penalties to commercial clients for non-compliance with the CBSA ’s trade and border legislation. If prescribed documentation has not been presented to the CBSA with the release request, a penalty may be issued by the CBSA for not providing required permits or information before the goods are released. Please refer to Memorandum D22-1-1: Administrative Monetary Penalty System for details.\nInspection fees\n79. The CFIA has established a series of inspection fees related to the importation of certain commodities. The CBSA collects fees for FPA inspections performed at the border by Border Services officers, which include but are not limited to:\n- The inspection of WPM\n- The inspection of goods potentially contaminated with soil\n- The inspection of dogs, cats, horses, feeder cattle, hatching eggs, animal semen and embryos\n- International waste monitoring activities\n80. Information on inspection fees and their amounts can be found by consulting the CBSA ’s Schedule of Inspection Fees .\n81. The goods and services tax (GST) and other applicable taxes may be charged on these services. The fees cannot be claimed under a traveller's personal exemption.", @@ -28699,7 +28699,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-1-1", "marginal_note": "Additional information", - "part": "", + "part": "1 — Food, Plants, Animals and Related Products", "division": "", "heading": "", "text": "Exports\n82. The CFIA is responsible for the certification and control of FPA and related products exported from Canada. Information on exporting CFIA -regulated commodities can be found on the CFIA ’s website . The CBSA 's export reporting requirements are outlined in Memorandum D20-1-1: Exporter Reporting .\nProvincial/territorial requirements\n83. The CBSA is not responsible for enforcing provincial or territorial legislation for the importation of plants and animals. Nevertheless, border services officers may contact the appropriate provincial or territorial authority if they suspect that an importation of a plant or animal is in violation of a provincial or territorial law. This includes the importation of any invasive animal or plant species and/or species potentially carrying animal or plant diseases or pests that are regulated by the provinces and territories.\n84. Border services officers are granted the authority to share information with the provinces and territories related to potential violations of their laws under paragraphs 107 (4)(e) and 107 (5)(d) of the Customs Act .", @@ -28717,7 +28717,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-1-1", "marginal_note": "Appendix — CFIA 's Automated Import Reference System (AIRS)", - "part": "", + "part": "1 — Food, Plants, Animals and Related Products", "division": "", "heading": "", "text": "The purpose of the CFIA ’s Automated Import Reference System (AIRS) is to provide accurate and timely information on import requirements. The application uses a question and answer approach to guide the user through a series of questions about the Harmonized System (HS) codes, product description, genus or species, origin, destination, end use and miscellaneous qualifiers of the product they wish to import.\nIn all cases, the commodities must also meet all other CBSA and other government department (OGD) entry requirements in order to be released into Canada.\nWhen using AIRS to search for a particular commodity, one or more of the following search criteria can be used:\n- Common Name\n- HS Description\n- HS Code\n- Alternate Description\n- Key Words (includes taxonomic names (scientific names of species) and taxonomic serial numbers (TSN))\nAs a reference, below are terms used in AIRS under “Recommendations to CBSA /Documentation and Registration Requirements.” The terms, as they appear in AIRS , are listed below in bold and are followed by a brief explanation of their meaning.\n- (a) Approved : The commodity is eligible for import into Canada provided that the requirements stated under the conditions of import have been met.\n- (b) Approved (must be accompanied by the following documents/registrations) : The commodity is eligible for import into Canada provided that the importer has the required documentation as listed in AIRS and it is available for CBSA or CFIA review.\n- (c) CBSA Inspection : The commodity is eligible for import into Canada provided that an inspection by a border services officer confirms that all import conditions have been met.\n- (d) CBSA Inspection (must be accompanied by the following documents/registrations) : The commodity and the required documentation, as listed in AIRS , require an inspection by a border services officer at the first point of arrival in Canada.\n- (e) Not regulated by CFIA : The commodity is not subject to CFIA regulations.\n- (f) Refer to CFIA — NISC : The required documentation, as listed in AIRS , must be submitted to the CFIA ’s NISC for review. Documents may be submitted to the NISC for review using the following methods : Electronic Data Interchange (EDI) as part of an electronic release request to the CBSA . The NISC will then return a recommendation via the agencies’ EDI system Or In advance by fax with a CFIA 5272 form . The CFIA will return a recommendation by stamp on the CFIA 5272 form. All required import documentation including the stamped CFIA 5272 form must then be presented to the CBSA as part of the release package or traveller entry\n- (g) Refer to CFIA — Veterinary Inspection : The commodity and the required documentation, as listed in AIRS , require inspection by a CFIA veterinarian at the first point of arrival in Canada. The results from the CFIA inspection must be made available to the CBSA before the commodity can be released into Canada.\n- (h) Refuse Entry : The commodity cannot be imported into Canada.\n- (i) Importations of these products are not regulated by the CFIA : The commodity is not subject to CFIA regulations.\nNote : If AIRS returns a message of “no record found”, it does not necessarily mean importation is approved or has no CFIA requirements. It may mean that the associated risk has not yet been fully assessed by the CFIA . CFIA review and approval is required.\nPlease be aware that, in order to respond to emerging threats, the CFIA may implement requirements or restrictions that take precedence over any import recommendation indicated in AIRS .\nNote : Some import requirements of other government departments, such as Environment and Climate Change Canada, and Global Affairs Canada may also be listed in AIRS , but, these are not necessarily all inclusive or up-to-date and it is the responsibility of the importer to determine all import requirements.\nAIRS has been prepared for the convenience of reference only and has no official sanction. For all purposes of interpreting and applying the law, users should consult the legislation passed by Parliament.", @@ -28735,7 +28735,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-1-1", "marginal_note": "References", - "part": "", + "part": "1 — Food, Plants, Animals and Related Products", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable legislation\nThe requirements outlined in this memorandum are derived from the following Acts of Parliament and their associated Regulations:\nCanada Border Services Agency (CBSA) Legislation\n- Canada Border Services Agency Act\n- Customs Act\nCanadian Food Inspection Agency (CFIA) Legislation\n- Agriculture and Agri-Food Administrative Monetary Penalties Act\n- Canadian Food Inspection Agency Act\n- Feeds Act\n- Fertilizers Act\n- Food and Drugs Act (as it relates to food)\n- Health of Animals Act\n- Plant Protection Act\n- Safe Food for Canadians Act\n- Seeds Act\nRelated D memoranda\n- D1-4-1: CBSA Invoice Requirements\n- D3-series: Transportation\n- D5-1-1: International mail processing\n- D8-2-16: Courier imports remission\n- D10-18-1: Tariff Rate Quotas\n- D10-18-6: Wheat, barley, wheat products, barley and barley products tariff rate quotas\n- D17-series: Accounting and Release Procedures\n- D19-7-1: Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES)\n- D19-8-5: Import Prohibitions and Requirements for Commercial Importers of Aquatic Species and for Travellers Under the Aquatic Invasive Species Regulations\n- D19-9-1: The Administration of Health Canada Acts and Regulations Relating to Certain Controlled, Prohibited or Regulated Goods\n- D19-10-2: Administration of the Export and Import Permits Acts (Importations)\n- D19-10-3: Administration of the Export and Import Permits Act (Exportations)\n- D19-12-1: Importation of vehicles\n- D19-12-2: Importation of Tires\n- D20-1-1: Exporter reporting\n- D21-1-1: Customs Privileges for Diplomatic Missions, Consular Posts and Accredited International Organizations (Tariff Item No. 9808.00.00)\n- D22-1-1: Administrative Monetary Penalty System\nSuperseded D memoranda\nThe present D Memoranda supersedes D19-1-1 Food, Plants, Animals and Related Products dated January 24, 2019.\nIssuing office\nOther Government Department Programs Unit Commercial Program Directorate Programs Branch Canada Border Services Agency", @@ -28753,7 +28753,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-2-1", "marginal_note": "Plain language summary", - "part": "", + "part": "Administration of the Nuclear Safety and Control Act", "division": "", "heading": "", "text": "Target audience: Border Services Officers ( BSO s), employees ( non-BSOs )\nKey content: Regulations for importing or exporting nuclear or radioactive materials.\nKeywords: Nuclear imports, nuclear exports, radiation, radioactive, radiation devices\nOn this page Updates made to this D-memo Definitions Guidelines Appendix A Appendix B References Contact us", @@ -28771,7 +28771,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-2-1", "marginal_note": "On this page", - "part": "", + "part": "Administration of the Nuclear Safety and Control Act", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines\n- Appendix A\n- Appendix B\n- References\n- Contact us", @@ -28789,7 +28789,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-2-1", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Administration of the Nuclear Safety and Control Act", "division": "", "heading": "", "text": "- Changes to the format of the document\n- This memorandum replaces the previous Memorandum D19-2-1 : Administration of the Nuclear Safety and Control Act , dated November 2, 2022", @@ -28807,7 +28807,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-2-1", "marginal_note": "Definitions", - "part": "", + "part": "Administration of the Nuclear Safety and Control Act", "division": "", "heading": "", "text": "1. The following definitions are derived from the Nuclear Safety and Control Act ( NSCA ) and Regulations and apply in this memorandum.\nControlled nuclear equipment The controlled nuclear equipment and the parts and components for controlled nuclear equipment referred to in the Schedule to the Nuclear Non-proliferation Import and Export Control Regulations ( NNIECR ) All controlled nuclear equipment is also prescribed equipment for the purposes of the NSAC, with respect to the import and export of that equipment Controlled nuclear information The controlled nuclear information referred to in the Schedule to the Nuclear Non-proliferation Import and Export Control Regulations All controlled nuclear information is also prescribed information for the purposes of the NSCA, with respect to the import and export of that information, unless it is made public in accordance with the NSCA, the regulations made under the NSCA or a licence Controlled nuclear substance A controlled nuclear substance referred to in the Schedule to the Nuclear Non-proliferation Import and Export Control Regulations All controlled nuclear substances are also prescribed as nuclear substances for the purpose of paragraph (d) of the definition \"nuclear substance\" in section 2 of the NSCA, with respect to the import and export of those substances Risk-significant radioactive source Any radionuclide identified as a Category 1 or Category 2 radioactive source in Table I of Annex I of the International Atomic Energy Agency ( IAEA ) Code of Conduct on the Safety and Security of Radioactive Sources . Nuclear substance Deuterium, thorium, uranium or an element with an atomic number greater than 92 A derivative or compound of deuterium, thorium, uranium or of an element with an atomic number greater than 92 A radioactive nuclide A substance that is prescribed as being capable of releasing nuclear energy or as being required for the production or use of nuclear energy A radioactive by-product of the development, production or use of nuclear energy A radioactive substance or radioactive thing that was used for the development or production, or in connection with the use, of nuclear energy Prescribed Prescribed by regulation of the Commission. Prescribed equipment For the purpose of the NSCA: a package and special form radioactive material, as defined in subsection 1(1) of the Packaging and Transport of Nuclear Substances Regulations a radiation device and a sealed source, in section 1 of the Nuclear Substances and Radiation Devices Regulations class II prescribed equipment, as defined in section 1 of the Class II Nuclear Facilities and Prescribed Equipment Regulations equipment that is capable of being used in the design, production, operation or maintenance of a nuclear weapon or nuclear explosive device Prescribed information For the purpose of the NSCA, information that concerns any of the following including a record of that information: a nuclear substance that is required for the design, production, operation or maintenance of a nuclear weapon or nuclear explosive device, including the properties of the nuclear substance the design, production, use, operation or maintenance of a nuclear weapon or nuclear explosive device the security arrangements, security equipment, security systems and security procedures established by a licensee in accordance with the NSCA, the regulations made under the NSCA or the licence, and any incident relating to security the route or schedule for the transport of Category I, II, or III nuclear material, as defined in section 1 of the Nuclear Security Regulations Radiation The emission by a nuclear substance, the production using a nuclear substance, or the production at a nuclear facility of, an atomic or subatomic particle or electromagnetic wave with sufficient energy for ionization. Transit The process of being transported through Canada after being imported into and before being exported from Canada, in a situation where the place of initial loading and the final destination are outside Canada.", @@ -28825,7 +28825,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-2-1", "marginal_note": "Guidelines", - "part": "", + "part": "Administration of the Nuclear Safety and Control Act", "division": "", "heading": "", "text": "Application for a Canadian Nuclear Safety Commission Licence\n2. Applications for a licence to import or export nuclear substances, prescribed equipment or prescribed information should be directed to the Canadian Nuclear Safety Commission ( CNSC ) (refer to paragraph 29 for contact information).\n3. CNSC licences will have different format and content, based on the Licensing Division issuing them. Electronic versions of the licence are valid. The licensee must maintain a copy of their licence for inspection. If there are concerns on the authenticity of the licence, the CBSA will contact the CNSC.\nImport\n4. The Single Window Initiative ( SWI ) provides commercial importers with the ability to submit electronic information to the CBSA, in advance of their arrival, through the use of the Integrated Import Declaration ( IID ) service option 911. This service option allows for importers and brokers to obtain release of various regulated goods that previously could only be released through a paper process.\n5. The Licence Number(s) along with other data elements specified in the SWI Electronic Commerce Client Requirements Document ( ECCRD 's) Canadian Nuclear Safety Commission Appendix must be submitted in IID.\n6. In the case of goods regulated by the CNSC, commercial importers can transmit electronic information using the IID to submit a release request up to 90 days in advance.\n7. The physical presentation of a licence to import nuclear substances and prescribed equipment is no longer needed when using the SWI IID process. The electronic presentation of the import licence through information contained in the IID satisfies the requirements to present the licence to a BSO.\n8. Import data for transactions that use the IID is received by the CNSC from the CBSA, eliminating the requirement of the CBSA stamped paper copy to be sent to the CNSC.\n9. In instances where the electronic IID is not used, a paper version of the CNSC licence (or a copy) authorizing importation of a nuclear substance, prescribed equipment or prescribed information must be presented with the release package.\n10. The classes or types of licence used by the CNSC to authorize an import include: Nuclear and Dual-use Import Licences, Nuclear Substances and Radiation Devices Licences, Waste Nuclear Substance Licences, Class II Nuclear Facility and Prescribed Equipment Licences and Nuclear Facility Operating Licences. Import must be listed as a licensed activity.\n11. For information concerning the importation of a nuclear substance, prescribed equipment or prescribed information, refer to Appendix A .\n12. Shipments of nuclear substances, prescribed equipment or prescribed information released at an inland CBSA office should be removed from the sufferance warehouse as expeditiously as possible.\n13. Please note, that as per the Transportation of Dangerous Goods Act, 1992 , nuclear substances are identified as Class 7 dangerous goods. As such, dangerous goods are considered \" non-mailable matter\" therefore are not permitted for import by post in accordance with the Non-mailable Matter Regulations under the Canada Post Corporation Act .\nExport\n14. A paper version of the CNSC licence (or a copy) authorizing exportation of a nuclear substance, prescribed equipment or prescribed information must be presented with the export declaration to the CBSA designated export office closest to the place of exit of the goods from Canada, within the legislated reporting timeframes as specified in the Reporting of Exported Goods Regulations .\n15. The classes or types of licence used by the CNSC to authorize an export include: Nuclear Substances and Radiation Devices Licences, Nuclear and Dual-use Export Licences, Sealed Source Export Licences, Waste Nuclear Substance Licences, Class II Nuclear Facility and Prescribed Equipment Licences and Nuclear Facility Operating Licences. Export must be listed as a licensed activity.\n16. For information concerning the exportation of a nuclear substance, prescribed equipment or prescribed information, refer to Appendix B .\n17. Please note, that as per the Transportation of Dangerous Goods Act, 1992 , nuclear substances are identified as Class 7 dangerous goods. As such, dangerous goods are considered \" non-mailable matter\" therefore are not permitted for export by post in accordance with the Non-mailable Matter Regulations under the Canada Post Corporation Act .\nIn Transit\n18. Information on the in transit movement of goods can be found in Memorandum D3-1-1 : Policy respecting the importation and transportation of goods . For information on the in transit movement of nuclear substances, prescribed equipment or prescribed information please contact the CNSC (refer to paragraph 29 for contact information).\nLost Licence\n19. If a licence has been lost or destroyed, the licensee should notify the CNSC and request a replacement licence.\nAmendment to a Licence\n20. A licence can only be amended by the CNSC. The licensee should direct the amendment request to the CNSC (refer to paragraph 29 below for contact information).\nLabelling, Placards or Markings\n21. Most vehicles and packages containing radioactive substances bear one or more labels, placards or markings to indicate the technical name of the contents and the quantity, nature and degree of radiation. For information on the transport of radioactive substances please refer to the Transportation of Dangerous Goods Regulations and Memorandum D19-13-5 : Transportation of dangerous goods .\nDetention\nImport\n22. Nuclear substances, prescribed equipment or prescribed information will be detained by the BSO at the point of importation if:\n- no licence is presented\n- the name of the importer does not match the name on the licence\n- the name of the supplier does not match the name on the licence (only if included on the licence)\n- the items are not as described on the licence\n- the quantity to be imported is greater than that authorized by the licence\n- the licence has expired\n23. Detained goods may be released when authorization is received from the CNSC. Obtaining this authorization is the responsibility of the importer and will be provided directly to the CBSA from the CNSC by email.\nExport\n24. Nuclear substances, prescribed equipment or prescribed information will be detained by the CBSA at the point of exportation if:\n- no licence is presented\n- the name of the exporter does not match the name on the licence\n- the name of the consignee does not match the name on the licence (only if included on the licence)\n- the items are not as described on the licence\n- the quantity to be exported is greater than that authorized by the licence\n- the licence has expired\n- the officer is not satisfied the nuclear substances, prescribed equipment or prescribed information are being exported according to the Nuclear Safety and Control Act and regulations\n25. Detained goods may be exported when authorization is received from the CNSC. Obtaining this authorization is the responsibility of the CBSA and will be provided directly from the CNSC by email if eligible for export.\nPenalty Information\n26. Every person who commits an offence under the Nuclear Safety and Control Act or regulations under that act is guilty of an indictable offence and is liable to receive a fine or imprisonment and/or both.\nCustoms Self-Assessment Program\n27. There is no Self-Assessment Program ( CSA ) allowance for CNSC goods.\nRadioactive Waste\n28. Import and export authorizations of radioactive waste are dependent on radioactive isotopes. These authorizations are provided by the CNSC through the following classes or types of licences: Nuclear Substances and Radiation Devices Licences, Nuclear and Dual-use Export Licences, Nuclear and Dual-use Import Licences, Waste Nuclear Substances Licences Class II Nuclear Facility and Prescribed Equipment Licence and Nuclear Facility Operating Licences authorizing import or export. Questions regarding licensing of radioactive waste import and/or exports should be directed to the CNSC (refer to paragraph 29 for contact information).\nAdditional Information\n29. Questions concerning the Nuclear Safety and Control Act , regulations and importation, exportation and transportation while in transit regulatory process, should be directed to:\nCanadian Nuclear Safety Commission 280 Slater Street P.O. Box 1046 Station B Ottawa, Ontario K1P 5S9\nTelephone: 1-800-668-5284 Facsimile: 613-995-5086 Emails: cnsc.information.ccsn@canada.ca or cnsc.export-import.ccsn@canada.ca\nNotes: Specific questions concerning:\n- goods described in the: Nuclear Substances and Radiation Devices Regulations should be directed to the Nuclear Substances and Radiation Devices Licensing Division of CNSC at cnsc.licence-permis.ccsn@canada.ca Nuclear Non-proliferation Import and Export Control Regulations or any questions concerning risk-significant radioactive sources should be directed to the Nuclear Non-Proliferation and Export Controls Division of CNSC at cnsc.export-import.ccsn@canada.ca\n- a licence to transport while in transit should be directed to the Transportation Licensing and Strategic Support Division of CNSC at cnsc.transport.ccsn@canada.ca\n- radioactive waste should be directed to the CNSC Waste and Decommissioning Division\n- class II prescribed equipment containing sealed sources (or shipment of their replacement/spent sources) described in Class II Nuclear Facilities and Prescribed Equipment Regulations should be directed to the Accelerators and Class II Facilities Division of the CNSC\n30. Questions concerning the CBSA's administration of these procedures should be directed as follows:\nWithin Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 to 16:00 local time / except holidays). TTY is also available within Canada at 1-866-335-3237 .\nEmergencies\n31. In the event of an emergency involving radioactive material, contact the CNSC duty officer at the number below.\nEmergencies include:\n- an accident involving radioactive materials\n- lost or damaged radioactive materials\n- any threat, theft, smuggling, vandalism, or terrorist activity involving radioactive materials\nContact information for the CNSC duty officer: 613-995-0479 or 844-879-0805 .\nThe CNSC duty officer emergency telephone line is available 24 hours a day, 7 days a week.", @@ -28843,7 +28843,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-2-1", "marginal_note": "Appendix A", - "part": "", + "part": "Administration of the Nuclear Safety and Control Act", "division": "", "heading": "", "text": "Importation of Nuclear Substances, Prescribed Nuclear Equipment and Prescribed Nuclear Information referred to in the Nuclear Safety and Control Act , the Nuclear Substances and Radiation Device Regulations , the Class II Nuclear Facilities and Prescribed Equipment Regulations , and the Nuclear Non-proliferation Import and Export Control Regulations .\nElectronic Import Processing\nImporter Apply to the Canadian Nuclear Safety Commission for a licence to import. CNSC Issue the Licence authorizing import with specific terms and conditions to the Licensee. It is the responsibility of the Licensee to review and seek clarification on these terms and conditions as required. Importer/Broker Transmit the Integrated Import Declaration to the CBSA. The CBSA will transmit the information to the appropriate Participating Government Department or Agency ( PGA ) which in turn will assess the information and provide a border related recommendation. Information requirements for the importation of nuclear substances and prescribed equipment require specific data elements to be provided in the IID and are listed in the SWI ECCRD's, Appendix B: Canadian Nuclear Safety Commission. The Trade Chain Partner should wait to receive the IID notification before sending the shipment to the border. The data elements provided in the IID replaces the need to present the licence(s) to a BSO. The declaration may be submitted via IID up to 90 days before the shipment date for processing as per the SWI ECCRD.\nImport Licence Paper Process\nImporter Apply to the Canadian Nuclear Safety Commission for a licence to import. CNSC Issue the Licence authorizing import with specific terms and conditions to the Licensee. It is the responsibility of the Licensee to review and seek clarification on these terms and conditions as required. Importer/Broker Should ensure: that the document is an authentic CNSC licence, original or photocopy that the original or photocopied licence has not been altered that the licence bears a distinct identification number that the name and address of the importer listed on the release documentation corresponds with the licensee name and address listed on the licence that the name and address of the supplier listed on the release documentation corresponds with the supplier name and address listed on the licence (only applies to goods licensed under the NNIECR) that the import takes place between the effective and expiration dates authorized by the license that the licence authorizes the activity of import that the goods described on the release documentation correspond with those listed on the licence that the quantity of goods listed on the release documents does not exceed the quantity authorized by the licence Importer/Broker Indicate licence number on appropriate release request documentation. Importer/Broker Present a paper copy of the licence to the CBSA along with the required paper release request documentation (original licence to be retained by importer). CBSA When the release documents and licence are verified; the CBSA will stamp the licence, return the licence to the importer/broker and release the shipment. If there are issues with the verification the CBSA will detain the shipment. Importer/Broker If the shipment is detained, the importer/broker is responsible for contacting the CNSC. CNSC The CNSC will contact the CBSA port of entry by email with a decision on authorization of the import. The shipment will be released upon the CNSC's authorization.", @@ -28861,7 +28861,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-2-1", "marginal_note": "Appendix B", - "part": "", + "part": "Administration of the Nuclear Safety and Control Act", "division": "", "heading": "", "text": "Export of Nuclear Substances, Prescribed Equipment and Prescribed Information Referred to in the Nuclear Safety and Control Act , the Nuclear Substances and Radiation Device Regulations , the Class II Nuclear Facilities and Prescribed Equipment Regulations , and the Nuclear Non-proliferation Import and Export Control Regulations .\nExport Licence Paper Process\nExporter Apply to the Canadian Nuclear Safety Commission for a licence to export. CNSC Issue the Licence authorizing export with specific terms and conditions to the Licensee. It is the responsibility of the Licensee to review and seek clarification on these terms and conditions as required. Exporter/carrier/customs service provider Should ensure: that the document is an authentic CNSC licence, original or photocopy that the original or photocopied licence has not been altered that the licence bears a distinct identification number that the name and address of the exporter listed on the export declaration corresponds with the licensee name and address listed on the licence that the name and address of the consignee listed on the export declaration corresponds with the consignee name and address listed on the licence (only applies to goods licensed under the NNIECR) that the export takes place between the effective and expiration dates authorized by the licence that the licence authorizes the activity of export that the goods described on the export declaration correspond with those listed on the licence that the quantity of goods listed on the export declaration does not exceed the quantity authorized by the licence Exporter/carrier/customs service provider Indicate licence number on appropriate export declaration. Exporter/carrier/customs service provider Present a paper copy of the export licence (original licence to be retained by exporter) and the export declaration (if applicable) to the CBSA designated export office closest to the place of exit of the goods from Canada, within the legislated reporting timeframes as specified in the Reporting of Exported Goods Regulations . CBSA When the exportation documents and licence are verified; the CBSA will stamp the licence, return the licence to the exporter/carrier/customs service provider and allow the shipment to proceed. The CBSA will detain the shipment if there are issues encountered in the verification of the licence. CBSA If the shipment is detained, CBSA is responsible for contacting the CNSC. CNSC The CNSC will contact the CBSA by telephone or email with a determination regarding the detained goods.", @@ -28879,7 +28879,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-2-1", "marginal_note": "References", - "part": "", + "part": "Administration of the Nuclear Safety and Control Act", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable legislation\n- Canada Border Services Agency Act\n- Canada Post Corporations Act\n- Class II Nuclear Facilities and Prescribed Equipment Regulations\n- Customs Act\n- General Nuclear Safety and Control Regulations\n- Non-mailable Matter Regulations\n- Nuclear Non-proliferation Import and Export Control Regulations\n- Nuclear Safety and Control Act\n- Nuclear Security Regulations\n- Nuclear Substances and Radiation Devices Regulations\n- Packaging and Transport of Nuclear Substances Regulations\n- Reporting of Exported Goods Regulations\n- Transportation of Dangerous Goods Act, 1992\n- Transportation of Dangerous Goods Regulations\nRelated D memoranda\n- Memorandum D19-13-5 : Transportation of dangerous goods\n- Memorandum D3-1-1 : Policy respecting the importation and transportation of goods\nSuperseded D memorandum\nD19-2-1 dated November 2, 2022\nIssuing office\nOther Government Departments Programs Unit Program and Policy Management Division Programs Branch", @@ -28897,7 +28897,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-4-1", "marginal_note": "Plain language summary", - "part": "", + "part": "Export and import of cultural property", "division": "", "heading": "", "text": "Target audience: Exporters and importers of cultural property\nKey content: How to determine if a permit is required for cultural property and how to obtain one.\nKeywords: Cultural property, exportation, importation, permit, control list\nThe Canada Border Services Agency (CBSA) has specific responsibilities to administer and enforce the Cultural Property Export and Import Act in collaboration with the Department of Canadian Heritage, under the provision of the Minister of Canadian Identity and Culture. This memorandum explains the legislation, how exporters may obtain a temporary, permanent, or general cultural property export permit , and the permit issuance procedures. This memorandum also provides information on cultural property that may be subject to import controls .\nOn this page Updates made to this D-memo Guidelines Appendix References Contact us", @@ -28915,7 +28915,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-4-1", "marginal_note": "On this page", - "part": "", + "part": "Export and import of cultural property", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Guidelines\n- Appendix\n- References\n- Contact us", @@ -28933,7 +28933,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-4-1", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Export and import of cultural property", "division": "", "heading": "", "text": "This memorandum has been updated for accessibility and plain language as per GBA+ recommendations.", @@ -28951,7 +28951,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-4-1", "marginal_note": "Guidelines", - "part": "", + "part": "Export and import of cultural property", "division": "", "heading": "", "text": "1. The Cultural Property Export and Import Act (herein referred to as \"the Act\") and its regulations are designed to protect Canada's national heritage through the establishment of export controls for objects of historical, scientific, and cultural significance.\n2. The Act and its regulations enable Canada to meet its obligations under the 1970 United Nations Educational, Scientific and Cultural Organization (UNESCO) Convention on the \"Means of Prohibiting and Preventing the Illicit Import, Export and Transfer of Ownership of Cultural Property\" to recover and return illegally imported cultural property.\n3. The Department of Canadian Heritage is responsible for administering the Act and its regulations. The CBSA has specific export permit issuing responsibilities as well as border enforcement powers under the Act. Contact Canadian Heritage directly for information about the Act, export permits and import controls or consult the Movable Cultural Property website for detailed information, including the Guide to Exporting Cultural Property from Canada.\nExport control\n4. Export control is accomplished by means of the Canadian Cultural Property Export Control List (Control List), which defines categories of cultural property according to age, weight and dollar value limits. The broad categories include mineralogy, palaeontology and archaeology; ethnographic material culture; military objects; objects of applied and decorative art; objects of fine art; scientific or technological objects; textual records, graphic records and sound recordings and; musical instruments. A permit is required to export objects included in the Control List from Canada regardless of the reason for export.\n5. The Control List does not apply to objects which are less than 50 years old, or made by a person still living. It should be noted that other restrictions may apply to individual categories identified on the Control List.\nApplication for export permits\n6. The export of controlled cultural property is subject to a permit procedure administered principally the CBSA, and in collaboration with the Department of Canadian Heritage. Access the required Cultural Property Export Permit Application forms through Forms: Cultural property export permits or contact the Department of Canadian Heritage directly (refer to coordinates in the Contact us section) for more information on how to complete the forms.\n7. Completed application forms may be submitted by mail, courier or in person to one of 16 CBSA Permit Offices across Canada. please refer to the Appendix for a list of CBSA permit offices.). Upon receipt, permit issuing officers verify the application for completeness, and either issue the requested export permit, or refer the application to an expert examiner. Expert examiners are organizations designated by the Minister of Canadian Culture and Identity to review export permit applications, and are responsible for determining whether the property listed on the export permit application meets the criteria of \"outstanding significance and national importance\" to Canada and providing that advice to CBSA.\nPermit issuance\nPermanent or temporary exportation\n8. A permit to export cultural property may be issued by a designated permit issuing officer to authorize either the permanent or temporary export of an object. Cultural property exported under a temporary permit must be returned to Canada within five years from the date the permit was issued; all other cultural property exports require a permanent export permit.\n9. In either case, the property must be accompanied by a valid permit to export cultural property and the permit must be presented to a CBSA office at the place of export.\n10. Upon presentation, the permit will be reviewed by the CBSA to:\n- ensure that the permit has been completed and authorized by a designated permit issuing officer in the allocated space\n- ensure that the permit is in effect (that is, the effective and expiry dates have been completed on the permit by the permit issuing officer)\n- validate (date stamp and sign) the form\n- forward the validated permit to Canadian Heritage\n11. If required, amendments to temporary or permanent cultural property export permits must be requested from the Department of Canadian Heritage prior to exportation.\nImportation after temporary exportation\n12. Upon importation after temporary export of an object subject to this legislation, the permit holder is responsible for notifying the Department of Canadian Heritage that the object has returned to Canada using a \"Notice of Return\" form available through Forms: Cultural property export permits .\n13. Should the CBSA be presented, at the point of entry, with a Notice of Return, CBSA will review to:\n- validate (date stamp and sign) the form\n- return the form to the importer/owner; the importer/owner is responsible for forwarding the completed form to the Department of Canadian Heritage\nCultural property general permit declaration\n14. A general permit may be issued to any resident of Canada who regularly exports a particular type of cultural property that falls under the Control List. General permits are issued by the Minister of Canadian Culture and Identity and may be valid for a period of up to five years.\n15. When exporting controlled cultural property under a general permit, a completed Cultural Property Export Permit Declaration must be provided to and validated by the CBSA border services officer ( BSO ) at the port of exit prior to export. The BSO at the port of exit will stamp the declaration and forward it to the Department of Canadian Heritage.\nImport control\n16. Section 37 (2) of the Act states that \"after the coming into force of a cultural property agreement in Canada and a reciprocating State, it is illegal to import into Canada any foreign cultural property that has been illegally exported from the reciprocating State.\" This applies even if the cultural property arrives in Canada via a third state.\n17. A cultural property agreement includes the 1970 UNESCO Convention on the Means of Prohibiting and Preventing the Illicit Import, Export and Transfer of Ownership of Cultural Property. Over 143 states are State Parties to the 1970 UNESCO Convention. Cultural property illegally exported from these states, after both Canada and that State became State Parties to the Convention, may not be imported into Canada.\n18. Each State Parties has its own rules regarding the types of cultural property subject to export control. Although not exhaustive, certain types of objects are likely to be controlled. These include: archaeological objects, important historical or scientific objects, works of arts, and old manuscripts and old books. These types of objects, or other cultural property, may be detained by BSOs who will then contact the Department of Canadian Heritage for further instructions on how to proceed.\n19. Archaeological objects and works of art from specific countries or regions are also at a heightened risk for illicit traffic. Importers of cultural property should note the UN' or the International Council of Museums: International Observatory on Illicit Traffic in Cultural Goods . Goods from the following countries or regions (including but not limited to, this list is not exhaustive and is subject to change) may be under additional scrutiny at the border: Ukraine, the Middle-East (particularly, Syria, Iraq, Egypt, Afghanistan, Libya, Yemen and Palestine), Africa (particularly West Africa), Latin America (particularly, Mexico, Central America, the Dominican Republic, Peru and Colombia), South-East Europe, China, Cambodia and Haiti may be under additional scrutiny at the border.\nNon-compliance , appeals, detention and penalty information\nNon-compliance\n20. In the event an exporter of cultural property presents an invalid or incomplete export permit, the border services officer should immediately seek advice from the Department of Canadian Heritage.\n21. Should an exporter/importer fail to present a valid permit at the time of export or adequate documentation at the time of import for an object which a BSO has reason to believe is subject to the Cultural Property Export and Import Act , the shipment may be detained by the CBSA. A detailed description of the goods, the name and address of the exporter/importer, and relevant documentation is sent to the Department of Canadian Heritage for assistance in a compliance assessment under the Act. The detaining BSO will receive a decision regarding the status of the shipment from the Department of Canadian Heritage. If it is advised that the importer provide proof of the legal export from a foreign state, the importer should have the appropriate documentation readily available to the BSO for review.\n22. The exporter/importer, whether it be a dealer, collector, institution, or the public at large, is responsible for to obtaining the information required and compliance with the procedure for the import and/or export of objects which may be considered cultural property. Questions regarding objects subject to export/import controls should be directed to the Department of Canadian Heritage.\nAppeals\n23. Decisions to refuse the permanent export of an object included on the Control List may be subject to a request for a review by the applicant to the Canadian Cultural Property Export Review Board . Questions concerning the review procedure should be directed to the Department of Canadian Heritage.\nDetention\n24. Cultural property subject to the Act and its regulations may be detained by the CBSA on behalf of the Department of Canadian Heritage under the Customs Act (Section 101) .\n25. Detention periods for cultural property will vary since each import must be assessed on a case-by-case basis. If the cultural property is not subject to import controls, detention periods will generally be less than 30 days. Detention periods for cultural property illegally imported into Canada may be lengthy, pending a decision by the Courts. To avoid import delays, importers should ensure that the cultural property they are trying to import into Canada has all the necessary documents, such as the export permit issued by the foreign state.\n26. In some circumstances special arrangements are required to care for the cultural property during the detention period.\nPenalty information\n27. Any person who contravenes the provisions contained in the Act is guilty of an offence, and is liable:\n- on summary conviction – to a fine not exceeding $5,000, and/or to imprisonment for a term not exceeding twelve months\n- on conviction upon indictment – to a fine not exceeding $25,000, and/or to imprisonment for a term not exceeding five years\n28. Exporters may be subject to CBSA's Administrative Monetary Penalty System (AMPS). For example an administrative monetary penalty may be applied where an exporter fails to provide an export permit when required or the information on the permit is not accurate or complete.", @@ -28969,7 +28969,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-4-1", "marginal_note": "Appendix Permit issuing locations cultural property export permits", - "part": "", + "part": "Export and import of cultural property", "division": "", "heading": "", "text": "British Columbia Metro Vancouver District 1611 Main Street, Suite 412, 4th floor Vancouver, BC V6A 2W5 Fax: 604-666-6453 1321 Blanshard Street, Suite 400 Victoria, BC V8W 1X1 Fax: 250-363-3179 Whitehorse, Yukon (West Coast, Yukon District, Pacific Region) 300 Main Street, Suite 110 Whitehorse, YT Y1A 2B5 Fax: 867-668-2869 Alberta and Northwest Territories Central Alberta District Commercial Operations 175 Aero Way NE, Unit 162 Calgary, AB T2E 6K2 Fax: 403-292-4141 Edmonton International Airport Commercial Operations 1727 35 Avenue East, Suite 100 Edmonton, AB T9E 0V6 Fax: 780-890-4311 Hwy 4 P.O. Box 220 Coutts, AB T0K 0N0 Fax: 403-344-4427 Saskatchewan 2510 Sandra Schmirler Way P.O. Box 4080 Regina, SK S4P 3W5 Fax: 306-780-5630 2625 Airport Drive, Suite 21 Saskatoon, SK S7L 7L1 Fax: 306-975-5917 Manitoba 1821 Wellington Avenue, Unit 130 Winnipeg, MB R3H 0G4 Fax: 204-983-0330 Ontario Northern Ontario Region 50 Terminal Street, Suite 4 North Bay, ON P1B 8G2 Fax: 705-472-3997 Greater Toronto Area Region Lester B. Pearson International Airport ( LBPIA ) Commercial Operations Special Cell Desk 2720 Britannia Rd East, Cargo 3 Mississauga, ON L5P 1A2 Fax: 905-676-5034 Quebec General desk, Longroom 400 place d'Youville Montréal, QC H2Y 2C2 Fax: 514-283-0384 New Brunswick 495 Prospect Street Fredericton, NB E3B 9M4 Fax: 506-452-3587 Prince Edward Island 250 Maple Hills Avenue, Suite 194 Charlottetown, PE C1C 1N2 Fax: 902-566-7275 Nova Scotia Commercial Operations 263 Susie Lake Crescent Halifax, NS B3S 0J5 Fax: 902-426-5648 Newfoundland 165 Duckworth Street, 6th floor St. John's, NL A1C 1G4 Fax: 709-772-2286", @@ -28987,7 +28987,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-4-1", "marginal_note": "References", - "part": "", + "part": "Export and import of cultural property", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable legislation\n- Cultural Property Export and Import Act\n- Customs Act (Section 101)\n- Cultural Property Export Regulations\n- Canadian Cultural Property Export Control List\nSuperseded D memorandum\nD19-4-1 dated May 8, 2024\nIssuing office\nOther Government Department Policy Unit Commercial Analysis, Research and Engagement and Trusted Trader Programs Commercial Program Directorate Commercial and Trade Branch", @@ -29149,7 +29149,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-6-1", "marginal_note": "On this page", - "part": "", + "part": "Import, export and in transit requirements of the Explosives Act and Regulations", "division": "", "heading": "", "text": "Updates made to this D-memo Definitions Guidelines Appendix References Applicable legislation Contact us\nThe Canada Border Services Agency (CBSA) assists Natural Resources Canada (NRCan) with the administration of the Explosives Act and Explosives Regulations, 2013 . This memorandum outlines the policies and procedures relating to the import, export and in transit movement of explosives.\nThe Explosives Act is an Act respecting the manufacture, testing, acquisition, possession, sale, storage, transportation, importation, exportation of explosives and the use of fireworks. The Act gives authority to the Governor in Council to make regulations for carrying out the purposes or provisions of this Act into effect, such as prescribing any thing that is to be included or not in the definition of “explosive”, exempting any explosive from the application of this Act or the regulations or any provision of this Act or the regulations, and regulating the importation, exportation and shipments in transit of explosives.\nAmmunition for firearms is recognized as a unique type of explosive and is defined in the Criminal Code of Canada . The importation of ammunition is controlled under the Firearms Act which requires the presentation of a valid Canadian firearms license.", @@ -29167,7 +29167,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-6-1", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Import, export and in transit requirements of the Explosives Act and Regulations", "division": "", "heading": "", "text": "- Update of the Firearms Act section 37 (1) requires the presentation of a firearms licence for the importation of ammunition, other than prohibited ammunition, by an individual or non-resident\n- The Criminal Code of Canada’s ( CCC ) definition of ammunition has been added strictly for licensing purposes\n- The definition of Non-resident has been added\n- The definition of Non-Resident Firearms Declaration form ( NRFD ) has been added\n- The definition of Possession and Acquisition Licence ( PAL ) has been added", @@ -29185,7 +29185,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-6-1", "marginal_note": "Definitions", - "part": "", + "part": "Import, export and in transit requirements of the Explosives Act and Regulations", "division": "", "heading": "", "text": "1. The following definitions apply in this D-Memorandum:\nAmmunition means a cartridge containing a projectile designed to be discharged from a firearm and, without restricting the generality of the foregoing, includes a caseless cartridge and a shot shell (munitions) Note This is the CCC definition and is used strictly for licensing purposes. Please also see small arms cartridge definition below Explosive means any thing that is made, manufactured or used to produce an explosion or a detonation or pyrotechnic effect, and includes any thing prescribed to be an explosive by the regulations, but does not include gases, organic peroxides or any thing prescribed not to be an explosive by the regulations. The Regulations prescribe the following to be explosives: an explosive substance or explosive article that is not manufactured or used to produce an explosion, detonation or pyrotechnic effect but is included in Class 1 of Schedule 1 to the Transportation of Dangerous Goods Regulations any substance numbered UN 1442, Ammonium perchlorate as set out in columns 1 and 2 of Schedule 1 to the Transportation of Dangerous Goods Regulations any substance numbered UN 3375, Ammonium nitrate emulsion, gel, or suspension , intermediate for blasting explosives, as set out in columns 1 and 2 of Schedule 1 to the Transportation of Dangerous Goods Regulations ; and a multi-ingredient kit that is used to manufacture an explosive Note This includes exploding/reactive targets and binary explosives Inspector means the Chief Inspector of Explosives, an inspector of explosives and a deputy inspector of explosives appointed under section 13 of the Explosives Act , and any other person who is directed by the Minister to inspect an explosive, a restricted component, a vehicle, a licensed factory or a magazine, or to hold an inquiry in connection with any accident caused by an explosive In transit means the movement of foreign goods through Canadian territory from a point outside Canada to another foreign point. Non-resident means an individual who ordinarily resides abroad. Visitors, seasonal residents, temporary residents, immigrants, and former residents are non-residents. Non-Resident Firearms Declaration Form ( NRFD /RCMP 5589) means a declaration of firearms, and ammunition to be filled out by a non-resident and presented to a Borders Service Officer (BSO) for confirmation upon importation in Canada when a non-resident does not possess a Possession and Acquisition Licence ( PAL ). NRCan’s Online System Natural Resources Canada’s Electronic Licence Management System for explosives licensing and restricted components enrolment Possession and Acquisition Licence ( PAL ) means a licence that allows an individual to possess and acquire the class or classes of firearm indicated on the licence and allows the importation of ammunition. Small arms cartridge means a cartridge that is designed to be used in small arms, has a calibre of no more than 19.1 mm (.75 calibre), is fitted with centre or rim fire priming and contains a propelling charge, with or without a solid projectile. It includes a shotgun shell of any gauge. Blank cartridges are included in the definition of small arms cartridges", @@ -29203,7 +29203,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-6-1", "marginal_note": "Guidelines", - "part": "", + "part": "Import, export and in transit requirements of the Explosives Act and Regulations", "division": "", "heading": "", "text": "Import, export and transportation in transit controls\n2. Other than the exemptions listed below, all imports, exports and in transit movements of explosives require a permit issued by NRCan Explosives Regulatory Division ( ERD )\nPersonal exemptions\n3. A person may import, export, or transport in transit an explosive set out in the following table without a permit if the following conditions are met:\n- the explosive is for personal use and not for commercial purposes\n- the explosive enters or leaves Canada with the person importing or exporting it or, if the explosive is transported in transit, it remains with the person transporting it at all times\n- in the case of small arms cartridges, the cartridges do not include a tracer, incendiary or similar military component or device and\n- the quantity of the explosive is not more than the quantity set out in the table below\nTable 1: The following table consists of three columns, where the first and second column provide the row number followed by Type of Explosive. The reference quantity for the explosive type is provided in the third column titled “Quantity”.\nNote The word “and” in the Quantity column of the table, is used to denote that an individual may import, export, or transport in transit any or all of the explosives in the table in a single shipment. The word “and” does not appear in the Explosives Regulations, 2013 but is added here for clarification purposes.\nItem Type of explosive Quantity 1 Model rocket motors that have a maximum total impulse of 80 newton-seconds (NFPA alpha designations A to E, as indicated on the motor or its packaging) 6; and 2 Avalanche airbag systems 3; and 3 Small arms cartridges — imported or exported 5,000; and 4 Small arms cartridges — transported in transit 50,000; and 5 Percussion caps (primers) for small arms cartridges — imported or exported 5,000; and 6 Percussion caps (primers) for small arms cartridges — transported in transit 50,000; and 7 Empty primed small arms cartridge cases — imported or exported 5,000; and 8 Empty primed small arms cartridge cases — transported in transit 50,000; and 9 Black powder and hazard category PE 1 black powder substitutes 8 kg, in containers of 500 g or less; and 10 Smokeless powder and hazard category PE 3 black powder substitutes 8 kg, in containers of 4 kg or less\nNotes\n- Inert/dummy articles and substances (empty of all explosives, such as brass, lead bullets, replicas of explosive articles, etc.) are not regulated under the Explosives Act and no permit from NRCan is required. However, any of the so-called “deactivated”, “inert” or “dummy” grenades (or similar articles) made with parts or components of real grenades, will require an import or export permit from Global Affairs Canada ( GAC ). For an in transit movement by an individual, an import and export permit from GAC is required\n- Certain types of ammunition are referred to as being “caseless” since they do not have a cartridge. This type of ammunition requires an import, export or in transit permit from NRCan\n- Presentation of a valid Canadian Firearms Licence is necessary to import ammunition\n- Each individual 18 years of age and over may claim the above exemptions\n- Canadians must follow United States (U.S). Federal and state laws when purchasing ammunition in the U.S.\n- The above exemptions refer only to the requirement for an NRCan permit. They do not exempt individuals from any duties and taxes owing on these goods. Please see paragraph 26 - Duties and Taxes section below for more details\nOther exemptions\n4. The following imports, exports, or in transit movements do not require a permit:\n- Explosives classified as UN3268 by the competent authority of their country of origin under the Model Regulations on the Transport of Dangerous Goods , published by the United Nations Note these include airbags and seat belt pre-tensioners.\n- Explosives diluted to less than 1% by weight, including diluted explosives used as reagents (for example, 1H-tetrazole), training kits for detector dogs and kits to test the functioning of machines that detect trace levels of explosives\n- Christmas crackers containing less than 2 mg of an explosive substance\n- Life-saving devices (for example, signals, flares and parachute release devices) that are being carried in an aircraft, train, vessel or vehicle as equipment necessary for its safe operation or for the safety of its occupants Note Pyrotechnic distress signals and life-saving devices must be for use in the same aircraft, vessel, train or vehicles (already part of its safety equipment). If they are imported, exported, shipped in transit for future installation / use in other aircraft, vessel, train or vehicle they require an import, export, or in transit permit.\n- Explosives under direction or control of the Minister of National Defence and allied armed forces that are under the control of any armed forces that are cooperating with the Canadian Forces\n- Safety and strike-anywhere matches\n- Restricted components and other chemicals that are not defined as explosives do not require import, export, or in transit permits from NRCan. Restricted component product means a product, other than an explosive, that contains or is made from: ammonium nitrate in solid form at a concentration of at least 28% nitrogen hydrogen peroxide at a concentration of at least 30% nitromethane, UN number 1261 potassium chlorate, UN number 1485 potassium perchlorate, UN number 1489 sodium chlorate in solid form, UN number 1495 nitric acid at a concentration of at least 75% potassium nitrate, UN number 1486 potassium nitrate and sodium nitrate mixture, UN number 1499 and sodium nitrate in solid form, UN number 1498 aluminum powder in dry form, UN number 1396 calcium ammonium nitrate, UN number 1477 hexamine, UN number 1328 acetone, UN number 1090\nExplosive commodities that are either prohibited or commonly mistaken as non-explosives\n5. Appendix D outlines explosive commodities that are either prohibited or commonly mistaken as non-explosives, such as toys and novelties. This list is intended as a guide and is not to be regarded as all-inclusive. When there is any doubt about the admissibility of an article, full particulars should be referred to the ERD of NRCan.\nImportation of ammunition by individuals\n6. In accordance with Firearms Act section 37 (1) individuals or non-residents are required to present a valid firearms licence when importing ammunition, other than prohibited ammunition.\n7. An individual or non-resident who is 18 years old or older may import ammunition, other than prohibited ammunition, only if , at the time of the importation, they hold a valid licence ( PAL ) and produce the licence to a BSO.\nExceptions\n8. Non-residents who at the time of the importation, are 18 years old or older and who do not hold a licence may import ammunition, other than prohibited ammunition, if:\n- They declare the ammunition at a Customs Office to a BSO by completing the Non-resident Firearms Declaration ( NRFD ) form containing the prescribed information\n- The BSO confirms the declaration in the prescribed manner\nNote A Declaration ( NRFD ) that has been confirmed by a BSO has the same effect as a valid licence for the purpose of importing the ammunition. See definition on ammunition above for licensing purposes.\nNon-compliance\n9. A customs officer may refuse to confirm the declaration if, among other things:\n- the non-resident has not truthfully completed the prescribed form or\n- the customs officer has reasonable grounds to believe that it is desirable, in the interests of the safety of the non-resident or any other person, that the declaration not be confirmed\n10. If any of the requirements of subsection 37(1) or 37(2) of the Firearms Act are not complied with, the customs officer may authorize the ammunition or cartridge magazine to be exported from that customs office or may detain the ammunition or cartridge magazine and give the individual a reasonable time to comply with those requirements.\n11. If the requirements are not complied with within a reasonable time and the ammunition is not exported, a customs officer shall lawfully dispose of the ammunition or cartridge magazine.\nApplication for explosives import, export and in transit permits\n12. Applications for an Explosives Permit should be directed to the ERD of NRCan via e-mail, mail or facsimile as outlined in paragraph 34.\n13. To obtain an import, export or in transit permit, the applicant can also submit an application online using NRCan’s on-line system . When the application is approved the permit holder will receive email notification advising them on how to access the permit by logging back into the on-line system. Status of the permit application and all approved active permits will be available to an authorized user via the on-line system.\nProcedures on importation, exportation and transport in transit requiring an explosives permit\n14. The procedures that apply to the importation, exportation and in transit movements of all explosives that require a permit under the Explosives Act are outlined in Appendix A, B, and C. The purpose of these procedures are to establish effective controls and to facilitate the release of shipments of explosives with appropriate documentation.\nSingle Window Initiative ( SWI )\n15. The Single Window Initiative ( SWI ) provides commercial importers with the ability to submit electronic information to the CBSA, before their arrival, through the use of the Integrated Import Declaration ( IID ) using service option 911. This service is voluntary and provides the ability for importers and brokers to obtain release of various regulated goods that previously could only be released through a paper process.\n16. The Permit Number along with other data elements specified in the SWI Electronic Commerce Client Requirements Document ( ECCRD ’s) Explosives Program Appendix must be submitted in IID .\n17. In the case of goods regulated by the NRCan Explosives Program, commercial importers can transmit electronic information using the IID to submit a release request up to 90 days in advance. Commercial importers need to contact NRCan beforehand to obtain an import permit.\n18. The physical presentation of an explosives import permit is not required when using the SWI IID process.\n19. There is no need to submit the Explosives Import Report (Form F04-02) to NRCan when using the IID . Import data for transactions using the IID is received from CBSA. In instances where the electronic IID is not used, paper permits will continue to be accepted for release; however permit holders must then submit the form F04-02 to NRCan.\n20. For further information please reference the CBSA's Single Window Initiative or the NRCan Explosives SWI . At this time, the SWI process is only available for the importation of explosives.\nMail delivery of explosives\n21. The delivery of explosives by mail is subject to the provisions of the Canada Post Corporation Act . Please refer to the Non-mailable Matter Regulations for more information.\nCourier Low Value Shipment ( CLVS ) Program shipping of explosives\n22. All goods controlled, prohibited or regulated by an Act of Parliament are excluded from the CLVS Program. Please refer to Memorandum D17-4-0 , You may also refer to the D19 Memoranda series , “Acts and Regulations of Other Government Departments,” for detailed information on goods that are controlled, prohibited or regulated.\nShipments of explosives without an explosives permit or with an invalid explosives permit\n23. Where explosives are not accompanied by a valid explosives import, export or in transit permit, other than as allowed as per exemptions described in paragraphs 3 and 4 of this memorandum, NRCan will direct the CBSA to detain, release, or reject the shipment of explosives. In the unusual event where assistance is not available, the shipment into/from Canada will not be allowed.\n24. When explosives are rejected and the importer/exporter/freight forwarder refuses to return the goods to the point of origin, the CBSA will contact the ERD to obtain guidance on possible; enforcement actions with respect to contravention of the and Regulations .\nPenalty information\n25. Unless authorized under the Explosives Act , it is an offence to possess, sell, manufacture, transport, import, export any explosive, or any restricted component. The penalty is:\n- on summary conviction, to a fine not exceeding two hundred and fifty thousand dollars or to imprisonment for a term not exceeding two years or to both or\n- on proceedings by way of indictment, to a fine not exceeding five hundred thousand dollars or to imprisonment for a term not exceeding five years or to both\nDisposal\n26. As per section 26(2) Explosives Act and section 36(2) of the Customs Act explosives that are forfeited or abandoned, will be disposed of as the Minister directs. The costs of disposal may be charged to the owner or the person having the lawful possession of it at the time of its seizure.\nCustoms Self-Assessment Program ( CSA )\n27. The CSA program gives approved importers, approved carriers and registered drivers the benefits of a streamlined clearance option for CSA -eligible goods. The streamlined clearance process eliminates the need for transactional transmissions of data related to eligible goods. This allows for the clearance of goods based on the identification of the approved importer, approved carrier and registered driver. Explosives classified as UN3268 are eligible to be approved under the CSA program. This includes airbags and seat belt pre-tensioners.\nAdditional requirements\n28. The importation, exportation and in transit movement of explosives may also be subject to the requirements contained within Memorandum D19-13-2: Importing and Exporting Firearms, Weapons and Devices , Memorandum D19-10-2: Export and Import Permits Act (Importations) , Memorandum D20-1-1: Export Reporting and Memorandum D19-13-5: Transportation of Dangerous Goods .\n29. For additional information on the commercial transportation of cargo, please see the D3 Memoranda series .\nGlobal Affairs Canada\n30. The importation and exportation of certain military explosives may also be subject to the provisions of the regulations under the Export and Import Permits Act , which is administered by GAC .\nDuties and/or taxes for personal imports\n31. Information on duties and taxes are not part of the Explosives Act or Regulations; this information is being provided for information purposes only .\n32. Residents must pay duties and/or taxes on all items allowed as personal exemptions for explosives. Residents may count these items toward their duty free allowances upon entering Canada; see Memorandum D2-3-1: Personal Exemptions for Residents Returning to Canada .\n33. Non-residents may import ammunition for their personal use in amounts that are appropriate for their needs and consistent with the purpose, nature and duration of their intended stay in Canada. As outlined in Memorandum D2-1-1: Temporary Importation of Baggage and Conveyances by Non-residents , a non-resident may temporarily import under TI 9803.00.00, duty- and tax free:\n- 200 rounds of ammunition or\n- 1,500 rounds of ammunition, if the ammunition is for his or her own use at a competition under the auspices of a recognized Canadian shooting or rifle association. The non-resident must prove that he or she is attending a competition, and that the competition is at an approved range (this information can be determined if the range is listed in official directories)\nNote Non-residents, who import more than the duty-free allowance of ammunition, must pay duty and/or taxes on the excess amount of ammunition\nAdditional information\n34. Inquiries concerning the Explosives Act and Explosives Regulations, 2013 , explosives permits or commodity clarification should be directed to the following:\nExplosives Regulatory Division Natural Resources Canada 580 Booth Street, 9th Floor Ottawa ON K1A 0E4\nTelephone: 1-855-912-0012 Facsimile: 613-948-5195\nEmail: ERD mms@nrcan.gc.ca NRCan Website\n35. The CBSA Border Information Service ( BIS ) responds to public inquiries related to import, export and in transit requirements of other government departments. You can access BIS toll-free throughout Canada by calling 1-800-461-9999 . If you are calling from outside Canada, you can access BIS by calling 204-983-3500 or 506-636-5064 (long-distance charges will apply). To speak directly to an agent, please call during regular business hours from Monday to Friday (except holidays), 8 a.m. to 4 p.m. local time.", @@ -29221,7 +29221,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-6-1", "marginal_note": "Appendix", - "part": "", + "part": "Import, export and in transit requirements of the Explosives Act and Regulations", "division": "", "heading": "", "text": "Appendix A: Import permits\nPermit holder\nStandard paper-based process option\n1. Apply for permit electronically using NRCan’s on-line system or manually (Form F04-01A).\n2. When approved, NRCan will issue the Single Use or Annual Import Permit and Terms and Conditions (Form F04-03A) to the applicant by mail or an email will be sent to notify the applicant that the permit is accessible by logging back into the on-line system.\n3. Single use permits are normally valid for 12 months and they are valid for one importation only; annual permits are valid for 12 months and valid for an unlimited number of importations in that time period.\n4. Before importing, ensure the following:\n- the permit is not expired\n- importer’s name on import declaration matches permit holder’s name\n- the goods described on the permit are the same as those described in the import declaration or in the cargo control documents\n- the quantity of goods stated on the import declaration is equal or less than that on the import permit (applies to single use permits only)\n5. Present the import permit Form F04-03A (original or copy) to the border services officer.\n6. For single use permits, within 30 days of the importation, complete and submit form F04-02 via online reporting or request a paper form from the ERD (address below); for annual permits submit the form F04-02 via online reporting before the permit is renewed or, if the permit is not renewed, within a year after it expires or request a paper form from the ERD (address below).\nExplosives Regulatory Division 580 Booth Street, 9th Floor Ottawa ON K1A 0E4\nFacsimile: 613-948-5195\nEmail: ERD mms@nrcan.gc.ca\nSWI Process Option\n1. Apply for permit electronically using NRCan’s on-line system or manually (Form F04-01A).\n2. When approved, NRCan will issue the Single Use or Annual Import Permit and Terms and Conditions (Form F04-03A) to the applicant by mail or an email will be sent to notify the applicant that the permit is accessible by logging back into the on-line system.\n3. Single use permits are normally valid for 12 months and they are valid for one importation only; annual permits are valid for 12 months and valid for an unlimited number of importations in that time period.\n4. Submit IID up to 90 days before the shipment date to CBSA for processing as per the SWI Electronic Commerce Client Requirements Document ( ECCRD ). Explosives specific data elements to be provided in the IID are listed in the SWI ECCRD ’s Explosives Program Appendix. Trade Chain Partner should wait to receive the IID notification before sending the shipment to the border. There is no need to present the Import Permit to a border services officer.\n5. Importer’s Information Report (Form F04-02) does not have to be submitted.\nAppendix B: Export permits\nPermit holder\n1. Apply for permit electronically using NRCan’s on-line system or manually (Form F04-01B).\n2. When approved, NRCan will issue the Single Use or Annual Export Permit and Terms and Conditions (Form F04-03B).\n3. Single use permits are normally valid for 12 months and they are valid for one exportation only; annual permits are valid for 12 months and valid for an unlimited number of exportations in that time period.\n4. Before exporting, ensure the following:\n- the permit is not expired\n- exporter’s name on export declaration matches permit holder’s name\n- the goods described on the permit are the same as those described in the export declaration and in the cargo control documents\n- the quantity of goods stated on the export declaration is equal or less than that on the export permit (applies to single use permits only)\n- the destination is noted on the export declaration (if destination is stated on the permit)\n5. Present the export permit Form F04-03B (original or copy) to the border services officer.\n6. For Single use permits, within 30 days of the exportation, complete and submit form F04-02. For annual permits submit the form F04-02 before the permit is renewed or, if the permit is not renewed, within a year after it expires.\nAppendix C: In transit permits\nPermit holder\n1. Apply for permit electronically using NRCan’s on-line system or manually (Form F04-01C).\n2. When approved, NRCan will issue a Single Use or Annual in Transit Permit and Terms and Conditions (Form F04-03C).\n3. Single use permits are normally valid for 12 months and they are valid for one in transit movement only; annual permits are valid for 12 months and valid for an unlimited number of in transit movements in that time period.\n4. Before in transit movement, ensure the following:\n- the permit is not expired\n- the permit holder’s name matches the name on the transporter carriers cargo report or on any other export documentation\n- the goods described on the permit are the same as those described in the cargo control documents\n- the quantity stated on the cargo control document is equal or less than that on the in transit permit (applies to single use permits only)\n- the destination (if destination is stated on the permit)\n5. Present the in transit permit Form F04-03C (original or copy) to the border services officer.\n6. For single use permits, within 30 days of the in transit movement, complete and submit form F04-02. For annual permits submit the form F04-02 before the permit is renewed or, if the permit is not renewed, within a year after it expires.\nAppendix D: Explosive commodities that are either prohibited or commonly mistaken as non-explosives\nCommodity Description Status Cigarette loads or plugs Small explosive charges designed for insertion in cigarettes or cigars that will cause them to explode after the victim takes a few puffs. Prohibited for import and export. Requires an in transit permit for in transit shipments. Exploding matches Resemble ordinary book matches and are designed to explode after a certain delay, usually about the time they are in position to light a cigarette. Prohibited import and export. Requires an in transit permit for in transit shipments. Sparkling matches Resemble normal book matches but send out a shower of sparks. Prohibited import and export. Requires an in transit permit for in transit shipments. Ammunition for miniature tie clip, cufflink or key chain pistols A violent type of blank ammunition made up for use as a novelty. Prohibited import and export. Requires an in transit permit for in transit shipments. Auto alarms or jokers Supposedly designed as burglar alarms but often used as a practical joke: when wired to the ignition system of a car, they produce a loud screeching whistle followed by copious emissions of smoke and a loud explosion. Prohibited import and export. Requires an in transit permit for in transit shipments. Cherry bombs, M-80s, silver salutes and flash crackers Very violent firecrackers that cause serious injuries every year; they contain an excessive charge of a prohibited fireworks composition. Prohibited import and export. Requires an in transit permit for in transit shipments. Snap pops, throw-down and step-on torpedoes and cracking balls Small objects designed to explode on impact; some of the latter are so shaped and coloured as to look like children’s breakfast cereal or candy balls. Prohibited import and export. Requires an in transit permit for in transit shipments. Exploding golf balls Designed to explode and emit a cloud of smoke on impact. Prohibited import and export. Requires an in transit permit for in transit shipments. Stink bombs and smoke bombs (see also “Smoke signals and generators”) Often made to resemble cherry bombs and salutes, they are used for practical jokes Prohibited import and export. Requires an in transit permit for in transit shipments. Tear-gas pens and launchers Resembling a pen, they may contain a mechanism activated by an explosive. Supposedly for protection against muggers, but are more commonly used as offensive weapons or as practical jokes (also prohibited under Memorandum D19-13-2 ). Prohibited import and export. Requires an in transit permit for in transit shipments. Party poppers and table bombs Designed to project paper streamers or dispense party favours; the smaller ones are made of coloured plastic and shaped like champagne bottles. Requires an import, export and in transit permit. Table rockets and bottle skyrockets Small fireworks designed to be launched from a table or a bottle and burst into a shower of sparks or a cloud of smoke. Prohibited import and export. Requires an in transit permit for in transit shipments. Fake firecrackers and other trick devices Any article that employs or simulates an explosive or a pyrotechnic for a trick or practical joke. Prohibited import and export. Requires an in transit permit for in transit shipments. Toy pistol caps These may be in the form of conventional paper rolls, individual paper discs, plastic rings or plastic strips; sometimes the caps are packed in with the toy pistol, revolver, rifle or machine gun. Requires an import, export and in transit permit. Model rocket motors Small, hard cardboard cylinders containing a low explosive; one end is closed and the other open to form a nozzle. Normally packed three on a bubble package or three in a packing tube. Electric bridge wire igniters are usually included separately in the package; also may be packed within a model rocket kit. Requires an import, export and in transit permit, other than as allowed with personal exemptions in paragraph 3. Firecrackers Small fireworks with entwined fuses used solely as noisemakers that constitute a unique hazard; possession is restricted to those persons having specific approval of the Chief Inspector of Explosives. Requires an import, export and in transit permit.", @@ -29239,7 +29239,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-6-1", "marginal_note": "References", - "part": "", + "part": "Import, export and in transit requirements of the Explosives Act and Regulations", "division": "", "heading": "", "text": "Headquarters file\n68524-2-3\nLegislative references\n- Canada Border Services Agency Act\n- Canada Post Corporation Act\n- Customs Act\n- Customs Tariff\n- Export and Import Permits Act\n- Explosives Act\n- Explosives Regulations, 2013\n- Firearms Act\n- Non-mailable Matter Regulations\n- Reporting of Exported Goods Regulations\n- Transportation of Dangerous Goods Act\n- Transportation of Dangerous Goods Regulations\nOther references\n- D2-1-1\n- D2-3-1\n- D17-4-0\n- D19-10-2\n- D19-13-2\n- D19-13-5\n- D20-1-1", @@ -29257,7 +29257,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-6-1", "marginal_note": "Applicable legislation", - "part": "", + "part": "Import, export and in transit requirements of the Explosives Act and Regulations", "division": "", "heading": "", "text": "- Canada Border Services Agency Act – Subsections 5(1) and (2)\n- Customs Act – Subsection 12(1), Sections 31 and 95, Subsection 99(1), Section 101, Subsection 107(5)\n- Reporting of Exported Goods Regulations – Subsection 5(1)\n- Explosives Act – Section 3, Subsections 9(1) through (3)\n- Explosives Regulations, 2013 – Section 5 (5), Sections 44 through 51, Section 166\n- Non-residents’ Temporary Importation of Baggage and Conveyances Regulations – Subsection 4(1)(c)\n- Firearms Act – Section 37 - 38\nSuperseded D memoranda\nD19-6-1 dated March 31, 2021\nIssuing office\nOther Government Departments Policy Unit Commercial Analysis, Research and Engagement and Trusted Trader Programs Commercial and Trade Branch", @@ -29329,7 +29329,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-6-3", "marginal_note": "Plain language summary", - "part": "", + "part": "Importation of Energy-using Products", "division": "", "heading": "", "text": "Target audience: Commercial importers of energy-using products\nKey content: What are energy-using products; what are requirement to import energy-using products to Canada; what information must be provided to the CBSA in the Integrated Import Declaration ( IID ) via Single Window Initiative ( SWI ).\nKeywords: Energy-using products, importation of energy using products; requirements to import energy-using products; CBSA Single Window Initiative for energy-using products\nOn this page Updates made to this D-memo Definitions Guidelines Introduction Requirements of the Energy Efficiency Act and Energy Efficiency Regulations, 2016 Import information requirements Responsibilities of the CBSA Sharing of information for the purpose of compliance verification Energy Efficiency Act Additional information References Contact us", @@ -29347,7 +29347,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-6-3", "marginal_note": "On this page", - "part": "", + "part": "Importation of Energy-using Products", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines Introduction Requirements of the Energy Efficiency Act and Energy Efficiency Regulations, 2016 Import information requirements Responsibilities of the CBSA Sharing of information for the purpose of compliance verification Energy Efficiency Act Additional information\n- References\n- Contact us", @@ -29365,7 +29365,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-6-3", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Importation of Energy-using Products", "division": "", "heading": "", "text": "This memorandum has been revised to:\n- update regulated product information following an Amendment to the Energy Efficiency Regulations (Amendment 18)\n- make some housekeeping changes", @@ -29383,7 +29383,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-6-3", "marginal_note": "Definitions", - "part": "", + "part": "Importation of Energy-using Products", "division": "", "heading": "", "text": "1. For definitions and a detailed description of the regulated energy-using products, please refer to the Energy Efficiency Regulations, 2016 or Natural Resources Canada (NRCan)'s Guide to Canada's Energy Efficiency Regulations .", @@ -29401,7 +29401,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-6-3", "marginal_note": "Guidelines", - "part": "", + "part": "Importation of Energy-using Products", "division": "", "heading": "", "text": "Introduction\n2. The Canada Border Services Agency (CBSA) assists NRCan in the administration of the Energy Efficiency Act and the Energy Efficiency Regulations, 2016 . This memorandum outlines the procedures for the importation of energy-using products. These regulations do not apply to personal importations.\n3. The Energy Efficiency Act and Energy Efficiency Regulations, 2016 prohibit the importation of certain energy-using products unless they meet specific requirements. Importers, who are dealers of these regulated products, must provide the CBSA with prescribed data elements.\nRequirements of the Energy Efficiency Act and Energy Efficiency Regulations, 2016\n4. The Energy Efficiency Regulations, 2016 have five requirements:\n- Regulated products must comply with minimum energy efficiency standards.\n- An energy efficiency report must be filed with NRCan prior to first import.\n- All regulated products must bear an energy efficiency verification mark from a certification body accredited by the Standards Council of Canada.\n- Necessary import information must be provided to the CBSA at the time of import.\n- Some regulated products must bear labels, before leaving the possession of the dealer or the dealer's consignee, indicating their energy performance. This labelling requirement is not a condition of import as regulated products that must bear these labels can be labelled after importation. For more information on labelling requirements , please refer to the Introduction to the Regulations on NRCan's website .\n5. For information purposes, the energy-using products that require an EnerGuide label may be found in the Guide to Canada's Energy Efficiency Regulations.\n6. For information purposes, the energy-using products that require a lighting product lamp label can be found in sections 424 to 429 of the Energy Efficiency Regulations, 2016 .\n7. For information purposes, the energy-using products that require a walk-in refrigeration nameplate can be found in section 658 of the Energy Efficiency Regulations, 2016 .\n8. The energy efficiency standards are intended to eliminate the least efficient products from the marketplace. The labels provide information that assists the purchasers in the selection of the most efficient products that are available.\nImport information requirements\n9. The Energy Efficiency Regulations, 2016 apply to dealers who import regulated energy-using products into Canada or ship regulated energy-using products from one Canadian province to another. In accordance with section 7 of the Energy Efficiency Regulations, 2016 , a dealer importing an energy-using product must provide the following information to NRCan via the CBSA:\n- the name of the product using one of the names identified in paragraph 13 (below)\n- the model number of the product, including motors (please note that Unique Motor Identifiers for motors are no longer required)\n- the brand, if any, of the product\n- the address of the dealer\n- one of the following purposes for which the product is being imported sale or lease in Canada without modification sale or lease in Canada after being modified to comply with the applicable energy efficiency standard for incorporation into any other product that is to be exported from Canada\n10. Additional data elements, as listed in paragraph 9, are to be included in the Integrated Import Declaration submitted to the CBSA through the Single Window Initiative, service option 911.\n11. For more information about the Single Window Initiative , please refer to the CBSA website. Chapter 23 SWI IID of the Electronic Commerce Client Requirements Document ( ECCRD ) provides technical and system requirements information. Appendix B of chapter 23 includes a list of required data elements for NRCan.\n12. If, under exceptional circumstances, it is impossible to submit release requests to the CBSA electronically through the SWI, importers must include the additional copy of the document with required data elements in the paper release package submitted to the CBSA. The document with additional data elements will be forwarded by the CBSA to NRCan at the address indicated in paragraph 24 of this Memorandum.\n13. The above import requirements apply to the following regulated energy-using products (ordered by label requirements).\nEnerGuide label This is required for: clothes dryers clothes washers (and household-style commercial) integrated clothes washer-dryers dishwashers electric ranges freezers refrigerators, and refrigerator-freezers miscellaneous refrigeration products room air conditioners portable air conditioners Lighting product label This is required for: general service incandescent reflector lamps compact fluorescent lamps ( CFL ) general service lamps and modified spectrum incandescent lamps Nameplate label This is required for: walk-in freezer and walk-in cooler door assemblies walk-in freezer and walk-in cooler panels walk-in refrigeration systems No label This is required for: battery chargers ceiling fans and ceiling fan light kits chillers clean water pumps commercial pre-rinse spray valve commercial refrigerators, refrigerator-freezers and freezers compact audio products dehumidifiers dry-type transformers electric boilers electric furnaces electric water heaters – commercial electric water heaters – household energy-recovery and heat-recovery ventilators exit signs external power supplies ( EPS ) fluorescent lamp ballasts gas boilers - commercial gas boilers - household gas fireplaces gas furnaces gas ranges gas water heaters gas-fired instantaneous water heaters – household gas-fired instantaneous water heaters – commercial gas-fired storage water heaters – household gas-fired storage water heaters - commercial gas-fired unit heaters general service fluorescent lamps ground-source heat pumps ice-makers internal water loop heat pumps large air conditioners, heat pumps and condensing units metal halide lamp ballasts microwave ovens motors - electric (from 1-500 HP/0.746-375 kW) motors - small electric (from 0.25-3 HP/0.18-2.2 kW) oil-fired boilers – household oil-fired boilers – commercial oil-fired furnaces oil-fired water heater – household oil-fired water heaters – commercial packaged terminal air conditioners and heat pumps portable air conditioners refrigerated vending machines single package central air conditioners and heat pumps single package vertical air conditioners and heat pumps (SPVAC) and ( SPVHP ) split-system central air conditioners and heat pumps televisions torchieres traffic signal modules and pedestrian modules video products\n14. For the most recent list of regulated energy-using products, please refer to NRCan's Guide to Canada's Energy Efficiency Regulations .\n15. If products fall out of the scope of the Energy Efficiency Regulations, 2016 but are classified under one of the HS codes on NRCan's list, importers/customs brokers should still use SWI since it provides the option to indicate that the shipment is not regulated by NRCan.\n16. The following are examples of situations, when Energy Efficiency Regulations, 2016 do not apply :\n- personal importations\n- energy-using products imported for companies' own use (for example, restaurants or hotels importing television sets, refrigerators, external power supplies or stoves to be used in their own facilities)\n- the equipment comes without regulated components, for example: machines without regulated components that use the same HS codes as machines with regulated components non-regulated end-use products imported without a regulated component, such as external power supplies\n17. The import reporting requirements under the Energy Efficiency Regulations, 2016 do not apply to the following regulated energy-using products: battery chargers, electric motors, external power supplies, fluorescent ballasts and small electric motors, when any of these products are incorporated into, or are components of any other products or machines, that is, when an electric motor is part of a hoist, a fan, a blower, or a pump, or when a ballast is part of a fluorescent lighting fixture.\n18. Approved participants of the CBSA's Customs Self-Assessment ( CSA ) Program are allowed to transmit release requests through ACROSS using SO 125 or 257 when importing regulated energy-using products from counties other than US and Mexico, without having to provide the five additional NRCan data elements. Eligible CSA participants will meet their import reporting requirements under the Energy Efficiency Regulations, 2016 by sending monthly import reports directly to NRCan. Enquiries related to the NRCan/CSA program should be referred to the Office of Energy Efficiency at the address indicated in paragraph 24 of this Memorandum.\nResponsibilities of the CBSA\n19. Border services officers will verify that electronically transmitted release information related to the regulated energy-using products includes five data elements (refer to paragraph 9 above), as required under the Energy Efficiency Regulations, 2016 , and will verify that this information complies with the Regulations.\n20. Immediately upon release, the CBSA will automatically transmit data related to the import of regulated energy-using products to NRCan.\n21. If the information on the regulated energy-using products entering Canada has not been submitted to the CBSA as required, a penalty may be issued by the CBSA for missing information. More information concerning the Administrative Monetary Penalty System (AMPS) can be found on the CBSA website under the Trade Facilitation and Trade Compliance section, or by consulting the Memorandum D22-1-1 : Implementing the Administrative Monetary Penalty System .\nSharing of information for the purpose of compliance verification\n22. Where an authorized NRCan officer, pursuant to the Energy Efficiency Act or Energy Efficiency Regulations, 2016 , requests in writing to obtain trade data pertaining to the energy-using products, the CBSA, upon review of each request, may authorize, under section 107 of the Customs Act , the disclosure of requested information to NRCan.\nEnergy Efficiency Act\n23. Every person who contravenes subsection 4(1) of the Energy Efficiency Act is guilty of an offence punishable on summary conviction and liable to a fine not exceeding $50,000, or is guilty of an indictable offence and liable to a fine not exceeding $200,000.\nAdditional information\n24. For further information on the Energy Efficiency Act and Energy Efficiency Regulations, 2016 , please contact NRCan at:\nOffice of Energy Efficiency Equipment and Housing Division 580 Booth St, 13th Floor Ottawa ON K1A 0E4 Website: NRCan's Energy Efficiency Regulations, 2016\n25. For more information regarding the CBSA's programs and services, please contact the Border Information Service (BIS) line. Within Canada, you can call BIS toll-free at 1-800-461-9999 . From outside Canada, please call 204-983-3500 or 506-636-5064 ( long-distance charges will apply). Agents are available Monday to Friday (08:00 to 16:00 local time, except holidays). TTY is also available within Canada at 1-866-335-3237 .", @@ -29419,7 +29419,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-6-3", "marginal_note": "References", - "part": "", + "part": "Importation of Energy-using Products", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable legislation\n- Canada Border Services Agency Act\n- Customs Act\n- Customs Tariff\n- Energy Efficiency Act\n- Energy Efficiency Regulations, 2016\nRelated D memoranda\nMemorandum D22-1-1 : Implementing the Administrative Monetary Penalty System\nSuperseded D memorandum\nD19-6-3 dated January 21, 2021\nIssuing office\nOther Government Department Policy Unit Commercial Analysis, Research and Engagement and Trusted Trader Programs Commercial Program Directorate Commercial and Trade Branch", @@ -29437,7 +29437,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-6-4", "marginal_note": "Plain language summary", - "part": "", + "part": "Exporting and Importing Rough Diamonds, the Kimberley Process", "division": "", "heading": "", "text": "Target audience: Trade chain partners, including importers, exporters, customs brokers\nKey content: This memorandum outlines and explains the legislation, regulations and general guidelines that apply to the exportation and importation of rough diamonds out of or into Canada\nKeywords: CARM, importing, exporting, CAD (Commercial Accounting Declaration), rough diamonds, mining", @@ -29455,7 +29455,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-6-4", "marginal_note": "On this page", - "part": "", + "part": "Exporting and Importing Rough Diamonds, the Kimberley Process", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Guidelines\n- References\n- Contact us\n- Related links", @@ -29473,7 +29473,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-6-4", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Exporting and Importing Rough Diamonds, the Kimberley Process", "division": "", "heading": "", "text": "This D-memorandum has been updated with new contact information.", @@ -29491,7 +29491,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-6-4", "marginal_note": "Guidelines", - "part": "", + "part": "Exporting and Importing Rough Diamonds, the Kimberley Process", "division": "", "heading": "", "text": "This memorandum contains guidelines and information on the Kimberley Process certification scheme for the trade in rough diamonds. On January 1, 2003 , the provisions of the Export and Import of Rough Diamonds Act and its associated regulations became law. This legislation is the responsibility of Natural Resources Canada ( NRCan ). The Canada Border Services Agency ( CBSA ) and the Royal Canadian Mounted Police (RCMP) will assist NR Can with the border enforcement aspects of the Kimberley Process certification scheme.\nKimberley Process certification scheme\n1. The Export and Import of Rough Diamonds Act was introduced as a result of commitments made by several countries, including Canada, that participate in the Kimberley Process Certification Scheme. List of Kimberley Process participants .\n2. The purpose of the certification scheme is to prevent the international movement of conflict or \"blood\" diamonds that are being used to fund rebel activities. The scheme requires imports and exports of rough diamonds to be accompanied by valid Kimberley Process Certificate ( KPC ) and transported in tamper-resistant containers.\n3. The Export and Import of Rough Diamonds Act defines a rough diamond as \"a diamond that is unsorted, unworked or simply sawn, cleaved or bruted, and that falls under subheading 7102.10, 7102.21 or 7102.31 in the List of Tariff Provisions set out in the schedule to the Customs Tariff .\" Diamonds that are cut and polished and ready to be mounted, set or fitted do not fall under the provisions of the Act and do not require a KPC .\n4. The Minister of Natural Resources has designated NRCan inspectors and the RCMP to respectively administer and enforce the Export and Import of Rough Diamonds Act .\n5. The CBSA ’s role is to review the KPC s, verify that appropriate containers are used and detain shipments that appear to violate the Export and Import of Rough Diamonds Act .\n6. Information relating to Canadian diamonds that are exported and then returned to Canada can be found in Memorandum D10-14-39 , Canadian Diamonds Exported and Returned .\nImport controls\n7. Every person who imports rough diamonds into Canada must ensure that the rough diamonds are in a container that meets the requirements described in the section called Containers and Seals of this memorandum and is accompanied by a valid KPC (the KPC has to physically accompany the shipment) that:\n- has been issued by a participant\n- has not been invalidated by the participant\n- contains accurate information and\n- contains the data elements listed in the Appendix\n8. If there are no discrepancies between the KPC and the import documentation at the time of importation, the CBSA will stamp the KPC with the CBSA Integrated Stamp and return it to the importer or the importer’s authorized agent.\n9. The importer or the importer’s authorized agent must forward the KPC , within seven days after import, to NRCan at the address provided in this memorandum in the section called Additional Information.\n10. The CBSA will detain shipments if any of the following circumstances occur:\n- no KPC is presented and the goods are suspected to be rough diamonds\n- discrepancies are identified on the KPC\n- the KPC is suspected to be fraudulent\n- the shipment is imported from a non-participant\n- the packaging requirements are not met or\n- the KPC has expired\nCommercial Accounting Declaration\n11. Effective May 13, 2024 , the Form B-3 will be replaced by the Commercial Accounting Declaration ( CAD ) C Type. Importers should be aware that specific coding requirements apply to imports of rough diamonds that are classified under tariff item Nos. 7102.10 , 7102.21 , 7102.31 and 9813.00.00.41 . The KPC that is required for imports of rough diamonds has a unique identification number and this number must be entered in Field 81 (Special Authority Permit). In most cases, it will be possible to enter the KPC number in field 81 of the CAD as it appears on the certificate. For example, the KPC number that appears on the United States certificate starts with US , while the European Union KPC number starts with EU . However, as the format of the KPC number varies among the participating countries and because there are field limitations, it may be necessary for the importer to modify the number before entering it. The following rules apply when completing field 81:\n- The KPC number must begin with the two-letter country code . The country code must be added to the beginning of the number if it is not included\n- The KPC number must be no more than 20 characters . If it is longer than 20 characters, then the appropriate number of characters should be deleted from the end of the number\nFor more information, visit CARM: The new way to assess and pay duties and taxes on imported commercial goods .\nExport controls\n12. Every person who exports rough diamonds from Canada must ensure that the diamonds are in a proper container that meets the requirements in the section called Containers and Seals and are accompanied by a valid Canadian KPC .\n13. At the time of export, if there are no discrepancies between the Canadian KPC and the export documentation, the CBSA will date-stamp the export declaration and exporter’s copy portion of the KPC and return them to the exporter.\n14. The exporter or the exporter’s agent must forward the export declaration portion of the KPC , within seven days after export, to the Kimberly Process Office at NRCan at the address provided on the reverse side of the KPC .\n15. The CBSA will detain shipments and immediately contact NRCan ’s Kimberley Process Office to get instructions on how to proceed if any of the following circumstances occur:\n- No KPC is presented and the goods are suspected to be rough diamonds\n- Discrepancies are identified on the KPC\n- The KPC is suspected to be fraudulent\n- The shipment is about to be exported to a non-participant\n- The packaging requirements are not met\n- The KPC has expired\nIn-transit shipments\n16. As per the Export and Import of Rough Diamonds Act , shipments of rough diamonds that are transiting Canada ( in-transit shipments) are not considered to be imported into Canada or exported from Canada.\n17. In-transit shipments can be seized if they are not accompanied by a KPC certificate or are in a container that has been opened. However, if the Minister of Natural Resources orders the shipment to be returned to the participant who exported it then the rough diamonds cannot be seized.\n18. In the event that the shipment transiting Canada cannot make an immediate connecting flight to the final destination, the CBSA will issue the person transporting the sealed container a BSF241, Non-monetary General Receipt and the shipment will remain in CBSA 's custody and control until the connecting flight is ready for departure. At that time the CBSA will deliver the shipment, to the person issued the BSF241, at the gate to ensure the goods are exported.\nSingle Window Initiative and the Kimberley Process Rough Diamonds Program\n19. The Single Window Initiative ( SWI ) provides commercial importers with the ability to submit electronic information to the CBSA , in advance of their arrival, through the use of the Integrated Import Declaration (IID) using service option 911. This new service is voluntary and provides the ability for importers and brokers to obtain release of various regulated goods that previously could only be released through a paper process. The IID can be submitted up to 90 days in advance and the trade chain partner will be able to receive border decisions related to the release of the diamonds up to 90 days in advance of their arrival.\n20. In order to meet the SWI commitment to reduce paper, a new Document Image Functionality (DIF) has been developed. The DIF , service option 927, allows importers and brokers to electronically submit digital images of documents that traditionally needed to be presented with the importation documentation.\n- Note: In the case of rough diamonds importations , if commercial importers decide to submit advance electronic information to the CBSA using the SWI service, the submission of the KPC number remains mandatory ; however, the submission of the KPC image is optional; an original KPC must still accompany the shipment into Canada and be verified by the CBSA at the point of entry for authenticity . Lastly, presentation of the original KPC to the CBSA , at the time of release and for further validation, must be accompanied by a \"Release Information Sheet\" (refer to Memorandum D17-1-4 , Release of Commercial Goods (Appendix D) .\nThe SWI Integrated Import Declaration electronic commerce client requirements document provides technical and system requirements information. Appendix B of the document includes a list of required data elements for Natural Resources Canada.\nFor more information visit the Single Window Initiative .\nContainers and seals\n21. A container that is used to export or import rough diamonds must be constructed so that it cannot be opened when sealed without showing evidence of having been opened. In addition, a container in which rough diamonds are exported from Canada must be secured with a seal that bears a seal number listed on the accompanying Canadian KPC . If a situation arises where a seal is broken at the time of export from Canada, either as a result of a CBSA examination or damage in-transit , NRCan must be informed immediately. CBSA , in consultation with NRCan , will inform the exporter of next steps. In the event that an imported shipment is examined and the seal is broken or damage in-transit , NRCan must be informed immediately. CBSA , in consultation with NRCan , will inform the importer or the importer’s authorized agent of next steps.\nPenalties\n22. Subsection 41.(1) of the Export and Import of Rough Diamonds Act sets out the following penalties for various offences under this Act: (a) an indictable offence and liable to a fine in an amount that is in the discretion of the court or to imprisonment for a term not exceeding 10 years, or to both; or (b) an offence punishable on summary conviction and liable to a fine not exceeding $25,000 or to imprisonment for a term not exceeding 12 months, or to both.\n23. In the event that a CBSA infraction may also apply to the shipment (e.g., smuggling or false statements are made regarding the country of origin in the case of imports; non-report or false statements are made regarding the destination country in the case of exports), the CBSA will detain the goods and charges may be laid under both the Customs Act and the Export and Import of Rough Diamonds Act .\nAppendix A: Required data elements for Kimberley Process Certificates\nRequired data elements for Kimberley Process Certificates\n- Identification of importer and exporter\n- Carat weight\n- Value in U.S. dollars\n- Harmonized System subheading\n- Name of issuing authority\n- Unique KPC identification number (beginning with the two-letter country code)\n- Date of issue\n- Date of expiry\n- Number of packages/parcels or containers\n- Validation by issuing authority\n- Country of origin of unmixed (i.e. from same) mining origin\nNote: A certificate should bear the title \"Kimberley Process Certificate\" and have the following statement: \"The rough diamonds in this shipment have been handled in accordance with the provisions of the Kimberley Process certification scheme for rough diamonds\".\nNote: A Kimberley Process certificate issued to export rough diamonds from Canada will apply to one shipment, identify the appropriate seal number(s) and be valid for a period of 60 days.", @@ -29509,7 +29509,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-6-4", "marginal_note": "References", - "part": "", + "part": "Exporting and Importing Rough Diamonds, the Kimberley Process", "division": "", "heading": "", "text": "Applicable legislation\n- Export and Import of Rough Diamonds Act\n- Export and Import of Rough Diamonds Regulations\n- Customs Tariff\n- Customs Act\n- Canada Border Services Agency Act", @@ -29527,7 +29527,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-6-4", "marginal_note": "Superseded memoranda D", - "part": "", + "part": "Exporting and Importing Rough Diamonds, the Kimberley Process", "division": "", "heading": "", "text": "Memorandum D19-6-4", @@ -29545,7 +29545,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-6-4", "marginal_note": "Issuing office", - "part": "", + "part": "Exporting and Importing Rough Diamonds, the Kimberley Process", "division": "", "heading": "", "text": "Other Government Programs Unit Program and Policy Management Division Commercial Programs Directorate Commercial and Trade Branch", @@ -29563,7 +29563,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-7-1", "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 1)", - "part": "", + "part": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES)", "division": "", "heading": "", "text": "Memorandum D19-7-1: Interpretation of the Wild \nAnimal and Plant Protection and Regulation of \nInternational and Interprovincial Trade Act \n(WAPPRIITA) and the Convention on \nInternational Trade in Endangered Species of \nWild Fauna and Flora (CITES) \nISSN 2369-2391 \nOttawa, October 21, 2024 \n\nThe Canada Border Services Agency (CBSA) assists Environment and Climate \nChange Canada (ECCC) with the administration and enforcement of legislation and \nregulatory controls, which aim to protect Canadian and foreign species of animals and \nplants that may be at risk of overexploitation due to poaching and illegal trade and to \nsafeguard Canadian ecosystems from the introduction of species considered to be \nharmful. \nThis memorandum provides guidance on the importation and exportation of certain \nfood, plants, animals and related (FPA) products, that are covered through a system of \ncertain permits or certificates, which helps to regulate the international trade of wild \nanimals, plant and their parts or derivatives to ensure it does not threaten their survival. \nIt aims to protect endangered, threatened and at-risk species of wild animals and \nplants against overexploitation due to international trade. \nPlain language summary \nTarget audience: Importers of food, plants, animals and related products (commercial \nand non-commercial). \nKey content: Importation and exportation of CITES species and goods; CITES import \npermits; requirements for commercial exports; exemptions and special cases (for \nexample, household goods, souvenirs); examination and detention of goods. \nKeywords: Endangered species; food, plants and animals; imports; exports; trade; \nCITES goods; CITES Species List; CARM. \nOn this page \n Updates made to this D-memo \n Definitions \n\n2 \n\n Guidelines \no CITES appendices \no CITES Species List \no CITES documents \no Importation \no Exportation \no Exemptions and special cases \no Enforcement and administration \no Animal welfare \no Penalty provisions \no Legislation \no Obligation to provide correct information \no Examination of goods \no Detention of controlled goods \n References \n Contact us \nUpdates made to this D-memo \nThe following updates have been made to this D-memo: \n Added Single Window Integrated Import (SWI) declaration release \n Removed Phytosanitary Certificates as acceptable Convention on \nInternational Trade in Endangered Species of Wild Fauna and Flora \n(CITES) export documentation from Canada \n Removed reference to Schedule I of the Wild Animal and Plant Trade \nRegulations (WAPTR) \n Updated instructions for the CITES trusted exporter program (postal stream) \n Added information for goods being held in a customs bonded warehouse \n Updated new link for CITES species database to the CITES Species List \n Added information for musical instruments, travelling shows and scientific \nexchanges \n Changed wording due to CBSA Assessment and Revenue Management \n(CARM) implementation \n Updated general terminology ", @@ -29581,7 +29581,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-7-1", "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 2)", - "part": "", + "part": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES)", "division": "", "heading": "", "text": " Amended the WAPTR for the import and export of elephant tusk (ivory) and \nrhinoceros horn \n\n3 \n\nDefinitions \n1. For the purposes of CITES: \na) “animal” means any specimen, whether living or dead, of any species of animal \nthat is listed in one of the CITES appendices, and includes any egg, sperm, tissue \nculture or embryo of any such animal; \nb) “plant” means any specimen, whether living or dead, of any species of plant \nthat is listed in an appendix to CITES, and includes any seed, spore, pollen or \ntissue culture of any such plant. \n2. For the purposes of species imported in contravention of the laws of foreign states \nunder the Wild Animal and Plant Protection and Regulation of International and \nInterprovincial Trade Act (WAPPRIITA): \na) “animal” means any specimen, whether living or dead, of any species of \nanimal, and includes any egg, sperm, tissue culture or embryo of any such \nanimal; \nb) “plant” means any specimen, whether living or dead, of any species of plant, \nand includes any seed, spore, pollen or tissue culture of any such plant. \nGuidelines \n3. The purpose of the Wild Animal and Plant Protection and Regulation of International \nand Interprovincial Trade Act (WAPPRIITA) and the Wild Animal and Plant Trade \nRegulations (WAPTR) is to protect certain species of animals and plants, including \nthose listed in the Convention on International Trade in Endangered Species of Wild \nFauna and Flora (CITES), and to regulate international and interprovincial trade in \nthose species. \n\n4. WAPPRIITA applies to: \n\na) Foreign species whose capture, possession, and export are prohibited or \nregulated by laws in their country of origin; \nb) Wild animal and plant species on the CITES Species List; \nc) Alien species that can endanger Canadian species by way of introduction \ninto Canadian ecosystems (Schedule II of the WAPTR); and, \nd) Canadian species whose capture, possession, transportation, and \nexportation are regulated by provincial or territorial laws. \nThe Convention (CITES) is an international agreement between governments; its \npurpose is to ensure that the international trade of specimens of wild animals and \n\n4 \n\nplants does not threaten their survival. As a Party to CITES, Canada has an \ninternational obligation to regulate the trade in CITES-listed wild animals and plants. \nWAPPRIITA is the legislative vehicle through which Canada meets its obligations \nunder the Convention. \nFor detailed information, consult the Act (WAPPRIITA), Regulations (WAPTR), and \nConvention (CITE). \nCITES appendices \n5. Animals and plants are placed into one of three categories; their placement is made \non the basis of the degree to which the species is considered endangered. These \ncategories are shown as Appendices to the Convention and are listed according to the \nfollowing criteria: \na) Appendix I: species threatened with extinction worldwide that are or may be \naffected by trade; \nb) Appendix II: species not yet threatened with extinction but which could ", @@ -29599,7 +29599,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-7-1", "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 3)", - "part": "", + "part": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES)", "division": "", "heading": "", "text": "become so if international trade continues without restriction; \nc) Appendix III: Species included in the Appendix at the request of a Party that \nregulates trade in those species and has requested assistance of all other \nCITES Parties in controlling the trade. \nCITES Species List \n6. A list of the species subject to CITES controls and the Appendices under which they \nare listed in the Convention, can be found on the international CITES Secretariat’s \nCITES Species List. \n\n7. Searching the CITES Species List by the scientific name is the most effective \nmethod of determining whether or not a species is protected by CITES. For example, \nyou can find that the common wolf is listed in Appendix II by searching the terms \n“Wolf,” “Grey Wolf,” “Common Wolf” or “Canis lupus”. Using the common name to \nsearch the CITES Species List can be too broad and should be used with caution. For \nexample, “deer” will yield quite a few results, making it hard to pinpoint the specific \nspecies. \nCITES documents \n8. When imported or exported goods are determined to be subject to CITES controls, \nCITES permits or certificates must be presented to a border services officer. These \npermits or certificates must meet the following criteria: \na) the permit is valid and not expired; \n\n5 \n\nb) the permit is an original document; \nNote: All permits must be original documents, except for multiple shipment permits \nfrom the United States for which the importer retains the original and completes \nspecified fields on the photocopy. \nc) the descriptions of goods presented for inspection and provided on the \ncustoms documents match the descriptions on the permit; \nd) the quantities of the goods presented for inspection and provided on the \ncustoms documents do not exceed the quantities specified on the permit; \ne) the document is signed by the appropriate government authority. \n9. All permits (originals and multiple shipment photocopies) are valid only with an \noriginal stamp and signature from the issuing office and/or from a foreign customs \nagency. \nImportation \nImportation requirements for CITES \n10. Subsection 6. (2) of WAPPRIITA prohibits the importation into Canada of any \nanimal or plant, or part or derivative of an animal or plant except in accordance with a \npermit issued pursuant to subsection 10. (1). \n11. The Regulations (WAPTR) specify the species of animals or plants protected by \nCITES and any exemptions to the permit requirements. These exemptions are outlined \nin the Exemptions and special cases section within this D-memo. The following are \ngeneral requirements for the importation of CITES controlled goods: \nAppendix I species \n12. Specimens of animals or plants that are listed in Appendix I to the Convention, and \ntheir parts and derivatives, to be imported into Canada must be accompanied by: \na) a Canadian CITES import permit issued by the Canadian CITES \nManagement Authority; and \nb) a CITES export or re-export permit issued by the exporting country. ", @@ -29617,7 +29617,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-7-1", "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 4)", - "part": "", + "part": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES)", "division": "", "heading": "", "text": "Appendix II species \n13. Specimens of animals or plants that are listed in Appendix II to the Convention, and \ntheir parts and derivatives, to be imported into Canada must be accompanied by: \n\n6 \n\na) a CITES export or re-export permit issued by the exporting country. \nAppendix III species \n14. Specimens of animals or plants that are listed in Appendix III to the Convention, \nand their parts and derivatives, to be imported into Canada must be accompanied by: \na) a CITES export or re-export permit issued by the exporting country if the \nspecimen is from a listing nation, or a CITES export; or \nb) re-export permit or a CITES certificate of origin if the specimen is from other \nthan a listing nation. \nPersonal importations \n15. All travellers entering Canada must report all food, plants, animals and related \nproducts, including CITES and WAPPRITTA goods to the CBSA, regardless of whether \nthe goods are exempted or not. \n16. For those travellers with CITES goods arriving by air, the question involving food, \nplant, animal and related products must be completed using the primary inspection \nkiosk (PIK) or the Advanced CBSA Declaration which can be accessed via the \nArriveCAN application. \n17. Travellers must present the goods and any required permits/certificates to the \nborder services officer. \nCommercial importations \n18. Importers or persons in possession, or care and control of the goods are \nresponsible for ensuring that their goods comply with the requirements of all \ngovernment departments and agencies prior to importation into Canada. \n19. All commercial importations must be reported to the CBSA at the first point of \narrival in Canada in accordance with the Memorandum D3 series: Transportation. \nRelease from CBSA control can be obtained by following the release and accounting \nprocedures outlined in the Memorandum D17 series: Accounting and Release \nProcedures. \n20. Under certain conditions, as described in CBSA D3-series memoranda, shipments \nmay be allowed to move inland, in-bond, where formal release procedures will be \nfollowed and compliance with the requirements of other government departments \nverified. \n21. Commercial goods subject to CITES/WAPPRIITA requirements may be released \nelectronically via the Single Window Integrated Import Declaration (IID), by Commercial \nAccounting Declaration, CAD C-Type or paper Release on Minimum Documentation \n(RMD) service options. \n\n7 \n\n22. Documentation submitted to the CBSA must be true, accurate and complete. For \nall wildlife (plants and animals), including CITES goods, it is important to ensure that \ngoods are accurately reported and the exact species are identified. Refer to \nMemorandum D1-4-1: CBSA Invoice Requirements for information on how to describe \ncommodities, including plants and animals and their parts and derivatives, on the \nCanada customs invoice or commercial invoice. \n23. All documents presented for the release of commercial goods will be closely ", @@ -29635,7 +29635,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-7-1", "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 5)", - "part": "", + "part": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES)", "division": "", "heading": "", "text": "scrutinized for CITES purposes. Where documents indicate that goods are subject to \nCITES controls, the proper permits/certificates must be presented before the goods are \nreleased. \n24. Documents with incomplete or vague descriptions involving goods that are, or \ncould be, made from plants or animals may be rejected pending clarification. If \nnecessary, the goods will be examined. Section 99 of the Customs Act grants the \nauthority for the examination. \n25. Importers and brokers should also be aware that incomplete or missing \ndocumentation may result in delays, refusal or an Administrative Monetary Penalty \n(refer to paragraph 110). \n26. Importers should be aware that goods subject to CITES controls may also be \nsubject to Canadian Food Inspection Agency (CFIA) and to Fisheries and Oceans \nCanada (DFO) import requirements. All CFIA and DFO import requirements must be \nmet before the release of goods is authorized. \n27. The issuance of a CITES permit does not relieve the owner or the importer of the \nobligation to comply with any other relevant federal or provincial, territorial, or municipal \nlegislation or requirements. Refer to Memorandum D19-1-1: Food, Plants, Animals and \nRelated Products for information related to CFIA requirements. For information related \nto DFO requirements, refer to: \n Memorandum D19-8-5: Import Prohibitions and Requirements for \nCommercial Importers of Aquatic Species and for Travellers Under the \nAquatic Invasive Species Regulations \n Customs Notice 21-02: Fisheries and Oceans Canada (DFO)’s Prohibition \non the Importation and Exportation of Shark Fins \nValidation of CITES import permits \n28. The border services officer will validate the permit or certificate by: \na) Stamping the permit/certificate in an appropriate blank space. \nb) Completing all fields in Box 17: “For Customs Use Only” (including stamp and \nhandwritten signature) when a Canadian CITES Import Permit is presented (for \nCITES Appendix I species). \n\n8 \n\nc) Writing the transaction number for commercial entries, or for travellers, writing \nthe accounting document number, in an appropriate blank space (if not already \nprovided). \nNote: The format of the CITES export permit, re-export permit, or certificate from the \ngovernments of the exporting states varies to such a degree that no representative \nsample of these documents is available. In general, the export documents bear the \nCITES logo or are identified as Convention documents. \n29. The original CITES permit or certificate presented to the CBSA will be collected by \nthe CBSA and forwarded to the ECCC CITES Management Authority. \nCustoms bonded warehouse \n30. CITES goods may be stored in a customs bonded warehouse as long as the \nfollowing steps are taken: \na) The goods and CITES permits will be inspected by a border services officer \nat time of import. The original CITES permit is validated, stamped and \ncollected by the CBSA and provided to ECCC as per the instructions in this \nMemorandum. ", @@ -29653,7 +29653,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-7-1", "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 6)", - "part": "", + "part": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES)", "division": "", "heading": "", "text": "b) When the goods enter the warehouse, the importer/broker should ensure \nthat they have a copy of the validated permit as evidence that proper import \nprocedures were followed. When the goods are ex-warehoused, they can \nenter Canadian commerce without any further actions. \nc) If the goods are exported to the United States (U.S.), the broker, or exporter, \nwill have to apply for a CITES re-export permit from ECCC. \nProhibitions of imports of wild animals and plants illegally exported \nfrom foreign states \n31. Under subsection 6. (1) of WAPPRIITA, the importation into Canada of any animal \nor plant that was taken, or any animal or plant, or any part or derivative of an animal or \nplant, that was possessed, distributed or transported in contravention of any law of any \nforeign state is prohibited. Importers are expected to be aware of and abide by foreign \nlaws concerning exportation of wild animals and plants from foreign states. Timber, \nflooring, pulp and paper, and other wood products obtained from sources associated \nwith illegal logging are examples of commodities that may be subject to WAPPRIITA \nimport prohibitions. \n32. Border services officers may detain shipments suspected to be in violation of \nforeign laws and refer them to ECCC. \n\n9 \n\nSingle Window Integrated (SWI) import declaration release \n33. The CBSA has implemented the Single Window Electronic Data Interchange (EDI) \nrelease service option, the Integrated Import Declaration (IID service option 911), as \nthe primary method of obtaining commercial release of regulated goods. \n34. The IID allows for the provision of licence, certificate, permit and other import \ndocumentation information submitted via the Digital Image Functionality and/or as \ndematerialized information. This functionality does not replace the requirement to \npresent the original CITES permits/certificates to a border services officer. \n\n35. CITES and WAPPRIITA requirements are covered under Wildlife Enforcement in \nAppendix B3.3 of Chapter 23 of the CBSA’s Electronic Commerce Client Requirements \nDocument (ECCRD). The ECCRD provides information on technical and system \nrequirements that includes a list of required data elements for all participating \ngovernment agencies (PGAs). \n36. ECCC will receive the IID information at time of release of each shipment of CITES \ndeclared goods. \n37.Please refer to the Single Window Initiative for more information on the Integrated \nImport Declaration. For wildlife enforcement, the CBSA’s Regulated Commodities — \nData Element Matching Criteria Tables list the Harmonized Commodity Description and \nCoding System (HS) codes that do or may contain CITES, WAPPRIITA or WAPTR \nregulated commodities. For any goods that fall within these HS codes, the importer or \ncustoms broker must answer the following compliance statement: \nIndicate whether or not these goods are subject to the Convention on \nInternational Trade in Endangered Species of Wild Fauna and Flora (CITES) as ", @@ -29671,7 +29671,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-7-1", "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 7)", - "part": "", + "part": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES)", "division": "", "heading": "", "text": "regulated in Canada under the Wild Animal and Plant Protection and Regulation \nof International and Interprovincial Trade Act (WAPPRIITA) or are listed in \nSchedule II of the Wild Animal and Plant Trade Regulations (WAPTR). \n\n38. To answer the compliance statement truthfully, an importer or customs broker \nworking on behalf of an importer must first know the scientific name of each species \n(live, product, derivative) in a shipment. Secondly, each species must be checked \nagainst the CITES Control List and WAPTR Schedule II. If any species fall within these \nlists, or the importer/broker is aware that the species were illegally harvested, taken, \nexported or transported from another country or state, the mandatory compliance \nstatement must be coded as EC17. Otherwise, it is coded as EC18. \nNote: Importers who incorrectly use the EC18 code, indicating that there are no CITES \nor WAPPRIITA or WAPTR regulated species in a shipment, may be subject to CBSA \nand ECCC enforcement measures. \n39. The following guidelines are provided for the submission of the hard copies of \nCITES/WAPPRIITA permits that must be submitted to the CBSA for IID transactions: \n\n10 \n\na) Original CITES/WAPPRIITA permits must be provided to the CBSA \ncommercial office responsible for the port of entry where the goods are \nto be released. \nb) A document (cover letter or lead-sheet) that references the transaction \nnumber and the cargo control number must also accompany the \npermit(s). In order to facilitate entry, importers and brokers should \nprovide these documents before the goods arrive at the port of entry \nwhere the goods are to be released. \nc) For goods that are being released at the first point of arrival in highway \nmode, the permits must be attached to the lead sheet or cargo control \ndocument for presentation to the border services officer. \nd) Failure to follow these instructions will result in the entry being rejected \ndue to a lack of the presence of the hard copy CITES/WAPPRIITA \npermit(s). \nNote: The data element matching criteria tables are not comprehensive for CITES \ngoods. If you are importing goods regulated by CITES/WAPPRIITA that fall outside the \nHS codes matched to the Wildlife Enforcement Program for the IID, please submit a \npaper release via an RMD PAPER (174) or Commercial Accounting Declaration (CAD) \nC-Type entry with the permits attached, instead of an IID. \n40. Importers must not use the 257 or 125 EDI service options for release of any \ngoods that fall within the HS codes on the Regulated Commodities—Data Element \nMatching Criteria Tables for ECCC Wildlife Enforcement, as they may include ECCC \nregulated goods and the importer is responsible for answering the compliance \nstatement referred to above. Importers must also not use the 257 or 125 EDI service \noptions for CITES/WAPPRIITA goods even when they are classified under HS codes \nnot included in the data element matching criteria tables for the Wildlife Enforcement \nProgram. \nPaper release ", @@ -29689,7 +29689,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-7-1", "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 8)", - "part": "", + "part": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES)", "division": "", "heading": "", "text": "41. For CAD C-Type and RMD paper (release service options 331 and 174, \nrespectively), CITES/WAPPRIITA permits must accompany the release package. The \npre-arrival review system paper service option 117, must not be used to release CITES \nor WAPTR Schedule II goods. Submission of CAD Type C and RMD paper release \ndocumentation for CITES goods via the electronic (E) longroom release process is not \npermitted as CITES permits must be presented in person. \nExportation \nExport requirements for CITES goods \n42. Subsection 6. (2) of WAPPRIITA prohibits the export of CITES controlled species \nwithout the proper permits. \n\n11 \n\n43. A CITES export permit or re-export certificate issued by Canada is required for \nthe export of Appendix I, II and III species. \nPresenting goods for export \n44. All goods subject to CITES controls must be presented to the CBSA along with the \nproper permits or certificates before the goods can be lawfully exported from Canada. \n45. As with any other goods, when exporting CITES goods from Canada, an export \ndeclaration may also be required. \n46. There are 2 methods currently available to submit export declarations: \n Canadian Export Reporting System (CERS) (recommended) \n G7 Electronic Data Interchange Export Reporting (G7-EDI) \n47. The exporter must complete and present a printed copy of their export declaration \nand any applicable permits/certificates/licence to the CBSA at the place specified on \nthe permit authorizing the exportation. If no place is specified in the permit, the exporter \nmust present these documents at the export reporting office located closest to the \nplace of exit of the goods from Canada. \n48. When reviewing documents relating to shipments for export, border services \nofficers will examine documents for CITES purposes. When documents indicate that \ngoods are subject to CITES controls, the goods, the proper permits and a copy of the \nexport declaration (if required) must be presented before the goods are allowed to be \nexported. Two original copies of the Canadian CITES export permit must be presented \nto the border services officer. For appendices I, II and III species, only a CITES export \npermit or re-export certificate issued by ECCC, DFO, or a provincial/territorial authority \nwill be accepted. \nCommercial export to the United States \n49. When exporting CITES goods to the United States (this does not include CITES \ngoods transiting through the United States for export to another country): \na) an export declaration is not required; \nb) however, exporters must provide the required CITES permits/certificates and \nthe goods within the timeframes by mode of transportation (refer to the \nTimeframes section in Memorandum D20-1-1: Exporter Reporting), at the \nplace specified in the permit authorizing the exportation, or if no place is \nspecified in that permit, at the export reporting office located closest to the \nplace of exit of the goods from Canada. \n\n12 \n", @@ -29707,7 +29707,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-7-1", "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 9)", - "part": "", + "part": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES)", "division": "", "heading": "", "text": "Commercial export to countries other than the United States \n50. When exporting CITES goods to countries other than the United States: \na) an export declaration is required; \nb) exporters must provide the printout of the electronic declaration (example: \nCanadian Export Reporting System) along with the required CITES \npermits/certificates and the goods within the time frames by mode of \ntransportation (refer to the Timeframes section in Memorandum D20-1-1: \nExporter Reporting) at the place specified in the permit authorizing the \nexportation, or if no place is specified in that permit, at the export reporting office \nlocated closest to the place of exit of the goods from Canada. \n the export permit number must be quoted on the export declaration in \nthe proper field \n\nNote: Please refer to Memorandum D20-1-1: Exporter Reporting for further details. \nCITES export documents permit validation \n51. Where goods for export are determined to be subject to CITES controls and CITES \npermits or certificates are presented, the documents will be processed in the following \nmanner: \na) Border services officers will check the description and quantity on the CITES \npermit against that described on export documents and the contents of the \nshipment. The quantities of the goods presented for inspection and provided on the \ncustoms documents cannot exceed the quantities specified on the permit. The \nCITES permits must be originals. \nb) Border services officers will ensure the validity of the CITES permit by verifying \nthe effective date and expiry date. \n52. To validate the permits a border services officer must complete all fields of Box 17, \n“For Customs Use Only” as follows: \n the total number of shipping containers; \n the bill of lading or air waybill number (when available); \n the name of the port of export, the date of export, and the total number or \nquantity of each type of specimen or product authorized in blocks A, B or C \nthat is actually exported. Note that the port and date of export are identified \nwithin the CBSA stamp; \n adding stamp and handwritten signature to the permit; \n One of the originals of the permit must be retained and forwarded to \n The other original must be left with the shipment for presentation to customs \nofficials at the country of destination. \n\n13 \n\nNote: The CITES permit is valid only if endorsed by the CBSA. If the permit is not \nproperly validated by the CBSA, officials in the country of destination may detain, \nrefuse and/or seize a shipment containing CITES goods. \nCITES goods exported by mail (postal) \n53. Exporters must report all CITES goods, along with the accompanying CITES \npermits/certificates being exported by mail, to the CBSA. Border services officers must \ninspect the goods and validate the CITES permit prior to the mailing of the goods. As \nthere are no border services officers at Canada Post offices to validate permits, ", @@ -29725,7 +29725,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-7-1", "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 10)", - "part": "", + "part": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES)", "division": "", "heading": "", "text": "exporters cannot directly mail CITES goods, even if the goods have been inspected by \nthe CBSA at a different office. An option is to hire the services of a customs service \nprovider whose responsibility it is to present the goods, the CITES permit and the copy \nof the export declaration (if required), to the CBSA for inspection. The customs service \nprovider will then proceed with mailing the CITES goods on behalf of the exporter. \nAnother option for certain commodities is to apply to ECCC to participate in the Trusted \nExporter Program for Postal. \nCITES trusted exporters (postal) \n54. ECCC has implemented a trusted exporter program for certain Canadian \ncompanies exporting goods to the U.S. by post, that are subject to CITES and are \nspecies of low conservation risk. \n55. Exporters must apply to ECCC for approval to participate in the program. \n56. In order to participate in the program, clients will be required to sign a formal \ndeclaration attesting that under no circumstances will they alter the goods contained in \na parcel after CBSA permit validation has occurred. \n\n57. ECCC will validate the declaration letter by stamp and signature, which represents \nECCC’s approval for the exporter to participate in the program. Failure to abide by \nthese conditions will result in the exporter’s removal from the program and may result \nin enforcement action by ECCC. \n\n58. Prior to export, clients are required to proceed to the nearest CBSA designated \nexport reporting office located, closest to the place of exit where they are to present \nthe goods, the permit(s) and a copy of the declaration letter to the CBSA for inspection. \n\n59. If all is in order, the CBSA will validate the CITES permit(s) and then allow the \nclient to leave with the goods and a validated copy of the CITES permit(s) for mailing at \na Canada Post Office. \n\n60. CITES trusted exporters are exempt from the requirement to use a customs \nservice provider /broker. \n\n14 \n\nCITES goods exported using a courier company \n61. All CITES goods being exported by courier must be presented along with the \naccompanying CITES permits/certificates and a copy of the export declaration (if \nrequired to the CBSA. Border services officers must inspect the shipment and validate \nthe CITES permit prior to export. Exporters must advise the courier company of the \npresence of CITES goods in the shipment and verify that the courier company will \nsubmit a copy of the export declaration, the CITES permit and the CITES goods to the \nCBSA for validation. \n62. If there are any doubts or suspicions that a shipment contains goods that are \nsubject to CITES control, border services officers may examine the shipment under the \nauthority of paragraphs 99.(1) (c) and (e) of the Customs Act. \nExport permits for artificially propagated plants \n63. The headquarters office of ECCC, Canadian Wildlife Service, is responsible for the \nissuance of all CITES export permits for shipments of artificially propagated plants ", @@ -29743,7 +29743,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-7-1", "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 11)", - "part": "", + "part": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES)", "division": "", "heading": "", "text": "being exported to any country. A CITES export permit with inventory is required for the \nexport of artificially propagated plants. The procedures are as follows: \nMultiple-use CITES export permits for artificially propagated plants \na) The permits will be issued in whatever numbers of originals are needed in order \nto export all shipments from a nursery within six months. Originals are to be \npresented to foreign customs, while photocopies of the original are left with the \nCBSA. Both the original and the photocopy are to be endorsed by the CBSA. \nMultiple-use CITES export permits for cultivated American ginseng \nb) With respect to American ginseng grown in Canada, the same multiple-use \nCITES export permit procedures are used. \nc) Ginseng stickers are used for small quantities (4.5 kg or less) that are exported \nfor personal use and carried by the traveling individual on their person or in their \nluggage. The sticker has a reference to the CITES permit issued and its expiry \ndate. The remaining fields of the sticker are filled out by the user – Block (e.g. A, B, \nC. referring to the corresponding Block on the CITES permit), Specimen (e.g. root, \npowder), Quantity (which must not exceed 4.5 kg), Destination Country and \nShipment Date (which must not be later than the permit expiry date). \nNote: American ginseng with stickers cannot be mailed or sent by courier. \nRegular CITES export and re-export permits \nd) This form will be used to export artificially propagated plants in cases where \nthere is a single shipment. \n\n15 \n\ne) These permits will be issued by ECCC. Two original permits will be presented to \na border services officer for validation and one of the originals is to be returned to \nECCC. \nWAPTR and provincial/territorial export requirements \n64. Under the provisions of Section 8 of WAPTR, the exportation from Canada of \nanimal and plant species that are subject to provincial and territorial export \nrequirements are prohibited, except when accompanied by an export permit or \ncertificate issued by an appropriate provincial or territorial authority of the province or \nterritory in which the species was taken. If in doubt about provincial or territorial \nrequirements for the exportation of plants and animals and their parts and derivatives, \ncontact provincial/territorial authorities or the appropriate ECCC office. \nNote: This section applies to species that are not controlled under CITES. If the \nspecies are CITES-listed, they are subject to the WAPPRIITA export requirements \noutlined in paragraphs 42 to 48 above. \nExemptions and special cases \n65. In accordance with the sections in WAPTR concerning personal and household \neffects, border services officers are allowed to release, without a CITES permit, \npersonal effects, including certain tourist souvenirs and household effects as long as \nthey are declared to the CBSA and meet all applicable CFIA requirements; all of these \ngoods must be for personal use only. ", @@ -29761,7 +29761,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-7-1", "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 12)", - "part": "", + "part": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES)", "division": "", "heading": "", "text": "66. In order to facilitate entry, it is recommended that travellers carry documentation to \nsupport that items qualify for an exemption (e.g., proof of inheritance, receipt from the \ncountry of origin). \nNote: Items containing or made with elephant tusk (ivory) or rhinoceros horn do not \nqualify for the personal or household effect exemptions. \nPersonal effects \n67. With the exception of live animals, a CITES permit will not be required for goods \nlisted on the CITES Control List as Appendix I, II or III, that at the time of import or \nexport, are part of an individual's clothing or accessories or are contained in an \nindividual's personal baggage, and that the person has owned and possessed in their \nordinary country of residence. An individual must not sell or dispose of the CITES-\ncontrolled item within 90 days after the date on which the exemption is claimed. \n68. Reference to products made from plants and animals that do not require CITES \npermits, when imported as personal effects, as well as exclusions from this exemption \ncan be found on ECCC website. \n69. The personal effects exemption does not apply to: \n\n16 \n\na) live animals and plants; \nb) elephant tusk (ivory) and rhinoceros horn (raw or worked) \nc) hunting trophies; \nd) species listed in Appendix I of CITES; \ne) injurious species requiring an import permit listed under Schedule II of \nWAPTR; \nf) species that are listed as endangered or threatened in Canada under \nSchedule III of WAPTR; \ng) sturgeon caviar (more than 250 grams); \nh) items imported or exported for commercial purposes. \nExemption examples for personal effects \n70. A person from an African country visiting Canada with a traditional leopard fur hat \n(Appendix I); a U.S. resident crossing the border with a pair of python skin boots \n(Appendix II); a European citizen visiting Canada wearing a Lynx fur coat (Appendix II). \nTourist souvenirs \n71. A CITES export permit (from the country visited) is not required for residents of \nCanada returning from a trip outside the country with souvenirs of CITES Appendix II \nor III species, if imported in their accompanying baggage or as part of their clothing or \naccessories. However, tourists are still advised to check with the CITES authority of the \nexporting country, which may have its own requirements with respect to what wild \nanimals and plants may or may not be taken out of the country by tourists. \nNote: Live animals, live plants, Appendix I species and other species requiring an \nimport permit (Schedule II of WAPTR) still require all appropriate CITES or import \npermits. \n72. The tourist souvenir exemption does not apply to: \na) live animals and plants; \nb) elephant tusk (ivory) and rhinoceros horn (raw or worked) \nc) hunting trophies; \nd) species listed in Appendix I of CITES; \ne) injurious species requiring an import permit listed under Schedule II of \nWAPTR; \nf) species that are listed as endangered or threatened in Canada under \nSchedule III of WAPTR; ", @@ -29779,7 +29779,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-7-1", "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 13)", - "part": "", + "part": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES)", "division": "", "heading": "", "text": "g) sturgeon caviar (more than 250 grams); \nh) items imported or exported for commercial purposes. \n\n17 \n\nExemption examples for tourist souvenirs \n73. The following is a non-exhaustive list of products made from Appendix I species \nthat must never be exempted as tourist souvenirs: \na) shahtoosh shawls; \nb) whale bone carvings and teeth (of Appendix I species); \nc) cat skins, teeth, and claws (of Appendix I species); \nd) elephant ivory carvings, jewellery, chopsticks, etc., and elephant leather \nproducts (from populations other than Botswana, Namibia, South Africa and \nZimbabwe); \ne) rhinoceros horn carvings; \nf) primate (monkeys and apes) products such as skins, skulls, and hands; \ng) sea turtle shells and tortoise shell products including oils, jewellery, and \nornamental items; sea turtle meat, soup, and leather products such as \npurses, wallets, and belts; and \nh) traditional medicines containing tiger, rhino, and other Appendix I species \nparts or derivatives. \nHousehold effects \n74. A CITES permit is not required for the following goods, provided that the goods are \nnot intended for commercial purposes. An individual may not sell or dispose of the \ngoods within 90 days after the date on which the exemption is claimed. \na) Moving to or from Canada: Goods listed on the CITES Control List (except \nlive animals) that an individual has owned and possessed in their ordinary \ncountry of residence and that form part of their household belongings, which are \nbeing shipped to or from Canada to their new residence. \nb) Inheritance: Goods listed on the CITES Control List (except live animals) that \nform part of an inheritance from an estate that are being imported into, or \nexported from Canada. \nElephant tusk (ivory) and rhinoceros horn \n75. Raw elephant tusk (ivory) and raw rhinoceros horn are prohibited from being \nimported into or exported from Canada, unless the proper permits are obtained, which \nwill be issued only for specimens destined for a museum or zoo, used in scientific \nresearch, or used in support of law enforcement activities. \n\n18 \n\n76. Raw elephant tusk (ivory) and rhinoceros horn includes the whole tusk or horn, \npolished or unpolished and in any form, cut pieces, polished or unpolished and \nchanged from its original form, except for ‘worked’ elephant tusk (ivory) or rhinoceros \nhorn. \n77. Permits are also required for the import and export of all items of worked elephant \ntusk (ivory) or worked rhinoceros horn, including those that are personal effects or \nhousehold effects. \n78. Worked elephant tusk or rhinoceros horn has been carved, shaped or processed, \neither fully or partially. This does not include whole tusks or horns in any form, except \nwhere the whole surface has been carved. This includes, but is not limited to, items \nsuch as musical instruments, jewelry, game pieces, cutlery handles and sculptures. \n79. A permit for the import or export of raw elephant ivory or rhinoceros horn or the ", @@ -29797,7 +29797,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-7-1", "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 14)", - "part": "", + "part": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES)", "division": "", "heading": "", "text": "import and export of all worked elephant tusk (ivory) or rhinoceros horn items will be \nissued under subsection 10(1) of WAPPRIITA. \n80. Hunting trophies that are or contain raw elephant tusk (ivory) or rhinoceros horn are \nprohibited from importation into and exportation from Canada. Import/export permits \nwill no longer be issued for these items, regardless of when they were hunted or \nobtained. \n81. Exhibitions or musicians travelling to Canada with a CITES Travelling Exhibition \nCertificate or CITES Musical Instrument Certificate will also need a Canadian certificate \nto allow entry into Canada. \n82. ECCC’s restrictions on the import and export of elephant ivory and rhinoceros horn \nhave been implemented via amendments to the Wild Animal and Plant Trade \nRegulations (WAPTR) by adding the following elephant tusk and rhinoceros sections \n12.1, 12.2, and 12.3. \nUnited States (U.S.) and Canadian hunters in Canada \n83. Individuals who are residents of Canada and the U.S. and are entering or leaving \nCanada may claim exemptions for CITES permit requirements for black bear and \nSandhill crane hunting trophies if the following conditions are met: \na) for black bears the trophy consists of the hide or hide with paws and claws \nattached and/or skull and meat; for Sandhill cranes the trophy consists of the \ncarcass and meat (all organs are excluded for both species); \nb) the trophy is part of the individual's accompanying baggage; and \nc) it was acquired and possessed through legal hunting in Canada or the U.S. \n\n19 \n\nNote: All other permits, certificates, or licences still apply and must be presented to the \nCBSA at the border, as required. \nEagle feathers and other items for Indigenous religious or ceremonial \npurposes \n84. Many items being imported, such as eagle feathers may belong to species that are \nregulated under CITES. Ceremonial objects, including clothing, which contain parts \nfrom North American wildlife species may enter Canada without a CITES permit (goods \nlisted in Appendix I, II or III of the Convention) if at the time of import or export, are part \nof an individual’s clothing or accessories or are contained in an individual’s personal \nbaggage. The person must have owned and possessed the items in their country of \nresidence. Such items must also meet CFIA requirements as outlined in CFIA’s \nAutomated Import Reference System (AIRS). \n85. These permit exemptions do not apply to commercial importations. \nPre-convention goods \n86. This refers to endangered species acquired before the Convention entered into \nforce in Canada on July 3, 1975, or any goods manufactured from an endangered \nspecies before that date (e.g., big game trophies that predate CITES). Canada does \nnot provide a permit exemption for pre-convention goods; all CITES requirements must \nbe met. Border services officers will refer such matters to ECCC. The goods will be \ndetained in the normal manner. \nDiplomats and persons of special status ", @@ -29815,7 +29815,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-7-1", "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 15)", - "part": "", + "part": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES)", "division": "", "heading": "", "text": "87. All importations of CITES controlled commodities (including live animals and live \nplants) are subject to the requirements outlined in this memorandum regardless of any \ndiplomatic immunity or privilege extended to the person importing the goods. \nInjurious species (Schedule II WAPTR) \n88. Species listed in Schedule II of WAPTR require an import permit issued by ECCC \nto enter Canada. This permit is required in addition to any necessary CITES permits. \n89. Effective May 31, 2017, salamanders (Caudata) were added to Schedule II and are \nprohibited from entering Canada unless accompanied by a permit to import injurious \nwildlife, issued by ECCC. Import permits for salamanders can be obtained by \ncontacting ECCC’s CITES Permitting Office at ec.cites.ec@canada.ca. \n\"Salamanders” means all species of the Order Caudata, which is in the Class \nAmphibia (amphibians), and includes axolotls, newts, mudpuppies, waterdogs, \nhellbenders, olm, ensatinas, sirens, amphiumas, and all other types of salamanders, \nwhether live or dead. \n\n20 \n\n90. Live salamanders are to be reported to the Canada Border Services Agency \n(CBSA) under the Harmonized System (HS) Code for live amphibians (HS: \n0106.90.00.20). \nCanadian endangered and threatened species subject to CITES \n91. Schedule III of WAPTR contains a list of the CITES species recognized as \nendangered or threatened in Canada. Specimens or products from these species are \nexcluded from any CITES permit exemptions. \nLive animals \n92. Personal pets (on the CITES Species List) travelling with their owners require a \nCITES permit to cross the border. travelling with species of pets protected by CITES is \na Certificate of Ownership (aka Pet Passport) by ECCC. Foreign travellers may also \nhave Certificates of Ownership issued by their CITES authorities for their pets. This \nenables tracking of the movement of pets during the validity period of the Certificate \n(valid for 3 years). Upon exit from a country, the export side of the record sheet will be \nstamped. Upon entry into a country, the import side of the record sheet will be \nstamped. Additional pages on a Cross-Border Movement Record Sheet may be \nrequired along with the Certificate of Ownership. \nNote: The Certificate of Ownership (Pet Passport) is not implemented and/or \nrecognized by all CITES Parties. In these cases, normal CITES permit requirements as \noutlined above apply. \n93. Importers must ensure that the proper welfare of any live animals is \nmaintained. This applies to importation of animals for personal use and for \ncommercial purposes. Importers must ensure live animals are transported in \naccordance with both the Health of Animals Act and Regulations and the CITES \nguidelines for transport and preparation of shipment of live animals. \nNote: The importation of live animals without required documentation or authorization \nto import and without appropriate CBSA facilities to detain/hold the animals for ECCC ", @@ -29833,7 +29833,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-7-1", "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 16)", - "part": "", + "part": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES)", "division": "", "heading": "", "text": "examination will be refused entry into Canada. \nMusical instruments \n94. Instruments made of CITES species (on the CITES Species List), travelling with \ntheir owners, may require CITES permits to cross the border (e.g., bagpipes with ivory \ncomponents). Canadians travelling with instruments made with species protected by \nCITES may be issued a Temporary Movement Certificate (aka Musical Instrument \nCertificate) by ECCC. Foreign musicians may also have a Musical Instrument \nCertificate issued by their CITES authorities for their instruments. This enables tracking \nof the movement of these instruments during the validity period of the Certificate (valid \nfor three [3] years). Upon exit from a country, the export side of the record sheet will be \nstamped. Upon entry into a country, the import side of the record sheet will be \n\n21 \n\nstamped. Additional pages on a Cross-border Movement Record Sheet may be \nrequired along with the Musical Instrument Certificate. \n95. For individuals travelling with musical instruments and/or musical ensembles \n(orchestras, piping bands, etc) made of worked elephant ivory/ rhinoceros horn: \n\n Import: Musical instrument certificate issued by the CITES authority of the \nmusician’s/ensemble’s home country AND a Canadian Temporary Import and \nExport Certificate (TIEC) . Canadian residents/ensembles with a Temporary \nMovements Certificate for their instrument(s) do not require a TIEC to enter \nCanada. \n\n Export for Canadian resident/ensembles: A Canadian CITES export permit or a \nCanadian CITES Temporary Movement Certificate (multi-use import/export \npermit), allowing musicians/ensembles to travel abroad and return with their \ninstrument(s) (only available to Canadian residents/ensembles). \n\n Export for foreign resident/ensembles: Musical instrument certificate issued by \nthe CITES authority of the musician’s/ensemble’s home country AND a \nCanadian TIEC. \n\nNote: The Musical Instrument Certificate is not implemented and/or recognized by all \nCITES Parties. In these cases, normal CITES permit requirements, as outlined above, \napply. \n96.The Musical Instrument Certificate could also be held by an orchestra or musical \nensemble which is responsible for a large number of instruments. \nTravelling exhibitions \n97. Exhibits made with species of CITES species (on the CITES Species List) travelling \non tour may require CITES permits to cross the border (e.g., museum or gallery \nexhibits). Canadian museums or galleries sending exhibits across the world with items \nmade with species protected by CITES may be issued a Temporary Movement \nCertificate (aka Travelling Exhibition Certificate) by ECCC. Foreign institutions may \nalso have Travelling Exhibition Certificate issued by their CITES authorities for their \nexhibits. This enables tracking of the movement of these exhibits during the validity \nperiod of the Certificate (valid for 3 years). Upon exit from a country, the export side of ", @@ -29851,7 +29851,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-7-1", "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 17)", - "part": "", + "part": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES)", "division": "", "heading": "", "text": "the record sheet will be stamped. Upon entry into a country, the import side of the \nrecord sheet will be stamped. Additional pages on a Cross-border Movement Record \nSheet may be required along with the Travelling Exhibition Certificate. \n98. For travelling exhibitions that may have exhibits that include worked elephant tusk \n(ivory) or rhinoceros horn: \n Import (from foreign institutions): Travelling exhibition certificate issued by the \nCITES authority of the institutions home country and a Canadian Temporary \nImport and Export Certificate (TIEC). When a Canadian TIEC is presented at the \n\n22 \n\nborder, BSOs will compare the information with the information on the Traveling \nexhibition certificate. \n Export (from Canadian institutions): A Canadian CITES export permit or a \nCanadian CITES Temporary Movement Certificate (multi-use import/export \npermit) allowing the exhibit to leave Canada and return. \n Export (from foreign institution): Travelling exhibition certificate issued by the \nCITES authority of the institution home country AND a Canadian TIEC. \n\nNote: The Travelling Exhibition Certificate is not implemented and/or recognized by all \nCITES Parties. In these cases, normal CITES permit requirements as outlined above \napply. \nScientific exchanges \n99. Scientific institutions in Canada and other countries may be registered with CITES \nto facilitate exchanges of scientific material. These registered institutions may use \nScientific Certificates to send their specimens of CITES species (on the CITES Species \nList). The Scientific Certificate issued to the exporting institution is the only CITES \ndocument required. In the case of a specimen of Appendix I species imported into \nCanada, there is no additional Canadian CITES permit required, only the Scientific \nCertificate issued to the exporting institution is needed. The Scientific Certificate may \nlook quite similar to either a standard CITES permit or it might be a form of sticker. In \nCanada, the Scientific Certificate appears very similar to a standard CITES permit. \nPlant welfare \n100. Importers must ensure that the proper welfare of live plants is maintained. In this \nregard, exotic plants such as cacti and orchids are extremely sensitive to cold weather. \nTropical plants tend to be sensitive to direct sunlight. All plants are sensitive to any \nchange in their natural environment and their welfare is in jeopardy if their environment \nis not properly maintained. \nEnforcement and administration \n101. CBSA border services officers are responsible for reviewing the import \ndeclaration, conducting inspections, and validating CITES permits and certificates with \nthe CITES goods. \nBorder services officers will take the original CITES permit presented by the \ncustoms broker or importer and forward the permit to ECCC. This is the means \nby which CITES management authorities monitor the import and export of CITES \nspecies. \nDetention of personal imports \n\n23 \n", @@ -29869,7 +29869,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-7-1", "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 18)", - "part": "", + "part": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES)", "division": "", "heading": "", "text": "102. When it is suspected that imported goods are without the required permits or \ncertificates, they are detained under the provisions of section 101 of the Customs Act. \nECCC will be contacted and advised that there are goods waiting for their \ninspection/identification. \n103. Detained goods imported by a traveller are documented on Forms BSF156, Food, \nPlant and Animal Interception Receipt and the BSF241, Non-Monetary General \nReceipt. The traveller is given the original copy of both forms. Travellers will receive an \nECCC Inspection Report confirming the requirements that they must meet to import \ntheir goods into Canada. \n104. Travellers will be advised that they have 70 days in which to obtain release of the \ngoods if detained under the Customs Act and 90 days to obtain release of the goods if \ndetained under WAPPRIITA; otherwise the goods, if held by the CBSA, will be forfeited \nunder the Customs Act and transferred into the custody of ECCC. \n105. If duties are owing on the detained goods, a note to this effect will be made on \nForm BSF241 that is attached to or placed with the goods so that when the required \npermits are obtained, these duties may be collected and the goods released. Similarly, \nin cases where the duties have already been paid before the goods were detained, a \ncopy of the accounting document will be placed with the goods so that the duties may \nbe refunded, in the event that the goods are forfeited and subsequently destroyed or \nexported. If goods are abandoned to the Crown (as opposed to being detained), duties \nmay be refunded or processed for a refund at the time of their abandonment. \nNote: Duties are not refunded on detained goods that are forfeited until it is confirmed \nby ECCC that it will not release the goods to the person. \nDetention of commercial goods \n106. The same legislation apply as outlined above for travellers. In the case of \ncommercial goods that are detained for CITES purposes, Form K26, Notice of \nDetention is issued and the accounting package presented for release of the goods is \nrejected. The Form K26 in this instance will be referenced with the cargo control \ndocument number. If the goods are held for ECCC inspection, a BSF241 will also be \nissued. \n107. If the goods detained for CITES purposes make up only part of a shipment, they \nmay be separated from the shipment through a Cargo Control Abstract (Form A10) \nprocess. An abstract must be prepared for each portion of the shipment requiring \nseparate acquittal. The entire quantity shown on the carrier's original cargo control \ndocument must be accounted for on the Cargo Control Abstract. \nDetention of goods for export \n108. When goods are tendered for export but are without the required export permits or \ncertificates, they may be detained under the authority of section 101 of the Customs \nAct using Form K26, Notice of Detention. In the case of shipments by commercial ", @@ -29887,7 +29887,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-7-1", "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 19)", - "part": "", + "part": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES)", "division": "", "heading": "", "text": "carrier, a \"detention sticker\" is to be affixed to the shipment. Border services officers \n\n24 \n\nwill contact the appropriate ECCC office because there is a potential infraction for \ntrying to export without a CITES permit (WAPPRIITA 6.(2)). Exporters will be advised \nto contact the appropriate ECCC office. \nDetention of live animals \n109. Shipments of live animals that have permits but are difficult to identify or are not \naccompanied by the appropriate permits or certificates may be detained by the CBSA, \nand referred to the appropriate ECCC office for further inspection. \n110. In certain instances (i.e., welfare of animals is in jeopardy), some animals may \nhave to be released to the importer temporarily. For commercial use, they will be held \non a Temporary Importation Form (BSF865) prepared and submitted through the \nCARM Client Portal. The importer must include a printed version of the BSF865 as \npart of release package (replacing existing paper E29B) presented to a Border \nServices Officer prior to release. Non-commercial temporary importations will be \ndocumented on a Temporary Admission Permit, (Form E29B), for a period not \nexceeding 30 days (refer to Memorandum D8-1-4: Administrative Procedures Related \nto Form E29B, Temporary Admission Permit for further information on temporary \nimportations). \n111. In the case of an export shipment, the exporter should be requested to terminate \nthe export movement and to return the animals to more appropriate quarters pending \nthe acquisition of the proper permits. \nAnimal welfare \n112. Importers must ensure that the proper welfare of any live animals is maintained. \nThis applies to importation of animals for personal use and for commercial purposes. \nImporters must ensure live animals are transported in accordance with both the Health \nof Animals Act and Regulations and the CITES guidelines for transport and preparation \nof shipment of live animals. \n113. In the event that a shipment arrives containing sick, injured, dead or dying CITES \nanimals, or the animals appear to be suffering from abuse or neglect and/or a border \nservices suspects inhumane transport of imported live CITES-controlled animals, both \nthe nearest CFIA veterinarian and ECCC will be notified immediately by the CBSA. \nFollow-up action may be taken by the CFIA and/or ECCC. \nAlteration of detained goods (removal of protected parts) \n114. The removal of a protected part may be considered in the following \ncircumstances: \na) the part is not essential to the use or integrity of the item; \nb) the owner requests the removal and the item is not required as evidence in a \nprosecution; \n\n25 \n\nc) the item is valuable and the owner can replace the removed part with an \nalternative; and \nd) the owner agrees to bear the cost of the removal. \n115. In general, parts coming from protected species will not be removed from \ndetained/seized items if: \na) doing so greatly reduces the value or alters the nature of the item; ", @@ -29905,7 +29905,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-7-1", "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 20)", - "part": "", + "part": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES)", "division": "", "heading": "", "text": "b) the item has little commercial value; \nc) a specialist is required to remove the part; and \nd) the item is required as evidence in a prosecution. \n116. At the request of the owner, an ECCC officer may authorize removal of a \nprotected part, at the owner's expense. The CBSA border services officer or ECCC \nofficer who detained the goods will return the item without the protected part to the \nowner. The removal of the protected part does not release the individual from further \nlegal action by ECCC. \nForfeiture \n117. Forfeiture to the Crown automatically occurs 70 days after the date of notification \nof detention by the CBSA or 90 days after the date of the notification of detention if \nECCC takes possession of the goods. \nDisposition \n118. When goods have been detained by the CBSA pursuant to section 101 of \nthe Customs Act and these goods remain unclaimed after 70 days (exclusive of goods \ndetained for export purposes), or when goods have been abandoned to the Crown, \nthey will be transferred into the custody of ECCC as goods unsuitable for sale. Under \nno circumstances are goods detained for CITES purposes disposed of by public \nauction. Under the authority of WAPPRIITA, goods subject to CITES that are seized for \na contravention of the Customs Act will also to be transferred into the custody of ECCC \nas goods unsuitable for sale. \nPenalty provisions \n119. The penalty provisions of WAPPRIITA also cover subsequent offences, continuing \noffences, additional fines, and orders of court. ECCC officers are responsible for the \nenforcement of penalty procedures under WAPPRIITA. Border services officers have \nnot been designated under WAPPRIITA and therefore have no authority to seize \ngoods on behalf of ECCC. Nevertheless, seizures for infractions, such as smuggling \nand misdescription, under the Customs Act can apply to CITES controlled goods. \n\n26 \n\n120. The Administrative Monetary Penalty System (AMPS) authorizes the CBSA to \nimpose monetary penalties for non-compliance with the Customs Act, the Customs \nTariff and the Regulations under these Acts, as well as contraventions of the terms and \nconditions of licensing agreements and undertakings. If prescribed documentation has \nnot been presented to the CBSA with the release request, a penalty may be issued by \nthe CBSA for not providing required permits or information before the goods are \nreleased. Please refer to the Memorandum D22-1-1: Administrative Monetary Penalty \nSystem for details. \nLegislation \nWAPPRIITA and WAPTR provide the legislative and regulatory authority for CITES \ncontrols in Canada. The following sections of WAPPRIITA and WAPTR are applicable \nto border enforcement by the CBSA: \nProhibitions under WAPPRIITA \nSubsection 6. (1):No person shall import into Canada any animal or plant that was \ntaken, or any animal or plant, or any part or derivative of an animal or plant, that was \npossessed, distributed or transported in contravention of any law of any foreign state. ", @@ -29923,7 +29923,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-7-1", "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 21)", - "part": "", + "part": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES)", "division": "", "heading": "", "text": "Subsection 6. (2):Subject to the regulations, no person shall, except under and in \naccordance with a permit issued pursuant to subsection 10(1), import into Canada or \nexport from Canada any animal or plant, or any part or derivative of an animal or plant. \nNote: WAPPRIITA and the related Regulations establish Environment Canada's own \npermit system for animals and plants protected by CITES. The Regulations specify the \nspecies of animals and plants protected by the Act and any exemptions to the permit \nrequirements. \nParagraph 8 (a): \n8. Subject to the regulations, no person shall knowingly possess an animal or plant, or \nany part or derivative of an animal or plant, \n(a) that has been imported or transported in contravention of this Act. \nIssuance of permits under WAPPRIITA \nSubsection 10. (1): The Minister may, on application and on such terms and conditions \nas the Minister thinks fit, issue a permit authorizing the importation, exportation or \ninterprovincial transportation of an animal or plant, or any part or derivative of an \nanimal or plant. \n\n27 \n\nDetention of controlled goods under WAPPRIITA \nSection 13: Anything that has been imported into or is about to be exported from \nCanada, or has been transported, or is about to be transported, from a province to \nanother province, may be detained by an officer until the officer is satisfied that the \nthing has been dealt with in accordance with this Act and the regulations. \nOffence and punishment under WAPPRIITA \nSubsections 22. (1) and 22. (3): \n22. (1) Every person who contravenes a provision of this Act or the regulations: \n(a) is guilty of an offence punishable on summary conviction and is liable \n(i) in the case of a person that is a corporation, to a fine not \nexceeding fifty thousand dollars, and \n(ii) in the case of a person other than a person referred to in \nsubparagraph (i), to a fine not exceeding twenty-five thousand \ndollars or to imprisonment for a term not exceeding six months, \nor to both; or \n(b) is guilty of an indictable offence and is liable \n(i) in the case of a person that is a corporation, to a fine not \nexceeding three hundred thousand dollars, and \n(ii) in the case of a person other than a person referred to in \nsubparagraph (i), to a fine not exceeding one hundred and fifty \nthousand dollars or to imprisonment for a term not exceeding \nfive years, or to both. \n22. (3) Notwithstanding subsection (1), any fine imposed on a conviction for an offence \ninvolving more than one animal or plant, or part or derivative of an animal or plant, may \nbe computed in respect of each animal, plant, part or derivative as though it had been \nthe subject of a separate complaint or information and the fine imposed shall then be \nthe sum payable in the aggregate as a result of that computation. \nExportation of plants and animals subject to provincial controls \nunder WAPTR \nSubsection 8. (1): This section applies only in respect of animals and plants that are ", @@ -29941,7 +29941,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-7-1", "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 22)", - "part": "", + "part": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES)", "division": "", "heading": "", "text": "not listed as “fauna” or “flora” in any appendix to the Convention. \n\n28 \n\nSubsection 8. (2): A person who exports from Canada an animal or plant to which this \nsection applies, or any part or derivative of any such animal or plant, is exempted from \nholding a permit issued under subsection 10. (1) of the Act where the thing being \nexported is transported out of a province that does not prohibit such transportation and \nthat: \n(a) allows such transportation only if the person has obtained a permit or \ncertificate issued by a competent authority in the province that authorizes \nsuch transportation; or \n(b) does not require provincial authorization for such transportation. \nCustoms Act \nWAPPRIITA is enforced by the CBSA on behalf of Environment Canada under the \nprovisions of the Customs Act as follows: \nObligation to provide accurate information \nSubsection 7.1: Any information provided to an officer in the administration or \nenforcement of this Act, the Customs Tariff or the Special Import Measures Act or \nunder any other Act of Parliament that prohibits, controls, or regulates the importation \nor exportation of goods, shall be true, accurate and complete. \nNote: Border services officers can reject any transaction and request more specific \ninformation, such as the scientific names of any plant and animal species, if the \ninformation provided at the time of import or export is not true, accurate and complete \n(i.e., if only common names are provided). \nExamination of goods \nSubsection 99. (1):An officer may: \n (a) at any time up to the time of release, examine any goods that have been \nimported and open or cause to be opened any package or container of \nimported goods and take samples of imported goods in reasonable amounts; \n (c) at any time up to the time of exportation, examine any goods that have been \nreported under section 95 and open or cause to be opened any package or \ncontainer of such goods and take samples of such goods in reasonable \namounts; \n (e) where the officer suspects on reasonable grounds that this Act or the \nRegulations or any other Act of Parliament administered or enforced by him or \nany regulations thereunder have been or might be contravened in respect of \nany goods, examine the goods and open or cause to be opened any package \nor container thereof; \n\n29 \n\nNote: Border services officers can examine any goods, open any package, or \ncontainer and search any conveyance where they have reasonable grounds to suspect \nthat any acts or regulations administered or enforced by them have been or might be \ncontravened. \nDetention of controlled goods \nSection 101: Goods that have been imported or are about to be exported may be \ndetained by an officer until he is satisfied that the goods have been dealt with in \naccordance with this Act, and any other Act of Parliament that prohibits, controls or \nregulates the importation or exportation of goods, and any regulations made \nthereunder. \nReferences ", @@ -29959,7 +29959,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-7-1", "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 23)", - "part": "", + "part": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES)", "division": "", "heading": "", "text": "Consult these resources for further information: \nApplicable legislation \n Convention on International Trade in Endangered Species of Wild Fauna and \nFlora \n Wild Animal and Plant Protection and Regulation of International and \nInterprovincial Trade Act (WAPPRIITA) \n Wild Animal and Plant Trade Regulations (WAPTR) \nRelated D memoranda \n Memorandum D1-4-1: CBSA Invoice Requirements \n Memorandum D2-6-7: Form BSF241—Non-monetary General Receipt \n Memorandum D3 series: Transportation \n Memorandum D7-4-4: Customs Bonded Warehouses \n Memorandum D8-1-4: Administrative Procedures Related to Form E29B, \nTemporary Admission Permit \n Memorandum D17 series: Accounting and Release Procedures \n Memorandum D19-1-1: Food, Plants, Animals and Related Products \n Memorandum D22-1-1: Administrative Monetary Penalty System \nSuperseded D memoranda \nMemorandum D19-7-1 dated October 4, 2013 \n\n30 \n\nIssuing office \nOther Government Department Programs Unit \nCommercial Program Directorate \nCommercial and Trade Branch \nContact us \nContact border information services \n\nContact the CITES Canada Management Authority \n\nFor information on how and where to apply for a CITES permit, contact Environment \nand Climate Change Canada: ec.cites.ec@canada.ca.", @@ -30409,7 +30409,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-9-3", "marginal_note": "Plain language summary", - "part": "", + "part": "Importation and Exportation of Human Remains and Human Cells, Tissues and Organs for Transplantation, and Reproductive Material for Assisted Human Reproduction", "division": "", "heading": "", "text": "Target audience: Importers and exporters of human remains, human cells, tissues and organs for transplantation, and reproductive material for assisted human reproduction\nKey content: Import and export requirements for human remains, human cells, tissues and organs for transplantation, and reproductive material for assisted human reproduction\nKeywords: Human remains, death certificate, tissues, cells, importation\nOn this page Updates made to this D-memo Definitions Guidelines Importation of Cadavers, Body Parts and Human Remains Into Canada Importation of Cremated Human Remains Into Canada Importation of Human Cells, Tissues and Organs for Transplant Into Canada Importation of reproductive material for the purposes of assisted human reproduction (AHR) into Canada Exportation of Human Remains and Other Human Tissues From Canada Appendix A: Schedule of Communicable Diseases of Concern – Quarantine Act Appendix B: Contact details Contact Us References", @@ -30427,7 +30427,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-9-3", "marginal_note": "On this page", - "part": "", + "part": "Importation and Exportation of Human Remains and Human Cells, Tissues and Organs for Transplantation, and Reproductive Material for Assisted Human Reproduction", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines Importation of Cadavers, Body Parts and Human Remains Into Canada Importation of Cremated Human Remains Into Canada Importation of Human Cells, Tissues and Organs for Transplant Into Canada Importation of reproductive material for the purposes of assisted human reproduction (AHR) into Canada Exportation of Human Remains and Other Human Tissues From Canada\n- Appendix A: Schedule of Communicable Diseases of Concern – Quarantine Act\n- Appendix B: Contact details\n- Contact Us\n- References", @@ -30445,7 +30445,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-9-3", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Importation and Exportation of Human Remains and Human Cells, Tissues and Organs for Transplantation, and Reproductive Material for Assisted Human Reproduction", "division": "", "heading": "", "text": "This D-memorandum has been updated:\n- To replace Appendix B with a new version\n- To change PHAC’s contact\n- To provide information on the importation of reproductive material for assisted human reproduction\n- To update definitions of Cadavers, body parts and human remains", @@ -30463,7 +30463,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-9-3", "marginal_note": "Definitions", - "part": "", + "part": "Importation and Exportation of Human Remains and Human Cells, Tissues and Organs for Transplantation, and Reproductive Material for Assisted Human Reproduction", "division": "", "heading": "", "text": "1. Use the following definitions when applying this memorandum:\nCadavers, body parts and human remains include Footnote 1 : the body of a deceased person in its entirety human body part(s) Footnote 2 including: the head, limbs, trunk, appendages, organs, tissue or cells skeletons skulls anthropological or archaeological specimens other bones terramated soil Communicable disease a human disease that is caused by an infectious agent or a biological toxin and poses a risk of significant harm to public health, or a disease listed in the schedule of the Quarantine Act (Appendix A), and includes an infectious agent that causes a communicable disease. Death certificate a medical certificate of death that is signed by an authorized person of the jurisdiction where the death occurred, specifying the date, location and cause(s) of death. Each country has laws and/or regulations regarding who is authorized to issue a medical certificate of death. Generally speaking, the attending physician or coroner is authorized to issue a medical certificate of death. Hermetic seal containers that are hermetically sealed and are constructed so that when closed and fastened is completely airtight. Leak Proof Container a container that is puncture-resistant and sealed in a manner to contain all contents and prevent leakage of fluids during handling, transport, or shipping. Quarantine Officer a medical practitioner or other qualified health care practitioner who is designated as a Quarantine Officer under the Quarantine Act . Screening officer a border services officer who is an officer within the meaning of subsection 2(1) of the Customs Act . Vector a pathogenic agent (e.g. an insect or animal) that is capable of transmitting a communicable disease.", @@ -30481,7 +30481,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-9-3", "marginal_note": "Guidelines", - "part": "", + "part": "Importation and Exportation of Human Remains and Human Cells, Tissues and Organs for Transplantation, and Reproductive Material for Assisted Human Reproduction", "division": "", "heading": "", "text": "Importation of Cadavers, Body Parts and Human Remains Into Canada\n2. As a minimum requirement, human remains must be transported in a leak proof container.\n3. Upon importation, cadavers, body parts and human remains must be accompanied by a death certificate. If the death certificate is written in a language other than English or French, the importer or exporter must provide a translation into one of the official language of Canada.\n4. Death certificates should be considered valid unless a screening officer suspects that there has been fraud involved. In such cases, a quarantine officer is to be notified.\n5. Depending on the presence or absence of a death certificate and the cause(s) of death, screening officers are to follow these protocols:\n- If the death certificate clearly indicates that the deceased did not have a communicable disease the remains can be released\n- If the death certificate does not set out the immediate cause of death or any antecedent causes, if the container is: hermetically sealed, the remains can be released with an advisory that the container should not be opened not hermetically sealed, the screening officer must contact the quarantine officer\n- If there is no death certificate accompanying the cadaver, body part or human remains: the screening officer must contact the quarantine officer\n- If the death certificate indicates that the deceased had a communicable disease and if the container is: hermetically sealed, the remains can be released with an advisory that the container should not be opened not hermetically sealed, the screening officer must contact the quarantine officer\nNote: Some air carriers may require that human remains be transported in a hermetically sealed container.\n6. A screening officer must also inform a quarantine officer if there are reasonable grounds to suspect that the cadaver, body part or human remains may have a communicable disease or arrive in a damaged state (e.g., the hermetic seal appears broken, the container is leaking, the container has been damaged, or appears to have been compromised). This applies whether or not a death certificate has been provided.\n7. Communicable diseases of concern do not include HIV /AIDS or hepatitis. A list of these diseases can be found in Appendix A and the schedule at the end of the Quarantine Act . Therefore, unless there is another reason why the cadaver, body part or human remains are being detained, the remains should be released.\n8. Persons wishing to import a cadaver, body part or human remains where no death certificate is available can assist the quarantine officer by providing other evidence, such as a letter from a coroner, identifying the cadaver, body part or human remains and attesting that they are free of vectors. If written in a language other than English or French, the importer or exporter must provide a translation into either official language.\n9. If a quarantine officer is concerned about the potential public health risk posed by the cadaver, body part or human remains, the quarantine officer will issue a directive to the conveyance operator indicating the precautions to be taken in handling and/or transporting the cadaver to its destination.\nImportation of Cremated Human Remains Into Canada\n10. Cremated human remains, because they do not pose a quarantine risk, do not require a death certificate. However, it is recommended that when transporting the cremated remains that the importer should carry a copy of the death and cremation certificate and ensure that the remains are in a container that can easily be scanned (e.g., cardboard, wood or plastic).\nImportation of Human Cells, Tissues and Organs for Transplant Into Canada\n11. Human cells, tissues and organs that are imported for transplantation in accordance with the Safety of Human Cells, Tissues and Organs for Transplantation Regulations under the Food and Drugs Act are not subject to the above requirements and therefore a quarantine officer does not need to be called. The importation of human cells, tissues, and organs for transplantation should be facilitated as expediently as possible given the temperature-sensitive nature of some of these products.\n12. Cargo control documents are not required for the importation of human cells, tissues and organs. However, where cargo control documents have been issued, they may be acquitted by a reference to this memorandum.\n13. For more information regarding the work with human cells or cell lines that might be under the authority of the Human Pathogens and Toxins Act , contact:\nCenter for Biosecurity Public Health Agency of Canada 100 Colonnade Road Ottawa ON K1A 0K9 Phone: 613-957-1779 Email: licence.permis@phac-aspc.gc.ca\nImportation of reproductive material for the purposes of assisted human reproduction (AHR) into Canada\n14. Donor sperm and ova for AHR are regulated under the Safety of Sperm and Ova Regulations (Safety Regulations), which are made under the Assisted Human Reproduction Act (AHR Act). Among other things, section 10 of the AHR Act prohibits the importation of donor sperm and ova unless they are processed in accordance with the Safety Regulations. Establishments that import donor sperm or ova must notify Health Canada using the Sperm and ova establishment notification form (FRM-0448) (PDF, 856 KB) prior to importing.\n15. The extent to which Health Canada regulates in vitro embryos used in AHR is limited to the authorities granted by the AHR Act . While the AHR Act prohibits certain activities with respect to in vitro embryos (e.g. the purchase or sale of in vitro embryos, the use of an in vitro embryo without consent, the maintenance of an embryo outside the female body after the fourteenth day of its development following fertilization), the scope of Section 10 of the AHR Act (and its supporting Safety Regulations) is limited to reducing the risk of disease transmission arising from the use of donor sperm and ova in assisted reproduction. In other words, the safety of donor embryos is out of scope of the AHR Act and its Safety Regulations.\n16. The importation of reproductive material for AHR should be facilitated as expediently as possible given the temperature-sensitive nature of these products. For information regarding the importation of donor sperm and ova, please refer to Appendix B . For more information regarding the importation of human cells, organs or tissues for research, contact:\nImportation and Biosafety Programs Office of Laboratory Security Center for Emergency Preparedness and Response Public Health Agency of Canada 100 Colonnade Road Ottawa ON K1A 0K9 Fax: 613-941-0596\nExportation of Human Remains and Other Human Tissues From Canada\n17. In order to export a cadaver, body part or other human remains where the deceased had a communicable disease, the exporter must obtain permission from the Director General, Centre for Border Litigation and Regulatory Affairs at:\nDirector General, Centre for Border Litigation and Regulatory Affairs Public Health Agency of Canada 100 Colonnade Rd. 1124 Ottawa, ON K1A 0K9\nE-mail: ra.exemption-ar@phac-aspc.gc.ca", @@ -30499,7 +30499,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-9-3", "marginal_note": "Appendix A: Schedule of Communicable Diseases of Concern – Quarantine Act", - "part": "", + "part": "Importation and Exportation of Human Remains and Human Cells, Tissues and Organs for Transplantation, and Reproductive Material for Assisted Human Reproduction", "division": "", "heading": "", "text": "(Section 2, subsections 15(2) and 34(2) and sections 45 and 63)\nPlease note: At the time of publication this list was accurate; however as this list can be changed from time to time, please consult the schedule at the end of the Quarantine Act .\n- Active pulmonary tuberculosis\n- Anthrax\n- Argentine hemorrhagic fever\n- Bolivian hemorrhagic fever\n- Botulism\n- Brazilian hemorrhagic fever\n- Cholera\n- COVID-19 coronavirus disease\n- Crimean-Congo hemorrhagic fever\n- Diphtheria\n- Ebola hemorrhagic fever\n- Lassa fever\n- Marburg hemorrhagic fever\n- Measles\n- Meningococcal meningitis\n- Meningococcemia\n- Pandemic influenza type A\n- Plague\n- Poliomyelitis\n- Rift Valley fever\n- Severe acute respiratory syndrome (SARS)\n- Smallpox\n- Tularemia\n- Typhoid fever\n- Venezuelan hemorrhagic fever\n- Yellow fever", @@ -30517,7 +30517,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-9-3", "marginal_note": "Appendix B: Contact details", - "part": "", + "part": "Importation and Exportation of Human Remains and Human Cells, Tissues and Organs for Transplantation, and Reproductive Material for Assisted Human Reproduction", "division": "", "heading": "", "text": "Health Canada Product Specific Contact Information\nGeneral questions regarding the importation of human cells, tissues, or organs for transplantation, or reproductive materials for assisted human reproduction:\nEmail: healthproduct-import-produitsante@hc-sc.gc.ca\nPhone: Toll free (Canada & US): 1-833-622-0414 ; International Calls: 204-594-8061\nPublic Health Agency of Canada\nFor more information regarding the importation of human remains and other human tissues into Canada not intended for transplantation or assisted human reproduction, contact:\nQuarantine and Border Health Services – Headquarters Centre for Border and Travel Health Public Health Agency of Canada 100 Colonnade Rd. Ottawa, ON K1A 0K9 Email: quarantine-quarantaine@phac-aspc.gc.ca", @@ -30535,7 +30535,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-9-3", "marginal_note": "References", - "part": "", + "part": "Importation and Exportation of Human Remains and Human Cells, Tissues and Organs for Transplantation, and Reproductive Material for Assisted Human Reproduction", "division": "", "heading": "", "text": "Applicable legislation\n- Customs Act\n- Quarantine Act\n- Customs Tariff\nRelated memoranda D\nMemorandum D8-3-11: Tariff Item No. 9832.00.00 Coffins or Caskets – provides more Information regarding the importation of a casket or coffin containing human remains or the temporary importation a casket or coffin\nSuperseded memoranda D\nMemorandum D19-9-3: Importation and exportation of human remains and other human tissues , dated January 17, 2023\nIssuing office\nOther Government Department Policy Unit Commercial Analysis, Research and Engagement & Trusted Trader Programs Commercial Programs Directorate Commercial and Trade Program Branch", @@ -30553,7 +30553,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-9-3", "marginal_note": "Footnotes", - "part": "", + "part": "Importation and Exportation of Human Remains and Human Cells, Tissues and Organs for Transplantation, and Reproductive Material for Assisted Human Reproduction", "division": "", "heading": "", "text": "Footnote Footnote 1 Cremated human remains are excluded from the definition. Once declared, cremated human remains can be released. Return to tablenote 1 referrer Footnote 2 Body parts may originate from either a living or deceased person. Return to tablenote 2 referrer", @@ -30571,7 +30571,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-9-4", "marginal_note": "On this page", - "part": "", + "part": "Importation and Exportation of Pathogens and Toxins", "division": "", "heading": "", "text": "- Definitions and acronyms\n- Guidelines\n- Importing pathogens or toxins\n- Exporting pathogens or toxins\n- Exemptions\n- Exclusions\n- Role of the CBSA\n- Penalties\n- Appendix A: Samples of permits and licences PHAC : licence sample CFIA : import permit sample GAC : export permit sample\n- References\n- Contact us\n- Related links", @@ -30589,7 +30589,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-9-4", "marginal_note": "Definitions and acronyms", - "part": "", + "part": "Importation and Exportation of Pathogens and Toxins", "division": "", "heading": "", "text": "The following acronyms and definitions apply to this memorandum:\nAcronyms\nAG means Australia Group Note : The Australia Group ( AG ) was established in an effort to prevent the proliferation of chemical and biological weapons. State participants of the AG have developed common export controls on chemical substances and biological agents and related items that could be used in the production of chemical and biological weapons. These export controls have been implemented in Canada on the Export Control List as Group 7. BSO means Border Services Officer CBSA means Canada Border Services Agency CFIA means Canadian Food Inspection Agency ECL means Export Control List: the ECL was implemented to fulfill Canada's international commitments under the Convention on the Prohibition of the Development, Production and Stockpiling of Bacteriological (Biological) and Toxin Weapons and on their Destruction , commonly known as the Biological and Toxin Weapons Convention ( BTWC ), among other commitments. GAC means Global Affairs Canada HAA means Health of Animals Act HAR means Health of Animals Regulations HPTA means Human Pathogens and Toxins Act HPTR means Human Pathogens and Toxins Regulations PHAC means Public Health Agency of Canada SSBA means security sensitive biological agents; SSBA s, are a subset of Risk Group 3 and 4 human pathogens and prescribed toxins that are included in Schedule 1 of the Human Pathogens and Toxins Act\nDefinitions\nControlled activity means an activity referred to in subsection 7(1) of the HPTA except when already subject to the Export and Import Permits Act or the Transportation of Dangerous Goods Act, 1992 . These include the following: possessing, handling or using a human pathogen or toxin; producing a human pathogen or toxin; storing a human pathogen or toxin; permitting any person access to a human pathogen or toxin; transferring a human pathogen or toxin; importing or exporting a human pathogen or toxin; releasing or otherwise abandoning a human pathogen or toxin; or disposing of a human pathogen or toxin. Import permit A permit issued by the Canadian Food Inspection Agency ( CFIA ) under the HAA and HAR for the importation of animal pathogens including animal pathogens causing an emerging or foreign animal disease, bee and aquatic animal pathogens, animal pathogens contained in animals, animal products, animal by-products or other organisms carrying an animal pathogen or part of one. Licence A document consisting of a Pathogen and Toxin Licence: a) issued by PHAC under section 18 of the HPTA authorizing the conduct of one or more controlled activities with human pathogens or toxins. and/or b) issued by PHAC under section 160 of the HAR authorizing the importation of terrestrial animal pathogens or toxins as defined under section 51 (a) of the HAR other than animal pathogens that cause foreign animal diseases or emerging animal diseases, bee and aquatic animal pathogens, and animal pathogens in animal products, and authorizing the domestic transfer of the imported material as defined under section 51.1 (a)(b) of the HAR . Pathogen means a microorganism, nucleic acid, or protein capable of causing disease or infection in humans or animals. Examples of human pathogens are listed in Schedules 2 to 4 and in Part 2 of Schedule 5 of the Human Pathogens and Toxins Act , but these are not exhaustive lists. Animal pathogen means any pathogen that causes disease in animals; including those derived from biotechnology. Aquatic animal pathogen means a pathogen or part of one that causes diseases in aquatic animals. In the context of animal pathogens, this includes aquatic animals (for example, finfish, mollusc, crustacean), including mammals (for example, seals, dolphins) which spend their lives in water. Human pathogen means a micro-organism, nucleic acid or protein that (a) is listed in any of Schedules 2 to 4 or in Part 2 of Schedule 5 of HPTA ; or (b) is not listed in any of the Schedules but falls into Risk Group 2 ( RG2 ), Risk Group 3 ( RG3 ) or Risk Group 4 ( RG4 ). Plant pathogen means a pathogen that is injurious to plants. Terrestrial animal pathogen means a pathogen or part of one that causes diseases in terrestrial animals, including avian and amphibian animals, but excluding aquatic animals and invertebrates. Zoonotic pathogen means pathogen that causes disease in humans and animals, and that can be transmitted from animals to humans and vice versa (i.e., zoonoses). They are considered both human and animal pathogens. Person means an individual or an organization as defined in section 2 of the Criminal Code . Produce in respect of a human pathogen or toxin, means to create it by any method or process, including (a) by manufacturing, cultivating, developing, reproducing or synthesizing it; or (b) by converting or refining a substance, micro-organism , nucleic acid or protein, or by using any other means of altering its physical or chemical properties. Release means any discharge, anywhere, and includes leaking, spraying, depositing, dumping or vaporizing. Risk Group 2 means a category of pathogens that pose a moderate risk to the health of individuals or animals and a low risk to public health. They are able to cause serious disease in a human but are unlikely to do so. Effective treatment and preventive measures are available and the risk of spread of disease caused by those pathogens is low. Examples of RG2 human pathogens are listed in Schedule 2 in the HPTA . Risk Group 3 means a category of pathogens that pose a high risk to the health of individuals or animals and a low risk to public health. They are likely to cause serious disease in a human. Effective treatment and preventive measures are usually available and the risk of spread of disease caused by those pathogens is low. Examples of RG3 human pathogens are listed in Schedule 3 of HPTA Risk Group 4 means a category of pathogens that pose a high risk to the health of individuals or animals and a high risk to public health. They are likely to cause serious disease in a human. Effective treatment and preventive measures are not usually available and the risk of spread of disease caused by those pathogens is high. Examples of RG4 human pathogens listed in Schedule 4 of HPTA Security clearance means a security clearance issued under section 34 of HPTA . Toxin A poisonous substance that is produced or derived from a microorganism and can lead to adverse health effects in humans or animals. Human toxins are listed in Schedule 1 and Part 1 of Schedule 5 in the HPTA .", @@ -30607,7 +30607,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-9-4", "marginal_note": "Guidelines", - "part": "", + "part": "Importation and Exportation of Pathogens and Toxins", "division": "", "heading": "", "text": "1. The Canada Border Services Agency ( CBSA ) collaborates with the Public Health Agency of Canada ( PHAC ), Canadian Food Inspection Agency ( CFIA ) and Global Affairs Canada ( GAC ) in the administration of the Human Pathogens and Toxins Act ( HPTA ), the Human Pathogens and Toxins Regulations ( HPTR ), the Health of Animals Act ( HAA ), the Health of Animals Regulations ( HAR ), Plant protection Act ( PPA ), the Plant Protection Regulations ( PPR ), and Export and Import Permits Act ( EIPA ).\n2. PHAC is responsible for the administration and enforcement of the HPTA , the HPTR and the administration of specific sections of the HAR .\n3. CFIA is responsible for the administration and enforcement of the HAA , the HAR , the PPA and the PPR .\n4. GAC is responsible for the administration and enforcement of the Export Control List ( ECL ) under the EIPA .", @@ -30625,7 +30625,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-9-4", "marginal_note": "Importing pathogens or toxins", - "part": "", + "part": "Importation and Exportation of Pathogens and Toxins", "division": "", "heading": "", "text": "5. Importers carrying potentially infectious substances or other biological substances on their person or in their luggage must declare those substances to the CBSA and present document(s), which identifies these substances, such as a package label, manufacturers/suppliers forms or certificates, and :\n- PHAC licence (see appendix A for an example of PHAC 's licence) under the HPTA / HAR and/or\n- CFIA import permit under the HAR / PPR (see appendix A for an example of CFIA permit).\n6. Licences and permits are obtained via PHAC and/or the CFIA .\n7. If you intend to import, you will need to contact:\n- The PHAC 's Biosafety and Biosecurity Licensing Program to obtain a: Pathogen and Toxin Licence issued under the section 18 of the HPTA for human pathogens and toxins, and/or Pathogen and Toxin Licence issued under the section 160 of the HAR for: cultures of indigenous terrestrial animal pathogens or part of one; purified or synthesized samples of toxins derived from indigenous terrestrial animal pathogens; and indigenous terrestrial animal pathogens or part of one carried in or on a substance other than an animal, animal product, animal by-product , or other organism (e.g., human specimens, plant tissues, food matrices such as oatmeal or mashed potatoes, environmental samples or quality controls).\n- The CFIA to obtain import permit(s) for: any terrestrial or aquatic animal pathogen or part thereof in an animal product or by-product (such as tissue, blood, fetal bovine serum, etc.); any terrestrial or aquatic animal pathogens or part thereof in a live animal; all non-indigenous terrestrial animal pathogens or part thereof (i.e. Foreign Animal Disease ( FAD ) and Emerging Animal Disease ( EAD ) agents); all non-human primate ( NHP ) products and by-products (such as feces, serum, cell lines, etc.); all aquatic animal pathogens; all bee pathogens; specified Risk Materials ( SRM ) and other products that can carry prions; and plant pathogens.\n8. If a person is carrying a human pathogen or toxin, the carrier must also meet the obligations under the Transportation of Dangerous Goods Regulations (packaging, labelling, documentation, markings).\n9. Important note : Please refer to the ePATHogen - Risk Group Database to query the classification of microorganism or toxin. For other questions related to the risk group classification of biological agents, or which Agency it is regulated by, please contact PHAC at pathogens.pathogenes@phac-aspc.gc.ca and/or CFIA at permission@inspection.gc.ca .\n- On the ePATHogen - Risk Group Database , the column \" CFIA \" identifies some of the agents that are identified as Foreign and Emerging Animal Disease ( FAD / EAD ) agents that are under CFIA 's authority.\n- Importation of a terrestrial animal pathogen in an animal , animal product or by-product , is also under CFIA 's authority if identified with an Animal Classification of RG2 or higher, regardless if it is identified as \"yes\" under the CFIA column.", @@ -30643,7 +30643,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-9-4", "marginal_note": "Exporting pathogens or toxins", - "part": "", + "part": "Importation and Exportation of Pathogens and Toxins", "division": "", "heading": "", "text": "10. Exporters wishing to export pathogens and toxins listed on the ECL must obtain a permit from GAC , and for pathogens and toxins regulated under HPTA , exporters must obtain a licence from PHAC .\n- Global Affairs Canada regulates the export of human and animal pathogens listed on the ECL under the EIPA : GAC 's export permits are required for the exportation of all goods and technology listed in the ECL : Group 7 of the ECL includes items that could be used to produce chemical and biological weapons or that are chemical weapons, precursors to chemical weapons, or listed pathogens or toxins. Section 7-13.1,7-13.2 and 7-13.3 of Group 7 of the ECL (please refer to A Guide To Canada's Export Controls for details) contain lists of pathogens and toxins that require export permit from GAC . For more information about requirements under the EIPA please refer to Memorandum D19-10-3 - Administration of the Export and Import Permits Act (Exportations) or visit GAC 's website ( Export Controls )\n- HPTA establishes that it is prohibited for a person to knowingly export a human pathogen or toxin unless a licence has been issued. This prohibition does not overlap with the separate export controls on human pathogens and toxins included on the ECL , under the EIPA .\n11. The exporter must follow the exporting requirements under Section 95 of the Customs Act . The exporter must present a copy of the export permit or licence to the CBSA within the time frames specified on the permit and at the place specified in the permit authorizing the exportation. If no place is specified in that permit, it must be presented at the export reporting office located closest to the place of exit of goods from Canada.\n12. As described in section 4.(1)(d) of the HPTR , \"(d), a person who intends to export a human pathogen or toxin must, before they export it, take reasonable care to be satisfied that the intended recipient will conduct any activities in respect of the human pathogen or toxin in accordance with any applicable biosafety and biosecurity standards and policies in the foreign jurisdiction.\" Further details regarding this statement of the HPTR can be found in section 23.5.3 Exportation of Pathogens from Canada in the Canadian Biosafety Handbook .", @@ -30661,7 +30661,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-9-4", "marginal_note": "Exemptions", - "part": "", + "part": "Importation and Exportation of Pathogens and Toxins", "division": "", "heading": "", "text": "13. There are two specific cases under the HPTA (Section 7 (2) of the HPTA ), where exemptions from the licensing requirement apply; the requirement for a PHAC licence does not apply to :\n- Activities covered by other regulatory regimes: the export of human pathogens or toxins authorized under the Export and Import Permits Act , 1985\n- Certain persons in the course of their work: an inspector or analyst carrying out their functions under the HPTA ; a peace officer carrying out their functions under any federal or provincial law or a person providing assistance to a peace officer; any person who collects samples in the course of their employment, outside a facility in which controlled activities are authorized, for laboratory analysis or diagnostic testing; any person working under a federal or provincial Act, in exigent circumstances.\n14. PHAC 's Statement of Administrative Intent ( SAI ) clarifies these and other exemptions from the licensing requirements of the HPTA and HPTR .", @@ -30679,7 +30679,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-9-4", "marginal_note": "Exclusions", - "part": "", + "part": "Importation and Exportation of Pathogens and Toxins", "division": "", "heading": "", "text": "15. An HPTA Pathogen and Toxin Licence is not required for:\n- a human pathogen or toxin that is in an environment in which it naturally occurs, if it has not been cultivated or intentionally collected or extracted, including but not limited to a human pathogen or toxin that: is in or on a human suffering from a disease caused by that human pathogen or toxin; has been expelled by a human suffering from a disease caused by that human pathogen or toxin; and is in or on a cadaver, a body part or other human remains.\n- a drug in dosage form whose sale is permitted or otherwise authorized under the Food and Drugs Act or a human pathogen or toxin contained in such a drug.", @@ -30697,7 +30697,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-9-4", "marginal_note": "Role of the CBSA", - "part": "", + "part": "Importation and Exportation of Pathogens and Toxins", "division": "", "heading": "", "text": "16. The border services officers ( BSO ) will verify the:\n- accuracy of import or export permits/licences (permit/licence number, validity dates, exporter name, quantities, etc.) issued by PHAC , CFIA or GAC ;\n- validity of Pathogen and Toxin Licences issued by PHAC to ensure that they correspond with the licence format as identified below: Licence Type Format Maximum Validity period RG2 Licence L-R2-#####-YY-AA 5 years RG3 Licence L-R3-#####-YY-AA 3 years RG4 Licence L-R4-#####-YY-AA 1 year SSBA Toxin Licence L-ST-#####-YY-AA 3 years\nPlease note that regulated parties have the option to download a condensed version of their Pathogen and Toxin Licence issued by PHAC , which displays no sensitive information directly from the Biosecurity Portal .\n17. Under Section 101 of the Customs Act , the CBSA may detain shipments suspected of non-compliance (e.g., permit(s)/license is missing, or information on the permit or licence is missing or inconsistent, supplemental document (e.g. zoosanitary certificate) required as a condition of permit) and notify PHAC , CFIA or GAC for admissibility recommendations and possible enforcement actions if applicable.", @@ -30715,7 +30715,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-9-4", "marginal_note": "Penalties", - "part": "", + "part": "Importation and Exportation of Pathogens and Toxins", "division": "", "heading": "", "text": "18. Importing or exporting a pathogen or toxin subject to legislation without licence or permit(s) is an offence subject to fines and potential imprisonment. For more information, please refer to the:\n- Offences and Punishment part of the HPTA (sections 53 to 58);\n- Offences and Punishment part of the of the HAA (sections 65 to 73);\n- Offence and Punishment part of the EIPA (section 19).\n19. The Administrative Monetary Penalty System ( AMPS ) authorizes the CBSA to impose monetary penalties for non-compliance with the Customs Act , the Customs Tariff Act and the regulations enacted under these Acts, as well as contraventions of the terms and conditions of licensing agreements and undertakings.\n20. Importers can find more information concerning AMPS in Memorandum D22-1-1, Administrative Monetary Penalty System .\n21. BSO s may also seize items for contravening the Customs Act .", @@ -30733,7 +30733,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-9-4", "marginal_note": "Appendix A: Samples of permits and licences", - "part": "", + "part": "Importation and Exportation of Pathogens and Toxins", "division": "", "heading": "", "text": "PHAC : licence sample\nCFIA : import permit sample\nGAC : export permit sample", @@ -30751,7 +30751,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-9-4", "marginal_note": "References", - "part": "", + "part": "Importation and Exportation of Pathogens and Toxins", "division": "", "heading": "", "text": "Applicable legislation\n- Human Pathogens and Toxins Act\n- Human Pathogen and Toxins Regulations\n- Health of Animals Act\n- Health of Animal Regulations\n- Export and Import Permits Act\n- Export Control List\n- Plant Protection Act\n- Plant Protection Regulations\n- Food and Drugs Act\nSuperseded memoranda D\nN/A\nIssuing office\nProgram and Policy Management Division Commercial Program Directorate Commercial and Trade Branch", @@ -30769,7 +30769,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-10-2", "marginal_note": "Plain language summary", - "part": "", + "part": "Administration of the Export and Import Permits Act (Importations)", "division": "", "heading": "", "text": "Target audience: Travellers or businesses importing goods into Canada that are included on a list of controlled items. Key content: What items are considered “controlled” (or restricted) and need a permit to be allowed into Canada; general import permits versus specific import permits; how to submit a permit; how to amend a permit; penalties for non-compliance. Keywords: CAD, agricultural goods, steel and aluminum products, textiles and clothing, commercial imports, permits, Import Control List . On this page Updates made to this D-memo Definitions Guidelines Import controls General import permits Specific import permits Tariff Rate Quota controlled goods Agricultural goods Textiles and clothing Goods subject to monitoring Steel products Aluminium products Permit procedures Amendments to permits Canada Border Service Agency’s role Tariff Rate Quotas specific permits Disposal of goods Penalty information Appendix A: General import permits and within access commitment information for importations of agricultural goods subject to import controls and steel and aluminum goods Appendix B: Transaction record (sample) Appendix C: Import permit procedures References Contact us Related links Updates made to this D-memo This memorandum has been updated to provide instructions on how to declare goods included on the ICL using the new Commercial Accounting Declaration (CAD) process. Definitions 1. For the purpose of the administration of the EIPA the following definitions will apply: Area Control List : a list of countries established under section 4 Broker: to arrange or negotiate a transaction that relates to the movement of goods or technology included in a Brokering Control List from a foreign country to another foreign country, including a transaction referred to in subsection (1.1) Import Control List ( ILC ): a list of goods established under section 5 Minister: member of the Kings’s Privy Council for Canada as is designated by the Governor in Council as the Minister for the purposes of this Act Permit: an import permit issued pursuant to subsection 8(1) of the Act Resident of Canada: in the case of a natural person, a person who ordinarily resides in Canada and, in the case of a corporation, a corporation having its head office in Canada or operating a branch office in Canada Guidelines Import controls 2. Goods included on the ICL, entering Canada for commercial or personal use, including goods entering temporarily or entered into a bonded or sufferance warehouse must be imported under the authority of a permit. 3. Under the EIPA, there are two types of import permits: General Import Permits (GIPs) and Specific Import Permits. 4. Importations of certain agricultural goods included on the ICL are controlled under the EIPA by way of tariff rate quotas (TRQs). TRQ agricultural goods can be imported at lower rates of duty under the “within access commitment” tariff items until the quota quantities are reached. General import permits 5. GIPs allow for the importation of certain eligible goods included on the ICL, subject to the terms and conditions described in the permit, without having to obtain a specific import permit. The applicable GIP constitutes the permit authorizing the importation of goods. 6. The CBSA must be satisfied that the importation of goods does, in fact, meet the terms and conditions of the applicable GIP. 7. For commercial shipments, the applicable GIP number must be provided on the release documentation, e.g., cargo control document, invoice or electronic data interchange (EDI) transmission. 8. GIPs apply to all residents of Canada. For more information on goods that can be imported under the authority of GIPs and any quantity or value restrictions, residents should refer to Appendix A: General import permits and within access commitment information for importations of agricultural goods subject to import controls and steel and aluminum goods . Specific import permits 9. Importers must obtain specific import permits issued by GAC, subject to terms and conditions, for the importation of certain agricultural goods included on the ICL and for the importation of textiles and clothing, where the importer is claiming a preferential rate of duty. In the case of a sufferance warehouse, import permits must be obtained before the time of release. 10. If tariff rate quota agricultural goods are entered into a bonded warehouse, importers should refer to Memorandum D7-4-4: Customs Bonded Warehouses for directions on the process for entering agricultural goods in a customs bonded warehouse. 11. Goods included on the ICL that are imported under temporary entry provisions, e.g., Temporary Admission Permit (E29B) or a Temporary Admission (ATA) Carnet, are subject to the specific import permit requirements under the EIPA. Tariff Rate Quota controlled goods Agricultural goods 12. For all agricultural goods listed on the ICL, a specific import permit or applicable General Import Permit must be provided in field 81 (special authority permit) of the CAD C-type. First come, first served, TRQ agricultural goods imported after the quota quantity is reached are classified under the “over access commitment” tariff items and subject to higher rates of duty. 13. Quantities or values separate from the within access commitment rates of duty may be imported under the authority of GIP 100. However, the over access commitment rates of duty will apply. Importers should refer to Memorandum D10-18-1: Tariff Rate Quotas for detailed information on tariff classification, and to Memorandum D19-1-1: Food, Plants, Animals and Related Products for detailed information regarding quantity restrictions and additional import requirements imposed by the Canadian Food Inspection Agency . 14. For commercial importations of wheat, wheat products, barley, and barley products, GIP 20 may be used until the quota quantities are reached. GIP 100 must be used for any other importations of these products and after the quota quantities are reached. Importers should refer to Memorandum D10-18-6: Wheat, barley, wheat products, barley and barley products tariff rate quotas . 15. The GIPs for personal importations of TRQ agricultural goods by residents of Canada, as well as the eligible quantities that may be imported at within access commitment rates of duty, are listed in Appendix A. GIP 3 allows for the importation of wheat, wheat products, barley, and barley products for personal use at the lower within access commitment rates of duty until the quota quantities are reached. GIP 100 allows for the importation of unlimited quantities for certain TRQ agricultural goods for personal use at the higher over access commitment rates of duty. Residents of Canada should note that the eligible quantities or values for GIPs specifically for personal use apply to each person regardless of the fact that a family may be travelling together in the same conveyance or live in the same household. Textiles and clothing 16. Importations of textiles and clothing are only subject to specific import permit requirements, when the goods are eligible for the tariff preference level (TPL) mechanisms under Canada’s free trade agreements, or when the goods are subject to origin quotas under the Canada-European Union Comprehensive Economic and Trade Agreement (CETA) or the Canada-United Kingdom Trade Continuity Agreement (Canada-UK TCA). 17. In order for importers to take advantage of a reduced rate of duty for TPL qualifying goods, importers must make a claim under the specific free trade agreement preferential tariff treatment and associated Order-in-Council. Importers should refer to Memorandum D11-4-22: Tariff Preference Levels , for detailed information on documentation requirements regarding TPLs. 18. With respect to the CETA and Canada-UK TCA, products subject to an origin quota can qualify for preferential tariff treatment. Importers should refer to Memorandum D11-4-37: Origin Quotas and Alternatives to the Product-Specific Rules of Origin under the Canada European Union Comprehensive Economic and Trade Agreement and the Canada-United Kingdom Trade Continuity Agreement . 19. In order to receive TPL or origin quota preferential access, the importer must possess an appropriate specific import permit specifying TPL or origin quota entitlement for the goods. This permit must be available for presentation to the CBSA upon request. Goods subject to monitoring Steel products 20. Importations of steel products identified in items 80 and 81 of the ICL, may be imported under the authority of GIP 80: Carbon Steel or GIP 81: Specialty Steel Products. For a complete list of products please refer to C-2: Carbon Steel Customs Tariff Items subject to General Import Permit (GIP) 80 and C-3: Specialty Steel Customs Tariff Items subject to General Import Permit (GIP) 81 . 21. Importers must provide the applicable GIP number on the release documentation (e.g., description of goods field on the invoice) or in the description free text field when release requests are transmitted to the CBSA using EDI. There is no limit on the quantity of products identified in items 80 and 81 of the ICL that may be imported into Canada. 22. As of November 5, 2024 , under the GIP 80 and 81, at the time of importation, importers are also required to provide to the CBSA the country of melt and pour (COM) information in the form and manner determined by the CBSA. 23. For Single Window Initiative (SWI) Integrated Import Declaration (IID) users, the “Country of Melt and Pour” field is found in SG128.COD with qualifier COM (e.g., COD++COM+:::GIP80 Steel products). 24. For release of Steel products using the SWI IID, the GIP information (either “GIP80” or “GIP81”) must be entered in the following IID fields: Permit Type, Reference Number, and Document Reference Number. 25. To import shipments that include Steel products listed in item 80 and/or 81 of the ICL, customs brokers and importers are required to cite \"GIP80” or “GIP81” in field 81 (Special Authority Permit) of the CAD C-type. 26. Steel products identified in items 80 and 81 of the ICL are eligible for Customs Self-Assessment (CSA) clearance (please refer to section 2 of the Accounting for Imported Goods Regulations for further information on the meaning of a CSA Importer and eligible goods), and, as such, can be exempt from the requirements under section 2 of the applicable GIP at the time of CSA clearance. Importers who are not clearing the goods under CSA, but who are instead using an existing customs release process, e.g., Release on Minimum Documentation (RMD) or Pre-arrival Review Systems (PARS), must meet the requirements under section 2 of the applicable GIP as outlined in paragraph 5 to 8 of this memorandum. 27. The provision of COM information does not apply if: the importer is a CSA importer in respect of goods released under a CSA service option (as described in paragraph 26 of this memorandum); the total value for duty of the imported non-exempt steel goods does not exceed $5,000; or the imported steel goods are: cold-formed or cold-finished angles, shapes or sections; welded angles, shapes, or sections; switch blades, crossing frogs, point rods or other crossing pieces for railway or tramway track construction; structures, parts of structures or structural plates, rods, angles, shapes, sections, tubes or the like; stranded wire, ropes, cables or the like, not electrically insulated; barbed wires or fencing wires; or wire nails, tacks, pins, staples or the like. For the most recent and complete list of exempt products, please refer to C-8: Carbon steel and specialty steel products exempt from the country of melt and pour reporting requirement . 28. Shipments of steel products that are classified under tariff item 9813.00.00 or 9814.00.00 (Canadian goods returned) do not require import permits. Aluminum products 29. Importations of aluminum products identified in item 83 of the ICL, may be imported under the authority of GIP 83: Aluminum Products . 30. Importers must provide the applicable GIP number on the release documentation (e.g., description of goods field on the invoice) or in the description free text field when release requests are transmitted to the CBSA using EDI. There is no limit on the quantity of aluminum products identified in item 83 of the ICL that may be imported into Canada. 31. Aluminum products identified in item 83 of the ICL are eligible for CSA clearance and, as such, can be exempt from the requirements under section 2 of the applicable GIP at the time of CSA clearance. Importers who are not clearing the goods under CSA, but who are instead using an existing customs release process (e.g., RMD or PARS), must meet the requirements under section 2 of the applicable GIP as outlined in paragraphs 5 to 8 of this memorandum. 32. To import shipments that include aluminum products listed in item 83 of the ICL, customs brokers and importers are required to cite \"GIP83-OIC19-1224\" in field 81 (Special Authority Permit) of the CAD C-type. 33. For SWI IID users this field is found in SG117.IMD with qualifier 8 (e.g., IMD++8+:::GIP83 Aluminum Foil). 34. Shipments of aluminum products that are classified under tariff item 9813.00.00 or 9814.00.00 (Canadian goods returned) do not require import permits. Permit procedures 35. Importers can submit applications for specific import permits to GAC, or to licensed customs brokers approved by that Department. Completed applications can be submitted to GAC by licensed customs brokers online via the New Export-Import Controls System (NEICS). 36. When an Application for Import/Export Permit (Form EXT 1466) is completed, the CBSA’s transaction number must be shown in field 2. In the event that an importer does not have a transaction number, the CBSA will assign a transaction number to the shipment when release is requested. A specific import permit becomes valid when the permit information has been transmitted electronically by GAC to the CBSA office, where goods are to be released. 37. All IID submissions for specific import permits that include one or more commodities regulated by GAC must be submitted no more than 30 days in advance of arrival in Canada. Any submissions (whether they reference an existing permit or are applications for a new permit) will be rejected if they are submitted more than 30 days in advance of arrival. All IID submissions that invoke only GIPs may be received more than 30 days in advance of arrival. 38. Except for agricultural goods subject to TRQs and for safeguards, EXCAPS (GAC / Customs Automated Permit System) provides for the electronic transmission of permit information directly from GAC to the CBSA. This eliminates the requirement for importers to present paper permits to the CBSA (except at non-terminal offices) when obtaining release of goods controlled under the EIPA. In all cases, GAC will issue a transaction record ( Appendix B: Transaction record sample ) to the importer or broker to serve as a receipt showing that the permit has been issued. Importers using non-terminal offices or who have goods documented on a Temporary Admission Permit (E29B) or an ATA Carnet will be required to present a copy of the transaction record at the time of release. 39. In the event that EXCAPS is not available to transmit permit data to the Accelerated Commercial Release Operations Support System (ACROSS), importers and brokers may submit a paper copy of the transaction record to the CBSA to release their goods. If ACROSS is not available, importers and brokers may submit paper release documents with a copy of the transaction record to release their goods. Importers and brokers will be advised to use the above contingency procedures by their local CBSA office or via the electronic data interchange (EDI) information line at 1-888-957-7224 or through an EDI information bulletin. 40. The CBSA may conduct a post release verification with regards to the content of the permit. 41. The import permit procedures and relevant responsibilities are provided in Appendix C: Import permit procedures . 42. Once an electronic permit has been used for the release of goods, the information will be transmitted to GAC. Amendments to permits 43. Necessary amendments to specific import permits may be authorized by GAC. For example, permits may be amended to address issues related to product classification, quantity, product substitution, validity period and cancellation. 44. Amendments to permits for TRQ goods must be made prior to final accounting, and in the case of non-TRQ goods, prior to release of the goods. For further information on amendments to permits, importers should contact GAC as indicated under Contact us . Canada Border Service Agency’s role 45. All Goods (except agricultural TRQ goods) will be detained by the CBSA and the release request rejected when the following applies: There is no specific import permit available; The goods are not as described on the permit; The importer’s name on the import declaration does not correspond to the name on the specific import permit; The permit is not yet in force or has expired; The quantity or value reported does not correspond to those on the permit; or The country of origin does not correspond to the one on the permit. 46. Under the above circumstances, the goods are not to be released until the appropriate corrections are made to either the release information or the permit. Tariff Rate Quotas specific permits 47. The availability of TRQ specific import permits is not a condition of release. The CBSA will release any shipment of TRQ agricultural goods even in the absence of a specific import permit issued under section 8.3 of the EIPA. When a specific import permit has not been obtained by the date of final accounting under subsection 32(1), (3) or (5) of the Customs Act , the portion of the goods imported without such a permit (all or part of a shipment) will be deemed to have been imported under the authority of GIP 100: Eligible Agricultural Goods . These goods will be classified under the appropriate “over access commitment” tariff item and will be subject to higher rates of duties. 48. In situations where TRQ permit information has been matched to release information in ACROSS and is reviewed as part of the release review process, any discrepancies in the quantity or description will be referred to the CBSA’s Trade Compliance Division after releasing the shipment. Disposal of goods 49. When goods have been abandoned or forfeited as a result of failure to comply with the EIPA requirements, GAC will determine how to dispose of the goods. 50. Residents of Canada importing perishable agricultural goods from the United States who decide not to pay the applicable over access commitment rate of duty on imports in excess of the personal allowable GIP quantities or values are encouraged to return the excess goods to the United States. In some regions, it may be possible to abandon any goods at the CBSA office, if disposal bins are available. Penalty information 51. Every person who contravenes any of the provisions of EIPA or its regulations is guilty of an offence and is liable to: (a) on summary conviction, to a fine not exceeding $250,000 or to imprisonment for a term not exceeding 12 months, or to both; or (b) on conviction upon indictment, to a fine in an amount that is in the discretion of the court or to imprisonment for a term not exceeding ten years, or to both. 52. The Administrative Monetary Penalty System (AMPS) authorizes the CBSA to impose monetary penalties for non-compliance with the Customs Act, Customs Tariff and the regulations under these Acts, as well as contraventions of the terms and conditions of licensing agreements and undertakings. Please refer to the Memorandum D22-1-1: Administrative Monetary Penalty System for details. Appendix A: General import permits and within access commitment information for importations of agricultural goods subject to import controls and steel and aluminum goods The ICL may be broken down into basic groupings. The following table depicts two of these groups with corresponding item numbers, general product descriptions, and GIPs. This chart is provided as a guide for reference purposes only. Import Control List Group number Description ICL Item Number GIP Number Quantity/Value 1. Agricultural products Chicken and chicken products 94, 96-104 2 10 kg Turkey and turkey products 105-113 7 One turkey Turkey products - 10 kg Beef (fresh or frozen) and veal (that does not originate in Chile, a CUSMA country or an EU country or other CETA beneficiary) 114-116 13 10 kg (no TRQ restriction for CUSMA, CETA, Canada-UK TCA or Chile) Dairy products 117-134, 141-160 1 $20 total dairy Eggs for consumption 95, 135-139 8 2 dozen Margarine 140 14 3 kg (12 kg with prescription) Wheat, barley and their products 161-191 3, 20 No quantity restrictions Tariff rate quota goods classified under heading No. 98.04 or 98.26 192 1, 2, 3, 7, 8, 13, 14 N/A Roses (imported from Israel or another CIFTA beneficiary) 193 6 2 dozen 2. Steel and aluminum Carbon steel products 80 80 N/A Specialty steel products 81 81 N/A Aluminum products 83 83 N/A Note 1: In the case of agricultural goods, quantities or values above the within access commitment may be imported under the authority of GIP 100. However, the over access commitment rates of duty will apply. Note 2: Importers should refer to Memorandum D10-18-1: Tariff Rate Quotas , for detailed information on tariff classification. Note 3: Importers should refer to Memorandum D19-1-1: Food, Plants, Animals and Related Products , for detailed information on agricultural restrictions. Note 4: Importers should refer to Memorandum D19-13-2: Importing and Exporting Firearms, Weapons and Devices , for information on importing firearms, firearms-related goods, prohibited weapons, prohibited devices and ammunition. Appendix B: Transaction record (sample) Figure 1: Foreign Affairs and International Trade Canada: Transaction record (sample) Foreign Affairs and International Trade Canada: Transaction record (sample) Foreign Affairs and International Trade Canada Transaction record Importer Applicant Supplier Country of origin FIN Country of origin RAW Country import from Document no. Transaction no. Permit no. Permit valid from Permit valid to Date issued Shipment date Approx. entry date Canadian port entry Application id. Multiple shipment Goods description Commodity code — description Qty Unit Value (CAD $) Total value Other terms and conditions Receipt: Issued by Minister of Foreign Affairs The export/import of goods described above is permitted subject to all conditions described herein and subject to the Export and Import Permits Act and any regulations made hereunder All transactions are subject to verification by Foreign Affairs and International Trade Canada This document is a transaction record only of the above import permit and is not valid to release commodities except in special circumstances with the authority of the Export and Import Controls Bureau For the Minister of Foreign Affairs Figure 1: Text version Foreign Affairs and International Trade Canada Transaction record Importer Applicant Supplier Country of origin FIN Country of origin RAW Country import from Document no. Transaction no. Permit no. Permit valid from Permit valid to Date issued Shipment date Approx. entry date Canadian port entry Application id. Multiple shipment Goods description Commodity code — description Qty Unit Value (CAD $) Total value Other terms and conditions Receipt: Issued by Minister of Foreign Affairs The export/import of goods described above is permitted subject to all conditions described herein and subject to the EIPA and any regulations made hereunder. All transactions are subject to verification by Foreign Affairs and International Trade Canada. This document is a transaction record only of the above import permit and is not valid to release commodities except in special circumstances with the authority of the Export and Import Controls Bureau. For the Minister of Foreign Affairs Appendix C: Import permit procedures The following outlines the permit procedures and the responsibilities of the importer, GAC, and the CBSA . Note 1 Note 2 Step 1 Importer applies for permit using the NEICS or using Form EXT 1466 – Application for Import/Export Permit if you do not have access to NEICS Step 2 Importer must include a CBSA -issued transaction number in permit application Step 3 GAC records the following data in the NEICS : Non-routed permit applications submitted using NEICS will be processed within 15 minutes of the time of application provided there is no problem with the application Permit applications redirected for review will be processed within four (4) business hours unless clarification from applicant is required Applications submitted by fax or mail will be processed promptly within the NEICS Step 4 GAC reviews all fields found on the application request, based on the agreement and the sector Step 5 GAC approves or rejects the application request Step 6 GAC issues transaction record to importer and transmit data to the CBSA ’s ACROSS for approved permits Step 7 Importer presents release package to the CBSA or transmit release data Step 8 The CBSA verifies: The transaction number The effective and expiry dates of permit That the importer’s name on release request corresponds to the one on permit The permit quantity, value shipped, and description with invoice and That the country of origin on the release request corresponds to the one on the permit Step 9 CBSA releases goods Step 10 Once the permit has been used, the CBSA transmits the information to GAC Step 11 If necessary, the CBSA takes enforcement action Notes: Note 1 The availability of TRQ specific import permits for agricultural goods is not a condition of release. However, where a permit has not been obtained by the date of final accounting, the portion of the goods imported without such a permit will be deemed to have been imported under the authority of GIP 100. In this case, the goods will be classified under the over access commitment tariff item and subject to higher rates of duties. Return to note 1 referrer Note 2 In situations where TRQ permit information has been matched to release information in ACROSS and is reviewed as part of the release review process, any discrepancies in the quantity or description should be referred by the Border Security Officer to the Senior Officer, Trade Compliance in the Trade Operation Divisions after releasing the shipment. Return to note 2 referrer References Consult these resources for further information. Applicable legislation Customs Act : Section 101 Customs Tariff Export and Import Permits Act : Subsections 5(1) and 10(1), and Sections 14, 24, and 25 General Import Permit 1: Dairy Products for Personal Use General Import Permit 2: Chickens and Chicken Products for Personal Use General Import Permit 3: Wheat and Wheat Products and Barley and Barley Products for Personal Use General Import Permit 6 : Roses for Personal Use General Import Permit 7: Turkeys and Turkey Products for Personal Use General Import Permit 8: Eggs for Personal Use General Import Permit 13: Beef and Veal for Personal Use General Import Permit 14: Margarine for Personal Use General Import Permit 20: Wheat and Wheat Products and Barley and Barley Products General Import Permit 80: Carbon Steel General Import Permit 81: Specialty Steel Products General Import Permit 83: Aluminium Products General Import Permit 100: Eligible Agriculture Goods General Import Permit 108: CWC Toxic Chemicals and Precursors General Import Permit 193: Roses Import Control List Related D memoranda Memorandum D7-4-4: Customs Bonded Warehouses Memorandum D10-18-1: Tariff Rate Quotas Memorandum D10-18-6: Wheat, barley, wheat products, barley and barley products tariff rate quotas Memorandum D11-4-22: Tariff Preference Levels Memorandum D11-4-37: Origin Quotas and Alternatives to the Product-Specific Rules of Origin under the Canada European Union Comprehensive Economic and Trade Agreement and the Canada-United Kingdom Trade Continuity Agreement Memorandum D19-1-1: Food, Plants, Animals and Related Products Memorandum D22-1-1: Administrative Monetary Penalty System Superseded D memoranda D19-10-2 dated January 4, 2023 Issuing office Commercial Analysis, Research and Engagement Division Commercial Programs Directorate Commercial and Trade Branch Contact us For more information on goods subject to import controls and for questions concerning the issuance of import permits or related to completing import permit applications, importers should contact: Global Affairs Canada 125 Sussex Drive Ottawa ON K1A 0G2 Telephone: 343-203-6820 or 1-877-808-8838 Non-Supply Managed Trade Controls (for textiles, clothing, beef, veal, wheat, wheat products, barley, barley products, steel and aluminum) Email: tin@international.gc.ca Supply-Managed Trade Controls (for dairy products, poultry and poultry products, eggs and egg products) Email: tic@international.gc.ca The importation of food, plants, animals (FPA) and related products may also be regulated by other government departments. Information on these requirements are not included in this memorandum. For more information regarding the CBSA’s programs and services, Contact border information services . Related links Customs Notice 19-08: Final Safeguard Measures Imposed on the Importation of Certain Steel Goods Form B3-3: Canada Customs Coding Form E29B: Temporary Admission Permit Form EXT 1466: Application for Import/Export Permit", @@ -30787,7 +30787,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-10-2", "marginal_note": "On this page", - "part": "", + "part": "Administration of the Export and Import Permits Act (Importations)", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines Import controls General import permits Specific import permits Tariff Rate Quota controlled goods Agricultural goods Textiles and clothing Goods subject to monitoring Steel products Aluminium products Permit procedures Amendments to permits Canada Border Service Agency’s role Tariff Rate Quotas specific permits Disposal of goods Penalty information\n- Appendix A: General import permits and within access commitment information for importations of agricultural goods subject to import controls and steel and aluminum goods\n- Appendix B: Transaction record (sample)\n- Appendix C: Import permit procedures\n- References\n- Contact us\n- Related links", @@ -30805,7 +30805,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-10-2", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Administration of the Export and Import Permits Act (Importations)", "division": "", "heading": "", "text": "This memorandum has been updated to provide instructions on how to declare goods included on the ICL using the new Commercial Accounting Declaration (CAD) process.", @@ -30823,7 +30823,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-10-2", "marginal_note": "Definitions", - "part": "", + "part": "Administration of the Export and Import Permits Act (Importations)", "division": "", "heading": "", "text": "1. For the purpose of the administration of the EIPA the following definitions will apply:\nArea Control List : a list of countries established under section 4 Broker: to arrange or negotiate a transaction that relates to the movement of goods or technology included in a Brokering Control List from a foreign country to another foreign country, including a transaction referred to in subsection (1.1) Import Control List ( ILC ): a list of goods established under section 5 Minister: member of the Kings’s Privy Council for Canada as is designated by the Governor in Council as the Minister for the purposes of this Act Permit: an import permit issued pursuant to subsection 8(1) of the Act Resident of Canada: in the case of a natural person, a person who ordinarily resides in Canada and, in the case of a corporation, a corporation having its head office in Canada or operating a branch office in Canada", @@ -30841,7 +30841,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-10-2", "marginal_note": "Guidelines", - "part": "", + "part": "Administration of the Export and Import Permits Act (Importations)", "division": "", "heading": "", "text": "Import controls\n2. Goods included on the ICL, entering Canada for commercial or personal use, including goods entering temporarily or entered into a bonded or sufferance warehouse must be imported under the authority of a permit.\n3. Under the EIPA, there are two types of import permits: General Import Permits (GIPs) and Specific Import Permits.\n4. Importations of certain agricultural goods included on the ICL are controlled under the EIPA by way of tariff rate quotas (TRQs). TRQ agricultural goods can be imported at lower rates of duty under the “within access commitment” tariff items until the quota quantities are reached.\nGeneral import permits\n5. GIPs allow for the importation of certain eligible goods included on the ICL, subject to the terms and conditions described in the permit, without having to obtain a specific import permit. The applicable GIP constitutes the permit authorizing the importation of goods.\n6. The CBSA must be satisfied that the importation of goods does, in fact, meet the terms and conditions of the applicable GIP.\n7. For commercial shipments, the applicable GIP number must be provided on the release documentation, e.g., cargo control document, invoice or electronic data interchange (EDI) transmission.\n8. GIPs apply to all residents of Canada. For more information on goods that can be imported under the authority of GIPs and any quantity or value restrictions, residents should refer to Appendix A: General import permits and within access commitment information for importations of agricultural goods subject to import controls and steel and aluminum goods .\nSpecific import permits\n9. Importers must obtain specific import permits issued by GAC, subject to terms and conditions, for the importation of certain agricultural goods included on the ICL and for the importation of textiles and clothing, where the importer is claiming a preferential rate of duty. In the case of a sufferance warehouse, import permits must be obtained before the time of release.\n10. If tariff rate quota agricultural goods are entered into a bonded warehouse, importers should refer to Memorandum D7-4-4: Customs Bonded Warehouses for directions on the process for entering agricultural goods in a customs bonded warehouse.\n11. Goods included on the ICL that are imported under temporary entry provisions, e.g., Temporary Admission Permit (E29B) or a Temporary Admission (ATA) Carnet, are subject to the specific import permit requirements under the EIPA.\nTariff Rate Quota controlled goods\nAgricultural goods\n12. For all agricultural goods listed on the ICL, a specific import permit or applicable General Import Permit must be provided in field 81 (special authority permit) of the CAD C-type. First come, first served, TRQ agricultural goods imported after the quota quantity is reached are classified under the “over access commitment” tariff items and subject to higher rates of duty.\n13. Quantities or values separate from the within access commitment rates of duty may be imported under the authority of GIP 100. However, the over access commitment rates of duty will apply. Importers should refer to Memorandum D10-18-1: Tariff Rate Quotas for detailed information on tariff classification, and to Memorandum D19-1-1: Food, Plants, Animals and Related Products for detailed information regarding quantity restrictions and additional import requirements imposed by the Canadian Food Inspection Agency .\n14. For commercial importations of wheat, wheat products, barley, and barley products, GIP 20 may be used until the quota quantities are reached. GIP 100 must be used for any other importations of these products and after the quota quantities are reached. Importers should refer to Memorandum D10-18-6: Wheat, barley, wheat products, barley and barley products tariff rate quotas .\n15. The GIPs for personal importations of TRQ agricultural goods by residents of Canada, as well as the eligible quantities that may be imported at within access commitment rates of duty, are listed in Appendix A. GIP 3 allows for the importation of wheat, wheat products, barley, and barley products for personal use at the lower within access commitment rates of duty until the quota quantities are reached. GIP 100 allows for the importation of unlimited quantities for certain TRQ agricultural goods for personal use at the higher over access commitment rates of duty. Residents of Canada should note that the eligible quantities or values for GIPs specifically for personal use apply to each person regardless of the fact that a family may be travelling together in the same conveyance or live in the same household.\nTextiles and clothing\n16. Importations of textiles and clothing are only subject to specific import permit requirements, when the goods are eligible for the tariff preference level (TPL) mechanisms under Canada’s free trade agreements, or when the goods are subject to origin quotas under the Canada-European Union Comprehensive Economic and Trade Agreement (CETA) or the Canada-United Kingdom Trade Continuity Agreement (Canada-UK TCA).\n17. In order for importers to take advantage of a reduced rate of duty for TPL qualifying goods, importers must make a claim under the specific free trade agreement preferential tariff treatment and associated Order-in-Council. Importers should refer to Memorandum D11-4-22: Tariff Preference Levels , for detailed information on documentation requirements regarding TPLs.\n18. With respect to the CETA and Canada-UK TCA, products subject to an origin quota can qualify for preferential tariff treatment. Importers should refer to Memorandum D11-4-37: Origin Quotas and Alternatives to the Product-Specific Rules of Origin under the Canada European Union Comprehensive Economic and Trade Agreement and the Canada-United Kingdom Trade Continuity Agreement .\n19. In order to receive TPL or origin quota preferential access, the importer must possess an appropriate specific import permit specifying TPL or origin quota entitlement for the goods. This permit must be available for presentation to the CBSA upon request.\nGoods subject to monitoring\nSteel products\n20. Importations of steel products identified in items 80 and 81 of the ICL, may be imported under the authority of GIP 80: Carbon Steel or GIP 81: Specialty Steel Products. For a complete list of products please refer to C-2: Carbon Steel Customs Tariff Items subject to General Import Permit (GIP) 80 and C-3: Specialty Steel Customs Tariff Items subject to General Import Permit (GIP) 81 .\n21. Importers must provide the applicable GIP number on the release documentation (e.g., description of goods field on the invoice) or in the description free text field when release requests are transmitted to the CBSA using EDI. There is no limit on the quantity of products identified in items 80 and 81 of the ICL that may be imported into Canada.\n22. As of November 5, 2024 , under the GIP 80 and 81, at the time of importation, importers are also required to provide to the CBSA the country of melt and pour (COM) information in the form and manner determined by the CBSA.\n23. For Single Window Initiative (SWI) Integrated Import Declaration (IID) users, the “Country of Melt and Pour” field is found in SG128.COD with qualifier COM (e.g., COD++COM+:::GIP80 Steel products).\n24. For release of Steel products using the SWI IID, the GIP information (either “GIP80” or “GIP81”) must be entered in the following IID fields: Permit Type, Reference Number, and Document Reference Number.\n25. To import shipments that include Steel products listed in item 80 and/or 81 of the ICL, customs brokers and importers are required to cite \"GIP80” or “GIP81” in field 81 (Special Authority Permit) of the CAD C-type.\n26. Steel products identified in items 80 and 81 of the ICL are eligible for Customs Self-Assessment (CSA) clearance (please refer to section 2 of the Accounting for Imported Goods Regulations for further information on the meaning of a CSA Importer and eligible goods), and, as such, can be exempt from the requirements under section 2 of the applicable GIP at the time of CSA clearance. Importers who are not clearing the goods under CSA, but who are instead using an existing customs release process, e.g., Release on Minimum Documentation (RMD) or Pre-arrival Review Systems (PARS), must meet the requirements under section 2 of the applicable GIP as outlined in paragraph 5 to 8 of this memorandum.\n27. The provision of COM information does not apply if:\n- the importer is a CSA importer in respect of goods released under a CSA service option (as described in paragraph 26 of this memorandum);\n- the total value for duty of the imported non-exempt steel goods does not exceed $5,000; or\n- the imported steel goods are: cold-formed or cold-finished angles, shapes or sections; welded angles, shapes, or sections; switch blades, crossing frogs, point rods or other crossing pieces for railway or tramway track construction; structures, parts of structures or structural plates, rods, angles, shapes, sections, tubes or the like; stranded wire, ropes, cables or the like, not electrically insulated; barbed wires or fencing wires; or wire nails, tacks, pins, staples or the like.\nFor the most recent and complete list of exempt products, please refer to C-8: Carbon steel and specialty steel products exempt from the country of melt and pour reporting requirement .\n28. Shipments of steel products that are classified under tariff item 9813.00.00 or 9814.00.00 (Canadian goods returned) do not require import permits.\nAluminum products\n29. Importations of aluminum products identified in item 83 of the ICL, may be imported under the authority of GIP 83: Aluminum Products .\n30. Importers must provide the applicable GIP number on the release documentation (e.g., description of goods field on the invoice) or in the description free text field when release requests are transmitted to the CBSA using EDI. There is no limit on the quantity of aluminum products identified in item 83 of the ICL that may be imported into Canada.\n31. Aluminum products identified in item 83 of the ICL are eligible for CSA clearance and, as such, can be exempt from the requirements under section 2 of the applicable GIP at the time of CSA clearance. Importers who are not clearing the goods under CSA, but who are instead using an existing customs release process (e.g., RMD or PARS), must meet the requirements under section 2 of the applicable GIP as outlined in paragraphs 5 to 8 of this memorandum.\n32. To import shipments that include aluminum products listed in item 83 of the ICL, customs brokers and importers are required to cite \"GIP83-OIC19-1224\" in field 81 (Special Authority Permit) of the CAD C-type.\n33. For SWI IID users this field is found in SG117.IMD with qualifier 8 (e.g., IMD++8+:::GIP83 Aluminum Foil).\n34. Shipments of aluminum products that are classified under tariff item 9813.00.00 or 9814.00.00 (Canadian goods returned) do not require import permits.\nPermit procedures\n35. Importers can submit applications for specific import permits to GAC, or to licensed customs brokers approved by that Department. Completed applications can be submitted to GAC by licensed customs brokers online via the New Export-Import Controls System (NEICS).\n36. When an Application for Import/Export Permit (Form EXT 1466) is completed, the CBSA’s transaction number must be shown in field 2. In the event that an importer does not have a transaction number, the CBSA will assign a transaction number to the shipment when release is requested. A specific import permit becomes valid when the permit information has been transmitted electronically by GAC to the CBSA office, where goods are to be released.\n37. All IID submissions for specific import permits that include one or more commodities regulated by GAC must be submitted no more than 30 days in advance of arrival in Canada. Any submissions (whether they reference an existing permit or are applications for a new permit) will be rejected if they are submitted more than 30 days in advance of arrival. All IID submissions that invoke only GIPs may be received more than 30 days in advance of arrival.\n38. Except for agricultural goods subject to TRQs and for safeguards, EXCAPS (GAC / Customs Automated Permit System) provides for the electronic transmission of permit information directly from GAC to the CBSA. This eliminates the requirement for importers to present paper permits to the CBSA (except at non-terminal offices) when obtaining release of goods controlled under the EIPA. In all cases, GAC will issue a transaction record ( Appendix B: Transaction record sample ) to the importer or broker to serve as a receipt showing that the permit has been issued. Importers using non-terminal offices or who have goods documented on a Temporary Admission Permit (E29B) or an ATA Carnet will be required to present a copy of the transaction record at the time of release.\n39. In the event that EXCAPS is not available to transmit permit data to the Accelerated Commercial Release Operations Support System (ACROSS), importers and brokers may submit a paper copy of the transaction record to the CBSA to release their goods. If ACROSS is not available, importers and brokers may submit paper release documents with a copy of the transaction record to release their goods. Importers and brokers will be advised to use the above contingency procedures by their local CBSA office or via the electronic data interchange (EDI) information line at 1-888-957-7224 or through an EDI information bulletin.\n40. The CBSA may conduct a post release verification with regards to the content of the permit.\n41. The import permit procedures and relevant responsibilities are provided in Appendix C: Import permit procedures .\n42. Once an electronic permit has been used for the release of goods, the information will be transmitted to GAC.\nAmendments to permits\n43. Necessary amendments to specific import permits may be authorized by GAC. For example, permits may be amended to address issues related to product classification, quantity, product substitution, validity period and cancellation.\n44. Amendments to permits for TRQ goods must be made prior to final accounting, and in the case of non-TRQ goods, prior to release of the goods. For further information on amendments to permits, importers should contact GAC as indicated under Contact us .\nCanada Border Service Agency’s role\n45. All Goods (except agricultural TRQ goods) will be detained by the CBSA and the release request rejected when the following applies:\n- There is no specific import permit available;\n- The goods are not as described on the permit;\n- The importer’s name on the import declaration does not correspond to the name on the specific import permit;\n- The permit is not yet in force or has expired;\n- The quantity or value reported does not correspond to those on the permit; or\n- The country of origin does not correspond to the one on the permit.\n46. Under the above circumstances, the goods are not to be released until the appropriate corrections are made to either the release information or the permit.\nTariff Rate Quotas specific permits\n47. The availability of TRQ specific import permits is not a condition of release. The CBSA will release any shipment of TRQ agricultural goods even in the absence of a specific import permit issued under section 8.3 of the EIPA. When a specific import permit has not been obtained by the date of final accounting under subsection 32(1), (3) or (5) of the Customs Act , the portion of the goods imported without such a permit (all or part of a shipment) will be deemed to have been imported under the authority of GIP 100: Eligible Agricultural Goods . These goods will be classified under the appropriate “over access commitment” tariff item and will be subject to higher rates of duties.\n48. In situations where TRQ permit information has been matched to release information in ACROSS and is reviewed as part of the release review process, any discrepancies in the quantity or description will be referred to the CBSA’s Trade Compliance Division after releasing the shipment.\nDisposal of goods\n49. When goods have been abandoned or forfeited as a result of failure to comply with the EIPA requirements, GAC will determine how to dispose of the goods.\n50. Residents of Canada importing perishable agricultural goods from the United States who decide not to pay the applicable over access commitment rate of duty on imports in excess of the personal allowable GIP quantities or values are encouraged to return the excess goods to the United States. In some regions, it may be possible to abandon any goods at the CBSA office, if disposal bins are available.\nPenalty information\n51. Every person who contravenes any of the provisions of EIPA or its regulations is guilty of an offence and is liable to: (a) on summary conviction, to a fine not exceeding $250,000 or to imprisonment for a term not exceeding 12 months, or to both; or (b) on conviction upon indictment, to a fine in an amount that is in the discretion of the court or to imprisonment for a term not exceeding ten years, or to both.\n52. The Administrative Monetary Penalty System (AMPS) authorizes the CBSA to impose monetary penalties for non-compliance with the Customs Act, Customs Tariff and the regulations under these Acts, as well as contraventions of the terms and conditions of licensing agreements and undertakings. Please refer to the Memorandum D22-1-1: Administrative Monetary Penalty System for details.", @@ -30859,7 +30859,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-10-2", "marginal_note": "Appendix A: General import permits and within access commitment information for importations of agricultural goods subject to import controls and steel and aluminum goods", - "part": "", + "part": "Administration of the Export and Import Permits Act (Importations)", "division": "", "heading": "", "text": "The ICL may be broken down into basic groupings. The following table depicts two of these groups with corresponding item numbers, general product descriptions, and GIPs. This chart is provided as a guide for reference purposes only.\nImport Control List Group number Description ICL Item Number GIP Number Quantity/Value 1. Agricultural products Chicken and chicken products 94, 96-104 2 10 kg Turkey and turkey products 105-113 7 One turkey Turkey products - 10 kg Beef (fresh or frozen) and veal (that does not originate in Chile, a CUSMA country or an EU country or other CETA beneficiary) 114-116 13 10 kg (no TRQ restriction for CUSMA, CETA, Canada-UK TCA or Chile) Dairy products 117-134, 141-160 1 $20 total dairy Eggs for consumption 95, 135-139 8 2 dozen Margarine 140 14 3 kg (12 kg with prescription) Wheat, barley and their products 161-191 3, 20 No quantity restrictions Tariff rate quota goods classified under heading No. 98.04 or 98.26 192 1, 2, 3, 7, 8, 13, 14 N/A Roses (imported from Israel or another CIFTA beneficiary) 193 6 2 dozen 2. Steel and aluminum Carbon steel products 80 80 N/A Specialty steel products 81 81 N/A Aluminum products 83 83 N/A\nNote 1: In the case of agricultural goods, quantities or values above the within access commitment may be imported under the authority of GIP 100. However, the over access commitment rates of duty will apply.\nNote 2: Importers should refer to Memorandum D10-18-1: Tariff Rate Quotas , for detailed information on tariff classification.\nNote 3: Importers should refer to Memorandum D19-1-1: Food, Plants, Animals and Related Products , for detailed information on agricultural restrictions.\nNote 4: Importers should refer to Memorandum D19-13-2: Importing and Exporting Firearms, Weapons and Devices , for information on importing firearms, firearms-related goods, prohibited weapons, prohibited devices and ammunition.", @@ -30877,7 +30877,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-10-2", "marginal_note": "Appendix B: Transaction record (sample)", - "part": "", + "part": "Administration of the Export and Import Permits Act (Importations)", "division": "", "heading": "", "text": "Figure 1: Foreign Affairs and International Trade Canada: Transaction record (sample)\nForeign Affairs and International Trade Canada: Transaction record (sample) Foreign Affairs and International Trade Canada Transaction record Importer Applicant Supplier Country of origin FIN Country of origin RAW Country import from Document no. Transaction no. Permit no. Permit valid from Permit valid to Date issued Shipment date Approx. entry date Canadian port entry Application id. Multiple shipment Goods description Commodity code — description Qty Unit Value (CAD $) Total value Other terms and conditions Receipt: Issued by Minister of Foreign Affairs The export/import of goods described above is permitted subject to all conditions described herein and subject to the Export and Import Permits Act and any regulations made hereunder All transactions are subject to verification by Foreign Affairs and International Trade Canada This document is a transaction record only of the above import permit and is not valid to release commodities except in special circumstances with the authority of the Export and Import Controls Bureau For the Minister of Foreign Affairs\nFigure 1: Text version Foreign Affairs and International Trade Canada Transaction record Importer Applicant Supplier Country of origin FIN Country of origin RAW Country import from Document no. Transaction no. Permit no. Permit valid from Permit valid to Date issued Shipment date Approx. entry date Canadian port entry Application id. Multiple shipment Goods description Commodity code — description Qty Unit Value (CAD $) Total value Other terms and conditions Receipt: Issued by Minister of Foreign Affairs The export/import of goods described above is permitted subject to all conditions described herein and subject to the EIPA and any regulations made hereunder. All transactions are subject to verification by Foreign Affairs and International Trade Canada. This document is a transaction record only of the above import permit and is not valid to release commodities except in special circumstances with the authority of the Export and Import Controls Bureau. For the Minister of Foreign Affairs", @@ -30895,7 +30895,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-10-2", "marginal_note": "Foreign Affairs and International Trade Canada: Transaction record (sample)", - "part": "", + "part": "Administration of the Export and Import Permits Act (Importations)", "division": "", "heading": "", "text": "Foreign Affairs and International Trade Canada\nTransaction record\n- Importer\n- Applicant\n- Supplier\n- Country of origin FIN\n- Country of origin RAW\n- Country import from\n- Document no.\n- Transaction no.\n- Permit no.\n- Permit valid from\n- Permit valid to\n- Date issued\n- Shipment date\n- Approx. entry date\n- Canadian port entry\n- Application id.\n- Multiple shipment\nGoods description\n- Commodity code — description\n- Qty\n- Unit\n- Value (CAD $)\n- Total value\nOther terms and conditions\nReceipt: Issued by Minister of Foreign Affairs\n- The export/import of goods described above is permitted subject to all conditions described herein and subject to the Export and Import Permits Act and any regulations made hereunder\n- All transactions are subject to verification by Foreign Affairs and International Trade Canada\n- This document is a transaction record only of the above import permit and is not valid to release commodities except in special circumstances with the authority of the Export and Import Controls Bureau\nFor the Minister of Foreign Affairs", @@ -30913,7 +30913,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-10-2", "marginal_note": "Appendix C: Import permit procedures", - "part": "", + "part": "Administration of the Export and Import Permits Act (Importations)", "division": "", "heading": "", "text": "The following outlines the permit procedures and the responsibilities of the importer, GAC, and the CBSA . Note 1 Note 2\nStep 1 Importer applies for permit using the NEICS or using Form EXT 1466 – Application for Import/Export Permit if you do not have access to NEICS Step 2 Importer must include a CBSA -issued transaction number in permit application Step 3 GAC records the following data in the NEICS : Non-routed permit applications submitted using NEICS will be processed within 15 minutes of the time of application provided there is no problem with the application Permit applications redirected for review will be processed within four (4) business hours unless clarification from applicant is required Applications submitted by fax or mail will be processed promptly within the NEICS Step 4 GAC reviews all fields found on the application request, based on the agreement and the sector Step 5 GAC approves or rejects the application request Step 6 GAC issues transaction record to importer and transmit data to the CBSA ’s ACROSS for approved permits Step 7 Importer presents release package to the CBSA or transmit release data Step 8 The CBSA verifies: The transaction number The effective and expiry dates of permit That the importer’s name on release request corresponds to the one on permit The permit quantity, value shipped, and description with invoice and That the country of origin on the release request corresponds to the one on the permit Step 9 CBSA releases goods Step 10 Once the permit has been used, the CBSA transmits the information to GAC Step 11 If necessary, the CBSA takes enforcement action\nNotes: Note 1 The availability of TRQ specific import permits for agricultural goods is not a condition of release. However, where a permit has not been obtained by the date of final accounting, the portion of the goods imported without such a permit will be deemed to have been imported under the authority of GIP 100. In this case, the goods will be classified under the over access commitment tariff item and subject to higher rates of duties. Return to note 1 referrer Note 2 In situations where TRQ permit information has been matched to release information in ACROSS and is reviewed as part of the release review process, any discrepancies in the quantity or description should be referred by the Border Security Officer to the Senior Officer, Trade Compliance in the Trade Operation Divisions after releasing the shipment. Return to note 2 referrer", @@ -30931,7 +30931,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-10-2", "marginal_note": "Notes:", - "part": "", + "part": "Administration of the Export and Import Permits Act (Importations)", "division": "", "heading": "", "text": "Note 1 The availability of TRQ specific import permits for agricultural goods is not a condition of release. However, where a permit has not been obtained by the date of final accounting, the portion of the goods imported without such a permit will be deemed to have been imported under the authority of GIP 100. In this case, the goods will be classified under the over access commitment tariff item and subject to higher rates of duties. Return to note 1 referrer Note 2 In situations where TRQ permit information has been matched to release information in ACROSS and is reviewed as part of the release review process, any discrepancies in the quantity or description should be referred by the Border Security Officer to the Senior Officer, Trade Compliance in the Trade Operation Divisions after releasing the shipment. Return to note 2 referrer", @@ -30949,7 +30949,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-10-2", "marginal_note": "References", - "part": "", + "part": "Administration of the Export and Import Permits Act (Importations)", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Act : Section 101\n- Customs Tariff\n- Export and Import Permits Act : Subsections 5(1) and 10(1), and Sections 14, 24, and 25\n- General Import Permit 1: Dairy Products for Personal Use\n- General Import Permit 2: Chickens and Chicken Products for Personal Use\n- General Import Permit 3: Wheat and Wheat Products and Barley and Barley Products for Personal Use\n- General Import Permit 6 : Roses for Personal Use\n- General Import Permit 7: Turkeys and Turkey Products for Personal Use\n- General Import Permit 8: Eggs for Personal Use\n- General Import Permit 13: Beef and Veal for Personal Use\n- General Import Permit 14: Margarine for Personal Use\n- General Import Permit 20: Wheat and Wheat Products and Barley and Barley Products\n- General Import Permit 80: Carbon Steel\n- General Import Permit 81: Specialty Steel Products\n- General Import Permit 83: Aluminium Products\n- General Import Permit 100: Eligible Agriculture Goods\n- General Import Permit 108: CWC Toxic Chemicals and Precursors\n- General Import Permit 193: Roses\n- Import Control List\nRelated D memoranda\n- Memorandum D7-4-4: Customs Bonded Warehouses\n- Memorandum D10-18-1: Tariff Rate Quotas\n- Memorandum D10-18-6: Wheat, barley, wheat products, barley and barley products tariff rate quotas\n- Memorandum D11-4-22: Tariff Preference Levels\n- Memorandum D11-4-37: Origin Quotas and Alternatives to the Product-Specific Rules of Origin under the Canada European Union Comprehensive Economic and Trade Agreement and the Canada-United Kingdom Trade Continuity Agreement\n- Memorandum D19-1-1: Food, Plants, Animals and Related Products\n- Memorandum D22-1-1: Administrative Monetary Penalty System\nSuperseded D memoranda\nD19-10-2 dated January 4, 2023\nIssuing office\nCommercial Analysis, Research and Engagement Division Commercial Programs Directorate Commercial and Trade Branch", @@ -30967,7 +30967,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-10-3", "marginal_note": "Plain language summary", - "part": "", + "part": "Administration of the Export and Import Permits Act (Exportations)", "division": "", "heading": "", "text": "Target audience: Travellers or businesses exporting goods from Canada that are included on the Export Control List (ECL).\nKey content: What items are considered “controlled” (or restricted) and need a permit to be exported from Canada; General Export Permits or GEP ; how to apply for an export permit; penalties for non-compliance.\nKeywords: Export permit, Export Control List , General Export Permit or GEP", @@ -30985,7 +30985,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-10-3", "marginal_note": "On this page", - "part": "", + "part": "Administration of the Export and Import Permits Act (Exportations)", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines Export control Controlled goods moving in transit from the U.S. through Canada Export permit verification procedure Amendments to individual permits Detentions Penalties Administrative Monetary Penalty System (AMPS) Appendix A – Example of an Export Permit Appendix B – Export Permit Procedures\n- References\n- Contact us", @@ -31003,7 +31003,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-10-3", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Administration of the Export and Import Permits Act (Exportations)", "division": "", "heading": "", "text": "This memorandum has been revised to reflect:\n- updated contact information\n- most recent sample of an export permit", @@ -31021,7 +31021,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-10-3", "marginal_note": "Definitions", - "part": "", + "part": "Administration of the Export and Import Permits Act (Exportations)", "division": "", "heading": "", "text": "1. For the purpose of the administration of the Export and Import Permits Act , the following definitions apply:\nArea Control List Means a list of countries established under section 4 of the Act; Act Means the Export and Import Permits Act ; Broker Means to arrange or negotiate a transaction that relates to the movement of goods or technology included in a Brokering Control List from a foreign country to another foreign country, including a transaction referred to in subsection (1.1); Export Control List Means a list of goods and technology established under section 3 of the Act; Goods Means goods as described in the Guide to Canada’s Export Controls that are intended for export to a destination specified in respect of those goods in section 2 of the Export Control List ; or goods that are intended for export to a country included in the Area Control List . Minister Means such member of the King’s Privy Council for Canada as is designated by the Governor in Council as the Minister for the purposes of the Act; Permit Means an export permit issued pursuant to subsection 7(1) of the Act; Technology Includes technical data, technical assistance and information necessary for the development, production or use of an article included in an Export Control List or a Brokering Control List ;", @@ -31039,7 +31039,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-10-3", "marginal_note": "Guidelines", - "part": "", + "part": "Administration of the Export and Import Permits Act (Exportations)", "division": "", "heading": "", "text": "Export control\n2. Export permits issued by GAC are required for the exportation of goods and technology listed in the Export Control List and for the exportation of any goods or technology to any country listed in the Area Control List , except in cases where such goods and technology are permitted exportation under the authority of a General Export Permit (GEP).\n3. An application for an export permit must be filed with GAC . Export permit applications for strategic and military goods and technology, as well as logs, are requested online using the New Export Controls Online (NEXCOL) system.\n4. Export permit applications for the majority of non-strategic goods controlled under Group 5 of the Export Control List as well as import permit applications for certain strategic goods, are requested online using the Export and Import Controls System (NEICS). The exception to this is certain forest products falling under Item 5101 of the Export Control List , which are processed in NEXCOL. Export permits are typically issued in electronic form and can be printed by the exporter.\n5. Paper applications may also be requested using the forms that are available on the Export Controls website. When a permit application has been approved, GAC issues an export permit that is signed by an official with the delegated authority of the Minister of Foreign Affairs.\n6. The exporter shall present a copy of the export permit to the CBSA , within the time frames specified in the Reporting of Exported Goods Regulations by mode of transportation, at the place specified in the permit authorizing the exportation. If no place is specified in that permit, it must be presented at the export reporting office located closest to the place of exit of the goods and/or technology from Canada. An example of an NEXCOL export permit may be found in Appendix A.\n7. Certain goods and technology may be exported under the authority of a General Export Permit . In such cases, it is not necessary to apply for an individual export permit. The relevant General Export Permit number must be quoted in the corresponding field on the export declaration, if one is required under the Customs Act . The CBSA must be satisfied that the proposed export falls within the terms of the General Export Permit .\nControlled goods moving in transit from the U.S. through Canada\n8. In general, GAC does not require permits for goods and technology moving in transit. Please see Item 5401 (Goods and Technology in Transit) of the Export Control List for further information.\nExport permit verification procedure\n9. Border services officers will verify the accuracy of the export permits (permit number, validity dates, exporter name, quantities, etc.), ensure that permits have been issued/authorized by GAC , and will return the permits to the exporters.\n10. In addition to the above verification procedures, for exports of logs listed under Item 5101 of the ECL:\n- At the CBSA offices outside of British Columbia , border service officers shall follow the process outlined in paragraph 9.\n- Only at CBSA offices located along the Canada/ US Border of the province of British Columbia , border services officers will: Initial and stamp export permits for logs listed under Item 5101 of the ECL ; and Hold the permit and its accompanying load slip as part of the export report, according to the procedure set out in Appendix B to this memorandum. The log export permit and the accompanying load slip will be picked up routinely by an officer of the BC Ministry of Forests, Lands, Natural Resource Operations and Rural Development (BC FLNRORD).\n11. Appendix B to this memorandum further describes the permit procedure and relevant responsibilities. Additional information may be found in Memorandum D20-1-1: Export Reporting .\nAmendments to individual permits\n12. Necessary amendments to permits may be authorized by GAC . Types of amendments may include: differences in permit and shipment quantities, extensions of validity and expiry dates, cancellations, etc. For further information on amendments to permits, please consult the section Contact us .\n13. The Reporting of Exported Goods Regulations require that an accurate permit be provided to the chief officer of customs, within the applicable time set out in section 3 of the Regulations, and the goods and technology made available for inspection, at the place specified in the permit authorizing the exportation, or if no place is specified in that permit, at the export reporting office located closest to the place of exit of the goods and technology from Canada.\nDetentions\n14. The CBSA will not allow the goods to be exported (depending on circumstances goods may be detained or refused export) when:\n- no permit is presented;\n- the goods and technology are not as stated on the permit;\n- the quantity to be exported is greater than the quantity authorized on the permit;\n- the permit is not yet in effect or has expired;\n- there is uncertainty about the validity of the permit.\n15. Under the above circumstances, the exporter will be advised to contact GAC (refer to section Contact us ); the goods will not be exported until a valid export permit is presented to the CBSA or the permit discrepancy has been resolved by GAC .\nPenalties\n16. Every person who contravenes any of the provisions of the Act or its regulations is guilty of an offence and is liable to:\n- on summary conviction, to a fine not exceeding $250,000 or to imprisonment for a term not exceeding 12 months, or to both; or\n- on conviction upon indictment, to a fine in an amount that is in the discretion of the court or to imprisonment for a term not exceeding ten years, or to both.\nAdministrative Monetary Penalty System (AMPS)\n17. The Administrative Monetary Penalty System (AMPS) authorizes the CBSA to impose monetary penalties for non-compliance with the Customs Act , the Customs Tariff and the regulations under these Acts, as well as contraventions of the terms and conditions of licensing agreements and undertakings. Please refer to the Memorandum D22-1-1: Administrative Monetary Penalty System for details.\nAppendix A – An Example of Export Permit\nFor all appropriate forms, including printable Applications for Permit to Export Goods (Controlled Goods Detail Form) EXT 1042-1), please refer to GAC ’s web page Printable Forms .\nBelow is an example of an export permit issued by GAC .\nAppendix B – Export Permit Procedures\nThe following chart outlines the permit procedure and delineates the respective responsibilities of the exporter, Global Affairs Canada (GAC), and Canada Border Service Agency (CBSA).\nAction Responsibility Step 1: Apply for a permit. Exporter Step 2: When a new permit application is received, assess the goods and technology against the Export Control List (ECL), and review the permit application. GAC Step 3: If the permit application is complete and, following an assessment of the application, it is determined that a permit should be issued, issue the permit to the exporter. GAC Step 4: Present a copy of the export permit to the CBSA , within the time frames specified in the Reporting of Exported Goods Regulations by mode of transportation, at the place specified in the permit authorizing the exportation. If no place is specified in that permit, it must be presented at the export reporting office located closest to the place of exit of the goods and/or technology from Canada. Exporter Step 5: Review the permit to ensure the information matches that of the attached export declaration, the cargo control document, and/or the goods or technology: permit quantity, value shipped and description; effective and expiry dates of permit; issuance on behalf of the Minister of Foreign Affairs. CBSA Step 6: Validate the permit in terms to quantity, value, etc., for export. CBSA Step 7: Allow goods and technology to be exported. CBSA Step 8: With respect to export permits for logs controlled under Item 5101 of the ECL that are validated at CBSA offices located along the Canada/ US Border of the province of British Columbia, CBSA officers shall retain the permit together with its accompanying load slip, at the export reporting office, of exit as part of the export report. The log export permit and the accompanying load slip will be picked up routinely by an officer of the BC Ministry of Forests, Lands, Natural Resource Operations and Rural Development (BC FLNRORD). CBSA Step 9: If necessary, take enforcement action. GAC Step 10: If necessary, take enforcement action. CBSA", @@ -31057,7 +31057,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-10-3", "marginal_note": "References", - "part": "", + "part": "Administration of the Export and Import Permits Act (Exportations)", "division": "", "heading": "", "text": "Consult these resources for further information:\nApplicable legislation\n- Customs Act\n- Customs Tariff\n- Export and Import Permits Act\n- Export Permits Regulations\n- Export Permits Regulations (Non-strategic Products)\n- Export Control List\n- Area Control List\nRelated D memoranda\n- Memorandum D20-1-1: Exporter Reporting\n- Memorandum D22-1-1: Administrative Monetary Penalty System\nSuperseded D memoranda\nD19-10-3 dated May 5, 2022\nIssuing office\nOther Government Department Policy Unit Commercial Analysis, Research and Engagement & Trusted Trader Programs Division Commercial Programs Directorate Commercial and Trade Branch", @@ -31129,7 +31129,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-12-1", "marginal_note": "Plain language summary", - "part": "", + "part": "Importing Vehicles into Canada", "division": "", "heading": "", "text": "Target audience: Individuals and commercial importers interested in bringing cars and other vehicles into Canada temporarily, permanently or to sell Key content: Importing cars and other vehicles temporarily; Cars and other vehicles that cannot be imported in Canada; How and what to register in the Registrar of Importer Vehicles Program; Qualifying for parts-only program; Processes to follow before and after you cross the border Keywords: CARM, ownership rules, safety standards, duties and taxes, U.S., Mexico, permanent residents, visitors, used cars and other vehicles, parts", @@ -31147,7 +31147,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-12-1", "marginal_note": "On this page", - "part": "", + "part": "Importing Vehicles into Canada", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Acronyms and definitions\n- Guidelines\n- Appendix A: Vehicles that must be registered in the Registrar of Imported Vehicles Program\n- Appendix B: Vehicles that cannot be registered in the Registrar of Imported Vehicles Program\n- Appendix C: Temporary vehicle imports\n- Appendix D: Vehicles imported for parts only\n- Appendix E: Inadmissible vehicles\n- References\n- Contact us", @@ -31165,7 +31165,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-12-1", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Importing Vehicles into Canada", "division": "", "heading": "", "text": "This D-memorandum has been updated to include:\n- Some housekeeping", @@ -31183,7 +31183,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-12-1", "marginal_note": "Acronyms and definitions", - "part": "", + "part": "Importing Vehicles into Canada", "division": "", "heading": "", "text": "List of acronyms\nACROSS The Accelerated Commercial Release Operation Support System\nATV All-terrain vehicle\nCBC Case-by-case\nCBSA Canada Border Services Agency\nCFIA Canada Food Inspection Agency\nCMVSS Canada Motor Vehicle Safety Standards\nCoT Certificate of Title\nCoO Certificate of Origin\nECCC Environment and Climate Change Canada\nFMVSS Federal Motor Vehicle Safety Standards of the United States\nGST Goods and Services Tax\nIID Integrated Import Declaration\nLPCO Licences, permits, certificates and others\nMVSA Motor Vehicle Safety Act\nMVSR Motor Vehicle Safety Regulations\nOGD Other government department\nRIV Registrar of Imported Vehicles\nRUV Restricted-use Vehicle\nSO Service option\nSWI Single Window Initiative\nTC Transport Canada\nTVIS Temporary Vehicle Importation System\nUS United States\nUTV Utility-terrain vehicles\nVIC List Vehicle Import Compatibility List\nVIN Vehicle Identification Number\nList of definitions\nFor the purpose of the administration of the Motor Vehicle Safety Act and the Motor Vehicle Safety Regulations and vehicle border clearance for imported vehicles, the following definitions will apply:\nAmerican compliance label: A label referred to in section 30115, chapter 301, title 49 of the United States Code that is applied to a vehicle by a manufacturer that certifies that the vehicle conforms to the federal laws of the United States that are applicable on the date of manufacture. Appendix F Pre-clearance Program: refers to Transport Canada’s pre-cleared list of authorized Canadian companies that import new vehicles that meet Canada’s Canadian Motor Vehicle Safety Standards. Appendix G Pre-clearance Program: refers to Transport Canada’s list of recognized foreign manufacturers that manufacture specific classes of new vehicles certified to Canada Motor Vehicle Safety Standards. Only for use by commercial importers. Case-by-case importation: Transport Canada’s importation process outside of the Appendix F or G Pre-clearance Programs. Upon successful submission of information to Transport Canada that demonstrates compliance with Canadian requirements, Transport Canada will provide a case-by-case authorization number that is specific to the vehicle identification number(s) to be presented for import. The case-by-case authorization number must be presented at the border or submitted electronically for release via the Single Window Initiative (release service option 911) to allow the importation of those vehicles. This process is intended to provide CBSA with information to assess if the requirements of section 5(1)(b) of the MVSA have been met at the time of entry. Canada Motor Vehicle Safety Standards Vehicle or Canadian Specification Vehicle or Canadian Certified Vehicle: A vehicle built and certified to Canada Motor Vehicle Safety Standards at the time of main assembly and bearing a Compliance label to that effect. Commercial vehicle importation: The commercial importation of vehicle(s) for the purpose of selling them on the Canadian market (i.e. for the purpose of sale or for commercial, industrial, occupational, or institutional or other like use in Canada). These can be new vehicles that meet the Canadian Motor Vehicle Safety Standards purchased directly from a foreign manufacturer or vehicles sold at the retail level in the United States and prescribed vehicles from Mexico. Compliance Label: refers to the label affixed to the vehicle at the time of main assembly of the vehicle was completed that contains the manufacturer’s certification statement. e-vehicle: A vehicle powered by an electric power source. These vehicles are regulated under the class they belong to (i.e. an e-truck is regulated as a truck, an e-car is regulated as a passenger car, etc.). Federal Motor Vehicle Safety Standards vehicle or United States Specification Vehicle or United States Certified vehicle: A vehicle built and certified to the United States Federal Motor Vehicle Safety Standards (FMVSS) at the time of main assembly and bearing an American compliance label to that effect. Incomplete vehicle means a vehicle that is capable of being driven and that consists, at a minimum, of a chassis structure, power train, steering system, suspension system and braking system, but that requires further manufacturing operations to become a completed vehicle. It also includes an incomplete trailer. Low-speed vehicle means a 4-wheeled electric vehicle that is designed for use primarily on streets and roads, and that has a minimum speed of 32 km/h , and a maximum of not more than 40 km/h . It also has a maximum gross vehicle weight rating (GVWR) of less than 1 361 kg . New vehicle: A vehicle that has never been placed into service, registered or licensed, or, in the case of an incomplete vehicle, still requires further manufacturing before it can be placed into service (e.g., chassis cab). Prescribed class: A class of vehicle listed in Schedule III of the Motor Vehicle Safety Regulations or an incomplete vehicle, which is prescribed under subsection 4(1) Motor Vehicle Safety Regulations . Prescribed vehicle from Mexico: A used vehicle from Mexico that is FMVSS compliant and is a passenger car, multi-purpose passenger vehicles, truck or bus. Excluded are motorcycles, restricted-use vehicles, all-terrain vehicle, trailers, trailer converter dollies, snowmobiles, low speed vehicles and three-wheeled vehicles. Private (personal) vehicle importation: The importation of a vehicle for the importer’s own use in Canada (i.e. vehicle that is not imported for the purpose of resale or for commercial, industrial, occupational, institutional or other similar use in Canada.) These can be new or used vehicles. Registrar of Imported Vehicles Program: The national program established by Transport Canada for the registration, inspection and certification of imported vehicles that are FMVSS certified and were sold at the retail level in the United States or are a prescribed vehicles from Mexico. Registrar of Imported Vehicles e-Form: An online equivalent to the Transport Canada’s Vehicle Import Form – Form 1 and the Vehicle Imported for Parts Only – Form 3. Restricted-use vehicle: Refers to a classification of vehicles not designed for use on public roads, which includes (but not limited to) all-terrain vehicles (ATV), dirt bikes and side-by-side utility-terrain vehicles, which includes dune buggies. Salvage vehicle: A vehicle status term used by American, Mexican and Canadian insurance providers and licensing authorities to “brand” a vehicle that has been deemed at total loss due to collision, fire, flood, accident, or any other occurrence requiring repair for which the cost is deemed unreasonable. Temporary resident: a person who is not a resident of Canada and who resides temporarily in Canada for the purpose of (i) studying at an educational institution (ii) employment for a period not exceeding 36 months or (iii) performing preclearance activities on behalf of the Government of the United States under the terms of the Agreement between the Government of Canada and the Government of the United States of America on Air Transport Preclearance, dated May 8, 1974 , and who produces on arrival in Canada a valid card or employment authorization issued by the Government of Canada certifying that person to be an employee of the Government of the United States performing these activities in Canada the spouse or any dependents of a person described in (1)(i) or (ii) and the spouse or any dependents of a person described in subparagraph (1)(iii), if the spouse or dependent produces on arrival in Canada a valid card or employment authorization issued by the Government of Canada certifying the spouse or dependent to be the spouse or dependent of a person described in (1)(iii). Source: Non-residents’ Temporary Importation of Baggage and Conveyances Regulations Used vehicle: A vehicle that was/is registered and licensed for which a title or ownership document was/is issued. Vehicle: Any vehicle that is designed to be, or is capable of being, driven or drawn on roads by any means other than muscular power exclusively, but does not include any vehicle that is designed to run exclusively on rails. The prescribed (or regulated) classes of vehicles under the Motor Vehicle Safety Regulations are: passenger car multi-purpose passenger vehicle (including vans, sport utility vehicles, motorhomes and ambulance) truck (including truck tractor) bus (including school buses) incomplete vehicles low-speed vehicle motorcycle (open motorcycle, enclosed motorcycle, motor tricycle, and limited-speed motorcycle) restricted-use vehicle trailer, (including but not limited to utility, cargo, with mounted equipment, horse, boat, travel trailer, car dolly, etc.) trailer converter dolly snowmobile three wheeled vehicles Vehicle Import Compatibility List: A list of vehicles that are certified as meeting FMVSS, either sold at the retail level in the United States or are a prescribed vehicle from Mexico which are eligible, based on information provided by vehicle manufacturer on a voluntary basis, to enter the RIV Program. This list is generated as general guidance for importation and the information is subject to change without notice . Transport Canada and the Registrar of Imported Vehicles cannot guarantee its accuracy. The Vehicle Import Compability List will be referred to as the VIC List in this document Visitor: A person who is not a resident or a temporary resident and who enters Canada for a period not exceeding 12 months.", @@ -31201,7 +31201,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-12-1", "marginal_note": "Guidelines", - "part": "", + "part": "Importing Vehicles into Canada", "division": "", "heading": "", "text": "1. The Canada Border Services Agency (CBSA) assists Transport Canada (TC) with the administration of the Motor Vehicle Safety Act (MVSA) and the Motor Vehicle Safety Regulations (MVSR) by administering and enforcing the conditions under which new and used vehicles may be imported into Canada. The MVSA regulates the importation of vehicles to reduce the risk of death, injury, and damage to property and the environment.\n2. The CBSA also assists other government agencies in this regard, such as:\n- The Canadian Food Inspection Agency with the administration of the Plant Protection Act by enforcing the conditions under which used vehicles may be imported with regards to plant pests that can be transported in soil and related matter.\n- Environment and Climate Change Canada with the administration of the Canadian Environmental Protection Act with regards to emissions standards under which new and used vehicles may be imported.\nPre, at and post border processes\nPrior to importation\n3. Prior to declaring a vehicle at the border, the importer is responsible for ensuring that all aspects of the importation have been researched to comply with all legislative provisions , They should also contact their insurance provider and provincial or territorial licensing authority to determine what (if any) provincial requirements they will need to adhere to in order to import and licence a vehicle in their province or territory.\n4. The importer is responsible for researching a vehicle’s eligibility for importation prior to arrival at the border as not all vehicles purchased or acquired in the United States (US) or Mexico qualify for importation or can be modified to comply with Canada Motor Vehicle Safety Standards. To assess a vehicle’s admissibility into the Registrar of Imported Vehicles (RIV) Program TC publishes the Vehicle Import Compatibility List (VIC List) to help provide guidance. However, the importer should verify this information with the vehicle manufacturer prior to importation.\n5. The importer is responsible for making a declaration by completing, as applicable, either: a TC Vehicle Import Form – Form 1 or a RIV e-Form 1 , a TC Vehicle Imported for Parts Only – Form 3 or a RIV e-Form 3 or by electronically submitting a Single Window Initiative ( SWI ), Integrated Import Declaration ( IID ) . For assistance, the importer can contact TC or the RIV ( Contact us ).\nAt the border\n6. Prior to releasing a vehicle at the border, the CBSA will verify that an importer’s declaration complies with all legislative provisions that may apply.\nAfter vehicle entry\n7. Once a vehicle is released, the importer is responsible to abide by the terms of their entry, which may include fulfilling additional requirements established under applicable legislative provisions.\nTransport Canada requirements\n8. Importers referring to this memorandum are cautioned that it contains general guidelines and information pertaining to the CBSA’s administration of TC ’s import requirements and is not intended to replace the MVSA and the MVSR . The import requirements in the MVSA applies to all regulated classes of vehicles that are less than 15 years old and buses manufactured on or after January 1, 1971 .\n9. To be eligible for importation, vehicles must qualify for entry under one of the following two principles :\n- vehicles that are required to be registered in the RIV Program: applies to United States specification vehicles sold at the retail level in the United States or of prescribed vehicles from Mexico (passenger car, multi-purpose passenger vehicle, truck or bus).\n- vehicles that are not required to be registered in the RIV Program: applies to all other admissible vehicle entries (Canada Motor Vehicle Safety Standards ( CMVSS ) vehicles, age-exempt vehicles, non-regulated vehicles and vehicles that are imported temporarily).\n10. Vehicles that do not qualify for importation under one of the two preceding options are considered inadmissible and cannot be imported into Canada .\n11. Once a vehicle’s importation has been processed at the border, any importer seeking to change the declaration made with respect to the vehicle at time of import will result in a re-assessment . The vehicle will have to meet all applicable vehicle import requirements under the newly declared circumstances. In these cases, the importer must contact the CBSA to find out which location they can bring the vehicle to in order to have the entry re-assessed and to obtain a new Vehicle Import Form – Form 1 or RIV e-Form 1 . It should be noted that vehicles that have been imported using TC ’s Vehicles Imported for Parts Only Program cannot be changed or re-assessed .\nVehicles required to be registered in the RIV Program: Import requirements\n12. The objective of the RIV Program is to protect Canadian road users by ensuring that vehicles imported from the United States and prescribed vehicles from Mexico provide a comparable level of safety to those manufactured for sale in Canada. This process ensures that: eligible vehicles were originally designed and certified at time of main assembly to Federal Motor Vehicle Safety Standards (FMVSS); that the vehicle has no outstanding manufacturer safety recalls; and, that importers have performed the necessary modifications to the vehicles to meet requirements under the Motor Vehicle Safety Regulations . Importers must have the vehicle inspected once in Canada by an official RIV authorized inspection center to verify compliance with these requirements within the specified time period and prior to being registered by a provincial or territorial licensing authority . This RIV Program requirement is funded through the RIV user fees that are charged to importers.\n13. Importers who register their vehicle in the RIV Program acknowledge by signing the Vehicle Import Form – Form 1 or RIV e-Form that the admission of their vehicle into Canada is conditional on successfully passing a RIV inspection. There is no guarantee that a vehicle is capable of being permanently imported nor brought into conformity with applicable laws.\n14. If a vehicle fails the RIV inspection, it cannot remain permanently in Canada and the RIV will notify the importer that the vehicle must be exported. Common examples for rejection are a vehicle’s inability to be modified to comply with prescribed requirements, lack of satisfactory proof that a vehicle safety recall has been remedied, evidence of non-compliant modifications observed at inspection or failing to present the vehicle for the mandatory RIV inspection within the prescribed timeframe.\nEligibility requirements for registration in the RIV Program\n15. To be considered eligible for registration in the RIV Program, a vehicle must meet all of the following conditions :\n- belong to a prescribed class of regulated vehicles or be a prescribed class vehicle from Mexico (refer to the definitions section)\n- be less than 15 years old (on the date of importation) or, in the case of a bus, manufactured on or after January 1, 1971\n- have been sold at the retail level in the United States or Mexico, whichever applies\n- is not identified as “inadmissible” on the VIC List\n- is certified by the original manufacturer to comply with all United States FMVSS as demonstrated by: an American compliance label affixed to the vehicle, which includes amongst other things a statement of compliance: this vehicle conforms to the applicable federal motor vehicle safety, bumper and theft prevention standards in effect on the date of manufacture shown above, or this vehicle conforms to all applicable US FMVSS in effect on the date of manufacture shown above; in the absence of an American compliance label, in a statement from the manufacturer of the vehicle or, if there is more than one manufacturer, from each manufacturer indicating that the vehicle conformed to the requirements of Parts 541, 565, 571 and 581, chapter V, Title 49 of the Code of Federal Regulations of the United States that were applicable on the date of manufacture\n- in the case of an eligible vehicle manufactured in stages, evidence of FMVSS certification by the end (final stage) manufacturer as described above\n- if a snowmobile, the snowmobile is certified by the original manufacturer (demonstrated by a Compliance label affixed to the unit) to comply with the Snowmobile Safety Certification Committee or with CMVSS\n- in the case of a restricted-use vehicle, it bears a valid 17-digit alphanumeric vehicle identification number (VIN) issued by the manufacturer and is conformed to the requirements of CMVSS 108 on the date of manufacture and\n- has not been modified in such a way to compromise the manufacturer’s certification\n16. Persons importing vehicles for their personal use (i.e. non-commercial import) that are required to be registered in the RIV Program can present themselves to Customs at any CBSA port of entry.\n17. Persons importing vehicles for the purpose of sale or for commercial, industrial, occupational, institutional or other like use in Canada (i.e. commercial import) via the RIV Program are required to report at commercial offices . Businesses who import for their own commercial, industrial, occupational, institutional use in Canada can declare their goods as a non-commercial importation but are still required to report the entry at a CBSA office (this includes vehicles entering Canada using the Single Window Initiative (SWI), Integrated Import Declaration (IID), release service option (SO) 911.\nProof of ownership requirements for importation\n18. An original valid US state issued Certificate of Title (or equivalent) or in the case of a prescribed vehicle from Mexico, valid vehicle registration documentation from Mexico is required. In the case of a new FMVSS vehicle sold at the retail level in the United States, it may be accompanied by a Manufacturer’s Statement (or Certificate) of Origin with a valid bill of sale to be presented at the time of importation for registration in the RIV Program.\n19. For further information on vehicles that must be registered in the RIV Program, please refer to Appendix A: Vehicles that must be registered in the RIV Program .\n20. For further information on vehicles that cannot be registered in the RIV Program, please refer to Appendix B: Vehicles that cannot be registered in the RIV Program .\n21. For further information on temporary importation of vehicles, please refer to Appendix C: Temporary vehicle imports .\n22. For further information on vehicles imported for parts, please refer to Appendix D: Vehicles imported for parts only .\n23. For further information on inadmissible vehicles, please refer to Appendix E: Inadmissible vehicles .\nTires\n24. Persons wanting to import tires are subject to meeting the requirements of the Motor Vehicle Tire Safety Regulations . For additional information, refer to Memorandum D19-12-2: Importation of Tires .\nChild car seats and booster seats\n25. Canadians wanting to import child car seats or booster seats should contact TC . Visit Contact us .\nVehicle importation disposal restrictions for customs purposes\n26. The Vehicle Import Form – Form 1 or the RIV e-Form 1 contains a section, that is CBSA owned and managed, entitled “Notice to Provincial/Territorial Licence Authority K-22.” This portion of the form is used to identify whether or not a vehicle has a disposal restriction that has been imposed by the CBSA. The presence of an office date stamp in this section notifies provincial/territorial licensing authorities that the vehicle identified on the Vehicle Import Form – Form 1 or the RIV e-Form 1 was accounted for by the CBSA.\n27. There are four possible disposal restriction options:\n- This conveyance may not be sold or disposed of in Canada at any time without authorization from the CBSA (i.e. the vehicle may not be sold without CBSA’s authorization). This disposal restriction will be imposed in the following situations: foreign students, who normally reside in Canada for the duration of the school year individuals temporarily employed in Canada, for a period of up to 36 months and diplomats, and United States preclearance personnel, for the duration of their assignment in Canada This conveyance may not be sold or disposed of in Canada on or before (date) . This option indicates that the conveyance may not be sold or disposed of in Canada on, or before the date specified by the CBSA and upon meeting TC ’s import requirements. This restriction generally this applies to settlers, including non-residents who have applied for permanent resident status and returning Canadians whose vehicles may not be sold for a period of up to 12 months following their arrival in Canada. This conveyance is not subject to a disposal restriction. This option indicates that this conveyance may be sold or disposed of in Canada at any time, without authorization from the CBSA upon meeting TC’s import requirements. Motor vehicles which have been documented for customs purposes on a Temporary Admission Permit, Form E99 – CBSA Report, or a Temporary Admission Permit (BSF865) , should only be issued a Vehicle Import Form – Form 1 or the RIV e-Form 1 when the importer confirms or anticipates having to fulfill provincial/territorial registration obligations.\n28. Persons who import vehicles subject to disposal restrictions should be reminded that the restrictions must be complied with at all times.\n29. In all instances where a Vehicle Import Form – Form 1 or a RIV e-Form 1 is issued, the CBSA will ensure that the importer and vehicle data portion of the form is completed, that a disposal restriction option is indicated, a transaction number is recorded, and a date stamp appears in the box to the right of that section.\nImplementation of the CBSA ’s Single Window Initiative ( SWI )\n30. Electronic release requests may be submitted to the CBSA via the Single Window Initiative (SWI), Integrated Import Declaration (IID), service option (SO) 911.\n31. The following TC vehicle entries can be processed using the SWI IID (SO 911) :\n- CMVSS Appendix G\n- CMVSS Appendix F\n- CMVSS case-by-case\n- FMVSS\n- FMVSS case-by-case\n- Canadian vehicles returning by original owner\n- Age exempt\n- Non-regulated\n- Importation of vehicles for parts\n32. Vehicles imported under TC ’s case-by-case process will no longer be required to present a case-by-case process letter for both Canadian and United States specification vehicles. However, importers will need to continue to apply to TC 4 to 6 weeks in advance to obtain a case-by-case authorization number that must be submitted in the SWI IID ( SO 911) process (i.e. this is a required data element).\n33. Importers and brokers may declare the following conformance criteria via SWI IID ( SO 911):\n- Compliance Label\n- Manufacturer Letter of Compliance (in lieu of a Compliance Label)\n- Affirmation Statement of Compliance\n34. In addition and only when required, images (e.g., Manufacturer Letter of Compliance, Manufacturer Certificate of Origin, Racing Sanctioning Body Letter or any other document) can be electronically submitted via the Document Image Functionality ( SO 927).\n35. Title documents are mandatory for vehicles that are to be registered in the RIV Program and must be submitted electronically via the Document Image Functionality ( SO 927). If a title document is not submitted, the CBSA will refuse entry .\n36. Title documents are not mandatory for vehicles that are not required to enter the RIV Program. The CBSA will verify whether the vehicle, importer, and vendor details match supporting documentation to demonstrate valid ownership (e.g., licensing document, bill of sale or the New Vehicle Information Statement for new Canadian compliant vehicles, etc.).\n37. For vehicles imported using a SWI IID ( SO 911), the required vehicle data will be reported to the relevant province and territories by the RIV electronically through the Interprovincial Records Exchange (i.e. a Vehicle Import Form – Form 1, RIV e-Form 1 , Vehicle Imported for Parts – Form 3 or a RIV e-Form 3 is not required and will not be accepted or processed by the CBSA) . Importers will receive the RIV case number for registration purposes via email once CBSA has released the vehicle.\n38. The following entry types cannot be submitted using the SWI IID (SO 911):\nTemporary vehicle imports (in all cases).\n39. Visit Single Window Initiative for more information.\nOther vehicle import requirements that may apply\nEnvironment and climate change Canada requirements\n40. On-road vehicles may be subject to the On-road Vehicle and Engine Emission Regulations , Passenger Automobile and Light Truck Greenhouse Gas Emission Regulations , and Heavy-duty Vehicle and Engine Greenhouse Gas Emission Regulations under the Canadian Environmental Protection Act, 1999 , administered by Environment and Climate Change Canada.\n41. Off-road vehicles may be subject to the Marine Spark-ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations under the Canadian Environmental Protection Act, 1999 , administered by Environment and Climate Change Canada.\n42. For assistance, the importer can contact Environment and Climate Change Canada. Visit Contact us for information and website addresses.\nCanadian Food Inspection Agency requirements\n43. The following are subject to import requirements, and inspection procedures and fees in order to prevent the entry and establishment of injurious plant pests in Canada:\n- used agricultural vehicles, equipment, implements, containers, and carriers\n- used earth moving vehicles, equipment, implements, tools, carriers and containers\n- used passenger and recreational vehicles and\n- used military equipment\n44. Regardless of origin, imported used vehicles, farm equipment and related earth moving vehicles and equipment must be free from soil, sand, earth, plant residue, manure and related debris. Many exotic plant pest organisms capable of causing economic loss to Canadian agricultural production can be transported in soil and related matter. For additional information, refer to Memorandum D19-1-1: Food, Plants, Animals and Related Products .\nCustoms Tariff, taxes and duties\n45. Vehicles eligible for importation into Canada will be assessed for duty, excise tax and the goods and services tax. The CBSA will assess duty on a vehicle manufactured in a country other than the US and Mexico.\n46. If a vehicle is imported into Nova Scotia, New Brunswick, Newfoundland and Labrador, Ontario or British Columbia the importer must pay the goods and services tax, as well as the provincial part of the harmonized sales tax when they license their vehicle. For other provinces, sales tax may be applied when they license their vehicle.\nGreen levy and air conditioning tax\n47. Imported vehicles that have an air conditioning unit are subjected to a CAD $100 excise tax. Importers will have to pay additional excise taxes (Green Levy) only if the vehicle has a weighted average fuel consumption rating of 13 or more litres per 100 kilometers and is put into service after March 19, 2007 .\n48. The Green Levy applies to automobiles (including station wagons, vans, and sports utility vehicles) designed primarily for the use as passenger vehicles, but not including pickup trucks, vans equipped to accommodate 10 or more passengers, ambulances, and hearses.\nLuxury Tax\n49. The luxury tax applies to importations into Canada of subject vehicles that have a taxable amount above $100,000. A vehicle falls within the scope of the luxury tax regime if it meets the definition of a subject vehicle, subject aircraft or a subject vessel, as set out in subsection 2(1) of the Select Luxury Items Tax Act .\n50. Subject vehicle—definition\nSubject vehicle means a motor vehicle that:\n- is designed or adapted primarily to carry individuals on highways and streets\n- has a seating capacity of not more than 10 individuals\n- has a gross vehicle weight rating, as that term is defined in subsection 2(1) of the Motor Vehicle Safety Regulations, that is less than or equal to 3,856 kg\n- has a date of manufacture after 2018 and\n- is designed to travel with four or more wheels in contact with the ground\nExamples of subject vehicles include sedans, coupes, hatchbacks, convertibles, sport utility vehicles and light duty pickup trucks.\n51.Subject vehicle—exclusions\nSubject vehicle does not include:\n- an ambulance\n- a hearse\n- a motor vehicle that is clearly marked for policing activities\n- a motor vehicle that is clearly marked and equipped for emergency medical response activities or emergency fire response activities\n- a recreational vehicle that is designed or adapted to provide temporary residential accommodations, and is equipped with at least four of the following elements: cooking facilities a refrigerator or ice box a self-contained toilet a heating or air-conditioning system that can function independently of the vehicle engine a potable water supply system that includes a faucet and sink and a 110-V to 125-V electric power supply, or a liquefied petroleum gas supply, that can function independently of the vehicle engine\n- a motor vehicle that is registered before September 2022 with a government; and in respect of which possession was transferred to a user of the motor vehicle before September 2022\nDetention\n52. The CBSA has the authority to detain inadmissible vehicles that do not meet TC ’s import requirements under section 101 of the Customs Act .\n53. Detained non-commercial vehicles presented by non-commercial entities will be documented on Form BSF241, Non-monetary General Receipt. Detained commercial vehicles will be documented on Form K26, Notice of Detention, and in addition, the accounting package presented for release will be rejected. These documents must indicate that the vehicle is detained for non compliance under the MVSA and/or the MVSR and is to be exported, abandoned to the Crown or destroyed. A copy of Form BSF241 or Form K26 is forwarded to TC as notification of the detention. Importers seeking to appeal a CBSA detention decision must contact TC for further clarification on steps to follow.\nStorage\n54. The guidelines and procedures outlined in Memorandum D4-1-5: Storage of Goods apply to all vehicles detained, pending disposal. The time limit for storage outlined in the Storage of Goods Regulations will be upheld at all times. The importer is responsible for the costs associated with storage.\nDisposal\n55. Vehicles that are seized, abandoned or forfeited under the Customs Act and fail to qualify for importation under the MVSA may be sold under Crown disposal rules on the condition they are sold “for export only” and follow-up is completed with CBSA to validate the vehicles have been exported. Otherwise these will be subject to destruction by crushing or cubing under CBSA supervision.\nPenalty information\n56. Every corporation or company that contravenes this Act, the regulations or an order\n- is guilty of an offence punishable on summary conviction and is liable to a fine of not more than $200,000; or\n- is guilty of an indictable offence and is liable to a fine of not more than $2 million\n57. Every individual who contravenes this Act, the regulations or an order\n- is guilty of an offence punishable on summary conviction and is liable to a fine of not more than $4,000 or to imprisonment for a term of not more than six months, or to both; or\n- is guilty of an indictable offence and is liable to a fine of not more than $20,000 or to imprisonment for a term of not more than two years, or to both", @@ -31219,7 +31219,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-12-1", "marginal_note": "Appendix A: Vehicles that must be registered in the RIV Program", - "part": "", + "part": "Importing Vehicles into Canada", "division": "", "heading": "", "text": "The following vehicle entry types must meet Transport Canada’s import requirements and must be eligible to be registered into the RIV Program.\nIn this section\n- Leased and finances vehicles\n- FMVSS specification vehicles acquired in foreign countries\n- Vehicles bearing both FMVSS and CMVSS compliance label sold in the United States or Mexico\n- Salvage vehicles (FMVSS certified vehicles only)\nLeased and financed vehicles For TC purposes, retail leased and financed vehicles are considered purchased (sold) and must therefore meet TC ’s import requirements for registration in the RIV Program. If the importer of a leased or financed vehicle cannot obtain the original lien-free title or certified copy of the CoT then they must present a copy of the CoT with an original statement/letter from the financing/leasing company authorizing that the vehicle can be exported from the United States and permanently imported into Canada. The statement/letter should identify the vehicle and include the VIN number. Similar requirements may apply for Mexico and clients should contact the Mexican authorities to verify this prior to exporting from Mexico. Vehicles leased in the United States do not meet the “ownership” requirement of tariff items No. 9805.00.00 and 9807.00.00 (former residents/settlers), and therefore do not qualify for the exemption benefits of those tariff items. However, former residents and settlers can still import an admissible vehicle on payment of import assessments (duties and taxes). Vehicles financed in the United States meet the “ownership” requirements of tariff items N. 9805.00.00 and 9807.00.00 . FMVSS specification vehicles acquired in foreign countries Vehicles acquired in a foreign countries other than the US or Mexico that have been designed, manufactured, tested and certified to meet United States FMVSS and bearing an American compliance label affixed by the original manufacturer, may be eligible for importation into Canada if evidence can be provided that the vehicle was sold at the retail level in the United States or is a prescribed vehicle from Mexico. In such cases, these vehicles are treated by TC as if they were imported from the United States and if they are found to be not inadmissible as per the VIC List, they are to be registered in the RIV Program. While vehicles may meet the import requirements under TC legislation, the importation may be prohibited under tariff item No. 9897.00.00 of the Customs Tariff . The exceptions to this prohibition are vehicles that are excluded in the text of Tariff 9897.00.00, or by way of the Used or Second-Hand Motor Vehicle Regulations . For further information, refer to Memorandum D9-1-11: Importation of Used or Second-hand Motor Vehicles . Vehicles bearing both FMVSS and CMVSS compliance label sold in the United States or Mexico Some vehicles offered for sale in the United States or Mexico have both a FMVSS and a CMVSS Compliance label affixed to the vehicle by the manufacturer. The importer is responsible for declaring the vehicle by selecting the appropriate entry on the Form 1. For the purpose of importation, these vehicles are to be imported through the RIV Program and the vehicle is to be assessed in accordance with established RIV Program procedures, unless the importer can provide a TC CMVSS CBC authorization number in which case the entry is not processed via the RIV Program. Salvage vehicles ( FMVSS certified vehicles only) A salvage branded vehicle can be imported as a vehicle (rather than for parts only) as long as the vehicle was a FMVSS certified vehicle that was sold at the retail level in the United States or is a prescribed vehicle from Mexico, that is less than 15 years old (or a bus manufactured on or after January 1, 1971 ). These vehicles are eligible for registration into the RIV Program on the condition that they do not appear as inadmissible on the VIC List. Salvage branded vehicles originating from countries other than the United States or Mexico that are less than 15 years old and buses manufactured on or after January 1, 1971 are not eligible for importation into Canada via the RIV Program. “Salvage” is the term used by a state licensing authority or a licensed insurance provider to “brand” a vehicle that has been damaged due to collision, fire, flood, accident, or any other occurrence requiring repair, the cost of which would be deemed unreasonable. Although they are considered a total loss in terms of the insured monetary value, they may qualify for repair provided the brand is not junk, scrap, non-repairable , flood or water damage (or similar irreparable branding). A salvage vehicle meeting the criteria above that has since been repaired prior to importation is eligible for registration into the RIV Program on the condition that it has not been branded as junk, scrap, non-repairable , flood or water damage (or similar irreparable branding). The brand record is associated with the VIN and remains part of its permanent history. A vehicle’s status may change from “clear” to “salvage” to “rebuilt” throughout its history, but each status will remain part of the vehicle’s permanent record. Importers of salvage branded vehicles have the option of importing them with the intention of rebuilding them or, in the event they have already been rebuilt, declare them as a “salvage rebuilt” vehicles (or equivalent brand). Importers of salvage branded vehicles have the option of importing them with the intention of rebuilding them or, in the event they have already been rebuilt, declare them as a “salvage rebuilt” vehicles (or equivalent brand). An importer may declare a salvage branded vehicle at the border using the Form 1, provided the following conditions are met: The vehicle’s branding status indicated on the vehicle’s Certificate of Title does not bear any indication of junk, scrap, non-repairable , flood or water damage or similar irreparable branding, and the vehicle is not listed as inadmissible on the VIC List. The VIN must be readable through the vehicle glazing (windshield) as normally affixed by the original manufacturer. If the VIN is damaged to the point that it is no longer readable or has been removed, the vehicle is no longer in full compliance with all United States requirements, cannot be made to comply and therefore cannot be imported into Canada. If the VIN on the compliance label has been damaged, but the VIN on the dashboard is intact, the vehicle may be admissible. The importer submits the original salvage title or certificate, or a certified copy of the original may be accepted. CBSA does not retain originals or certified copies. Once the above conditions are met , an importer may import salvage branded vehicles through the RIV Program by: Completing a Form 1, and presenting a Salvage Title from a state licensing authority or a licensed insurance provider to the CBSA. The CBSA will record the vehicle condition and title brand status observed at the time of import on the form. Ensuring that the vehicle is rebuilt within one year after being imported into Canada. The vehicle must be fully operational and made CMVSS compliant prior to being presented to the RIV for the final inspection. The original importer is responsible for ensuring that the vehicle is made CMVSS compliant and presented for RIV inspection before the vehicle is presented for licensing to a provincial or territorial licensing authority. Note: Some provinces and territories have salvage/rebuild programs which can limit the importer’s ability to register the vehicle even though import formalities have been fulfilled.", @@ -31237,7 +31237,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-12-1", "marginal_note": "Appendix B: Vehicles that cannot be registered in the RIV Program", - "part": "", + "part": "Importing Vehicles into Canada", "division": "", "heading": "", "text": "In this section\n- New CMVSS Specification Vehicles\n- Appendix F: Authorized importers, new CMVSS vehicles\n- Appendix G: Registered foreign manufacturers, new CMVSS vehicles\n- Case-by-case (with TC Authorization number/letter): Importers of new CMVSS vehicles\n- New CMVSS Vehicles: Foreign Manufacturer CMVSS Delivery Program\n- New CMVSS boat trailers sold with a new boat as a “boat/trailer package” in the US\n- Returning CMVSS vehicles\n- Non-regulated vehicles\n- Work vehicles\n- Trailers (certain types)\n- Agricultural vehicles (farm husbandry)\n- Mobile homes\n- Restricted-use vehicles (all-terrain vehicles, dirt bikes, utility terrain vehicles (side-by-side and other off-road vehicles) with a maximum speed of less than 32 km/h (or 20 mph)\n- Competition vehicles\n- Age-exempt vehicles\nNew CMVSS specification vehicles Vehicles originating from any country, including the United States or Mexico, must meet the following criteria to qualify as new CMVSS specification vehicles: the vehicle must be new and purchased directly from a manufacturer, not from a retailer/dealer . Acquisition documents must clearly indicate a purchase at the manufacturing level and the vehicle must be new and built to CMVSS and bear a bilingual Canadian compliance label to that effect With the exception of Appendix F Pre-clearance Program entries, the importation of new Canadian specification vehicles into Canada must be documented by using Form 1; however, these entries do not qualify for registration in the RIV Program. Appendix F: Authorized importers, new CMVSS vehicles TC ’s Appendix F Pre-clearance Program enables Canadian commercial importers (or their broker) to use streamlined border processes when importing new fully complying Canadian specification vehicles originating directly from foreign manufacturers. These vehicles have yet to be sold at retail, have never been owned, titled or licensed. Appendix F lists companies that are authorized by TC to import new Canadian specification vehicles destined for the Canadian market without the need to submit a Form 1 at the time of importation. Appendix F identifies the authorized importer by company name, which must correspond with the name of the importer of record identified on the CBSA entry documentation. Appendix G: Registered foreign manufacturers, new CMVSS vehicles TC ’s Appendix G Pre-clearance Program enables Canadian commercial importers (or their broker) to use streamlined border processes when importing new fully complying Canadian specification vehicles originating directly from foreign manufacturers. These vehicles have yet to be sold at retail, have never been owned, titled or licensed. Appendix G identifies foreign manufacturers recognized by TC that export new Canadian specification vehicles destined for the Canadian market. To be admissible via Appendix G, the foreign vehicle manufacturer must be listed on Appendix G and be associated with the specific vehicle classes that have been recognized by TC . The CBSA entry documentation must clearly reflect both of the above elements (vehicle manufacturer and vehicle class) to be granted border clearance via the Appendix G Pre-clearance Program. Importers must submit a Form 1 to obtain border clearance. A single form can be submitted with an attached sheet listing several vehicles, rather than submitting one form per vehicle. The consolidation sheet shall include the VIN , make and model, date of manufacture of the vehicle, and vehicle class for each vehicle being imported. The CBSA will stamp the consolidation sheet with a CBSA office date stamp and will notate the transaction number. In such cases the attached listing must also be forwarded to the RIV , along with the Form 1. Some foreign manufacturers on Appendix G distribute their new CMVSS vehicle production via a network of dealers. As a result, there may be instances where the CoO will be issued in the name of the dealer to meet foreign requirements. When a Canadian commercial importer is seeking to declare an Appendix G entry under these conditions, the back portion of the CoO must be endorsed in the name of the commercial importer of record. If the sale documentation demonstrates a purchase from the OEM foreign manufacturer on Appendix G (not the dealer), the goods qualify for Appendix G importation. If the sale documentation shows a purchase from the retailer, the goods do not qualify for Appendix G and must be assessed as a retail purchase in accordance with other established protocols. Case-by-case ( TC CBC Authorization number/letter ) Importers of new CMVSS vehicles TC’s CBC process allows importers not listed in Appendix F and importers who purchase new Canadian specification vehicles directly from foreign manufacturers not listed in Appendix G to obtain a Vehicle Identification Number ( VIN ) specific pre-authorization number and letter from TC . Only vehicles listed by VIN on the CBC authorization letter presented to the CBSA can be released. CBC authorized importers must submit a Form 1 to obtain border clearance. CBSA will add the TC authorization number beside the selected entry box indicating that a letter of authorization was received from TC and where applicable, include a photocopy of the authorization with the Form 1. New CMVSS Vehicles: Foreign Manufacturer CMVSS Delivery Program Canadians travelling abroad may arrange for the purchase of a new CMVSS vehicle that they will pick up directly from a foreign manufacturer abroad. These vehicles can enter as new CMVSS specification vehicles provided the following conditions are met: they are certified by the original manufacturer to comply with CMVSS , evidenced by a bilingual Compliance label affixed to the vehicle by the original manufacturer or a letter from the manufacturer and they were purchased new (i.e., importer is the first owner) Importers declaring a CMVSS vehicle entry from a foreign manufacturer’s delivery program cannot enter the RIV Program and must submit a Form 1 to obtain border clearance. Importers must present a bill of sale to demonstrate that the vehicle was sold at the retail level in Canada, or present a valid TC CBC Authorization. New CMVSS boat trailers sold with a new boat as a “boat/trailer package” in the US Importers of new CMVSS boat trailers, purchased directly from a boat manufacturer (not the vendor) as part of a new boat and trailer package or bundle, are to import the trailer outside the RIV Program, using a Form 1, when the boat trailer manufacturer is listed on TC ’s Appendix G and the trailer bears a valid CMVSS bilingual Compliance label. If the boat trailer is CMVSS compliant but manufacturer is not listed on TC ’s Appendix G, then the importer must obtain a CBC authorization letter from TC . Note: When a trailer purchased as part of a boat and trailer package being declared for importation shows either of the following: the vendor on the Form 1 is a boat dealer in the US or the trailer does not have a bilingual CMVSS compliance label then the trailer is not CMVSS certified and its entry is to be processed and registered via the RIV Program if the trailer has been sold at the retail level in the United States (section 17 on the Form 1). Returning CMVSS vehicles Same Owner Former residents of Canada may bring back the same CMVSS vehicle where the importer can substantiate that the vehicle was purchased and registered by them in Canada prior to their export from Canada, and the vehicle did not undergo substantial modifications or alterations (other than repairs or routine/warranty maintenance) while abroad. If a vehicle was not registered abroad (still has CND plates) and is returning to Canada by the original owner then no Form 1 is required. However if the vehicle is returning to Canada by the original owner and it was titled/registered while abroad (non- CND plates) then a Form 1 is required. A TC CBC authorization letter isn't required. If the vehicle is being imported to Canada by a new owner, then a Form 1 is required. A TC CBC authorization letter is required. New owner: Canadian specification vehicles that were permanently exported where a trade-in or a sale occurred abroad, and are later presented for importation by a new owner must be imported via TC ’s CBC process. If the vehicle is being imported to Canada by a new owner, then a Form 1 and a TC CBC authorization letter is required. Note that Tariff item No. 9897.00.00 of the Customs Tariff prohibits entry of used or second hand vehicles. D9-1-11: Importation of Used or Second Hand Motor Vehicles provides exemptions to this prohibition. Exception for insurers: Canadian specification vehicles that were leased in Canada and recovered in the United States or Mexico from clients who failed to make their payments to the leasing company, and stolen Canadian vehicles recovered in the United States or Mexico are also considered to be returning Canadian vehicles by the original owner (now the recovering party) for TC purposes. Proof must be provided that the vehicles were leased from a Canadian company or in the case of stolen vehicles that the vehicles originated in Canada. Canadian specification vehicles exported temporarily and damaged beyond reasonable cost of repair due to collision, fire, flood, accident, trespass or other occurrence while in the United States, or Mexico that become the property of a Canadian licensed insurance provider are also considered as returning Canadian vehicles by the original owner (now the insurer) for TC purposes. Non-regulated vehicles Non-regulated vehicles are vehicles that do not belong to a prescribed class of vehicle under the MVSR Schedule III. These vehicles have no TC import requirements. Common examples are vehicles specially designed for agricultural use (farm tractor, hay wagon, etc.), for construction or landscaping use (forklift, backhoe, road grader, oversized mobile crane, etc.), closed course competition (racing), and some restricted use vehicles. See the section titled “ Restricted-use vehicles ( all-terrain vehicles, dirt bikes, utility terrain vehicles ( side-by-side ) and other off-road vehicles) with a maximum speed of less than 32 km/h (or 20 mph).” Non-regulated vehicles still need to meet any other applicable CBSA and OGD requirements at the time of importation (e.g., they must be free and clear of soil contamination). Although their entry is not formally required to be recorded on a Form 1, there may be circumstances where the importer will be required to provide a completed form to provincial and territorial licensing authorities in Canada for registration purposes. As such, the importer can submit a completed Form 1, and indicate that the vehicle is not required to enter the RIV Program by checking the “ non-regulated vehicle or work vehicle” entry box on the form. The original design intent of the manufacturer (i.e., the class and characteristics of the vehicle as designed at the time of main assembly) determines the non-regulated status of a vehicle, not how the importer plans to use a vehicle in Canada. Work vehicles The term “work vehicle” means a vehicle designed primarily for the performance of work in the construction of works of civil engineering and in maintenance that is not constructed on a truck-chassis or truck-type chassis. Trucks designed for operation exclusively in an off-road environment are also considered as non-regulated vehicles at importation (e.g., oversized mobile cranes, large articulated off-road dump trucks, etc.). When a vehicle qualifies for entry as a work vehicle, its entry is to be recorded according to the non-regulated vehicle border clearance process. Using a vehicle of regulated class to perform work or business-related duties does not qualify the vehicle for importation as a non-regulated work vehicle. The original design intent of the manufacturer (i.e., the class and characteristics of the vehicle as designed at the time of main assembly), is what determines the non-regulated status of a vehicle, not how the importer plans to use a vehicle in Canada . Trailers (certain types) Under certain circumstances, trailers can be considered non-regulated under the MVSA if they are earth-moving equipment, or agricultural vehicles. Thise type of entry is to be recorded according to the non-regulated vehicle border clearance process. The original design intent of the manufacturer (i.e., the class and characteristics of the vehicle as designed at the time of main assembly), is what determines the non-regulated status of a vehicle, not how the importer plans to use a vehicle in Canada . Agricultural vehicles (farm husbandry) Agricultural vehicles, also known as implements of farm husbandry, are vehicles that are designed exclusively for the performance of agricultural work (e.g., hay wagons, manure spreaders, farm tractors, and pick-up balers, etc.). Trucks and trailers intended for the performance of agricultural work but designed for highway use (e.g., silage trucks, stock trailers, etc.) are not considered agricultural vehicles and must qualify for importation as a regulated vehicle under established border clearance procedures. The original design intent of the manufacturer (i.e., the class and characteristics of the vehicle as designed at the time of main assembly) is what determines if a vehicle is not regulated, not how an importer plans to use a vehicle in Canada . Mobile homes A mobile home is a vehicle that is more than 102 inches in overall width and is designed to be drawn behind another vehicle and to be used as a living or working accommodation unit. Its entry is to be recorded according to the non-regulated vehicle border clearance process. Trailers manufactured and sold as “park models” that ressemble mobile homes but are less than 102 inches in overall width and are equipped with all the necessary features for road travel are considered trailers and must qualify for importation as a trailer under established border clearance procedures. Restricted-use vehicles ( all-terrain vehicles, dirt bikes, utility-terrain vehicles ( side-by-side and other off-road vehicles) with a maximum speed of less than 32 km/h (or 20 mph) Restricted-use vehicle is a vehicle classification that was added to the MVSR on February 4, 2021 and replaced the restricted-use motorcycle class. It includes, side-by-side utility-terrain vehicles, dune buggies (both not previously regulated) and other vehicles that meet the definition. When the following conditions apply, restricted-use vehicles are not regulated under the MVSA if : Manufactured on or after February 4, 2021 , any all-terrain vehicles, dirt bikes, side-by-side utility terrain vehicles (UTVs), dune buggies and other similar off-road vehicles, whose maximum speed is less than 32 km/h (or 20 mph). Note, that those capable of exceeding these speeds, manufactured after this date are regulated. Manufactured prior to February 4, 2021 , side-by-side utility-terrain vehicles (UTVs) and dune buggies regardless of maximum speed capability. If it appears that a restricteduse vehicle is not designed exclusively for off-road use because it has enough design features for practical on-road use, it can result in the vehicle being deemed as belonging to a regulated class of on-road vehicle. Also, products equipped with speed limiters are assessed by first taking into consideration the untethered speed capacity of the vehicle. In cases where the vehicle's design makes it highly impractical to remove a speed governing mechanism, TC may, on a case-by-case basis, consider the speed limitation as valid. In such cases the CBSA should seek further clarification from TCM before allowing its release Power-assisted bicycles are not regulated as restricted-use vehicles under the MVSR if they are designed to operate off-road , and have a maximum speed of less than 32 km/h (or 20 mph). For further information, please refer to TC ’s article, Importing Power Assisted Bicycles . Competition vehicles A competition vehicle is defined in the MVSR as a vehicle that is designed for use exclusively in closed-course competition and that either bears a bilingual label affixed by the manufacturer stating in both official languages that the vehicle is a competition vehicle and is for use exclusively in closed-course competition, or is accompanied by a signed declaration from a race sanctioning body clearly indicating that the vehicle is a competition vehicle and is for use exclusively in closed-course competition. Competition vehicles can be motorcycles, dirt bikes, mini-bikes, snowmobiles, cars, trucks, etc. and considered non-regulated under the MVSA when meeting the definition of a competition vehicle. For vehicles that have been adapted for competition and bear obvious evidence of their modifications for closed-course competition purposes, importers must provide a signed declaration from a race sanctioning body clearly indicating that the vehicle is a competition vehicle and is for use exclusively in closed-course competitions. Although these type of vehicle imports are not required to be recorded on a Form 1, there may be circumstances where the importer will be required to provide a completed form to provincial and territorial licensing authorities in Canada to register the vehicle as a competition vehicle. As such, the importer can complete a form and indicate that the vehicle is not required to enter the RIVM Program and checking the “ non-regulated vehicle” entry box on the Form 1. TC does not consider an off-road environment to be a closed-course competition environment and as such, restricted-use vehicles (mini-bikes, dirt bikes or ATV s) are not considered competition vehicles unless the manufacturer has explicitly designed the product as a competition vehicle. Also, a mainstream regulated vehicle that has been modified for the dual purpose of racing and road use, and is not accompanied by a written declaration from a racing sanctioning body with regards to the vehicle classification as a competition vehicle, is not considered a competition vehicle and must qualify for importation under the vehicle’s original class to which it belongs (e.g., car, truck or motorcycle). Age-exempt vehicles Vehicles with a date of manufacture that is 15 years or more from the date of importation and buses manufactured prior to January 1, 1971 , are not regulated under the MVSA . The entry is to be recorded on a Form 1 as a vehicle not required to enter the RIV Program by checking the appropriate vehicle entry box. When no identification markings exist on a vehicle to allow the CBSA to validate the age-exempt status of the vehicle with respect to the paperwork being supplied by the importer, the vehicle (including trailers) does not qualify for importation into Canada as age-exempt . The following types of age-exempt vehicles that have been modified are still considered admissible for importation as “ age-exempt :” vehicles having undergone regular maintenance, equipped with replacement parts, or newly painted, etc. rebuilds/restorations that maintain the older vehicle’s original characteristics vehicles equipped with a lift kit, if the vehicle is greater than 15 years of age at time of importation vehicles modified into hot rods or street rods using an age exempt donor body and chassis vintage replica vehicles including vehicles built from kits more than 15 years ago (or prior to January 1, 1971 for buses), for which the age is assessed using the final date of completion of the replica or the starter kit, not the model year it replicates Appendix C: Temporary vehicle imports Vehicles that enter Canada temporarily may or may not require a Vehicle Import Form – Form 1 or RIV e-Form 1 depending on the situation. If the vehicle is being imported via a valid TC Temporary Vehicle Import System (TVIS) declaration, then a Vehicle Import Form – Form 1 or RIV e-Form 1 is mandatory . Motor vehicles which have been documented on a CBSA temporary admission permit, Form E99 – CBSA Report, or a Temporary Admission Permit (BSF865) for personal importations, and CARM client portal’s Temporary Admission Permit for commercial clients, will only be issued a Vehicle Import Form – Form 1 or RIV e-Form 1 if the importer confirms or anticipates having to fulfill provincial/territorial registration obligations and must indicate that the vehicle is not required to enter the RIV Program by checking the “visitor or temporary resident” entry box. In the case of a stamped TVIS declaration, the final date of export is the date authorized by TC . Note: The new Temporary Admission Permit (BSF865) is prepared and submitted through the CARM Client Portal. Importers/brokers will include a printed version as part of their release package (replacing existing paper E29B) presented to a Border Services Officer prior to release. Non-commercial temporary importations will continue to be documented using the current E29B process (i.e., traveller goods). In this section Visitors, tourists and temporary residents In-transit vehicles Foreign owned vehicles for repairs or alterations United States rental vehicles driven by Canadians Diplomats, Visiting forces personnel, United States preclearance personnel International Events and Convention Services Program Temporary Importation of Non-compliant Vehicles by Residents of Canada using Tariff Item No. 9802.00.00 Non-compliant vehicles temporarily imported for special purposes (formerly known as the Schedule VII) Temporary importation of a vehicle registered in the United States by an owner with a residential address in Canada Temporary importations under Chapter 87 of the Custom Tariff via Section 11.1(h) of the Motor Vehicle Safety Regulations Temporary importation under tariff item No. 9802.00.00 (Temporary importation of a vehicle registered in the United States by an owner with a residential address in Canada) Visitors, tourists and temporary residents Vehicles may be admitted into Canada without having to comply with TC ’s import requirements when used exclusively by a person entering Canada as a visitor for a period not exceeding 12 months, or temporary residents such as students studying at a learning institution for the duration of their studies in Canada, or individuals with valid work permits/authorizations for employment for a period not exceeding 36 months. Temporary residents and visa holders whose vehicle will require licensing while temporarily in Canada must submit a stamped TVIS declaration and Form 1 at the border. In-transit vehicles In-transit vehicles (i.e., vehicles travelling through Canada for the purpose of going to another country) are not destined for consumption in Canada and are not regulated by TC . Foreign owned vehicles for repairs or alterations Foreign owned vehicles are vehicles entering Canada temporarily for repairs or alternations where the repairs may or may not be done under a warranty arrangement. The importation of a foreign owned vehicle for repairs or alterations by a Canadian resident or a Canadian company does not require a Vehicle Import Form – Form 1, a RIV e-Form 1 and a stamped TC TVIS declaration. The vehicle must bear evidence of foreign registration or ownership. When the Canadian driver is working for the company that will repair, provide warranty service or do alterations as a service to the foreign owner, the driver must be able to identify the vehicle’s destination and the name of the company providing those services. These vehicles can remain in Canada for a period not exceeding 12 months. Vehicles imported temporarily for the purpose of further manufacturing do not qualify under tariff item No. 9993.00.00 . Importers who want to temporarily import vehicles for this purpose should consider the CBSA’s duty deferral and drawback programs. Information on these programs is contained in D7-4-1: Duty Relief Program , and D7-4-3: NAFTA Requirements for Drawback and Duty Deferral . The vehicles are subject to full duty and taxes at time of importation and must be documented on a Commercial Accounting Declaration ( CAD ). Note: The CAD replaces the former Form B3, Canada Customs Coding Form. United States rental vehicles driven by Canadians Vehicles that have been rented in the United States by residents of Canada from a United States vehicle rental business may enter Canada for non-commercial purposes and shall be removed from Canada within a period of 30 days, or any other prescribed period, beginning on the day on which the vehicles were imported. If within the period of 30 days or any other prescribed period beginning on the day on which the vehicle was imported, the resident of Canada delivers the vehicle to a vehicle rental business in Canada with the consent of the business, then the vehicle rental business shall be responsible for removing the vehicle from Canada before the end of the prescribed period. Diplomats, Visiting forces personnel, United States preclearance personnel Vehicles imported by diplomats , if authorized by Global Affairs Canada, for the duration of a person’s posting in Canada are not to be registered in the RIV Program. Additional information is contained in Memorandom D21-1-1: Customs Privileges for Diplomatic Missions, Consular Posts, and International Organizations (Tariff 9808.00.00) . Diplomats whose vehicle may require licensing while temporarily in Canada must submit a Form 1 at the border for processing in accordance to the guidelines for non- RIV entries. Vehicles imported by visiting forces personnel , for the duration of their assignment in Canada are not to be registered in the RIV Program. Visiting forces personnel who own vehicles that require licensing while temporarily in Canada must submit a Form 1 for processing in accordance to non- RIV clearance guidelines. Vehicles entered by United States pre-clearance personnel and their dependents for the duration of the United States officer’s posting in Canada are not registered in the RIV Program. United States pre-clearance personnel who own vehicles that require licensing while temporarily in Canada must submit a Form 1 for processing entries in accordance with non- RIV clearance guidelines. International Events and Convention Services Program Importers/brokers importing a vehicle under the International Events and Convention Services Program, must have a stamped TVIS declaration and are processed as per Memorandum D8-1-2: International Events and Convention Services Program . Temporary importation of non-compliant vehicles by residents of Canada using tariff item no. 9802.00.00 In order for a resident of Canada to temporarily import a vehicle that is licensed and registered in the United States under tariff item No. 9802.00.00, they must meet any and all conditions of the Temporary Importation of Conveyances by Residents of Canada Regulations , particularly subsections 3(a), (c), (e) and (g). Temporary vehicle importations under this tariff are exempt from paying duties and taxes and the vehicle must be exported within the allowable timeframe (i.e. within 30 days). While in Canada, the vehicle is to be used solely for the transportation of a resident and accompanying persons from the point of arrival in Canada directly to a specified destination in Canada and from the specified destination to a destination outside Canada. After the maximum 30 day timeframe has expired, the Canadian resident must either export the vehicle from Canada (proof of exportation is required) or permanently import the vehicle into Canada (if admissible). Vehicles that are permanently imported into Canada require the payment of duties and taxes, registration in the RIV Program and will need to pass a federal car inspection. Only in exceptional circumstances, as specified in the Temporary Importation of Conveyances by Residents of Canada Regulations , can the 30 day time limit be extended. It should also be noted that if a CBSA officer is not satisfied that the vehicle will be exported within the prescribed timelines, they have the authority under the Customs Act to refuse the temporary importation. Vehicles imported temporarily for special purposes (formerly known as the Schedule VII) The MVSA allows for the temporary importation of a non-compliant vehicle (i.e., a vehicle not CMVSS certified) into Canada, for a specified period for the prescribed purposes of: “exhibition”: events where vehicles of various manufacturers or producers are displayed (e.g., exhibits for auto shows) and where the vehicles are the subject of the exhibit “demonstration”: to show vehicle models or types to prospective clients, or for use in vehicle promotional-type events (e.g., prototypes, pre-production models) “evaluation”: to evaluate vehicle integrity in particular environments or circumstances (e.g., cold-weather testing) “testing”: vehicles imported to perform compliance and other testing “further manufacturing” processes to complete new vehicles prior to export “to conduct works or operations” that require a specially designed vehicle for entertainment industry productions, civil engineering project or similar works or operations armored vehicles for use by law enforcement agencies and in the case of a vehicle that is licensed in the United States, a visit to Canada by its owner, if the owner has a residential address in Canada and is the holder of a Canadian driver’s license With regard to section (h) above, payment of any applicable duties and taxes are due at the time of import and cannot be refunded at the time of export. Although these vehicles are exempt from having to comply with CMVSS , they must be accompanied by an stamped TC TVIS declaration , a Form 1 (importers are required to check off the exemption box “Vehicle Imported Temporarily for Special Purposes” or “Vehicle Entered for Special Purposes – Schedule VII” depending on the version of the form), and supporting documentation demonstrating valid ownership ( CoT is not mandatory as some vehicles may not originate from the United States), licensing document, bill of sale. The vehicle still needs to meet any applicable CBSA and OGD requirements at the time of importation (e.g., they must be free and clear of soil contamination). A request to temporarily import a non-compliant vehicle via a TC TVIS declaration for the above prescribed purposes must be submitted to and approved by TC prior to presenting a vehicle at the Canadian border. At the border, importers must submit a TC stamped TVIS declaration and document the entry on a Form 1 by checking the exemption box marked “Vehicle Imported Temporarily for Special Purposes” or the “Vehicle entered for special purposes – Schedule VII” depending on the version of the form presented. Note: Any handwritten revisions on the TC declaration will result in the declaration being voided. TC emphasizes that the permit solely reflect the importing entity (the declarant) and the vehicles listed under its authority. Temporary importation of a vehicle registered in the United States by an owner with a residential address in Canada Residents returning to Canada with a vehicle that is registered in the United States can do so on a temporary basis. There are 2 different ways that clients can do this which are as follows: Under Chapter 87 of the Customs Tariff and in accordance with section 11.1 (h) of the Motor Vehicle Safety Regulations (MVSR); or Temporary Importation under Tariff item No. 9802 Temporary importations under Chapter 87 of the Custom Tariff via Section 11.1(h) of the Motor Vehicle Safety Regulations Section 11.1 of the MVSR, allows for the temporary importation of non-compliant vehicles for several purposes, including but not limited to, the allowances made via sub-section (h), which allows for the temporary importation of a vehicle that is owned and licensed in the United States, a visit to Canada by its owner, if the owner has a residential address in Canada and is the holder of a driver's license issued in Canada. In order to qualify for importation under the MVSR exception, the importer must make a legal declaration to TC to obtain authorization from TC to use the \"vehicles imported temporarily for special purposes\" process (formerly known as the Schedule VII process), prior to importing the vehicle to Canada. Vehicles imported under the terms of a TVIS declaration are exempt from having to comply with Canadian Safety Standards, and must be accompanied by; a stamped TVIS declaration, a Vehicle Import Form: Form 1 or a RIV e-Form 1 and supporting documentation to demonstrate valid ownership of the vehicle (for example, licensing document or bill of sale.) In addition, they still need to meet applicable CBSA and OGD requirements at the time of importation. These vehicle imports are classified under Chapter 87 of the Customs Tariff and require full payment of duties and taxes at the time of import, which are non-refundable at time of export. Temporary importation under tariff item No. 9802.00.00 (Temporary importation of a vehicle registered in the United States by an owner with a residential address in Canada) A resident of Canada who has a valid stamped TVIS declaration and requests that their conveyance be allowed temporary importation into Canada and be classified under tariff item No. 9802.00.00, must meet any and all conditions of the Temporary Importation of Conveyances by Residents of Canada Regulations, particularly subsections 3(a), (c), (e) and (g). If the importer meets the conditions of the regulations and the conveyance may be classified under tariff item No. 9802.00.00, an E29B or a BSF 865 should be issued and the time limit at subsection 5(1) is to be adhered to. The only extension of the time limit which may be granted is the one specified at subsection 5(2). Temporary importations under tariff item No. 9802.00.00 are exempt from paying duties and taxes, however the vehicle may not be used while in Canada and must be exported within the allowable timeframe (in other words, within 30 days). In situations where the conveyance is not eligible for classification under 9802, the importer should be offered the option to export the conveyance or pay all applicable duties and taxes and proceed with a permanent importation via the RIV program. Appendix D: Vehicles imported for parts only Only vehicles sold at the retail level in the US or vehicles that are a prescribed vehicle from Mexico can be imported for parts. Any regulated vehicle with a status branded as junk, scrap, non-repairable (or equivalent) as per any vehicle registration or insurance providers documentation are inadmissible for importation as “vehicles”, only as “parts”. Flood or water-damaged vehicles coming from the United States or Mexico are considered junk/non-repairable by all licensing jurisdictions in Canada. These vehicles can only be imported into Canada if they qualify for entry under TC ’s Vehicle Imported for Parts Only Program. In this section FMVSS vehicles imported temporarily and damaged while in Canada Vehicles imported for parts only program (FMVSS US certified vehicles only that were sold at the retail level in the United States or that are a prescribed vehicle from Mexico) Vehicle starter kits Glider truck kits (not completed into trucks) FMVSS vehicles imported temporarily and damaged while in Canada For United States certified vehicles that are imported temporarily and damaged beyond reasonable cost of repair due to collision, fire, flood, accident or other occurrence while in Canada, to meet the requirements of Tariff Item No. 9993.00.00, the vehicles must be either exported, destroyed, or fully duties and taxes paid. The value is determined at the time of the importation, and is the amount due to have the Temporary Admission Permit acquitted without exportation. As such, if a client would like to have the duties and taxes re-assessed (e.g. to reflect the lower value of a damaged vehicle), the vehicle must be physically exported and then re-imported to Canada. Vehicles imported for parts only program ( FMVSS US certified vehicles only that were sold at the retail level in the United States or that are a prescribed vehicle from Mexico) FMVSS vehicles (salvage, clear titled, damaged or not) which are normally eligible for registration into the RIV Program and not listed as inadmissible on the VIC List can be voluntarily declared for importation for “parts only” in TC ’s Vehicle Imported for Parts Only Program. Vehicles imported under this program will have their VIN listed as non-repairable vehicles and cannot be presented for registration by a province or territory. Once declared into the Vehicle Imported for Parts Only Program, the status cannot be changed . Salvage branded vehicles originating from countries other than the United States or Mexico that are less than 15 years old and buses manufactured on or after January 1, 1971 , are not eligible for importation into Canada via TC ’s Vehicle Imported for Parts Only Program. To import a qualifying vehicle in this program, the importer must complete a Form 3 and present it to the CBSA at time of importation along with the original ownership documents ( CoT or Salvage Title) and register the importation as such with the RIV . In these instances, the vehicle must be registered in the RIV Program but does not have to comply with CMVSS nor does it undergo a final inspection by the RIV . The vehicle must have been sold at the retail level in the US , or be a prescribed vehicle from Mexico, bear at minimum an American compliance label, or a VIN specific letter from the manufacturer in lieu of the American label and an identifiable VIN on the vehicle. Prescribed vehicles from Mexico must also include an odometer reading and list the name of the country in which the vehicle was last registered for use on public roads. Vehicle starter kits Starter kits are an assemblage of parts (kit) used in the amateur building of a home built vehicle and do not include important systems such as the fuel, brake, power train and suspension systems. On their own, they must not (and cannot) amount to a vehicle. Starter kits may be imported when adhering to the procedures stipulated on TC ’s website on importing car kit parts. Importers must first submit a request for pre-approval to TC . If the kit meets TC ’s requirements, TC will issue a CBC authorization letter to the importer to be presented to the CBSA at time of importation. BSO s must not issue a Form 1 for car kits. Each starter car kit import is considered on its own merits. If the shipment does not have TC CBC authorization to import the vehicle starter kit or a BSO suspects that the shipment may contain enough parts to meet the definition of a vehicle under the MVSA , the shipment is to be denied entry or detained if further clarification is required to allow for its release. Once a vehicle has been completed from a starter kit, it then becomes a kit car. Completed kit cars, assembled or disassembled are inadmissible for importation into Canada if they lack the necessary certifications to meet MVSA requirements. Exception being if the importer can provide satisfactory evidence to a BSO that the vehicle was completed 15 years prior to its importation so as to be considered age exempt. Glider truck kits (not completed into trucks) A “glider kit” is an assemblage of parts (kit) that constitutes a truck minus the power train (i.e., engine, transmission, and drive axle(s)). Glider kits may be imported as parts into Canada because they do not meet the MVSA ’s definition of a vehicle or the MVSR ’s definition of an incomplete vehicle. A “glider kit” is not documented using a Form 1 or a Form 3. Trucks completed from glider kits (most often tractor trucks) are inadmissible for importation into Canada as they lack the necessary certification to meet MVSA requirements. Note: Front clip sections of vehicles are considered parts for the purposes of border clearance, if no additional sections of the vehicle are present. Appendix E: Inadmissible vehicles Inadmissible vehicles are vehicles that do not qualify for entry under any of the established RIV and non-RIV border clearance guidelines. The following sections provide additional information about known circumstances leading to vehicles being inadmissible for importation into Canada. It should be noted that when no identification markings whatsoever exist on a vehicle to validate the age-exempt status of the vehicle, the vehicle does not qualify for importation using the “ non-regulated due to age” exemption and is inadmissible. In this section Used or second-hand vehicles from countries other than the United States or Mexico Modified vehicles Vehicles manufactured for a foreign market Grey market vehicles Trucks assembled from glider kits Replica cars Kit cars (for Starter Kits, see appendix D) Used or second-hand vehicles from countries other than the United States or Mexico Tariff item No. 9897.00.00 of the Customs Tariff prohibits entry of used or second hand vehicles. D9-1-11: Importation of Used or Second Hand Motor Vehicles outlines exemptions to this prohibition. This applies irrespective of any TC requirements under the MVSA . If an importer is able to substantiate that they meet one of the exemptions, you should refer to the instructions in this document for the relevant entry type. Modified vehicles Vehicles of a regulated class less than 15 years old and buses manufactured on or after January 1, 1971 , presented for importation that have been substantially modified (other than having general repairs or routine maintenance) may no longer maintains the original factory issued certification, which is required for importation into Canada. To be considered admissible importers must submit evidence from the vehicle modifier or final stage manufacturer stating that the modified vehicle complies with all applicable standards, to TC prior to presenting the vehicle at the border, so as to obtain a TC CBC authorization. Modified vehicles without this evidence may be denied entry to Canada. Examples: a motorcycle converted into a trike a cargo van converted into a camper a vehicle that has been stretched, lengthened This also applies to Canadian certified vehicles modified in the US and returning to Canada. Where an individual temporarily exports a Canadian specification vehicle for the purpose of having modifications or alterations done to their vehicle, there may be issues with maintaining the vehicle’s CMVSS certification. Depending on the nature and extent of the modifications, the vehicle may be required to be certified by the company that performed the modifications in order to ensure it still complies with CMVSS . Where the modifications to a vehicle are not certified the vehicle may no longer comply with CMVSS and may not quality for re-entry into Canada. Vehicles manufactured for a foreign market Vehicles of a regulated class less than 15 years old and buses manufactured on or after January 1, 1971 , that are manufactured for a foreign market (a market other than the United States or Mexico), and do not comply with CMVSS are not eligible for permanent importation. There are no allowances in the MVSA or MVSR that allow for non-compliant vehicles to be modified in order to comply with CMVSS . Grey market vehicles Grey market vehicles are vehicles that were originally manufactured for a foreign domestic market and were subsequently imported into the United States or Mexico where they have been modified to comply with the United States safety and emissions standards. Grey market vehicles may be identified by a label affixed by the United States company that altered the vehicle, indicating that they have been “imported”, “altered”, or “modified” to comply with the United States standards. These vehicles may not have a certification label affixed to them. Grey market vehicles less than 15 years old (or buses manufactured on or after January 1, 1971 ) are inadmissible into Canada . Trucks assembled from glider kits TC considers trucks manufactured from “glider kits” as inadmissible for importation into Canada due to the lack of certification that demonstrates that these vehicles comply with all applicable CMVSS or FMVSS . Trucks assembled from glider kits, 15 or more years ago, where the importer can submit proof to support the claim for exemption due to age (e.g., registration document) may be admissible under age-exempt status if satisfactory evidence is provided. Replica cars Replica cars are treated as vehicles at importation. If they lack the necessary certification to comply with CMVSS , they are inadmissible for importation unless they were assembled 15 or more years ago (or a bus manufactured prior to January 1, 1971 ) and the importer can submit proof of age (e.g., a registration document). The age of a replica car is assessed using the final date of assembly of the replica, not the model year it replicates . The most common examples of inadmissible replica vehicles are: vehicles modified into hot rods, street rods using a donor body and/or chassis where no identification markings whatsoever exist on the vehicle that can be used to validate the age-exempt status of the donor chassis with the paperwork being supplied by the importer vintage replica vehicles including vehicles built from kits, where no identification markings whatsoever exist on a vehicle that can be used to validate the age-exempt status of the vehicle with the paperwork being supplied by the importer. Kit cars (for Starter Kits, see appendix D) Kit cars, whether fully assembled or unassembled, are treated as vehicles at importation. If they lack the necessary certifications to comply with CMVSS , they are inadmissible for importation unless they were assembled 15 or more years ago and the importer can submit proof of age (e.g., a registration document). The age of a kit car is determined by the final date of assembly of the kit, not the model year it replicates . References Consult these resources for further information. Applicable legislation Customs Act – Section 101 Motor Vehicle Safety Act – Sections 5, 6, 7, 10 and 15 Motor Vehicle Safety Regulations – Section 11 and 12 Plant Protection Act – Section 7(1) Motor Vehicle Tire Safety Regulations Related D-memos D2-4-1: Temporary Importation of Conveyances by Residents of Canada D4-1-5: Storage of Goods D7-4-1: Duties Relief Program D7-4-3: NAFTA Requirements for the Duty Drawback and the Duties Relief Programs D8-1-1: Administration of Temporary Importation (Tariff Item No. 9993.00.00) Regulations D8-1-2: International Events and Convention Services Program (IECSP) D9-1-11: Importation of Used or Second-hand Motor Vehicles D19-1-1: Food, Plants, Animals and Related Products D21-1-1: Customs Privileges for Diplomatic Missions, Consular Posts and Accredited International Organizations (Tariff Item No. 9808.00.00) Superseded memoranda D Memorandum D19-12-1: Importation of vehicles Issuing office OGD Policy Unit Commercial Analysis, Research and Engagement Division Commercial Programs Directorate Commercial and Trade Branch Contact us For information about import requirements for vehicles sold at the retail level in the US or prescribed vehicles from Mexico and the Registrar of Imported Vehicles (RIV) Program, contact: Registrar of Imported Vehicles 405 The West Mall, Suite 500 Toronto, ON M9C 5K7 Telephone: 1-888-848-8240 (toll free from within Canada or the US) or 416-626-6812 (all other countries) Fax: 416-626-0366 Email: support@support.riv.ca Website: Registrar of Imported Vehicles For additional information on importing vehicles or further clarification on content found in the memorandum, contact: Transport Canada Motor Vehicle Safety Directorate Place de Ville, Tower C 330 Sparks Street Ottawa, ON K1A 0N5 Telephone: 1-800-333-0371 (toll free in Canada and the US) or 613-998 8616 Fax: 613-998 8541 Email: mvs-sa@tc.gc.ca Website: Transport Canada For information about the Canadian Food Inspection Agency’s requirements for any vehicle , contact: National Import Service Center Monday to Friday, 7a.m. to 3p.m. (ET) Telephone: 1-800-835-4486 (toll free in Canada and the US) 416-661-3039 (other countries) Fax: 416-661-5767 For information about Environment and Climate Change Canada’s requirements, contact: Inquiry Centre 10 Wellington, 23rd Floor Gatineau, QC K1A OH3 Telephone: 819-997-2800 Toll free: 1-800-668-6767 (in Canada only) Fax: 819-994-1412 Teletypewriter: 819-994-0736 Email: enviroinfo@ec.gc.ca Canada Border Services Agency Contact Border Information Services", @@ -31255,7 +31255,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-12-1", "marginal_note": "Appendix C: Temporary vehicle imports", - "part": "", + "part": "Importing Vehicles into Canada", "division": "", "heading": "", "text": "Vehicles that enter Canada temporarily may or may not require a Vehicle Import Form – Form 1 or RIV e-Form 1 depending on the situation.\nIf the vehicle is being imported via a valid TC Temporary Vehicle Import System (TVIS) declaration, then a Vehicle Import Form – Form 1 or RIV e-Form 1 is mandatory .\nMotor vehicles which have been documented on a CBSA temporary admission permit, Form E99 – CBSA Report, or a Temporary Admission Permit (BSF865) for personal importations, and CARM client portal’s Temporary Admission Permit for commercial clients, will only be issued a Vehicle Import Form – Form 1 or RIV e-Form 1 if the importer confirms or anticipates having to fulfill provincial/territorial registration obligations and must indicate that the vehicle is not required to enter the RIV Program by checking the “visitor or temporary resident” entry box.\nIn the case of a stamped TVIS declaration, the final date of export is the date authorized by TC .\nNote: The new Temporary Admission Permit (BSF865) is prepared and submitted through the CARM Client Portal. Importers/brokers will include a printed version as part of their release package (replacing existing paper E29B) presented to a Border Services Officer prior to release.\nNon-commercial temporary importations will continue to be documented using the current E29B process (i.e., traveller goods).\nIn this section\n- Visitors, tourists and temporary residents\n- In-transit vehicles\n- Foreign owned vehicles for repairs or alterations\n- United States rental vehicles driven by Canadians\n- Diplomats, Visiting forces personnel, United States preclearance personnel\n- International Events and Convention Services Program\n- Temporary Importation of Non-compliant Vehicles by Residents of Canada using Tariff Item No. 9802.00.00\n- Non-compliant vehicles temporarily imported for special purposes (formerly known as the Schedule VII)\n- Temporary importation of a vehicle registered in the United States by an owner with a residential address in Canada\n- Temporary importations under Chapter 87 of the Custom Tariff via Section 11.1(h) of the Motor Vehicle Safety Regulations\n- Temporary importation under tariff item No. 9802.00.00 (Temporary importation of a vehicle registered in the United States by an owner with a residential address in Canada)\nVisitors, tourists and temporary residents Vehicles may be admitted into Canada without having to comply with TC ’s import requirements when used exclusively by a person entering Canada as a visitor for a period not exceeding 12 months, or temporary residents such as students studying at a learning institution for the duration of their studies in Canada, or individuals with valid work permits/authorizations for employment for a period not exceeding 36 months. Temporary residents and visa holders whose vehicle will require licensing while temporarily in Canada must submit a stamped TVIS declaration and Form 1 at the border. In-transit vehicles In-transit vehicles (i.e., vehicles travelling through Canada for the purpose of going to another country) are not destined for consumption in Canada and are not regulated by TC . Foreign owned vehicles for repairs or alterations Foreign owned vehicles are vehicles entering Canada temporarily for repairs or alternations where the repairs may or may not be done under a warranty arrangement. The importation of a foreign owned vehicle for repairs or alterations by a Canadian resident or a Canadian company does not require a Vehicle Import Form – Form 1, a RIV e-Form 1 and a stamped TC TVIS declaration. The vehicle must bear evidence of foreign registration or ownership. When the Canadian driver is working for the company that will repair, provide warranty service or do alterations as a service to the foreign owner, the driver must be able to identify the vehicle’s destination and the name of the company providing those services. These vehicles can remain in Canada for a period not exceeding 12 months. Vehicles imported temporarily for the purpose of further manufacturing do not qualify under tariff item No. 9993.00.00 . Importers who want to temporarily import vehicles for this purpose should consider the CBSA’s duty deferral and drawback programs. Information on these programs is contained in D7-4-1: Duty Relief Program , and D7-4-3: NAFTA Requirements for Drawback and Duty Deferral . The vehicles are subject to full duty and taxes at time of importation and must be documented on a Commercial Accounting Declaration ( CAD ). Note: The CAD replaces the former Form B3, Canada Customs Coding Form. United States rental vehicles driven by Canadians Vehicles that have been rented in the United States by residents of Canada from a United States vehicle rental business may enter Canada for non-commercial purposes and shall be removed from Canada within a period of 30 days, or any other prescribed period, beginning on the day on which the vehicles were imported. If within the period of 30 days or any other prescribed period beginning on the day on which the vehicle was imported, the resident of Canada delivers the vehicle to a vehicle rental business in Canada with the consent of the business, then the vehicle rental business shall be responsible for removing the vehicle from Canada before the end of the prescribed period. Diplomats, Visiting forces personnel, United States preclearance personnel Vehicles imported by diplomats , if authorized by Global Affairs Canada, for the duration of a person’s posting in Canada are not to be registered in the RIV Program. Additional information is contained in Memorandom D21-1-1: Customs Privileges for Diplomatic Missions, Consular Posts, and International Organizations (Tariff 9808.00.00) . Diplomats whose vehicle may require licensing while temporarily in Canada must submit a Form 1 at the border for processing in accordance to the guidelines for non- RIV entries. Vehicles imported by visiting forces personnel , for the duration of their assignment in Canada are not to be registered in the RIV Program. Visiting forces personnel who own vehicles that require licensing while temporarily in Canada must submit a Form 1 for processing in accordance to non- RIV clearance guidelines. Vehicles entered by United States pre-clearance personnel and their dependents for the duration of the United States officer’s posting in Canada are not registered in the RIV Program. United States pre-clearance personnel who own vehicles that require licensing while temporarily in Canada must submit a Form 1 for processing entries in accordance with non- RIV clearance guidelines. International Events and Convention Services Program Importers/brokers importing a vehicle under the International Events and Convention Services Program, must have a stamped TVIS declaration and are processed as per Memorandum D8-1-2: International Events and Convention Services Program . Temporary importation of non-compliant vehicles by residents of Canada using tariff item no. 9802.00.00 In order for a resident of Canada to temporarily import a vehicle that is licensed and registered in the United States under tariff item No. 9802.00.00, they must meet any and all conditions of the Temporary Importation of Conveyances by Residents of Canada Regulations , particularly subsections 3(a), (c), (e) and (g). Temporary vehicle importations under this tariff are exempt from paying duties and taxes and the vehicle must be exported within the allowable timeframe (i.e. within 30 days). While in Canada, the vehicle is to be used solely for the transportation of a resident and accompanying persons from the point of arrival in Canada directly to a specified destination in Canada and from the specified destination to a destination outside Canada. After the maximum 30 day timeframe has expired, the Canadian resident must either export the vehicle from Canada (proof of exportation is required) or permanently import the vehicle into Canada (if admissible). Vehicles that are permanently imported into Canada require the payment of duties and taxes, registration in the RIV Program and will need to pass a federal car inspection. Only in exceptional circumstances, as specified in the Temporary Importation of Conveyances by Residents of Canada Regulations , can the 30 day time limit be extended. It should also be noted that if a CBSA officer is not satisfied that the vehicle will be exported within the prescribed timelines, they have the authority under the Customs Act to refuse the temporary importation. Vehicles imported temporarily for special purposes (formerly known as the Schedule VII) The MVSA allows for the temporary importation of a non-compliant vehicle (i.e., a vehicle not CMVSS certified) into Canada, for a specified period for the prescribed purposes of: “exhibition”: events where vehicles of various manufacturers or producers are displayed (e.g., exhibits for auto shows) and where the vehicles are the subject of the exhibit “demonstration”: to show vehicle models or types to prospective clients, or for use in vehicle promotional-type events (e.g., prototypes, pre-production models) “evaluation”: to evaluate vehicle integrity in particular environments or circumstances (e.g., cold-weather testing) “testing”: vehicles imported to perform compliance and other testing “further manufacturing” processes to complete new vehicles prior to export “to conduct works or operations” that require a specially designed vehicle for entertainment industry productions, civil engineering project or similar works or operations armored vehicles for use by law enforcement agencies and in the case of a vehicle that is licensed in the United States, a visit to Canada by its owner, if the owner has a residential address in Canada and is the holder of a Canadian driver’s license With regard to section (h) above, payment of any applicable duties and taxes are due at the time of import and cannot be refunded at the time of export. Although these vehicles are exempt from having to comply with CMVSS , they must be accompanied by an stamped TC TVIS declaration , a Form 1 (importers are required to check off the exemption box “Vehicle Imported Temporarily for Special Purposes” or “Vehicle Entered for Special Purposes – Schedule VII” depending on the version of the form), and supporting documentation demonstrating valid ownership ( CoT is not mandatory as some vehicles may not originate from the United States), licensing document, bill of sale. The vehicle still needs to meet any applicable CBSA and OGD requirements at the time of importation (e.g., they must be free and clear of soil contamination). A request to temporarily import a non-compliant vehicle via a TC TVIS declaration for the above prescribed purposes must be submitted to and approved by TC prior to presenting a vehicle at the Canadian border. At the border, importers must submit a TC stamped TVIS declaration and document the entry on a Form 1 by checking the exemption box marked “Vehicle Imported Temporarily for Special Purposes” or the “Vehicle entered for special purposes – Schedule VII” depending on the version of the form presented. Note: Any handwritten revisions on the TC declaration will result in the declaration being voided. TC emphasizes that the permit solely reflect the importing entity (the declarant) and the vehicles listed under its authority. Temporary importation of a vehicle registered in the United States by an owner with a residential address in Canada Residents returning to Canada with a vehicle that is registered in the United States can do so on a temporary basis. There are 2 different ways that clients can do this which are as follows: Under Chapter 87 of the Customs Tariff and in accordance with section 11.1 (h) of the Motor Vehicle Safety Regulations (MVSR); or Temporary Importation under Tariff item No. 9802 Temporary importations under Chapter 87 of the Custom Tariff via Section 11.1(h) of the Motor Vehicle Safety Regulations Section 11.1 of the MVSR, allows for the temporary importation of non-compliant vehicles for several purposes, including but not limited to, the allowances made via sub-section (h), which allows for the temporary importation of a vehicle that is owned and licensed in the United States, a visit to Canada by its owner, if the owner has a residential address in Canada and is the holder of a driver's license issued in Canada. In order to qualify for importation under the MVSR exception, the importer must make a legal declaration to TC to obtain authorization from TC to use the \"vehicles imported temporarily for special purposes\" process (formerly known as the Schedule VII process), prior to importing the vehicle to Canada. Vehicles imported under the terms of a TVIS declaration are exempt from having to comply with Canadian Safety Standards, and must be accompanied by; a stamped TVIS declaration, a Vehicle Import Form: Form 1 or a RIV e-Form 1 and supporting documentation to demonstrate valid ownership of the vehicle (for example, licensing document or bill of sale.) In addition, they still need to meet applicable CBSA and OGD requirements at the time of importation. These vehicle imports are classified under Chapter 87 of the Customs Tariff and require full payment of duties and taxes at the time of import, which are non-refundable at time of export. Temporary importation under tariff item No. 9802.00.00 (Temporary importation of a vehicle registered in the United States by an owner with a residential address in Canada) A resident of Canada who has a valid stamped TVIS declaration and requests that their conveyance be allowed temporary importation into Canada and be classified under tariff item No. 9802.00.00, must meet any and all conditions of the Temporary Importation of Conveyances by Residents of Canada Regulations, particularly subsections 3(a), (c), (e) and (g). If the importer meets the conditions of the regulations and the conveyance may be classified under tariff item No. 9802.00.00, an E29B or a BSF 865 should be issued and the time limit at subsection 5(1) is to be adhered to. The only extension of the time limit which may be granted is the one specified at subsection 5(2). Temporary importations under tariff item No. 9802.00.00 are exempt from paying duties and taxes, however the vehicle may not be used while in Canada and must be exported within the allowable timeframe (in other words, within 30 days). In situations where the conveyance is not eligible for classification under 9802, the importer should be offered the option to export the conveyance or pay all applicable duties and taxes and proceed with a permanent importation via the RIV program.", @@ -31273,7 +31273,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-12-1", "marginal_note": "Appendix D: Vehicles imported for parts only", - "part": "", + "part": "Importing Vehicles into Canada", "division": "", "heading": "", "text": "Only vehicles sold at the retail level in the US or vehicles that are a prescribed vehicle from Mexico can be imported for parts. Any regulated vehicle with a status branded as junk, scrap, non-repairable (or equivalent) as per any vehicle registration or insurance providers documentation are inadmissible for importation as “vehicles”, only as “parts”.\nFlood or water-damaged vehicles coming from the United States or Mexico are considered junk/non-repairable by all licensing jurisdictions in Canada. These vehicles can only be imported into Canada if they qualify for entry under TC ’s Vehicle Imported for Parts Only Program.\nIn this section\n- FMVSS vehicles imported temporarily and damaged while in Canada\n- Vehicles imported for parts only program (FMVSS US certified vehicles only that were sold at the retail level in the United States or that are a prescribed vehicle from Mexico)\n- Vehicle starter kits\n- Glider truck kits (not completed into trucks)\nFMVSS vehicles imported temporarily and damaged while in Canada For United States certified vehicles that are imported temporarily and damaged beyond reasonable cost of repair due to collision, fire, flood, accident or other occurrence while in Canada, to meet the requirements of Tariff Item No. 9993.00.00, the vehicles must be either exported, destroyed, or fully duties and taxes paid. The value is determined at the time of the importation, and is the amount due to have the Temporary Admission Permit acquitted without exportation. As such, if a client would like to have the duties and taxes re-assessed (e.g. to reflect the lower value of a damaged vehicle), the vehicle must be physically exported and then re-imported to Canada. Vehicles imported for parts only program ( FMVSS US certified vehicles only that were sold at the retail level in the United States or that are a prescribed vehicle from Mexico) FMVSS vehicles (salvage, clear titled, damaged or not) which are normally eligible for registration into the RIV Program and not listed as inadmissible on the VIC List can be voluntarily declared for importation for “parts only” in TC ’s Vehicle Imported for Parts Only Program. Vehicles imported under this program will have their VIN listed as non-repairable vehicles and cannot be presented for registration by a province or territory. Once declared into the Vehicle Imported for Parts Only Program, the status cannot be changed . Salvage branded vehicles originating from countries other than the United States or Mexico that are less than 15 years old and buses manufactured on or after January 1, 1971 , are not eligible for importation into Canada via TC ’s Vehicle Imported for Parts Only Program. To import a qualifying vehicle in this program, the importer must complete a Form 3 and present it to the CBSA at time of importation along with the original ownership documents ( CoT or Salvage Title) and register the importation as such with the RIV . In these instances, the vehicle must be registered in the RIV Program but does not have to comply with CMVSS nor does it undergo a final inspection by the RIV . The vehicle must have been sold at the retail level in the US , or be a prescribed vehicle from Mexico, bear at minimum an American compliance label, or a VIN specific letter from the manufacturer in lieu of the American label and an identifiable VIN on the vehicle. Prescribed vehicles from Mexico must also include an odometer reading and list the name of the country in which the vehicle was last registered for use on public roads. Vehicle starter kits Starter kits are an assemblage of parts (kit) used in the amateur building of a home built vehicle and do not include important systems such as the fuel, brake, power train and suspension systems. On their own, they must not (and cannot) amount to a vehicle. Starter kits may be imported when adhering to the procedures stipulated on TC ’s website on importing car kit parts. Importers must first submit a request for pre-approval to TC . If the kit meets TC ’s requirements, TC will issue a CBC authorization letter to the importer to be presented to the CBSA at time of importation. BSO s must not issue a Form 1 for car kits. Each starter car kit import is considered on its own merits. If the shipment does not have TC CBC authorization to import the vehicle starter kit or a BSO suspects that the shipment may contain enough parts to meet the definition of a vehicle under the MVSA , the shipment is to be denied entry or detained if further clarification is required to allow for its release. Once a vehicle has been completed from a starter kit, it then becomes a kit car. Completed kit cars, assembled or disassembled are inadmissible for importation into Canada if they lack the necessary certifications to meet MVSA requirements. Exception being if the importer can provide satisfactory evidence to a BSO that the vehicle was completed 15 years prior to its importation so as to be considered age exempt. Glider truck kits (not completed into trucks) A “glider kit” is an assemblage of parts (kit) that constitutes a truck minus the power train (i.e., engine, transmission, and drive axle(s)). Glider kits may be imported as parts into Canada because they do not meet the MVSA ’s definition of a vehicle or the MVSR ’s definition of an incomplete vehicle. A “glider kit” is not documented using a Form 1 or a Form 3. Trucks completed from glider kits (most often tractor trucks) are inadmissible for importation into Canada as they lack the necessary certification to meet MVSA requirements.\nNote: Front clip sections of vehicles are considered parts for the purposes of border clearance, if no additional sections of the vehicle are present.", @@ -31291,7 +31291,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-12-1", "marginal_note": "Appendix E: Inadmissible vehicles", - "part": "", + "part": "Importing Vehicles into Canada", "division": "", "heading": "", "text": "Inadmissible vehicles are vehicles that do not qualify for entry under any of the established RIV and non-RIV border clearance guidelines. The following sections provide additional information about known circumstances leading to vehicles being inadmissible for importation into Canada.\nIt should be noted that when no identification markings whatsoever exist on a vehicle to validate the age-exempt status of the vehicle, the vehicle does not qualify for importation using the “ non-regulated due to age” exemption and is inadmissible.", @@ -31309,7 +31309,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-12-1", "marginal_note": "In this section", - "part": "", + "part": "Importing Vehicles into Canada", "division": "", "heading": "", "text": "- Used or second-hand vehicles from countries other than the United States or Mexico\n- Modified vehicles\n- Vehicles manufactured for a foreign market\n- Grey market vehicles\n- Trucks assembled from glider kits\n- Replica cars\n- Kit cars (for Starter Kits, see appendix D)\nUsed or second-hand vehicles from countries other than the United States or Mexico Tariff item No. 9897.00.00 of the Customs Tariff prohibits entry of used or second hand vehicles. D9-1-11: Importation of Used or Second Hand Motor Vehicles outlines exemptions to this prohibition. This applies irrespective of any TC requirements under the MVSA . If an importer is able to substantiate that they meet one of the exemptions, you should refer to the instructions in this document for the relevant entry type. Modified vehicles Vehicles of a regulated class less than 15 years old and buses manufactured on or after January 1, 1971 , presented for importation that have been substantially modified (other than having general repairs or routine maintenance) may no longer maintains the original factory issued certification, which is required for importation into Canada. To be considered admissible importers must submit evidence from the vehicle modifier or final stage manufacturer stating that the modified vehicle complies with all applicable standards, to TC prior to presenting the vehicle at the border, so as to obtain a TC CBC authorization. Modified vehicles without this evidence may be denied entry to Canada. Examples: a motorcycle converted into a trike a cargo van converted into a camper a vehicle that has been stretched, lengthened This also applies to Canadian certified vehicles modified in the US and returning to Canada. Where an individual temporarily exports a Canadian specification vehicle for the purpose of having modifications or alterations done to their vehicle, there may be issues with maintaining the vehicle’s CMVSS certification. Depending on the nature and extent of the modifications, the vehicle may be required to be certified by the company that performed the modifications in order to ensure it still complies with CMVSS . Where the modifications to a vehicle are not certified the vehicle may no longer comply with CMVSS and may not quality for re-entry into Canada. Vehicles manufactured for a foreign market Vehicles of a regulated class less than 15 years old and buses manufactured on or after January 1, 1971 , that are manufactured for a foreign market (a market other than the United States or Mexico), and do not comply with CMVSS are not eligible for permanent importation. There are no allowances in the MVSA or MVSR that allow for non-compliant vehicles to be modified in order to comply with CMVSS . Grey market vehicles Grey market vehicles are vehicles that were originally manufactured for a foreign domestic market and were subsequently imported into the United States or Mexico where they have been modified to comply with the United States safety and emissions standards. Grey market vehicles may be identified by a label affixed by the United States company that altered the vehicle, indicating that they have been “imported”, “altered”, or “modified” to comply with the United States standards. These vehicles may not have a certification label affixed to them. Grey market vehicles less than 15 years old (or buses manufactured on or after January 1, 1971 ) are inadmissible into Canada . Trucks assembled from glider kits TC considers trucks manufactured from “glider kits” as inadmissible for importation into Canada due to the lack of certification that demonstrates that these vehicles comply with all applicable CMVSS or FMVSS . Trucks assembled from glider kits, 15 or more years ago, where the importer can submit proof to support the claim for exemption due to age (e.g., registration document) may be admissible under age-exempt status if satisfactory evidence is provided. Replica cars Replica cars are treated as vehicles at importation. If they lack the necessary certification to comply with CMVSS , they are inadmissible for importation unless they were assembled 15 or more years ago (or a bus manufactured prior to January 1, 1971 ) and the importer can submit proof of age (e.g., a registration document). The age of a replica car is assessed using the final date of assembly of the replica, not the model year it replicates . The most common examples of inadmissible replica vehicles are: vehicles modified into hot rods, street rods using a donor body and/or chassis where no identification markings whatsoever exist on the vehicle that can be used to validate the age-exempt status of the donor chassis with the paperwork being supplied by the importer vintage replica vehicles including vehicles built from kits, where no identification markings whatsoever exist on a vehicle that can be used to validate the age-exempt status of the vehicle with the paperwork being supplied by the importer. Kit cars (for Starter Kits, see appendix D) Kit cars, whether fully assembled or unassembled, are treated as vehicles at importation. If they lack the necessary certifications to comply with CMVSS , they are inadmissible for importation unless they were assembled 15 or more years ago and the importer can submit proof of age (e.g., a registration document). The age of a kit car is determined by the final date of assembly of the kit, not the model year it replicates .", @@ -31327,7 +31327,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-12-1", "marginal_note": "References", - "part": "", + "part": "Importing Vehicles into Canada", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Act – Section 101\n- Motor Vehicle Safety Act – Sections 5, 6, 7, 10 and 15\n- Motor Vehicle Safety Regulations – Section 11 and 12\n- Plant Protection Act – Section 7(1)\n- Motor Vehicle Tire Safety Regulations\nRelated D-memos\n- D2-4-1: Temporary Importation of Conveyances by Residents of Canada\n- D4-1-5: Storage of Goods\n- D7-4-1: Duties Relief Program\n- D7-4-3: NAFTA Requirements for the Duty Drawback and the Duties Relief Programs\n- D8-1-1: Administration of Temporary Importation (Tariff Item No. 9993.00.00) Regulations\n- D8-1-2: International Events and Convention Services Program (IECSP)\n- D9-1-11: Importation of Used or Second-hand Motor Vehicles\n- D19-1-1: Food, Plants, Animals and Related Products\n- D21-1-1: Customs Privileges for Diplomatic Missions, Consular Posts and Accredited International Organizations (Tariff Item No. 9808.00.00)\nSuperseded memoranda D\nMemorandum D19-12-1: Importation of vehicles\nIssuing office\nOGD Policy Unit Commercial Analysis, Research and Engagement Division Commercial Programs Directorate Commercial and Trade Branch", @@ -31399,7 +31399,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-13-2", "marginal_note": "Plain language summary", - "part": "", + "part": "Importing and exporting firearms, weapons and devices", "division": "", "heading": "", "text": "Target audience: Importers of commercial goods\nKey content: Importing and exporting firearms, weapons and devices\nThis memorandum outlines how tariff item (TI) 9898.00.00 of the Customs Tariff , the Criminal Code , the Firearms Act , and the Export and Import Permits Act (EIPA) relate to the importing, exporting and movement of in transit of firearms, firearm parts, weapons, devices, and ammunition.\nThis document does not amend or supersede the relevant legislation. In case of any discrepancy between this document and the legislation, the legislation will prevail.\nOn this page Updates made to this D-memo Definitions Guidelines Appendix A: Diagram of how to calculate barrel length and describing parts of a firearm Appendix B: Table of import document requirements Appendix C: Authorizing Canadian agents for supernumerary or special constables References Contact us Related links", @@ -31417,7 +31417,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-13-2", "marginal_note": "On this page", - "part": "", + "part": "Importing and exporting firearms, weapons and devices", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines\n- Appendix A: Diagram of how to calculate barrel length and describing parts of a firearm\n- Appendix B: Table of import document requirements\n- Appendix C: Authorizing Canadian agents for supernumerary or special constables\n- References\n- Contact us\n- Related links", @@ -31435,7 +31435,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-13-2", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Importing and exporting firearms, weapons and devices", "division": "", "heading": "", "text": "This memorandum replaces Memorandum D19-13-2 dated March 23, 2022 . The following changes have been made:\n- Updated and amended definitions: ammunition, cartridge magazine, firearm parts, receiver/frame, semi-automatic, pepper-spray projectiles, prohibited firearms, Non-resident Firearm Licence Possession Acquisition Licence, and Possession Acquisition Licence (page 3-16)\n- Added to Firearms (para. 3)\n- Unregulated firearms updated notes for clarity (para. 4)\n- Amend prohibited firearm with more technical definition (para. 7) Note: The duplicate \"(e)\" paragraph headers are considered correct as written in the Criminal Code of Canada (CCC) Section 84 (1).\n- Added bullet on firearm parts (para. 17)\n- Example provided (para. 23 (d))\n- Example provided in (para.46 (a)) for prohibited device\n- Added the requirement for a firearms licence for magazines (para. 53)\n- Added Global Affairs Canada (GAC) import permit is required for the importation of newly acquired restricted handguns (para. 89 (d))\n- Change title in (para. 120) from \"firearm part\" to \"firearm component\"\n- Updated notes to included \"Presentation of a canadian firearms Licence is necessary to import ammunition\" (para. 148)\n- Updated information on Public Officer (para 170)\n- New title – \"Goods Held for Determination\" (para. 190)", @@ -31453,7 +31453,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-13-2", "marginal_note": "Definitions", - "part": "", + "part": "Importing and exporting firearms, weapons and devices", "division": "", "heading": "", "text": "1. The following definitions are to be used when applying this memorandum:\nAction Assembly of component parts that carries out the necessary cycle of operation in small arms. Actions are categorized as: air, spring or gas, bolt action, converted automatic, full automatic, lever action, multi-barrel , pump action, revolver, semi-automatic and single shot. Note: The term \"Action\" is sometimes misused to mean an assembled receiver/frame, without an assembled barrel. The term is also misused as \"Barrelled Action\" which has evolved into a term describing the metal parts remaining when the wood furniture (stock fore-end and butt) are removed from the firearm. However, the definition provided above is the one that applies in this D Memorandum. Ammunition A loaded cartridge, consisting of a primed cartridge case, propellant and may or may not contain one or more projectiles, designed to be discharged from a firearm, including a caseless cartridge and a shotshell. Note: A Possession and Acquisition Licence (PAL) or Non Resident Firearms Declaration (NRFD) is required to import these products. Arms Trade Treaty An international treaty that establishes common standards for the international trade of conventional weapons and seeks to reduce illicit arms trade and human suffering. It promotes responsibility, transparency and accountability in transfers of conventional arms. Canada became a State Party to the United Nations Arms Trade Treaty on September 17, 2019 . Authorization To Carry ( ATC ) An authorization that allows an individual to carry restricted firearms, or certain grandfathered handguns, on his or her person for lawful occupational purposes, or to protect life. Authorization To Transport ( ATT ) An authorization that allows an individual to transport restricted or prohibited firearms from one place to another, such as from a home to a target range or gun show and back. It is necessary to present a paper ATT when importing or exporting restricted or prohibited firearms. Automatic firearm A firearm that is capable of, or assembled or designed and manufactured with the capability of discharging projectiles in rapid succession during one pressure of the trigger. Barrel That portion of a firearm through which a projectile or shot charge travels under the impetus of powder gases, compressed air or like means. A barrel may be either smooth or rifled. Barrel length The distance from the muzzle of the barrel to and including the chamber. This excludes accessories or barrel extensions such as flash suppressors or muzzle brakes. In the case of a revolver, the distance from the muzzle of the barrel to the breech end immediately in front of the cylinder (refer to Appendix A ). Barrelled action A shotgun or rifle without the stock. The term \"barrelled action\" has evolved into a term describing the metal parts remaining when the wood furniture (stock fore-end and butt) are removed from the firearm. Black powder A finely ground mixture of three basic ingredients saltpetre (potassium nitrate), charcoal (carbon) and sulphur principally used in muzzle-loaders and antique cartridge firearms. Bolt/breech bolt The locking and cartridge head support mechanism of a firearm that operates in line with the axis of the bore. Bore The inside of the barrel of a firearm, from the throat to the muzzle, through which the projectile travels. Bore diameter In rifled barrels, diameter of a circle formed by the tops of the lands. In shotguns, diameter of the barrel forward of the chamber but before the choke. Breech The rear end of the barrel into which the ammunition is loaded. Bull-pup A stock that, when combined with a firearm, reduces the overall length of the firearm, such that a substantial part of the reloading action or the magazine-well is located behind the trigger of the firearm when it is held in the normal firing position. Business A person who carries on a business that includes the manufacture, assembly, possession, purchase, sale, importation, exportation, display, repair, restoration, maintenance, storage, alteration, pawn broking, transportation, shipping, distribution, or delivery of firearms, prohibited weapons, restricted weapons, prohibited devices, magazines and firearm parts (barrels for firearms and slides for handguns), or ammunition; or the purchase of crossbows. A museum is considered a business. Calibre (a) ammunition : a numerical term, without the decimal point, included in a cartridge name to indicate the approximate bullet diameter (b) firearms : the approximate diameter of the circle of the barrel of a firearm. In the case of a rifled barrel, the calibre is the approximate diameter of the circle formed by the tops of the lands Carbine A rifle of short length that is light in weight. Carrier A person who carries on a transportation business that includes the transportation of one or more of the following classes of goods: non-restricted firearms, restricted firearms, prohibited firearms, prohibited weapons, restricted weapons, prohibited devices, ammunition or prohibited ammunition. Carrier licence A licence that allows a carrier to possess and transport one or more of the following classes of goods: non-restricted firearms, restricted firearms, prohibited firearms, prohibited weapons, restricted weapons, prohibited devices, ammunition or prohibited ammunition. Cartridge A complete unit of ammunition, consisting of a case, primer and propellant charge, with or without projectile(s). The term also applies to a shotshell. Cartridge magazine A device or container from which ammunition may be fed into the firing chamber of a firearm Centre-fire cartridge Any cartridge that has its primer central in the head of the case. Chamber The rear part of the barrel bore that has been formed to accept a specific cartridge. A revolver cylinder is multi-chambered . Chief Firearms Officer ( CFO ) Means the following: (a) in respect of a province, the individual who is designated in writing as the chief firearms officer for the province by the provincial minister of that province (b) in respect of a territory, the individual who is designated in writing as the chief firearms officer for the territory by the federal minister (c) in respect of any matter for which there is no chief firearms officer under paragraph (a) or (b), the individual who is designated in writing as the chief firearms officer for the matter by the federal minister Cylinder The cylindrical and rotatable component of a revolver in which chambers are bored to hold cartridges. It combines the functions of magazine, feed system and firing chamber. Energy Sometimes called \"Projectile Energy\", it is the ability or capacity of a projectile to do work by virtue of its motion, commonly expressed in joules or foot-pounds . Energy is also referred as the ballistic measurement that takes into consideration both the mass and velocity of a projectile and is related to the potential to cause injury or damage. Export Export from Canada and includes exporting goods from Canada that are imported into Canada and shipped in transit through Canada. Export permit A permit issued by Global Affairs Canada (GAC) under the Export and Import Permits Act (EIPA) that allows the export of those goods or classes of goods described on the permit. Federal Minister Minister of Public Safety. Firearm A barrelled weapon from which any shot, bullet, or other projectile can be discharged and that is capable of causing serious bodily injury or death to a person, and includes any frame or receiver of such a barrelled weapon and anything that can be adapted for use as a firearm. Firearms Business Licence ( FBL ) A licence that allows a business to deal with certain goods. The licence must specify each particular activity that is authorized in relation to firearms, prohibited weapons, restricted weapons, prohibited devices, magazines, firearm parts (slides for handguns and barrels for firearms), ammunition or prohibited ammunition. Firearm parts A barrel for a firearm, a slide for a handgun and any other prescribed part, but does not include, unless otherwise prescribed, a barrel for a firearm or a slide for a handgun if that barrel or slide is designed exclusively for use on a firearm that is deemed under subsection 84(3) not to be a firearm Note: A Possession and Acquisition Licence (PAL) or Non Resident Firearms Declaration (NRFD) is required to import firearm parts. Firearms Reference Table ( FRT ) An electronic database developed by the Royal Canadian Mounted Police ( RCMP ) to assist law enforcement officers in the accurate identification of firearms. It establishes a standard method of describing firearms to assist in determining the legal classification ( non-restricted , restricted, prohibited). Firing pin The part of a firing mechanism that strikes the primer of the cartridge to initiate ignition of the propellant charge. Flintlock firearm A firearm, usually muzzle loading, discharged when a flint is struck to create sparks that ignite the priming powder. Former resident A member of the Canadian Armed Forces, an employee of the Canadian government, or a former resident of Canada returning to Canada to resume residence in Canada after having been a resident of another country for a period of not less than one year, or a resident returning after an absence from Canada of not less than one year. Frame Refer to \"Receiver\" Full automatic firearm Refer to \"Automatic firearm\" Grandfathering A legal exception that allows an old rule to continue to apply to some existing situations and/or when the rule will apply instead in all future situations. It describes a legislative provision that assigns special status based on property or other interests that exist at the time a legal change takes effect. In the context of section 12 of the Firearms Act , both the firearm and the individual must be specifically grandfathered. To be and remain grandfathered for a particular category of prohibited firearm, the owner must continuously hold both a valid firearms licence and a valid registration certificate for that prohibited firearm within that category. Handgun A firearm that is designed, altered, or intended to be aimed and fired by the action of one hand, whether or not it has been redesigned or subsequently altered to be aimed and fired with both hands. Import Import into Canada and includes importing goods into Canada that are shipped in transit through Canada and exported from Canada. Import permit A permit issued by Global Affairs Canada (GAC) under the EIPA that allows the import of those goods or classes of goods described on the permit. Note: An Import Permit is not the same as an International Import Certificate. In transit The movement of goods from a point outside of Canada, through Canada, to another point outside of Canada. This movement must be by the most direct route available. Vacationing or touring Canada is not possible when moving firearms, weapons and devices in transit. Note: All firearms, weapons and devices in transit through Canadian waters must be declared to the CBSA , even if the conveyance transporting them does not touch land, anchor, moor or make contact with another conveyance while in Canada. International Import Certificate ( IIC ) A certificate issued under the EIPA to facilitate importation of goods into Canada and compliance with the laws of the country of export. Note: An IIC is not the same as an import permit. Licence A licence issued under the Firearms Act . Magazine Refer to Cartridge Magazine Matchlock firearm A firearm, usually muzzle loading, discharged when a slow burning match is brought to ignite the priming powder. Military goods For the purpose of this D Memorandum, this term is used only in reference to those goods listed in tariff item 9898.00.00 (h), (i) and (j). They generally include goods specifically designed or subsequently modified for military use, such as large calibre armaments, high explosive engines or any other war machine. Minor A person who is less than 18 years old. Minor's Possession Licence A licence that allows a minor to possess non restricted firearms. It does not authorize the holder to acquire firearms, or to possess restricted or prohibited firearms. Museum A person who operates a museum in which non-restricted firearms, restricted firearms, prohibited firearms, prohibited weapons, prohibited devices or prohibited ammunition are possessed, bought, displayed, repaired, restored, maintained, stored or altered; or a museum in which ammunition is possessed or bought. A museum is considered a business. Muzzle The end of a barrel from which the projectile emerges. Muzzle brake A device attached to the muzzle that softens the recoil of the firearm. Muzzle loader A firearm that is loaded with gunpowder and projectile through the muzzle end of the bore. Muzzle velocity The speed, measured in meters per second (mps) or feet per second (fps), at which the projectile leaves the muzzle of a firearm. Non-resident For determining the admissibility requirements of firearms and weapons, a non-resident is an individual who ordinarily resides outside Canada. Visitors, seasonal residents, temporary residents, settlers, and former residents are non-residents . Non-resident Firearms Declaration (NRFD)(RCMP5589) The form prescribed for use by non-residents who do not hold a Canadian firearms licence, for the purposes of making a declaration under subsection 35(1) of the Firearms Act , to temporarily import non-restricted or restricted firearms, ammunition (other than prohibited ammunition), or cartridge magazines or firearm parts (barrels for regulated firearms and slides for handguns) that are not prescribed to be prohibited devices Note: A PAL or NRFD is also required to import non-prohibited ammunition, cartridge magazines (other than prohibited devices) and firearm parts (barrels for firearms and slides for handguns). Pepper-spray Projectile Also called a pepper-spray ball, pepper-ball, pepper bomb, or pepper-spray pellet, is a frangible projectile containing a powdered chemical that irritates the eyes, nose and mucous membranes in a manner similar to pepper spray. These projectiles are fired from specially designed forced compliance weapons or modified paintball guns. Possession and Acquisition Licence ( PAL ) A licence that allows an individual to possess and acquire the class or classes of firearm indicated on the licence. Note: A PAL or NRFD is also required to import non-prohibited ammunition, cartridge magazines (other than prohibited devices) and firearm parts (barrels for firearms and slides for handguns). Primer The priming compound, cup and anvil which, when struck, ignites the powder charge. Prohibited device any component or part of a weapon, or any accessory for use with a weapon, that is prescribed to be a prohibited device a handgun barrel that is equal to or less than 105 mm in length, but does not include any such handgun barrel that is prescribed, where the handgun barrel is for use in international sporting competitions governed by the rules of the International Shooting Union a device or contrivance designed or intended to muffle or stop the sound or report of a firearm a cartridge magazine that is prescribed to be a prohibited device a replica firearm For more details please refer to Part 4 of the schedule to the Regulations Prescribing Certain Firearms and Other Weapons, Components and Parts of Weapons, Accessories, Cartridge Magazines, Ammunition and Projectiles as Prohibited or Restricted . Provincial Minister (a) in respect of a province, the member of the executive council of the province who is designated by the lieutenant governor in council of the province as the provincial minister (b) in respect of a territory, the federal minister (c) in respect of any matter for which there is no provincial minister under (a) or (b), the federal minister Public agent An individual who is either: (a) any of the following persons in the course of their duties or for the purposes of their employment: (i) peace officers (ii) persons training to become police officers or peace officers under the control and supervision of a police force or a police academy or similar institution designated by the federal minister or the lieutenant governor in council of a province (iii) persons or members of a class of persons employed in the public service of Canada or by the government of a province or municipality who are prescribed by the regulations made by the Governor in Council under Part III of the Criminal Code to be public officers (iv) chief firearms officers and firearms officers (b) an individual acting on behalf of, and under the authority of, a police force or a department of the Government of Canada or of a province Public officer An individual who is: (a) a peace officer (b) a member of the Canadian Armed Forces or of the armed forces of another country who is attached or seconded to any of the Canadian Armed Forces (c) an operator of a museum established by the Chief of the Defence Staff or a person employed in any such museum (d) a member of a cadet organization under the control and supervision of the Canadian Armed Forces (e) a person training to become a police officer or a peace officer under the control and supervision of: (i) a police force (ii) a police academy or similar institution designated by the Attorney General of Canada or the lieutenant governor in council of a province (f) a member of a visiting force, within the meaning of section 2 of the Visiting Forces Act , who is authorized under paragraph 14(a) of that Act to possess and carry explosives, ammunition and firearms (g) the Commissioner of Firearms, the Registrar, a chief firearms officer, any firearms officer and any person designated under section 100 of the Firearms Act (h) a member of any of the following classes of persons, if employed in the public service of Canada or by the government of a province or municipality: (i) employees who are responsible for the examination, inventory, storage, maintenance, or transportation of court exhibits and evidence (ii) employees of police forces or other public service agencies who are responsible for the acquisition, examination, inventory, storage, maintenance, issuance or transportation of firearms, prohibited weapons, restricted weapons, prohibited devices, prohibited ammunition, or explosive substances (iii) technicians, laboratory analysts, and scientists who work at forensic or research laboratories (iv) armourers and firearms instructors who work at police academies or similar institutions designated under subparagraph 117.07(2)(e)(ii) of the Criminal Code , or are employed by a federal or provincial department of natural resources, fisheries, wildlife, conservation or the environment, or by the Canada Border Services Agency (v) park wardens and other employees of a federal or provincial department who are responsible for enforcing laws and regulations dealing with natural resources, fisheries, wildlife, conservation or the environment (vi) immigration officers (vii) security personnel employed by the Security Service of the House of Commons or by the Senate Protective Service within the Parliamentary Precinct (viii) aircraft pilots employed by the Department of Transport or other public service agencies Public service agency A police force, a department or agency of the public service of Canada or of a province or municipality, a police academy or other public agency that employs or has under its authority public agents. Receiver blank any receiver/frame that may be identified as one of the following; a receiver blank, any declared percentage of receiver, 80% blank, receiver flat, receiver stamping, receiver folded stamping, finished flat, lower receiver kit, Extruded Polymer ( EP ) lower receiver, poly receiver, unfinished receiver, silicone mold kit for receiver, polymer mold kit for receiver. Receiver/frame The basic component of a firearm to which all other components are attached. For example, in most firearm designs the barrel is attached to the receiver and the receiver houses the trigger, breech and firing mechanisms. Receivers/frames are considered firearms. Registration certificate A certificate issued under the Firearms Act as proof of registration of a restricted or prohibited firearm. A copy of this document may be examined. Regulation A law made by a body that has been granted (delegated) law-making authority. It is used both to indicate a specific type of delegated legislation, as well as to refer generically to all forms of delegated legislation. Reproduction The modern manufacture of any firearm that has ceased to have patent protection and is usually no longer manufactured by the original maker. Normally, the reproduction is equal to or better in quality of material and workmanship than the original and in some cases may be an exact duplicate with interchangeable parts and components. Resident For determining the admissibility requirements of firearms and weapons, a resident is an individual who ordinarily resides in Canada. Revolver A firearm, usually a handgun, with a cylinder having several chambers so arranged as to rotate around an axis and be discharged successively by the same firing mechanism. Rifle A firearm, usually a long arm designed to be fired from the shoulder, normally with rifling inside the bore. Rim The edge on the base of a cartridge (i.e. ammunition) case. The rim is the part of the case that the extractor grips to remove the cartridge from the chamber. Rim-fire cartridge Any cartridge that has its primer located inside the annular rim of the cartridge case. Secure locking device A device that can only be opened or released by the use of an electronic, magnetic or mechanical key or by setting the device in accordance with an alphabetical or numerical combination; and that, when applied to a firearm, prevents the firearm from being discharged. Semi-automatic firearm A repeating firearm that is equipped with a mechanism that, following the discharge of a cartridge, automatically operates to complete any part of the reloading cycle necessary to prepare for the discharge of the next cartridge Settler Means any person who enters Canada with the intention of establishing, for the first time, a residence for a period of not less than 12 months, but does not include a person who enters Canada for the purpose of: (a) employment for a period not exceeding 36 months (b) studying at an educational institution (c) performing pre-clearance activities on behalf of the Government of the United States Shotgun A firearm, usually a long arm designed to be fired from the shoulder, normally having a smooth bore. Shotgun ammunition may contain numerous projectiles or a single projectile. Small arms cartridge Means a cartridge that is designed to be used in small arms, has a calibre of no more than 19.1 mm (.75 calibre), is fitted with centre or rim fire priming and contains a propelling charge, with or without a solid projectile. It includes a shotgun shell of any gauge. Blank cartridges are included in the definition of small arms cartridges. Smokeless powder Any propellant generally based on nitrocellulose. This includes propellants with a single-base (nitrocellulose ( NC ) alone), those with a double-base (such as NC /Nitro Glycerin ( NG )) and those with a triple-base (such as NC / NG /nitroguanidine.) Cast, pressed or made-up charges of smokeless powders are propelling charges. Temporary resident Means: (a) a person who is not a resident of Canada and who resides temporarily in Canada for the purpose of: (i) studying at an educational institution (ii) employment for a period not exceeding 36 months (iii) performing preclearance activities on behalf of the Government of the United States (b) the spouse or any dependants of a person described in subparagraph (a)(i) or (ii) (c) the spouse or any dependant of a person described in subparagraph (a)(iii), if the spouse or dependant produces on arrival in Canada a valid card or employment authorization issued by the Government of Canada certifying the spouse or dependant to be the spouse or dependant of a person described in subparagraph (a)(iii) Trigger The part of the firearm mechanism that is moved manually to cause the firearm to discharge. Unattended vehicle Means that the vehicle is not under the direct and immediate supervision of a person who is 18 years of age or older and to whom a licence has been issued under the Firearms Act . Unloaded A firearm containing no ammunition, i.e. one in which any propellant powder, projectile or cartridge that is capable of being discharged from the firearm is not contained in the breech or firing-chamber nor in a cartridge magazine attached to or inserted into the firearm. Vehicle Any conveyance that is used for transportation by water, land or air. Visiting force Any of the armed forces of a designated state present in Canada in connection with official duties, and includes civilian personnel designated under section 4 of the Visiting Forces Act as a civilian component of a visiting force. Weapon Any thing used, designed to be used or intended for use in causing death or injury to any person, or to threaten or intimidate any person. Firearms are considered weapons, but not all weapons are firearms. Wheel-lock firearm A firearm, usually muzzle loading, discharged when a revolving spring-loaded steel wheel strikes a piece of iron pyrite, or flint, causing sparks that ignite the priming powder.", @@ -31471,7 +31471,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-13-2", "marginal_note": "Guidelines", - "part": "", + "part": "Importing and exporting firearms, weapons and devices", "division": "", "heading": "", "text": "Identification and classification\n2. Except as otherwise stated in this memorandum, all goods will be examined and classified in the condition found or at the time of importation/exportation .\nFirearms\n3. All firearms are deemed to be one of two types: \"unregulated\" or \"regulated\".\nAll firearms are classified as prohibited goods under tariff item 9898.00.00 unless an exemption to that tariff item applies (eg., a Possession and Acquisition Licence (PAL)).\n\"Unregulated \" firearms\n4. \"Unregulated\" firearms are those devices that, although falling within the definition of a firearm in Section 2 of the Criminal Code , are exempt from regulation under the Firearms Act and its regulations, as well as from certain other specified legislative provisions. \"Unregulated\" firearms do not fall under tariff item No. 9898.00.00, and are generally admissible into Canada. \"Unregulated\" firearms should not be classified in any of the non-restricted, restricted, or prohibited classes. The following types of firearms are deemed \"unregulated\":\n- (a) Antique firearms: The term \"antique firearm\" means: (i) any firearm manufactured before 1898 that was not designed to discharge rim-fire or centre-fire ammunition and that has not been redesigned to discharge such ammunition (ii) any firearm that is prescribed to be an antique firearm as listed in the Regulations Prescribing Antique Firearms\n- Note: Many vintage firearms are still considered regulated firearms despite their age. Care should be taken to ensure that a firearm is actually an \"antique firearm\" according to the definition in the Criminal Code of Canada when classifying it under heading 97.06 for antiques to ensure you meet all import requirements.\n- Note: Reproductions of percussion cap long guns and muzzle-loading black powder handguns made after 1898 are not considered antiques even if they are copies of an earlier antique model. Newer percussion cap long guns are classified as non-restricted firearms. Newer handguns, including matchlock, wheel lock and flintlock handguns made after 1898 are classified as restricted if their barrel length is over 105 mm (about 4 inches), or prohibited if their barrel length is 105 mm or less. (see above). If it is not possible to precisely determine whether a firearm is an antique firearm, consult the section entitled \"regulated\" firearms.\n- (b) Flare, blank, rivet and industrial guns – Any device that is designed exclusively for signalling, for notifying of distress, or for firing blank cartridges or for firing stud cartridges, explosive-driven rivets or other industrial projectiles, provided that the importer intends to use it only for the purpose for which it is designed\n- Note: Flare guns that have been designed using the frame or receiver of a real handgun, and may require registration as such. Contact the Canadian Firearms Program (CFP) for more information. Also, flare guns with chamber adaptors which permit the discharge of conventional ammunition may be considered firearms.\n- (c) Slaughter, tranquilizing and line-throwing guns: Any device that is designed exclusively for the slaughtering of domestic animals, the tranquilizing of animals, or the discharging of projectiles with lines attached to them, provided that the importer intends to use it only for the purpose for which it is designed\n- (d) Low muzzle velocity/energy guns: Any barrelled weapon that is not designed or adapted to discharge projectiles at a muzzle velocity exceeding 152.4 metres per second (mps) (500 feet per second [fps]) and at a muzzle energy exceeding 5.7 Joules, or to discharge projectiles that are designed or adapted to attain a velocity exceeding 152.4 mps (500 fps) and an energy exceeding 5.7 Joules. Both thresholds of 152.4 mps and 5.7 Joules must be exceeded for the firearm to be considered \"regulated\". This requirement exempts firearms that fire below the threshold velocity with a standard projectile, but exceed the threshold velocity when fired with a high-velocity projectile\n- Note: The term air gun is a colloquial term referring to BB or pellet guns. Such guns operate either as spring-powered , gas-powered , or electrically powered. If the muzzle velocity/energy of the air gun is less than 152.4 mps (500 fps) and 5.7 joules , with a .177 calibre projectile, but still able to cause serious bodily injury to a person, it may be considered an \"unregulated\" firearm. If an air gun has a velocity under 71.43 mps (235.71 fps) when firing a .177 calibre metal pellet (or the equivalent with different ammunition), it may qualify as a replica firearm. Airsoft guns and certain types of paintball guns may qualify as a replica firearms (refer to paragraph 51 of this memorandum).\n\"Regulated\" firearms\n5. \"Regulated\" firearms are strictly those firearms that are controlled for the purposes of certain provisions of the Criminal Code and the Firearms Act . All \"regulated\" firearms belong to one of three categories: 1) non-restricted , 2) restricted, or 3) prohibited. Each one of the categories has different admissibility requirements.\n6. When identifying what category a firearm belongs to, the Firearms Reference Table ( FRT ) will be used as a reference tool.\nProhibited firearms\n7. Prohibited firearms include:\n- (a) handguns that: (i) have a barrel equal to or less than 105 mm (approximately 4.1 inches) in length (ii) are designed or adapted to discharge a 25 or 32 calibre cartridge, unless these handguns are listed in the Regulations Prescribing Exclusions From Certain Definitions of the Criminal Code (International Sporting Competition Handguns) , and are for use in international sporting competitions governed by the rules of the International Shooting Sport Federation\n- (b) firearms adapted from rifles or shotguns, whether by sawing, cutting, or any other alteration, and that as adapted are: (i) less than 660 mm (approximately 25.74 inches) in length (ii) 660 mm (approximately 25.74 inches) or more in length but have a barrel less than 457 mm (approximately 17.82 inches) in length\n- (c) automatic firearms, even if they have been altered to discharge only one projectile with each pull of the trigger\n- (d) any firearm that is prescribed to be a prohibited firearm as listed in the Regulations Prescribing Certain Firearms and Other Weapons, Components and Parts of Weapons, Accessories, Cartridge Magazines, Ammunition and Projectiles as Prohibited or Restricted\n- Note: The duplicate \"(e)\" in the bullets below is an accurate representation of the text found in the current draft of the Criminal Code of Canada.\n- (e) any unlawfully manufactured firearm regardless of the means or method of manufacture\n- (e) a firearm that is not a handgun and that: discharges centre-fire ammunition in a semi-automatic manner was originally designed with a detachable cartridge magazine with a capacity of six cartridges or more is designed and manufactured on or after the day on which this paragraph comes into force\n- Note: this provision (e) requires that all 3 of these criteria be met in order for a firearm to meet the definition of prohibited firearm\n- Note: (b) (i), (ii) Length means total length of firearm including the barrel.\n8. The government of Canada has amended the Regulations Prescribing Certain Firearms and Other Weapons, Components and Parts of Weapons, Accessories, Cartridge Magazines, Ammunition and Projectiles as Prohibited or Restricted to prescribe certain firearms as prohibited firearms and certain devices as prohibited. Following the amendment, many firearms that were once classified as non-restricted or restricted are now re-classified as prohibited firearms.\n9. Firearms prescribed to be prohibited are listed at Part 1 of the schedule to the prohibited firearms regulations. In addition, firearms with one or more of the following physical characteristics are prescribed to be prohibited:\n- Firearms with a bore 20mm or greater (e.g., grenade launchers)\n- Firearms capable of discharging a projectile with a muzzle energy greater than 10,000 Joules (e.g. .50 BMG caliber firearms)\nNote: In accordance with guidance provided by the RCMP 's CFP , the nominal (i.e., standard) bore diameter measurements for 10 gauge and 12 gauge shotguns are below the 20mm threshold (19.69mm for 10ga, 18.42mm for 12ga) and, therefore, are not subject to the Government of Canada's new restrictions on firearms. Please be advised that some shotguns that are found to be a variant of the prohibited firearms may themselves be considered prohibited firearms.\n10. The Regulations also prescribe the upper receivers of M16, AR-10 , AR-15 and M4 pattern firearms to be prohibited devices.\nRestricted firearms\n11. Restricted firearms are:\n- (a) handguns that are not prohibited firearms\n- (b) firearms that are semi-automatic, centre-fire , have a barrel less than 470 mm long (approximately 18.33 inches), and are not prohibited firearms\n- (c) firearms that are designed or adapted to be fired when reduced to a length of less than 660 mm (approximately 25.74 inches) by folding, telescoping, or otherwise\n- (d) any firearm that is prescribed to be a restricted firearm as listed in the Regulations Prescribing Certain Firearms and Other Weapons, Components and Parts of Weapons, Accessories, Cartridge Magazines, Ammunition and Projectiles as Prohibited or Restricted\nNon-restricted firearms\n12. Non-restricted firearms are \"regulated\" firearms that are neither classified as prohibited nor restricted firearms. Generally, they include most hunting rifles and shotguns that have not been modified to the extent that they would become prohibited or restricted firearms.\nDeactivated firearms\n13. A deactivated firearm is a device that was originally manufactured as a firearm, but has since been rendered permanently and irreversibly inoperable by the removal of parts, and by the addition of pins and welds, so that the firearm can no longer chamber or fire ammunition. However, some deactivated firearms may still contain functional parts (e.g., functional bolt, barrel). If so, such parts in themselves will be regulated as per the Criminal Code and the Customs Tariff .\n14. A deactivated firearm is not subject to the registration provisions of the Firearms Act . However, a firearm that has been deactivated outside of Canada will be deemed a \"regulated\" firearm and will therefore require all the appropriate documentation for importation for that class of firearm until the Registrar of Firearms confirms the deactivation.\n15. A deactivated firearm is never a replica firearm.\n16. A \"disabled firearm,\" where the firing or some other mechanism is altered so that the firearm cannot discharge ammunition, is still legally considered a firearm and thus, all rules and regulations pertaining to active firearms (i.e., licensing and registration) will be applicable.\nFirearm parts\n17. With the passing of Bill C-21, there are now five types of firearms parts:\n- (a) the frame or receiver of a firearm. Any frame or receiver of a firearm is considered to be a firearm in its own right (not a firearm part)\n- (b) components or parts designed exclusively for use in the manufacture of or assembly into automatic firearms. Parts that are designed to be used, or can be used on firearms that are not automatic, belong to the fifth type (see below)\n- (c) \"firearm parts\" defined under subsection 84(1) of the CCC include barrels for firearms or slides for handguns, and any other prescribed part, except when these are parts for firearms that are deemed not to be firearms under subsection 84(3) of the Criminal Code of Canada. Firearm parts (barrels for firearms and slides for handguns) may be imported by an individual only if, at the time of importation, the individual holds a valid licence and produces that licence to a customs officer\n- (d) parts that are considered to be prohibited devices pursuant to subsection 84(1) of the Criminal Code of Canada, such as certain short handgun barrels, cartridge magazines that exceed specified capacity limits, and suppressors, or that are prescribed to be prohibited devices, such as upper receivers for AR15, AR10, M-16 and M-4 pattern firearms and their variants (see Prohibited Devices below)\n- (e) all other firearm parts that do not belong to the other four types. (Note that these are not subject to the Criminal Code or to regulation under the Firearms Act , but may be controlled for import under the Import Control List , and/or for export under the Export Control List\nWeapons\nProhibited weapons\n18. In order for a good to be classified as a prohibited weapon, it must fall within the Criminal Code of Canada definition of \"prohibited weapon\". Only those weapons may be classified under TI 9898.00.00.\n19. Not all weapons are necessarily prohibited. Any weapon that is not specifically prohibited by law will generally be admissible. If a weapon does not meet one or more of the definitions contained in the list of prohibited weapons, please consult the \"Other weapons\" section below.\n20. The definition of prohibited weapon is laid out explicitly in the Criminal Code of Canada subsection 84(1):\n- (a) a knife that has a blade that opens automatically by gravity or centrifugal force or by hand pressure applied to a button, spring, or other device in or attached to the handle of the knife\n- (b) any weapon, other than a firearm, that is prescribed to be a prohibited weapon\nWeapons prescribed as prohibited are listed in Regulations Prescribing Certain Firearms and Other Weapons, Components and Parts of Weapons, Accessories, Cartridge Magazines, Ammunition and Projectiles as Prohibited or Restricted .\n\"Paragraph (a)\" weapons\n21. Weapons that fall under paragraph (a) include the following:\n- (a) Automatic knife : An automatic knife is one that houses a blade that will open automatically by applying hand pressure to a button, spring, lever, or other device, in or attached to the handle of the knife, including knives that have a button, spring, lever, or other device, located in the spine of the handle and attached to the inner part of the blade\n- Note: Knives that have a \"thumb stud\" attached to the blade of the knife, that is independent of the handle (not protruding from the handle in the closed or folded position), and that open automatically by applying pressure to the thumb stud, do not generally meet the above definition of a prohibited weapon, and as such do not generally fall under TI 9898.00.00. However, if such a knife is found to also open by gravity or by the application of centrifugal force (as per (b) centrifugal knife below) alone, it may still be considered to be prohibited.\n- (b) Centrifugal knife (folding knife, butterfly knife, balisong knife) : A centrifugal knife is one that has a blade that opens automatically by centrifugal force when the blade is released from the handle into the fully ejected and locked position with a simple and brisk outwardly flick of the wrist; and it includes knives that require some preliminary or simultaneous minimal manipulation of either a flipper, thumb stud or other non-edged parts of the blade\n- Centrifugal force may be defined as a force, arising from the body's inertia, which appears to act on a body moving in a circular path and is directed away from the centre around which the body is moving. That is, centrifugal force is established when the blade of the knife may be opened with a flick of the wrist\n- Note: That extra manipulation and a requirement for some skill to release the blade does not prevent a knife from being a prohibited weapon. For example balisong or butterfly knife which is a form of centrifugal knife with two handles that counter-rotate around the blade such that, when closed, the blade is concealed within grooves in the handles\n- (c) Gravity knife : A gravity knife is a knife which may be opened automatically by force of gravity. The knife may be additionally controlled by a lever or button, but typically, applying pressure to such a device and pointing the knife downward will result in the knife's blade releasing and locking into place\n\"Paragraph (b)\" weapons\n22. The following weapons are prescribed under paragraph (b) [i.e., Criminal Code of Canada, subsection 84(1)(b)] to be prohibited as per Part 3 of the Regulations Prescribing Certain Firearms and Other Weapons, Components and Parts of Weapons, Accessories, Cartridge Magazines, Ammunition and Projectiles as Prohibited or Restricted .\nDevice with incapacitating gas\n23. This category includes any device designed for the purpose of injuring, immobilizing or otherwise incapacitating any person by the discharge of:\n- (a) Tear gas : Tear gas is a non-specific term for any chemical that is used to cause temporary incapacitation through irritation of eyes, skin, mucous membranes, and/or respiratory system. Common tear gases include CS (chlorobenzalmalononitrile), CN (chloroacetophenone), and CR (dibenzoxazepine)\n- (b) Mace : Mace is the brand name of the product manufactured by Mace Security International. Many other companies manufacture similar products under different brand names. Mace and similar products are a particular type of irritating gas in the form of an aerosol dispenser that is used to cause temporary incapacitation through irritation of eyes, skin, mucous membranes, and/or respiratory system, sometimes causing temporary blindness. It is typically sold and marketed as a self-defence device\n- (c) Any other spray designed to be used against humans (e.g., \"pepper spray\") : These are chemical agents, often packaged in the form of aerosol sprays, made with the active ingredient capsaicin. Pepper spray is also known as OC (oleoresin capsicum) spray or OC gas. It is used to cause temporary incapacitation through irritation of eyes, skin, mucous membranes, and/or respiratory system, sometimes causing temporary blindness. In addition, some devices labelled as \"pepper spray\" may also contain Mace and/or tear gas\n- Exception: Aerosol or similar dispensers that contain substances capable of repelling or subduing animals (e.g., dog or bear repellent) are not considered prohibited weapons if: (i) The label of the container indicates specifically that it is for use against animals only (ii) The provisions of the Pest Control Products Act are met Note: In order for a device or dispenser to be considered to meet the above criteria, it must be apparent that the device was designed exclusively for the control or use against animals. The manufacturer's label and specifications will be deemed as the design of the product. The misuse of these or any other similar device may nonetheless be punishable under other laws. Please note that there is no minimum quantity or capacity requirements (in terms of grams or milliliters) in making the determination with respect to animal repellents\n- (d) Device with incapacitating liquid/spray/powder : This category includes \"any device designed to be used for the purpose of injuring, immobilizing or otherwise incapacitating any person by the discharge of any liquid, spray, powder or other substance that is capable of injuring, immobilizing or otherwise incapacitating any person\". (Example: pepper spray projectiles or the like is considered to meet this definition)\nNunchaku sticks (a.k.a. Liang Ji Gun/Ee Cheol Bong/Nisetsuken)\n24. Any instrument or device commonly known as \"nunchaku\" being hard non flexible sticks, clubs, pipes, or rods linked by a length or lengths of rope, cord, wire or chain, and any similar instrument or device. The definition of \"nunchaku\" also includes Sanjiegun (or three-section-staff ) or any other similar device. On the other hand, \"training nunchakus\" (these are nunchakus that are light, flexible and covered in foam or any other soft material or fabric) are not considered prohibited weapons.\nShuriken/Shaken (throwing stars)\n25. Any instrument or device commonly known as \"shuriken\", being a hard non-flexible plate having three or more radiating points with one or more sharp edges in the shape of a polygon, trefoil, cross, star, diamond or other geometrical shape, and any similar instrument or device.\nManrikigusari/Kusari (fighting chain)\n26. These are defined as any instrument or device commonly known as \"manrikigusari\" or \"kusari\", being hexagonal or other geometrically shaped hard weights or hand grips linked by a length or lengths of rope, cord, wire or chain, and any similar instrument or device.\nBladed finger ring\n27. Any finger ring that has one or more blades or sharp protrusions and that are capable of being projected from the surface of the ring.\nMany rings may include decorative bumps or edges in their design. It is important to distinguish these from blades or spikes that are clearly designed and intended to function as weapons.\nNote: Some ring weapons that do not meet the definition of bladed finger ring may still be prohibited if they meet the definition of push dagger (para. 31) or brass knuckle (para. 43).\nDevice with incapacitating electric charge\n28. This category includes any device that is designed to be capable of injuring, immobilizing or incapacitating a person or an animal by discharging an electrical charge produced by means of the amplification or accumulation of the electrical current generated by a battery, where the device is designed or altered so that the electrical charge may be discharged when the device is of a length of less than 480 mm, and any similar device. Examples of these are stun guns, stun flashlights, zap canes, stun batons or other types of electric-shock devices.\nNote: Some devices greater than 480mm in length may be considered prohibited as \"similar devices\".\nNote: An item capable of discharging a dart or other object carrying an electrical current or substance, including the firearm of the design commonly known as the Taser Public Defender and any variant or modified version of it, may meet the definition of a prohibited firearm.\nCross-bows\n29. A cross-bow is a device with a bow and a bowstring mounted on a stock that is designed to propel an arrow, bolt, quarrel, or any similar projectile on a trajectory guided by a barrel or groove and that is capable of causing serious bodily injury or death to a person. The following types of cross-bows are considered to be prohibited weapons:\n- (a) cross-bow for one-handed use : designed or altered to be aimed and fired by the action of one hand, whether or not it has been redesigned or subsequently altered to be aimed and fired by the action of both hands\n- (b) cross-bow 500mm or shorter : having a length not exceeding 500 mm including the stirrup\n\"Constant Companion\" (belt buckle knife)\n30. The device known as the \"Constant Companion\", being a belt containing a blade capable of being withdrawn from the belt, with the buckle of the belt forming a handle for the blade, and any similar device.\nPush-dagger\n31. Any knife commonly known as a \"push dagger\" that is designed in such a fashion that the handle is placed perpendicular to the main cutting edge of the blade (or blades) and any other similar device other than the indigenous \"ulu\" knife. Some decorative or fantasy knives such as the \" Kit Rae Fang of Baelin \" knives may be considered push-daggers .\nDevice shorter than 30 cm with concealed knife blade (e.g., knife comb)\n32. Any device having a length of less than 30 cm and resembling an innocuous object but designed to conceal a knife or blade, including, but not limited to, the device commonly known as the \"knife comb\", being a comb with the handle of the comb forming a handle for the knife, and any similar device. An innocuous object, for the purposes of TI 9898.00.00, is defined as an item that a reasonable person would usually perceive to be harmless, and thus would be surprised to find a weapon or sharp blade concealed within it. In addition to the \"knife-comb\" , other examples of weapons concealed in innocuous objects include penknives, lipstick knives and certain types of necklace knives. Knives contained in credit card-sized cases clearly resembling real credit cards and designed as weapons will also be considered prohibited weapons.\n33. The following generally do not meet the definition of a prohibited weapon, and thus do not fall under TI 9898.00.00 (therefore, are admissible). The misuse of these weapons may nonetheless be punishable under other laws:\n- (a) Sword canes/umbrella daggers more than 30 cm in length : These are swords contained in canes, frequently where the handle of the cane also serves as a handle for the sword which is sheathed inside the cane's/umbrella's shaft\n- (b) Multi-tools/card tools : These are typically credit card-sized plastic cases that contain a number of small functional items such as scissors, a compass, tweezers, etc. These tools will almost always include a small blade or knife that is concealed by the plastic case. They are not designed as weapons but as functional tools\nSpiked wristband\n34. A spiked wristband is a wristband to which a spike or blade is affixed, and any similar device. There are a number of variations on spiked wristbands. In order for a wristband to fall under the prohibited weapon definition, it must first be established that the wristband is in fact a weapon.\n35. Wristbands made from a sturdy or thick material with sharp spikes protruding from the band are considered prohibited weapons.\n36. The following goods generally do not meet the definition of a prohibited weapon, and thus do not fall under TI 9898.00.00. Their misuse may nonetheless be punishable under other laws:\n- (a) wristbands made of a weak material may not be effective as weapons\n- (b) wristbands with dull 'studs' may not be effective as weapons\n- (c) spiked necklaces, ankle bracelets, belts, boots, spiked gloves and gauntlets or any other item of jewellery or clothing to which spikes are affixed\nBlowgun (Yaqua blowgun)\n37. The device commonly known as a \"Yaqua Blowgun\", being a tube or pipe designed for the purpose of shooting arrows or darts by the breath, and any similar device. Blowguns are hollow tubes typically made of wood or plastic with an opening at each end. Darts or arrows are placed in one end, and forced out the other end using the force of the operator's breath. The darts used may be made of metal, plastic or wood, and can occasionally be made with poison tips.\nKiyoga Baton/Steel Cobra\n38. The device commonly known as a \"Kiyoga Baton\" or \"Steel Cobra\" and any similar device consisting of a manually triggered telescoping spring loaded steel whip terminated in a heavy calibre striking tip.\n39. There are two main types of prohibited telescoping/ expandable batons: spring batons and spring-loaded rigid batons.\n40. A spring baton consists of a solid handle, one or more coiled spring body sections, and a solid striking tip or ball at the end furthest from the handle. It is flexible at one or more points and is extended by centrifugal force.\n41. A spring-loaded rigid baton consists of a solid handle, one or more solid body sections, and a solid striking tip or ball at the end furthest from the handle. This type of baton has a button or other trigger that releases a spring, which in turn extends the baton automatically. The baton is rigid when extended.\nException: The following goods generally do not meet the definition of prohibited weapon, and thus do not fall under TI 9898.00.00. Their misuse may nonetheless be punishable under other laws:\n- (a) Centrifugal rigid batons : A baton consisting of a solid handle, one or more solid body sections, and a solid striking tip or ball at the end furthest from the handle. This type of baton usually has no spring or other automatic mechanism, and is deployed through centrifugal force only. It is rigid when extended\n- (b) Collapsible batons (telescopic batons, police-style batons): Batons consisting of sections of different diameter metal or other tubing that nestle inside one another when closed, and through a flick of the wrist extend outwards into a baton, with each section lodging securely inside the adjoining one; no spring is found in the instrument or device\n- (c) Slapjack/blackjack/slappers : A sealed pouch (sometimes leather), beavertail or hourglass shaped, containing weights (e.g., lead)\nMorning star\n42. The device commonly known as a \"Morning Star\" and any similar device consisting of one or more balls of metal or other heavy material studded with spikes and connected to a handle by a length of chain, rope or other flexible material.\nBrass knuckles\n43. The device known as brass knuckles and any similar device consisting of a band of metal with one or more finger holes designed to fit over the fingers of the hand. Generally, the outer edges of the brass knuckle will be undulated in order to deliver the kinetic force of a punch through a smaller and harder contact area. Brass knuckles can be made of any type of metal . Typically, but not exclusively, brass knuckles are made with four finger holes, though there are many variations. An example of such a variation would be \"half knuckles\", that is, a band of metal with only two finger holes.\n44. Brass knuckles can be combined with other weapons such as knives. These \"brass knuckles knives\" consist of two parts: a knife blade, and brass knuckles integrated into the handle. The blade part does not generally possess characteristics that would make it fall under the definition of prohibited weapon. Rather, it is the brass knuckles handle that will usually determine the knife's classification as a prohibited weapon. In order for the knife to be prohibited, the brass knuckles part of the knife must meet the definition of \"brass knuckles\" in the regulations. Therefore, to classify a \"brass knuckles knife\" as prohibited:\n- (a) the handle must be a weapon\n- (b) that weapon must meet the definition of brass knuckles. It is not sufficient for the blade portion of the knife to be designed as a weapon\nException: The following goods generally do not meet the definition of prohibited weapon, and thus do not fall under TI 9898.00.00. Their misuse may nonetheless be punishable under other laws:\n- (a) plastic knuckles do not fall within the definition of \"brass knuckle\"\n- (b) D-guard knives (knives with a hand-guard in the form of a \"D\")\nRestricted weapons\n45. A restricted weapon is any weapon, other than a firearm, that is prescribed to be a restricted weapon. Currently, there are no devices that are prescribed in regulations to be restricted weapons.\nProhibited devices\nGeneral\n46. A prohibited device is:\n- (a) any component or part of a weapon, or any accessory for use with a weapon that is prescribed to be a prohibited device: any device designed for the purpose of discharging cartridges in rapid succession, (e.g., bump stocks) the upper receivers of M16, AR-10, AR-15 and M4 pattern firearms any rifle, shotgun or carbine any stock of the type known as the \"bull pup\" design\n- (b) a handgun barrel that is equal to or less than 105 mm (approximately 4.1 inches) in length, but does not include any such handgun barrel that is prescribed where the handgun barrel is used in international sporting competitions governed by the rules of the International Shooting Sport Federation\n- (c) a device or contrivance designed or intended to muffle or stop the sound or report of a firearm, such as silencers (please note that some silencers attached to airsoft guns may also be deemed prohibited devices if they can be used in real firearms)\n- (d) large-capacity cartridge magazines prescribed by regulation\n- (e) a replica firearm\nNote: The RCMP has determined that devices with certain characteristics being imported as \"solvent traps\" or \"fuel filters\" are considered firearm silencers/suppressors. These are prohibited from entering into Canada as per paragraph 46(c) above. Refer to the RCMP bulletin on Solvent Traps for further information.\nReplica firearms\n47. \"Replica firearm\" is defined as any device that is designed or intended to exactly resemble, or to resemble with near precision, a firearm, that is designed or adapted to discharge a shot, bullet or other projectile at a muzzle velocity exceeding 152.4m per second and at a muzzle energy exceeding 5.7 Joules (i.e. regulated firearm), and that itself is not a firearm, but does not include any such device that is designed or intended to exactly resemble, or to resemble with near precision, an antique firearm.\n48. For a device to be a replica firearm it must meet all three requirements:\n- (a) it cannot be a firearm, meaning it is not capable of discharging a projectile with sufficient energy to cause serious bodily injury or death to a person. If the device is a firearm, then by definition it cannot be a replica firearm (and vice versa)\n- (b) it must resemble exactly, or with near precision, a real existing firearm of an identifiable make and model that is or would be classified as non-restricted, restricted, or prohibited. With respect to visual examination, note that the maximum observing distance is one at which the equivalent make and model of the firearm can be identified. This distance will vary from one firearm make to the next. For example: A Luger pistol has a very distinctive silhouette as compared to other makes and is therefore more readily identified from further away. The examination of the object is something more than casual, but less than detailed. The device does not need to be so close that markings are identifiable\n- (c) it cannot be designed or intended to exactly resemble, or to resemble with near precision, an antique firearm (Refer to paragraph 4(a) of this memorandum)\n49. In addition, there are other material considerations that must be considered when examining a device suspected of being a replica firearm. Amongst them:\n- (a) scale and size\n- (b) shape (whether all major parts from the original firearm are reproduced – even if they do not move)\n50. The following are additional inferences that could be made to suggest a device to be considered a replica firearm. They are not in themselves necessary considerations for a replica firearm determination:\n- (a) weight (whether it does feel realistic in weight or whether it is considered \"too light\")\n- (b) fabrication materials (whether it is fabricated in metal, plastic or any other type of casting). For example: some handguns (e.g., GLOCK pistols) are polymer-framed and/or use other non-metallic composites\n- (c) whether the parts move or are in a \"functioning state\" (e.g., slides moving back and forth, cylinder rotating in a model revolver)\n- (d) colour (e.g., orange tip, pink or blue colours, translucency). Regulated firearms can come in designer colours and/or with painted tips and may even be partially or completely translucent\n51. The following are examples of devices that may be considered replica firearms (however, each device must always be assessed on a case-by-case basis and taking into account all the above-mentioned criteria):\n- (a) Toy guns and starter pistols (blank guns) do not generally qualify as firearms. However, some toy or model guns and starter pistols may be designed with very realistic mechanisms or appearances (e.g., colour, size, scale, translucency) and resembling a regulated make and model of a firearm. In such cases, they may be considered replica firearms even if they are made of plastic, die cast zinc, or other material\n- (b) Airsoft guns and certain types of paintball guns or markers may qualify as a replica firearm, if the muzzle velocity and muzzle energy of the projectile are below the threshold necessary to cause serious bodily harm, and their external features are clearly designed to resemble a specific and readily identifiable make and model of a regulated firearm. For example, to be considered a firearm, within the meaning of section 2 of the CCC , an airsoft gun, firing a .20g 6mm plastic pellet, must have a muzzle velocity in excess of 111.6 meters per second (366 feet per second)\n- Note: In order to determine the velocity of a fully assembled airsoft, the CBSA will only accept manufacturer specifications printed in the instruction manual and/or packaging, or documents provided by the manufacturer stating the airsoft muzzle velocity has been permanently changed from that indicated on the packaging. Additionally, when an airsoft replicates a real firearm and a range in muzzle velocity is provided, which crosses over two classifications, the CBSA will use the highest number quoted by the manufacturer to determine its classification. In other words, when a manufacturer provides a range in fps, such as 350 fps – 390 fps, the item will be classified using 390 fps. In this case it would qualify as a firearm and therefore be admissible, as it falls within the unregulated category. A disassembled airsoft gun (or just a frame or receiver) that is imported without manufacturer specifications is considered to have a muzzle velocity of 0 fps and may therefore be deemed a replica firearm if it resembles the receiver of a regulated firearm.\n- Exception: The following goods generally do not meet the definition of prohibited device, and thus do not fall under TI 9898.00.00 although their misuse may nonetheless be punishable under other laws: (i) an air gun or BB /pellet gun that resembles a real make and model of a firearm may not be a replica firearm if it is an \"unregulated\" firearm (Refer to \"Unregulated\" firearms) (ii) a disabled or deactivated firearm is not a replica firearm as it was originally intended to be a firearm, and not simply to resemble one\n52. With the exception of replica frames and receivers, most parts intended for replica firearms will generally be admissible, subject to other customs requirements such as payment of duties and taxes.\nMagazines\n53. A magazine is a device or container from which ammunition may be fed into the firing chamber of a firearm. This can be an internal or external component of the firearm. For CBSA purposes, any box, body or case of a disassembled magazine will be deemed a magazine, even if at the time of examination it does not contain a follower, spring or floor plate.\nNote: In accordance with the Firearms Act section 37, cartridge magazines (other than prohibited) may be imported by an individual only if, at the time of importation, the individual holds a valid licence and produces that licence to a customs officer. Non-residents who do not have a PAL will need to complete an NRFD .\n54. Section 84(1) of the Criminal Code states that certain cartridge magazines are prescribed by regulations to be prohibited devices. For a detailed list of cartridge magazines that are prescribed to be prohibited devices, see Part 4, Section 3, subsection (1) of the Regulations Prescribing Certain Firearms and Other Weapons, Components and Parts of Weapons, Accessories, Cartridge Magazines, Ammunition and Projectiles as Prohibited or Restricted .\n55. Cartridge magazines are generally limited to five rounds for centre-fire automatic or semi-automatic rifles or shotguns and ten rounds for semi-automatic handguns with certain exemptions for rare and valuable magazines. Additional information can be found in Maximum Permitted Magazine Capacity from the CFP website.\nAlteration or modification of a magazine\n56. A prescribed cartridge magazine that has been altered or re-manufactured so that it is not capable of containing more than five or ten cartridges, as the case may be, of the type for which it was originally designed is not a prohibited device as prescribed by that provision if the modification to the magazine cannot be easily removed and the magazine cannot be easily further altered so that it is capable of containing more than five or ten cartridges, as the case may be.\n57. For the purposes of the above, altering or re-manufacturing a cartridge magazine includes:\n- (a) the indentation of its casing by forging, casting, swaging or impressing\n- (b) in the case of a cartridge magazine with a steel or aluminum casing, the insertion and attachment of a plug, sleeve, rod, pin, flange or similar device, made of steel or aluminum, as the case may be, or of a similar material, to the inner surface of its casing by welding, brazing or any other similar method\n- (c) in the case of a cartridge magazine with a casing made of a material other than steel or aluminum, the attachment of a plug, sleeve, rod, pin, flange or similar device, made of steel or of a material similar to that of the magazine casing, to the inner surface of its casing by welding, brazing or any other similar method or by applying a permanent adhesive substance, such as cement, epoxy or other glue\n58. This is not necessarily an all-exhaustive list and therefore not the only acceptable methods of converting magazines to five or fewer shots capacity for rifles/shotguns or ten or less for handguns.\nInsertion of a rivet\n59. The permanent installation of a rivet (which is considered to be sufficiently permanent if it requires a tool to remove) through the casing of the magazine to prevent the magazine follower from moving past the rivet, and therefore not permitting the insertion of more than five/ten rounds of ammunition into the magazine is considered an acceptable form of modification. If properly tooled and/or modified in a workmanlike manner, the insertion of a \"pop\" rivet can be an acceptable way of limiting an otherwise overcapacity magazine. A proper rivet is similar to a \"pin\" to satisfy the requirements of Part 4, Section 5 of the Regulations Prescribing Certain Firearms and Other Weapons, Components and Parts of Weapons, Accessories, Cartridge Magazines, Ammunition and Projectiles as Prohibited or Restricted concerning the limits of magazine size, and therefore will be accepted for CBSA purposes.\n60. In order for the rivet to be acceptable, it should generally:\n- (a) be substantial in nature and of substantial strength, it would require the use of a tool to remove it and not be removable by hand\n- (b) fit tightly and not be loose\n- (c) securely block the follower from going down and actually limit the magazine to legal capacity\n- (d) not be readily removable (i.e., does not fall out when the magazine is handled or operated repeatedly)\n61. All additions or modifications to the magazine must be completed prior to its importation into Canada.\nAmmunition\nGeneral\n62. Individuals may not import prohibited ammunition. A firearms licence is required for the importation by an individual of ammunition that is not prohibited ammunition. Non-residents who do not have a PAL will need to complete an NRFD to import ammunition other than prohibited ammunition.\nNote: The following information regarding ammunition has been compiled for ease of reference. Please refer to Memorandum D19-6-1: Import, Export and in Transit Requirements of the Explosives Act and Regulations for more information .\n63. Ammunition means a cartridge containing a projectile designed to be discharged from a firearm and, without restricting the generality of the foregoing, includes a caseless cartridge and a shot shell. The importation of certain types of ammunition is prohibited (Refer to \"Prohibited Ammunition\" below).\n64. Restrictions on the importation of hollow point handgun ammunition no longer apply. Hollow point ammunition for all types of firearms is now admissible.\nProhibited ammunition\n65. Prohibited ammunition refers to any ammunition, round, cartridge, or projectile of any kind, that is prescribed to be prohibited in the Regulations Prescribing Certain Firearms and Other Weapons, Components and Parts of Weapons, Accessories, Cartridge Magazines, Ammunition and Projectiles as Prohibited or Restricted .\nCurrently, there are four types of prohibited ammunition:\n- (a) any cartridge that is capable of being discharged from a commonly available semi-automatic handgun or revolver and that is manufactured or assembled with a projectile that is designed, manufactured, or altered so as to be capable of penetrating body armour , including KTW , THV and 5.7 x 28 mm P-90 cartridges (the latter applies only to Military SS .90 and SS .190 types of cartridges)\n- (b) any projectile that is designed, manufactured, or altered to ignite on impact , where the projectile is designed for use in or in conjunction with a cartridge and does not exceed 15 mm in diameter\n- (c) any projectile that is designed, manufactured, or altered to explode on impact , where the projectile is designed for use in or in conjunction with a cartridge and does not exceed 15 mm in diameter\n- (d) any cartridge that is capable of being discharged from a shotgun and that contains projectiles known as \" fléchettes \" or any similar projectiles. Fléchettes are small, fin-stabilized darts or arrows\n66. Any other projectile for ammunition that does not meet the prohibition criteria of paragraphs (b) and (c) above does not require an import permit from GAC .\nNote: Other provisions of the Explosives Act may regulate any other type of ammunition not listed above. Please refer to Memorandum D19-6-1 : Import, Export and in Transit Requirements of the Explosives Act and Regulations .\nOther military goods\n67. Other military goods include both goods specifically designed or subsequently modified for military use, such as large calibre armaments, grenade and rocket launchers, high explosive engines or any other war machine. Military goods are listed in the \" Import Control List \" and the \" Export Control List \" under the EIPA .\nImport and export procedures\nImportation\n68. In accordance with Bill C-21, an import permit issued by Global Affairs Canada (GAC) is required for the importation of newly acquired restricted handguns. The importation of other types of non-restricted and restricted firearms is currently exempt from the import permit requirements under the EIPA .\n69. In order to bring a firearm into Canada, the foreign country from where the firearm is being exported may require an International Import Certificate ( IIC ) from GAC . An IIC is an end-use document that formally recognizes that the Government of Canada is aware of, and has no immediate objections to, the proposed import of specific goods to Canada by the stated importer, for the stated end-use and end-user . The IIC is issued to Canadian applicants, who in turn provide a copy to their foreign supplier(s), who use the IIC to obtain a foreign export permit.\n70. Both residents and non-residents must be at least 18 years old to import any firearm. Holders of a Minor's Licence cannot import firearms by themselves.\n71. All importations must conform to the safe transportation requirements, please see the section on transportation below for more information.\n72. Licences, permits and authorizations, must be in their original form. Reproductions and/or photocopies of these documents will not be accepted. The only exception is in the case of registration certificates, where a copy is acceptable.\n73. Please note that foreign \"concealed carry authorization and/or permits\" do not permit their holders to carry concealed firearms or weapons into or through Canada.\n74. Appendix B contains a simplified table of import document requirements for all types of importers included below.\nImportation of firearms\n75. Licensing and ATT\n- The ATT is a condition of a PAL for certain situations, notably transportation of restricted firearms and/or prohibited firearms to a port of entry/exit, for the purpose of importation and exportation (residents only)\n- A paper ATT will be required at the time of importation, for restricted and prohibited firearms, moving to and from a Canadian port of entry for individuals who hold a valid firearms licence\n- Non-residents must provide a paper ATT to import restricted firearms\n76. Those residents who arrive in Canada that have not acquired a PAL who are attempting to import a newly acquired firearm do not have the option of having the firearm held by CBSA . No 14 day holding period will be granted. The importer may choose to abandon the goods to the Crown, or to export the firearm.\nNon-restricted firearms\nPersonal importations by residents - re-importation of firearms\n77. Residents may re-import non-restricted firearms into Canada or may move them in transit through Canada if they present a valid PAL authorizing possession of that class of firearm.\nNote: A BSF407 Identification of Articles for Temporary Exportation form listing the firearm is recommended to show that it has not been purchased outside of Canada. The BSF407 form may also be used for firearms that were purchased outside of Canada and previously imported into Canada.\nPersonal importation by residents of newly acquired firearms\n78. Residents may import newly acquired non-restricted firearms into Canada or may move them in transit through Canada if they present a valid PAL authorizing the possession of a non-restricted firearm.\n79. It is not necessary for Canadian residents to demonstrate a valid purpose in order to import a non-restricted firearm.\nNote: Quebec Residents: For information purposes only: The Firearms Registration Act came into force on January 29, 2018 in the province of Quebec. All Quebec residents who own non-restricted firearms must register these firearms. The owners of non-restricted firearms are responsible for registering such firearms with the Service d'immatriculation des armes à feu ( SIAF ) du Québec, even if the firearms were already registered in the former Canadian Firearms Registry . The CBSA will not require presentation of Quebec non-restricted registration certificates upon entry into Canada.\nPersonal importations by settlers, temporary or former residents\n80. Settlers, temporary or former residents may import non-restricted firearms as part of their effects if they present a valid PAL authorizing possession of that class of firearm.\n81. If the settler, temporary or former resident does not have a licence for the non-restricted firearm, they may:\n- (a) complete a NRFD / RCMP 5589 and, if applicable, a Non-resident Firearm Declaration Continuation Sheet ( RCMP 5590)\n- (b) pay the confirmation fee\n- (c) have the form confirmed by the border services officer. The form will be valid for 60 days and allow the individual time to apply for a licence\nPersonal importations by non-residents\n82. Unlike Canadian residents, non-residents importing non-restricted firearms will always need to have a valid purpose for importing. Valid purposes can include (but are not limited to) the following:\n- (a) hunting during the applicable hunting season\n- (b) use in competitions\n- (c) repair\n- (d) in transit movement (i.e., moving in the most direct route possible from point A to point B, through Canada)\n- (e) protection against wildlife in remote areas\n83. A Border Services Officer must be satisfied that the circumstances warrant the firearm being imported. Non-residents who are proceeding to a Canadian national park should be advised that many national parks do not allow firearms . In addition, non-residents under 18 years of age are not permitted to transfer their firearm to an adult to ensure its importation. Please note that only non-restricted firearms can be used for hunting purposes and protection against wildlife in remote areas. Use of firearms for personal protection or protection of property is not deemed a valid purpose to import firearms into Canada.\nNon-resident with a Canadian firearms licence\n84. Non-residents may import non-restricted firearms into Canada or may move them in transit through Canada if they:\n- (a) have a valid purpose for importing the firearms\n- (b) have a valid PAL authorizing possession of that class of firearm\nNon-resident without a Canadian firearms licence\n85. If the non-resident does not have a licence, they must:\n- (a) have a valid purpose for importing the firearm(s)\n- (b) complete a NRFD form RCMP 5589 and, if applicable, a Non-resident Firearm RCMP 5590\n- (c) pay the confirmation fee\n- (d) have the NRFD confirmed by the Border Services Officer\n86. Once confirmed, the NRFD acts as a temporary licence for the non-resident for the firearm(s) listed.\nNote: The confirmation fee is valid for 60 days from the date of payment and covers all firearms on the declaration. On any subsequent importation within the 60 day period of the same non-restricted firearm(s), the border services officer will match the firearm(s) to the original NRFD , but no additional fee is payable.\nNote: In certain situations, such as a trip cancellation, a non-resident may request a refund. NRFD refund requests must be mailed to the following address:\nCanadian Firearms Program Royal Canadian Mounted Police Headquarters 73 Leiken Dr. Ottawa, Ontario K1A 0R2\nTo be considered for approval, refund requests must include all of the following items:\n- (a) a legible copy (photocopies acceptable) of your NRFD Form RCMP 5589\n- (b) a legible copy of the general receipt that is issued when the NRFD is completed\n- (c) specific details to warrant the request\n- (d) if the original NRFD was paid with a credit card, a credit card number and expiry date relating to the original payment must be provided with the refund request\n- (e) the mailing address for the refund\nNote: Refunds are not processed by the CBSA .\nRestricted firearms\nPersonal importations by residents – re-importation of firearms\n87. Re-importation of firearms – Residents may re-import restricted firearms into Canada or may move them in transit through Canada if they present:\n- (a) a valid PAL authorizing possession of that class of firearm\n- (b) a valid registration certificate for the firearm\n- (c) a valid ATT\n88. If the resident does not present all of the documents listed above they have the option of exporting or abandoning the firearm, or of having it held by the CBSA . The CBSA may hold the firearm for 14 days on a BSF241, Non-monetary General Receipt while the resident satisfies the outstanding documentation requirements. If, after 14 days the resident is unable to satisfy the outstanding documentation requirements, the firearm will become forfeit and the port is authorized to dispose of the firearm(s) by approved means. Within this time, the importer will be able to:\n- (a) export the firearm under CBSA supervision\n- (b) abandon the firearm to the Crown\n- (c) obtain the applicable permits, authorization, or certificates and present them to the CBSA to obtain release of the goods\nNote: A BSF407 Identification of Articles for Temporary Exportation form listing the firearm is not sufficient documentation for re-importation.\nPersonal importation by residents – newly acquired firearms\n89. Residents may import newly acquired restricted firearms into Canada or may move them in transit through Canada if they present:\n- (a) a valid PAL authorizing the possession of a restricted firearm\n- (b) a valid registration certificate for the firearm. The resident should arrange with the CFP to have the firearm registered prior to arriving at the CBSA port office\n- (c) a valid ATT\n- (d) a GAC import permit is required for newly acquired restricted handguns only\n90. If the resident does not have a registration certificate for the restricted firearm they wish to import, they have the option of exporting or abandoning the firearm, or of having it held by the CBSA . The CBSA may hold the firearm for 14 days on a BSF241, Non-monetary General Receipt while the resident satisfies the outstanding documentation requirements. The resident should be advised to complete an Application to Register Firearms (for Individuals) ( RCMP 5624, available on the CFP Web site) in order to receive a registration certificate. The resident may contact the CFP at 1-800-731-4000 for additional information. Residents must make bona fide efforts to obtain the missing documentation as quickly as possible. Storage charges may apply in such circumstances.\n91. If, after 14 days the resident is unable to satisfy the outstanding documentation requirements, the firearm will become forfeit and the port is authorized to dispose of the firearm(s) by approved means. Within this time, the importer will be able to:\n- (a) export the firearm under CBSA supervision\n- (b) abandon the firearm to the Crown\n- (c) obtain the applicable permits, authorization, or certificates and present them to the CBSA to obtain release of the goods\n92. Those residents who arrive in Canada without a PAL who are attempting to import a newly acquired firearm do not have the option of having the firearm held by CBSA . No 14 day holding period will be granted. The importer may choose to abandon the goods to the Crown, or to export the firearm.\n93. It is not necessary for Canadian residents to demonstrate a valid purpose in order to import a restricted firearm.\n94. Form B15, Casual Goods Accounting Document must show the PAL and provide a complete description of the firearm, including make, model, and serial number.\nPersonal importations by settlers, temporary or former residents\n95. Settlers, temporary or former residents may import restricted firearms as part of their effects if they present:\n- (a) a valid PAL authorizing possession of that class of firearm\n- (b) a valid registration certificate for the firearm\n- (c) a valid ATT\n96. If the settler, temporary or former resident does not have a licence, registration certificate or ATT for the restricted firearm(s), they may:\n- (a) obtain an ATT from the CFO of the province in which they present themselves or where they are to reside\n- (b) complete a NRFD / RCMP 5589 and, if applicable, a RCMP 5590\n- (c) pay the confirmation fee\n- (d) have the form confirmed for 60 days by the Border Services Officer\n97. If the settler, former or temporary resident arrives outside of CFP business hours (i.e., 9 am-5 pm Monday to Friday), the settler, former or temporary resident is to be advised to complete the NRFD and pay the confirmation fee. The CBSA may then hold the firearm for 14 days on a BSF241 form while the settler, former or temporary resident obtains an ATT . If, after 14 days the resident is unable to satisfy the outstanding documentation requirements, the firearm will become forfeit and the port is authorized to dispose of the firearm(s) by approved means. The settler, former or temporary resident may contact the CFP at 1-800-731-4000 for additional information. Settlers, former or temporary residents must make bona fide efforts to obtain the ATT as quickly as possible. Storage and transportation charges may apply in such circumstances. Within this time, the importer will be able to:\n- (a) export the firearm under CBSA supervision\n- (b) abandon the firearm to the Crown\n- (c) obtain the applicable permits, authorization, or certificates and present them to the CBSA to obtain release of the goods\n98. Once the ATT has been obtained the firearm(s) may be shipped to the settler, former or temporary resident by using the most secure means of transmission offered by Canada Post that includes the requirement to obtain a signature on delivery, with the white copy of the confirmed NRFD and a copy of the ATT .\nPersonal importations by non-residents – Licensed\n99. Non-residents may import restricted firearms into Canada or may move them in transit through Canada if they have:\n- (a) a valid purpose for importing the firearms\n- (b) a valid PAL authorizing possession of that class of firearm\n- (c) a valid registration certificate for the firearm\n- (d) a valid ATT\n100. If the non-resident does not have all of the documentation listed above for the restricted firearm(s) they wish to import, they must:\n- (a) complete a NRFD / RCMP 5589 and, if applicable, a RCMP 5590\n- (b) pay the confirmation fee\n- (c) have the form confirmed by the border services officer for either: the length of the ATT ; or, 60 days, whichever is shorter\n- Once confirmed, in this case, the NRFD / RCMP 5589 acts as a temporary registration for the firearm(s) listed.\nNote: The confirmation fee is valid for 60 days from the date of payment and covers all firearms on the declaration. On any subsequent importation within the 60 day period of the same restricted firearm(s), the border services officer will match the firearm(s) to the original NRFD and check the validity of the ATT , but no additional fee is payable. If the non-resident does not have the ATT , CBSA may hold the firearm for 14 days while the non-resident satisfies the outstanding documentation requirements. If, after 14 days the resident is unable to satisfy the outstanding documentation requirements, the firearm will become forfeit and the port is authorized to dispose of the firearm(s) by approved means. Non-residents must make bona fide efforts to obtain the missing documentation as quickly as possible. Storage and transportation charges may apply. Within this time, the importer will be able to:\n- (a) export the firearm under CBSA supervision\n- (b) abandon the firearm to the Crown\n- (c) obtain the applicable permits, authorization, or certificates and present them to the CBSA to obtain release of the goods\nProhibited firearms\nPersonal importations by residents re-importation of firearms\n101. Residents and former residents are only permitted to import a prohibited firearm if it was previously exported on a temporary basis.\nThey must meet the following requirements:\n- (a) they properly exported the firearm(s) (i.e., presented a temporary export permit to the CBSA upon exportation)\n- (b) present a valid import permit from GAC for that firearm\n- (c) present a valid PAL authorizing possession of that class of firearm\n- (d) present a valid registration certificate for the firearm\n- (e) present a valid ATT\n102. If the resident does not meet all the requirements listed above they have the option of exporting or abandoning the firearm, or of having it held by the CBSA . The CBSA may hold the firearm for 14 days on a BSF241, Non-monetary General Receipt form while the resident satisfies the outstanding documentation requirements. If, after 14 days the resident is unable to satisfy the outstanding documentation requirements, the firearm will become forfeit and the port is authorized to dispose of the firearm(s) by approved means. Storage and transportation charges may apply. Within this time, the importer will be able to:\n- (a) export the firearm under CBSA supervision\n- (b) abandon the firearm to the Crown\n- (c) obtain the applicable permits, authorization, or certificates and present them to the CBSA to obtain release of the goods\nNote: A BSF407, Identification of Articles for Temporary Exportation form, listing the firearm, is not sufficient documentation for re-importation .\nPersonal importation by residents – newly acquired firearms\n103. Residents may not import newly acquired prohibited firearms into Canada or move them in transit through Canada.\nPersonal importations by non-residents\n104. Non-residents may not import prohibited firearms. This includes movements in transit through Canada.\nPersonal importations by settlers and temporary residents\n105. Settlers and temporary residents may not import prohibited firearms as part of their effects.\nPersonal importations by former residents\n106. Former residents may import prohibited firearms as part of their effects if they:\n- (a) have been in continuous legal ownership of the firearm(s) since they left Canada\n- (b) properly exported the firearm(s) (i.e., presented a temporary export permit from GAC to the CBSA upon exportation)\n- (c) present a valid PAL authorizing possession of that class of firearm\n- (d) present a valid registration certificate for the firearm\n- (e) present an import permit for the firearm(s)\n- (f) present a valid ATT from the CFO of the province in which they present themselves or where they are to reside\n107. If the former resident does not meet all the requirements listed above they have the option of either exporting or abandoning the firearm to the CBSA .\n\"Unregulated\" and deactivated firearms (including antique firearms)\n\"Unregulated\" firearms\n108. Residents, non-residents, businesses and public officers may all import \"unregulated\" firearms. No firearms licences, authorizations, permits or registration certificates are required. In the case of antique firearms, they must comply with safe transportation, handling and transportation requirements.\nDeactivated firearms\n109. In the case of a firearm that has been deactivated outside Canada, that firearm will be treated as an \"active firearm\" (one that is not deactivated) until it is in Canada and the Registrar of Firearms confirms the deactivation status. Thus, to import such a firearm, the importer will need a valid licence allowing the importer to import that class of firearm and they will need a registration certificate for the firearm, and in the case of a prohibited firearm, an import permit. Once the Registrar of Firearms has confirmed that the firearm modification meets Canadian deactivation standards, the firearm may be de-registered.\nFirearm Components\n110. For the importation of frames or receivers, the requirements are the same as for the importation of the firearm for which the frame/receiver was designed (see definitions of firearm and receiver). Border services officers will also ensure that the firearm components are not prohibited devices in themselves (see \"Prohibited Devices\").\nNote: Receiver blanks are considered to be regulated firearms if they are manufactured to become regulated firearm receivers. The requirements are the same as for the importation of the firearm for which the receiver blank was designed.\nNote: In accordance with the Firearms Act controlled firearm parts (barrels for firearms, slides for handguns and any other prescribed part) may be imported by an individual only if, at the time of importation, the importer holds a valid licence and produces that licence to a customs officer.\n111. The importation of parts for prohibited firearms is controlled by the EIPA . An import permit may be required for such goods. If a component or part is declared, but the correct authorizations, licences, or permits are not available, then the parts are prohibited from entering Canada. More information on the import permit requirements for prohibited firearms parts may be obtained by contacting GAC .\nPersonal importations by residents and former residents\n112. Residents may re-import components or parts designed exclusively for use in the manufacture of or assembly into automatic firearms and may import such parts newly acquired outside of Canada, as long the person presents:\n- (a) a valid PAL authorizing possession of that type of prohibited firearm for which the part is designed\n- (b) an import permit for the component(s) or part(s) and a temporary export permit issued by GAC\nPersonal importations by non-residents, settlers or temporary residents\n113. Non-residents, settlers or temporary residents may not import components or parts designed exclusively for use in the manufacture of or assembly into automatic firearms.\nOther modalities for importing firearms\nCommercial (and other types of) importations\nNon-restricted firearms\n114. Businesses may import non-restricted firearms if they have a valid FBL . The licence describes the activities the business may conduct regarding non-restricted firearms (e.g., importation, possession, sale, display, storage). A business might also need a carrier licence if it is engaged in the transportation of firearms and the FBL does not specify transportation of non-restricted firearms (Refer to \"Transportation\" section). Additional information on commercial importations can be found in the CBSA Memorandum D17-1-4: Release of Commercial Goods .\n115. Businesses not carrying on a business in Canada may ship non-restricted firearms in transit through Canada. In this case, no FBL is required.\nNote: Public officers acting in the course of their duties, and individuals acting on behalf of and under the authority of a domestic police force, the Canadian Armed Forces, a visiting force, or of a federal or provincial government department may import non-restricted firearms, or move them in transit through Canada. Firearms licences, authorizations, permits or registration certificates are not required.\n116. FBLs are only issued to businesses that carry on business, and have a place of business, in Canada. The importer of record must have a FBL in the name of the business, which outlines their permitted activities. Non-resident businesses cannot import regulated goods and cannot provide the FBL of the consignee to import regulated goods into Canada.\nRestricted firearms\n117. The same requirements as for non-restricted firearms also apply to the importation of restricted firearms by businesses and other types of importers (Government, military, police, etc.). Border Services Officers will ensure that, in the case of commercial importations, the FBL indicates the business in question is allowed to import restricted firearms.\nNote: Newly acquired restricted handguns require an import permit from GAC .\nProhibited firearms\n118. The same requirements as for restricted and non-restricted firearms also apply to the importation of prohibited firearms by businesses and other types of importers (Government, military, police, etc.). However, Border Services Officers will ensure that, in the case of commercial importations, the FBL indicates the business in question is allowed to import prohibited firearms.\n119. The importation of prohibited firearms is also controlled by the EIPA . An import permit will thus be required for such goods. If a prohibited firearm is declared, but falls within TI 9898.00.00 because the correct authorizations, licences, or permits are not available, then the prohibited firearms are prohibited from entering Canada. More information on the import permit requirements for prohibited firearms may be obtained by contacting GAC .\nFirearm Components\n120. Businesses may import components or parts designed exclusively for use in the manufacture of or assembly into automatic firearms, as long they present:\n- (a) a valid FBL specifically permitting the importation of prohibited firearms\n- (b) an import permit for the component(s) or part(s)\nCANPASS\n121. Under the terms and conditions of the CANPASS Private Air, CANPASS Corporate Air and NEXUS programs, authorization holders may import non-restricted firearms provided they are declared in advance to the CBSA and meet all import and documentation requirements as per above. Restricted and prohibited firearms cannot be imported under the terms and conditions of any CANPASS program or NEXUS.\nForeign law enforcement officers\n122. Section 97 of the Firearms Act provides the Governor in Council and, to a more limited extent, a federal minister with the power to exempt non-residents from the application of any of the provisions of the Firearms Act , or regulations, or certain provisions of the Criminal Code of Canada (including the import requirements under the Customs Act , the Firearms Act , etc.).\n123. Canadian law enforcement agencies may designate or appoint foreign law enforcement officers on official duty as supernumerary or special constables of their force for the duration of their stay in Canada. This is common when foreign law enforcement officers come to Canada for training purposes, tactical or shooting competitions, or joint force operations. When this status is provided to a foreign law enforcement officer, the officer takes on the role of a peace officer for the Canadian agency.\n124. The law enforcement agency must contact an authorizing Canadian agent for supernumerary or special constables to request this status for foreign law enforcement officers. Please refer to Appendix C for authorizing Canadian agents for each province or territory.\n125. Upon arrival at a CBSA port, the officer must produce a duly authorized letter or certificate from the Canadian law enforcement agency indicating:\n- (a) the officer's name\n- (b) destination in Canada\n- (c) date of departure\n- (d) specifics of the firearm\n- (e) under what Canadian agency's authority the firearm is being imported\n126. The letter or certificate permits the foreign enforcement officer to enter Canada with the service firearm only for the time specified on the documentation.\n127. Canadian law enforcement agencies will not grant this status to foreign enforcement officers coming to Canada for parades or ceremonies.\nNote: US bail enforcement agents or fugitive recovery agents (also known as \"bounty hunters\") are not considered law enforcement officers and cannot undertake their activities here, as such institutions do not exist in Canada.\nForeign officials escorting visiting dignitaries\n128. Under very special circumstances, the Commissioner of the RCMP may issue a Certificate of Appointment to named visiting foreign dignitaries and accompanying security officers, appointing them as supernumerary special constables for a specified period. This appointment grants them the power to act as peace officers in Canada, while under the supervision of the RCMP . This appointment provides them with consent to carry their firearm while in active performance of their duties, and the following requirements must be met:\n- (a) notification must be provided to the CBSA at the point of arrival\n- (b) the foreign dignitary or security officer has to be met by the RCMP in the CBSA area\n- (c) the individual must have a copy of the certificate of appointment in his or her possession; or the certificate of appointment must be presented by the RCMP at that time\n- (d) the individual must remain under RCMP direction\n129. In those instances where no such designation is applicable, the RCMP will arrange to meet the entourage and take possession of the firearms and/or weapons where prior notification has been received concerning the visit. Where no notification has been received by the RCMP , the CBSA will follow regular procedures for handling non-restricted , restricted or prohibited firearms and/or weapons imported by non-residents.\nCanadian law enforcement officers\n130. In the case of Canadian law enforcement officers (such as police officers) importing firearms, the firearm in question may be imported only when it is being acquired during the function of that person's duties or employment. The officer must have a letter of authorization from the chief of the agency in question stating that the firearm(s) is being transported directly to the agency involved. If the officer does not possess the necessary documentation proving their status as public officer and the letter of authorization, they must be processed as an individual resident importing firearm(s).\n131. Firearms that are being shipped to a law enforcement agency may be released only to an authorized member of that agency, the importer in question, or a licensed carrier. There must be a separate purchase order or letter of authorization from the agency for each shipment. In addition one of the following requirements must be met before the CBSA can release the goods:\n- (a) If the goods are released to an authorized member of the agency importing the goods, a letter of authorization from the chief of the agency or equivalent must be presented to CBSA identifying the person as an employee of that particular agency and indicating that the firearms are being transported for and being delivered directly to the agency in question\n- (b) If the goods are released directly to the importer acting on behalf of the agency, a copy of a purchase order or a letter of authorization from the agency must be presented to the CBSA\n- (c) If the goods are released to a licensed carrier, a written authorization from the CFO naming the carrier involved and a copy of the purchase order or a letter of authorization from the agency importing the goods must be presented to the CBSA\nArmoured vehicle guards\n132. All armoured vehicle guard employees entering Canada with a firearm will require a Canadian PAL and an approved ATC from the CFO of the provinces/territories they are entering and/or transiting. The firearms must be registered with the armoured vehicle business licence. These conditions are the same whether the employee is a resident or non-resident .\n133. An armoured vehicle business should contact the CFO of each jurisdiction they expect their employees to enter/transit through since each CFO determines the ATC issuing requirements in accordance with the Firearms Act and the Authorizations to Carry Restricted Firearms and Certain Handguns Regulations . ATC requirements can differ across jurisdictions.\nCanadian Armed Forces\n134. The Firearms Act and the EIPA do not apply to the Canadian Armed Forces. However, in order to import firearms and weapons on behalf of another country, the Canadian Armed Forces must obtain import permits from GAC .\n135. The following conditions must be met before the goods are released by the CBSA . There must be a separate purchase order or letter of authorization from a Department of National Defence (DND) commanding officer for each shipment. In addition one of the following requirements must be met before CBSA can release the goods:\n- (a) If the goods are released to a member of the Canadian Armed Forces, a letter of authorization from a DND commanding officer must be presented to the CBSA identifying the person as an employee of the Canadian Armed Forces and indicating that the firearms are being transported for and being delivered directly to the Canadian Armed Forces\n- (b) If the goods are released directly to the importer acting on behalf of the Canadian Armed Forces, a copy of a purchase order or a letter of authorization from a DND commanding officer must be presented to the CBSA indicating that the goods must be delivered directly to the Canadian Armed Forces\n- (c) If the goods are released to a licensed carrier, a copy of the purchase order or a letter of authorization must be presented to the CBSA\n136. In the case of Canadian Armed Forces personnel importing firearms or weapons on their own, the importation must be for official military business and the person in question must present proper travel orders and a letter of authorization from his or her DND commanding officer. The goods must be transported directly to a Canadian Armed Forces premises.\n137. Military personnel of the Canadian Armed Forces returning from overseas missions are not allowed to bring in unlawfully acquired firearms, weapons, or any other similar device for personal purposes, such as war trophies, personal memorabilia, field souvenirs, etc.\nVisiting forces\n138. A member of a visiting armed force must be travelling on official military business with military travel orders and have authorized identification and written authorization to transport from his or her commanding officer stating that the firearm or weapon will be transported directly to the base of the visiting forces member. Persons who cannot substantiate their status as a visiting force must be treated as non-residents and, if they are in possession of a non-restricted or restricted firearm, they will be required to possess all the appropriate documentation ( NRFD , licensing, registration, ATT , etc.).\nSpecial rules regulating the importation of firearms by museums\n139. Museums, like businesses, may import firearms, weapons and other goods regulated under the Firearms Act of the class(es) listed on their FBL .\n140. Museums that import firearms, weapons and other regulated goods must present:\n- (a) their FBL ; and if applicable\n- (b) an import permit\n141. A shipment of firearms and goods that is regulated under the Firearms Act and imported by or on behalf of a museum may only be released by the CBSA to an authorized employee of the museum or to a licensed carrier.\n142. The authorized employee must present to the CBSA the letter signed by the director of the museum identifying the person as an employee of that particular museum.\nImportation of prohibited weapons and prohibited devices\nPersonal importations by residents, non-residents , settlers, temporary and former residents\n143. Residents, non-residents, settlers, temporary and former residents may not import prohibited weapons or devices.\nCommercial importations\n144. Businesses cannot import prohibited weapons or devices, unless the business in question possesses a valid FBL that allows their importation.\n145. For example: a replica firearm, which is a prohibited device under the Criminal Code of Canada, the Firearms Act and TI 9898.00.00, may lawfully be imported into Canada if the importer possesses the required FBL issued by a CFO that indicates that the named business may import prohibited devices for prescribed purposes (e.g., the use of replica firearms as props in the making of a motion picture, television, or theatrical productions). Prohibited weapons and certain prohibited devices (such as replica firearms) do not fall under the \" Import Control List \" of the EIPA . Thus, no import permits from GAC are required to import them (do not confuse the latter with the above-mentioned FBL which is required).\nImportations by public officers\n146. Public officers acting in the course of their duties, and individuals acting on behalf of and under the authority of a domestic police force, the Canadian Armed Forces, a visiting force, or of a federal or provincial department may import prohibited weapons or devices, or move them in transit through Canada. Their importation must be for official business. Firearms licences, authorizations, permits or registration certificates are not required, but proof of official status and approval from the public officer's superior(s) must be confirmed. Public officers or other such individuals cannot import prohibited weapons or devices by mail.\nImportation of ammunition\n147. For comprehensive information on ammunition and explosives permit requirements, see Memorandum D19-6-1 : Import, Export and in Transit Requirements of the Explosives Act and Regulations .\nPersonal importations by residents\n148. Residents may import certain quantities of ammunition. An Explosives Import Permit issued by Natural Resources Canada (NRCan) is not required for the quantities listed below if the ammunition is imported with the person importing it and if it's for private use and not for commercial purposes.\nMaximum allowable quantities of ammunition a person may import for private use Item Explosive Quantity 1 Model rocket motors that have a maximum total impulse of 80 newton-seconds ( NFPA alpha designations A to E, as indicated on the motor or its packaging) 6 2 Avalanche airbag systems 3 3 Small arms cartridges — imported or exported 5 000 4 Small arms cartridges — transported in transit 50 000 5 Percussion caps (primers) for small arms cartridges — imported or exported 5 000 6 Percussion caps (primers) for small arms cartridges — transported in transit 50 000 7 Empty primed small arms cartridge cases — imported or exported 5 000 8 Empty primed small arms cartridge cases — transported in transit 50 000 9 Black powder and hazard category PE 1 black powder substitutes 8 kg, in containers of 500 g or less 10 Smokeless powder and hazard category PE 3 black powder substitutes 8 kg, in containers of 4 kg or less\nNotes:\n- (i) Inert / dummy articles and substances (empty of all explosives) are not regulated under the Explosives Act\n- (ii) Presentation of a Canadian Firearms Licence is necessary to import ammunition\n- (iii) Individuals 18 years of age and over may claim the above exemptions\n- (iv) The word \"and\", is used to denote that an importer, exporter, or person shipping in transit may import, export, ship in transit any or all of the explosives in the table in a single shipment. The word \"and\" does not feature in the Explosive Regulations, 2013 , but is added here for clarification purposes\n- (v) Certain types of ammunition are referred to as being \"caseless\" since they do not have a cartridge. This type of ammunition requires an import, export or in transit permit from NRCan\n- (vi) Only pyrotechnic distress signals and life-saving devices (for example, signals, flares and parachute release devices) that are for the use in the same aircraft, vessel, train or vehicles (already part of its safety equipment) may be imported, exported or shipped in transit without an explosives import permit. If they are imported, exported, shipped in transit for future installation / use in other aircraft, vessel, train or vehicle they will require an explosives import, export, or in transit permit issued by NRCan\n- (vii) Goods for \"commercial purposes\" means commercial goods imported into Canada for sale or any commercial, industrial, occupational, institutional or other like use\n149. An Explosives In Transit Permit, issued by NRCan , is required for all in-transit shipments of ammunition for quantities above those listed in paragraph 148.\nPersonal importations by non-residents\n150. Non-residents may import certain quantities of ammunition. As outlined in Memorandum D2-1-1 : Temporary Importation of Baggage and Conveyances by Non-residents , a non-resident may temporarily import under TI 9803.00.00, duty- and tax- free:\n- (a) 200 rounds of ammunition\n- (b) 1,500 rounds of ammunition, if the ammunition is for his or her own use at a competition under the auspices of a recognized Canadian shooting or rifle association. The non-resident must prove that he or she is attending a competition, and that the competition is at an approved range (this information can be determined if the range is listed in official directories)\n151. Non-residents, who import more than the duty-free allowance of ammunition, as outlined in paragraph 150, but not more than the limits listed in paragraph 148, must pay duty and taxes on the excess amount of ammunition.\n152. Non-residents may import certain quantities of ammunition. An Explosives Importation Permit issued by NRCan is not required for the quantities listed in Paragraph 148 if the ammunition is imported for private use and not for sale.\n153. Non-residents may move ammunition in transit through Canada.\n154. A single shipment may consist of safety cartridges, primers, gunpowder, etc., up to the quantities listed above.\n155. Caps for toy guns may be imported for private use or sale without an Explosives Importation Permit when packed with individual novelties, other than toy guns, and imported in a quantity of not more than 50 per package.\n156. Both residents and non-residents importing ammunition must comply with the Storage, Display, Transportation and Handling of Firearms by Individuals Regulations .\nCommercial and other types of importations\n157. The commercial importation of ammunition requires a single use import permit or an annual import permit from NRCan’s Explosives Regulatory Division. Commercial importations of ammunition that are prohibited by an Order in Council require a single use import permit or an annual import permit from NRCan, a valid FBL and an import permit from GAC .\n158. Businesses importing prohibited ammunition must comply with the Storage, Display and Transportation of Firearms and Other Weapons by Businesses Regulations .\nImportations by public officers\n159. In the case of public officers acting in the course of their duties, and individuals acting on behalf of and under the authority of a domestic police force, the Canadian Armed Forces, a visiting force, or of a federal or provincial department, may import ammunition or move it in transit through Canada. The importation must be for official business. Firearms licences, authorizations, permits or registration certificates are not required, but proof of official status and approval from the public officer's superior(s) must be confirmed.\nImportation of military goods\n160. An import permit issued under the provisions of the EIPA is required to import certain specified military weapons. Under subsection 8(1) of this Act, Canadian residents or businesses can apply to GAC for an import permit to import goods that are on the Import Control List (generally military hardware and munitions). If such permit is issued, it may specify the quantity and quality of the goods to be imported, who can import them, where, and from whom they can be imported, as well as other terms and conditions. The importer must also be duly registered with the Controlled Goods Directorate of Public Works and Government Services Canada ( PWGSC ) to obtain a permit.\nExportation\n161. Section 95 of the Customs Act requires goods exported from Canada to be reported to the CBSA at any prescribed time and place and in any prescribed manner.\n162. If you export non-restricted or restricted firearms from Canada to the US , you do not have to stop at a CBSA office when you leave the country. However, the United States requires an import permit. The Bureau of Alcohol, Tobacco and Firearms ( ATF ) in the US issues the required import permit. Applicable forms are available on the ATF website at www.atf.gov . All exports of prohibited firearms to the US , must be authorized in advance with an individual export permit issued under the EIPA that must be presented to the CBSA at the time of export.\n163. All shipments of non-restricted, restricted and prohibited firearms destined for export to countries other than the US are subject to export control under the EIPA and require an export permit issued by GAC . Export permits and export declarations (if required) must be presented to the CBSA office at time of export. Prior to exporting these goods, exporters are advised to verify the import requirements with customs officials in the destination country.\n164. Residents may export certain quantities of ammunition. An Explosives Export Permit, issued by NRCan , is not required for the quantities listed in paragraph 148, if the ammunition is exported with the person exporting it and if it is for private use and not for commercial purposes.\n165. In the case of certain prohibited firearms, prohibited devices, components, parts, or ammunition, a company may export them if it has the proper FBL and export permit. An export permit is required to export such goods to the US and most other countries. Before exporting any of these items, individuals and/or companies should check with customs officials in the country to which the goods are exported to verify if these goods are admissible in that country. Additional information on the export of prohibited firearms can be found in the Requirements for exporting prohibited firearms from GAC .\n166. Canada became a State Party to the United Nations Arms Trade Treaty on September 17, 2019 . To ensure full compliance with this Treaty, the EIPA was amended to further strengthen Canada’s export controls. The Minister of Foreign Affairs has issued a General Export Permit ( GEP 47) relating to exports to the US of Arms Trade Treaty items identified in the new Group 9 of the Export Control List ( ECL ) and certain firearms and ammunition referred to in items 2-1 and 2-3 of the following guide, \" A Guide to Canada's Export Controls .\" The objective of GEP 47 is to provide a streamlined permit process for the export of most Arms Trade Treaty items to the US . For more information, refer to Notice to Exporters No. 217 – Export of Arms Trade Treaty Items to the United States .\nNote: For more detailed information on export regulations, please consult the Guide to Canada's Export Controls published by GAC .\n167. Applications for export permits are available from the Export Controls Division, GAC , at the following mailing address:\nExport Controls Division Trade Controls Bureau Global Affairs Canada 125 Sussex Drive Ottawa ON K1A 0G2\nTelephone: 343-203-4331 Fax: 613-996-9933 Email: tie.reception@international.gc.ca Global Affairs Canada\n168. For all registered restricted and prohibited firearms being permanently exported from Canada, it is strongly recommended that the exporter contact the CFP , to update the ownership information in the Canadian Firearms Registry. For more information, contact the CFP or call 1-800-731-4000 .\nForeign requirements for import and export\n169. Importers and exporters are reminded that foreign countries, including the United States, have different legal requirements that apply to the purchase, possession, transportation, importation and exportation of firearms, ammunition, weapons and related items. It is recommended that you contact the appropriate authorities in the country you are visiting, to determine if any requirements apply to your situation.\nTransportation\nTransportation of firearms and weapons by individuals\n170. The following transportation requirements apply to all personal importations and exportations of firearms. The requirements are summarized below. Please consult the Storage, Display, Transportation and Handling of Firearms by Individuals Regulations for further information. The regulations do not apply to public officers. Public officers are:\n- (a) a peace officer\n- (b) a member of the Canadian Forces or of the armed forces of a state other than Canada who is attached or seconded to any of the Canadian Forces\n- (c) an operator of a museum established by the Chief of the Defence Staff or a person employed in any such museum\n- (d) a member of a cadet organization under the control and supervision of the Canadian Forces\n- (e) a person training to become a police officer or a peace officer under the control and supervision of a police force a police academy or similar institution designated by the Attorney General of Canada or the lieutenant governor in council of a province\n- (f) a member of a visiting force, within the meaning of section 2 of the Visiting Forces Act , who is authorized under paragraph 14(a) of that Act to possess and carry explosives, ammunition and firearms\n- (g) a person, or member of a class of persons, employed in the federal public administration or by the government of a province or municipality who is prescribed to be a public officer\n- (h) the Commissioner of Firearms, the Registrar, a chief firearms officer, any firearms officer and any person designated under section 100 of the Firearms Act\n- (i) a person employed by the Bank of Canada or the Royal Canadian Mint who is responsible for the security of its facilities\n- (j) a person employed by any federal agency or body, other than a person employed in the federal public administration, who is responsible for the security of that agency’s or body’s facilities and is prescribed to be a public officer\nTransporting non-restricted or antique firearms\n171. An individual may transport a non-restricted or antique firearm in a vehicle only if the non-restricted or antique firearm is unloaded.\n172. An individual may transport a non-restricted or antique firearm in an unattended vehicle only if the non-restricted or antique firearm is unloaded and securely locked in the trunk or similar compartment that can be securely locked. If the vehicle is not equipped with a trunk or similar compartment, the non-restricted or antique firearm must not be visible from outside the vehicle and the vehicle or part of the vehicle that contains the non-restricted/antique firearm must be securely locked.\n173. An individual may transport an antique firearm that is a handgun only if it is in a locked container that is made of an opaque material and is of such strength, construction and nature that it cannot readily be broken open or into or accidentally opened during transportation.\nTransporting restricted or prohibited firearms\n174. An individual may transport a restricted or prohibited firearm in a vehicle only if the firearm is unloaded, rendered inoperable by means of a secure locking device, and in a locked container that cannot be readily broken open or into or accidentally opened during transportation. If the prohibited firearm is an automatic firearm that has a bolt or bolt carrier that is removable, the bolt or bolt carrier must be removed.\n175. If the restricted or prohibited firearm is transported in an unattended vehicle, the firearm must be unloaded and securely locked in the trunk or similar compartment that can be securely locked. If the vehicle is not equipped with a trunk or similar compartment, the container must not be visible from outside the vehicle and the vehicle or part that contains the restricted or prohibited firearm must be securely locked.\nCompliance\n176. Travellers should be made aware of these transportation requirements to ensure that they comply with them. Firearms will not be allowed to enter Canada until proper transportation requirements have been met.\n177. You may obtain more information on the safe transportation of firearms from any Chief Firearms Officer .\nTransportation of firearms, weapons and other regulated goods by businesses\n178. Commercial carriers that transport firearms, prohibited weapons, prohibited devices, and prohibited ammunition must have a carrier licence or a FBL that permits transportation. A carrier licence will specify the class(es) of goods they are permitted to carry. However, a business that imports or exports firearms, weapons and/or other regulated goods on its own behalf does not require a carrier licence, provided the FBL specifies this activity. For example: ABC Ltd., which uses its own transportation company (ABC Trucking) to import and export non-restricted firearms, does not require a carrier licence in addition to its FBL to transport the goods , as long as its firearms business licence specifies that transportation is one of the listed privileges.\n179. A FBL or a carrier licence is not required for foreign based companies that do not carry on business in Canada and that are moving firearms in transit through Canada on an in-transit manifest.\n180. An Explosives In Transit Permit, issued by NRCan , is required for all commercial in-transit shipments of ammunition.\nTransporting non-restricted, restricted firearms and prohibited handguns\n181. A business may transport non-restricted , restricted firearms or prohibited handguns only if the firearm are unloaded and in a container(s) made of an opaque material of such strength, construction, and nature that it cannot be readily broken open or into or accidentally opened during transportation.\n182. If the non-restricted , restricted firearms or prohibited handguns are in an unattended vehicle that is equipped with a trunk or similar compartment that can be securely locked, the container has to be in that trunk or compartment that must be securely locked.\n183. If the unattended vehicle in which the firearms have been left is not equipped with a trunk or similar compartment that can be securely locked, the vehicle must be securely locked and the container must not be visible from outside the vehicle.\nTransporting prohibited firearms other than prohibited handguns\n184. A business may transport a prohibited firearm, other than a prohibited handgun, only if it is unloaded and in a container:\n- (a) that is made of an opaque material of such strength, construction, and nature that it cannot be readily broken open or into or accidentally opened during transportation\n- (b) that is constructed and sealed so as to prevent it from being opened without breaking the seal or otherwise clearly indicating that it has been opened\n185. If it is an automatic firearm that has a bolt or bolt carrier that can be easily removed, the automatic firearm must be made inoperable by removing the bolt or bolt carrier.\n186. If the prohibited firearm, other than a prohibited handgun, is in an unattended vehicle that is equipped with a trunk or similar compartment that can be securely locked, the container must be in that trunk or compartment which must be securely locked. If the unattended vehicle is not equipped with a trunk or similar compartment that can be securely locked, the vehicle or the part of the vehicle that contains the container must be securely locked and the container must not be visible from outside the vehicle.\nTransporting prohibited weapons, prohibited devices, and prohibited ammunition\n187. A business may transport a prohibited weapon, prohibited device, or prohibited ammunition only if it is in a container:\n- (a) that is made of an opaque material and is of such strength, construction, and nature that it cannot be readily broken open or into or accidentally opened during transportation\n- (b) that is constructed and sealed so as to prevent it from being opened without breaking the seal or otherwise clearly indicating that it has been opened\n- (c) that is marked with its contents when it is being imported or exported from Canada\n188. If the prohibited weapon, prohibited device, or prohibited ammunition is in an unattended vehicle that is equipped with a trunk or similar compartment that can be securely locked, the container must be in that trunk or compartment and the trunk or compartment must be securely locked. If the unattended vehicle is not equipped with a trunk or similar compartment that can be securely locked, the vehicle, or the part of the vehicle that contains the container, must be securely locked and the container must not be visible from outside the vehicle.\nShipping firearms, weapons or devices by mail\n189. Both individuals and businesses may ship a firearm by mail only if:\n- (a) the firearm is a non-restricted firearm, restricted firearm or prohibited handgun\n- (b) the destination is within Canada\n- (c) the firearm is posted using the most secure means of transmission by post that is offered by Canada Post that includes the requirement to obtain a signature on delivery\n- (d) all other requirements met: (i) under no circumstances can ammunition or a prohibited firearm (other than a handgun) be shipped by mail (ii) \"unregulated\" firearms can be shipped by mail (iii) shipments of firearms and/or weapons that do not comply with established regulations, will be detained by the CBSA (iv) inadmissible firearms that have arrived by post may not be returned to sender or exported from Canada by mail\nGoods Held for Determination\n190. If a declared firearm, weapon or device is determined to be admissible, the detaining office will contact the importer/agent to arrange for the release of the goods. At this time, the importer will be advised of any permit, authorization, and/or certificate requirements.\n191. If a Canadian importer who declares a firearm, weapon or device to the CBSA does not have the appropriate documentation outlined in this Memorandum the item will be held by the CBSA for up to 14 days in the case of weapons and firearms or 40 days in the case of ammunition, cartridge magazines and prescribed firearm parts. Within this time, the importer will be able to:\n- (a) export the firearm, weapon or device under CBSA supervision\n- (b) abandon the firearm, weapon or device to the Crown\n- (c) obtain the applicable permits, authorization, or certificates and present them to the CBSA to obtain release of the goods\n192. A non-resident who properly declares a firearm, weapon or device to the CBSA , but does not have the appropriate documentation outlined in this memorandum will be given the opportunity to:\n- (a) export the firearm, weapon or device under the CBSA supervision\n- (b) abandon the firearm, weapon or device to the Crown\n- (c) obtain and present to the CBSA the applicable permits/certificates to obtain release of the goods\n193. If the firearm, weapon or device that has been declared is determined to be prohibited, the CBSA office will notify the importer/agent of the prohibited classification and give the importer the opportunity to:\n- (a) request a re-determination of the tariff classification of the goods. This request must be sent to the Trade Appeals unit and comply with the provisions of section 60 of the Customs Act and the procedures outlined in Memorandum D11-6-7 : Request under Section 60 of the Customs Act for a Re-determination , a further Re-determination or a Review by the President of the Canada Border Services Agency\n- (b) export the firearm, weapon or device\n- (c) abandon the firearm, weapon or device to the Crown\n194. Inadmissible firearms, weapons or devices that are properly declared at the time of importation into Canada can be detained and exported according to sections 101 and 102 of the Customs Act . Goods may be detained under section 101 of the Act to ensure that their entry into Canada complies with all applicable federal laws. Section 102 of the Act provides authority to export such goods in the absence of any other statutory provision. The export of the goods in these circumstances will not result in an offence under the Criminal Code of Canada.\n195. Therefore, where a firearm, weapon, or device is properly reported to a border services officer when imported into Canada according to the Customs Act , but does not meet relevant federal statutory requirements governing its importation, the border services officer may authorize the firearm, weapon, or device to be exported. The item will be held in a secure area for 14 days while the importer makes the necessary arrangements for the goods to be exported under the CBSA supervision. If, after 14 days the resident is unable to satisfy the necessary requirements, the goods will become forfeit and the port is authorized to dispose of the goods by approved means.\nNote: In the case of a prohibited firearm, the exporter should, depending on the circumstances, obtain an export permit from GAC to export the firearm from Canada.\nPenalty information\n196. A false declaration may result in the assessment of penalties and/or seizure action and may result in prosecution.", @@ -31489,7 +31489,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-13-2", "marginal_note": "Appendix A: Diagram of how to calculate barrel length and describing parts of a firearm", - "part": "", + "part": "Importing and exporting firearms, weapons and devices", "division": "", "heading": "", "text": "1. For a revolver, the barrel length is the distance from the muzzle of the barrel to the breech end immediately in front of the cylinder.\n2. For other firearms barrel length means the distance from the muzzle of the barrel up to and including the chamber, but not including the length of any component, part, or accessory, including those designed or intended to suppress the muzzle flash or recoil.", @@ -31507,7 +31507,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-13-2", "marginal_note": "Appendix B: Table of import document requirements", - "part": "", + "part": "Importing and exporting firearms, weapons and devices", "division": "", "heading": "", "text": "Importer Ammunition, Cartridge Magazines & Firearm Parts Non-restricted Firearm Restricted Firearm Prohibited Firearm Business/museum Not applicable Valid business licence issued under the Firearms Act that allows the importation of this class of firearm. Valid business licence issued under the Firearms Act that allows the importation of this class of firearm. Import Permit for newly acquired restricted handguns Valid business licence issued under the Firearms Act that allows the importation of this class of firearm. Import permit Carrier Not applicable Valid carrier licence that allows the transportation of this class of firearm. Valid carrier licence that allows the transportation of this class of firearm. Valid carrier licence that allows the transportation of this class of firearm. Police force/Canadian Armed Forces/Visiting forces General Import Permit No. 60 shown on manifest Letter of authorization from chief of police or commanding officer General Import Permit No. 60 shown on manifest Letter of authorization from chief of police or commanding officer General Import Permit No. 60 shown on manifest Letter of authorization from chief of police or commanding officer General Import Permit No. 60 shown on manifest Letter of authorization from chief of police or commanding officer Resident (previously exported) Valid PAL Valid PAL Valid PAL Valid registration certificate for the firearm(s) Authorization to transport Valid PAL Valid registration certificate for the firearm(s) Import permit Authorization to transport Resident (acquired outside of Canada) Valid PAL Valid PAL Valid PAL Valid registration certificate for the firearm(s) Authorization to transport Import Permit for newly acquired restricted handguns Prohibited entry Non-resident (non-licensed) Footnote 1 At least 18 years of age Non-resident Firearm Declaration Confirmation fee At least 18 years of age Non-resident Firearm Declaration Confirmation fee At least 18 years of age Authorization to transport required Non-resident Firearm Declaration Confirmation fee Prohibited entry Non-resident (licensed with registration certificate) Footnote 1 At least 18 years of age Valid PAL At least 18 years of age Valid PAL At least 18 years of age Valid PAL Valid registration certificate for the firearm(s) Authorization to transport required Prohibited entry except for former residents who present: Valid PAL or POL Valid registration certificate for the firearm(s) Import permit Authorization to transport required Non-resident (licensed without registration certificate) Footnote 1 At least 18 years of age Valid PAL At least 18 years of age Valid PAL At least 18 years of age Valid PAL Authorization to transport required Non-resident Firearm Declaration Confirmation fee Prohibited entry Table note Table note Non-residents include settlers, temporary residents, former residents and seasonal residents. Return to footnote 1 referrer", @@ -31525,7 +31525,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-13-2", "marginal_note": "Appendix C: Authorizing Canadian agents for supernumerary or special constables", - "part": "", + "part": "Importing and exporting firearms, weapons and devices", "division": "", "heading": "", "text": "Province/Territory Authorizing Agents Legislative Authority Canada-wide Royal Canadian Mounted Police Royal Canadian Mounted Police Act Newfoundland (a) Royal Canadian Mounted Police (b) Royal Newfoundland Constabulary (a) Royal Canadian Mounted Police Act (b) Royal Newfoundland Constabulary Act Nova Scotia (a) Royal Canadian Mounted Police (b) Attorney General of Nova Scotia (a) Royal Canadian Mounted Police Act (b) Nova Scotia's Police Act New Brunswick Royal Canadian Mounted Police Royal Canadian Mounted Police Act Prince Edward Island (a) Royal Canadian Mounted Police (b) Attorney General of Prince Edward Island (a) Royal Canadian Mounted Police Act (b) Prince Edward Island's Police Act Quebec (a) Minister of Public Safety (b) Mayor of Municipality (a) Quebec's Police Act (b) Quebec's Police Act Ontario (a) Solicitor General of Ontario (b) Commissioner of the Ontario Provincial Police (c) Police Services Board (Chief of Police) (a) Police Services Act (b) Police Services Act (c) Police Services Act Manitoba (a) Royal Canadian Mounted Police (b) Attorney general of Manitoba (a) Royal Canadian Mounted Police Act (b) Provincial Police Act Saskatchewan (a) Royal Canadian Mounted Police (b) Provincial Minister of Justice (a) Royal Canadian Mounted Police Act (b) Saskatchewan's Police Act , Part v Alberta (a) Royal Canadian Mounted Police (b) Solicitor General of Alberta (a) Royal Canadian Mounted Police Act (b) Alberta's Police Act Yukon/Nunavut/ Northwest Territories Royal Canadian Mounted Police Royal Canadian Mounted Police Act British Columbia (a) Royal Canadian Mounted Police (b) Attorney General of British Columbia (c) Chiefs of the following forces: Vancouver; West Vancouver; Abbotsford; Nelson; Saanich; Victoria; Oak Bay; New Westminster; Esquimalt; Delta; Central Saanich; Port Moody (a) Royal Canadian Mounted Police Act (b) British Columbia's Police Act (c) British Columbia's Police Act", @@ -31543,7 +31543,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-13-2", "marginal_note": "References", - "part": "", + "part": "Importing and exporting firearms, weapons and devices", "division": "", "heading": "", "text": "- Government Bill (House of Commons) C-21 (44-1) - Royal Assent - An Act to amend certain Acts and to make certain consequential amendments (firearms) - Parliament of Canada\n- Memorandum D19-6-1: Import, Export and in Transit Requirements of the Explosives Act and Regulations for more information.\nApplicable legislation\n- Authorizations to Carry Restricted Firearms and Certain Handguns Regulations\n- Criminal Code of Canada\n- Customs Act\n- Customs Tariff – Tariff Item 9898.00.00\n- Export and Import Permits Act\n- Explosives Act\n- Explosives Regulations, 2013\n- Firearms Act\n- Pest Control Products Act\n- Regulations Prescribing Antique Firearms\n- Regulations Prescribing Certain Firearms and Other Weapons, Components and Parts of Weapons, Accessories, Cartridge Magazines, Ammunition and Projectiles as Prohibited or Restricted\n- Regulations Prescribing Exclusions From Certain Definitions of the Criminal Code (International Sporting Competition Handguns)\n- Storage of Goods Regulations\n- Storage, Display and Transportation of Firearms and Other Weapons by Businesses Regulations\n- Storage, Display, Transportation and Handling of Firearms by Individuals Regulations\n- Visiting Forces Act\nSuperseded memoranda D\nD19-13-2 dated January 19, 2022\nIssuing office\nOther Government Department Policy Unit Commercial Analysis, Research and Engagement Commercial Program Directorate Commercial and Trade Branch", @@ -31669,7 +31669,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-15-1", "marginal_note": "Plain language summary", - "part": "", + "part": "Part 2.1 - Reporting of Goods, Proceeds of Crime (Money Laundering) Terrorist Financing Act", "division": "", "heading": "", "text": "Target audience: Trade chain partners, including importers, exporters, customs brokers, carriers, customs service providers, warehouse operators.\nKey content: This memorandum outlines and explains the legislation, Regulations and general guidelines that apply to reporting of goods under Part 2.1 of the Proceeds of Crime (Money Laundering) Terrorist Financing Act (PCMLTFA) and the Proceeds of Crime (Money Laundering) Terrorist Financing Reporting of Goods Regulations (PCMLTFRGR).\nKeywords: PCMLTFA , PCMLTFRGR , money laundering, terrorist financing, sanctions evasion, trade-based money laundering (TBML), commercial goods, importer, exporter, program\nOn this page Definitions Guidelines Declarations Records Guidance Monitoring Reporting References Contact us", @@ -31687,7 +31687,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-15-1", "marginal_note": "On this page", - "part": "", + "part": "Part 2.1 - Reporting of Goods, Proceeds of Crime (Money Laundering) Terrorist Financing Act", "division": "", "heading": "", "text": "- Definitions\n- Guidelines Declarations Records Guidance Monitoring Reporting\n- References\n- Contact us", @@ -31705,7 +31705,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-15-1", "marginal_note": "Definitions", - "part": "", + "part": "Part 2.1 - Reporting of Goods, Proceeds of Crime (Money Laundering) Terrorist Financing Act", "division": "", "heading": "", "text": "For the purposes of this document, the following definitions will apply:\nCommercial goods\nGoods imported or exported, to or from Canada for sale or for any industrial, occupational, commercial or other like use.\nLogistics partner (for the purpose of this Memorandum, as this term is not found in the Act or Regulation)\nAny business engaged in the transportation or storage of the commercial goods being imported or exported to or from Canada including carriers, freight forwarders, couriers and warehouse operators.\nTrader\nAny person or company that purchases, sells or causes commercial goods to be imported or exported to or from Canada, whether they own the goods or not.\nOfficer\nAny person delegated to administer or enforce Part 2.1 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act (PCMLTFA), and the Proceeds of Crime (Money Laundering) and Terrorist Financing Reporting of Goods Regulations (PCMLTFRGRs).\nRecords\nAny document, whether written or electronic, described in the Customs Act , or any of the corresponding Regulations governing the transportation and storage, reporting and accounting, or destruction of goods being imported or exported to or from Canada.", @@ -31723,7 +31723,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-15-1", "marginal_note": "Guidelines", - "part": "", + "part": "Part 2.1 - Reporting of Goods, Proceeds of Crime (Money Laundering) Terrorist Financing Act", "division": "", "heading": "", "text": "On April 1, 2025 , the Proceeds of Crime (Money Laundering) and Terrorist Financing Reporting of Goods Regulations (the Regulations) and amendments to the Proceeds of Crime (Money Laundering) and Terrorist Financing Act (the Act) come into force.\nThe Regulations require traders to declare whether the imported or exported goods are proceeds of crime or are related to money laundering, terrorist financing, or sanctions evasion; and, attest that the goods are in fact being imported or exported.\nEvery person and business involved in the trade chain, including traders and logistics partners, are also required to retain records already being maintained for customs and tax purposes; and, truthfully answer questions related to the import or export of goods when asked by an officer.\nThe Regulations also establish an administrative monetary penalty framework to promote compliance with the Act.\nDeclarations\nEffective April 1, 2025 , a report or declaration made under the Customs Act for any of the current commercial processes will satisfy the requirements in the Proceeds of Crime (Money Laundering) and Terrorist Financing Act (the Act). Therefore, the day-to-day operations of traders or logistics partners remain unchanged.\nThe CBSA is evaluating which forms or commercial processes, if any, may require updating to include new language to clarify the dual purpose of the reports and declarations. Impacted stakeholders will be advised as changes are made to any forms already in use for commercial processing of imported or exported goods, or to service agreements between the CBSA and participants in any of the reporting, release and accounting programs (e.g., Electronic Data Interchange (EDI), CBSA Assessment and Revenue Management (CARM)).\nCommercial goods referred by the CBSA for regulatory investigation under the Act will be detained and notices sent to traders and logistics partners according to existing procedures consistent with all other programs administered or enforced by the CBSA .\nInformation about the regulatory investigation process will be published in updates to this memorandum as the program evolves.\nRecords\nRecord keeping is already a requirement for all reporting and accounting of imported and exported commercial goods under the Customs Act and corresponding Regulations , therefore, no changes are necessary.\nTraders and logistics partners will be advised on a case-by-case basis if a request for records is being made because of a regulatory investigation under the Act.\nGuidance\nThe vast majority of Canadian trading activity is motivated by legitimate economic purpose and financed through legitimate sources. Therefore, existing processes for reporting commercial goods are sufficient, and corresponding payments will be verifiable upon request.\nPart 2.1 of the Act and the corresponding Regulations does require the trading and logistics partner community to report if the commercial goods involved in the transaction are proceeds of crime, or are goods related to money laundering, terrorist financing or sanctions evasion, as well to declare that the goods are actually being imported or exported.\nTherefore, anyone involved in the trade of commercial goods should be aware of the threat posed by the cross-border movement of illicit financial flows, such as trade-based money laundering (TBML), and the risk they pose to Canadian economic security. Exercising care and due diligence in respect to Part 2.1 of the Act now forms part of expectations for traders and logistics partners.\nIn general, traders and logistic partners can monitor and report.\nMonitoring\n- Review and be aware of the indicators published by the Financial Transactions and Reports Analysis Centre of Canada (FINTRAC) and the Financial Action Task Force (FATF) for Trade Based Money Laundering and avoid suspicious trades.\n- Maintain high-standards in reporting and declarations, encourage trusted trading relationships, and refuse to trade in cases when the facts and circumstances are not transparent, or not evidently caused for legitimate economic purposes.\n- Ensure the proper collection and storage of records in respect of the payments for goods; and refuse to trade, transport or store commercial goods in cases when the terms of the trade, including the settlement, are not transparent, or are suspicious.\nReporting\nUnless specified as a reporting entity, traders and logistics partners are not required to report suspicious financial activity to FINTRAC .\nSection 7.1 of the Customs Act states that all information provided to an officer in the administration or enforcement of any Act of Parliament which prohibits, controls or regulates the import or export of goods shall be true, accurate and complete. This provision includes the Act and Regulations.\nThe CBSA assumes that traders and logistics partners will only report legitimate goods. However, any cases of trading activity involving circumstances that are suspected to be related to proceeds of crime, terrorist financing or sanctions evasion, or related to money laundering, can be reported to the CBSA on a case-by-case basis in one of these 2 ways:\n- To the nearest CBSA customs office and asking to speak to a border services officer or commercial supervisor\n- To the CBSA ’s Border Watch Tip Line by phone or electronic submission", @@ -31741,7 +31741,7 @@ "act_name": "CBSA D-Memoranda", "section": "D19-15-1", "marginal_note": "References", - "part": "", + "part": "Part 2.1 - Reporting of Goods, Proceeds of Crime (Money Laundering) Terrorist Financing Act", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable legislation\n- Proceeds of Crime (Money Laundering) Terrorist Financing Act\n- Proceeds of Crime (Money Laundering) Terrorist Financing Reporting of Goods Regulations (SOR/2025-67)\n- Regulations Amending the Proceeds of Crime (Money Laundering) and Terrorist Financing Regulations and the Proceeds of Crime (Money Laundering) and Terrorist Financing Administrative Monetary Penalties Regulations (SOR/2025-68)\n- Customs Act\n- Reporting of Imported Goods Regulations (SOR 86-873)\n- Reporting of Exported Goods Regulations (SOR 2005-23)\n- Imported Goods Records Regulations (SOR 86-1011)\n- Exporter and Producers Records Regulations (SOR 97-71)\n- Customs Brokers Licensing Regulations (SOR 86-1067)\n- Transportation of Goods Regulations (SOR 86-1064)\nRelated D memoranda\n- D17-1-4: Documentation Requirements for Commercial Shipments\n- D4-1-4: Customs Sufferance Warehouses (Paragraph 91 “Record Keeping – Open and Closed”)\n- D7-4-4: Customs Bonded Warehouses (Paragraph 35 “Records”)\n- D2-6-7: Use of Form BSF241, Non-Monetary General Receipt\nFATF and FINTRAC Trade Based Money Laundering Indicators\n- Trade-Based Money Laundering: Risk Indicators\n- FATF /Egmont Trade-based Money Laundering: Trends and Developments\n- Operational alert: Professional money laundering through trade and money services businesses\nIssuing office\nBorder Financial Crime Centre Intelligence and Investigations Directorate Intelligence and Enforcement Branch", @@ -31759,7 +31759,7 @@ "act_name": "CBSA D-Memoranda", "section": "D20-1-1", "marginal_note": "Plain language summary", - "part": "", + "part": "Exporter Reporting", "division": "", "heading": "", "text": "Target audience: Exporters of commercial goods and customs service providers\nKey content: This memo outlines the guidelines and requirements that exporters must fulfill to meet their obligations to report goods that are exported from Canada\nKeywords: Carriers, CERS, customs service providers, exports, export declaration, export reporting, exporter, restricted goods", @@ -31777,7 +31777,7 @@ "act_name": "CBSA D-Memoranda", "section": "D20-1-1", "marginal_note": "On this page", - "part": "", + "part": "Exporter Reporting", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines\n- Appendix A: Requirements relating to the electronic export declaration, the manner of filing it and the information it contains\n- Appendix B: Goods that do not need an export declaration\n- Appendix C: Summary Reporting Program\n- Appendix D: Proof of report\n- Appendix E: When an export declaration is required\n- References\n- Contact us\n- Related links", @@ -31795,7 +31795,7 @@ "act_name": "CBSA D-Memoranda", "section": "D20-1-1", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Exporter Reporting", "division": "", "heading": "", "text": "This memorandum has been updated to:\n- clarify the process required to obtain a business number or RM program identifier (please refer to the definitions thereof and to paragraphs 7, 42 and 43)\n- clarify the exporter reporting exemption for visiting forces (refer to paragraph 75 and Appendix B: Goods that do not need an export declaration )\n- make minor editorial revisions and renumber paragraphs", @@ -31813,7 +31813,7 @@ "act_name": "CBSA D-Memoranda", "section": "D20-1-1", "marginal_note": "Definitions", - "part": "", + "part": "Exporter Reporting", "division": "", "heading": "", "text": "1. The following definitions, some of which are from the Customs Act and the Reporting of Exported Goods Regulations , apply in this memorandum:\nAct The Customs Act . Administrative Monetary Penalty System (AMPS) A system used by the CBSA to issue monetary penalties to commercial clients for contravening the CBSA's trade and border legislation. The AMPS sets out monetary penalties for contraventions of, or failure to comply with, the Act, Customs Tariff , and any regulations under these Acts including contraventions of the terms and conditions of licensing agreements and undertakings. Bulk goods 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. Business number and RM program identifier BN9 The business number BN9 is a nine (9)-digit number designated by the Canada Revenue Agency (CRA) and is used as a common client identifier for businesses to simplify their dealings with federal, provincial, and municipal governments. Businesses receive a BN9 when they are incorporated federally, registered or incorporated provincially, or enrolled in federal or provincial programs (e.g. GST , HST , or EHT ). RM The RM is a six (6)-character alphanumeric program identifier that notes the business is enrolled in a CBSA program (e.g. Exporter, Importer, Carrier, Customs Broker). Formerly used to identify only importers and exporters, the CBSA Assessment and Revenue Management (CA RM ) Solution has broadened the use of the RM to all CBSA programs. BN15 The BN15 is made up of the BN9 plus the RM identifier as defined above (e.g. 123456789 RM 0001). The exporter must have a BN15 active for export (i.e. Exporter Program). Canadian Export Reporting System (CERS) A web-based, self-service portal that allows the exporting community to electronically submit exporters' export declarations to the CBSA. Carrier In respect of goods that are exported, the person, other than the exporter of the goods, involved in international commercial transportation who reports cargo to the CBSA and/or who operates a conveyance used to transport goods to or from Canada. Commercial goods Goods that are exported for sale or for any industrial, occupational, commercial, institutional or other similar use. For the purposes of this memorandum, commercial goods include company transfers. Company transfers Goods that cross borders as a result of transactions between parent corporations and their direct investment enterprises or transactions between related companies. Example: stocks sent to related branches. Conveyance Any vehicle, aircraft or water borne craft or any other contrivance that is used to move persons or goods. However, for the purposes of this memorandum, conveyance excludes: conveyances that would, if they were imported, be classified at the time of importation under tariff item no. 9801.10.00, 9801.20.00 or 9801.30.00 in the List of Tariff Provisions set out in the schedule to the Customs Tariff cargo containers that would, if they were imported, be classified at the time of importation under tariff item no. 9801.10.00 in the List of Tariff Provisions set out in the schedule to the Customs Tariff , and reusable skids, drums, pallets, straps and similar goods used by a carrier in the international commercial transportation of goods Customs service provider In respect of goods that are exported, means a person who provides to the exporter, customs services relating to the exportation of the goods, other than the sole service of transporting the goods from Canada, and includes an agent or other representative of the exporter, a customs broker and a freight forwarder. Electronic Commerce Client Requirements Document ( ECCRD ) A document established by the CBSA, as amended from time to time, that provides comprehensive information about business and system requirements of various electronic transactions for multiple import and export programs. Electronic longroom (eLR) A service offered at some CBSA offices to submit eligible documents by email. Emigrant Means one who leaves the country permanently to settle in another country. Export declaration The electronic form and the information on the form to be provided by the exporter or the customs service provider for the purpose of reporting exported goods in writing as prescribed by the Minister pursuant to subsection 95(4) of the Act. Export reporting office A customs office designated under section 5 of the Act for the purpose of reporting goods that are exported. Exporter In respect of goods that are exported, means the holder of a business number for the purposes of the Act who exports commercial goods or causes them to be exported. For the purposes of this memorandum, the exporter may be a non-resident, that is, residing outside of Canada but exporting goods from Canada. Goods For greater certainty, includes conveyances, animals and documents in any form. For the purposes of this memorandum, includes company transfers, but excludes: conveyances that would, if they were imported, be classified at the time of importation under tariff item no. 9801.10.00, 9801.20.00 or 9801.30.00 in the List of Tariff Provisions set out in the schedule to the Customs Tariff cargo containers that would, if they were imported, be classified at the time of importation under tariff item no. 9801.10.00 in the List of Tariff Provisions set out in the schedule to the Customs Tariff , and reusable skids, drums, pallets, straps and similar goods used by a carrier in the international commercial transportation of goods Homogeneous goods Goods that: closely resemble each other in respect of their component materials and characteristics, and are intended to be used for the same purpose Mail Mailable matter from the time it is posted to the time it is delivered to the addressee thereof. Memorandum of Understanding (MOU) A written agreement between the CBSA and an MOU participant as described in Memorandum D3-1-8: Cargo – Export Movements . Monetary instruments The following instruments in bearer form or in such other form as title to them passes on delivery, namely: securities, including stocks, bonds, debentures and treasury bills, and negotiable instruments, including bank drafts, cheques, promissory notes, travellers’ cheques and money orders, other than warehouse receipts or bills of lading Note: For greater certainty, this definition does not apply to securities or negotiable instruments that bear restrictive endorsements or a stamp for the purposes of clearing. No declaration required (NDR) Method of categorizing goods that are exempt from being reported by the exporter. Non-restricted goods Goods that do not require a permit, licence or certificate under any Act of Parliament. Officer A border services officer. Permit Approval granted by the responsible government department to allow the export of restricted goods. It includes permits, licences, or certificates in electronic or paper format. Exporters may, in certain cases, export restricted goods to eligible destinations under general export permits. Personal gifts and donations of non-restricted goods Exclude commercial goods and goods leaving Canada under any form of aid program. Place of exit The location in Canada from which export shipments leave the country. Regular goods Goods that are not “Restricted goods”, “Special goods” or goods mentioned in the “Exceptions to reporting by the exporter��� sections. Restricted goods Sometimes referred to as “controlled goods”, means goods that are prohibited, controlled, or regulated under the Act or any other Act of Parliament. For the purposes of this memorandum, this includes goods exported under all General Export Permits ( GEP ) pursuant to the Export and Import Permits Act . Special goods For the purpose of this memorandum, refers to: non-restricted goods that will return to Canada after being exported; non-restricted goods temporarily imported that are leaving Canada; permanently exported conveyances; currency and monetary instruments in circulation; goods in-transit; and fishing catch. This definition does not include restricted goods. Time-sensitive goods Goods that: would lose their value or principal utility if not immediately exported for use within a limited time after the exportation (e.g. fruit, vegetables, frozen or fresh meats, flowers), or are part of a manufacturing and stock control system in which goods are produced and delivered, as they are required (e.g. just in time goods) United States United States, for the purposes of this memorandum, refers to the United States of America, including Puerto Rico and the U.S. Virgin Islands.", @@ -31831,7 +31831,7 @@ "act_name": "CBSA D-Memoranda", "section": "D20-1-1", "marginal_note": "Guidelines", - "part": "", + "part": "Exporter Reporting", "division": "", "heading": "", "text": "Why must exports be reported\n2. Goods being exported from Canada must be reported to the Government of Canada in accordance with Part V sections 95 to 97.2 of the Act.\n3. The export declaration is used to ensure compliance with Canadian export control legislation and to provide the Government of Canada with export data.\nWho must report goods for export\nExporters\n4. The exporter, including a non-resident exporter, is the entity who exports the goods from Canada. The exporter is not to be construed as the person involved in the transportation arrangements (e.g. carriers, freight forwarders).\n5. The exporter may delegate the act of completing and/or submitting export declarations or documents to a third party such as a customs service provider, but, ultimately, it is the exporter who remains liable for ensuring that true, accurate and complete information is provided to the CBSA within the prescribed timeframes (refer to the “Timeframes” section).\nCustoms service providers\n6. A customs service provider may perform different roles, such as providing services related to the movement of the goods (e.g. freight forwarder, warehouse operator) or related to the submission of export declarations (i.e. as an agent of the exporter). With regard to the former role, if an officer suspects on reasonable grounds that the goods are being exported contrary to an Act of Parliament, they may request that the customs service provider report the goods in writing before the goods leave Canada, in accordance with section 14 of the Reporting of Exported Goods Regulations .\n7. Where a customs service provider is submitting an export declaration on behalf of an exporter, they will submit the export documentation according to the requirements specified for exporters. The customs service provider must report such exportations using the BN15 belonging to the exporter, not their own (refer to the note of paragraph 43).\nCarriers\n8. Carriers should refer to Memorandum D3-1-8: Cargo – Export Movements for information on cargo and conveyance reporting.\nGoods that you must report\n9. The following factors indicate whether goods must be reported (refer to Appendix E: When an export declaration is required ):\n- If the goods fall under the definition of “restricted goods”, refer to the “Restricted goods” section\n- If the goods do not fall under the above paragraph (a) but fall under the definition of “special goods”, refer to the “Special goods” section\n- If the goods do not fall under the above paragraphs (a) or (b), but fall under an exception found in the “Exceptions to reporting by the exporter” section, the goods do not need to be reported by the exporter\n- Unless they fall under one of the above paragraphs (a), (b), or (c), goods about to be exported from Canada are considered “regular goods” and must be reported to the CBSA by submitting an export declaration within the prescribed timeframes (refer to the “Timeframes” section) using the applicable reporting method (refer to the “Reporting methods” section)\n10. Notwithstanding the above, or any other provision of this memorandum, an officer has discretionary power in accordance with subsection 95(1.2) of the Act to require that exempted goods (refer to Appendix B: Goods that do not need an export declaration) be reported.\nRegular goods\n11. All goods not mentioned in the “Restricted goods” (paragraphs 12 to 14), “Special goods” (paragraph 15) or “Exceptions to reporting by the exporter” (paragraph 25) sections are considered “Regular goods” and must be reported to the CBSA by submitting an export declaration to an export reporting office within the prescribed timeframes (refer to the “Timeframes” section) using an applicable reporting method (refer to the “Reporting methods” section).\nRestricted goods\n12. When exporting restricted goods to the United States (this does not include restricted goods transiting through the United States for export to another country) an export declaration is not required.\nHowever, exporters must provide the required export permit within the timeframes by mode of transportation (refer to the “Timeframes” section), at the place specified in the permit authorizing the exportation, or if no place is specified in that permit, at the export reporting office located closest to the place of exit of the goods from Canada. ( Exception: Permits for softwood lumber destined to the United States are not required to be presented to the CBSA. For details on permits for softwood lumber, please contact the Softwood Lumber Division of Global Affairs Canada ).\n13. Restricted goods exported to countries other than the United States:\n- An export declaration is required using an applicable reporting method (refer to the “Reporting methods” section) and\n- Exporters must provide the printout of the electronic declaration (e.g. Canadian Export Reporting System) and the required export permit within the timeframes by mode of transportation (refer to the “Timeframes” section), at the place specified in the permit authorizing the exportation, or if no place is specified in that permit, at the export reporting office located closest to the place of exit of the goods from Canada. The export permit number must be quoted on the export declaration in the proper field.\nReporting goods under general export permits\n14. Exporters may, in certain cases, export restricted goods to eligible destinations under general export permits (GEP). They must, however, indicate the appropriate GEP number in the export permit field of the export declaration. If an export declaration is not required, as in the case of exports to the United States, the GEP number should be noted on the manifest or other appropriate documentation. For details on how to use and report a GEP , refer to Export controls from Global Affairs Canada.\nException: Goods valued at less than CAD$2,000 and exported under the authority of General Export Permit No. 12 - United States Origin Goods (GEP 12) do not have to be reported to the CBSA ( Note: If the total value of all the goods in the shipment is CAD$2,000 or more, the GEP number must be indicated in the permit field of the export declaration for those United States Origin goods that are being exported under the authority of the GEP, even if their individual value in the shipment is less than CAD$2,000). This exception applies even if the goods are not transiting through the United States but are exported from Canada directly to a foreign nation. This exception does not apply for goods being exported to countries listed in GEP 12. Such goods require individual export permits.\nSpecial goods\n15. There are 6 categories of “Special goods” as described in paragraphs 16 to 24, to which special reporting requirements apply. These requirements do not apply to any goods that are also “Restricted goods” in which case the procedures found in the “Restricted goods” section apply.\nNon-restricted goods that will return to Canada after being exported\n16. Non-restricted goods exported that will return to Canada are:\n- goods, excluding goods exported for further processing, that will return to Canada within 12 months, or\n- goods exported for repair or warranty repair that will return to Canada (no time limit)\n17. To help substantiate that the goods are Canadian goods upon their return to Canada, the exporter may use form BSF407-Identification of Articles for Temporary Exportation or an A.T.A. Carnet when the goods are exported; no export declaration is required . For applicable procedures, please refer to the Departmental Memorandum D20-1-4: Proof of Export, Canadian Ownership, and Destruction of Commercial Goods , Memorandum D2-6-5: Documentation of Goods for Temporary Exportation and Memorandum D8-1-7: Use of A.T.A. Carnets and Canada/Chinese Taipei Carnets for the Temporary Admission of Goods .\nFor information regarding conditions and restrictions for temporary exportation programs and for requirements when the goods are re-imported into Canada, please refer to the Departmental Memorandum in the D8 series .\nNon-restricted goods temporarily imported that are leaving Canada\n18. Temporary imports leaving Canada that were documented at the time of importation on form E29B, Temporary Admission Permit or on an A.T.A. Carnet must be presented to the CBSA prior to exportation of the goods; no export declaration is required (subject to paragraph 19 b) below) . For applicable procedures, please refer to Departmental Memorandum D8-1-1: Administration of Temporary Importation (Tariff Item No. 9993.00.00) Regulations , Memorandum D8-1-4: Administrative Procedures Related to Form E29B, Temporary Admission Permit and Memorandum D8-1-7: Use of A.T.A. Carnets and Canada/Chinese Taipei Carnets for the Temporary Admission of Goods .\n19. Additionally, if the goods have been subject to repairs, additions, or processing while in Canada, the exporter must follow these reporting instructions:\n- Non-restricted goods temporarily imported for warranty repairs: If the non-restricted imported goods about to be exported from Canada underwent warranty repairs, no export declaration is required\n- Non-restricted goods temporarily imported for additions, repairs not covered by warranty, or processing (and leaving Canada): If the goods, while in Canada, have undergone additions, repairs not covered by warranty, or processing, and the value of the additions, repairs or processing is CAD$2,000 or more, an export declaration is required unless the goods are being exported to the United States. Only the additions, repairs or processing must be declared as exports. If the goods, while in Canada, have undergone additions, repairs not covered by warranty, or processing, and the value of the additions, repairs or processing is less than CAD$2,000, no export declaration is required .\nPermanently exported conveyances\n20. Permanently exported conveyances include but are not limited to: vehicles, motorcycles, all-terrain vehicles, boats, airplanes, train engines and off-road equipment. All conveyances must be identified using the conveyance identification number (e.g. vehicle identification number, hull identification number of a boat or any other unique serial number). Depending on the final destination of the goods, exporters must follow the reporting instructions mentioned below:\n- When a conveyance is permanently exported to the United States: Documentation identifying the conveyance identification number must be presented to the CBSA upon request\n- When a conveyance is permanently exported to countries other than the United States: An export declaration quoting the conveyance identification number in the proper field must be presented to the CBSA within the prescribed timeframes (refer to the \"Timeframes\" section) using the applicable reporting method (refer to the \"Reporting methods\" section)\nCurrency and monetary instruments in circulation\n21. Currency and monetary instruments in circulation may have to be reported to the CBSA using one of the methods outlined in Memorandum D19-14-1: Cross-border Currency and Monetary Instruments Reporting . Currency and monetary instruments valued at CAN$10,000 or more have to be reported on form E677, Cross-border Currency or Monetary Instruments Report – Individual , E667, Cross-border Currency or Monetary Instruments Report – General or E668, Cross-border Currency or Monetary Instruments Report Made by Person in Charge of Conveyance . Other than the above, no export declaration is required .\n22. Non circulated currency is classified as goods with its own classification code and must be declared. In accordance with United Nations guidelines (United Nations, International Merchandise Trade Statistics: Concepts and Definitions, 1998), currency to be declared includes non-monetary gold, unissued banknotes, and securities and coins not in circulation. These items are regarded as commodities rather than financial items. They are to be valued, based on the transaction value of the printed paper or stamped metal, rather than their face value, and credited to the printing or metal industries.\nGoods in-transit\n23. The following goods moving in-transit through the United States and destined for consumption in another country (that is to say, not Canada or the United States) must be reported to the CBSA in writing on an export declaration: Commercial goods valued at CAD$2,000 or more: commercial goods destined for a single consignee, when the total value of all the goods in the shipment is CAD$2,000 or more Restricted goods: goods that are controlled, regulated or prohibited by any Act of Parliament, regardless of their value. This includes goods under General Export Permits (GEPs) Exception: Goods in-transit valued at less than CAD$2,000 and exported under the authority of General Export Permit No. 12 - United States Origin Goods (GEP 12) do not have to be reported to the CBSA ( Note: If the total value of all the goods in the shipment is CAD$2,000 or more, the GEP number must be indicated in the permit field of the export declaration for those United States Origin goods that are being exported under the authority of the GEP, even if their individual value in the shipment is less than CAD$2,000). This exception does not apply for goods being exported to countries listed in GEP 12. Such goods require individual export permits. Fishing catch 24. In accordance with section 17 of the Reporting of Exported Goods Regulations , if a commercial fishing vessel controlled by a Canadian entity catches fish or shellfish in Canadian territorial waters, and the catch is delivered to either a foreign port or to a commercial fishing vessel controlled by a foreign entity bound for a destination outside Canada, the exporter must report the export of the catch by submitting an export declaration , using one of the applicable reporting methods (refer to the “Reporting methods” section), immediately after the vessel returns to Canada. If the above conditions are not met, no declaration is required. For more information on the report of fishing vessels, please refer to Memorandum D3-1-8: Cargo – Export Movements . Exceptions to reporting by the exporter 25. The following goods do not need to be reported on an export declaration if they are not \"Restricted goods\" or do not fall under one of the \"Special goods\" categories outlined above: Non-restricted goods exported to the United States. For trains (railcars and locomotives) refer to paragraphs 76 and 77 Non-restricted commercial goods valued at less than CAD$2,000 Non-restricted personal and household effects, other than those of an emigrant, that are not for resale or commercial use Non-restricted goods (excluding permanently exported conveyances) exported by diplomatic embassy or mission personnel for their personal or official use Personal gifts and donations of non-restricted goods, excluding permanently exported conveyances and commercial goods Timeframes 26. The timeframe to submit export declarations, permits or other documentation to the CBSA depends on the mode of transportation by which the goods leave Canada or by the type of goods being exported. 27. In accordance with section 3 of the Reporting of Exported Goods Regulations , the minimum timeframes for reporting exports to the CBSA are: For goods: exported by mail, not less than 2 hours before the goods are delivered to the post office in Canada that accepts mail for export exported by marine vessel, not less than 48 hours before the goods are loaded onto the vessel exported by aircraft, not less than 2 hours before the goods are loaded on board the aircraft exported by rail, not less than 2 hours before the railcar on which the goods have been loaded is assembled to form part of a train to be exported. Railcars are loaded at different places and then moved to a rail yard where the cars are assembled into a train to begin its journey from Canada, or exported by any other mode of transportation, immediately before the exportation of the goods. In the case of goods being exported by highway or any other mode not previously mentioned, they must be reported immediately before being exported, which means before the conveyance that is transporting the goods crosses the border or leaves Canada. For live animals and bulk, homogeneous, or time sensitive goods: Regardless of the mode of transportation, they may be reported immediately before they are exported, unless they are restricted goods, in which case they must be reported under the timeframes according to the mode of transportation, as outlined in (a) above For fishing catch pursuant to paragraph 24 of this memorandum: The exporter will submit an export declaration immediately after the vessel returns to Canada. Reporting methods 28. To submit an export declaration, the following two electronic reporting methods are available to exporters and to customs service providers reporting on an exporter’s behalf (refer to Appendix A: Requirements relating to the electronic export declaration, the manner of filing it and the information it contains ): Canadian Export Reporting System 29. The Canadian Export Reporting System (CERS) Portal is the primary method of reporting exports to the CBSA. 30. For more information about CERS, please refer to the CERS web page. 31. To register for CERS, exporters must complete the form BSF831-Exporter reporting application form and submit it by email to: cbsa.export_program-programme_exportation.asfc@cbsa-asfc.gc.ca . 32. When using the CERS reporting method, all applicable data must be provided to the CBSA in accordance with the technical requirements, specifications and procedures outlined in chapter 25 of the Electronic Commerce Client Requirements document ( ECCRD ) . G7 Electronic Data Interchange Export Reporting 33. Exports may also be reported electronically by G7 Electronic Data Interchange (EDI) Export Reporting (G7 EDI). 34. Information on becoming a G7 EDI participant is available on the Electronic Data Interchange / Portal Clients web page. 35. To register for G7 EDI, exporters must complete BSF831-Exporter reporting application form along with its G7-EDI Software information annex and submit these by email to cbsa.export_program-programme_exportation.asfc@cbsa-asfc.gc.ca . 36. When using the G7 EDI reporting method, all applicable data must be submitted to the CBSA in accordance with the technical requirements, specifications and procedures outlined in chapter 19 of the ECCRD . Note: Whether using CERS or G7 EDI, the exporter is responsible for ensuring that any permit, licence, certificate or other required document is submitted to the CBSA at the prescribed time and place and in the prescribed manner in accordance with the Reporting of Exported Goods Regulations . Additional tools Export electronic longroom 37. The export electronic longroom (eLR) is an email and digital stamping service offered at some CBSA offices. 38. Exporters and customs services providers can use this service to submit eligible export documents electronically. For a list of eligible export eLR submissions and requirements, please consult the export Electronic Longroom web page. For a list of locations accepting export eLR submissions, please consult the directory of participating offices . System Outage Contingency Plan 39. In the event of a system outage, exporters or customs service providers can present two paper copies of the BSF844-Exporter contingency form in accordance with the CBSA System Outage Contingency Plan . 40. The documents must be presented at the export reporting office closest to the place of exit of the goods. If that office participates in the eLR process, the BSF844-Exporter contingency form can be emailed instead. For more information, please refer to the export Electronic Longroom web page (refer to paragraphs 37 to 39 and 41). 41. The BSF844-Exporter contingency form does not replace the requirement to submit an electronic export declaration (that is, CERS or G7 EDI declaration); therefore, along with completing the BSF844-Exporter contingency form, the exporter or customs service provider must submit an electronic export declaration once the system outage is resolved . Business number and RM program identifier 42. When using a reporting method, the exporter (including a sole proprietor, partnership, corporation, trust or other organization) must have a business number (BN9) and RM program identifier active for export (i.e. Exporter Program) and all related information up-to-date. A valid BN15 is required to submit export declarations via CERS or G7 EDI. 43. If the exporter does not have a BN9 and export RM , or has a BN9 but not an export RM , the exporter (or their customs service provider) can complete the Exporter Program Enrolment process using the CBSA Assessment and Revenue Management (CA RM ) Client Portal to obtain the BN15 or export RM respectively. For assistance, please contact CARM Client Support Help Desk (CCSH) by completing the web form. Note: A customs service provider who completes an export declaration on behalf of an exporter must enter the exporter’s BN15 on the export declaration and not their own. Administrative Monetary Penalties (AMP) are issued against the BN15 stated on the export declaration. Enforcement actions, in the form of seizures or ascertained forfeitures, may also be applied in addition to or in lieu of an AMP (refer to paragraph 60). Summary Reporting Program 44. The Summary Reporting Program (SRP) enables approved exporters of bulk or homogeneous goods (if such goods meet the eligibility criteria) to submit a monthly summary of their exports after the goods have been exported. 45. For more information on the application and reporting processes of the SRP, please refer to Appendix C: Summary Reporting Program . For more information on submitting summary reports through the CERS Portal, please refer to Appendix C: Summary Reporting Program and chapter 25 of the ECCRD . Oral reporting 46. Goods that are being exported because of medical emergency, fire, flood or other disaster that threatens life, property or the environment, may be reported orally at the export reporting office located closest to the place of exit of the goods. This reporting method cannot be used in circumstances not specifically identified. Proof of report 47. The proof of report is a number indicating that the goods to be exported have been reported to the CBSA. The proof of report format will be in accordance with the reporting method used (refer to Appendix D: Proof of report ). Carriers or customs service providers who are Memorandum of Understanding (MOU) participants (that is to say, entered into an MOU with the CBSA and agree to export only goods that have been or will be reported by the exporter in accordance with the Reporting of Exported Goods Regulations ) must obtain the export declaration proof of report number from the exporter before the goods leave Canada. Only the exporter's proof of report number is required; the exporter is not obliged to provide the MOU participant with a copy of the export declaration. Amending export declarations 48. Sometimes, exporters need to modify information on an export declaration by submitting an amended declaration. An amendment request should be submitted to the CBSA as soon as it is apparent that the declaration must be amended . 49. CERS offers an “Amend” feature. The exporter or customs service provider will be required to amend the export declaration when any of the data elements on the original, or on a previously amended export declaration, have changed. 50. For information on amendments to summary reports, please refer to Appendix C: Summary Reporting Program and chapter 25 of the ECCRD . 51. G7 EDI offers an electronic amendment feature. For more information, please refer to the G7 Electronic Data Interchange Export Reporting website . Cancelling export declarations 52. When goods reported to the CBSA on an export declaration are not exported from Canada, the exporter or the exporter's customs service provider must inform the CBSA. Cancellations of export declarations should be submitted as soon as possible. The manner in which cancellations are made will depend on the method used to report the exports as detailed below. 53. A CERS export declaration submission can be cancelled electronically through the CERS Portal using the “Void” feature under “Export Documents” up to 90 days after the original date of submission. 54. For cancellation of a summary report, refer to Appendix C: Summary Reporting Program and to chapter 25 of the ECCRD . 55. Cancellations to a G7 EDI declaration are to be made through the electronic cancellation feature. For more information on the process to be followed, please refer to the G7 Electronic Data Interchange Export Reporting website. Note: Exporters who fail to report amendments to export declarations or the cancellation of exportations may be subject to penalties. Examination of exports by the CBSA 56. According to paragraph 99(1)(c) of the Act, an officer may, at any time up to the time of exportation, examine any goods that are to be exported or that have been reported under section 95 of the Act and open or cause to be opened any package or container of those goods and take samples of those goods in reasonable amounts. 57. According to paragraph 99(1)(c.1) of the Act, at any time up to the time of exportation, the officer can examine any mail that is to be exported and, subject to this section, open or cause to be opened any such mail that the officer suspects on reasonable grounds contains any goods the exportation of which is prohibited, controlled or regulated under any Act of Parliament, and take samples of anything contained in such mail in reasonable amounts. 58. According to paragraph 95(3)(b) of the Act, exporters are responsible for the presentation of their goods for examination to the CBSA. The CBSA does not charge any costs related to the examination of goods. However, exporters may be subject to costs that are generally charged by third parties such as warehouse operators, building facilities owner, etc. Detention of exports by the CBSA 59. According to section 101 of the Act, goods that are about to be exported may be detained until an officer is satisfied that the goods have been dealt with in accordance with the Act, and any other Act of Parliament that prohibits, controls, or regulates the exportation of goods, and any regulations made thereunder. All costs related to detentions are the responsibility of the exporter. Note: Properly filling out an export declaration with as much detail as possible (e.g. providing a detailed description of the goods, including make and model, when applicable) and providing the proper permits, if required, may help avoid unnecessary detentions; avoid overly broad or vague descriptions of goods and ensure that all data fields are completed properly. Penalties and enforcement 60. Enforcement actions may be in the form of seizures or ascertained forfeitures, either in addition to, or instead of, a penalty under the AMPS. Administrative monetary penalty system 61. When an exporter infraction is determined, a penalty may be applied against the exporter. 62. For further information on the AMPS, please refer to the Memorandum D22-1-1: Implementing the Administrative Monetary Penalty System and the AMPS website . Seizures and ascertained forfeitures of exports by the CBSA 63. A seizure is a legal action that may result in certain goods becoming the property of the Government of Canada. A seizure may occur when there are reasonable grounds to conclude that there is a contravention of relevant legislation or regulations and that the goods can be seized pursuant to section 110 of the Act. 64. Ascertained forfeiture is the legal process used when seizure would be impractical or impossible, as in the case of goods that have already been exported. Ascertained forfeiture is used under the same conditions as a seizure; an ascertained forfeiture may result in the assessment of a monetary penalty, in an amount equal to, or lesser than the value of the goods pursuant to section 124 of the Act. Recourse 65. Exporters may appeal any CBSA enforcement action under section 129 of the Act. They must do so within 90 days of the enforcement action. In some cases, an extension of time is available (refer to Appeals/Reviews ). Voluntary Disclosure Program 66. The Voluntary Disclosure Program encourages clients to come forward and correct deficiencies to comply with their legal obligations. It is aimed at providing clients with an opportunity to correct past omissions, thus rendering themselves compliant. 67. For further information on the Voluntary Disclosure Program, refer to Memorandum D11-6-4: Relief of Interest and/or Penalties Including Voluntary Disclosure . Criminal prosecutions 68. It should be noted that there are provisions for imposing both criminal and civil sanctions under the Act. A criminal prosecution may be undertaken if there is evidence of an offence under the Act. 69. In most cases, the CBSA will perform all of the necessary duties related to the criminal investigation. However, depending on the circumstances of the case and the location of the offence, the CBSA may ask other law enforcement agencies for assistance or turn the entire matter over to another agency. One-time exporters exporting commercial goods 70. Normally a customs service provider who completes an export declaration on behalf of an exporter will provide the exporter’s BN15 on the export declaration and not their own. However, in the case of a one-time exporter exporting commercial goods, the customs service provider will submit the export declaration under their own BN15 on behalf of this exporter. Customs service providers can use the one-time exporter reporting option by selecting the “One Time Submission” option in CERS or by using their one-time exporter authorization ID for G7-EDI reporting. The “One Time Submission” reporting option should only be used one time by a customs service provider for each exporter. Customs service providers that have instances of multiple “One Time Submission” for the same exporter may be subject to penalties and enforcement actions. Note: Administrative Monetary Penalties (AMP) are issued against the BN15 stated on the export declaration. Enforcement actions, in the form of seizures or ascertained forfeitures, may also be applied in addition to or in lieu of an AMP (refer to the note under paragraph 43). Export reporting by the Department of National Defence and the Canadian Armed Forces 71. All reporting requirements found in this memorandum apply to the Department of National Defence (DND) and the Canadian Armed Forces, except for the following goods which may be reported orally at the designated export office located closest to the place of exit of the goods, pursuant to paragraphs 15 (a) and (b) of the Reporting of Exported Goods Regulations : A Canadian military conveyance that does not contain any goods or cargo, if the conveyance is not a restricted good, Goods that are the property of and are for the exclusive use of DND and that are being exported by that Department to its defence bases abroad or in support of Canadian Forces deployment operations. Note: Goods, including those exported for repair or overhaul, exported to other locations may be included under this exemption, provided that the goods remain owned by and for the exclusive use of the DND, and will be returned to Canada. 72. As the above mentioned goods do not need to be reported with an electronic reporting method, DND may be required to provide the carrier with NDR15 as indicated in Appendix B: Goods that do not need an export declaration . 73. Non-restricted goods exported by the DND for repair or overhaul are exempt from reporting (No Declaration Required NDR10) by paragraph 6(j) of the Reporting of Exported Goods Regulations . Paragraph 6j) states that goods exported for repair or warranty repair that will be returned to Canada may, if the goods are not restricted, be exported without being reported by the exporter. Note: Goods that would otherwise be restricted under the Export and Import Permits Act are considered non-restricted when exported by the DND. 74. If the goods are exported by a private company engaged by the DND, the company is required to report the goods electronically, using the CERS or G7 EDI reporting method, and provide any applicable export permits within the prescribed reporting timeframes. Exporter reporting exemption for visiting forces 75. Visiting forces of designated foreign countries pursuant to the Visiting Forces Act are exempted from reporting the exportation of arms, military stores, munitions of war and other goods, which are the property of and remain the property of a designated foreign country. The exemption only extends to goods owned by a designated foreign country that were imported temporarily by a visiting force under tariff item No. 9810.00 00. Visiting forces using this exporter reporting exemption may indicate to the carrier that No Declaration is Required (NDR) using NDR9 as outlined in Appendix B: Goods that do not need an export declaration. Export of trains (railcars and locomotives) to the United States 76. Trains (railcars of 8606 and locomotives of 86.01 and 86.02) exported to the United States solely for U.S. consumption (this excludes trains imported into the U.S. on a temporary basis) must be reported directly to Statistics Canada by the exporter. This exception exists because there is a provision in American law that eliminates the need to declare these goods as imports. Thus, there is no provision for the United States to collect information on railcars and locomotives under the Memorandum of Agreement on the Exchange of Import Data between Canada and the United States and data on these exports are not available. 77. For more information on how to report these goods to Statistics Canada, please send an email to statcan.tradeliaison-commerceliaison.statcan@statcan.gc.ca . 78. For more information related to exporter reporting, Contact border information services . Appendix A: Requirements relating to the electronic export declaration, the manner of filing it and the information it contains In accordance with the authority vested in me under the Delegation of Powers, Duties and Functions of the Minister of Public Safety and Emergency Preparedness under the Customs Act Section note 1 pursuant to subsection 2(4) of the Customs Act Section note 2 and subsections 12(1) and (2) of the Canada Border Services Agency Act Section note 3 , I hereby authorize the following form and manner of filing the form as well as specify the information to be provided on the form for the purpose of reporting exported goods in writing under subsection 95(4) of the Customs Act . The present authorization repeals the prescription of Form B13A, Export Declaration and information contained therein dated July 10, 1997 . Form and manner of filing the form The electronic Export Declarations, including the Summary Report, (hereinafter the \"electronic Export Declaration\"), contained within the CERS portal, and the G7 Electronic Data Interchange (G7 EDI ) are the prescribed form for the purpose of reporting exported goods to the Canada Border Services Agency ( CBSA ) in accordance with subsection 95(1) of the Customs Act . The electronic Export Declaration must be submitted electronically to the CBSA through the CERS portal or the G7 EDI . Registration and use of the CERS portal and G7 EDI must comply with the technical requirements, specifications and procedures set out in the Electronic Commerce Client Requirements document. Information The data elements that constitute an electronic Export Declaration on the CERS portal and the G7 EDI are the prescribed information for the purposes of reporting exported goods in writing under subsection 95(4) of the Customs Act. This prescription document will take effect on June 30, 2020 . Dated at Ottawa, Province of Ontario, the 8th day of November 2019 . Signed by Peter Hill, Vice-President Canada Border Services Agency Section notes Section note 1 January 9, 2017 Return to section note 1 referrer Section note 2 R.S.C. 1985, c.1 (2nd Supp) Return to first section note 2 referrer Section note 3 S.C. 2005, c. 38 Return to section note 3 referrer Appendix B: Goods that do not need an export declaration If goods are exempt from being reported by the exporter and are being transported by a carrier with a memorandum of understanding (MOU) with the CBSA for exports, the exporter may indicate to the carrier that No Declaration is Required (NDR). The following NDR codes may be provided by the exporter to the carrier to indicate the reason an exporter declaration is not required. Note: Restricted goods exported for consumption in the United States do not require an exporter declaration; however, the appropriate permit, certificate or licence, must be presented. Each of the following NDRs should be read in conjunction with its corresponding section in the present memorandum as the latter provides more information on when these NDRs apply. NDR1: Non-restricted goods exported for consumption in the United States excluding trains (railcars and locomotives) NDR2: Non-restricted commercial goods having a value of less than CAD$2,000 NDR3: Non-restricted personal and household effects, other than those of an emigrant, that are not for resale or commercial use (exception: permanently exported conveyances) NDR4: Non-restricted goods exported from Canada on a temporary basis by using the A.T.A. Carnet; A.T.A. Carnet numbers are required as part of the NDR NDR5: Non-restricted goods that were temporarily imported and documented on a form E29B - Temporary Admission Permit or an A.T.A. Carnet and are subsequently exported; E29B numbers or A.T.A. Carnet numbers are required as part of the NDR NDR6: Non-restricted cargo containers, skids, drums, pallets, straps and similar reusable goods used by a carrier in the international commercial transportation of goods NDR7: Non-restricted goods exported by a diplomatic embassy or mission personnel for their personal or official use (exception: permanently exported conveyances) NDR8: Personal gifts and donations of non-restricted goods (exception: permanently exported conveyances and commercial goods) NDR9: Arms, military stores, munitions of war and other goods, which are the property of and remain the property of a designated foreign country, that were temporarily imported by a visiting force NDR10: Non-restricted goods exported for repair or warranty repair regardless of value that will be returned to Canada NDR11: Non-restricted goods temporarily imported for warranty repairs; non-restricted goods temporarily imported for additions, repairs not covered by warranty, or processing, and the value of the additions, repairs or processing is less than CAD$2,000 NDR12: Non-restricted goods for use as ship's stores by a Canadian carrier NDR13: Non-restricted goods manufactured or produced outside Canada and removed for export from a bonded warehouse or sufferance warehouse NDR14: Non-restricted goods, other than goods exported for further processing, that will be returned to Canada within 12 months after the date of exportation NDR15: Non-restricted goods exported because of an emergency or goods exported by the Department of National Defence (DND) and reported orally according to section 15 of the Reporting of Exported Goods Regulations NDR16: Other (this includes non-restricted goods used for unique situations). For this category, the reason for the NDR must be pre-authorized by the CBSA Appendix C: Summary Reporting Program Exporters interested in participating in the Summary Reporting Program (SRP) must submit an application to the CBSA and be approved to participate in the program. Criteria to qualify for the Summary Reporting Program An exporter may use summary reporting for exported goods if: the goods are bulk or homogeneous (if such goods meet the eligibility criteria); and, the exporter has received written confirmation from the CBSA that the goods may be reported in accordance with the SRP. Restricted goods If the goods to be exported are restricted goods, the exporter must present to the CBSA, at the time of application, written confirmation from the government department controlling the goods that it approves the goods being reported using the SRP. The export permits must be made available to the CBSA upon request. The exporter of restricted goods under the SRP must also ensure that their exporter’s Summary Reporting Program ID number is written on the export permit to identify the exporter as an SRP participant. Application process for the Summary Reporting Program A request to participate in the SRP must be made in writing on the BSF613-Summary Reporting Program Application Form . The completed application form, including the prescribed sample reporting format, should be forwarded to the CBSA headquarters (HQ) at: Canada Border Services Agency Integrated Corporate and Operational Support for Commercial Operations 191 Laurier Ave W 12th flr Ottawa ON K1A 0L8 The completed application form may also be scanned and sent as an attachment to the following e-mail address: cbsa.export_program-programme_exportation.asfc@cbsa-asfc.gc.ca If the CBSA determines that the exporter meets the program requirements and if the decision is made to approve the application, the latter is valid for 2 years. Exporters will need to re-apply at least 90 days before the effective expiry date in order to continue using summary reporting. Summary report ID numbers are unique for each participant and should not be shared with third parties as the SRP participant is liable for any non-compliance. If an application is not accepted, the CBSA will inform the applicant in writing. Amendments to the application for the Summary Reporting Program Exporters who wish to add goods, places of exit, or countries of destination to a summary report, not authorized on their initial application, are required to complete an amended application (BSF613-Summary Reporting Program Application Form) and submit it to the CBSA for approval. SRP participants wishing to report additional goods, or add places of exit or countries of destination that were not authorized on the original application, must not report the goods via the SRP until their amended application has been approved. If goods that were authorized on the original application subsequently become restricted, it is the exporter’s responsibility to submit an amended application to the CBSA immediately (refer to the above section entitled “Restricted goods” of this Appendix). Submitting a monthly report for goods that do not qualify for the SRP may result in an Administrative Monetary Penalty (AMP). Submitting a summary report SRP participants are required to submit a report covering the previous calendar month to the CBSA within 5 business days following the end of the month in which the goods are exported. On the first day of each month, CERS Portal Business Account Owners will receive an automated notice advising them of the requirement to submit the summary report within the prescribed timeframe. These are to be submitted via the CERS Portal. To avoid potential penalties from the CBSA, exporters must submit their reports using the prescribed format and within the specified timeframe. If there is nothing to report for a particular month, a report must still be submitted within 5 business days after the end of the month indicating that no exports have taken place for that month (that is to say, exporters are required to submit a nil report). Failure to provide a report or meet the 5 business days reporting timeframe may result in an administrative monetary penalty. When a penalty is issued in relation to a particular summary report not being filed, exporters are still required to submit that report. Amendments to the summary report When an amendment is required to a summary report, the specific summary report that requires an amendment must be selected in the CERS Portal. As a rule, the exporter or customs service provider will be required to submit an \"Amend to update the Summary Report\" when any of the data elements present in the most recent version of the report need to be changed. The Amend submission must be completed within 30 days of discovery (or being notified by the CBSA) of errors or omissions requiring one or more changes. The amendment must also be submitted if the goods are no longer being exported (please refer to chapter 25 of the ECCRD). Goods cannot be exported to countries of destination that were not authorized on the original SRP application (refer to the section above entitled \"Amendments to the application for the Summary Reporting Program\") until the latter application has been updated and approved by the CBSA. To avoid potential penalties from the CBSA, exporters must not export their goods before their amendment is approved. Termination of the Summary Reporting Program participation Exporters wishing to end their participation in the SRP must send written notice to the CBSA's Integrated Corporate and Operational Support for Commercial Operations Unit (the contact information is provided above) informing of their intention, 30 days before the effective date of termination. The CBSA may remove exporters from the program should they no longer meet the program criteria. If the CBSA terminates an exporter's Summary Reporting Program privilege, the CBSA will inform the exporter in writing of its intention 30 days before the effective date of termination. Appendix D: Proof of report The formats of the proof of report numbers for each of the reporting methods are outlined hereinafter. Canadian Export Reporting System The proof of report number for a Canadian Export Reporting System (CERS) export declaration submission is composed as follows: Exporter's authorization ID (format: AA9999) Date of submission (format: YYYYMMDD), and Sequential number determined by the CBSA (between 1 to 99999999999, that is, 1 to 11 digits in length inclusively) Examples: March 20, 2020 is used as the hypothetical date of submission: AB1234202003201, AB12342020032010, AB123420200320100, AB123420200320101 The CBSA is aware that the exporting carrier occasionally obtained the proof of report number before the export declaration had been submitted in order to provide the exporter a \"unique carrier-assigned code\". This practice originated from some carriers hardcoding their system to require the proof of report before generating a Cargo Control Number (CCN). The \"unique carrier-assigned code\" on an export declaration must enable a carrier or warehouse operator to locate and present the goods to the CBSA for examination at any time prior to the goods leaving Canada. It is an alphanumeric sequence that must be 21 characters or less and cannot have been previously used within the calendar year. It does not need to be the CCN. Carriers unable to generate a \"unique carrier-assigned code\" without the proof of report number may instruct exporters to enter an identifier that can be used by carriers and warehouse operators to locate and present the goods to the CBSA for examination at any time prior to the goods leaving Canada. For example, a carrier may ask an exporter to use one of the following identifiers: trailer number, parcel number, container number, railcar number or equipment number. The exporter would subsequently complete the \"unique carrier-assigned code\" by adding the date of export to this identifier. If multiple shipments are associated to the same identifier, the \"unique carrier-assigned code\" would also need to number the shipments related to the identifier to make the code unique. Further guidance on completing the “unique carrier-assigned code” is provided below for three exportation scenarios: Goods are exported from Canada to a non-U.S. destination The user enters the “unique carrier-assigned code” provided by the exporting carrier. Goods are exported from Canada to the United States and proceed to a non-U.S. destination with a different carrier The user completes the “unique carrier-assigned code” with information related to the carrier departing the United States. Other carrier information on the export declaration should relate to the carrier transporting the goods from Canada. Goods are exported from Canada to a non-U.S. destination but the “unique carrier-assigned code” cannot be generated without a proof-of-report number It is no longer possible for the carrier to obtain the proof of report number from the exporter or customs service provider before the goods are reported. Carriers unable to generate a “unique carrier-assigned code” without the proof of report number may instruct exporters to enter an identifier that can be used by carriers and warehouse operators to locate and present the goods to the CBSA for examination at any time prior to the goods leaving Canada. For example, a carrier may ask an exporter to use one of the following identifiers: trailer #, parcel #, container #, railcar # or equipment #. The exporter would subsequently complete the “unique carrier-assigned code” by adding the date of export to this identifier. If multiple shipments are associated to the same identifier, the “unique carrier-assigned code” would also need to number the shipments related to the identifier to make the code unique. This guidance can be summarized with the following formula: unique carrier-assigned code = [identifier] + [date of export] + [shipment number]. G7 Electronic Data Interchange Export Reporting The proof of report number for G7 Electronic Data Interchange (EDI) Export Reporting (G7 EDI) is 17 digits in length, e.g. RC123420121012345, and includes: authorization ID, which is composed of 2 alphabetic and 4 numeric digits, e.g. RC1234, and form ID, which is composed of the year, month and 5-digit sequential transaction number, e.g. 20121012345 Note: The licence number issued to G7 EDI participants does not form part of the proof of report. Summary Reporting Program For the Summary Reporting Program (SRP), the proof of report number is the Summary Reporting Program ID number, e.g. SUM9999. This ID is unique to the exporter and does not change with each shipment. For SRP monthly reports submitted through the CERS Portal, the proof of report is composed as follows: SUMID (SUMNNNN) + submitters Auth ID (AANNNN) + YYYYMM for a total of 19 characters. Note: If the SRP report submission is completed by an exporter, then the SRP report will be assigned the exporter company's exporter Auth ID. If the SRP report submission is completed by a customs service provider on behalf of an exporter, then the SRP report will be assigned the customs service provider's Auth ID. No Declaration Required If exporters do not have to report their exports to the CBSA, carriers must note this by using the correct No Declaration Required Number (NDR number). For a comprehensive list of goods that do not require an export declaration please refer to Appendix B: Goods that do not need an export declaration . Appendix E: When an export declaration is required This chart will help you determine when an export declaration is required. Figure 1: How to determine when you need an export declaration The flow chart illustrates factors under which goods for exports must be reported. The goods are divided in 3 categories: restricted, special and regular. By answering several questions of the chart, you will determine whether your goods need to be reported on an Export Declaration. The chart begins with the question: What goods must be reported for export? To answer this question you are directed to question: \"Are the goods restricted (i.e. controlled, prohibited or regulated) by any act of Parliament?\" You are referred to note \"1\" at the bottom of the chart which reads: Refer to the \"Restricted goods\" section for further information. If you answer \"yes\", then an Export Permit/Licence/Certificate is/are required. You are directed to the question: \"Are the goods being exported to the United States?\" [You are referred to note “4” at the bottom of the chart which reads: Goods moving in-transit through the United States and destined for consumption in another country (i.e. not the United States) are required to be reported to the CBSA.]\" If the answer to this question is \"yes\", an Export Declaration is not required If the answer is \"no\", an Export Declaration is required However, if you reply \"no\" to the question \"Are the goods restricted (i.e. controlled, prohibited or regulated) by any act of Parliament?\" you are directed to question: \"Are the goods special goods?\" [You are referred to note \"2\" at the bottom of the chart which reads: Please refer to the \"Special goods\" section for further information.] If the response is \"yes\", an Export Declaration may be required . Reference is made to note \"2\" again. If the answer is \"no\", you are directed to the question: \"Do the goods fall under the Exceptions to reporting by the exporter section of this memorandum?\" You are referred to note \"3\" at the bottom of the chart. Note 3 reads: Please refer to the \"Exceptions to reporting by the exporter\" section for further information. If the reply is \"yes\", an Export Declaration is not required If the reply is \"no\", an Export Declaration is required Figure 1 : Text version The flow chart illustrates factors that determine which goods for exports must be reported. The goods are divided in 3 categories: restricted, special, regular. By answering several questions of the chart, you will determine whether your goods need to be reported on an Export Declaration. First question: What goods must be reported for export? To answer this question you are directed to question: \"Are the goods restricted (i.e. controlled, prohibited or regulated) by any act of Parliament?\" You are referred to note \"1\" at the bottom of the chart which reads: Refer to the \"Restricted goods\" section for further information. If you answer \"yes,\" then an Export Permit/Licence/Certificate is/are required. You are directed to the question: \"Are the goods being exported to the United States?\" [You are referred to note “4” at the bottom of the chart which reads: Goods moving in-transit through the United States and destined for consumption in another country (i.e. not the United States) are required to be reported to the CBSA.]\" If the answer to this question is \"yes,\" an Export Declaration is not required If the answer is \"no,\" an Export Declaration is required However, if you reply \"no\" to the question \"Are the goods restricted (i.e. controlled, prohibited or regulated) by any act of Parliament?\" you are directed to question: \"Are the goods special goods?\" [You are referred to note \"2\" at the bottom of the chart which reads: Please refer to the \"Special goods\" section for further information.] If the response is \"yes,\" an Export Declaration may be required . Reference is made to note \"2\" again If the answer is \"no,\" you are directed to the question: \"Do the goods fall under the Exceptions to reporting by the exporter section of this memorandum?\" You are referred to note \"3\" at the bottom of the chart. Note 3 reads: Please refer to the \"Exceptions to reporting by the exporter\" section for further information: If the reply is \"yes,\" an Export Declaration is not required If the reply is \"no,\" an Export Declaration is required References Consult these resources for further information: Applicable legislation Customs Act Reporting of Exported Goods Regulations Export and Import Permits Act Customs Tariff General Export Permit No. 12 - United States Origin Goods (GEP 12) Visiting Forces Act Related D-memos D2-6-5: Documentation of Goods for Temporary Exportation D3-1-8: Cargo: Export Movements D8-1-1: Administration of Temporary Importation (Tariff Item No. 9993.00.00) Regulations D8-1-4: Administrative Procedures Related to Form E29B, Temporary Admission Permit D8-1-7: Use of A.T.A. Carnets and Canada/Chinese Taipei Carnets for the Temporary Admission of Goods D8: Remissions and Temporary Importation D11-6-4: Relief of Interest and/or Penalties Including Voluntary Disclosure D17-1-5: Registration, Accounting and Payment for Commercial Goods D19-14-1: Cross-border Currency and Monetary Instruments Reporting D20-1-4: Proof of Export, Canadian Ownership, and Destruction of Commercial Goods D22-1-1: Administrative Monetary Penalty System Superseded memoranda D Memorandum D20-1-1 dated August 5, 2022 Issuing office Exporter and Release Programs Unit Program and Policy Management Division Commercial Program Directorate Commercial and Trade Branch Contact us Contact border information services Related links Forms BSF613-Summary Reporting Program Application Form BSF831-Exporter reporting application form BSF844-Exporter Contingency Form E29B, Temporary Admission Permit E667, Cross-border Currency or Monetary Instruments Report – General E668, Cross-border Currency or Monetary Instruments Report Made by Person in Charge of Conveyance E677, Cross-border Currency or Monetary Instruments Report – Individual Other resources Appeals/Reviews Administrative Monetary Penalty System Canadian Export Reporting System (CERS) Portal CARM Client Support Help Desk (CCSH) Electronic Commerce Client Requirements Document Electronic Data Interchange / Portal Clients Electronic Longroom G7 Electronic Data Interchange Export Reporting website Global Affairs Canada Softwood Lumber Division of Global Affairs Canada System Outage Contingency Plan", @@ -31849,7 +31849,7 @@ "act_name": "CBSA D-Memoranda", "section": "D20-1-1", "marginal_note": "Appendix A: Requirements relating to the electronic export declaration, the manner of filing it and the information it contains", - "part": "", + "part": "Exporter Reporting", "division": "", "heading": "", "text": "In accordance with the authority vested in me under the Delegation of Powers, Duties and Functions of the Minister of Public Safety and Emergency Preparedness under the Customs Act Section note 1 pursuant to subsection 2(4) of the Customs Act Section note 2 and subsections 12(1) and (2) of the Canada Border Services Agency Act Section note 3 , I hereby authorize the following form and manner of filing the form as well as specify the information to be provided on the form for the purpose of reporting exported goods in writing under subsection 95(4) of the Customs Act .\nThe present authorization repeals the prescription of Form B13A, Export Declaration and information contained therein dated July 10, 1997 .\nForm and manner of filing the form\nThe electronic Export Declarations, including the Summary Report, (hereinafter the \"electronic Export Declaration\"), contained within the CERS portal, and the G7 Electronic Data Interchange (G7 EDI ) are the prescribed form for the purpose of reporting exported goods to the Canada Border Services Agency ( CBSA ) in accordance with subsection 95(1) of the Customs Act .\nThe electronic Export Declaration must be submitted electronically to the CBSA through the CERS portal or the G7 EDI .\nRegistration and use of the CERS portal and G7 EDI must comply with the technical requirements, specifications and procedures set out in the Electronic Commerce Client Requirements document.\nInformation\nThe data elements that constitute an electronic Export Declaration on the CERS portal and the G7 EDI are the prescribed information for the purposes of reporting exported goods in writing under subsection 95(4) of the Customs Act.\nThis prescription document will take effect on June 30, 2020 .\nDated at Ottawa, Province of Ontario, the 8th day of November 2019 .\nSigned by Peter Hill, Vice-President Canada Border Services Agency\nSection notes Section note 1 January 9, 2017 Return to section note 1 referrer Section note 2 R.S.C. 1985, c.1 (2nd Supp) Return to first section note 2 referrer Section note 3 S.C. 2005, c. 38 Return to section note 3 referrer", @@ -31867,7 +31867,7 @@ "act_name": "CBSA D-Memoranda", "section": "D20-1-1", "marginal_note": "Section notes", - "part": "", + "part": "Exporter Reporting", "division": "", "heading": "", "text": "Section note 1 January 9, 2017 Return to section note 1 referrer Section note 2 R.S.C. 1985, c.1 (2nd Supp) Return to first section note 2 referrer Section note 3 S.C. 2005, c. 38 Return to section note 3 referrer", @@ -31885,7 +31885,7 @@ "act_name": "CBSA D-Memoranda", "section": "D20-1-1", "marginal_note": "Appendix B: Goods that do not need an export declaration", - "part": "", + "part": "Exporter Reporting", "division": "", "heading": "", "text": "If goods are exempt from being reported by the exporter and are being transported by a carrier with a memorandum of understanding (MOU) with the CBSA for exports, the exporter may indicate to the carrier that No Declaration is Required (NDR).\nThe following NDR codes may be provided by the exporter to the carrier to indicate the reason an exporter declaration is not required.\nNote: Restricted goods exported for consumption in the United States do not require an exporter declaration; however, the appropriate permit, certificate or licence, must be presented.\nEach of the following NDRs should be read in conjunction with its corresponding section in the present memorandum as the latter provides more information on when these NDRs apply.\nNDR1: Non-restricted goods exported for consumption in the United States excluding trains (railcars and locomotives) NDR2: Non-restricted commercial goods having a value of less than CAD$2,000 NDR3: Non-restricted personal and household effects, other than those of an emigrant, that are not for resale or commercial use (exception: permanently exported conveyances) NDR4: Non-restricted goods exported from Canada on a temporary basis by using the A.T.A. Carnet; A.T.A. Carnet numbers are required as part of the NDR NDR5: Non-restricted goods that were temporarily imported and documented on a form E29B - Temporary Admission Permit or an A.T.A. Carnet and are subsequently exported; E29B numbers or A.T.A. Carnet numbers are required as part of the NDR NDR6: Non-restricted cargo containers, skids, drums, pallets, straps and similar reusable goods used by a carrier in the international commercial transportation of goods NDR7: Non-restricted goods exported by a diplomatic embassy or mission personnel for their personal or official use (exception: permanently exported conveyances) NDR8: Personal gifts and donations of non-restricted goods (exception: permanently exported conveyances and commercial goods) NDR9: Arms, military stores, munitions of war and other goods, which are the property of and remain the property of a designated foreign country, that were temporarily imported by a visiting force NDR10: Non-restricted goods exported for repair or warranty repair regardless of value that will be returned to Canada NDR11: Non-restricted goods temporarily imported for warranty repairs; non-restricted goods temporarily imported for additions, repairs not covered by warranty, or processing, and the value of the additions, repairs or processing is less than CAD$2,000 NDR12: Non-restricted goods for use as ship's stores by a Canadian carrier NDR13: Non-restricted goods manufactured or produced outside Canada and removed for export from a bonded warehouse or sufferance warehouse NDR14: Non-restricted goods, other than goods exported for further processing, that will be returned to Canada within 12 months after the date of exportation NDR15: Non-restricted goods exported because of an emergency or goods exported by the Department of National Defence (DND) and reported orally according to section 15 of the Reporting of Exported Goods Regulations NDR16: Other (this includes non-restricted goods used for unique situations). For this category, the reason for the NDR must be pre-authorized by the CBSA", @@ -31903,7 +31903,7 @@ "act_name": "CBSA D-Memoranda", "section": "D20-1-1", "marginal_note": "Appendix C: Summary Reporting Program", - "part": "", + "part": "Exporter Reporting", "division": "", "heading": "", "text": "Exporters interested in participating in the Summary Reporting Program (SRP) must submit an application to the CBSA and be approved to participate in the program.\nCriteria to qualify for the Summary Reporting Program\nAn exporter may use summary reporting for exported goods if:\n- the goods are bulk or homogeneous (if such goods meet the eligibility criteria); and,\n- the exporter has received written confirmation from the CBSA that the goods may be reported in accordance with the SRP.\nRestricted goods\nIf the goods to be exported are restricted goods, the exporter must present to the CBSA, at the time of application, written confirmation from the government department controlling the goods that it approves the goods being reported using the SRP.\nThe export permits must be made available to the CBSA upon request.\nThe exporter of restricted goods under the SRP must also ensure that their exporter’s Summary Reporting Program ID number is written on the export permit to identify the exporter as an SRP participant.\nApplication process for the Summary Reporting Program\nA request to participate in the SRP must be made in writing on the BSF613-Summary Reporting Program Application Form . The completed application form, including the prescribed sample reporting format, should be forwarded to the CBSA headquarters (HQ) at:\nCanada Border Services Agency Integrated Corporate and Operational Support for Commercial Operations 191 Laurier Ave W 12th flr Ottawa ON K1A 0L8\nThe completed application form may also be scanned and sent as an attachment to the following e-mail address: cbsa.export_program-programme_exportation.asfc@cbsa-asfc.gc.ca\nIf the CBSA determines that the exporter meets the program requirements and if the decision is made to approve the application, the latter is valid for 2 years. Exporters will need to re-apply at least 90 days before the effective expiry date in order to continue using summary reporting. Summary report ID numbers are unique for each participant and should not be shared with third parties as the SRP participant is liable for any non-compliance.\nIf an application is not accepted, the CBSA will inform the applicant in writing.\nAmendments to the application for the Summary Reporting Program\nExporters who wish to add goods, places of exit, or countries of destination to a summary report, not authorized on their initial application, are required to complete an amended application (BSF613-Summary Reporting Program Application Form) and submit it to the CBSA for approval. SRP participants wishing to report additional goods, or add places of exit or countries of destination that were not authorized on the original application, must not report the goods via the SRP until their amended application has been approved.\nIf goods that were authorized on the original application subsequently become restricted, it is the exporter’s responsibility to submit an amended application to the CBSA immediately (refer to the above section entitled “Restricted goods” of this Appendix).\nSubmitting a monthly report for goods that do not qualify for the SRP may result in an Administrative Monetary Penalty (AMP).\nSubmitting a summary report\nSRP participants are required to submit a report covering the previous calendar month to the CBSA within 5 business days following the end of the month in which the goods are exported.\nOn the first day of each month, CERS Portal Business Account Owners will receive an automated notice advising them of the requirement to submit the summary report within the prescribed timeframe. These are to be submitted via the CERS Portal.\nTo avoid potential penalties from the CBSA, exporters must submit their reports using the prescribed format and within the specified timeframe.\nIf there is nothing to report for a particular month, a report must still be submitted within 5 business days after the end of the month indicating that no exports have taken place for that month (that is to say, exporters are required to submit a nil report).\nFailure to provide a report or meet the 5 business days reporting timeframe may result in an administrative monetary penalty. When a penalty is issued in relation to a particular summary report not being filed, exporters are still required to submit that report.\nAmendments to the summary report\nWhen an amendment is required to a summary report, the specific summary report that requires an amendment must be selected in the CERS Portal. As a rule, the exporter or customs service provider will be required to submit an \"Amend to update the Summary Report\" when any of the data elements present in the most recent version of the report need to be changed.\nThe Amend submission must be completed within 30 days of discovery (or being notified by the CBSA) of errors or omissions requiring one or more changes. The amendment must also be submitted if the goods are no longer being exported (please refer to chapter 25 of the ECCRD).\nGoods cannot be exported to countries of destination that were not authorized on the original SRP application (refer to the section above entitled \"Amendments to the application for the Summary Reporting Program\") until the latter application has been updated and approved by the CBSA.\nTo avoid potential penalties from the CBSA, exporters must not export their goods before their amendment is approved.\nTermination of the Summary Reporting Program participation\nExporters wishing to end their participation in the SRP must send written notice to the CBSA's Integrated Corporate and Operational Support for Commercial Operations Unit (the contact information is provided above) informing of their intention, 30 days before the effective date of termination.\nThe CBSA may remove exporters from the program should they no longer meet the program criteria. If the CBSA terminates an exporter's Summary Reporting Program privilege, the CBSA will inform the exporter in writing of its intention 30 days before the effective date of termination.", @@ -31921,7 +31921,7 @@ "act_name": "CBSA D-Memoranda", "section": "D20-1-1", "marginal_note": "Appendix D: Proof of report", - "part": "", + "part": "Exporter Reporting", "division": "", "heading": "", "text": "The formats of the proof of report numbers for each of the reporting methods are outlined hereinafter.\nCanadian Export Reporting System\nThe proof of report number for a Canadian Export Reporting System (CERS) export declaration submission is composed as follows:\n- Exporter's authorization ID (format: AA9999)\n- Date of submission (format: YYYYMMDD), and\n- Sequential number determined by the CBSA (between 1 to 99999999999, that is, 1 to 11 digits in length inclusively)\nExamples: March 20, 2020 is used as the hypothetical date of submission:\nAB1234202003201, AB12342020032010, AB123420200320100, AB123420200320101\nThe CBSA is aware that the exporting carrier occasionally obtained the proof of report number before the export declaration had been submitted in order to provide the exporter a \"unique carrier-assigned code\". This practice originated from some carriers hardcoding their system to require the proof of report before generating a Cargo Control Number (CCN).\nThe \"unique carrier-assigned code\" on an export declaration must enable a carrier or warehouse operator to locate and present the goods to the CBSA for examination at any time prior to the goods leaving Canada. It is an alphanumeric sequence that must be 21 characters or less and cannot have been previously used within the calendar year. It does not need to be the CCN.\nCarriers unable to generate a \"unique carrier-assigned code\" without the proof of report number may instruct exporters to enter an identifier that can be used by carriers and warehouse operators to locate and present the goods to the CBSA for examination at any time prior to the goods leaving Canada. For example, a carrier may ask an exporter to use one of the following identifiers: trailer number, parcel number, container number, railcar number or equipment number.\nThe exporter would subsequently complete the \"unique carrier-assigned code\" by adding the date of export to this identifier. If multiple shipments are associated to the same identifier, the \"unique carrier-assigned code\" would also need to number the shipments related to the identifier to make the code unique.\nFurther guidance on completing the “unique carrier-assigned code” is provided below for three exportation scenarios:\nGoods are exported from Canada to a non-U.S. destination The user enters the “unique carrier-assigned code” provided by the exporting carrier. Goods are exported from Canada to the United States and proceed to a non-U.S. destination with a different carrier The user completes the “unique carrier-assigned code” with information related to the carrier departing the United States. Other carrier information on the export declaration should relate to the carrier transporting the goods from Canada. Goods are exported from Canada to a non-U.S. destination but the “unique carrier-assigned code” cannot be generated without a proof-of-report number It is no longer possible for the carrier to obtain the proof of report number from the exporter or customs service provider before the goods are reported. Carriers unable to generate a “unique carrier-assigned code” without the proof of report number may instruct exporters to enter an identifier that can be used by carriers and warehouse operators to locate and present the goods to the CBSA for examination at any time prior to the goods leaving Canada. For example, a carrier may ask an exporter to use one of the following identifiers: trailer #, parcel #, container #, railcar # or equipment #. The exporter would subsequently complete the “unique carrier-assigned code” by adding the date of export to this identifier. If multiple shipments are associated to the same identifier, the “unique carrier-assigned code” would also need to number the shipments related to the identifier to make the code unique. This guidance can be summarized with the following formula: unique carrier-assigned code = [identifier] + [date of export] + [shipment number].\nG7 Electronic Data Interchange Export Reporting\nThe proof of report number for G7 Electronic Data Interchange (EDI) Export Reporting (G7 EDI) is 17 digits in length, e.g. RC123420121012345, and includes:\n- authorization ID, which is composed of 2 alphabetic and 4 numeric digits, e.g. RC1234, and\n- form ID, which is composed of the year, month and 5-digit sequential transaction number, e.g. 20121012345\nNote: The licence number issued to G7 EDI participants does not form part of the proof of report.\nSummary Reporting Program\nFor the Summary Reporting Program (SRP), the proof of report number is the Summary Reporting Program ID number, e.g. SUM9999. This ID is unique to the exporter and does not change with each shipment.\nFor SRP monthly reports submitted through the CERS Portal, the proof of report is composed as follows: SUMID (SUMNNNN) + submitters Auth ID (AANNNN) + YYYYMM for a total of 19 characters.\nNote: If the SRP report submission is completed by an exporter, then the SRP report will be assigned the exporter company's exporter Auth ID.\nIf the SRP report submission is completed by a customs service provider on behalf of an exporter, then the SRP report will be assigned the customs service provider's Auth ID.\nNo Declaration Required\nIf exporters do not have to report their exports to the CBSA, carriers must note this by using the correct No Declaration Required Number (NDR number). For a comprehensive list of goods that do not require an export declaration please refer to Appendix B: Goods that do not need an export declaration .", @@ -31939,7 +31939,7 @@ "act_name": "CBSA D-Memoranda", "section": "D20-1-1", "marginal_note": "Appendix E: When an export declaration is required", - "part": "", + "part": "Exporter Reporting", "division": "", "heading": "", "text": "This chart will help you determine when an export declaration is required.\nFigure 1: How to determine when you need an export declaration\nThe flow chart illustrates factors under which goods for exports must be reported. The goods are divided in 3 categories: restricted, special and regular. By answering several questions of the chart, you will determine whether your goods need to be reported on an Export Declaration. The chart begins with the question: What goods must be reported for export? To answer this question you are directed to question: \"Are the goods restricted (i.e. controlled, prohibited or regulated) by any act of Parliament?\" You are referred to note \"1\" at the bottom of the chart which reads: Refer to the \"Restricted goods\" section for further information. If you answer \"yes\", then an Export Permit/Licence/Certificate is/are required. You are directed to the question: \"Are the goods being exported to the United States?\" [You are referred to note “4” at the bottom of the chart which reads: Goods moving in-transit through the United States and destined for consumption in another country (i.e. not the United States) are required to be reported to the CBSA.]\" If the answer to this question is \"yes\", an Export Declaration is not required If the answer is \"no\", an Export Declaration is required However, if you reply \"no\" to the question \"Are the goods restricted (i.e. controlled, prohibited or regulated) by any act of Parliament?\" you are directed to question: \"Are the goods special goods?\" [You are referred to note \"2\" at the bottom of the chart which reads: Please refer to the \"Special goods\" section for further information.] If the response is \"yes\", an Export Declaration may be required . Reference is made to note \"2\" again. If the answer is \"no\", you are directed to the question: \"Do the goods fall under the Exceptions to reporting by the exporter section of this memorandum?\" You are referred to note \"3\" at the bottom of the chart. Note 3 reads: Please refer to the \"Exceptions to reporting by the exporter\" section for further information. If the reply is \"yes\", an Export Declaration is not required If the reply is \"no\", an Export Declaration is required\nFigure 1 : Text version The flow chart illustrates factors that determine which goods for exports must be reported. The goods are divided in 3 categories: restricted, special, regular. By answering several questions of the chart, you will determine whether your goods need to be reported on an Export Declaration. First question: What goods must be reported for export? To answer this question you are directed to question: \"Are the goods restricted (i.e. controlled, prohibited or regulated) by any act of Parliament?\" You are referred to note \"1\" at the bottom of the chart which reads: Refer to the \"Restricted goods\" section for further information. If you answer \"yes,\" then an Export Permit/Licence/Certificate is/are required. You are directed to the question: \"Are the goods being exported to the United States?\" [You are referred to note “4” at the bottom of the chart which reads: Goods moving in-transit through the United States and destined for consumption in another country (i.e. not the United States) are required to be reported to the CBSA.]\" If the answer to this question is \"yes,\" an Export Declaration is not required If the answer is \"no,\" an Export Declaration is required However, if you reply \"no\" to the question \"Are the goods restricted (i.e. controlled, prohibited or regulated) by any act of Parliament?\" you are directed to question: \"Are the goods special goods?\" [You are referred to note \"2\" at the bottom of the chart which reads: Please refer to the \"Special goods\" section for further information.] If the response is \"yes,\" an Export Declaration may be required . Reference is made to note \"2\" again If the answer is \"no,\" you are directed to the question: \"Do the goods fall under the Exceptions to reporting by the exporter section of this memorandum?\" You are referred to note \"3\" at the bottom of the chart. Note 3 reads: Please refer to the \"Exceptions to reporting by the exporter\" section for further information: If the reply is \"yes,\" an Export Declaration is not required If the reply is \"no,\" an Export Declaration is required", @@ -31957,7 +31957,7 @@ "act_name": "CBSA D-Memoranda", "section": "D20-1-1", "marginal_note": "References", - "part": "", + "part": "Exporter Reporting", "division": "", "heading": "", "text": "Consult these resources for further information:\nApplicable legislation\n- Customs Act\n- Reporting of Exported Goods Regulations\n- Export and Import Permits Act\n- Customs Tariff\n- General Export Permit No. 12 - United States Origin Goods (GEP 12)\n- Visiting Forces Act\nRelated D-memos\n- D2-6-5: Documentation of Goods for Temporary Exportation\n- D3-1-8: Cargo: Export Movements\n- D8-1-1: Administration of Temporary Importation (Tariff Item No. 9993.00.00) Regulations\n- D8-1-4: Administrative Procedures Related to Form E29B, Temporary Admission Permit\n- D8-1-7: Use of A.T.A. Carnets and Canada/Chinese Taipei Carnets for the Temporary Admission of Goods\n- D8: Remissions and Temporary Importation\n- D11-6-4: Relief of Interest and/or Penalties Including Voluntary Disclosure\n- D17-1-5: Registration, Accounting and Payment for Commercial Goods\n- D19-14-1: Cross-border Currency and Monetary Instruments Reporting\n- D20-1-4: Proof of Export, Canadian Ownership, and Destruction of Commercial Goods\n- D22-1-1: Administrative Monetary Penalty System\nSuperseded memoranda D\nMemorandum D20-1-1 dated August 5, 2022\nIssuing office\nExporter and Release Programs Unit Program and Policy Management Division Commercial Program Directorate Commercial and Trade Branch", @@ -32065,7 +32065,7 @@ "act_name": "CBSA D-Memoranda", "section": "D21-1-1", "marginal_note": "On this page", - "part": "", + "part": "Customs Privileges for Diplomatic Missions, Consular Posts and Accredited International Organizations - Tariff Item No. 9808.00.00", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines General Persons not eligible to import goods under tariff item No. 9808.00.00 Persons eligible to import goods under tariff item No. 9808.00.00 Goods and Services Tax/Harmonized Sales Tax (GST/HST), and Excise Duties and Taxes Taipei Economic and Cultural Offices Remission Order Global Affairs Canada’s Office of Protocol email address Other government departments Examination, release and accounting for imported goods Refund of duties Motor vehicles Additional information Appendix A: Categories of persons who are entitled to the privileges of importing goods duties and taxes free under tariff item No. 9808.00.00 Appendix B: Declaration and approval certificate for the importation of goods other than motor vehicles - Diplomatic missions and consular posts Appendix C: Declaration and approval certificate for the importation of motor vehicles - Diplomatic missions, consular posts and international organizations\n- References Applicable legislation Superseded memoranda D Issuing office\n- Contact us\n- Related links", @@ -32083,7 +32083,7 @@ "act_name": "CBSA D-Memoranda", "section": "D21-1-1", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Customs Privileges for Diplomatic Missions, Consular Posts and Accredited International Organizations - Tariff Item No. 9808.00.00", "division": "", "heading": "", "text": "This memorandum has been amended to:\n- Add a new organization under Appendix A: DIANA - NATO - Defence Innovation Accelerator for the North Atlantic", @@ -32101,7 +32101,7 @@ "act_name": "CBSA D-Memoranda", "section": "D21-1-1", "marginal_note": "Definitions", - "part": "", + "part": "Customs Privileges for Diplomatic Missions, Consular Posts and Accredited International Organizations - Tariff Item No. 9808.00.00", "division": "", "heading": "", "text": "For the purpose of the memorandum, the following definitions apply:\nAccredited foreign representative means a person posted to Canada and assigned to a diplomatic mission, a consular post, or to an international organization in Canada established under the Foreign Missions and International Organizations Act or the Privileges and Immunities (North Atlantic Treaty Organisation) Act . The categories of accredited foreign representatives are listed in Appendix A: Categories of persons who are entitled to the privileges of importing goods duties and taxes free under tariff item No. 9808.00.00 ; accredited foreign representatives, including accredited personnel with international organizations, receive a multiple-entry acceptance Visa (permanently inserted in the holder's passport) and, in most cases, an identity card issued by GAC ’s Office of Protocol as an indication of the holder's status under one of the Acts above (see section Persons eligible to import goods under tariff item No. 9808.00.00).\nAgents are persons who are authorized to transact business with the Canada Border Services Agency (CBSA) on behalf of the accredited foreign representative. An agent is normally a customs broker. The CBSA may refuse to transact business with an agent until the agent produces acceptable written authorization or obtains the delegated authority in the CARM Client Portal. For more information, refer to Memorandum D1-6-1: Authority to Act as Agent .\nCareer consular officer means any accredited foreign national entrusted to exercise consular functions, including the head of a consular post, consul generals, consuls, vice-consuls and consular agents.\nConsular employee means any accredited foreign national employed in the administrative or technical service of a consular post.\nConsular post means any office established in Canada in accordance with the Foreign Missions and International Organizations Act and administered by the head of the consular post, which includes for example consul generals, consuls, vice-consuls and consular agents. The locations of consular posts are available on the GAC ’s Office of Protocol website .\nDiplomatic agent means a foreign national accredited as the head of a diplomatic mission or as a member of the diplomatic staff. The head of the mission includes ambassadors, high commissioners and the apostolic nuncio representing their states in Canada.\nDiplomatic bag means any properly identified and sealed package, pouch, envelope or other container that is used to transport official correspondence, documents, and other articles intended for official use, between:\n- Diplomatic missions and consular posts in Canada, and their foreign ministry/ office\n- A permanent mission of a member state to the International Civil Aviation Organization (ICAO) headquartered in Montréal, Quebec, and that member state’s foreign ministry/ office; and\n- International organizations headquartered in Canada to dispatch and receive its official correspondence in bags\nDiplomatic cargo means commercial shipments of goods designated and marked as diplomatic cargo that do not meet the definition of diplomatic bag.\nDiplomatic mail means pieces of mail and parcels imported by, or addressed to, diplomatic missions, consular posts, international organizations, and accredited foreign representatives and their families, that do not meet the definition of diplomatic bag.\nDiplomatic mission means an embassy or high commission of a foreign state established in Canada in accordance with the Foreign Missions and International Organizations Act or a mission of permanent character to an international organization established in Canada (e.g., ICAO).\nDomestic worker means a person in the domestic service of an accredited foreign representative pursuant to Canada’s Domestic Worker Accreditation Program .\nDuties and taxes means duties or taxes levied or imposed on imported goods under Part 2 of the Customs Act , the Excise Act, 2001 (other than section 54), the Excise Tax Act , the Special Import Measures Act or any other Act of Parliament relating to customs.\nFamily means accredited members of an accredited foreign representative's family normally resident in their household.\nFirst installation means a period not to exceed six months after the initial arrival in Canada for the purposes of taking up a posting.\nGoods imported for official use means articles imported for a use which is consistent with the functions of a diplomatic mission, consular post or international organization. This includes goods imported for representational use. Examples include coats of arms, flags, signboards, seals and stamps, books, official printed matter, office furniture, office equipment and similar articles.\nGoods imported for personal use means goods imported by an accredited foreign representative for their own use and the use of their family.\nHonorary consular officer means any citizen or permanent resident of Canada entrusted by a foreign State with the exercise of consular functions, including honorary consuls general, honorary consuls, honorary vice-consuls and honorary consular agents.\nInternational organization means an organization established in Canada by treaty and/or enjoying customs/importation privileges under an order made pursuant to the Foreign Missions and International Organizations Act or the Privileges and Immunities (North Atlantic Treaty Organisation) Act ; for the purposes of this memorandum only , it does not mean an intergovernmental conference in which two or more states participate (e.g., a summit).\nMotor vehicle(s) means any vehicle that is capable of being driven or drawn on roads by any means other than muscular power exclusively, but does not include any vehicle designed to run exclusively on rails.\nOffice of Protocol means the Office of Protocol of Global Affairs Canada.\nRepresentational use means goods imported to promote the culture or economy of the sending State represented by the diplomatic mission or consular post. These goods may include items such as tourism or other promotional material imported for free distribution at a trade show. This privilege only applies where such goods are to be distributed by the diplomatic mission or consular post and not where the custody of the goods or the responsibility for promotional activities are contracted to a third party.\nService staff means an accredited foreign national employed in the domestic service of a consular post or diplomatic mission.\nSuites means the personal staff accompanying a diplomatic agent on official business.\nTemporary resident means a person who is not a resident of Canada and who resides temporarily in Canada for the purpose of employment for a period not exceeding 36 months, including accredited foreign representatives and their family.", @@ -32119,7 +32119,7 @@ "act_name": "CBSA D-Memoranda", "section": "D21-1-1", "marginal_note": "Guidelines", - "part": "", + "part": "Customs Privileges for Diplomatic Missions, Consular Posts and Accredited International Organizations - Tariff Item No. 9808.00.00", "division": "", "heading": "", "text": "General\n1. The use of a tariff item from the Customs Tariff regarding the importation of goods only provides privileges for duties and taxes relief and does not provide any other form of immunities.\n2. The Foreign Missions and International Organizations Act and the Privileges and Immunities (North Atlantic Treaty Organization) Act , and related regulations, specify the immunities from opening, search, detention, seizure and execution of goods being imported, including motor vehicles, enjoyed by diplomatic missions, consular posts, and international organizations.\nPersons not eligible to import goods under tariff item No. 9808.00.00\n3. Residents of Canada returning from diplomatic postings abroad, e.g., at a Canadian embassy, are not entitled to the privileges of the Foreign Missions and International Organizations Act or tariff item No. 9808.00.00. For additional information on the entitlements and conditions under which former residents of Canada, residents of Canada, and Canadian government employees returning to Canada may import personal and household use goods after a minimum residency or absence abroad of one year, refer to Memorandum D2-3-2: Former Residents of Canada—Tariff Item No. 9805.00.00 .\n4. Certain accredited foreign representatives are entitled to use tariff item No. 9808.00.00 only at the time of their first installation and not to any subsequent importation. However, as a temporary resident, they may be entitled to the duties and taxes relief of tariff item No. 9803.00.00 for subsequent importations. For more information on the privileges under which temporary residents may import their goods without payment of duties and taxes, refer to Memorandum D2-1-1: Temporary Importation of Baggage and Conveyances by Non-residents .\nPersons eligible to import goods under tariff item No. 9808.00.00\n5. The category of persons in which the accredited persons fall will determine the customs privileges to which the person is entitled (e.g., who is eligible to duties and taxes free privileges under tariff item No. 9808.00.00, on which goods, if applicable only at the time of first installation or also on subsequent importations). GAC issues acceptances and identity cards to accredited foreign representatives assigned to diplomatic missions, consular posts and international organizations. Appendix A: Categories of persons who are entitled to the privileges of importing goods duties and taxes free under tariff item No. 9808.00.00 lists the categories of accredited foreign representatives, the alphabetical letter appearing on their acceptance and their identity card, as well as the privileges associated with each category.\nNote: Honorary consular officers, who are Canadian citizens or permanent residents of Canada, do not receive acceptances.\n6. If at the time of their first installation, the accredited foreign representative has not yet been issued an acceptance or identity card, the CBSA will first request to see the person’s diplomatic or official visa as issued by Immigration, Refugees and Citizenship Canada (IRCC). The name of the accredited foreign representative may also be listed on the Foreign Representatives in Canada (international.gc.ca) webpage. The CSBA can also verify the person’s status by contacting GAC ’s Office of Protocol via xdc-pi@international.gc.ca .\n7. Accredited foreign representatives can be entitled to the benefits of tariff item No. 9808.00.00 for all of their importations, for the articles imported at the time of their first installation only, or in some cases, for none of the importations. The privileges related to importing goods under tariff item No. 9808.00.00 are established by the Foreign Missions and International Organizations Act and the Privileges and Immunities (North Atlantic Treaty Organisation) Act , and related regulations pursuant to these Acts.\n8. GAC will only issue an acceptance and identity card to persons listed in Appendix A: Categories of persons who are entitled to the privileges of importing goods duties and taxes free under tariff item No. 9808.00.00 of this memorandum, but may sponsor special orders in council for certain international organizations. Persons not listed in Appendix A: Categories of persons who are entitled to the privileges of importing goods duties and taxes free under tariff item No. 9808.00.00 may benefit the duties and taxes relief granted under one of these orders in council by having a copy of the order in council available for review by the border services officer, proper identification and an original letter of recognition signed by the head of the international organization (or another responsible person). For example, the Privileges and Immunities (International Labour Organization) Order conditionally exempts the International Labour Organization from duties and taxes, on goods imported for the Organization’s official use. Organizations presenting special orders in council may account for their goods under tariff item No. 9808.00.00.\n9. The acceptance is permanently affixed to the holder’s foreign passport. In the lower right corner of the acceptance is a unique alphanumeric number that will begin with an alpha prefix C, D or J. This is the same alpha prefix that appears on their identity card and is an indicator of the customs privileges to which the importer is entitled. Those persons whose alpha prefix is C or D are entitled to claim the benefits of tariff item No. 9808.00.00 at any time. The benefits granted to persons whose alpha prefix is J vary. For more information, refer to Appendix A: Categories of persons who are entitled to the privileges of importing goods duties and taxes free under tariff item No. 9808.00.00 of this memorandum.\n10. The identity card has a colour picture of the holder. On the front of the card, right side centre, there will be an alpha prefix C, D or J. The holder’s complete unique identifier number will appear on the back of the identify card. Features of the identity cards are available on the GAC website , at the link found in the References section of this memorandum.\n11. Family members are issued personal acceptances and identity cards, with the exception of children under the age of 16. The primary card holder does not have to be present for family members to present their acceptances and account for the goods duties and taxes free under tariff item No. 9808.00.00.\n12. Accredited foreign representatives assigned to diplomatic missions, consular posts and international organizations, should at the time of their first entry into Canada, present their passport containing their diplomatic or official visa issued by Immigration, Refugees and Citizenship Canada. As for all their subsequent entries into Canada, they should present their passport containing their acceptance counterfoil issued by the GAC ’s Office of Protocol.\n13. Accredited foreign representatives may import goods for their personal or official use duties and taxes free under tariff item No. 9808.00.00. Family members may also import goods for their personal use under this tariff item. However, in some cases, the benefits of the tariff item are limited to the person's first installation into Canada. For more information, refer to Appendix A: Categories of persons who are entitled to the privileges of importing goods duties and taxes free under tariff item No. 9808.00.00 of this memorandum.\n14. Only diplomatic agents of the diplomatic mission can account for goods imported under tariff item No. 9808.00.00 for the official use of the diplomatic mission.\n15. At a consular post, there are two categories of consular officers: career consular officers and honorary consular officers. Only career consular officers are entitled to the benefits of tariff item No. 9808.00.00. Only career consular officers or agents of the consular post can account for goods imported for the official use of the consular post under tariff item No. 9808.00.00.\nGoods and Services Tax/Harmonized Sales Tax (GST/HST), and Excise Duties and Taxes\n16. Imported goods that are classified under tariff item No. 9808.00.00 are non-taxable for the purposes of the Goods and Services Tax/Harmonized Sales Tax (GST/HST) under section 1 of Schedule VII to the Excise Tax Act .\n17. Imported goods that are classified under tariff item No. 9808.00.00 are non-taxable for the purposes of the Excise Act, 2001 (other than section 54), the Excise Tax Act , the Special Import Measures Act or any other Act of Parliament relating to customs.\n18. When accounting for commercial or casual goods classified under tariff item No. 9808.00.00, a Commercial Accounting Declaration (refer to Memorandum D17-1-10: Coding of Customs Accounting Documents ) or Form BSF715, Casual Goods Accounting Document (refer to Memorandum D17-1-3: Casual Importations ) must be completed using GST/HST tax status code 67 to indicate that the goods are non-taxable. GST/HST tax status code 67 applies to goods imported for the personal use of accredited foreign representatives and their families, and for goods imported for the official use of diplomatic missions, consular posts (unless the post is headed by an honorary consular officer), and accredited international organizations.\n19. For more information, refer to Memorandum D17-1-10: Coding of Customs Accounting Documents , and to Memorandum D17-1-3: Casual Importations , at the links provided in the References section of this memorandum.\nTaipei Economic and Cultural Offices Remission Order\n20. The privileges from duties and taxes relief provided to the Taipei Economic and Cultural Office (TECO) is provided by the Taipei Economic and Cultural Offices Remission Order (P.C. 1994 568 dated April 14, 1994). Goods imported by TECO personnel, whose identity card contains the alpha prefix SR, will be accounted for on a Commercial Accounting Declaration. When accounting for commercial goods on a Commercial Accounting Declaration, the goods are classified in chapters 1 to 97 of the Customs Tariff and entered in field Classification No. Special authorization code 94-05686 should be entered in field Special Authority Permit.\nGlobal Affairs Canada’s Office of Protocol email address\n21. To obtain more information regarding the status of an office or persons seeking to obtain customs privileges and immunities, please consult GAC ’s Office of Protocol via xdc-pi@international.gc.ca . The Office of Protocol cannot however field questions regarding Canadians returning from a diplomatic or consular posting abroad, and for such questions, refer to Memorandum D2-3-2: Former Residents of Canada – Tariff Item No. 9805.00.00 , at the link found in the References section of this memorandum.\nOther government departments\n22. The CBSA assists other government departments in controlling the importation of certain goods into Canada. These goods include items such as firearms, ammunition, fireworks, meat and dairy products, animals, plants and plant products, such as wood products, fresh fruit and vegetables, as well as certain food and drug products. This list is not all-encompassing but it provides some examples of goods that are controlled, restricted or prohibited. The CBSA will not release these goods until satisfied that all the import requirements have been met.\n23. All motor vehicles entering Canada are subject to inspection to ensure they are clean and free of pests and/or soil. Inspections are subject to fees. Diplomatic agents (including those with equivalent status) and career consular officers, family members or their agents, must be present when the border services officer conducts the inspection. If the motor vehicle is not adequately cleaned there will be an additional cost to the importer to obtain the service of a professional motor vehicle cleaning firm. Additional information is available on the Canadian Food Inspection Agency website (CFIA) and within CFIA Directive PI-016: Procedure for inspecting regulated articles for freedom from soil, plants, plant parts and related matter , CFIA Directive: TAHD-DSAT-IE-2010-17-1, Import of Used Equipment and Things from Non-designated Countries , and CFIA Directive D-95-96: Phytosanitary Requirements for Soil and Soil-Related matter, and for Items Contaminated with Soil and Soil-Related Matter . Additional information is also available on the CFIA Web Site .\n24. For additional information on the requirements of other government departments, refer to D Memoranda Series D19: Acts and Regulations of Other Government Departments .\nExamination, release and accounting for imported goods\nForeign diplomatic bags\n25. General rules and protections owed to diplomatic bags: Diplomatic missions, consular posts and international organizations are not required to account for the contents of diplomatic bags. Properly identified and sealed diplomatic bags are inviolable; they cannot be opened or detained. Indeed, to protect the free communication owed to diplomatic missions and consular posts for official purposes, all diplomatic and consular bags must be released without manual searches, any form of scanning, or detention. Although inspection of a diplomatic bag by X-ray would not physically break the external seal of the shipment, such an action constitutes the modern-day electronic equivalent of opening a bag. As a result, the border services officer cannot search properly identified and handled diplomatic bags, either physically or electronically (e.g., by X-ray).\n26. To be considered a diplomatic bag, the definition found in the Definitions section of this memorandum must be met. Canada does not set any limits on the permissible size, weight, or quantity of properly identified diplomatic bags.\n27. Proper identification: Diplomatic bags must bear visible external marks of their character and further bear identification of the foreign state/government/international organization to which the bags belong. More specifically, they must:\n- Have readily visible markings on the exterior of the bag, envelope, crate, or container clearly identifying it as a Diplomatic bag (in English); or Valise diplomatique (in French)\n- Externally bear the official seal of the sending entity (this may be a lead or plastic seal that is attached to a tie that closes the bag or a seal affixed to the bag’s exterior)\n- Be addressed to or from the sending state’s foreign ministry, its diplomatic mission or consular post or permanent mission to an international organization headquartered in Canada; or, in the case of an international organization, be addressed to or from the international organization’s headquarters abroad, including the United Nations in New York; and\n- When applicable, all associated shipping documents, such as bills of lading and air waybills, should describe the shipment as a Diplomatic Bag (in English); or Valise diplomatique (in French)\n28. Accompanied diplomatic bags: Properly designated diplomatic bags, transported in either the cabin or cargo-hold of an aircraft, vessel, train, or motor vehicle, are considered by Canada as being accompanied by a diplomatic or non-professional diplomatic courier when such couriers travel as a passenger on the same mode of transportation. The smooth and swift movement of diplomatic couriers transporting diplomatic bags is facilitated with proper identification that conveys the courier’s status and proper documentation that reports the number of packages being transported in the bag, and other related information. Whenever a properly identified diplomatic bag is accompanied or delivered by a diplomatic or non-professional diplomatic courier, the courier must be provided with an official document, e.g., on letterhead of the sending foreign ministry/organization, indicating that person’s status and the number of diplomatic bags that person is responsible for transporting.\n29. Unaccompanied diplomatic bags: Properly identified diplomatic bags are considered by Canada as being unaccompanied when a diplomatic or non-professional diplomatic courier is not traveling as a passenger on the same aircraft, vessel, train, or motor vehicle that is transporting the bag. There must be a detachable certificate affixed to the outside of the bag. The actual design of this detachable certificate is left to the discretion of the pertinent foreign office or international organization, but it must contain the following elements: a brief description of the bag, including its weight; a statement certifying that the bag contains only official correspondence, documents, or articles intended for official use. It should bear the signature of a responsible official of the originating foreign office, embassy, legation, consulate or international organization. Properly identified diplomatic bags may be entrusted to the captain of a commercial aircraft, when transporting such shipments into, within, or from Canada. However, in such instances, the captain of a commercial aircraft cannot be considered to be a diplomatic or non-professional diplomatic courier.\n30. About diplomatic couriers: Diplomatic couriers who have been provided with an official document indicating their status and the number of packages constituting the diplomatic bag, enjoy personal inviolability and are not liable to any form of arrest or detention in the performance of their function. However, a diplomatic courier’s person and personal baggage are subject to normal airport security screening and customs examinations. Couriers presenting diplomatic bags for importation must possess an official document indicating their status as an agent of the diplomatic mission or consular post. Absent accreditation by the receiving State as a diplomatic agent, as a member of a diplomatic mission’s administrative and technical staff, a consular officer, or consular employee, non-professional diplomatic couriers will enjoy personal inviolability only during the time in which they have a properly identified diplomatic bag in their charge.\n31. In the case of the North Atlantic Treaty Organization (NATO) Climate Change and Security Centre of Excellence, official documents under official seal are not subjected to CBSA inspection, per the NATO Climate Change and Security Centre of Excellence Rights, Privileges and Immunities Order (SOR/2023-183). Couriers, whatever their status, carrying these documents must be in possession of an individual movement order. This movement order, which should be issued in the English and French languages by an appropriate agency of the sending State or of the NATO certifying the person’s status, must show the number of despatches carried and certify that they contain only official documents.\n32. Other expectations: Canada recognizes the importance of public safety and security, and the need to safeguard these against possible violations. If there are serious and reasonable grounds for suspecting the identity of the courier or serious grounds to believe that the diplomatic bag contains correspondence, documents or articles not intended for official use or goods that are prohibited, restricted or controlled, the border services officer will contact the diplomatic mission, consular post or international organization, via the Office of Protocol at xdc-pi@international.gc.ca , and ask that the bag be opened in the presence of an authorized accredited representative. If the sending foreign State refuses this request, the bag is to be returned to its place of origin. Should you need the contact information for all missions and posts, consult the Foreign representatives in Canada webpage.\n33. Countries and international organizations are further reminded of their obligations under Vienna Convention on Diplomatic Relations and the Vienna Convention on Consular Relations (or other applicable instrument) to comply with Canadian entry, customs and quarantine laws and requirements pertaining to prohibited, restricted, or controlled goods, such as narcotics, firearms, weapons, currency, and food, plant and animal products. Any use of a diplomatic bag or courier to import or export any items in contravention of Canadian legislation may be prosecuted.\n34. Reporting an incident: All incidents related to the opening, search, detention, or loss of a diplomatic bag, including cases where a bag was received with missing items, must be reported to the Office of Protocol ( xdc-pi@international.gc.ca ), copying the Tariff Policy Unit ( Tariff_classification.classement_tarifaire@cbsa-asfc.gc.ca ) as quickly as possible. The opening and mishandling of a diplomatic bag by a private air carrier cannot generally be regarded as a violation of the Foreign Missions and International Organizations Act , including the appended Vienna Convention on Diplomatic Relations or the Vienna Convention on Consular Relations , as applicable. When notifying of an alleged incident, the mission must provide the following information:\n- The date on which the mission determined there was a problem with the diplomatic bag\n- All details that led the mission to conclude that the Government of Canada may have opened the bag or compromised its integrity (this may include a copy of any Government of Canada correspondence left inside the bag)\n- Copies of shipping documents (e.g. bill of lading, airway bill, etc.) and other transportation details such as flight details\n- Photos of the bag if available and\n- The mission’s main contact(s) on the file (in case of inquiries)\n35. Additional information is available in Circular Note No. XDC-0144 of January 28, 2011: Canadian policy and practice on the screening of diplomatic bags .\n36. Correspondence and other official documents imported by international organizations accredited by GAC (either by courier or in sealed bags) are treated the same as diplomatic bags.\n37. Diplomatic bags sent to Canada by representatives of Canadian diplomatic missions/consular posts based abroad are not entitled to the benefits and privileges identified in the Foreign Missions and International Organizations Act .\nGoods imported for official use – not imported in diplomatic bags\n38. Goods not imported in diplomatic bags, even if designated and marked as diplomatic cargo or diplomatic mail, are not considered by the CBSA to be properly identified diplomatic bags. Therefore, such shipments are not entitled to the immunities from opening, search, detention or seizure afforded to diplomatic bags by the Foreign Missions and International Organizations Act .\n39. Goods that are not imported in diplomatic bags that are to be used in the operation of the diplomatic mission, consular post, or international organization are considered commercial goods and are entitled to the duties and taxes relief privileges under tariff item No. 9808.00.00.\n40. Only diplomatic agents of the diplomatic mission, or their agents, can account for goods imported under tariff item No. 9808.00.00 for the official use of the diplomatic mission. In the case of a consular post, only career consular officers of that post, or their agents, can account for goods imported under tariff item No. 9808.00.00 for official use.\n41. Goods imported for official use are to be accounted for on the Commercial Accounting Declaration in the CARM Client Portal. For more information, refer to Memorandum D17-1-10: Coding of Customs Accounting Documents , and to CARM Client Portal: Onboarding documentation .\n42. Goods imported for official use are to be accounted for in using the diplomatic mission, consular post, or international organization’s business number and import-export program (RM) account number. Business numbers are issued by the Canada Revenue Agency (CRA), while import-export program (RM) account is administered by the Canada Border Services Agency (CBSA). For more information on business numbers, refer to the Canada Revenue Agency website or call 1-800-959-5525 , and for more information on import-export program (RM) accounts, refer to Register for or modify an import-export program account, at the link found in the References section of this memorandum.\n43. Customs brokers authorized to account for goods on behalf of a diplomatic mission, consular post, or international organization must present an official document issued by their client, indicating their status as an agent of the diplomatic mission, consular post or international organization or obtain the delegated authority in the CARM Client Portal, authorizing them to account for the goods of a specific importation. Generic authorizations are not accepted. For more information, refer to Memorandum D1-6-1: Authority to Act as Agent , at the link found in the References section of this memorandum.\n44. To meet the requirements of section 5 of the Customs Diplomatic Privileges Regulations for the purpose of the duties and taxes free privileges, the Commercial Accounting Declaration must be accompanied by a Declaration and Approval Certificate in the form set out in Appendix B: Declaration and approval certificate for the importation of goods other than motor vehicles—Diplomatic missions and consular posts of this memorandum. When the Commercial Accounting Declaration is submitted, the importer must retain the certificate, which must be available for review at the request of the border services officer. The certificate must be an original document unique to the specific importation of goods and not a photocopy or facsimile. The certificate must bear the official diplomatic mission, consular post or international organization seal and be approved by the head or other accredited foreign representative of the diplomatic mission, consular post or international organization with signing authority. A list of authorized signatories is available on the GAC website, at the link found in the References section of this memorandum.\nImportation of alcohol for charitable and special representational event: a special process for diplomatic missions, consular posts and international organizations\n45. Alcoholic beverages and tobacco and vaping products can be considered goods imported for official use and imported duties and taxes free only if it is for consumption during official functions on the premises of the diplomatic mission, consular post or international organization, and the premises of the accredited foreign representative. In addition, all provincial liquor board requirements must be met.\n46. Diplomatic missions, consular posts and international organizations are entitled to import alcoholic beverages duties and taxes free under tariff item No. 9808.00.00 for activities and special representational events that will occur inside their premises, e.g., the diplomatic mission, consular post or official residence. The GAC Office of Protocol’s pre-approval of these imports is not required.\n47. If the event is to be hosted outside a diplomatic mission, consular post or international organization, or outside the official residences, diplomatic missions are required to seek the Office of Protocol’s pre-approval via xdc-pi@international.gc.ca prior to importing the alcoholic beverages. The event must be hosted or co-hosted by an accredited representative of appropriate designation, such as a diplomatic agent (D identify card) or a career consular officer (C identity card), and all applicable federal and provincial laws must be respected. It should be noted that permits from the appropriate provincial authority may need to be obtained in order to serve alcohol imported duties and taxes free, regardless of whether the venue is otherwise licensed to serve alcohol purchased through provincially regulated vendors.\n48. The submission to the Office of Protocol must be made well in advance of the event and include:\n- The date, location and anticipated hours of the event\n- The type of event (e.g., special representational event, charitable event, etc.)\n- The name and title of the accredited representative who will be present as host or co-host at the event, along with a copy of the host’s or co-host’s invitation; and\n- A confirmation that: The relevant provincial liquor permit has been or will be sought and received from the provincial liquor board, where applicable The proceeds of the event are to be donated to a registered Canadian charity, along with the charitable registration number issued by the Canada Revenue Agency (does not apply to special representational events) The alcoholic beverages will not be sold, auctioned off or used as door prizes and Any alcohol beverages not consumed during the event will be returned to the diplomatic mission, the consular post, or official residence\n49. The application form for imports of alcoholic beverages and special events is available on the GAC website, at the link found in the References section of this memorandum.\n50. At the time of importation, the alcoholic beverages must be specifically consigned, in name, to the diplomatic mission, the consular post or international organization and not to a third party or an agency. As such, they must be accounted for on a Commercial Accounting Declaration in the CARM Client Portal in using the diplomatic mission, consular post, or international organization’s business number and import-export program (RM) account number as mentioned in paragraph 42 above. Along with the Commercial Accounting Declaration, the commercial invoice, and the cargo control document, the person accounting for the goods must present the original authorization letter issued by GAC. All provincial liquor board requirements must be met.\n51. To fulfil the requirements of section 5 of the Customs Diplomatic Privileges Regulations , applications to import goods using a Commercial Accounting Declaration must be supported by a Declaration and Approval certificate in the form set out in Appendix B: Declaration and approval certificate for the importation of goods other than motor vehicles—Diplomatic missions and consular posts B . When a Commercial Accounting Declaration is submitted, the importer must retain the certificate, which must be available for review at the request of the border services officer. The certificate must be an original document unique to the specific importation and not a photocopy or facsimile. The certificate must bear the official diplomatic mission or consular post seal and be approved by the head or other accredited foreign representative of the diplomatic mission, consular post or international organization with signing authority. A list of authorized signatories is available on the GAC website, at the link found in the References section of this memorandum.\nAccompanied personal baggage and non-accompanied goods for personal use (declared goods to follow)\nNote: Nothing in section below should be construed as exempting accredited foreign representatives from pre-board screening at airport security checkpoints across Canada, including the screening of their personal baggage. To learn more about security screening, read Security Screening - CATSA (catsa-acsta.gc.ca) .\n52. Accredited foreign representatives listed in Appendix A: Categories of persons who are entitled to the privileges of importing goods duties and taxes free under tariff item No. 9808.00.00 and their family are entitled to the indicated duties and taxes relief privileges under tariff item No. 9808.00.00 for the goods contained in their accompanied personal baggage. Usually, a verbal declaration to the border services officer is sufficient to report and account for such goods when there are no non-accompanied goods for personal use declared goods to follow (e.g., household goods or personal effects).\n53. When there are also non-accompanied goods for personal use (goods to follow) in addition to the accompanied personal baggage, accredited foreign representatives of the categories listed in Appendix A: Categories of persons who are entitled to the privileges of importing goods duties and taxes free under tariff item No. 9808.00.00 must declare to the border services officer at the time of their first installation, the importation of those goods that do not form part of their accompanied personal baggage (goods to follow), in addition to the ones that form part of their accompanied personal baggage, as per the procedures below. In those cases, Form BSF715, Casual Goods Accounting Document will be issued.\n54. The accredited foreign representative should prepare a detailed list in duplicate of all goods being imported and to be imported (i.e., goods to follow), showing the make, model, serial numbers (where applicable), and approximate value of each item in Canadian currencies. For general household items, a group listing and overall value is sufficient (e.g., kitchen utensils – $100). The list should be divided into two parts, showing which items are accompanying the owner at the time of their first installation and which items are to arrive at a later date as goods to follow. When there are goods to follow, the list must be detailed enough to avoid any confusion when the shipment arrives, particularly if there are goods of significant value.\n55. This list should be presented to a border services officer when the accredited foreign representative first presents themselves to the CBSA for entry into Canada, even if no goods are being imported at that time. Instead of a list, Form BSF186A, Personal Effects Accounting Document (list of imported goods) may be used. The border services officer will stamp both copies of the list or the Form BSF186A (list of imported goods), and return one copy to the accredited foreign representative. Only goods that were declared Accompanied personal baggage and goods listed to be imported (goods to follow) at the time of the first installation are eligible for accounting under tariff item No. 9808.00.00.\n56. In accordance with the Foreign Missions and International Organizations Act , the personal baggage of diplomatic agents and career consular officers (and not honorary consular officers) are upon entry exempt from inspection, unless there are serious grounds for presuming that it contains items not intended for official use, or articles for personal use, or articles that are prohibited by Canadian law. These exemptions also apply to certain accredited foreign representatives with international organizations. In this case, CBSA’s inspection shall be done only in the presence of the accredited foreign representative, or of an authorized representative.\n57. When a foreign representative or an accompanying family member is immune from the search and seizure of personal baggage, a border services officer can still seek to inspect their personal baggage if there are serious grounds for presuming that it contains articles that are prohibited, restricted or controlled. The border services officer cannot and will not open or examine any official papers or documents found in the personal baggage. The foreign representative or family member must also be present when the border services officer conducts any inspection. An example of grounds for conducting an inspection would be where detector dogs indicate the presence of drugs, prohibited food, plant or animal products.\n58. Honorary consular officers are not exempt from the search, detention and seizure of personal baggage. Such persons may, however, be charged with the responsibility of transporting consular archives. These archives, when clearly identified as such and distinctly separated from the other private goods of the honorary consular officer, should be treated as immune from search and seizure.\n59. Goods that do not form part of accompanied personal baggage (declared as goods to follow) will be released to the accredited foreign representative, or their agent, on presentation of the stamped original list or Form BSF186A, Personal Effects Accounting Document (list of imported goods) to the border services officer. The border services officer will stamp, initial and date the items being released on the importer’s copy of the list or the Form BSF186A, Personal Effects Accounting Document (list of goods imported goods).\n60. Where the accredited foreign representative has a stamped list or Form BSF186A, Personal Effects Accounting Document (list of imported goods), an agent can be authorized to obtain the release of the goods and the goods to follow on their behalf. In addition to the original declaration document, the agent must present a written authorization signed by the accredited foreign representative allowing to obtain the release of the goods for the specific importation. Generic authorizations are not accepted.\n61. Where the accredited foreign representative omitted to present a list or Form BSF186A, Personal Effects Accounting Document (list of imported goods) when they first present themselves to the CBSA for entry into Canada, they still may assign an agent to obtain the release of their non-accompanied goods for personal use. In such cases, either a newly prepared or a duplicate of the original list or Form BSF186A, Personal Effects Accounting Document (list of imported goods) is acceptable, as long as the border services officer is satisfied that the importer does qualify for tariff item No. 9808.00.00, or tariff item No. 9803.00.00. The agent must present a written authorization signed by the accredited foreign representative allowing to obtain the release of the goods for the specific importation. Generic authorizations are not accepted. An agent can also be allowed to obtain the release of the goods to follow.\n62. Where non-accompanied goods for personal use arrive in Canada before the accredited foreign representative, an agent can be assigned to obtain the release of the goods. A duplicate list or Form BSF186A Personal Effects Accounting Document (list of imported goods) of the goods being declared for importation is required at that time. The agent must present a written authorization signed by the accredited foreign representative and allowing to obtain the release of the goods for the specific importation. Generic authorizations are not accepted. An agent can also be allowed to obtain the release of the goods to follow.\n63. In accordance with the Vienna Convention on Diplomatic Relations , only diplomatic agents and their family members are generally immune from search, detention and seizure of non-accompanied goods for personal use that have been declared goods to follow.\nGoods imported for personal use (other than accompanied personal baggage or declared goods to follow)\n64. Only certain accredited foreign representatives listed in Appendix A: Categories of persons who are entitled to the privileges of importing goods duties and taxes free under tariff item No. 9808.00.00 may import goods for personal use after their first installation into Canada using tariff item No. 9808.00.00 by virtue of the Foreign Missions and International Organizations Act or the Privileges and Immunities (North Atlantic Treaty Organisation) Act . They may at any time while still assigned to the diplomatic mission, consular post or international organization be entitled to the duties and taxes relief privileges of that tariff item when importing goods.\n65. However, accredited foreign representatives entitled to the duties and taxes relief privileges of tariff item No. 9808.00.00 only at the time of their first installation may be entitled to the duties and taxes relief privileges of tariff item No. 9803.00.00 for all subsequent importations of goods for personal use. In addition, goods for personal use (e.g., household and personal effects) imported by members of the administrative and technical staff of all permanent missions representing a Member State to the International Civil Aviation Organization (ICAO) cannot be imported using the benefits of tariff item No. 9808.00.00. For more information on the types of goods which may be imported under tariff item No. 9803.00.00, and any conditions which must be met, consult Memorandum D2-1-1: Temporary Importation of Baggage and Conveyances by Non-residents .\n66. In the case of imported goods for personal use that have not been declared in a list or in Form BSF186A Personal Effects Accounting Document (list of imported goods) at the time of the accredited foreign representative’s first installation, goods will be accounted for either on a Commercial Accounting Declaration, a Form E14, CBSA Postal Import Form , or the courier’s accounting document, depending on the circumstances described below.\n67. When the goods are accounted on a Commercial Accounting Declaration, goods must be accompanied by a declaration and approval certificate in the form set out in Appendix B: Declaration and approval certificate for the importation of goods other than motor vehicles—Diplomatic missions and consular posts B as per section 5 of the Customs Diplomatic Privileges Regulations .\n68. The Commercial Accounting Declaration must be supported by a declaration and approval certificate in the form set out in Appendix B: Declaration and approval certificate for the importation of goods other than motor vehicles—Diplomatic missions and consular posts B as per section 5 of the Customs Diplomatic Privileges Regulations . When the Commercial Accounting Declaration is submitted, the certificate must be available for review at the request of the inspecting border services officer. The certificate must be an original document unique to the specific importation and not a photocopy or facsimile. The certificate must bear the official diplomatic mission or consular post seal and be approved by the head of the diplomatic mission or consular post or other authorized accredited foreign representative. A list of authorized signatories is available on the GAC website, at the link found in the References section of this memorandum.\n69. Senior officials of international organizations listed in Appendix A: Categories of persons who are entitled to the privileges of importing goods duties and taxes free under tariff item No. 9808.00.00 are not required to present a certificate. It is generally expected that importations of alcohol for personal use must be in amounts that are reasonable for personal consumption. Former residents of Canada returning from diplomatic postings abroad are not entitled to the privileges of the Foreign Missions and International Organizations Act and tariff item No. 9808.00.00. In most cases, the provisions of tariff item No. 9805.00.00 are applicable.\n70. Goods imported by international mail are received by Canada Post and directed to the CBSA for primary screening and the assessment of duties and taxes. The sender or exporter must clearly indicate on the parcel the name of the diplomatic mission, consular post or international organization as well as the name and title of the accredited foreign representative entitled to the duties and taxes relief privileges to help the border services officers determine if the goods are subject to duties and taxes.\n71. A Form E14, CBSA Postal Import Form, will be attached to the outside of the parcel indicating the duties and taxes payable on the goods. In cases where duties and taxes have been assessed in error, and/or the accredited foreign representative does not agree with the assessment, the CBSA offers two options:\n- After paying the duties and taxes owing, the accredited foreign representative may request a refund by completing Form B2G – CBSA Informal Adjustment Request located on the reverse side of the Form E14 CBSA Postal Import Form, attaching a copy of their identity card and submitting the claim to a CBSA Casual Refund Centre for processing (addresses identified on the Form B2G – CBSA Informal Adjustment Request); or\n- The accredited foreign representative can refuse the delivery by checking the Return to CBSA box on Form E14 CBSA Postal Import Form labelled Appeal (Return to the CBSA), and providing a telephone number. A CBSA official will then contact the accredited foreign representative to discuss the reason for the appeal and once the eligibility for tariff item No. 9808.00.00 is determined, will make arrangements for the delivery\nFor more information, refer to Memorandum D5-1-1: International mail processing , at the link found in the References section at this memorandum.\n72. When goods are imported by courier, the courier company must be provided with the name of the diplomatic mission, consular post or international organization as well as the name and title of the accredited foreign representative entitled to the duties and taxes relief privileges under tariff item No. 9808.00.00. If goods are imported commercially under the diplomatic mission, consular post, or international organization’s business number and import-export program (RM) account number, the courier company must obtain the delegated authority in the CARM Client Portal. In cases where duties and taxes have been assessed in error and/or if they do not agree with the assessment, the accredited foreign representative should discuss this with the courier company. Due to the requirements outlined in the Foreign Missions and International Organizations Act , diplomatic bags and mail are not eligible for importation in the Courier Low Value Shipment (CLVS) Program and must be processed in the regular commercial stream. For more information, refer to Memorandum D17-4-0: Courier Low Value Shipment Program , at the link found in the References section at this memorandum.\n73. Mail and parcels addressed to diplomatic missions, consular posts, international organizations and accredited foreign representatives and their family members that are not imported in diplomatic bags are deemed to be normal mail, even if identified as diplomatic mail or diplomatic cargo. Therefore, such goods are not entitled to the immunities from opening, search, detention or seizure afforded to diplomatic bags by the Vienna Convention on Diplomatic Relations .\nRefund of duties\n74. In cases where the importer has been required to pay duties and taxes on goods which were entitled to relief, the importer or their agent must submit an adjustment to the Commercial Accounting Declaration or complete a Form B2G, CBSA Informal Adjustment Request . The form used depends on the original accounting document. The Commercial Accounting Declaration is completed to adjust an accounting entry while the Form B2G is completed to adjust an entry documented on a Form BSF715, Casual Goods Accounting Document.\nMotor vehicles\nImportation of personal motor vehicles\n75. Accredited foreign representatives of diplomatic missions, consular posts and international organizations may import, with the Office of Protocol’s written permission, their personal motor vehicle whether or not the motor vehicle meets Transport Canada’s safety standards. Motor vehicles that do not meet Transport Canada’s standards must be exported at the end of the importer’s posting or destroyed under CBSA supervision. Those motor vehicles that meet Transport Canada’s standards may not be sold or otherwise disposed of in Canada by the importer for a minimum of two years from the date of importation.\n76. However, some foreign governments place restrictions on the importation and resale of motor vehicles duties and taxes free by personnel working in Canadian missions abroad. GAC has adopted a policy of reciprocity, the intent of which is to achieve comparable treatment regarding privileges and benefits for Canadian missions abroad and foreign missions in Canada. This means that for importers from certain countries, even though their motor vehicle meets Transport Canada’s standards, GAC has established a mandatory retention period of three years after which they cannot sell the motor vehicle in the Canadian market unless the importer receives written authorization from GAC ’s Office of Protocol. To obtain a copy of the list of affected countries, please contact the Office of Protocol ( xdc-pi@international.gc.ca ).\n77. As per section 6 of the Customs Diplomatic Privileges Regulations , an original declaration and approval certificate signed by the importer and the head or authorized person of the diplomatic mission, consular post or international organization must be presented at the time of importation. The declaration and approval certificate must be in the form set out in Appendix C: Declaration and approval certificate for the importation of motor vehicles - Diplomatic missions, consular posts and international organizations and bear the official diplomatic mission/consular post seal, or be on the international organization’s letterhead. A list of authorized signatories is available on the GAC website at the link found in the References section of this memorandum.\n78. Where the vehicle does not meet Transport Canada standards, the importer does not require written authorization from GAC ’s Office of Protocol to temporarily import the motor vehicle.\n79. The motor vehicle must have been declared on the stamped importer’s list or on BSF186A Personal Effects Accounting Document (list of imported goods) and will be accounted for under BSF715 form, Casual Goods Accounting Document.\n80. The motor vehicles are not required to be registered in Transport Canada’s Registrar of Imported Vehicles (RIV) program but must be documented on a Transport Canada Vehicle Import Form - Form 1 . This form must be completed online at the link provided in the References section of this memorandum and printed in three copies to present to the provincial motor vehicle licensing bureau to obtain a Canadian licence plate.\n81. In the portion of the Vehicle Import Form - Form 1, labelled Notice to Provincial/Territorial Licence Authority K-22, the border services officer will indicate one of the following disposal restrictions depending on whether the motor vehicle meets Transport Canada’s standards:\n- that the motor vehicle may not be sold or disposed of in Canada at any time without authorization from the CBSA; or\n- that the motor vehicle may not be sold or disposed of in Canada on or before a date specified by the border services officer. That date will be at least two years from the date of entry into Canada\n82. Option (a) applies when the motor vehicle does not meet Transport Canada’s standards. Option (b) applies where the vehicle meets Transport Canada’s standards.\n83. For more information, refer to Memorandum D19-12-1: Importation of Vehicles .\n84. An export declaration does not have to be submitted at the time a vehicle is exported at the end of the importer’s posting, except when the vehicle has been purchased in Canada through a dealership, in accordance with the Reporting of Exported Goods Regulations . For more information, refer to Memorandum D20-1-1: Exporter reporting , at the link found in the References section at this memorandum.\nNote: Nothing in section above - Importation of personal motor vehicles - should be construed as exempting accredited foreign representatives from provincial vehicle licensing requirements.\nSale of a motor vehicle imported by an accredited foreign representative\n85. Accredited foreign representatives wishing to sell their previously imported Transport Canada compliant motor vehicle prior to the end of the mandatory retention period (whether two or three years, depending on the country), are required to pay applicable duties and taxes on the value of the vehicle. The motor vehicle will also have to enter into, and qualify under, Transport Canada’s Registrar of Imported Vehicles (RIV) program.\n86. To pay duties and taxes, the accredited foreign representative or their agent must present the Vehicle Import Form – Form 1 completed at the time of importation to the nearest CBSA office . If the vehicle is admissible for permanent importation, the CBSA office will collect applicable duties and taxes and issue a replacement Vehicle Import Form – Form 1 removing the disposal restrictions and registering the vehicle into the RIV program.\n87. Selling a used and previously imported vehicle is handled through the provincial motor vehicle licensing bureau. After the vehicle has entered the RIV program and, if necessary, been modified to meet Canadian road safety standards, the importer may then present the replacement Vehicle Import Form – Form 1 to the licensing bureau and transfer ownership. At that time the licensing bureau will issue new licence plates and collect the applicable GST/HST.\n88. Accredited foreign representatives wishing to sell their Transport Canada compliant motor vehicle after the mandatory retention period are not required to pay duties and taxes. However, the motor vehicle must still be entered into, and qualify under, Transport Canada’s RIV program and, if necessary, modified to meet Canadian road safety standards before being sold. As in the case of vehicles sold prior to the end of the mandatory two-year retention period, the accredited foreign representative or their agent must present the Vehicle Import Form – Form 1 completed at the time of importation to the nearest CBSA office.\n89. Accredited foreign representatives seeking to sell their Transport Canada non-compliant motor vehicle after the end of the two-year retention period, must ensure that the motor vehicle is considered admissible for permanent importation into Canada under Transport Canada standards. Vehicles manufactured for any market other than the North American market are not admissible for permanent importation into Canada. As well, some models manufactured for the North American market are not admissible. In some instances, it is not possible to modify a vehicle to meet Transport Canada standards. To determine admissibility and/or what modifications a vehicle may require please consult the RIV program. Accredited foreign representatives are not required to pay any duties and taxes on the vehicle. However, if the motor vehicle is admissible for permanent importation, it must be entered into Transport Canada’s RIV program and, where necessary, modified to meet Canadian road safety standards before it can be sold and the title changed. As in the previous cases, the accredited foreign representative or their agent must present the Vehicle Import Form – Form 1 completed at the time of importation to the nearest CBSA office.\nNotes:\n- If before the expiration of the mandatory retention period, the accredited foreign representative dies or leaves Canada permanently, on the written recommendation of GAC ’s Office of Protocol, the CBSA may waive the requirement to pay the applicable duties and taxes on the vehicle\n- In the case of the NATO Climate Change and Security Centre of Excellence, private motor vehicles temporarily imported may be re-exported freely at all times during a person’s assignment (no mandatory retention period)\nMotor vehicles purchased in Canada through a dealership\n90. Only the person who paid the duties and taxes on an imported motor vehicle can claim a refund of the duties and taxes. In this case, as the importer of record, only the dealership which has sold the motor vehicle to an accredited foreign representative who is entitled to duties and taxes free privileges can apply for a refund.\n91. Diplomatic agents, career consular officers and consular staff are not subject to the domestic excise taxes, which includes the GST/HST, the tax on fuel-inefficient vehicles (Green Levy) and on automobile air conditioners.\n92. Where the purchaser believes the dealership has incorrectly passed on the costs of the duties and taxes to them they should discuss this with the dealership.\n93. Vehicles purchased in Canada and permanently exported must be reported on an export declaration. For more information, refer to Memorandum D20-1-1: Exporter reporting , at the link found in the References section at this memorandum.\nAdditional information\n94. To obtain more information regarding the status of an office or individual seeking to exercise customs privileges, please consult the appropriate officer with the Privileges and Immunities Unit of the Office of Protocol, Global Affairs Canada .\nAppendix A: Categories of persons who are entitled to the privileges of importing goods duties and taxes free under tariff item No. 9808.00.00\nThis table outlines who is eligible for privileges under tariff item No. 9808.00.00, what they are eligible for, and the type of acceptance and identity card required of them.\nWho is eligible and which privileges apply\nCategories of eligible persons Privileges (see legend below table) Type of acceptance and identity card Diplomatic agents and their families 1 D Officials of the Delegation of the European Union (Ottawa) and of the Office of the European Union (Montréal), and their families 1 D Members of the administrative and technical staff of the Embassy of the United States of America, and their families 1 D Representatives of a Member State to the International Civil Aviation Organization (ICAO), including permanent representatives, alternate representatives, advisers and technical experts, and their families 1 D Officials of the following organizations who enjoy status equivalent to diplomatic agents and their families: COL – Commonwealth of Learning COSPAS-SARSAT – International Satellite System for Search and Rescue DIANA - NATO - Defence Innovation Accelerator for the North Atlantic EGMONT Secretariat – Secretariat of the Egmont Group of Financial Intelligence Units ICAO – International Civil Aviation Organization IICA – Inter-American Institute for Cooperation on Agriculture INWEH – United Nations University/International Network on Water, Environment and Health NACEC – North American Commission for Environmental Cooperation NAFO – Northwest Atlantic Fisheries Organization UIS – UNESCO Institute for Statistics UNEP – United Nations Environment Programme (Multilateral Fund for the Implementation of the Montréal Protocol Secretariat) SCBD – Secretariat of the Convention on Biological Diversity 1 D Career consular officers and their families 1 C Officials of the Hong Kong Economic and Trade Office in Toronto and their families 1 C Members of the administrative and technical staff of diplomatic missions, and their families 2 J Consular employees and their families 2 J Members of the administrative staff employed in a permanent mission to the International Civil Aviation Organization (ICAO) and their families 2 J Officials of the following organizations and their families: BISIH – Bank for International Settlements Innovation Hub COL – Commonwealth of Learning COSPAS-SARSAT – International Satellite System for Search and Rescue EGMONT Secretariat – Secretariat of the Egmont Group of Financial Intelligence Units IAEA – International Atomic Energy Agency ICAO – International Civil Aviation Organization IICA – Inter-American Institute for Cooperation on Agriculture INWEH – United Nations University/International Network on Water, Environment and Health NACEC EA – North American Commission for Environmental Cooperation (note: exemption at first installation excludes alcoholic beverages for this organization) NAFO – Northwest Atlantic Fisheries Organization NPAFC – North Pacific Anadromous Fish Commission OIF/IEPF – Organisation internationale de la Francophonie/Institut de la Francophonie pour le développement durable OIF/REPAM – Organisation internationale de la Francophonie/Représentation extérieure de la Francophonie en Amérique PICES EA – North Pacific Marine Science Organization (note: exemption at first installation excludes alcoholic beverages for this organization) PSC – Pacific Salmon Commission UIS – UNESCO Institute for Statistics UN-HABITAT – United Nations Human Settlements Programme UNEP – United Nations Environment Programme (Multilateral Fund for the Implementation of the Montréal Protocol Secretariat) SCBD – Secretariat of the Convention on Biological Diversity UNHCR – Office of the United Nations High Commissioner for Refugees, including its Private Sector Partnerships Branch WFP – World Food Programme 3 J CCASCOE - NATO Climate Change and Security Centre of Excellence DIANA - NATO - Defence Innovation Accelerator for the North Atlantic 4 J Members of the service staff of all diplomatic missions and consular posts, and their families 5 J Members of the service staff of a permanent mission to the International Civil Aviation Organization (ICAO) and their families 5 J Domestic workers in diplomatic or consular households 5 J\nTable legend\n1. Exempt from duties and taxes on goods, including alcoholic beverages and tobacco products, imported for official or personal use (tariff item No. 9808.00.00) at the time of first installation and all subsequent importations.\n2. At the time of first installation only, exempt from duties and taxes on goods imported for official or personal use, including alcoholic beverages and tobacco products, under tariff item No. 9808.00.00. Subsequent to first installation, goods imported for personal use may be eligible under tariff item No. 9803.00.00 (duties and taxes free). Any concerns regarding the eligibility of such persons to import any item duties and taxes free, or the quantity of certain items being imported, should be directed to the GAC Office of Protocol at xdc-pi@international.gc.ca .\n3. At the time of first installation only, exempt from customs duties and taxes on articles imported for official or personal use, including alcoholic beverages and tobacco products, under tariff item No. 9808.00.00. Subsequent to first installation, goods imported for personal use, including alcohol and tobacco may be eligible under tariff item 9803.00.00 (duties and taxes free).\nPlease note however that there are certain variations from organization to organization; when the exemption at first installation excludes alcoholic beverages, these organizations are marked with an EA . However, alcoholic beverages and tobacco products imported for personal use may be eligible under tariff item No. 9803.00.00 (duties and taxes free). Any concerns regarding the eligibility of such persons to import any item duties and taxes free, or the quantity of certain items being imported, should be directed to the Privileges and Immunities Unit of the Office of Protocol .\n4. Exempt from duties and taxes on the temporary importation of private motor vehicles (tariff item No. 9808.00.00) at all times, i.e., throughout the assignment period. Additionally exempt from duties and taxes on other articles imported for official or personal use, including alcoholic beverages and tobacco products, under tariff item No. 9808.00.00, but at the time of first installation only. Subsequent to first installation, other goods for personal use may be eligible under tariff item No. 9803.00.00 (duties and taxes free).\n5. Not entitled to any duties and taxes relief privileges under No. 9808.00.00. However, the goods for personal use may be eligible under tariff item No. 9803.00.00 duties and taxes free.\nAppendix B: Declaration and approval certificate for the importation of goods other than motor vehicles - Diplomatic missions and consular posts\nNote: For goods (other than motor vehicles) imported by accredited foreign representatives posted to accredited international organizations in Canada this certificate is not required.\nI certify that the imported goods described in this certificate or invoice no. [insert invoice number] are for my personal, family and/or official use. I am aware that the goods may not be sold or otherwise disposed of in Canada within a period of one year from the date of importation, except on payment of duties and taxes as applicable on the appraised value of the goods at the time of sale. If for any reason it becomes necessary to sell or dispose of these goods within one year of the date of importation, I undertake to notify the closest CBSA office and pay the duties and taxes owing.\n[Insert or attach a description of the goods including serial numbers and model numbers where applicable, and the statement: Goods for official use at the Embassy of (insert name of country).]\nName of accredited foreign representative:\nTitle:\nDiplomatic mission/consular post:\nSignature:\nDate:\nI approve this importation\nName of head, diplomatic mission/consular post\nor name and title of person authorized to sign:\nSignature:\nDate:\nAppendix C: Declaration and approval certificate for the importation of motor vehicles - Diplomatic missions, consular posts and international organizations\nI certify that the imported motor vehicle described in this certificate or sales invoice no. [insert invoice number] is being imported for my personal, family and/or official use and not for sale. I am aware that the motor vehicle may not be sold or otherwise disposed of in Canada within a period of two years from the date of importation, except where the duties and taxes waived at the time of importation are paid based on the appraised value of the motor vehicle at the time of sale. If for any reason it becomes necessary to sell or dispose of this vehicle within two years of the date of importation, I will advise the closest CBSA office and pay the duties and taxes owing.\n[Where a sales invoice is not attached insert description of motor vehicle including make, model, Vehicle Identification Number (VIN) and colour.]\nName of accredited foreign representative:\nTitle:\nDiplomatic mission/consular post/international organization:\nSignature:\nDate:\nI approve this importation\nName of head, diplomatic mission/consular post,\nSenior official of international organization,\nor name and title of person authorized to sign:\nSignature:\nDate:", @@ -32137,7 +32137,7 @@ "act_name": "CBSA D-Memoranda", "section": "D21-1-1", "marginal_note": "References", - "part": "", + "part": "Customs Privileges for Diplomatic Missions, Consular Posts and Accredited International Organizations - Tariff Item No. 9808.00.00", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable legislation\n- Canadian Food Inspection Agency\n- Circular Note NO. XDC-0144 of January 28, 2011\n- Convention on the Privileges and Immunities of the United Nations\n- Customs Act\n- Customs Diplomatic Privileges Regulations , section 9\n- Customs Tariff , tariff items No. 9803.00.00, 9805.00.00 and 9808.00.00\n- Diplomatic Motor Vehicle Diversion Remission Order and various related Orders in Council (OIC)\n- Excise Act, 2001\n- Excise Tax Act , section 1 of Schedule VII\n- Financial Administration Act , section 23\n- Foreign Missions and International Organizations Act\n- Guidelines for establishing cultural sections of Diplomatic Missions and Consular Posts\n- Hiring a Domestic Worker & Related Accreditation Program\n- International Labour Organization\n- NATO Climate Change and Security Centre of Excellence Rights, Privileges and Immunities Order\n- Privileges and Immunities (North Atlantic Treaty Organisation) Act\n- Reporting of Exported Goods Regulations\n- United States Diplomatic and Consular Staff Remission Order\n- Vienna Convention on Consular Relations\n- Vienna Convention on Diplomatic Relations\nSuperseded memoranda D\nD21-1-1 dated October 24, 2024\nIssuing office\nTrade Policy Division Trade Programs and Anti-dumping Directorate Commercial and Trade Branch", @@ -32407,7 +32407,7 @@ "act_name": "CBSA D-Memoranda", "section": "D21-3-1", "marginal_note": "Plain language summary", - "part": "", + "part": "Goods Imported by Designated Foreign Countries, Military Service Agencies and Institutions - Tariff Item Number 9810.00.00", "division": "", "heading": "", "text": "Target audience: Designated foreign countries, military services agencies and institutions eligible to import goods into Canada under tariff item Number 9810.00.00. Key content: Importation of tobacco and other goods for personal use; importation of materials for North American Aerospace Defense Command (NORAD) activities; importation of vehicles and equipment for joint U.S.-Canada waterfowl surveys; importation of goods for U.S. preclearance offices located at Canadian airports; list of eligible countries and military service agencies. Keywords: Tariff item Number 9810.00.00, imports, military service agency, customs, airport preclearance, joint waterfowl survey, NORAD, CARM.", @@ -32425,7 +32425,7 @@ "act_name": "CBSA D-Memoranda", "section": "D21-3-1", "marginal_note": "On this page", - "part": "", + "part": "Goods Imported by Designated Foreign Countries, Military Service Agencies and Institutions - Tariff Item Number 9810.00.00", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines Tobacco products Importation of other goods for personal use NORAD films, slides, and recordings Joint waterfowl surveys United States preclearance offices at airports Canadian government importation\n- Appendix A: Certificates\n- Appendix B: List of certain countries and military service agencies designated for the purposes of tariff item Number 9810.00.00\n- References\n- Contact us\n- Related links", @@ -32443,7 +32443,7 @@ "act_name": "CBSA D-Memoranda", "section": "D21-3-1", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Goods Imported by Designated Foreign Countries, Military Service Agencies and Institutions - Tariff Item Number 9810.00.00", "division": "", "heading": "", "text": "This D-memo has been updated to:\n- Include a link to onboarding support documentation of the CARM Client Portal (CCP), and to the CARM webpage, under Related links\n- Include a link to the CARM Web page under the Related Links section\n- Provide contemporary information in respect to CARM\n- Update Appendix B – List of certain countries that are designated for the purposes of Tariff Item Number 9810.00.00 of the Customs Tariff", @@ -32461,7 +32461,7 @@ "act_name": "CBSA D-Memoranda", "section": "D21-3-1", "marginal_note": "Definitions", - "part": "", + "part": "Goods Imported by Designated Foreign Countries, Military Service Agencies and Institutions - Tariff Item Number 9810.00.00", "division": "", "heading": "", "text": "Designated Means designated pursuant to paragraph 132(1)(g) of the Customs Tariff Act . Goods Means goods described in tariff item Number 9810.00.00. Tariff item Number 9810.00.00 Arms, military stores, munitions of war and other goods the property of and to remain the property of a foreign country designated by the Governor in Council Goods consigned to military service agencies and institutions designated by the Governor in Council where the goods are for the personal use of or consumption by nationals of countries designated under this item who are employed in defence establishments of those countries in Canada.", @@ -32479,7 +32479,7 @@ "act_name": "CBSA D-Memoranda", "section": "D21-3-1", "marginal_note": "Guidelines", - "part": "", + "part": "Goods Imported by Designated Foreign Countries, Military Service Agencies and Institutions - Tariff Item Number 9810.00.00", "division": "", "heading": "", "text": "Tobacco products\n1. Individual members of a designated visiting force, including civilian employees and dependants, are entitled to tobacco products on a monthly quota basis, i.e., 1,000 cigarettes, 100 cigars, or 2 lbs. of tobacco per person under tariff item Number 9810.00.00.\n2. The quota for tobacco products is extended to dependants 18 years of age and over (in some provinces, 19 is the required age) and the release of these products requires that:\n- In the case of importation on behalf of a unit , the Chief of Operations of the Canada Border Services Agency (CBSA) will be advised of the name and rank of the authorized officer designated by the visiting force authority to make such importation along with the number of persons, including dependants, on whose behalf he will be authorized to import.\n- Where no unit exists , importations by individual members of a force will be on the basis of an individual authorization in their favour signed by the authorized representative of the force and limited to importations for the individuals and their dependants. Letters of authorization, signed by the visiting force authority, will contain the names of the dependants and are to be in the possession of the individual so authorized for presentation to customs. These letters of authorization are subject to renewal the first day of April each year.\nImportation of other goods for personal use\n3. Refer to Memorandum D21-4-3: Visiting Forces Personnel—Tariff Item Number 9827.00.00 for information on goods imported by members of designated visiting forces for personal or household use.\nNORAD films, slides, and recordings\n4. Films, slides and recordings that are the property of the United States government are often dispatched from North American Aerospace Defense Command (NORAD) headquarters to various radio and television stations in Canada for broadcasting in connection with NORAD activities. Such goods are to be reported and accounted for to the CBSA as commercial goods. For more information, refer to D Memoranda series D17: Accounting and release procedures .\n5. Classification under tariff item Number 9810.00.00 free of duties and taxes, requested by the broadcasting station concerned will be accepted provided an exemption certificate in the following form is available for review at the request of the CBSA officer at the time of importation of the goods:\nI certify that the articles and materials herein referred to are imported on behalf of the North American Aerospace Defense Command (NORAD) in Canada and are to remain the property of the Government of the United States and are not for resale or gift. Signed by authorized representative of NORAD\n6. At the time of return of the articles and materials to the United States, it will be the responsibility of the broadcasting station to prepare Form BSF831: Exporter Reporting Application Form for presentation to the CBSA at the point of departure from Canada. This application form is used by entities who wish to register for the export reporting of commercial goods from Canada. The form is completed and submitted to the Commercial Registration Unit to register for either export reporting of goods via the Canadian Export Reporting system (CERS) or G7-EDI export reporting. The exporter subsequently must still electronically report the goods to be exported within legislated reporting timeframes.\n7. Commercial goods to be exported to the United States are exempt from reporting due to a written collaborative arrangement between Canada and the United States. No-declaration-required (NDR) 9 or (NDR) 1 may apply, depending on the goods, control status and their value.\nJoint waterfowl surveys\n8. Vehicles and equipment imported by the United States Bureau of Sport Fisheries and Wildlife on joint waterfowl surveys with the Canadian Wildlife Service of Environment Canada are to be admitted on Form BSF865: Exception Temporary Admission Permit - Commercial , without payment of security. Form BSF865: Exception Temporary Admission Permit - Commercial can be completed by importer in the CARM Client Portal. For more information, refer to Memorandum D8-1-4: Administrative Procedures Related to Form BSF865, Temporary Admission Permit .\n9. Consumable goods for use in the survey which are owned by the United States Bureau are to be reported and accounted to the CBSA as commercial goods. For more information, refer to D Memoranda series D17: Accounting and release procedures . Goods will be admissible under tariff item Number 9810.00.00, free of customs duty and goods and services tax (GST), on the Commercial Accounting Document (CAD), with the officer in charge of the party signing the certificate as shown under section 2 from Appendix A as the authorized representative of the United States government. The certificate must be available for review at the request of the CBSA officer at the time of importation of the goods.\n10. Wildlife officers engaged in joint waterfowl surveys will carry letters of identification issued by the Director, United States Bureau of Sport Fisheries and Wildlife.\nUnited States preclearance offices at airports\n11. Goods for official use imported for the United States Customs, Immigration, and Agriculture preclearance offices located at various airports in Canada are to be reported and accounted to the CBSA as commercial goods. For more information, refer to D Memoranda series D17: Accounting and release procedures .\n12. Goods will be admissible under tariff item Number 9810.00.00, free of duties and taxes, provided that a signed certificate as shown under section 1 from Appendix A is completed. When a Commercial Accounting Document is submitted, the importer must retain the certificate, which must be available for review at the request of the CBSA officer at the time of importation of the goods.\nCanadian government importation\n13. Goods purchased by Canadian government departments, Canadian government agencies, or Canadian armed forces are not eligible for importation under tariff item Number 9810.00.00", @@ -32497,7 +32497,7 @@ "act_name": "CBSA D-Memoranda", "section": "D21-3-1", "marginal_note": "Appendix A: Certificates", - "part": "", + "part": "Goods Imported by Designated Foreign Countries, Military Service Agencies and Institutions - Tariff Item Number 9810.00.00", "division": "", "heading": "", "text": "Section 1\nI certify that the articles and materials described in this certificate or in invoice number are being imported by or on behalf of (name of designated government department, agency, office or military unit) and are to remain the property of the government of (name of designated foreign country) and are not for resale, gift or other distribution.\n- Name and title of authorized official\n- Telephone and fax numbers\n- Mobile number and email address\n- Signature and date (day/month/year)\nSection 2\nI certify that the articles and materials described in this certificate or in invoice number are being imported on behalf of (name of designated foreign country) by (name of designated military service agency or institution) for the personal use of or consumption by nationals of that country who are employed in defence establishments of that country in Canada.\n- Name and title of authorized official\n- Telephone and fax numbers\n- Mobile number and email address\n- Signature and date (day/month/year)", @@ -32515,7 +32515,7 @@ "act_name": "CBSA D-Memoranda", "section": "D21-3-1", "marginal_note": "Appendix B: List of certain countries and military service agencies designated for the purposes of tariff item Number 9810.00.00", - "part": "", + "part": "Goods Imported by Designated Foreign Countries, Military Service Agencies and Institutions - Tariff Item Number 9810.00.00", "division": "", "heading": "", "text": "1. The following countries are designated for the purposes of tariff item Number 9810.00.00 of the Customs Tariff :\n- Albania, Republic of\n- Antigua and Barbuda\n- Australia\n- Austria, Republic of\n- Azerbaijani Republic\n- Bangladesh, People’s Republic of\n- Barbados\n- Belgium\n- Belize\n- Benin, Republic of\n- Botswana, Republic of\n- Brunei Darussalam\n- Bulgaria, Republic of\n- Cameroon, Republic of\n- Côte d’Ivoire, Republic of\n- Czech Republic\n- Denmark\n- El Salvador, Republic of\n- Estonia, Republic of\n- Ethiopia, Federal Democratic Republic of\n- Finland, Republic of\n- France\n- Georgia, Republic of\n- Germany\n- Ghana\n- Greece\n- Guyana, Republic of\n- Hungary, Republic of\n- Iceland\n- India\n- Israel\n- Italy\n- Jamaica\n- Japan\n- Kazakhstan, Republic of\n- Kenya, Republic of\n- Korea, Republic of\n- Kuwait, State of\n- Latvia, Republic of\n- Lithuania, Republic of\n- Luxembourg\n- Macedonia, former Yugoslav Republic of\n- Malawi, Republic of\n- Malaysia\n- Moldova, Republic of\n- Nepal, Kingdom of\n- Netherlands\n- New Zealand\n- Nicaragua, Republic of\n- Niger, Republic of the\n- Nigeria, Federal Republic of\n- Norway\n- Oman, Sultanate of\n- Pakistan\n- Poland, Republic of\n- Portugal\n- Romania\n- Sierra Leone, Republic of\n- Singapore, Republic of\n- Slovak Republic\n- Slovenia, Republic of\n- Spain, Kingdom of\n- Sri Lanka\n- Sudan, Republic of the\n- Swaziland, Kingdom of\n- Sweden, Kingdom of\n- Tanzania, United Republic of\n- Thailand, Kingdom of\n- Trinidad and Tobago\n- Turkey\n- Uganda, Republic of\n- Ukraine\n- United Arab Emirates\n- United Kingdom\n- United States of America\n- Uzbekistan, Republic of\n- Venezuela, Republic of\n- Zambia, Republic of\n- Zimbabwe, Republic of\n2. The following military service agencies are designated for the purposes of tariff item Number 9810.00.00 of the Customs Tariff :\n- German Air Force Tactical Training Command, Goose Bay, Labrador, Newfoundland\n- Post Exchanges - Aircraft Control and Warning (AC & W) Sites authorized by the Minister of National Revenue\n- Royal Air Force Detachment, Goose Bay, Labrador, Newfoundland\n- United States Military Services Agencies at Goose Bay Airport, Labrador, Newfoundland\n- United States Property Accountability Office, Headquarters ADC Detachment Number 1, Ottawa, Ontario", @@ -32533,7 +32533,7 @@ "act_name": "CBSA D-Memoranda", "section": "D21-3-1", "marginal_note": "References", - "part": "", + "part": "Goods Imported by Designated Foreign Countries, Military Service Agencies and Institutions - Tariff Item Number 9810.00.00", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Tariff Act , Part 4, paragraph 132.(1)(g)\n- Customs Tariff , tariff item Number 9810.00.00\n- Goods Imported by Designated Foreign Countries, Military Service Agencies and Institutions (Tariff Item Number 9810.00.00) Regulations (SOR/98-57)\n- Order Designating Certain Countries and Military Service Agencies for the Purposes of Tariff Item Number 9810.00.00 (SOR/98-40)\n- Regulations Designating Certain Countries for the Purposes of Tariff Item Number 9810.00.00, 1999-1 (SOR/99-234)\n- Order in Council P.C. 1997-2029 , December 29, 1997\n- Order in Council P.C. 1997-2011 , December 29, 1997\nRelated D memoranda\n- Memorandum D8-1-4: Administrative Procedures Related to Form BSF865, Temporary Admission Permit\n- D Memoranda series D17: Accounting and release procedures\n- Memorandum D21-4-3: Visiting Forces Personnel Tariff Item Number9827.00.00\nSuperseded D memoranda\nD21-3-1 dated October 21, 2024\nIssuing office\nTrade Policy Division Trade Programs and Anti-dumping Directorate Commercial and Trade Branch", @@ -32623,7 +32623,7 @@ "act_name": "CBSA D-Memoranda", "section": "D21-4-3", "marginal_note": "Plain language summary", - "part": "", + "part": "Visiting Forces Personnel – Tariff Item Number 9827.00.00", "division": "", "heading": "", "text": "Target audience: Visiting forces personnel importing household and personal goods into Canada. Key content: Use of identification cards; importing goods when first arriving, and while in Canada; importing motor vehicles; conditions, privileges and penalties. Keywords: Visiting forces; CARM; imports; personal goods; motor vehicles.", @@ -32641,7 +32641,7 @@ "act_name": "CBSA D-Memoranda", "section": "D21-4-3", "marginal_note": "On this page", - "part": "", + "part": "Visiting Forces Personnel – Tariff Item Number 9827.00.00", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines Identification cards Importation of goods: First arrival Motor vehicles Importation of goods: Subsequent importations Conditions Other privileges Penalty information\n- Appendix A: Short form of power of attorney\n- Appendix B: Certificate mentioned in paragraph 19\n- References\n- Contact us\n- Related links", @@ -32659,7 +32659,7 @@ "act_name": "CBSA D-Memoranda", "section": "D21-4-3", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Visiting Forces Personnel – Tariff Item Number 9827.00.00", "division": "", "heading": "", "text": "This D-memo has been updated to:\n- Provide contemporary information\n- Reflect changes introduced by the CBSA Assessment and Revenue Management (CARM) system, specifically, the need for importers to register their businesses in the CARM Client Portal (CCP) and delegate a business account manager\n- Include a link to onboarding support documentation of the CARM Client Portal (CCP) under the Related links section\n- Include a link to the CARM web page under the Related links section", @@ -32677,7 +32677,7 @@ "act_name": "CBSA D-Memoranda", "section": "D21-4-3", "marginal_note": "Definitions", - "part": "", + "part": "Visiting Forces Personnel – Tariff Item Number 9827.00.00", "division": "", "heading": "", "text": "Authorized identification card an identification card issued by the Minister of National Defence Consumable goods goods that are intended for consumption by personal use and includes clothing Durable goods goods, other than consumable goods, that are intended for personal use Tariff Item No. 9827.00.00 goods, which may include either wine not exceeding 1.5 litres or any alcoholic beverages not exceeding 1.14 litres, tobacco products not exceeding fifty cigars, two hundred cigarettes, two hundred tobacco sticks and two hundred grams of manufactured tobacco, and vaping products not exceeding 120 millilitres of vaping substance in liquid form, or 120 grams of vaping substance in solid form, within any combination of not more than twelve vaping devices and immediate containers, imported by members of the military forces of countries that are parties to the North Atlantic Treaty or are members of the Commonwealth, or by civilian employees of those military forces who are not Canadian citizens or permanent residents of Canada and are stationed in Canada on official duty, including dependants of such members or employees, but not persons on duty at a diplomatic mission, on condition that: an authorized identification card is presented to a Canada Border Services Agency (CBSA) officer by the visiting forces personnel at the time the goods are imported into Canada the goods were acquired abroad for the personal or household use of the visiting forces personnel and are in quantities and values that are reasonable for such use; and in the case of durable goods, they are accompanied on importation by documentation specified by the Minister of Public Safety and Emergency Preparedness and are not sold or otherwise disposed of (except disposed of by destruction under CBSA supervision or by exportation or sale to other visiting forces personnel) unless, prior to the sale or other disposition, the goods are accounted for by the importer or owner and customs duty is paid in respect of the goods Visiting forces personnel a member, or a civilian employee who is not a Canadian citizen or permanent resident in Canada, stationed in Canada on official duty, of the military force of a country that is: party to the North-Atlantic Treaty, or is a member of the Commonwealth, and includes the member's or employee's dependants but does not include a member or employee on duty at a diplomatic mission", @@ -32695,7 +32695,7 @@ "act_name": "CBSA D-Memoranda", "section": "D21-4-3", "marginal_note": "Guidelines", - "part": "", + "part": "Visiting Forces Personnel – Tariff Item Number 9827.00.00", "division": "", "heading": "", "text": "Identification cards\n1. Visiting forces personnel importing goods under tariff item No. 9827.00.00, free of duties and taxes, must present to the CBSA officer an authorized identification card issued by the Department of National Defence.\n2. Inquiries concerning authorized identification cards should be directed to:\nNational Defence Identification Services NDHQ Contact the Department of National Defence\nImportation of goods: First arrival\n3. In accordance with the provisions of Part V, sections 24 and 25 of the Visiting Forces Act , members of a visiting force may import their household goods and personal effects free of duties and taxes under tariff item No. 9827.00.00. Before arrival in Canada, visiting forces personnel are advised to prepare a listing in duplicate (preferably typewritten) of all the household and personal goods they are bringing into Canada. The list should have a description of the goods, with such details as the value, make, model, and serial number of each item, particularly high-value items.\n4. These goods will be documented for control purposes on BSF865 - Exception Temporary Admission Permit - Commercial , without security deposit. Form BSF865 - Exception Temporary Admission Permit - Commercial is subject to renewal covering the period of service in Canada. Visiting forces personnel must retain copies of Form BSF865 - Exception Temporary Admission Permit - Commercial for presentation to the CBSA when the goods are:\n- exported from Canada\n- sold or given to another visiting forces member\n- destroyed or\n- otherwise sold or disposed of in Canada\nThe Form BSF865 - Exception Temporary Admission Permit - Commercial can be completed by importer in the CARM Client Portal (CCP). Memorandum D8-1-4: Administrative Procedures Related to Form BSF865, Temporary Admission Permit provides detailing use of Form BSF865.\n5. Evidence, satisfactory to the CBSA officer, that the goods are accounted for under the conditions described in paragraphs 4(a), (b), or (c) of this Memorandum, will be required. On receipt of such satisfactory evidence, the CBSA officer will acquit Form BSF865 - Exception Temporary Admission Permit - Commercial and the goods will not be subject to duties and taxes. The visiting forces member will be given the receipt copy of the duly acquitted Form BSF865 - Exception Temporary Admission Permit - Commercial.\n6. Goods otherwise sold or disposed of in Canada, referred to in paragraph 4(d) of this Memorandum, will be cancelled from the Form BSF865 - Exception Temporary Admission Permit - Commercial on presentation of Form BSF715: Casual Goods Accounting Document, and payment of any duties and taxes applicable to the goods.\n7. When household and personal effects are shipped in bond, in advance, by a member of a visiting force assigned to duty in Canada, that member may prepare a Power of Attorney in the form outlined in the Appendix of this Memorandum and forward it to the Unit Commander or Transportation Officer at the establishment to which the member has been posted. It may not be possible in every instance for the member of the visiting force to give the name of the Commander or Transportation Officer. In such cases the relevant lines on the Power of Attorney should be left blank. When clearing the shipment, the Commander or Transportation Officer concerned may complete the form by stating his name and rank.\n8. The goods will be examined and released on Form BSF865 - Exception Temporary Admission Permit - Commercial without security and issued in the name of the owner. Form BSF865 - Exception Temporary Admission Permit - Commercial will be signed by the Commander or Transportation Officer holding the Power of Attorney who will give the copies of the permit to the owner when the latter takes possession of the shipment. The owner will then report to the CBSA office to countersign all copies of Form BSF865 - Exception Temporary Admission Permit - Commercial.\nMotor vehicles\n9. A motor vehicle for the personal use of a visiting forces member may be imported and released on Form BSF865 - Exception Temporary Admission Permit - Commercial either at the time of first arrival in Canada or subsequent thereto. The vehicle is subject to the same conditions and terms of disposal as applicable to household goods, as outlined in paragraphs 5 and 6 of this Memorandum. These vehicles are not required to comply with Transport Canada requirements (Canadian safety standards) or to be registered with the Registrar of Imported Vehicles (RIV) provided the vehicles are exported when the visiting forces member leaves Canada or transferred to another visiting forces member. However, in order to license the motor vehicle in Canada, the CBSA officer will issue Vehicle Import Form—Form 1 . This form must be presented to the provincial motor vehicle licensing bureau in order to obtain licence plates in Canada.\n10. If a motor vehicle imported by a visiting forces member has been registered with the RIV in error, a refund of the registration fee may be obtained by contacting the Registrar of Imported Vehicles (RIV). 11. In the transfer of a motor vehicle from one visiting forces member to another, the original permit, Form BSF865 - Exception Temporary Admission Permit - Commercial, is to be cancelled by the CBSA and a new one issued with suitable cross-references being noted on each permit. 12. If a motor vehicle is sold in Canada, other than to a visiting forces member, duties and taxes are applicable on the assessed value of the motor vehicle on the date of disposition. The motor vehicle will have to meet Transport Canada requirements, i.e. Canadian safety and emission standards, and be registered with the RIV. Also, the provisions of tariff item No. 9897.00.00 are to be observed. This legislation prohibits the importation into Canada, from countries other than the United States and Mexico, of any used or second-hand motor vehicle that was not manufactured in the current year. There are exceptions, refer to Memorandum D9-1-11: Importation of Used or Second-Hand Motor Vehicles . Importation of goods: Subsequent importations 13. Hand-carried goods are eligible under tariff item No. 9827.00.00 when cleared through the CBSA by the visiting forces personnel who own the goods. Clearance of hand-carried goods by persons other than the owner will not be accepted. 14. Goods other than the hand-carried goods may be cleared through the CBSA by the owner of the goods, or by another person upon presentation of the authorized identification card of the owner of the goods, together with a statement signed and dated by the owner of the goods describing such goods and giving the specified other person authority to clear the goods on his/her behalf. 15. When the conditions of tariff item No. 9827.00.00 are met, visiting forces personnel and their families may import durable and consumable goods for their personal use, free of duties and taxes, at any time. Durable goods will be documented on Form BSF865 - Exception Temporary Admission Permit - Commercial, without security. The goods are subject to the same conditions and terms of disposal as described under paragraphs 5 and 6 of this Memorandum. Consumable goods must be within quantity limits referred to in tariff item No. 9827.00.00 and under paragraph 18 of this Memorandum. 16. It is to be noted that the requirements of customs documentation may vary from one regional CBSA office to another at the discretion of the CBSA officer. 17. The CBSA assists other government departments in controlling the importation of certain goods into Canada. Included are such items as firearms, ammunitions, fireworks, meat and dairy products, animals, plants and plant products, fresh fruit and vegetables, as well as certain food and drug products. This list is not all encompassing but provides some examples of goods which are controlled, restricted, or prohibited. For more information, refer to Other government departments and agencies: Reference list for importers . 18. The following limits apply to meat, dairy and poultry products per person: two dozen eggs CAN$20 worth of dairy products, such as milk, cheese, and butter three kilograms of margarine twenty kilograms of meat and meat products, including turkey and chicken. Within the 20 kilograms limit, further restrictions apply as follows: a maximum of 1 whole turkey or 10 kilograms of turkey products; and a maximum of 10 kilograms of chicken All meat and meat products have to be identified as products of the United States of America. Conditions 19. When, at the time of importation into Canada of any goods under tariff item No. 9827.00.00, the CBSA officer has doubts that the goods are intended for the personal use of any person as required by the tariff item, the goods will not be admissible under the tariff item unless a certificate, as shown in Appendix B, completed by an authorized representative of the Department of National Defence, is received by the CBSA officer certifying that the goods are for the personal use of that person. The following representative of the Department of National Defence is authorized to sign certificates for the purpose of this tariff item: Position Title Director, Transport and Movements (DTM) Location NDHQ Ottawa ON K1A 0K2 Other privileges Other privileges 20. In addition to the privileges described under tariff item No. 9827.00.00, visiting forces personnel residing in Canada are entitled to the privileges available to Canadian residents under tariff item Nos. 9804.10.00, 9804.20.00, 9804.40.00, and 9816.00.00. Alcohol, tobacco products and vaping products may be claimed under either the personal exemptions or tariff item No. 9827.00.00 but not both. For more information, refer to Memorandum D2-3-1: Personal Exemptions for Residents Returning to Canada , and to Memorandum D2-1-4: Casual Donations—Tariff No. 9816.00.00 . Penalty information 21. Any person who fails to report to the CBSA when arriving in Canada, makes a false declaration, or diverts goods to a use other than that for which they were imported, without payment of applicable duties and taxes, may be subject to the penalties provided for in the Customs Act . Appendix A: Short form of power of attorney Short form of power of attorney for importation of household and personal effects of visiting force personnel: Commander or Transportation Officer (name and rank) of (unit) is authorized to enter for me at the CBSA at (city) the following shipment of personal and household effects Date of shipment Name of exporter Address of Exporter Value of goods Signature: Address Dated at (city) on (month-day) (year) Appendix B: Certificate mentioned in paragraph 19 The certificate mentioned in paragraph 19 will read as follows: I certify that the goods imported or being imported by: (Name of Importer and Authorized Identification Card Number) are solely for his/her personal or household use or for the use of his/her dependants and are not for resale, gift, or other distribution. (Signature) Authorized Representative (Department of National Defence) References Consult these resources for further information. Applicable legislation Customs Tariff , tariff item. No.9827.00.00 Order in Council P.C.1983-2333, July 27, 1983 (SI/83-136), as amended by P.C. 1986-1541 (SI/86-116), P.C. 1987-2690 (SI/88/17), P.C. 1990-2851 (SI/91-12) and P.C. 1997-2013 (SI/98-6) Visiting Forces Act Privileges and Immunities (North Atlantic Treaty Organisation) Act Related D memoranda Memorandum D2-1-4: Casual Donations—Tariff Item No. 9816.00.00 Memorandum D2-3-1: Personal Exemptions for Residents Returning to Canada Memorandum D8-1-4: Administrative Procedures Related to Form BSF865, Temporary Admission Permit Memorandum D9-1-11: Importation of Used or Second-Hand Motor Vehicles Memorandum D21-3-1: Goods Imported by Designated Foreign Countries, Military Service Agencies and Institutions—Tariff Item No. 9810.00.00 Superseded D memoranda D21-4-3 dated August 16, 2024 Issuing office Trade Policy Division Trade Programs and Anti-dumping Directorate Commercial and Trade Branch Contact us Contact border information services Related links CARM: The new way to assess and pay duties and taxes on imported commercial goods CARM Client Portal: Onboarding documentation Form BSF865 - Exception Temporary Admission Permit - Commercial", @@ -32713,7 +32713,7 @@ "act_name": "CBSA D-Memoranda", "section": "D21-4-3", "marginal_note": "Appendix A: Short form of power of attorney", - "part": "", + "part": "Visiting Forces Personnel – Tariff Item Number 9827.00.00", "division": "", "heading": "", "text": "Short form of power of attorney for importation of household and personal effects of visiting force personnel:\n- Commander or Transportation Officer (name and rank) of (unit) is authorized to enter for me at the CBSA at (city) the following shipment of personal and household effects\n- Date of shipment\n- Name of exporter\n- Address of Exporter\n- Value of goods\nSignature:\n- Address\n- Dated at (city) on (month-day) (year)", @@ -32731,7 +32731,7 @@ "act_name": "CBSA D-Memoranda", "section": "D21-4-3", "marginal_note": "Appendix B: Certificate mentioned in paragraph 19", - "part": "", + "part": "Visiting Forces Personnel – Tariff Item Number 9827.00.00", "division": "", "heading": "", "text": "The certificate mentioned in paragraph 19 will read as follows:\nI certify that the goods imported or being imported by: (Name of Importer and Authorized Identification Card Number) are solely for his/her personal or household use or for the use of his/her dependants and are not for resale, gift, or other distribution.\n(Signature) Authorized Representative (Department of National Defence)", @@ -32749,7 +32749,7 @@ "act_name": "CBSA D-Memoranda", "section": "D21-4-3", "marginal_note": "References", - "part": "", + "part": "Visiting Forces Personnel – Tariff Item Number 9827.00.00", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Tariff , tariff item. No.9827.00.00\n- Order in Council P.C.1983-2333, July 27, 1983 (SI/83-136), as amended by P.C. 1986-1541 (SI/86-116), P.C. 1987-2690 (SI/88/17), P.C. 1990-2851 (SI/91-12) and P.C. 1997-2013 (SI/98-6)\n- Visiting Forces Act\n- Privileges and Immunities (North Atlantic Treaty Organisation) Act\nRelated D memoranda\n- Memorandum D2-1-4: Casual Donations—Tariff Item No. 9816.00.00\n- Memorandum D2-3-1: Personal Exemptions for Residents Returning to Canada\n- Memorandum D8-1-4: Administrative Procedures Related to Form BSF865, Temporary Admission Permit\n- Memorandum D9-1-11: Importation of Used or Second-Hand Motor Vehicles\n- Memorandum D21-3-1: Goods Imported by Designated Foreign Countries, Military Service Agencies and Institutions—Tariff Item No. 9810.00.00\nSuperseded D memoranda\nD21-4-3 dated August 16, 2024\nIssuing office\nTrade Policy Division Trade Programs and Anti-dumping Directorate Commercial and Trade Branch", @@ -32767,7 +32767,7 @@ "act_name": "CBSA D-Memoranda", "section": "D22-1-1", "marginal_note": "Plain language summary", - "part": "", + "part": "Implementing the Administrative Monetary Penalty System (AMPS)", "division": "", "heading": "", "text": "Target audience: Trade chain partners Key content: Background on administrative monetary penalties for non-compliance with customs legislation and regulations; How penalties are structured and applied; Maximum penalties in the event of non-compliance; How to appeal a penalty Key words: CARM, penalty, contravention, customs, compliance, non-compliance, Master Penalty Document (MPD), penalty reinvestment agreements, appeals, recourse, records, refunds, payment, duties, advance commercial information (ACI), corrections", @@ -32785,7 +32785,7 @@ "act_name": "CBSA D-Memoranda", "section": "D22-1-1", "marginal_note": "On this page", - "part": "", + "part": "Implementing the Administrative Monetary Penalty System (AMPS)", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines\n- References\n- Contact us\n- Related links", @@ -32803,7 +32803,7 @@ "act_name": "CBSA D-Memoranda", "section": "D22-1-1", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Implementing the Administrative Monetary Penalty System (AMPS)", "division": "", "heading": "", "text": "This memorandum has been updated:\n- to reflect the changes in how the Administrative Monetary Penalty System (AMPS) is implemented within the CBSA Assessment and Revenue Management (CARM) system\n- to reflect an update to redress and payment processing resulting from amendments to the regulations\n- to remove outdated details regarding the review of the AMPS regime that was completed in 2009", @@ -32821,7 +32821,7 @@ "act_name": "CBSA D-Memoranda", "section": "D22-1-1", "marginal_note": "Definitions", - "part": "", + "part": "Implementing the Administrative Monetary Penalty System (AMPS)", "division": "", "heading": "", "text": "Designated provisions The Designated Provisions (Customs) Regulations define the short-form descriptions of non-compliance that will be used in issuing notices of penalty assessments (NPAs) for the purpose of subsection 109.1(1) of the Customs Act . Legislation Trade Chain Partners (TCPs) are required to comply with the program legislation as defined by the Canada Border Services Act : Program legislation means any other Act of Parliament or any instrument made under it, or any part of such an Act or instrument, that the Governor in Council or Parliament authorizes the Minister, the Agency, the President or an employee of the Agency to administer and enforce, including the Excise Act , the Special Import Measures Act , the Customs Act , the Customs Tariff , the Immigration and Refugee Protection Act , the Excise Act, 2001 and the Select Luxury Items Tax Act ; that the Governor in Council or Parliament authorizes the Minister, the Agency, the President or an employee of the Agency to enforce, including the Agriculture and Agri-Food Administrative Monetary Penalties Act , the Feeds Act , the Fertilizers Act , the Health of Animals Act , the Plant Protection Act , the Safe Food for Canadians Act and the Seeds Act ; under which the Minister or another minister authorizes the Agency, the President or an employee of the Agency to administer a program or carry out an activity; or under which duties or taxes collected and paid pursuant to the Customs Act are imposed. Master Penalty Document The Master Penalty Document (MPD) lists contraventions resulting from failure to comply with requirements identified in the Customs Act , Customs Tariff and related regulations. Each contravention correlates to a provision identified in the Designated Provisions (Customs) Regulations . The guidelines provided in the MPD are non-exhaustive and may be subject to change. It is therefore recommended that TCPs refer to the appropriate legislation or regulations to ensure compliance.", @@ -32839,7 +32839,7 @@ "act_name": "CBSA D-Memoranda", "section": "D22-1-1", "marginal_note": "Guidelines", - "part": "", + "part": "Implementing the Administrative Monetary Penalty System (AMPS)", "division": "", "heading": "", "text": "This memorandum describes the AMPS as it applies to TCPs, and sets out the guidelines regarding AMPS penalties that may apply in cases of non-compliance with the relevant legislation and regulation administered by the CBSA.\nIn addition to providing information on the AMPS itself, this memorandum outlines the use of the collections provisions of the Customs Act, the review and redress provisions, as well as provide other information that may be useful to TCPs.\nThe AMPS is a sanctions regime that allows the CBSA to issue administrative monetary penalties in cases where there is a failure to comply with the CBSA's designated trade and border legislation and regulations in the commercial stream. The purpose of the AMPS is to provide the CBSA with a means to deter non-compliance by TCPs, and thereby encourage voluntary compliance.\nThe AMPS creates a level playing field for all businesses by using corrective measures for non-compliance. To this end, AMPS is designed to improve compliance rather than being a punitive regime.\nThe AMPS penalties are largely used to reduce the use of enforcement tools, such as seizures and ascertained forfeitures. Providing comprehensive penalty coverage for contraventions of the CBSA’s requirements and obligations will result in a significant overall reduction of the competitive advantage that non-compliant TCPs have over those who have invested in compliance.\nThe policy regarding the use of the AMPS does not preclude using additional enforcement measures that may be available to the CBSA. When an AMPS contravention is issued, a seizure or ascertained forfeiture may also be initiated in specific circumstances, such as, but not limited to, cases where: goods are prohibited or controlled (e.g., alcohol, tobacco products, prohibited weapons, firearms, drugs, child pornography, conveyances modified and used for smuggling); controlled goods for which the exportation would pose a security risk to Canada.\nThe issuance of an AMPS penalty, or the use of seizure or ascertained forfeiture measures, does not preclude the CBSA from prosecuting non-compliant TCPs at the criminal level. Criminal prosecution will continue to be undertaken where warranted, based on the seriousness or repetitiveness of the contravention, or the potential harm to Canada.\nThe officer will identify the section of the legislation that has been contravened and will select the appropriate contravention from the Master Penalty Document (MPD). The penalty assessment will be processed in the CARM Internal Portal (CIP). Once the penalty assessment is completed and issued, form E650: Notice of Penalty Assessment will populate in the CIP.\nPenalty structure\nThe AMPS penalty structure is gradated in most cases, providing for higher monetary penalties for repeat instances of the same contravention. For a small number of contraventions, the recommended penalty amount is a flat rate.\nIn order to keep the AMPS from becoming punitive, each contravention penalty amount is reviewed and assessed by the relevant penalty CBSA expert to ensure the monetary cost reflects the impact of the harm, thus correcting the non-compliance behaviour.\nIn the case of gross negligence, severe non-compliance or repeated contraventions, the CBSA may determine that the conventional AMPS penalty scaling is unreasonable and may use more drastic measures to ensure compliance with the relevant legislation and regulations administered by the CBSA.\nThirty day non-escalation period\nTo provide TCPs with an opportunity to correct their non-compliance, the CBSA introduced a 30-day period before penalties escalate from the first to the second level. This non-escalation period applies to certain contraventions deemed to be of low and medium risk.\nThe penalty amount sections in the MPD identify which contravention codes are subject to the 30-day non-escalation period.\nMaximum penalty amount\nUnder AMPS, the maximum penalty amount for a single instance of non-compliance is CAD $25,000. However, the total penalty amount assessed on an NPA, which includes multiple instances may exceed CAD $25,000.\nThe CBSA will not apply more than one AMPS contravention to any single instance of non-compliance. For example, if the circumstances relating to a single instance of non-compliance involves providing information to an officer that is not true, accurate and complete (contravention C005) as well as failing to report imported goods (contravention C366), only one contravention will be applied. The officer, when determining the appropriate contravention to apply, will consider the individual circumstances surrounding the non-compliance.\nTrade Chain Partner’s contravention history\nThe AMPS contravention history contains information on all NPAs issued, closed, and cancelled against a TCP.\nEach TCP’s AMPS contravention history is linked to the Business Number with an RM extension (BN15). Each BN15’s history has no effect on any other BN15 account sharing the same BN9.\nTCPs view their AMPS contravention history maintained by the CBSA via the CARM Client Portal (CCP).\nIn cases where the TCP has not completed their registration in the CCP, the TCP’s AMPS contravention history can be provided via registered mail. Only two such request may be submitted per calendar year and the information will be made available only to the TCP whose information is contained therein.\nA request for an AMPS contravention history must be provided on company letterhead and sent to the Regional CBSA Trade Operations Division located nearest the TCP. Such requests shall also provide the following information:\n- Printed name and title of officer of the company (authorized officer)\n- Signature of the above referenced officer of the company\n- The TCP identification number that applies\nRetention period\nThe retention period for each contravention is either 12 or 36 months.\nRetention periods are for penalty level calculation purposes only and, are used to determine when penalties escalate from one level to the next. They are calculated either for one year or three years from the date of the last NPA issued against the TCP.\nMost contraventions resulting from post-release verifications have retention periods of three years; border related contraventions have a retention period of one year.\nOnce the retention period has expired, and the same contravention occurs again, the system will begin a new retention period and will calculate penalty amounts from the first level.\nIssuance of the Administrative Monetary Penalty System penalties\nAMPS penalties are issued to all types of commercial TCPs, in response to the failure to comply with relevant legislative or regulatory obligations, as opposed to seizures or ascertained forfeiture, which are applied against goods.\nA TCP identifier is used in the process of issuing AMPS penalties. This identifier may have been issued either by the CRA or the CBSA. A system generated identifier may be issued by the CBSA if the TCP does not have a pre-existing CRA or CBSA issued identifier when non-compliance is identified.\nThe CBSA officer will identify the provision of the legislation or regulations that have been contravened and will select the appropriate contravention from the MPD.\nOnce the CBSA officer has selected a contravention, the penalty assessment will prepopulate data, such as the associated penalty level and amounts and applicable legislative and other references, in order to facilitate the issuance process.\nOnce the CBSA officer has completed the penalty assessment and has included all required information in their NPA, it will be submitted to their respective issuing authority holder, who will finalise the issuance of the NPA against the relevant TCP.\nThe selected contravention and the amount of the penalty assessment will be issued to TCPs on form E650, Notice of Penalty Assessment via the CCP. If it is not possible to do so via the CCP, the NPA will be sent to the TCPs via registered mail, by hand, or by any other means approved by the CBSA\nReceiving a notice of penalty assessment\nThe NPA includes mandatory information on the penalty, such as: the contravention code, the legal name of the TCP, the TCP’s business identifier (e.g., business number, carrier code, etc.), reasons why the officer imposed a penalty, date of the infraction, and the document of interest, or if such document missing, the reason why it is missing (e.g., CCN for ghost containers).\nPayment\nAs the AMPS penalties are issued against a TCP, rather than the goods, duties and taxes that are owed to the CBSA do not form part of the penalty amount and have to be accounted for and paid separately.\nA NPA becomes payable on the day the NPA is served to the TCP.\nPayment must be remitted in Canadian currency and may be made electronically via the CCP by pre-authorized debit, debit Visa/Mastercard or credit card. Other forms of payment are online banking via the TCP’s financial institution website, or Electronic Data Interchange (EDI820).\nPayment may also be made by cheque to the Receiver General for Canada and mailed to the address found in the CBSA’s Memorandum D17-5-1: Payment of duties and taxes on imported commercial goods .\nA payment may also be made in person at a CBSA office, if it is open to the public. A copy of the NPA must accompany the payment.\nAMPS penalties are now tied to the billing cycle. Most TCPs will be on the “18th of month one to 17th of month two, all due 10 business days after the 17th” billing cycle, meaning that payment is due at the end of the second month, but this date may vary by a day or two depending on holidays and weekends. Prescribed interest will begin the day following the billing cycle due date if the penalty is not paid on time, for more information, please visit Commercial payments and accounts .\nWhen an NPA is issued in CARM, the amount owing to the CBSA will automatically post against the TCP’s account in CARM in real time or through the nightly program run.\nFailure to pay the notice of penalty assessment\nAny amount assessed as a penalty in an NPA constitutes a debt due to His Majesty by the TCP to whom the NPA was issued.\nAny unpaid amount may result in the suspension of the TCP’s ability to conduct business with the CBSA.\nThe Canada Revenue Agency and Department of Finance and CBSA’s Corporate Management Branch are responsible for recovering debts that are in default.\nReview of a notice of penalty assessment\nWhen a TCP does not agree with the findings outlined in an NPA, they may submit a request for Minister’s decision within 90 days from the day the notice was served , pursuant to subsection 129(1) of the Customs Act .\nAn exception exists where the only means of appeal for an NPA issued for contraventions of the various legislations as listed in section 126.1 of the Customs Act is to request an appeal at the Federal Court within 30 days, pursuant to section 18.1 of the Federal Courts Act . This includes contraventions C214 C215, C216, C217, C218, and C221. For more information on these contravention codes, refer to the Master Penalty Document . Although payment is not required before a penalty is appealed at the Federal Court or before a request for a Minister’s decision is made, the amount of the penalty is payable on the day the NPA is served. Redress process A TCP may dispute the assessment of a penalty by sending a request for a Minister’s decision via the CCP. If the TCP does not have a functional CCP profile, the request may be made in writing directly to: CBSA’s Recourse Directorate, 333 North River Rd., 11th Floor, Tower A, Ottawa ON K1A 0L8 or submitted via this online form Once the request is received, the TCP will be provided with a Notice of Reasons for Assessment (NRA) which summarize the case based on the circumstances as reported and to give the appellant the opportunity to provide further information. It also summarizes the reason the client is appealing. Requests for a Ministerial decision must be submitted within 90 days from the day the NPA was served. In exceptional circumstances, this may be extended to one year after the expiration of the original 90 days afforded to the TCP to request a Minister’s decision, in accordance with Section 129.1(5) of the Act. In the CCP, the appeal form will automatically ask the TCP to fill in the required information related to an application for extension of time if the system detects the request is being made beyond the initial 90 days. If the TCP does not have a CCP profile, the application for extension may be made at the same time and in the same manner indicated above. The application must demonstrate that all the following conditions are met: It has been submitted within one year and 90 days after the NPA was served; and the TCP can demonstrate They were unable to act or instruct another person to act within the 90 days after the NPA was served; or that the TCP had a bona fide intention to request a decision it would be just and equitable to grant the application; and the application was made as soon as circumstances permitted. The Ministerial decision will be communicated to the TCP in writing via the CCP or in a letter sent to the TCP’s address when the TCP does not have a CCP profile. The Minister’s delegate will make a decision based on a review of facts and law. If the decision is that the penalty was not justified, the penalty assessment will be cancelled and any money paid on the account will be refunded. For further information on the redress processes, visit Appeals/Reviews . Correction process Following the issuance of a NPA, the Minister, or any officer designated by the President for the purpose of section 127.1 of the Customs Act , may cancel or reduce the penalty within 90 days of its issuance if any errors in the assessment were made. While the discretionary powers rest with the designated officer, corrections can be initiated by the TCP by requesting the issuing office to review a specific error or it can be submitted via the CCP. Refunds If a penalty has been paid and it has later been cancelled or amended as a result of a review by the CBSA, CARM will automatically apply all applicable refunds (credits) to the TCP’s account. If the TCP owes the CBSA for other transactions listed on the TCP’s daily notice (DN), the credit will be applied to reduce the balance of amount owing. Refunds will occur for accounts that have remained in a credit position for 2 months, exceed the CBSA’s threshold of $1,000, or in cases where a refund is specifically requested by the TCP. A cheque will be issued to the TCP by Public Services and Procurement Canada (PWGSC). Penalty reinvestment agreements A penalty reinvestment agreement (PRA) a formal agreement between the CBSA and a TCP, which, under certain conditions, may allow for the full or partial reduction off the payment of a penalty if the corresponding penalty amounts are invested in the correction of the TCP’s commercial information systems. The purpose of a PRA is to assist the TCP in becoming compliant by providing an incentive to invest in the correction of underlying systemic problems that may be causing errors in the TCP’s commercial information system or related processes, and which have resulted in the issuance of penalties. The PRA defines the nature of the identified problem, what will be done to correct the matter, the time frame required to make the corrections, as well as post-correction validation criteria. The level of reduction provided may range from a partial to a full penalty assessment. These agreements will be administered by the CBSA’s Recourse Directorate. For more information on the PRA, refer to Memorandum D22-1-2: Penalty Reinvestment Agreement (PRA) Policy . References Consult these resources for additional information Applicable legislation Customs Act and related regulations Customs Tariff and related regulations Designated Provisions (Customs) Regulations Federal Courts Act Related D memoranda Memorandum D22-1-2: Penalty Reinvestment Agreement (PRA) Policy Memorandum D-17-5-1: Payment of duties and taxes on imported commercial goods Superseded D memorandum Memorandum D22-2-1: Administrative Monetary Penalty System Issuing office Program Compliance Division Commercial Program Directorate Commercial and Trade Branch Contact us Contact border information services Related links Master Penalty Document form E650: Notice of Penalty Assessment", @@ -32857,7 +32857,7 @@ "act_name": "CBSA D-Memoranda", "section": "D22-1-1", "marginal_note": "References", - "part": "", + "part": "Implementing the Administrative Monetary Penalty System (AMPS)", "division": "", "heading": "", "text": "Consult these resources for additional information\nApplicable legislation\n- Customs Act and related regulations\n- Customs Tariff and related regulations\n- Designated Provisions (Customs) Regulations\n- Federal Courts Act\nRelated D memoranda\n- Memorandum D22-1-2: Penalty Reinvestment Agreement (PRA) Policy\n- Memorandum D-17-5-1: Payment of duties and taxes on imported commercial goods\nSuperseded D memorandum\nMemorandum D22-2-1: Administrative Monetary Penalty System\nIssuing office\nProgram Compliance Division Commercial Program Directorate Commercial and Trade Branch", @@ -32875,7 +32875,7 @@ "act_name": "CBSA D-Memoranda", "section": "D22-1-2", "marginal_note": "Penalty Reinvestment Agreement (PRA) Policy (part 1)", - "part": "", + "part": "Penalty Reinvestment Agreement (PRA) Policy", "division": "", "heading": "", "text": "Memorandum D22-1-2: Penalty Reinvestment \nAgreement (PRA) Policy \nISSN 2369-2391 \nOttawa, October 21, 2024 \n\nPenalty Reinvestment Agreement (PRA) Policy \nOn this page \n Updates made to this D-memo \n Definitions \n Guidelines and General Information \no Introduction \no Application \no How to apply \no Review and Decision \n Appendix A \n Appendix B \n References \n Contact us \n Related links \n\n2 \n\nUpdates made to this D-memo \nIn summary, this memorandum has been revised to communicate changes to the \nPenalty Reinvestment Agreement (PRA) Policy. The principal modifications are as \nfollows: \n\n Introduction of CARM Client Portal Instructions for PRA Requests: \nNew instructions have been implemented to guide applicants in submitting PRA \nrequests through the Canada Border Services Agency (CBSA) CARM (CBSA \nAssessment and Revenue Management) Client Portal. \n\n Elimination of the Expedited Process: \nAs part of this revision, the previously existing expedited process has been eliminated. \nApplicants are now required to adhere to the standard procedure for submitting a PRA \nrequest, following the updated guidelines outlined in this memorandum. \nDefinitions \nAdministrative Monetary Penalty System (AMPS) \nA civil penalty regime fostering compliance with legislation, regulations, and certain \nprogram requirements through the application of monetary penalties. (Régime de \nsanctions administratives pécuniaires – RSAP) \nClient \nA commercial importer, exporter, broker, carrier, freight forwarder, or warehouse \noperator. (Client) \nCommercial Information System (CIS) \nA manual or technology-based system used by a client to process information relating \nto the movement, storage, accounting, warehousing, sale, diversion, import, or export \nof goods, or the movement of persons entering, transiting, or exiting Canada. (Système \nde renseignements commerciaux – SRC) \n\n3 \n\nContravention \nA failure to comply with legislation, regulations, and conditions of any licensing or \nundertaking administered by the Canada Border Services Agency (CBSA). (Infraction) \nCorrective Measures \nActions taken by a client to eliminate the causes of a systematic problem affecting their \nCIS. (Mesures correctives) \nEligible Cost \nAn expense related to implementing corrective measures in a CIS deemed eligible by \nCBSA under the PRA policy. (For a list of all eligible and ineligible costs, see Appendix \nE). \nInadmissible Goods \nItems not eligible for entry into Canada due to prohibition, control, or regulation under \nan Act or regulation of Parliament. (Marchandises inadmissibles) \nNotice of Penalty Assessment (NPA) \nA prescribed document given to the client containing detailed information on the \ncontravention and penalty assessment. (Avis de cotisation de pénalité – ACP) \nPenalty \nThe amount of money owing as a result of a penalty assessment as indicated on the \nclient's NPA or an ascertained forfeiture where applicable. (Pénalité) \nPenalty Assessment Number ", @@ -32893,7 +32893,7 @@ "act_name": "CBSA D-Memoranda", "section": "D22-1-2", "marginal_note": "Penalty Reinvestment Agreement (PRA) Policy (part 2)", - "part": "", + "part": "Penalty Reinvestment Agreement (PRA) Policy", "division": "", "heading": "", "text": "A unique sequential numeric identifier assigned to all administrative monetary penalties \nissued under the Customs Act. (Numéro d'imposition de pénalité) \n\n4 \n\nPenalty Reinvestment Agreement (PRA) \nA formal agreement between the CBSA and a client, allowing for relief or reduction, \nunder certain conditions, from penalties applied under AMPS. (Entente de \nréinvestissement des pénalités – ERP) \nPrescribed Rate of Interest \nA rate equivalent to the Treasury Bill rate set by the Bank of Canada. (For more \ninformation, refer to Memorandum D17-1-19, Interest Rate for Customs Purposes \nRegulations.) (Taux d'intérêt réglementaire) \nProhibited Goods \nItems prohibited from importation into Canada through classification under tariff items \n9897.00.00, 9898.00.00, and 9899.00.00 of the Schedule to the Customs Tariff. (For \nmore information on prohibited goods, see Memoranda series D9.) (Marchandises \nprohibées) \nStrategic Goods \nItems subject to export controls, including arms, ammunition, implements of war, \nweapons-related materials, or any items whose unauthorized export might be contrary \nto Canadian security, political, or international interests. (For more details, refer to \nMemorandum D20-1-1, Export Reporting.) (Marchandises stratégiques) \nSystematic Problem \nAn issue inherent to a system or set of interrelated processes causing contraventions \nand resulting in the assessment of at least one penalty. Note: factors such as human \nerror, inadequate training, insufficient knowledge, or deficiencies affecting a client's \noperational work practices not specifically related to the functioning of the client's CIS \ndo not constitute systematic problems for the purposes of this policy. (Problème \nsystématique) \nThird-Party Attestation \nA corroboration by a person or body independent of and at arm's length from the client \nand the CBSA, conveying assurance that specified requirements relating to the client's \napplication for a PRA have been fulfilled. (Attestation d'un tiers). \n\n5 \n\nGuidelines and General Information \nIntroduction \n The Canada Border Services Agency (CBSA) policy is to enable a client to reinvest \nall or a portion of a penalty applied under the Administrative Monetary Penalty \nSystem (AMPS) through a Penalty Reinvestment Agreement (PRA) when a client \nhas: \n\no Demonstrated that a penalty was issued due to a systematic problem affecting \ntheir Commercial Information System (CIS) or related processes. \no Invested in corrective measures to remedy the problem promptly. \no Demonstrated that the corrective measures are effective in achieving \ncompliance. \n\n A PRA allows for a penalty reinvestment of one dollar for each dollar of eligible \ncosts incurred by the client to correct the systematic problem(s) that resulted in the \nissuance of administrative monetary penalties. \n\n A PRA is granted through the ministerial review process, initiated by the client by \nrequesting a decision of the Minister under section 129 of the Customs Act. The ", @@ -32911,7 +32911,7 @@ "act_name": "CBSA D-Memoranda", "section": "D22-1-2", "marginal_note": "Penalty Reinvestment Agreement (PRA) Policy (part 3)", - "part": "", + "part": "Penalty Reinvestment Agreement (PRA) Policy", "division": "", "heading": "", "text": "completed PRA application form submitted by the client will be considered by the \nCBSA as a request for a decision under section 129. \n\n The purpose of this policy is to assist a client in becoming compliant with the \nCustoms Act, Customs Tariff, and related regulations by providing an incentive to \ninvest in the correction of an underlying systematic problem that resulted in the \napplication of administrative monetary penalties. \n\n This policy primarily applies to clients issued administrative monetary penalties \nunder section 109.3 of the Customs Act. However, clients who receive a Notice of \nAscertained Forfeiture under section 124 of the Customs Act, either instead of or in \naddition to a Notice of Penalty Assessment (NPA) for commercial contraventions, \nmay also qualify for a Penalty Reinvestment Agreement (PRA). \n\n6 \n\n Clients are not eligible for a PRA if they: \n\no Have been issued penalties for contraventions involving prohibited or \ninadmissible goods. \no Have been issued penalties assessed under an Act of Parliament other than the \nCustoms Act (e.g., the Agriculture and Agri-Food Administrative Monetary \nPenalties Act). \no Have any outstanding debts payable to the CBSA (other than the penalty \nsubject to the PRA). \n\n Clients issued penalties for contraventions involving the export of strategic goods \nmay not be eligible for a PRA. Applications involving penalties for contraventions \ninvolving strategic goods will be reviewed by the CBSA on a case-by-case basis. \nApplication \nEligibility Criteria for Applying \n A client may apply for a PRA if they: \n\no Are the client against whom the penalties were issued, as identified on each \nNPA at issue. \no Have been issued one or more penalties involving numerous and/or repetitive \ncontraventions or instances of non-compliance caused by a systematic problem \nin their Commercial Information System (CIS.) \no Have not been issued a Minister's decision under section 131 of the Customs \nAct in respect of the NPA(s) at issue. \no Have identified the cause of the systematic problem in their CIS and are \nprepared to invest in corrective measures to remedy the systematic problem and \ndemonstrate that the corrective measures are effective in achieving compliance. \n\n A client who has not already requested a ministerial review under section 129 of the \nCustoms Act must apply for a PRA within 90 days of receipt of the NPA at issue. \n\n To apply for a PRA, the client must complete Form BSF266, Penalty Reinvestment \nAgreement Application Form (a sample of the form is provided in Appendix A.) The \nform contains instructions on how to complete the application and identifies the \ninformation required by the CBSA to initiate the review of the client's application. \n\n7 \n\n Applications submitted by clients who do not satisfy the above eligibility criteria for \napplying will not be accepted. The CBSA may advise clients of the reason(s) in \nwriting for not accepting their application. \n", @@ -32929,7 +32929,7 @@ "act_name": "CBSA D-Memoranda", "section": "D22-1-2", "marginal_note": "Penalty Reinvestment Agreement (PRA) Policy (part 4)", - "part": "", + "part": "Penalty Reinvestment Agreement (PRA) Policy", "division": "", "heading": "", "text": " It is the responsibility of the client to provide to the CBSA all supporting \ndocumentation with the PRA application and to ensure that the information is \npresented in a clear and comprehensible manner. Failure to provide the required \ninformation in the appropriate manner may result in the denial of the application. \nHow to Apply \nCARM Client Portal \n Clients registered on a the CARM Client Portal (CCP), can apply for a Penalty \nReinvestment Agreement (PRA) when appealing a Notice of Penalty Assessment \nthrough the CARM Client Portal (CCP). \n\n As part of the submission process on the CCP, clients will be asked whether they \nwish to apply for a PRA. If in the affirmative, clients will be prompted to download \nand complete the BSF266 Penalty Reinvestment Agreement Application Form. \nUpon completion, clients are required to upload the form along with their appeal \nsubmission. \n\n For questions related to registration in CARM or access to the CCP, refer to the \nCCP Guide accessible via the Onboarding documentation link into the CCP main \npage, provided in the “References” section of this memorandum. \nCBSA Website – E-Appeal \n Clients have the option to request a Penalty Reinvestment Agreement (PRA) when \nappealing a Notice of Penalty Assessment through the online CBSA Appeal Form, \navailable on the CBSA website . The link to this form can be found in the \n\"References\" section of this memorandum. \n\n As part of the submission process, clients can specify their intention to apply for a \nPRA in the Details section of the E-Appeal form. \n\n8 \n\n Once the appeal is submitted, CBSA will reach out to the client, providing guidance \non how to submit their completed BSF266 Penalty Reinvestment Agreement \nApplication Form and any supporting documentation. \nMail \n To apply for a PRA, clients are required to fill out Form BSF266, the Penalty \nReinvestment Agreement Application Form. A sample of the form is provided in \nAppendix A for reference. The BSF266 form provides detailed instructions on \ncompleting the application and outlines the information necessary for the CBSA to \nbegin reviewing the client's application. Clients must submit the fully completed \napplication form, along with any supporting documentation, to the following \naddress: \nRecourse Directorate \nCanada Border Services Agency \n333 North River Rd, 11th floor Tower A Ottawa, \nON K1A 0L8 \nAdditional Time to submit a PRA application or Documentation \n If a client is unable to complete the PRA application form within the 90-day period \nafter receiving the NPA, they can submit a letter of intent to apply for a PRA before \nthis deadline expires. In the letter, clients must provide: \n\no The reason for requesting a PRA. \no The penalty assessment number(s) of the NPAs in question. \n\n The letter of intent can be submitted through the CARM Client Portal by attaching it \nas part of the NPA appeal submission. Alternatively, clients can mail the letter of ", @@ -32947,7 +32947,7 @@ "act_name": "CBSA D-Memoranda", "section": "D22-1-2", "marginal_note": "Penalty Reinvestment Agreement (PRA) Policy (part 5)", - "part": "", + "part": "Penalty Reinvestment Agreement (PRA) Policy", "division": "", "heading": "", "text": "intent to the address provided in this memorandum. If the mail option is chosen, \nclients must ensure that the letter is registered or postmarked on or before the 90th \nday from receiving the NPA. \n\n Throughout the application review, the CBSA may request additional information \nfrom the client to support the application. Should additional documentation be \nrequired once an application has been received, a request will be made to the \napplicant in writing, with a specified timeframe for submitting the required \n\n9 \n\ninformation. If the additional information requested by the CBSA is not received \nwithin the specified timeframe, the application may be rejected. \n\n Clients requiring more time to submit the application form or other necessary \ndocumentation should promptly inform the CBSA. The CBSA will grant additional \ntime to clients only in exceptional circumstances for completing their application or \nsubmitting requested documentation. \nRequesting Inclusion of Subsequent Penalties in PRA Application \n Clients who have previously submitted a PRA application can now request the \naddition of penalties issued after the initial submission. To be eligible for inclusion, \ntwo conditions must be met: \n\no The systematic issue within their Client Information System (CIS), leading to \nsubsequent penalties, must align with the problem described in the original \napplication. \no The CBSA must not have completed its review of the initial PRA application. \nHow to Request Inclusion of Subsequent Penalties \n Clients wishing to add subsequent penalties to a previously submitted PRA \napplication must inform the CBSA within 90 days from the service date of the \nsubsequent Notice(s) of Penalty Assessment (NPA). This notification can be made \neither via the CARM Client Portal or by mail. \nCARM Client Portal \n If using the CARM Client Portal, clients should appeal the relevant NPAs and, in the \n\"Basis for Appeal\" field, they must: \n\no Indicate the appeal case linked to their PRA application. \no Describe how the subsequent penalties were caused by the same systematic \nproblem outlined in the initial PRA application. \n\n10 \n\nElectronic Communication (E-mail) \n In the written request sent by e-mail, clients must: \n\no Indicate the appeal case linked to their PRA application. \no Specify the penalty assessment number(s) of the subsequent NPA(s). \no Describe how the subsequent penalties were caused by the same systematic \nproblem detailed in the original PRA application. \nMail \n In the written request sent by mail, clients must: \no Indicate the appeal case linked to their PRA application. \no Specify the penalty assessment number(s) of the subsequent NPA(s). \no Describe how the subsequent penalties were caused by the same systematic \nproblem detailed in the original PRA application. \nNumerous Systematic Problems \n Clients who believe that multiple systematic problems are causing instances of non-", @@ -32965,7 +32965,7 @@ "act_name": "CBSA D-Memoranda", "section": "D22-1-2", "marginal_note": "Penalty Reinvestment Agreement (PRA) Policy (part 6)", - "part": "", + "part": "Penalty Reinvestment Agreement (PRA) Policy", "division": "", "heading": "", "text": "compliance resulting in the issuance of one or more penalties involving numerous \nand/or repetitive contraventions may apply for a PRA, provided that each of the \nsystematic problems identified in the client's application contributed in part to the \nnon-compliance. \n\n The cost of remedying a systematic problem identified in the client's application \nthat, according to the CBSA, is found not to have contributed to the non-compliance \nduring the review of the application will not be considered by the CBSA as an \neligible cost resulting in a penalty reinvestment under this policy. \nPayment of Penalties and Interest \n To avoid incurring any interest, the penalty must be paid within the specified \ntimeframe outlined in the NPA. The payment of the penalty may be deferred until a \ndecision is made. However, it's important to note that opting to defer the payment \nuntil a decision is rendered may result in additional financial implications. If the \npenalty is determined to be correctly issued and not entirely relieved by a \nsuccessful PRA, interest will accrue at the prescribed rate. The interest accrual will \n\n11 \n\ncommence from the day after the NPA's service date and continue until the full \namount is paid in accordance with the decision under section 133 of the Customs \nAct. \n\n In cases where a PRA is granted for an amount less than the assessed penalty, \nand the penalty remains unpaid within the specified timeframe indicated in the NPA, \ninterest at the prescribed rate will be applied to the remaining penalty amount. The \ninterest will accumulate from the day after the NPA's service date until the date \nwhen the outstanding amount is paid in full. \nReview and Decision \nReview of application \n The CBSA will review each allegation of non-compliance mentioned in the \napplication, in accordance with sections 130 and 131 of the Customs Act, to ensure \nthe correctness of the penalty assessments. Any penalty associated with an \nallegation deemed incorrectly applied will be promptly canceled. Additionally, CBSA \nmay adjust the demanded amount based on specific relevant circumstances in \neach case. \n\n Throughout the review of PRA, the CBSA will assess the applicant's compliance \nhistory and the timeliness of corrective actions taken following the identification of a \nsystematic problem in their Customs Information System (CIS). \n\n Following the review, the CBSA will inform the applicant of the outcome, specifying \nthe total amount of penalties eligible for reinvestment. The notification will include \nthe deadline for implementing the proposed corrective measures outlined in the \napplication \nThird-Party Attestation \n In certain instances, applicants may be required to secure a third-party attestation \nto assure the CBSA of the eligibility of costs incurred in rectifying the systematic \nproblem. \n\n12 \n\n Applicants will receive information about the qualifications of a third party for the \npurpose of this policy during the application review process. ", @@ -32983,7 +32983,7 @@ "act_name": "CBSA D-Memoranda", "section": "D22-1-2", "marginal_note": "Penalty Reinvestment Agreement (PRA) Policy (part 7)", - "part": "", + "part": "Penalty Reinvestment Agreement (PRA) Policy", "division": "", "heading": "", "text": "Substantiating Costs \n After implementing corrective measures, applicants must provide documented \nevidence, such as receipts, invoices, and proof of payment, to substantiate all \neligible costs incurred in addressing the systematic problem in their CIS. Eligibility \ncriteria for costs are detailed in Appendix B. \n\n Costs covered by government assistance are not eligible under this policy. \n\n A principal and/or others in the applicant's firm may be required to sign an affidavit \nto support costs and attest to the nature of the work done, affirming its eligibility \nunder CBSA policy. \nVerification and Decision \n Once eligible costs are substantiated, the CBSA will verify that the applicant's \ncorrective measures are in place and effective. Approximately six months after \nimplementation, compliance will be verified to determine if full compliance has been \nachieved. \n\n If the corrective measures are deemed effective, the PRA will be granted, allowing \nthe client to reinvest the amount of penalties by the total eligible costs incurred. If \nthe measures are found ineffective, the PRA will be denied, and the CBSA will \nrequest payment of outstanding penalty amounts with applicable interest. \n\n The CBSA will communicate the decision to grant or deny a PRA, along with the \napplicable penalty reinvestment amount, in writing. This decision falls under section \n133 of the Customs Act. \n\n Any decision or communication from the CBSA under this policy does not constitute \n\"reason to believe\" for purposes related to the accounting and payment of duties on \nimported goods. For more information on what constitutes \"reason to believe\", refer \nto Memorandum D11-6-6, Self-Adjustments to Declarations of Origin, Tariff \nClassification, Value for Duty, and Diversion of Goods. \n\n13 \n\nAppendix A – Sample of Form BSF266, Penalty \nReinvestment Agreement (PRA) Application Form \n\n14 \n\n15 \n\n16 \n\nAppendix B – List of eligible and ineligible costs \nEligible costs: \n Costs associated with the purchase or implementation of a new system or \nupgrades to the existing commercial information system that will correct the \nidentified systematic problem. \n\n Costs of purchasing supplies, hardware or equipment used to repair or modify \nan automated system. \n\n Costs of purchasing software required for an automated system. \n\n Costs of technical assistance used to implement and test and/or verify the \neffectiveness of the system upgrades, including the cost of obtaining a third \nparty attestation. \n\n Costs of training employees to perform activities specifically related to the \nimplementation of the corrective measures. \nIneligible costs: \n Ongoing costs for training employees \n\n Overhead or administrative costs \n\n Renovation costs \n\n Salaries for hiring employees to perform day-to-day operations \n\n17 \n\nReferences \nConsult these resources for further information. \nApplicable legislation \nSections 129 to 133 of the Customs Act, and section 18.1 of the Federal Courts Act are ", @@ -33001,7 +33001,7 @@ "act_name": "CBSA D-Memoranda", "section": "D22-1-2", "marginal_note": "Penalty Reinvestment Agreement (PRA) Policy (part 8)", - "part": "", + "part": "Penalty Reinvestment Agreement (PRA) Policy", "division": "", "heading": "", "text": "applicable to the following policy. For more information about the Customs Act, \nthe Federal Courts Act, and any regulations under these Acts visit the Department of \nJustice Canada Website. \nIssuing office \nTrade Appeals, Processing and Policy Unit \nRecourse Directorate \nCanada Border Services Agency \nOttawa, ON \nK1A 0L8 \nContact us \n For assistance, on the CARM Client Portal contact the CARM Client Support \nHelpdesk (CCSH) through the web form: Client Support: CBSA Assessment and \nRevenue Management. \n\n For any other information, contact the Border Information Service (BIS): \n\no Toll-free within Canada: 1-800-461-9999. \no Outside Canada: 1-204-983-3550 or 1-506-636-5064 (long-distance charges \nmay apply). \no TTY available within Canada: 1-866-335-3237. \nRelated links \nCARM Client Support Help Desk (CCSH) Web form \nCBSA Assessment and Revenue Management (CARM) \nCBSA Appeal Form \nLearn how to write metadata", @@ -33109,7 +33109,7 @@ "act_name": "CBSA D-Memoranda", "section": "D23-1-1", "marginal_note": "Plain language summary", - "part": "", + "part": "Partners in Protection Program", "division": "", "heading": "", "text": "Target audience: importers; commercial carriers; couriers; exporters; warehouse operators; freight forwarders; custom brokers\nKey content: How to apply for and participate in the Canada Border Services Agency's Partners in Protection Program.\nKeywords: Trusted Trader, partnership, supply chain security, minimum security requirements, FAST, physical and procedural security\nOn this page Updates made to this D-memo Definitions Guidelines Appendix A: Letter of authorization Appendix B: Minimum security requirements categories References Contact us Related links", @@ -33127,7 +33127,7 @@ "act_name": "CBSA D-Memoranda", "section": "D23-1-1", "marginal_note": "On this page", - "part": "", + "part": "Partners in Protection Program", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines\n- Appendix A: Letter of authorization\n- Appendix B: Minimum security requirements categories\n- References\n- Contact us\n- Related links", @@ -33145,7 +33145,7 @@ "act_name": "CBSA D-Memoranda", "section": "D23-1-1", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Partners in Protection Program", "division": "", "heading": "", "text": "The definition section has been revised. Eligibility criteria has been clarified and includes the criteria that requires all applicants/members be registered within the CBSA Assessment and Revenue Management (CARM) Client Portal. Suspension, cancellation, appeals and reapplication sections has been revised to offer more clarity. Minimum Security Requirements have been updated to reflect the most recent changes to these requirements.", @@ -33163,7 +33163,7 @@ "act_name": "CBSA D-Memoranda", "section": "D23-1-1", "marginal_note": "Definitions", - "part": "", + "part": "Partners in Protection Program", "division": "", "heading": "", "text": "Action plan Issued by the CBSA to a Partners in protection ( PIP ) member, the Action Plan outlines necessary corrective action and a reasonable time frame for completion in order to comply with PIP Program requirements. If the Action Plan is acted upon accordingly, a PIP member can avoid suspension or cancellation of their program membership. Applicant A business that applies to the PIP program by completing the application form. The business remains an applicant until an approval decision is rendered. At that time they become a member. Articles of incorporation ( AI ) A legal document creating a corporation and outlining its purpose and regulations in order to be deemed \"incorporated.\" In Canada, this document is filed with a provincial, territorial, or federal government by the founders of a corporation. In the United States, it is filed with a state and is governed by the laws of that state. Authorized Economic Operator ( AEO ) A party involved in the international movement of goods in a function approved by (or on behalf of) a national customs administration as complying with World Customs Organization ( WCO ) or equivalent supply chain security requirements as outlined in the SAFE Framework of Standards to Secure and Facilitate Global Trade (SAFE Framework). Term also used to describe national customs administration's commercial trade programs that align with the SAFE Framework. Authorized officer An authorized officer is an individual with legal signing authority who acts in an official capacity to represent a business and make decisions on behalf of that business. Examples may include Chief Executive Officer ( CEO ), Chief Financial Officer ( CFO ), President, Vice-President , Owner, Partner, Secretary Treasurer, Executive Director, Director, or other authorized individual. This individual will become the Trusted Trader Portal ( TTP ) account owner with responsibility for accepting the Terms and Conditions of program membership, completing the Certification and Authorization to Disclose Information (CADI), and receiving notifications related to the PIP application or membership status of the business. For the purposes of administering membership in the PIP program, the CBSA may request documented proof of the individual's authorized status. Bill of Lading (or Manifest) A document issued by a shipper to a carrier containing the terms of the contract for cartage and a list of all goods to be shipped. The shipper is responsible for completing the bill of lading and providing it to the carrier when the shipment is sent. The carrier, in turn, is responsible for providing a copy to the importer as evidence of the transfer of goods and acknowledgment of their receipt. Border services officer ( BSO ) Officers who were formerly designated as customs officers, immigration officers and food inspection officers. Business A corporation, sole proprietorship or partnership. Business number ( BN ) A 15-character alphanumeric identifier assigned by the Canada Revenue Agency ( CRA ) to identify a business. It consists of a nine-digit registration number and six-character account identifier (for example, 123456789RM0002: the registration number 123456789 identifies the legal entity and RM0002 identifies an account). CARM Client Portal ( CCP ) CBSA Assessment and Revenue Management (CARM) Client Portal will serve as the primary hub for accounting and revenue management with the CBSA. Online platform that allows a Trusted Trader member to view and transact on their account online. Carrier code ( CC ) A unique four-character identifier issued by the CBSA to identify a specific carrier. Carrier/transporter A person who, in accordance with the Transportation of Goods Regulations , is authorized to transport goods or to cause goods to be transported. Certificate of amalgamation Legal document denoting the combination of multiple companies into a new entity. Certificate of incorporation Legal document relating to the formation of a company or corporation. It is a license to form a corporation issued by a state, provincial or federal entity. Certification and Authorization to Disclose Information (CADI) A form informing PIP members about the collection, use, and disclosure of their information. It allows PIP members to provide consent at their discretion to the following: CBSA website, Mutual Recognition Arrangements ( MRA ). The CADI allows PIP members to authorize the exchange of program-related information between the CBSA and other customs organization(s) under an established MRA in order to receive benefits in the other country. Commercial goods Goods imported into Canada for sale or for any commercial, industrial, occupational, institutional, or other similar use. Courier Low Value Shipment ( CLVS ) Program A commercial program intended to help simplify the process to import low value goods. The program streamlines the customs processing of shipments valued at CAN$3,300.00 or less and provides the courier industry with expedited release. Customs trade partnership against terrorism (CTPAT) A voluntary supply chain security program administered by US Customs and Border Protection ( CBP ) and focuses on improving the security of private business' supply chains. Customs and border protection ( CBP ) A federal law enforcement agency of the United States Department of Homeland Security charged with regulating and facilitating international trade, collecting import duties, and enforcing US regulations, including trade, customs, and immigration. Customs Self-Assessment ( CSA ) A pre-approval commercial program that simplifies border requirements to give approved importers, approved carriers, and registered drivers the benefits of a streamlined clearance option for CSA eligible goods. Dunnage Any materials used to secure, support, and/or transport cargo while in transit, including wooden pallets, racks, straps, bags, packaging, etc. Facility Any location at which a member conducts business operations in relation to the cross-border movement of commercial goods, including locations where cargo is handled and/or stored. A list of all facilities must be provided in the security profile. Free and Secure Trade (FAST) A joint Canada-US initiative that provides an accelerated commercial clearance option to pre-approved importers, carriers, and registered drivers to move pre-approved eligible goods across the border. Freight forwarder code A unique four-character identifier issued by the CBSA to identify a specific freight forwarder. GCKey This is a unique username and password of your choosing that protects your online communications with the Government of Canada. This is the recommended credential for the TTP. This allows the Government of Canada to authenticate your identity. Credentials provide you with safe and secure access to information and services. All individuals, even if they are from the same business, will require their own credential to access the TTP. High-security seal For PIP purposes, high-security mechanical freight container seals are categorized as seals that meet or exceed the current ISO/PAS 17712 standard for freight container mechanical seals. Seals that conform or exceed this standard are manufactured with strong metal materials with the intent to deter intrusion, and the seals generally require removal with bolt or cable cutters. Seals are categorized into the following security levels: indicative (I), security (S), or high-security (H) . Businesses must agree to use seals that meet the \"H\" (high security) level for PIP purposes. ISO/PAS 17712 International Organization for Standardization / Publicly Available Specification 17712 defines the various types of security seals available and describes in detail the general performance requirements for each product type as well as details of testing specifics. Legal entity An association, corporation, partnership, proprietorship, trust, or individual that has legal standing in the eyes of the law. A legal entity has legal capacity to enter into agreements or contracts, assume obligations, incur and pay debts, sue and be sued in its own right, and to be held responsible for its actions. Letter of authorization A letter provided by the member business to the CBSA authorizing a third party representative to provide information to the CBSA on behalf of the business. The business maintains full liability for all information provided to the CBSA by their representative. LTL/LCL Less-than-truck-load ( LTL ) and less-than-container-load ( LCL ) are terms used when a quantity of freight does not fill a standard truck or container and/or more than one shipper's freight or consignment occupies a single container. This often applies to businesses doing pick-up and delivery operations wherein cargo is added to an existing load en route. Member Once an approval decision has been made, the applicant becomes a member of the PIP program. Minimum security requirements ( MSR ) A set of security requirements, covering all components of a business' supply chain, that must be met in order to be recognized as a PIP member. They are outlined in the PIP security profile. Mutual recognition arrangement ( MRA ) An arrangement that expands the international trade network of accredited low-risk businesses. An MRA between the CBSA and compatible national customs agencies means that both countries customs-trade partnership programs apply similar security standards and site validation practices when approving businesses for membership in their respective programs, and both countries recognize each other's members and may grant them similar benefits. PIP members can receive benefits in countries with which the CBSA has an MRA, provided the member has provided consent in the CADI. Officer Means a person employed in the administration or enforcement of the Customs Act , the Customs Tariff or the Special Import Measures Act and includes any member of the Royal Canadian Mounted Police. Partners in protection ( PIP ) A cooperative program between private industry and the CBSA aimed at enhancing border and trade chain security. Post-incident analysis ( PIA ) The activities undertaken with a PIP member following a breach of supply chain security. The PIA will investigate the incident, identify any mitigating circumstances, and formulate a strategy for the prevention of future incidents. Risk assessment A screening process which verifies a business' eligibility for PIP membership, identifies potential vulnerabilities, and evaluates an acceptable level of risk. SAFE Framework of standards to secure and facilitate global trade (SAFE Framework) The SAFE Framework of Standards to Secure and Facilitate Global Trade is a regime developed by the WCO to enhance the security and facilitation of international trade. It sets forth principles and standards and presents them for adoption as a minimal threshold by WCO members. Seal Refer to High-security seal Security profile The fundamental document of the PIP program in which applicants or members provide tombstone information and details on their business operations, including supply chain partners, cargo-handling facilities and procedures, security practices, physical access controls, sealing protocols, information technology infrastructure, etc. Site validation An inspection of an applicant's or member's premises to verify the information provided in the security profile. Sub-locator code Is a four-digit identification number that identifies the location of goods, namely the sufferance warehouse where the goods are destined or will be destined in case they are referred, and are utilized by the CBSA to send appropriate electronic notifications. Supply chain partner A third-party facility involved in a member's business operations in relation to the cross-border movement of commercial goods, such as domestic or foreign suppliers, manufacturers, distribution centres, conveyances, warehouses, truck yards, and cargo handling/storage areas. Terms and conditions A voluntary agreement between a PIP member and the CBSA to enhance the security of the member's supply chain and to certify their participation in the PIP program. Tombstone information Basic applicant or member identifying information, including the business' names, divisions, points of contact, location addresses, telephone numbers, email addresses, business numbers, carrier codes, etc. Trusted trader portal ( TTP ) A secure online tool that allows members of the trade community to complete and submit applications for membership in the PIP program, as well as maintain their membership documentation online. World Customs Organization ( WCO ) An organization whose primary purpose is to facilitate the development of international trade through the improvement and harmonization of customs procedures.", @@ -33181,7 +33181,7 @@ "act_name": "CBSA D-Memoranda", "section": "D23-1-1", "marginal_note": "Guidelines", - "part": "", + "part": "Partners in Protection Program", "division": "", "heading": "", "text": "General information\n1. The Partners in Protection ( PIP ) program is designed to establish partnerships with trusted businesses in order to enhance the integrity of Canada's borders and the security of the international supply chain.\n2. PIP members agree to implement and adhere to high security standards, while the CBSA agrees to support program members through the assessment of their physical and procedural security measures. Members are recognized as being Trusted Traders and enjoy benefits such as border recognition, facilitated processing, enhanced industry marketability, and access to the Trusted Trader Portal ( TTP ), while the CBSA is able to focus its resources on areas of higher or unknown risk.\n3. To use Free and Secure Trade (FAST) lanes into Canada, carriers and importers must be authorized under the PIP program or under both the Custom Self-Assessment ( CSA ) and PIP programs. The driver must be registered in either the FAST Commercial Driver Program or the Commercial Driver Registration Program ( CDRP ). For US based highway carriers wishing to access FAST lanes when entering Canada, PIP membership remains mandatory.\n- Free and Secure Trade\n- Commercial Driver Registration Program\n- Customs Self-Assessment Programs\n4. The PIP program is an Authorized Economic Operator ( AEO ) program, which means it is aligned with the World Customs Organization ( WCO ) SAFE Framework. The SAFE Framework establishes universal standards for supply chain security that have been adopted by customs organizations worldwide.\n5. Based on the SAFE Framework, PIP specifies a set of specific program requirements called Minimum Security Requirements ( MSR s), refer to Appendix B: Minimum security requirements categories , that are among the conditions that must be met and maintained to be a PIP member. The MSRs are categorized into four main focus areas that encompass 10 supply chain security categories.\nCorporate security Risk assessment and planning Personnel Security training and education Cyber security Cargo and conveyance security Transportation security Seal security Agriculture security Physical security Access controls Physical controls Supply chain partner security Supply chain partner requirements\n6. The CBSA has the authority to examine any shipment or conveyance that crosses the border into Canada, regardless of program membership. The CBSA may refer a PIP member's shipment for examination or verification activities, such as:\n- documentation review\n- contraband inspection\n- cab check\n- random examination\n- other reasons, as provided for in the Customs Act , or other legislation or regulations administered or enforced by the CBSA to fulfill the requirements of other government departments\nPrivacy statement\n7. Information collected by the PIP program will be used to determine the eligibility of an applicant and to conduct compliance reviews (for example, to ensure that members continue to adhere to program requirements) and may be disclosed internally for the purposes of investigation and enforcement activities relating to program applicants and members. The information may also be used for statistical purposes, and to evaluate the program. Disclosure of the information collected in the PIP program application and supporting documents is governed by section 107 of the Customs Act .\n8. In addition to the information outlined in the PIP program application and supporting documents, the CBSA may disclose the business name, address, contact information, business number, membership dates, membership status and business identifiers to other programs within the CBSA and to other government agencies, to confirm membership status, conduct debt checks or carry out the mandate of the CBSA, as applicable, under section 107 of the Customs Act .\n9. Individuals have the right of access and/or can make corrections to their personal information under the Privacy Act . The information collected is described within Info Source under the PIP program detailed in CBSA Information about programs and information holdings .\nProgram membership\nEligibility criteria\n10. Program eligibility requirements allow the CBSA to properly assess applicants prior to their authorization as well as validate, on a periodic basis, that existing members continue to meet these requirements. Having these processes ensures a fair and equitable treatment to all applicants and members.\n11. To participate in the PIP program, a client must meet all of the following basic program eligibility requirements:\n- own or operate the headquarters or a branch office in Canada or the US that are involved in one or more of the recognized lines of business listed in paragraph 12, and maintain a valid Canadian business number\n- have cross-border trade history within the past 12 months; and for new applicants, at the time of application, have at least one cross-border movement within the previous 90 days\n- be solvent and have no unresolved debts or undischarged bankruptcy\n- have no convictions (for which a record suspension has not been received) under the Criminal Code of Canada or under any other federal or provincial legislation\n- have no convictions outside of Canada under foreign law that, if enforced in Canada, would constitute an offence under an Act of Parliament or under any other federal or provincial legislation\n- have no history of significant contraventions under the Customs Act or any of its regulations, or under any act or regulation enforced by the CBSA, Other Government Departments ( OGD ) or other international customs organization\n- be compliant with all MSRs outlined in the PIP security profile unless special consideration is given to the business' particular operations or security structure at the discretion of the CBSA\n- be registered in the CARM Client Portal ( CCP ) through Access the CARM Client Portal\n12. For businesses based in Canada, membership in the PIP program is available to the following lines of business:\na. Commercial carriers operating in the highway, rail, marine and/or air modes, including couriers Defined as an individual or business with a valid Carrier Code ( CC ) issued by the CBSA that undertakes, in a contract of carriage, to transport commercial goods by highway, rail, sea, or air, or by a combination of these modes. b. Importer or exporter Defined as an individual or business with a valid Business Number that brings commercial goods from a source outside of Canada into the Canadian domestic market, or vice versa, in the course of trade. c. Warehouse operator (including marine terminal operator) Defined as an individual or business with a valid Business Number or sublocator code that charges a fee for the receipt, storage, and handling (or other value-added service) of goods belonging to others. d. Freight forwarder Defined as an individual or business with a valid (bonded or non-bonded ) freight forwarder code ( FCC ) issued by the CBSA that arranges for the transportation of goods, and may provide other services such as consolidation and deconsolidation of shipments and de-stuffing containers. For more information on freight forwarder codes refer to Memorandum D3-1-1 : Policy respecting the importation and transportation of goods and/or contact the CBSA's CRU at carrier-cargo@cbsa-asfc.gc.ca . e. Customs broker Defined as an individual or business licensed to carry out customs-related responsibilities on behalf of a client.\nCustoms Brokers and Warehouse Operators that do not have a sublocator code are required to use the manual process. To proceed, they must contact the Trusted Trader mailbox at ttprograms-programmesndc@cbsa-asfc.gc.ca for instructions.\nFor more information on the CBSA's broker licensing requirements refer to Memorandum D1-8-1 : Licensing of customs brokers .\nFor further information on BNs refer to the Canada Revenue Agency website.\n13. For businesses based in the US, membership in the PIP program is available to carriers in all modes of transport, provided that they hold a valid Canadian CC, and to importers that conduct business in Canada (that is, hold a valid Canadian BN and file Canadian customs declarations) and are registered in the CCP.\nPIP membership remains mandatory for US-based highway carriers wishing to access FAST lanes when entering Canada.\nApplication process\n14. There is no fee for applying to the PIP program. Applicants with a BN, CC, sublocator code or FFC must submit their application electronically through the TTP.\n15. In order to apply for PIP membership, an applicant's Authorized Officer must:\n- visit the TTP to request an activation code, obtain an online credential, such as a GCKey, and register for a TTP account; TTP activation codes will only be sent through a secure method where the identity of the recipient can be verified\n- submit a completed security profile\n- accept the Terms and Conditions of program membership\n- fill out the CADI form\n- provide the Articles of Incorporation (in the case of a corporation) or first page of the Minute Book (in the case of a US resident), including the certificate number, date of issue, and number of years in existence\n16. The purpose of the Terms and Conditions of program membership is to set out the roles and responsibilities the CBSA and PIP members play to enhance the physical security and integrity of the production, transportation, importation, and/or exportation processes of members. Its purpose is also to formalize the applicant's commitment to uphold these Terms in the event that the applicant becomes a PIP member. The roles and responsibilities of PIP members set out in these Terms and Conditions do not affect any legal obligations of the members under any Act of Parliament. These Terms and Conditions represent mutual commitments between the CBSA and PIP members that are not intended to be legally binding or enforceable before the courts. Nothing in the document is intended to create a relationship, financial partnership, employer-employee , or joint enterprise between the CBSA and PIP members. The applicant and the CBSA agree with the roles and responsibilities set out in these Terms and Conditions.\nIn accordance with the PIP program's Terms and Conditions, members must:\n- ensure that security measures and systems continue to meet or exceed the MSRs set out in the PIP Security Profile and conduct yearly reviews of security measures and systems\n- inform the CBSA of any security issues and the inability to correct an identified security and/or non-conformity with the minimum security requirement, or eligibility criteria\n- train and ensure employees follow the security measures and the Terms and Conditions of the PIP program and ensure employees cooperate fully with the CBSA and ensure procedures are in place for employees to advise the CBSA of any suspicious circumstances involving potential or suspected illegal customs or immigration activities\n- conduct business dealings with entities that agree to take steps to ensure, that their security measures and systems meet or exceed the MSRs set out in the PIP Security Profile\n- advise the CBSA of any substantive company changes within 30 days, including any material changes affecting its Security Profile and/or company contact information\n- report any drugs or contraband found by an employee, without handling and without delay, to the CBSA and the appropriate law enforcement agency\n- refer any suspicious activities to the member's CBSA local CBSA office\n- provide the CBSA, upon request, with access to any security monitoring systems within the member's control that are utilized for premises security\n- make the CBSA familiar with relevant internal information and security systems and processes, where practicable and upon the request of the CBSA\n17. The CADI is a form through which businesses may authorize the exchange of program-related information with foreign customs administrations' AEO programs through the CBSA's established MRAs. Businesses may modify the CADI at any time to extend or revoke information sharing permissions. The CADI also provides a Privacy Statement, and authorizes publishing of the business name on the CBSA website and info sharing for MRA purposes.\n18. The processing of a PIP application consists of two distinct stages:\n- preliminary review of the information submitted to confirm program eligibility and ensure completeness and conduct a risk assessment\n- validation of the accuracy of the information submitted through the conduct of site visits; this confirms compliance with program MSRs and the identification of potential vulnerabilities\n19. A request for additional or revised information will be sent to the applicant if any errors or omissions are identified at any stage in the application process. Failure to respond to such a request within the specified timeframe will result in denial of the application.\n20. Upon final approval of membership in the PIP program, an official certification letter will be sent to the member.\n21. Once accepted into the PIP program, members must confirm their continued participation, and verify their security profile information, on an annual basis. This may be done by logging on to the Sign in to the Trusted Trader Portal . In addition, members are responsible for providing updates through the TTP regarding any changes to their company contact information and business structure, as they occur.\nDenial of applicant\n22. Reasons for denial of a PIP program application may include, but are not limited to:\n- submission of false or misleading information\n- failure to respond to requests for additional or revised information within the specified timeframe\n- failure to notify the CBSA of changes to the business as they occur, including any changes to the supply chain, business structure, security practices, location(s) of operations\n- failure to meet PIP program eligibility requirements or MSRs\n- failure to pass a risk assessment or site validation\n- refusal to undergo a site validation\n- failure to address security deficiencies in a satisfactory manner within the specified timeframe\n- a security incident prior to program membership approval, such as an enforcement action at the border, a security breach involving cross-border freight, or an instance of cargo theft\n23. Applicants are required to respond within the specified timeframe to all requests from the CBSA regarding their PIP program status, including requests to confirm or update business or contact information, schedule an on-site validation or a PIA, provide additional details on business or security practices, submit or verify information in the TTP, etc. Failure to respond to a request from the CBSA may result in denial of an application.\n24. A letter stating the reason(s) for denial will be sent to the applicant via email following a denial decision.\nReapplication following denial\n25. The PIP program reserves the right to specify reapplication timeframes on a case-by-case basis, and to disallow reapplication indefinitely when merited. Any restrictions on reapplication timeframes will be communicated to the applicant at time of denial.\nSite Validations\n26. Applicants to the PIP program must undergo a site validation to verify that the information provided in the security profile accurately reflects their supply chain. A CBSA officer will conduct an on-site validation of the business' facilities to assess compliance with PIP MSRs. Businesses must respond within the specified timeframe to all validation requests made by the CBSA.\n27. Should the business decide to hire a third party to represent them during a site validation, and/or in any other interactions with the CBSA, they must provide the CBSA with a Third Party Authorization letter signed by an Authorized Officer (refer to Appendix A: Letter of authorization for details) of the business. The letter of authorization should be printed on the business' letterhead and should follow the suggested format outlined in this memorandum. The business maintains full liability for all information provided to the CBSA by their representative.\n28. If the business has a complex business structure with multiple lines of business, divisions and/or locations, the CBSA will validate each mode and reserves the right to visit as many facilities as deemed necessary in order to ensure a thorough validation of the business' entire supply chain. At the discretion of the CBSA, a site validation may be extended to include the business' supply chain partner(s).\n29. Upon approval of PIP membership, the date of the site visit will become the membership's effective date. Company will be subject to revalidation no later than one year following their four year anniversary date.\nTransfer of membership\n30. PIP membership can only be transferred after a comprehensive review by the CBSA. The subsequent decision to approve or deny the request will be made at the exclusive discretion of the agency. Any decision made is final and not subject to appeal.\n31. PIP applicants or members that will undergo corporate amalgamation or acquisition, must contact the Trusted Trader mailbox at ttprograms-programmesndc@cbsa-asfc.gc.ca to have their new corporate structure and program eligibility reviewed in order to be considered for continued participation in the PIP program.\nMembership list\n32. As a service to our members, the CBSA publishes a list of approved PIP members . The members listed are those that have consented on the CADI form to have their names posted and therefore this may not be a complete list of all PIP-approved members.\nWithdrawal\n33. A PIP application or membership may be withdrawn at any time. An application or membership that has been withdrawn will not be reinstated and a full reapplication will be required in order to be reconsidered for PIP membership.\nSuspension\n34. PIP members are required to maintain a good record of compliance in order to remain a member. When non-compliance occurs, members must respond to any request for information from the CBSA, and participate in any corrective process, including compliance notifications, requests for information, Action Plans, and PIA. Failure to meet program requirements may result in the suspension or cancellation of PIP membership.\n35. Suspension of PIP program membership constitutes an interruption of all program benefits, including access to FAST lanes, and will result in the removal of the members' name from the list of approved PIP program members on the CBSA website.\n36. Suspension is a temporary status that will lead to either reinstatement or cancellation of program membership. The member will be given an opportunity to correct the matter that gave rise to the suspension within 30 calendar days after the suspension has taken effect. If it is not possible for the member to make the required correction within the 30-day period, the member may make a written request within those 30 calendar days for an extension of time, providing a justification for the extension request.\n37. CBSA may suspend PIP program membership for:\n- failure to respond to the CBSA in the manner specified in the correspondence, including notifications for revalidation and/or requests for information, within the specified timeframe; or for refusing access to the business' premises or to undergo a site validation\n- failure to disclose information that directly impacts the member's Profile, including security incidents or breaches\n- failure to abide by the Terms and Conditions of PIP membership, including notifying without delay the CBSA of changes to business operations or supply chain, business structure, security practices, or location(s) of operations\n- failure to continue to meet PIP program eligibility requirements, including but not limited to the requirements outlined in paragraph 11\n- failure to implement an Action Plan and/or to address MSR or compliance deficiencies in a satisfactory manner\n- contravening the Customs Act or any of its regulations, or any legislation enforced by the CBSA or a foreign customs organization\n- meeting the definition of a debtor as defined in section 97.21 of the Customs Act\n38. A letter will be issued to the member via email following a CBSA decision to suspend program membership. The letter will be sent to the contact listed on the member's profile within the TTP. It will state the reason(s) for suspension, provide an effective date for the decision, and specify the suspension duration.\nCancellation\n39. Cancellation of PIP program membership constitutes full cessation of all program benefits, including access to FAST lanes. The members' name will be removed from the list of approved PIP program members on the CBSA website.\n40. CBSA may cancel PIP program membership for:\n- failure to address any reason that gave rise to the suspension within the specified suspension period\n- submission of false or misleading information\n- commission of a severe contravention of the Customs Act or any of its regulations, or under any legislation enforced by the CBSA or a foreign customs administration\n- commission of an offence for which the business has been criminally charged and convicted\n41. A letter will be issued to the member following a CBSA decision to cancel program membership. The letter will be sent to the contact listed on the member's profile within the TTP and will state the reason(s) for cancellation, provide an effective date for the decision, and specify any conditions for appeal or reapplication. Refer to paragraph 47 for reapplication.\nAppeals\n42. Membership cancellations may be appealed. Only one appeal will be considered by the CBSA. In order to be considered, the appeal must:\n- state the PIP Membership Number\n- be submitted within 30 calendar days from the effective date of the decision being appealed\n- state the reason(s) for appeal, and include any supporting documentation\n- be submitted through Sign in to the Trusted Trader Portal if the member has an account or in writing to ttprograms-programmesndc@cbsa-asfc.gc.ca should the client not have access to the Portal\n43. The member's \"cancelled\" status will remain in effect throughout the duration of the appeal period. No administration of program membership will occur until the CBSA has rendered a decision.\n44. If the CBSA grants the appeal of a decision to cancel program membership, the cancellation will end and program membership, including benefits, will be reinstated. Conversely, if the CBSA upholds a decision to cancel program membership the cancellation will remain in effect, and the member will be required to reapply to re-join the program, in accordance with paragraph 47.\n45. The CBSA will acknowledge receipt of the appeal within 15 calendar days. Appeal decisions will be communicated within the following 60 calendar days.\n46. An appeal may be held in abeyance when the CBSA determines that more information is required to render a decision. The CBSA will notify the member when an appeal is placed in abeyance pending receipt of the required information.\nReinstatement and Reapplication\n47. The CBSA may reinstate program membership following the appeal of a cancellation decision, or following a suspension once corrective measures have been implemented to resolve identified deficiencies.\n48. The PIP program reserves the right to specify reapplication timeframes on a case-by-case basis, and to disallow reapplication indefinitely when merited. Any restriction on reapplication timeframes will be communicated to the member at time of cancelation.\nPost-incident analysis\n49. The CBSA may conduct a PIA following an incident or breach of supply chain security to assess a member's compliance with PIP program requirements. The client will be notified when a PIA has been initiated. The letter will state the reason for the PIA and request the member's participation. The PIA will seek to:\n- identify the source of the incident\n- assess the member's response to the incident or breach, and cooperation with customs regulations and law enforcement (including self-reporting )\n- ensure the implementation of corrective measures to prevent future incidents\n50. The purpose of a PIA is to assess compliance with PIP program requirements or obligations under the Customs Act following a security-related incident and to implement any necessary corrective action.\n51. Incidents that require a PIA may include, but are not limited to:\n- a violation of the Customs Act or any of its regulations, or of any legislation enforced by the CBSA or other international customs organization\n- a violation of the Terms and Conditions or of PIP program policies\n- a perceived weakness in a PIP member's supply chain\n52. Incidents that require a PIA may be brought to the attention of the CBSA by various means, including:\n- voluntary disclosure by the member or its authorized representative, in accordance with the obligations set out in the Terms and Conditions of PIP membership\n- communications with CBSA operations, including BSO\n- exchange of information with the US CTPAT program, or any other AEO program under an established MRA when authorized by the participant through the CADI\n- court decisions or legal publications\n- information in news media or other open sources\n53. At the discretion of the CBSA, membership and related benefits, such as access to FAST lanes entering Canada, may be maintained or suspended throughout the duration of a PIA depending on the severity of the incident.\n54. The outcome of a PIA will be determined by the CBSA upon consideration of all findings and pertinent information. Should any indicators of criminal activity be discovered in the course of a PIA, the CBSA may refer the findings to the appropriate law enforcement authority.\n55. The outcome of a PIA may consist of:\n- an Action Plan to outline corrective measures in response to the incident\n- suspension or cancellation of program membership depending on the severity of the incident\n56. If the program member gives an unsatisfactory explanation as to the possible cause(s) of the incident, fails to respond effectively to the incident, and/or is unwilling or unable to participate in a PIA, then program membership may be suspended or cancelled at the discretion of the CBSA.\n57. Correspondence will be sent to the program member when a PIA has been concluded. The correspondence will state the outcome of the PIA and, in the event of a suspension or cancellation, will provide an effective date. A CBSA cancellation decision as a result of a PIA may be appealed by the member.\nAction Plans\n58. If supply-chain security gaps, compliance issues and/or breaches are identified either during a site validation or when an incident occurs, the CBSA may initiate an Action Plan to outline the corrective measures necessary for compliance with MSRs or other applicable obligations under the Customs Act , regulations or other legislation enforced by the CBSA. An Action Plan constitutes a mutual agreement between the member and the CBSA to address non-compliance .\n59. The member must agree to the terms and timeframe specified in the Action Plan. Failure to abide by the terms of an Action Plan within the specified timeframe may result in the suspension or cancellation of program membership.\n60. The member will be notified when an action plan is required. A reasonable timeframe will be determined by taking into consideration the complexity and specific nature if the issue(s) which gave rise to the Action Plan. Should the member feel they require additional time within which to address or correct the issue(s) they may make a written request for an extension of time.\n61. If requested, an extension to the Action Plan timeframe may be granted at the discretion of the CBSA. Such requests will be reviewed by the CBSA on a case-by-case basis.\n62. A CBSA officer will follow up with the member upon completion of an Action Plan to verify that corrective measures have been appropriately implemented.\nSite Revalidation\n63. PIP membership requires a renewed site visit or alternate form of validation as part of the revalidation process, which occurs every four years. Unless otherwise determined by the CBSA, membership will remain active throughout the revalidation process. Members will be notified when they are due for revalidation, and must acknowledge this notification in the TTP within 30 calendar days by reviewing and updating their membership information. Should an acknowledgement not be received within the prescribed timeline, suspension of the program membership may ensue.\n64. At the discretion of the CBSA, PIP members are subject to compliance reviews and/or site visits at any time, during the regular revalidation cycle, in order to ensure alignment with MSRs and all other program requirements.\nCargo seal requirements\n65. All PIP program applicants and members must have a written seal policy in accordance with PIP program MSRs. This must include procedures for proper disposal of used seals in order to mitigate the risk of counterfeit seals. All PIP shipments that can be sealed must be secured immediately after loading/ stuffing with a high security seal that meets or exceeds the most current ISO 17712 standard for high security seals.\n66. PIP members are responsible for monitoring their supply chains and ensuring seal integrity throughout the life cycle of a shipment of goods, including proper use of high-security seals, in accordance with PIP seal requirements.\nGeneral seal requirements for all PIP members\n67. PIP members must ensure that a high-security seal is affixed to all loaded containers and trailers that cross the border in either direction, including shipments that cross the border while in transit to a domestic location.\n68. For PIP program purposes, high-security seals are classified as meeting or exceeding the ISO/PAS 17712 standard for mechanical freight container seals. All high security seals must be securely and properly affixed to conveyances that are transporting PIP Members' cargo to/from Canada.\n69. PIP members must:\n- Ensure that seals are affixed to all shipments by an authorized individual who is appropriately trained in the proper application and use of high-security seals.\n- Acquire seals from a legitimate manufacturer and obtain the manufacturer's test report to be kept for future reference and verification that seals meet the ISO/PAS 17712 standard.\n- Have clearly defined written procedures that stipulate how high security seals are controlled. This includes access, inventory, distribution, tracking and procedures for seal discrepancies. Seals must be controlled and secured by authorized personnel.\n- Inspect seals on all cargo-laden containers and trailers. The receiving party is responsible for verifying seal integrity at each transfer of custody.\n- Report any seal discrepancies or evidence of tampering to a BSO at the point of entry into Canada, or to an appropriate law enforcement authority such as local police. All discrepancies and instances of tampering must be noted in the cargo documentation.\n- Have documented protocols that describe the steps that must be taken if a seal is found to be compromised, altered, tampered with, or has the incorrect seal number and must include documentation of the event, communication protocols to partners, and investigation of the incident. The findings from the investigation must be recorded in a report, and any corrective actions must be implemented as quickly as possible.\n- Oversee and advise their supply chain partners to ensure that pertinent security measures are in place, including proper use of high-security seals, from point of origin through to final destination.\n- Document all requirements they impose on their supply chain partners with regard to the application and verification of high-security seals.\n- Conduct audits of high security seals that includes periodic inventory of stored seals, and reconciliation against seal inventory logs and shipping documents. All audits must be documented. As part of the overall seal audit process, dock supervisors and/or warehouse managers must periodically verify seal numbers used on conveyances.\nSpecific seal requirements by line of business\n70. If a PIP-approved carrier in any mode takes possession of a container or trailer that has not been sealed, the onus shifts to the carrier to seal the container/trailer and to record the seal number on the bill of lading.\n71. Highway carriers: Responsible for inspecting the condition of seals and for comparing each seal number against the shipping documentation. If a seal has been broken, highway carriers must report to their dispatcher the name(s) of the person(s) responsible as well as the number of the new seal that is placed on the container/trailer.\nNote: In the highway mode, an empty container/trailer does not require a high-security seal to cross the border into Canada. However, a container/trailer containing dunnage without cargo on board is not considered to be empty and therefore requires a high-security seal.\n72. Rail carriers: Responsible for affixing a high-security seal to all loaded rail cars and intermodal containers that are transported by rail and destined for Canada. Rail cars crossing the border into Canada must comply with seal verification rules and seal anomaly reporting requirements. Rail hopper cars, that load from the top and use gravity to empty the contents, are not suitable for the application of seals. Other types of rail cars unable to accept seals include tank cars, bulk or open top loads, gondola and center beam rail cars, flatbeds.\n73. Marine carriers: Responsible for inspecting seals and documenting their condition before containers are loaded onto a vessel.\nNote: In the marine mode, all containers bound for Canada must be visually inspected and sealed, even when empty.\n74. Air carriers: Responsible for overseeing all cargo loaded on board an aircraft in a manner pursuant to applicable laws and regulations. When an air carrier contracts supply chain partners to control a specific element of the cargo transportation service (such as an airport terminal, a unit load device, the direct handling of cargo containers, or any process subject to seal requirements), the air carrier must work with its supply chain partners to ensure that pertinent security measures are implemented and followed.\n75. Importers and warehouse operators: Must inspect all seals prior to removal and note any discrepancies between the seals and the information listed in the cargo documentation. Any indicators of illicit activity must be reported to the CBSA or an appropriate law enforcement agency.\n76. Exporters and freight forwarders: Responsible for sealing all containers/trailers until the carrier assumes control, and for ensuring that all seal numbers are recorded on the bill of lading.\nSeal exceptions, replacements, and non-compliance\n77. Shipments that are less-than-truck-load ( LTL ) or less-than-container-load ( LCL ) may use high-security padlocks or similar locking devices instead of high-security seals when the pick-up or delivery of local freight involves multiple stops. However, LTL and LCL carriers must (at the very least) use a high security padlock or a similar appropriate locking device when picking up local freight in an international LTL or LCL environment. At the last pickup site prior to crossing the border, the carrier must seal the load with an ISO 17712 compliant high security seal. In such cases, PIP members must implement strict controls to limit access to padlock keys or combinations that can open the padlocks.\nNote: If a consolidation hub is used, the seal number(s) may be recorded on the consolidated lead sheet rather than the individual bills of lading. The seal number(s) should be listed on the documents presented to a BSO.\n78. Some commercial loads and conveyances are not suited to accommodate high-security seals or padlocks (for example, tank trailers, bulk or open-top loads, dump trailers, tractors, open or soft-sided trailers, step decks, flatbeds, livestock trailers, and other types of open trailers or oversize loads for which a seal will not detect access). In such cases, PIP members must demonstrate documented procedures to ensure cargo integrity during transit. For example, cargo access could be detected by using tamper-evident tape or by undertaking more thorough and/or frequent documented inspections. For commercial loads or conveyances not suitable for sealing with a high security seal (that is, flatbeds), PIP Members must have documented procedures in place to ensure the integrity of the cargo while in-transit .\n79. If a seal is removed while en route to Canada, even by government officials, it is the carrier's responsibility to replace the seal and document its particulars, including the new seal number, on all pertinent cargo documentation. If during a CBSA examination a seal is removed to facilitate the inspection, the carrier is not required to reseal if a BSO affixes a CBSA high-security seal. It should be noted that the CBSA is not required to supply such seals and doing so is the discretion of the officer. It is however required that a new high-security seal be applied following examination when the goods are still en route to final destination. In the event that the construction of a conveyance, trailer or container prohibits the application of the CBSA high-security ISO 17712 seal following the CBSA examination, the carrier may apply their own ISO 17712 compliant high-security seal. In such cases, PIP program members must have documented strict controls to limit access to seals in line with the requirements outlined in section 69 of this memorandum. Namely, the rigorous requirements surrounding acquisition, control, tracking and application of said seals.\n80. Depending on the frequency and/or severity of occurrence, non-compliance with PIP program seal requirements may result in:\n- placement on an Action Plan to address security deficiencies\n- suspension or cancellation of program membership; before cancellation, a CBSA officer will conduct a follow-up to give the business an opportunity to rectify the situation\nAdditional Information\n81. To obtain a copy of the TTP User Guide or if your inquiry is related to an ongoing application or revalidation, email ttprograms-programmesndc@cbsa-asfc.gc.ca .", @@ -33199,7 +33199,7 @@ "act_name": "CBSA D-Memoranda", "section": "D23-1-1", "marginal_note": "Appendix A: Letter of authorization", - "part": "", + "part": "Partners in Protection Program", "division": "", "heading": "", "text": "(Sample only)\n[Insert business letter head] Date: [insert information] To: Canada Border Services Agency Subject: Letter of authorization This is to advise you that: Name of representative: [insert information] Address: [insert information] City/province/state: [insert information] Postal/zip-code: [insert information] Is authorized by: Name of business: [insert information] Address: [insert information] City/province/state: [insert information] Postal/zip-code: [insert information] To provide information to the Canada Border Services Agency ( CBSA ) on behalf of the business as required in relation to the Partners in Protection program. [Insert business name] acknowledges that by authorizing the above noted representative, it assumes full liability for all information provided to the CBSA by their representative. This authorization is valid until further notice. Authorized signature: [insert information] Title: [insert information] Telephone number: [insert information]", @@ -33217,7 +33217,7 @@ "act_name": "CBSA D-Memoranda", "section": "D23-1-1", "marginal_note": "Appendix B: Minimum security requirements categories", - "part": "", + "part": "Partners in Protection Program", "division": "", "heading": "", "text": "Corporate security\nRisk assessment and planning Requirements in this category emphasize the need for PIP Members to periodically conduct risk assessments of their supply chain, the factors to consider when developing a risk assessment, and the importance of having a proactive strategy in place to ensure the continuation of secure trade in the event of a crisis, emergency or security situation, and the importance of having documented contingency plans in place. Personnel security A company's workforce is a valuable security asset but can also create considerable risks. Personnel security programs are essential to prevent and mitigate human resource security risks. Requirements and recommendations focus on employee screening, pre-employment verifications and background checks. Security training and education One of the key aspects of an effective security program is education. Making employees aware of security risks and threats, their role in the supply chain and why security measures are in place makes them more likely to adhere to security protocols. Requirements and recommendations associated with security education ensure that employees receive the training required to identify, prevent and respond to security threats and breaches. Cybersecurity In a digital world, cybersecurity is the key to protecting the integrity of an organization's security architecture and safeguarding its data, servers, networks, electronic systems, computers etc. against attack, damage or unauthorized access. Requirements in this category expand on cybersecurity protocols to improve security controls and the management of cybersecurity to better detect cyberattacks and prevent loss of information.\nCargo and conveyance security\nTransportation security Transportation security requirements focus on the integrity of processes related to the transportation, handling, staging, loading and storage of cargo in the supply chain as well as storage and security inspections of conveyances and instruments of international trade ( IIT ) to protect against the introduction of unauthorized material and/or persons. It is critical to prevent, detect and/or deter un-manifested material and/or unauthorized personnel from gaining access to conveyances and ITT and to ensure that inspections include identifying and mitigating any visible pest contamination. Seal security The proper sealing of cargo is an essential element of a secure supply chain and helps assure the security of goods being imported into or exported from Canada. The effectiveness of high security seals is strongly dependent on the proper protocols for using them. Requirements in the seal security category focus on the importance of having documented seal policies and procedures in place that address all aspects of seal security including installation, removal, disposal, storage and training etc. Agricultural security Canada's well-established agriculture and forestry industries are key components of the Canadian economy and of Canada's trade portfolio. The Agricultural and the environment is threatened by the introduction of foreign animal and plant diseases and pests and contaminants such as soil, manure, seeds, straw and plant and animal material which may harbor invasive and destructive pests and diseases. Eliminating pests and contaminants in all conveyances and all types of cargo may decrease cargo holds, delays and commodity returns or treatments. Inspections of cargo, conveyances and IIT must include a check for visible pest contamination. No specialized equipment or expertise is required.\nPhysical security\nAccess controls Access controls prevent unauthorized access to facilities, protect company assets, maintain control of employees and visitors and ensure that only authorized individuals gain the access necessary to undertake their duties. Access controls must include the positive identification of all employees, visitors, and vendors at all points of entry. Physical controls Physical security controls assure the security of facilities by preventing, detecting, and deterring unauthorized personnel from gaining access to facilities. Requirements aligned to physical security include fencing, gates, parking, physical barriers and lighting in addition to technology guidelines that must be followed if utilizing security technology such as intrusion alarms and video camera equipment to monitor facilities.\nSupply chain partner security\nSupply chain partner requirements The supply chain incorporates all aspects of moving material from the vendor through the manufacturing process to the final customer and requires PIP Members to collaborate with a variety of domestic and international supply chain partners. When a company outsources or contracts out elements of its international supply chain, they must follow established risk based processes when selecting, screening and monitoring supply chain partners ( SCP ) to ensure that sound security measures are in place and adhered to. Supply chain partners encompass those involved both directly and indirectly in the movement of international goods and includes freight forwarders, vendors, product suppliers, manufacturers, carriers, customs brokers (who only handle the documents) and others that may not directly handle the cargo, but may have operational control such as Third Party Logistics Providers (3PLs). Any portion of the transport that is subcontracted, must also be considered because greater risk is involved with more layers of indirect parties.", @@ -33235,7 +33235,7 @@ "act_name": "CBSA D-Memoranda", "section": "D23-1-1", "marginal_note": "References", - "part": "", + "part": "Partners in Protection Program", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Act\n- Transportation of Goods Regulations\n- Privacy Act\nSuperseded D memorandum\nD23-1-1 dated January 8, 2026\nIssuing office\nTrusted Trader Programs Unit Trusted Trader Programs Division Commercial Program Directorate Commercial and Trade Branch", @@ -33253,7 +33253,7 @@ "act_name": "CBSA D-Memoranda", "section": "D23-2-1", "marginal_note": "Plain language summary", - "part": "", + "part": "Customs Self-Assessment Program for Carriers", "division": "", "heading": "", "text": "Target audience: Carriers authorized under the Customs Self-Assessment (CSA) Program\nKey content: Reporting and transportation policies and procedures for carriers authorized under the CSA Program; how to apply for authorization under the program; reasons why CBSA could refuse, suspend or cancel authorization\nKeywords: CARM, bar code, carriers, commercial goods, customs self-assessment, CSA, drivers, carriers, memorandum, procedures, program\nOn this page Updates made to this D-memo Definitions Guidelines Appendix A: Scenarios Appendix B: Bar code specifications for non-EDI highway carriers Appendix C: Bar code specifications for EDI highway carriers Appendix D: Changes to the Part 2 application information Appendix E: Link between the cargo report and the highway conveyance report Appendix F: 40-day report Appendix G: Letter of authorization References Contact us Related links", @@ -33271,7 +33271,7 @@ "act_name": "CBSA D-Memoranda", "section": "D23-2-1", "marginal_note": "On this page", - "part": "", + "part": "Customs Self-Assessment Program for Carriers", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines\n- Appendix A: Scenarios\n- Appendix B: Bar code specifications for non-EDI highway carriers\n- Appendix C: Bar code specifications for EDI highway carriers\n- Appendix D: Changes to the Part 2 application information\n- Appendix E: Link between the cargo report and the highway conveyance report\n- Appendix F: 40-day report\n- Appendix G: Letter of authorization\n- References\n- Contact us\n- Related links", @@ -33289,7 +33289,7 @@ "act_name": "CBSA D-Memoranda", "section": "D23-2-1", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Customs Self-Assessment Program for Carriers", "division": "", "heading": "", "text": "The definition section has been reviewed and updated. Updates to the application section have been included to clarify the process. Updates have been made to the suspension, cancellation, appeals and reapplications sections to ensure consistency across all Trusted Trader D-memos.", @@ -33307,7 +33307,7 @@ "act_name": "CBSA D-Memoranda", "section": "D23-2-1", "marginal_note": "Definitions", - "part": "", + "part": "Customs Self-Assessment Program for Carriers", "division": "", "heading": "", "text": "Act Customs Act ACI Advance Commercial Information AIGPDR Accounting for Imported Goods and Payment of Duties Regulations AMPS Administrative Monetary Penalty System Authorized officer A person holding legal signing authority for the company that is applying for authorization under the CSA program. Authorized to deliver The status of a CSA shipment that allows the carrier to deliver the goods directly to the place of business of the importer, owner, or consignee where the importer and carrier are authorized. In highway mode, the driver is registered under CDRP or FAST. The carrier is liable for duties until the importer, owner or consignee receives the goods. Bonded carrier code A unique four-character identifier issued by the CBSA used to identify a specific carrier who has posted a bond and has been authorized to operate as a bonded carrier. Border services officer (BSO) Formerly customs officers, immigration officers, and food inspection officers, BSO is the new term used to designate any and all of these CBSA officers. Business Account Manager (BAM) Person who has full access to all CARM Client Portal functionality for all associated product accounts. Business number (BN) A 15-character alphanumeric identifier assigned by the Canada Revenue Agency to identify a business. The BN consists of a nine-digit registration number and six-character account identifier. For example: 123456789RM0002 - The registration number 123456789 identifies the legal entity and the account identifier RM0002 identifies an importing/exporting division or branch of the legal entity. BN 9 A nine (9)-digit numerical Canadian Revenue Agency ( CRA ) business registration number used to uniquely identify legal entity information of a business when dealing with the federal, provincial, and municipal governments. BN 15 A 15-character alphanumeric identifier assigned by the CRA to identify a business, made up of the 9 digit business number appended by a 6 digit alpha-numerical number used to uniquely identify the business's import/export accounts (for example, 123456789RM0001). CADEX Customs Automated Data Exchange CARM client portal (CCP) Portal that will serve as the primary hub for accounting and revenue management with the CBSA. An online platform that allows TT members to view and transact on their account online. Carrier code A unique four-digit identifier issued by the CBSA to identify a specific carrier. Carrier/transporter A person who, in accordance with the Transportation of Goods Regulations , is authorized to transport goods or to cause goods to be transported. Cargo Control Number ( CCN ) A number assigned to a transport document. It uniquely identifies cargo detailed on a cargo submission. The cargo control number consists of the carrier code followed by a unique reference number assigned by the carrier/representative and cannot contain spaces. The first four characters are the CBSA approved carrier code. Commercial Driver Registration Program (CDRP) A voluntary CBSA program to register commercial truck drivers and allow them to participate in the CSA program. Drivers who program qualifications become registered drivers and receive a photo identification card. Commercial goods Goods imported into Canada for sale or any commercial, industrial, occupational, institutional, or other like use. CSA Customs Self-Assessment CSA carrier A carrier that holds a CSA authorization. CSA clearance A function performed by the CBSA that provides authorization to move inward from the CBSA's control. Under the CSA program, the clearance process occurs at the first point of arrival and provides the carrier with authorization to deliver goods to the place of business of the importer, owner, or consignee before to release. (This is not to be confused with CSA release of the goods that occurs when the goods are delivered.) CSA-eligible goods Eligible goods mean commercial goods that have been shipped directly from the United States or Mexico where those goods do not require, under any Act of Parliament or of the legislature of a province, or any regulation made under such Act, a permit, license or other similar document to be presented to the CBSA at time of report. CSA importer An importer that holds a CSA authorization. CSA release The date on which goods of the authorized importer are physically received on-site, at the place of business of the importer, owner, or consignee, regardless of when the goods are actually received into inventory. CSA shipment of goods Goods that are eligible to enter Canada under a CSA service option, which are imported by an authorized importer and transported into Canada using an authorized carrier. In the case of commercial highway conveyances, the driver is to be registered under the CDRP or FAST. Division A branch of a company that is not separately incorporated. Electronic Commerce Client Requirements Document (ECCRD) Document that provides comprehensive information about business and system requirements of various electronic transactions for multiple import and export programs. Electronic Data Interchange ( EDI ) EDI is the method to electronically transmit import or export data and accounting documents to the CBSA. Free and Secure Trade (FAST) A commercial clearance initiative designed to ensure safety and security while expediting legitimate trade across the Canada-U.S. border. Fleet operator An owner-operator (refer to definition) who owns more than one piece of equipment, which is dedicated to a CSA carrier by a written contractual agreement. FPOA First point of arrival Foreign trade zone ( FTZ ) Secure areas under US Customs and Border Protection ( CBP ) supervision that are generally considered outside CBP territory upon activation. Foreign-trade zone sites are subject to the laws and regulations of the United States as well as those of the states and communities in which they are located. In-bond movement The inland movement of goods that have not yet obtained Customs release. Only a carrier who has posted security with the CBSA may use the in-bond process. Instruments of International Trade (IIT) Empty shipper or importer owned containers and also those registered under Ottawa file or with container bank numbers, which are used to transport commercial goods to and from Canada. For example: shipping tanks, pallets, baskets, bins, boxes, cartons, crates, gaylords, load lock/spacers, racks, trays, totes, or similar goods used to ship goods internationally. Letter of authorization A letter provided by the applicant/member business to the CBSA authorizing a third-party representative to provide information to the CBSA on behalf of the business. The business maintains full liability for all information provided to the CBSA by their representative. LTL Less than Truckload OGD Other government department OIC Order in Council Owner-operator A person who owns and operates transportation equipment, and has a written contract to provide equipment exclusively to a CSA carrier. Pre-arrival review system (PARS) A line release option allowing importers and brokers to present release documents prior to the arrival of a shipment in order to obtain release upon arrival. Participants' requirements document for carriers A chapter of the ECCRD containing information about the required data elements, EDI message maps, and code tables PIL Primary Inspection Line Post-Incident Analysis (PIA) The activities undertaken with a member following a breach of supply chain security. The PIA will investigate the incident, identify any mitigating circumstances, and formulate a strategy for the prevention of future incidents. Primary carrier The CSA-approved carrier who assumes liability for the goods, and maintains liability for duties and taxes until the goods are delivered to the place of business of the importer, owner, or consignee. The primary carrier maintains the audit trail and books and records pertaining to the CSA shipment. Liability for the CSA shipment is controlled by the use of the primary carrier's carrier code at the time of report. Program ID A unique CBSA identifier assigned to TCPs enrolled in certain CBSA programs. For example, TCPs who enrol in the Carrier program will receive a carrier code and TCPs who enrol in the Customs Broker program will receive a license number; both of these are examples of Program IDs generated during program enrolment. Registered driver A driver who has qualified for and received a CDRP or FAST card. Reporting carrier A person involved in an international commercial transportation who reports cargo to the CBSA and/or operates a conveyance used to transport specified goods to or from Canada. RM number The RM is a six (6)-digit program identifier that notes the business is enrolled in a CBSA program (for example, Importer, Carrier, Customs Broker). Formerly used to identify only importers and exporters, the CARM Solution has broadened the use of the RM to be for all CBSA programs. Release on minimum documentation ( RMD ) Allows importers to obtain release of goods by presenting interim documentation. RNS Release Notification System Secondary carrier The CSA-approved carrier who transports the goods into Canada on behalf of the primary CSA carrier. Secondary carriers are required to present both the primary carrier's carrier code and their own carrier code at time of report. Service option (SO) A numeric identification used in the CBSA's system to identify a specific clearance program. Shipment A shipment for which: a carrier is responsible is one that consists of: a specified good or collection of specified goods that is listed in a single bill of lading, waybill or other similar document that is issued by the carrier and that relates to the carriage of those goods a specified good that is an empty cargo container that is not for sale that is transported by the carrier but that is not listed in a bill of lading, waybill or other similar document a freight forwarder is responsible is one that consists of a specified good or collection of specified goods that is listed in a single bill of lading, waybill or other similar document that is issued by the freight forwarder and that relates to the carriage of those goods SO (CSA EDI-LTL) sufferance warehouse (SO Warehouse) A sub-type of the Type S sufferance warehouse, as described in Memorandum D4-1-4: Customs Sufferance Warehouses which is operated by a person or persons for the storage of specific classes of imported goods arriving by any mode of transportation. The SO CSA EDI LTL Sufferance Warehouse is for goods transported by CSA carriers. Technical Commercial Client Unit (TCCU) Unit of the CBSA that provides technical advice and testing to external commercial clients. Terminals and warehouses Locations owned or controlled by the carrier company, where international freight is accessed, deconsolidated or consolidated, stored or transferred. Trade Chain Partner (TCP) An enterprise that is directly involved in the importation or cross-border movement of goods imported or transported by a CSA importer. For CSA carriers, the related TCPs include terminals and warehouses operated by the carrier and owner-operators contracted to the carrier. Transport document number (TDN) A cargo control number assigned by a carrier. United States goods Goods that are imported from the United States, including US FTZs, not having been trans-shipped through the United States from a third country. United States goods may include goods originating in the United States, or goods that have legally entered the commerce of the United States.", @@ -33325,7 +33325,7 @@ "act_name": "CBSA D-Memoranda", "section": "D23-2-1", "marginal_note": "Guidelines", - "part": "", + "part": "Customs Self-Assessment Program for Carriers", "division": "", "heading": "", "text": "1. The Customs Self-Assessment (CSA) is a Canada Border Services Agency (CBSA) program designed to streamline the import process from the time goods are reported to the CBSA, through to the accounting and payment of duties. The CSA program is founded on the pre-approval and authorization of the driver, carrier and importer. The carrier's business systems are used to support the report of goods and the importer's business systems are used to support the self-assessment of trade data, revenue amounts and payment of duties and taxes.\n2. To use Free and Secure Trade (FAST) lanes into Canada, carriers and importers must be authorized under the Partners in Protection (PIP) program or both the CSA and PIP programs. The driver must be registered in either the FAST Commercial Driver Program or Commercial Driver Registration Program (CDRP).\n3. The purpose of this memorandum is to provide information and guidelines about CSA clearance. Information about CSA post-release processes is provided in Memorandum D23-3-1: Customs Self-Assessment Program for Importers .\nGet more information about CBSA's Trusted Trader programs:\n- Free and Secure Trade (FAST)\n- Commercial Driver Registration Program (CDRP)\n- Partners in Protection (PIP)\n4. All legislative references to sections, subsections and paragraphs in this memorandum are from the Customs Act (the Act), unless otherwise stated.\n5. The CSA program is comprised of two components:\n- Accounting, Revenue Reporting, Payment and Adjustment – Importers authorized under the CSA program use the CSA accounting and payment processes for all commercial goods imported, regardless of the clearance process used to report the goods to the CBSA.\n- Clearance (Transportation and Reporting of Goods) – CSA clearance is an optional reporting process available only to members of CSA. To use the CSA clearance, the following conditions must be present: the goods must be eligible goods as defined under section 2 of the Accounting for Imported Goods and Payment of Duties Regulations (AIGPDR) the importer of those goods is an authorized CSA importer the carrier that transports those goods is an authorized CSA carrier when reporting the goods, the operator of the conveyance provides in bar code format the CSA carrier's carrier code as assigned by the Agency and the CSA importer's business number; and in the case of eligible goods transported into Canada by a commercial highway conveyance as defined in section 1 of the Presentation of Persons (2003) Regulations , the driver of the conveyance holds an authorization under those Regulations, either the CDRP or FAST programs\n6. The fundamental features of the CSA program include:\n- the risk assessment and authorization of the importer, carrier and highway driver\n- the reduction of the number of data elements required to effect clearance of CSA-eligible goods\n- the CSA clearance is used to request the \"authority to deliver\" eligible goods directly to the importer, owner or consignee prior to release\n- the carrier maintains liability as per section 20(2.1) of the Act for the duties and taxes applicable to the goods that are authorized for delivery until they are delivered to the place of business of the CSA importer, owner, or consignee\n- the date of release is the date on which the imported goods are received at the place of business of the importer, owner or consignee\n7. General CBSA requirements regarding the transportation and reporting of goods outside the CSA program are described in Memorandum D3-1-1: Policy Respecting the Importation and Transportation of Goods .\n8. All references to sections, subsections, and paragraphs in this memorandum are from the Customs Act unless otherwise stated.\nPrivacy statement\n9. The information collected under the CSA program application and supporting documents is done in accordance with the authority of section 32 of the Customs Act for the purposes of administering or enforcing the CSA Program. The information will be used to determine the eligibility of an applicant and to conduct compliance reviews (for example, to ensure that members continue to adhere to program requirements) and may be disclosed internally for the purposes of investigation and enforcement activities relating to program applicants and members. The information may also be used for statistical purposes and program evaluation. Disclosure of the information collected under the CSA program application and supporting documents is governed by section 107 of the Customs Act .\n10. In addition to the information outlined in the CSA program application and supporting documents, the CBSA may disclose the business name, address, contact information, business number, membership dates, membership status and business identifiers to other programs within the CBSA.\n11. Individuals have the right of access and/or can make corrections to their personal information under the Privacy Act . The information collected is described within Info Source under the CSA program detailed in CBSA Information about Programs and Information Holdings .\nSection 1: CSA authorization\nEligibility criteria\n12. To participate in the CSA program, the carrier must meet all of the following basic eligibility criteria:\n- if the carrier is an individual, the carrier ordinarily resides in Canada or the United States or, if the carrier is a partnership, the carrier has at least one partner who is an individual who ordinarily resides in Canada or the United States\n- if the carrier is a corporation, the carrier has its head office in Canada or the United States or operates a branch office in Canada or the United States\n- the carrier has not contravened program legislation as defined in section 2 of the Canada Border Services Agency Act c.1) the carrier does not have a criminal record\n- the carrier is solvent\n- the carrier has transported commercial goods to or from Canada at least once prior to the 90 days before the day on which the application was received\n- the carrier gives security in accordance with the Transportation of Goods Regulations\n- the carrier's books, records and business processes has the internal controls necessary to permit the Agency to determine if the carrier is in compliance with the Act and its Regulations\n13. The Canadian or American business entity maintains separate books and records in relation to the Canadian or American business operations, and prepares separate financial statements; files Canadian income tax returns; maintains and controls bank accounts in Canada or the US; accounts for the imported goods and is responsible for paying the applicable duties and taxes.\n14. CSA program approval requires carriers to have a unique CBSA carrier code, be authorized to transport goods as a bonded carrier, and have posted security of a minimum of CAN$25,000 before having applied to the program. The carrier is required to maintain the posted security throughout their membership. Where applicable, the legal entity must apply for all divisions at the time of application.\n15. Carriers who do not have bonded status before applying for the CSA program must receive authorization to operate as a bonded carrier before their application will be reviewed. Information on obtaining bonded-carrier status with the CBSA is provided in Memorandum D3-1-1: Policy Respecting the Importation and Transportation of Goods and Memorandum D1-7-1: Posting Security for Transacting Bonded Operations . Visit Customs Self Assessment Program for additional information on the carrier code application process.\n16. To be eligible for CSA a carrier must have transported commercial goods to or from Canada at least once during the 90 days before the day on which the application was received. A non-bonded carrier can also be considered for the 90 day transport criteria and does not exclude the applicant from the CSA program. The carrier must ensure that all non-bonded carrier codes and business names under which they have operated are provided to the CBSA when they apply.\nCARM Client Portal (CCP) registration\n17. Trade Chain Partners ( TCP s) must register in the CCP and enroll in the carrier program. Once complete, they can continue their application to the CSA program. The following section outlines the steps involved in onboarding to the CCP, registering their business, and enrolling into the CSA Carrier sub-program.\n18. To onboard to the CCP, an applicant's Authorized Officer must complete the following processes:\n- Sign in to the portal using either: Option A: Sign-in Partner (A financial institution with which you have set up online credentials) Option B: GCKey (a unique Government of Canada credential you can create)\n- Register for multi factor authentication\n- Create your person profile\n- Complete the first time setup process by choosing either Option A: Register a business Option B: Request access to an employer\n19. Following portal onboarding, all TCPs start registration by following the core registration process. They will have the option to create a new CCP business account or to request access to an existing CCP process.\n- TCP signs into the CCP\n- TCP creates user profile\n- TCP completes delegation of authority process\n- TCP provides BN9, RM and/or program ID (if applicable)\n- TCP completes CCP registration by completing 1 of 5 registration scenarios\n20. Detailed instructions for process scenarios can be found in the \"CARM R2 Playbook – Section 03 Registration.\" The descriptions and process steps for each scenario are explained in Registration Scenarios. At the end of each scenario, all TCPs will obtain, or gain access to, their BN9 and RM (and Program ID, if eligible) and will be enrolled in a CBSA program.\n21. If the TCP is the first user for their business (that is, legal entity) to access the CCP, they must go through the Registration Scenarios process to create an account for their business. The first user is considered the Business Account Manager (BAM), which enables them to manage all business and program information associated with their business account, and perform business operations activities in the CCP. The BAM can delegate access to other users, such as to the business' employees and third parties (for example, trade consultants).\n22. The next user(s) for the business (that is, legal entity) proceed(s) to the Delegation of Authority (DOA) process to request access to the registered business account on the CCP from the BAM and completes the rest of their registration via the DOA process.\n23. TCPs can enrol in the CSA Program by completing the steps outlined below.\nPrerequisites\n- TCP has a CCP user account\n- TCP needs to obtain an RM as part of the Registration process, or wishes to enrol in a new program\n- TCP needs to enrol in a program which is facilitated on the CCP via web form enrolment\nWeb enrolment process\n- Select enrollment option\n- Complete program enrollment web form\n- CBSA officer reviews enrollment web form and will generate and assign an RM and if required, a BN9\n- TCP to post financial security, if applicable\n- CBSA officer to generate program ID, if applicable\n- View program enrollment status\n24. Through CARMs \"Enrol in Program process\", TCPs receive an RM identifying the CBSA program in which they are enrolled. The RM is a 6-digit number (for example, RM0001), which together with the BN9 makes up their BN15. The BN15 identifies that a legal entity (BN9) is enrolled in one or more CBSA programs (RMs). TCPs cannot complete the CARM Registration process, nor obtain a BN9, without enrolling in at least one CBSA program and obtaining an RM identifier.\nCSA carrier application\n25. To enroll in the CSA Program, an application for a CSA authorization is made to the Minister which is comprised of two parts that must be completed by the carrier accurately and completely:\nPart 1: Risk Assessment The carrier provides basic company information, such as its business structure and operations. The CBSA will review this information to assess the risk level of the company. If Part 1 is approved, the carrier can move on to Part 2. Part 2: Books, records and business systems The carrier will be notified via the CCP on the status on their Part 1 application. After Part 1 is approved, the carrier can begin completing Part 2. In this step, the carrier must show that their books, records and business systems have all the right internal controls, processes and audit trails in place. This part is then submitted to the CBSA for review.\nNote: Part 2 may begin before Part 1 is fully completed. Once done, the CBSA will assess the application and contact the carrier to begin the system review for Part 2. Once both parts are completed the CBSA will send a Summary of Program Requirements to sign and return. More details regarding the Summary of Program Requirements can be found in paragraph 50.\n26. Throughout the application process, the CBSA reserves the right to request information in addition to details provided by the carrier in Parts 1 and 2 of the application.\n27. The CBSA will refuse to issue a CSA authorization to any applicant, if it is found that the applicant provided false or misleading information in any part of its application and may assess a penalty of CAD$25,000.\n28. Should the business decide to hire a third party to complete the application, and/or to take part in any other interactions with the CBSA, they must provide the CBSA with a Third Party Authorization letter signed by an authorized officer (refer to \"Definitions\" for details) of the business. The letter of authorization should be printed on the business' letterhead and should follow the suggested format outlined in Appendix G: Letter of authorization . The business maintains full liability for all information provided to the CBSA by their representative.\nPart 1: CSA application\n29. To enroll in the CSA Program and apply for CSA authorization, the carrier selects \"enroll in sub-program .\" This creates an enrollment case for the CBSA to review. The carrier must then download and complete the CSA Trusted Trader Carrier Clearance Benefit Part 1 form. Once complete, the carrier must upload the Part 1 form directly into the CCP. If the Part 1 form is not uploaded and submitted within 30 calendar days of enrolling in the CSA sub-program , the CBSA will close the enrollment case. The carrier can restart the sub-program enrollment process at any time.\nNote: The carrier must first receive approval from the CBSA for Part 1 before submitting Part 2 .\n30. An authorized officer of the business must sign the application form to certify that the information provided is true and complete.\n31. During Part 1 of the application process, the carrier should confirm that their carrier code is correctly registered through the CCP. To participate in the CSA program, it is essential that the legal entity is registered under only one nine-digit BN and divisions or branches of the legal entity involved in the importation of goods are identified with a unique import/export ( RM ) account identifier. Additional information about the BN can be found in departmental Memorandum D17-1-5: Registration, Accounting and Payment for Commercial Goods .\nRisk assessment\n32. Information requested on Part 1 of the CSA application (CSA Trusted Trader Carrier Clearance Benefit Part 1 form) is used by the CBSA to assess the risk of the applicant carrier as a legal entity. This includes all divisions, terminals in Canada, the United States and Mexico, and warehouses that are owned or operated by the entity. Risk assessment focuses on conditions that might influence the illegitimate or unlawful entry of goods into Canada under the CSA program, or that could obstruct CBSA verification and audit activities. These conditions include, but are not limited to: the applicant's enforcement history with the CBSA; criminality; convictions of fraud; the past capability of the business to maintain proper books and records and, to provide accessibility of these records to the CBSA; and the settlement of outstanding debts.\n33. As part of the risk assessment of a client, the CBSA may request a visit to the operations of the business to discuss or observe factors such as:\n- security of the premises;\n- internal controls;\n- company policies such as the code of conduct and hiring practices; and\n- training programs for trans-border drivers and crew.\n34. In cases where there are indications of possible risk within the operations of an applicant, or depending on a carrier's cross-border history, the CBSA may request additional information before final approval of an application.\n35. The time frame for processing, completing and approving the carrier may vary from case to case, for reasons such as:\n- the completeness of the submitted application\n- the complexity of the information submitted\n- the corporate structure of the entity\n- the number of warehouses and terminals operated by the carrier\n- the number of CBSA offices where the carrier has dealt with the CBSA\n- the carrier's delays in submitting the required information or additional information requested/required by the CBSA\nNote: Applicants may contact the Trusted Trader mailbox at ttprograms-programmesndc@cbsa-asfc.gc.ca with any inquiries about the status of their application.\nPart 1: Approval\n36. Carriers who pass the Part 1 application are deemed to be low-risk and are invited to continue to Part 2 of the CSA application process via the CCP. Final approval for participation is obtained only when Part 2 of the application process is completed successfully and the Summary of Program Requirements is signed by the approved carrier and accepted by the CBSA via their account in the CCP.\nPart 1: Denial\n37. Carriers whose Part 1 application is denied will be notified of the reason for the denial via the CCP. A carrier whose Part 1 application has been denied may re-apply once they've met the requirements via the CCP.\nPart 2: CSA application\n38. Carriers who have received an invitation to continue to Part 2 of the CSA application process must complete the CSA Trusted Trader Carrier Clearance Benefit Part 2 form. Once complete, the carrier must upload the Part 2 form directly into the CCP. Information concerning the completion of the form may also be obtained by contacting the Trusted Trader mailbox at ttprograms-programmesndc@cbsa-asfc.gc.ca .\n39. An authorized officer of the business must sign the form and certify that the information provided is true and complete. When completed, the signed application is submitted within the CCP.\n40. The purpose of Part 2 is to ensure that the carrier's business systems and records will provide for complete and accurate reporting of all goods imported into Canada, and the proof of their delivery or alternative discharge. The carrier must demonstrate the audit trails and internal controls related to the transportation of imported goods from the initial order, to the delivery of a shipment and payment of an invoice. In addition, as described in the Transportation of Goods Regulations , eligibility as a CSA carrier is subject to the availability of records to prove disposition of the cargo, in accordance with sections 18 and 20 of the Act.\n41. Details about the specific systems requirements for the CSA program are provided in Part 2 of the application. These requirements include how the carrier's systems will:\n- identify a CSA shipment (goods that are reported under a CSA clearance option for authorization to deliver)\n- identify an authorized CSA importer\n- identify a registered driver\n- have procedures in place to identify shipments of goods authorized for delivery that were not delivered within 40 days, including in-bond goods\n- maintain a current list of owner-operators, terminals and warehouses and\n- identify a CSA customer (importer) in the customer profile section of the system\n42. In Part 2 of the CSA application process, the applicant carrier is required to describe their existing business flow for an international shipment from the time an order is booked to the delivery of the goods, and the final invoicing and receipt of payment for the service. This information should be supplied no later than two months after notification that Part 1 of the client's application has been approved. Failure to submit the Part 2 CSA application within this timeframe may result in a request of resubmission of the Part 1 application. Sample documents related to the carrier's business flow are also requested to support the description, examples of which might include bills of lading, waybills, invoices, customs control documents, equipment lists, equipment usage logs, and dispatch records.\n43. With Part 2, the applicant carrier is also required to provide a list, in either paper or electronic format, of approximately 25 shipments isolating Canada-bound international shipments from all other shipments. Carriers having only a 90-day history will be asked by a CBSA officer to provide a sample listing of Canada-bound international shipments. The following information is required.\n- control number, that is, invoice or PRO number, trip number, order number\n- date of order or pickup and customer-delivery receipt\n- customer consignee or billing name and full address, including country\n- shipper name and full address, including country\n- pickup location – name, city and state\n- delivery location name and address, including country\n44. The carrier will be required to supply an all-inclusive, sequentially numbered listing of Canada-bound, U.S.-bound and domestic shipments for a specified period to ensure system integrity, or provide an alternative audit trail (including manual systems) that meets these requirements and is acceptable to the CBSA. The carrier is required to discuss the need for an alternative audit trail with a CBSA officer who will determine whether it is acceptable to the CBSA.\n45. The specific systems requirements and processes to support the CSA program, described in Part 2 of the application, must be shown to be in place before approval and must be operable before the CSA clearance process can be used. All specific systems requirements must be maintained and updated, as required. An authorized officer of the company must sign the application form, as certification that the information provided is true and complete.\n46. The CSA carrier is required to keep audit trail records, relating to the transportation, report and delivery of goods in hard copy or electronic form for three years, plus the current year. A penalty, which may include removal from the CSA program, may apply for failure to maintain the required audit trails.\n47. It is important to note that acceptance and approval of Part 2 of the application does not:\n- signify certification of the client's business systems by the CBSA or\n- exempt the client from being subject to an Administrative Monetary Penalty (AMP) that might arise, if the CSA or CBSA requirements are not met\n48. Before final CSA authorization of the carrier, the CBSA reserves the right to request information, in addition to the details provided by the carrier in Part 1 and Part 2 of the application.\n49. Carriers who misrepresent the facts or provide false information on the CSA application may be assessed a penalty, denied approval for, and/or removed from the CSA program. For additional information on CSA carrier suspension, removal and cancellation, refer to Section 2: Withdrawal, suspension, cancellation and appeals .\nPart 2: Approval\n50. The final approval for participation in the CSA program is obtained when the Technical Commercial Client Unit (TCCU) bar code testing is successfully completed and all other requirements have been met. A Summary of Program Requirements will be provided to the approved carrier upon completion and approval of Part 2. This summary provides reinforcement of the obligations necessary for successful participation in the CSA Program. The client will provide the CBSA with a signed acknowledgement of receipt of this summary. Once the signed Summary of Program Requirements is received, the client will receive a notification of the approval decision via the CCP. At the same time, the CBSA will activate the carrier's CSA status in the CBSA's system and the carrier will be authorized to use the CSA clearance process.\n51. The CBSA officer will inform carriers who do not meet all the requirements of Part 2 of any recommended changes. If the carrier does not make changes based on these recommendations, the CBSA may ask the applicant to withdraw from the application process or may deny inclusion in the program. This does not preclude the carrier from re-applying, should the circumstances that led to a withdrawal or denial change, thus making it possible for the carrier to be compliant with all the requirements.\nPart 2: Denial\n52. Wherever possible, the CBSA will work with the carrier to assist in meeting the CSA requirements. However, where it is evident that these requirements cannot be met, a decision may be made to deny the application. Carriers who are denied under Part 2 of the application are notified of the decision and of the reasons for the decision through the CCP. A carrier whose Part 2 application has been denied may request a review of the decision by submitting a request via the CCP.\nTransfer of CSA authorization\n53. CSA membership can only be transferred after a comprehensive review by the CBSA. The subsequent decision to approve or deny the request will be made at the exclusive discretion of the Agency. Any decision made is final and not subject to appeal.\n54. CSA applicants or members that have/will undergo corporate amalgamation or acquisition, will need to contact the the Trusted Trader mailbox at ttprograms-programmesndc@cbsa-asfc.gc.ca to have their new corporate structure and program eligibility reviewed in order to be considered for continued participation in the CSA program.\nUpdating carrier information\n55. CSA carriers are required to inform the CBSA of any corporate changes as these may impact their CSA authorization. Details regarding what changes are to be communicated to the CBSA and the timeframe within which they are to be communicated can the AIGPDR.\nParticipants listing\n56. As a service to our clients, the CBSA publishes a list of authorized carriers to the CSA program . The carriers listed have consented to have their business name published as authorized CSA participants. The list may not include all authorized CSA carriers.\nSection 2: Withdrawal, suspension, cancellation and appeals\nWithdrawal\n57. Carriers wishing to withdraw their application or participation from the CSA program may do so at any time. To withdraw their application or participation from the CSA program, carriers will do so via the CCP. The carrier will be required to provide a justification to the CBSA as to why they are disenrolling from the program. The carrier will then be notified via the CCP of the disenrollment from the CSA program.\n58. An application or CSA authorization that has been withdrawn will not be reinstated and a full reapplication will be required in order to be reconsidered for a CSA authorization.\nSuspension\n59. The CBSA may suspend a CSA authorization of a CSA carrier if:\n- the carrier no longer meets the requirements set out in the Transportation of Goods Regulations ;\n- the carrier fails to maintain its books, records and business processes and the internal controls necessary to permit the Agency to determine if the carrier is in compliance with the Act and its Regulations;\n- the carrier fails to maintain its security;\n- the carrier becomes insolvent;\n- the carrier has transported goods into Canada that were released under paragraph 32(2)(b) of the Act that: were not eligible goods, were transported into Canada by a commercial highway conveyance as defined in s. 1 of the Presentation of Persons (2003) Regulations operated by a driver who did not hold an authorization under those Regulations, or were delivered somewhere other than the place of business of the CSA importer, owner or consignee to which delivery was authorized;\n- the carrier has failed to provide the CBSA with a description of any commercial goods that: the carrier transported into Canada; were not released but were authorized for delivery to a place under subsection 19(1) or paragraph 32(2)(b) of the Act; and were not delivered to that place within 40 days after the authorization was given.\n- the carrier has been convicted of an offence under the Act or its regulations.\n- the carrier fails to notify the Minister of any change in the information described in Schedule 3 of the AIGPDR at least 30 days before they occur ; and/or\n- the carrier fails to notify the CBSA immediately of the following information: any changes to the carrier's name or corporate name, as the case may be, residence or business address, as the case may be, solvency or security; any changes to the ownership or organizational structure of the carrier; and the sale of all or part of the carrier's business.\n60. In deciding whether to suspend a CSA authorization, the following factors will be considered:\n- the severity of the breach and whether or not it was rectified soon after it was discovered;\n- the economic impact of the suspension or the cancellation; and\n- the security and safety of Canadians.\n61. Once a decision has been made to suspend a CSA authorization, the carrier will be given notice of the decision and the reasons for decision via the CCP. The suspension is in effect on the date the notification is sent to the carrier.\n62. Suspension of a CSA authorization will result in an interruption of all program-related benefits such as the use of CSA clearance and access to FAST lanes.\n63. The carrier will be given an opportunity to correct the matter that gave rise to the suspension within 30 calendar days after the suspension has taken effect. If it is not possible for the carrier to make the required correction within the 30 day period, the carrier may make a written request within those 30 calendar days for an extension of time, providing a justification for the extension request. In these instances, the CBSA officer may administer an action plan to formally document the matter giving rise to the suspension, recommend a resolution and follow-up until such situations are corrected. After the correction has been made, the carrier's CSA authorization may be reinstated. For additional information regarding action plans, please refer to paragraph 247 to 250.\nCancellation\n64. The CBSA may cancel the CSA authorization of a CSA carrier if:\n- the authorization has been obtained on the basis of false or misleading information;\n- the carrier no longer resides in Canada or the United States;\n- the carrier is a partnership, and none of the partners reside in Canada or the United States;\n- the carrier is a corporation, the carrier no longer has its head office in Canada or the United States or no longer operates a branch office in Canada or the United States;\n- the carrier has contravened program legislation as defined in section 2 of the Canada Border Services Agency Act ;\n- the carrier has a criminal record;\n- the carrier so requests; and/or\n- in the case of a CSA authorization that has been suspended, the carrier has not corrected the matter that gave rise to the suspension within the established timeframes.\n65. In deciding whether to cancel a CSA authorization, the following factors will be considered:\n- the severity of the breach and whether or not it was rectified soon after it was discovered;\n- the economic impact of the suspension or the cancellation; and\n- the security and safety of Canadians.\n66. Once a decision has been made to cancel a CSA authorization, the carrier will be given notice of the decision and the reasons for decision via the CCP. The cancellation is in effect on the date the notification is sent to the carrier.\n67. Cancellation of a CSA authorization will result in a cessation of all CSA program-related benefits including the use of CSA clearance and access to FAST lanes. If the carrier's name appears on the CSA approved carriers list on the CBSA's website, it will be removed.\nAppeals\n68. An applicant that disagrees with a denial or a member that disagrees with a suspension or cancellation decision by the CBSA may submit an appeal through the CCP within 30 calendar days. The carrier may request an extension to the time limit when submitting an appeal, by using the Request for Extension ( RFE ) form in the CCP. In order to be considered, the submissions must:\n- be submitted within 30 calendar days from the effective date of the decision being appealed;\n- clearly state the carrier's business name, mailing address and the reason(s) for appeal; and\n- include any supporting documentation.\n69. The carrier's \"denied,\" \"suspended\" or \"cancelled\" status will remain in effect throughout the duration of the appeal period. No further administration of the carrier's file will occur until a decision has been rendered.\n70. If an appeal to deny, suspend or cancel a CSA authorization is allowed, then the authorization will be reinstated. In the case of a member, the carrier may be placed under suspension for a specified duration pending corrective action. Conversely, if an appeal to deny, suspend or cancel a CSA authorization is not allowed, then the denial, suspension or cancellation of the CSA authorization will remain in effect. For information relating to the effect of a cancellation of a CSA authorization, please refer to paragraph 67.\n71. The CBSA will acknowledge receipt of the appeal within 15 calendar days. Appeal decisions will be communicated within the following 30 calendar days via the CCP.\n72. An appeal may be held in abeyance when the CBSA determines that more information is required to render a decision. The CBSA will notify the member when an appeal is placed in abeyance pending receipt of the required information. The notification will be set via the CCP.\n73. The final appeal decision, which identifies the carrier's potential next steps within the appeal process will be sent to the carrier via the CCP.\nReapplication following denial or cancellation\n74. The CSA program reserves the right to specify reapplication timeframes on a case-by-case basis, and to disallow reapplication indefinitely when merited. Any restrictions on reapplication timeframes will be communicated to the client at the time of denial or cancellation.\nSection 3: Reporting and clearance\nGeneral overview of CSA clearance\n75. The process used for CSA clearance is similar to an in-bond movement, except that the goods may be delivered directly to the importer, owner or consignee. While the obligation to report goods under section 12(1) of the Act is not altered under the CSA program, the related specific reporting requirements are changed to support the streamlined CSA clearance process. Under CSA clearance, commercial goods are reported to the CBSA at the first point of arrival, where they may be \"authorized for delivery\" by the CBSA. The CSA carrier who reports goods to the CBSA for authorization to deliver is liable for payment of duties and taxes, until the goods are delivered to the place of business of the importer, owner or consignee. Intermediary locations, as designated by the CSA importer, constitute a consignee. Release will occur at these locations and the release date will be the date the goods were received at the intermediary location. To remove liability, the reporting carrier must ensure that proof of delivery is obtained and kept on hand for CBSA verification.\n76. A distinctive feature of the CSA program is that cargo documents are not required to clear CSA shipments. However, when requested by a BSO, the reporting CSA carrier must provide satisfactory evidence concerning the discharge of goods imported into Canada. The CSA carrier is required to have the records, systems, audit trails and linkages in place to support the CSA process.\n77. Where commercial goods are reported to the CBSA for authorization to deliver under the CSA clearance process the following conditions apply:\n- The goods must be eligible for CSA clearance;\n- The importer is authorized under CSA;\n- The carrier is authorized under CSA;\n- Where the goods are transported into Canada in highway mode, the driver is authorized under the CDRP or FAST driver registration programs.\n78. Under CSA clearance, the CSA carrier provides the following data elements at the port of entry which are electronically verified by the CBSA at the Primary Inspection Line (PIL):\n- the 15-digit BN/RM of the CSA importer in bar code format;\n- the carrier code of the CSA carrier in bar code format; and\n- the driver's CDRP card or FAST card (for highway mode).\nNote: Where this information is valid, the carrier may be authorized to deliver the CSA shipment. A transaction number is not required.\n79. The intent of CSA clearance is to facilitate the direct delivery of eligible goods to the importer, owner or consignee. The focus is on expedited border reporting and processing at PIL.\n80. Given that interim accounting is not required as a condition for release in the CSA environment, a release package is not required for goods reported under CSA clearance. Nevertheless, the CSA carrier is required to have supporting transportation documents on hand at the time of report. These documents are not required for presentation, unless requested by a BSO to confirm information such as:\n- a general description of the goods;\n- the place of loading;\n- the number of pieces and their weight; or\n- the name and address of the consignee.\n81. Given that some goods may not be eligible for CSA clearance (for example, subject to Other Government Department (OGD) requirements or shipped to Canada from outside the United States or Mexico), the importer is advised to have a process in place to inform the CSA carrier in writing or electronically which goods will be reported under CSA. The option used to report goods to the CBSA affects the related reporting requirements and the liability of the carrier.\n82. Goods that are not eligible for CSA clearance must be reported to the CBSA via eManifest and released via PARS, RMD, etc. or move inland in bond. Refer to Memorandum D3-1-1: Policy respecting the Importation and Transportation of Goods . The requirements for these reporting options are not changed as a result of the importer being authorized under the CSA program, as indicated in Memorandum D17-1-4: Release of Commercial Goods .\n83. The carrier must provide CSA importers, or their designated broker(s), with documentation containing sufficient information to facilitate the importers' accounting obligations to the CBSA. The carrier, at the final destination, must obtain proof of delivery to close the contract to deliver the shipment. Once the carrier has proof of delivery, transfer of liability for duties and taxes is with the importer and/or consignee.\nPlace of shipment\n84. To be eligible for CSA clearance, goods must be shipped directly to Canada from within the U.S. or Mexico as noted on the carrier's through bill of lading. For purposes of determining the eligibility of goods for CSA clearance, the \"United States\" means the 50 states of the United States, the District of Columbia and Puerto Rico.\n85. Goods that enter a US FTZ are also eligible for CSA clearance as long as the goods coming from offshore, have either been stored (in the same condition) or processed in a FTZ. However, goods that simply transit through and are neither held in storage or have further processing are not eligible for CSA clearance.\nAuthorized to deliver\n86. Under CSA clearance, commercial goods are reported to the CBSA at the first point of arrival, where they may be \"authorized for delivery\" by the CBSA. A CSA clearance is not considered a true release but is instead used to request the \"authority to deliver\" eligible commercial goods that are imported by an importer who is authorized under the CSA program. It is derived from the release prior to accounting provision under paragraph 32(2)(b) of the Customs Act :\n- (2) In prescribed circumstances and under prescribed conditions, goods may be released prior to the accounting required under subsection (1) if (b) the goods have been authorized by an officer or by any prescribed means for delivery to, and have been received at, the place of business of the importer, owner or consignee of the goods.\n87. Intermediary locations, as designated by the CBSA importer, constitute a consignee. Release will occur at these locations and the release date will be the date the goods were received at the intermediary location.\nMeaning of CSA \"release\"\n88. In the context of a CSA clearance, under section 2 of the Act \"release\" means:\n\"(b) in respect of goods to which paragraph 32(2)(b) applies, to receive the goods at the place of business of the importer, owner or consignee;\"\nThis applies to eligible goods that are authorized for delivery to, and have been received at, the place of business of the importer, owner or consignee. Thus, release occurs on the date of delivery.\nCarrier liability\n89. Where goods are reported under CSA clearance for authority to deliver, the carrier is liable for duties and taxes until the goods are received at the place of business of the importer, owner or consignee, or otherwise discharged under the provisions of subsection 20(2.1) of the Act. To remove liability, the reporting carrier must ensure that proof of delivery is obtained and kept on hand for CBSA verification.\nAuthorized carrier\n90. To obtain authorization under the CSA program, the carrier must apply to the CBSA, as described in Section 1: CSA authorization of this memorandum. Only authorized carriers may transport eligible goods into Canada and report those goods under a CSA clearance option for authority to deliver before release. In highway mode, the driver must have authorization under a driver registration program such as CDRP or FAST.\n91. There are two situations in which the authorized CSA carrier may use a contracted carrier to transport CSA goods into Canada. These are:\n- a) where the authorized CSA carrier uses an owner-operator under the circumstances described below; or\n- b) where the authorized CSA carrier (referred to as the primary carrier) uses a second authorized CSA carrier (referred to as the secondary carrier) under the circumstances described below\nOwner-operators (highway)\n92. The authorized CSA carrier may use an owner-operator to report goods using CSA clearance. The owner-operator does not need to be an authorized CSA carrier to transport a CSA eligible shipment . As indicated in Memorandum D3-4-2: Highway Pre-Arrival and Reporting Requirements , there is no longer a need for an authorization letter however when requested the onus will be on the driver to prove that they are under exclusive contract with the carrier whose carrier code is presented. Where the authorized CSA carrier uses an owner-operator to transport goods into Canada under CSA clearance, the carrier code of the authorized CSA carrier must be presented to the BSO in bar code format.\n93. Under the CSA program, the definition of owner-operator specifically corresponds to the following description:\nOwner-operator - A person who owns and operates transportation equipment, and has a written contract to provide equipment exclusively to a CSA carrier.\n94. Owner-operators meeting this definition are considered to be an extension of the authorized CSA carrier as shown in the following examples:\n- the contracted equipment may exhibit the logo of the CSA carrier;\n- the contracted equipment is part of the equipment list of the CSA carrier;\n- drivers are trained on and subject to the policies and procedures of the CSA primary carrier; and\n- the CSA primary carrier dispatches, keeps all records and has control over the drivers and dedicated equipment for the duration of the contract.\n95. The authorized CSA highway carrier may use an owner-operator to report goods using CSA clearance when:\n- the owner-operator is operating under a dedicated equipment contract with the authorized carrier;\n- the authorized CSA carrier identifies the owner-operator to the CBSA as part of the carrier's Trade Chain Partner (TCP) profile; and\n- the driver is a registered CDRP or FAST driver.\n96. Upon request of the BSO, the owner-operator must be able to provide proof of the relationship. Owner-Operators should consult Memorandum D3-4-2: Highway Pre-Arrival and Reporting Requirements , in order to determine the requirements for proof of this relationship. The BSO is to scan only the carrier code of the authorized CSA carrier into the CBSA's system.\nSecondary CSA carrier\n97. To report goods under CSA clearance, CSA carriers may authorize only another CSA-authorized carrier to use their carrier code. There is no longer a need for a letter of authorization however the BSO may request proof of the relationship with the primary carrier upon arrival at First Point of Arrival (FPOA). For additional information regarding the existence of a contractual agreement please refer to Memorandum D3-4-2: Highway Pre-Arrival and Reporting Requirements .\nThe following guideline applies to the use of secondary carriers:\nThe carrier code of the CSA carrier who assumes liability for the goods, the primary CSA carrier, is presented in bar code format as the primary carrier code. Regardless of who transports the goods into Canada, the primary carrier maintains liability for duties and taxes until the goods are delivered to the place of business of the importer, owner or consignee. The carrier code of the subcontracted CSA carrier, the secondary CSA carrier, who transports the goods into Canada on behalf of the primary CSA carrier, must also be presented in bar code format as the secondary carrier code.\n98. The primary and secondary carriers must both be CSA-approved for the secondary carrier to report CSA goods on behalf of the primary CSA carrier. If the goods are reported as CSA eligible and the secondary carrier is not an authorized CSA carrier, the primary carrier will be required to use another clearance process.\n99. The BSO should scan both CSA approved carrier bar codes into the CBSA's system. The Secondary Carrier's bar code should be scanned into the CBSA's system in the designated Secondary Carrier field.\n100. Within Canada, the CSA shipment may be transferred to a domestic carrier that is not CSA approved for furtherance to the place of business of the importer, owner or consignee. Given that the inland movement is like an in-bond movement, the primary carrier is responsible for maintaining the books and records for each shipment and remains responsible for the duties and taxes, regardless of the inland transfer to other carriers. Therefore, although the CSA goods are transferred, the reporting CSA carrier is still required to provide ultimate proof of delivery to the importer, owner or consignee when requested by the CBSA.\nCSA-eligible goods\n101. In the interests of health, safety and security, not all goods imported by a CSA importer are entitled to CSA clearance. CSA-eligible goods are defined under section 2 of the AIGPDR as:\n\"…commercial goods that have been shipped directly from the United States or Mexico and for which there is no requirement under any Act of Parliament or of the legislature of a province or any regulation made under such an Act that a permit, license or other similar document be provided to the Agency before the goods are released.\"\n102. CSA importers are responsible for identifying to their shippers and vendors which products are eligible for CSA clearance. CSA importers must also confirm with their CSA carrier which shipments qualify for CSA clearance.\n103. CSA-eligible goods exclude goods that are a prohibited, controlled or regulated import into Canada, in accordance with the provisions of an Act of Parliament or of the legislature of a province, as well as the regulations made in accordance with any Act, that prohibits, controls or regulates their importation, that is, subject to regulation by OGDs.\n104. While most OGD requirements must generally be met before the release of goods, a CSA importer may enter into an agreement with an OGD that allows the importer to provide OGD requirements after importation. Where the CSA importer has made such an agreement, the related goods may qualify for CSA clearance. In exceptional cases, the CSA importer may enter into an agreement with an OGD to waive normal release requirements until after the goods have entered Canada. Such agreements will be flagged in the CBSA's systems and the carrier should have written instructions regarding the eligibility of the goods from the importer.\n105. The goods must also be shipped directly to Canada from within the United States or Mexico as noted on the carrier's bill of lading. Goods that are shipped to Canada through the United States from a third country other than Mexico are not eligible for CSA clearance (that is, in-transit shipments).\n106. Where the CSA carrier reports ineligible goods for clearance under a CSA clearance option, the carrier may be assessed a penalty. In cases where written evidence is found to substantiate that the importer instructed the carrier to report the ineligible goods under a CSA clearance option, the penalty may be assessed against the importer. Separate penalties may apply where a secondary carrier is not an authorized CSA carrier or the driver does not hold CDRP or FAST authorization.\nFAST eligibility\n107. Vehicles carrying qualifying goods can use dedicated FAST lanes and booths when entering Canada at certain highway ports of entry.\n108. Goods that qualify for CSA clearance option, may access the FAST lanes on the conditions that the importer and carrier are both members of the PIP program or the CSA and PIP programs, and that the driver is authorized under the CDRP or FAST driver registration programs.\n109. Goods that do not qualify for CSA clearance option, may still access the FAST lanes on the conditions that the importer and carrier are both members of CSA and/or PIP, the driver is authorized under the CDRP or FAST driver registration programs, and the cargo and conveyance information has been transmitted to the CBSA in advance of arrival.\n110. Goods in the FAST lane not declared under the CSA clearance option are subject to all standard commercial processing and regulations.\n111. CSA or PIP importers are responsible for identifying to their carriers which shipments qualify for FAST lane access. Carriers can also register to receive FAST Lane Eligible ( FLE ) / FAST Lane Ineligible ( FLI ) eManifest pre-arrival notices to be notified of whether or not their shipment meets the conditions of the FAST lane. Refer to Customs Notice 19 to 23 for more information.\nBorder verification\n112. The CBSA reserves the right to examine shipments and conveyances that enter Canada. Occasionally, the CBSA may refer a CSA shipment for verification activities such as:\n- documentation review\n- contraband examination\n- cab check; or\n- random examinations\nDocumentation review\n113. When goods are reported for a CSA clearance option, the report is made at the first port of entry into Canada and requires only the presentation of the driver's CDRP or FAST card, along with specific bar codes identifying the CSA-approved carrier and importer. Although carriers must have the required commercial documents on hand — such as the bill of lading, pro-bill , or shipping manifest — these documents are not presented to the CBSA at the time of report unless specifically requested. Documentation reviews may be conducted by the CBSA before goods are authorized for delivery to verify their eligibility under the CSA program. These reviews aim to confirm that the goods are not prohibited, controlled, or regulated; that they were shipped from the United States or Mexico; that they are being imported by a CSA-approved importer; and that they are destined for an approved consignee location.\n114. To assess risk for admissibility or eligibility for CSA clearance, the following types of information might be requested:\n- a description of the goods\n- the quantity (number, volume, or weight as circumstances dictate)\n- the place where goods were loaded onto the conveyance\n- the name and address of the consignee; and/or\n- the name and address of the shipper/vendor\n115. When the carrier fails to provide the information requested by a BSO to make a determination for admissibility or CSA eligibility, another means of report and release such as eManifest, PARS, RMD, etc. must be completed. The goods will not be permitted to move past FPOA until these requirements have been met.\n116. The following subsections of this memorandum describe the requirements of the CSA clearance options used to report goods for \"authority to deliver\" before release.\neManifest requirements\n117. Shipments that are eligible for CSA clearance are exempt from transmitting the requirements for advance commercial information of cargo and conveyance data. Dependent on mode of transport, authorized CSA carriers may present the required bar codes in paper format at FPOA. However, the conditions as outlined in the Chapter 4: Advance Commercial Information (ACI/eManifest) Electronic Commercial Client Requirements Document (ECCRD) applies to all cargo and conveyance data transmitted electronically. Where there is a mixed load of both exempt and non-exempt cargo, clients will be required to send conveyance data as well as data for non-exempt cargo. The ECCRD is available by contacting the CBSA TTCU at 1-888-957-7224.\nCSA reporting requirements\n118. Goods that enter Canada are reported to the CBSA for authority to deliver. The report may be provided by Electronic Data Interchange (EDI) or paper format. When the report is provided in paper format, the CSA reporting requirements are minimal. Presentation of a cargo control document is not required when goods are reported under CSA clearance.\n119. Under CSA clearance, presentation of the CSA-approved carrier's bar code together with the CSA-approved importer's bar code, either individually or on a lead sheet, represents a written report of CSA goods. Failure to report goods under CSA clearance using the required bar codes may result in a penalty. Appendix B: Bar code specifications for non-EDI highway carriers of this memorandum provides information on the non-EDI bar code CSA specifications and testing requirements. Bar code testing is mandatory in Part 2 of the application process. The bar code specifications for EDI carriers are in Appendix C: Bar code specifications for EDI highway carriers .\nQuick links to reporting types\n- Paper reporting: Highway\n- Electronic transmission: Highway\n- Combined electronic and paper reporting\nPaper reporting: Highway\n120. Goods entering Canada by highway must be reported to the CBSA for authority to deliver at the FPOA. Goods travelling on an air transport document and travelling to Canada by truck (\"flying trucks\"), must meet the same requirements for CSA clearance (CSA importer, CSA carrier, FAST/CDRP driver) at the first point of arrival – CSA clearance cannot be requested inland. A cargo control document is not required however the carrier must always have supporting documentation on board.\nData requirements\n121. Bar codes must be scanned in the formats indicated. For information regarding electronic arrival for highway carriers, please refer to paragraph 157.\nSingle CSA importer: Single CSA shipment\n122. The following mandatory information is required for the Authority to deliver eligible goods under CSA Highway Paper:\nReporting requirements:\n- CSA carrier code bar code\n- CSA importer BN bar code\n- Driver registration card\nSingle CSA importer: Multiple CSA shipments\n123. Where a carrier has more than one shipment aboard a conveyance for the same approved importer, only one bar code is required for that importer's BN. The reporting requirements for goods going to a single importer are the same, whether there is one or multiple CSA shipments in the conveyance for that importer.\nReporting requirements:\n- CSA carrier code bar code\n- CSA importer BN bar code\n- Driver registration card\nMultiple CSA importers: Multiple CSA shipments\n124. Where a CSA carrier has CSA shipments for multiple importers in the same conveyance, a separate BN bar code is required for each CSA importer at the time of report. The carrier bar code and the driver registration card need be presented once only. For example:\nReporting requirements:\n- CSA carrier code bar code\n- CSA importer #1 BN bar code\n- CSA importer #2 BN bar code\n- CSA importer #3 BN bar code\n- Driver registration card\nMixed loads (CSA with non-CSA)\n125. A conveyance that contains goods for CSA clearance may also include goods that are not eligible for CSA clearance. In this case, the fundamental requirements for goods that are reported under CSA clearance – CSA carrier, CSA importer, registered driver – are not waived.\n126. Goods aboard a conveyance that are ineligible for CSA clearance require advanced electronic cargo and conveyance data transmission regardless of the release option (that is, PARS, RMD) being used to clear the goods. Goods being reported in the regular commercial lanes in the case of a mixed load (CSA and non-CSA) have the choice of including the CSA cargo in the advance electronic cargo and conveyance data transmission or only transmitting the advance data for the non-CSA cargo in addition to presenting the three (3) CSA bar codes for the CSA goods. For information regarding the electronic transmission of cargo and conveyance information consult Memorandum D3-4-2 : Highway Pre-arrival and Reporting Requirements .\nUse of a secondary CSA carrier\n127. Where an authorized CSA carrier subcontracts another authorized CSA carrier to report goods under CSA clearance, the carrier code of the secondary CSA carrier is also required in bar code format, in addition to the carrier code of the primary CSA carrier. For additional information regarding secondary carriers, refer to paragraph 97.\nReporting requirements:\n- Reporting requirements:\n- CSA primary carrier code bar code\n- CSA importer BN bar code\n- Driver registration card\n- CSA secondary carrier code bar code\nTracking shipments\n128. Carriers who have Release Notification System (RNS) or eManifest notices capability may trace their shipments transported into Canada, through RNS or eManifest by providing a cargo control number (CCN), which is also referred to as a transport document number (TDN), as a shipment identifier. Where provided, the shipment identifier must be in bar code format and a separate bar code number is required for each shipment for which the carrier requires an RNS or eManifest message. When CSA carriers present a bar code shipment identifier at the time of report, the CSA carrier will receive an authority to deliver message for each shipment reported under CSA clearance.\n129. The number used as a shipment identifier is to be unique for three years, plus the current year, and consist of no more than 25 characters with the first four characters being the carrier code of the authorized CSA carrier. Given that the carrier code of the CSA carrier is included as the first four characters of the bar code of the CCN/TDN, a separate carrier bar code is not required. To receive the RNS or eManifest message authorizing to deliver for individual shipments, the following must be provided in the format noted below:\nReporting requirements:\n- CCN/TDN including CSA carrier code\n- CSA importer BN bar code\n- Driver registration card\n130. Where shipments for more than one CSA importer are reported under CSA clearance, the presentation of CCN/TDN identification numbers should be grouped by CSA importer numbers. The CADEX system produces a Notification of Release Report, using the transaction number as a key field clients need to remember. Therefore the CSA importer will not receive notification of release for CSA shipments, as the key field for identification of the release is the CCN/TDN. The systems that report the CSA shipment status are RNS and eManifest.\n131. Where the CSA carrier chooses to include the CCN/TDN information, a CSA reference may be included in the bar code as a means of distinguishing CSA and non-CSA reports. Where the bars for CSA are included in the bar code, they constitute part of the 25 allowable characters, and the word CSA may also be printed on the bar code. For example:\nXXXXCSA890123456789012345\nCarrier code assigned, CSA reference, remaining carrier CNN/TDN characters\n132. It should be noted that the CSA carrier must not use a PARS bar code for CSA shipments.\nFacilitated clearance at PIL\nService option (SO) code\n133. To facilitate clearance of the CSA shipment in highway mode, the CSA reporting carrier has the option of presenting the CSA service option code, 00497 (five digits with leading zeros required), in bar code format on the lead sheet, as part of the information to be scanned into the CBSA's system at the time of report. Where the CSA carrier does not provide the service option code, a BSO will input the code at PIL. Where the carrier provides the service option, it should be the first bar code presented:\nReporting requirements with SO:\n- Service option bar code (00497)\n- CSA carrier code bar code\n- CSA importer BN bar code\n- Driver registration card\nMeans of presenting bar codes\n134. While not a requirement, it is suggested that the use of a lead sheet with the appropriate bar codes attached will facilitate processing at the PIL. Other means of presenting the bar code information could be by having laminated bar codes or having the bar code information printed on commercial documents carried by the driver. The CSA lead sheet is used to report goods for authority to deliver. Regardless of which option is used, a CSA identifier is to be used.\nPassage history\n135. The CSA clearance process is based on pre-approval of the importer, carrier and driver. The status of each of these participants is captured in the CBSA's system for validation. When a carrier arrives at the border and reports goods for authority to deliver , the CSA clearance process requires that the status of each participant be validated. Upon validation that all three participants are authorized, the goods are authorized for delivery .\n136. In the CSA paper-highway clearance, cargo information is not required or captured. Instead, a passage history is captured for each cross-border report of goods under CSA clearance. This report consists of the carrier code, importer BN, driver registration number, date, time, and CBSA port of entry into Canada.\n137. Given that real-time automated support is required to validate the status of the importer, carrier and driver before goods are authorized for delivery, and to capture the passage history, CSA clearance is not available at CBSA non-terminal offices (NTOs) or inland.\n138. Bar codes must be scanned in the formats indicated under each service option. For information regarding EDI arrival for highway carriers, please refer to paragraph 157.\nPaper reporting: Air, rail, marine\n139. CSA clearance is available for eligible goods when entering Canada by authorized CSA air, rail or marine carriers. The reporting process and requirements for these modes are similar to highway mode. The carrier can obtain \"authority to deliver\" the goods upon presentation of the required bar codes. A cargo control document is not required; however, the carrier must always have supporting documentation on board.\nData requirements\n140. Bar codes must be scanned in the formats indicated. For information regarding electronic arrival for air, rail and marine carriers, please refer to paragraph 178.\nSingle CSA importer: Single CSA shipment\n141. The following mandatory information is required for the authority to deliver for CSA-eligible goods under Service Option (SO) 521, CSA Air, Rail, Marine paper:\nReporting requirements:\n- TDN or CCN including CSA carrier code bar code\n- CSA importer BN bar code\nSingle CSA importer: Multiple CSA shipments\n142. Where a CSA importer has more than one shipment aboard a conveyance for CSA clearance, only one bar code for that importer's BN is required. The reporting requirements for goods going to a single importer are the same, whether there is one or multiple CSA shipments in the conveyance for that importer.\nReporting requirements:\n- TDN or CCN including CSA carrier code bar code\n- CSA importer BN bar code\nMultiple CSA importers: Multiple CSA shipments\n143. Where a CSA carrier has CSA shipments for multiple importers in the same conveyance, a separate BN bar code is required for each CSA importer at the time of report. The carrier bar code need be presented once only. For example:\nReporting requirements:\n- TDN or CCN including CSA carrier code bar code\n- CSA importer #1 bar code\n- CSA importer #2 bar code\n- CSA importer #3 Bar code\n- Each importer will be processed as a separate passage\nMixed loads (CSA with non-CSA – less than container)\n144. A conveyance that contains goods for CSA clearance may also include goods that are not eligible for CSA clearance. In this case, the fundamental requirements for goods that are reported under CSA clearance – CSA carrier, CSA importer – are not waived.\n145. Goods aboard a conveyance that are not eligible for CSA clearance require advanced reporting as per eManifest guidelines and must use an existing means of report and release such as eManifest, PARS, RMD. The goods will not be permitted to move past FPOA until these requirements have been met.\nUse of a secondary carrier\n146. Should the authorized CSA carrier use another CSA carrier to transport goods into Canada using CSA clearance, the bar code carrier code of the secondary carrier is mandatory. In this case, the mandatory bar codes are:\nMinimum reporting requirements:\n- TDN or CCN including carrier code of the primary CSA carrier\n- CSA importer BN bar code\n- Carrier code of secondary CSA carrier\n147. Crew members are subject to the normal reporting requirements of the mode by which they enter Canada. However, crews do not have to be authorized under the FAST driver program or the CDRP as a condition for reporting goods under CSA clearance for authority to deliver unless operating in Highway mode.\nTracking shipments\n148. Carriers who have RNS or eManifest notice capability may trace their shipments transported into Canada by providing a CCN, also referred to as a TDN, as a shipment identifier. Where provided, the shipment identifier must be in bar code format and a separate bar code number is required for each shipment for which the carrier requires an RNS or eManifest message. When CSA carriers present a bar code shipment identifier at the time of report, they will receive an authority to deliver message for each shipment reported under CSA clearance.\n149. The number used as a shipment identifier is to be unique for three years, plus the current year, and consist of no more than 25 characters with the first four characters being the carrier code of the authorized CSA carrier. Given that the carrier code of the CSA carrier is included as the first four characters of the bar code of the CCN/TDN, a separate carrier bar code is not required. To receive the RNS or eManifest notice with the authority to deliver for individual shipments, the following must be provided in the format noted below:\nReporting requirements:\n- CCN/TDN including CSA carrier code\n- CSA importer BN bar code\n150. Where shipments for more than one CSA importer are reported under CSA clearance, the presentation of CCN/TDN identification numbers should be grouped by CSA importer numbers. Given that a transaction number is not captured, the RNS or eManifest notice is not transmitted to CADEX participants. Therefore the CSA importer will not receive notification of release for CSA shipments, as the key field for identification of the release is the CCN/TDN.\nFacilitated clearance at PIL\nMeans of presenting bar codes\n151. To facilitate processing by the CBSA, it is advisable, but not mandatory, to submit the bar code information on a CSA lead sheet. Where the carrier has prepared cargo control documents (CCDs) for CSA shipments aboard the conveyance, the CCDs may also be attached to the bar code information and/or lead sheet. An optional bar code to identify the service option ( 00521 – five digits with leading zeros) may be provided by the carrier to expedite the CSA clearance process.\nReporting requirements with service option:\n- Service option bar code (00521)\n- TDN or CCN including CSA carrier code\n- CSA importer BN bar code\n152. When the bar code information is presented to the CBSA, it is input into the CBSA's system and the BSO will render a decision either to authorize delivery of the goods or to refer the shipment. Where a TDN or CCN is presented and the goods are authorized for delivery, an RNS message will be generated to the carrier. Given that a transaction number is not presented at time of report, the importer will not receive the message via the CADEX Notification of Release Report.\n153. The CSA bar code report, including the three mandatory data elements, is presented to the CBSA at the following places, according to mode:\n- CSA air courier – At destination airport\n- CSA air – At first point of arrival (first airport of landing)\n- CSA rail – At the first CBSA office where rail service is provided, otherwise at first point of arrival\n- CSA marine, for lake and coastal marine traffic - First point of arrival\nExamination of freight\n154. Examination may occur at the border, or inland at the carrier's sufferance warehouse in the case of mixed loads. In all cases, the CBSA determines when an examination is necessary and where it will be conducted.\nPassage history\n155. The CSA clearance process in non-highway modes is based on pre-approval of the importer and carrier. The status of each of these participants is captured in CBSA's system for validation. When a carrier arrives and reports goods for authority to deliver , the CSA clearance process requires the status of each participant to be validated. Upon validation that all participants are authorized, the goods are authorized for delivery .\n156. Given that real-time automated support is required to validate the status of the importer and carrier before goods are authorized for delivery, and to capture passage history, CSA clearance is not available at CBSA NTOs or inland.\nElectronic transmission: Highway\n157. All carriers must transmit in advance electronically cargo and conveyance reports as required in the Transportation of Imported Goods Regulations according to the time frames established by the mode of transport. CSA carriers are exempt from transmitting electronically when all conditions for CSA clearance are fulfilled. Authorized CSA carriers may present the required bar codes dependent on mode of transport in paper format at FPOA.\n158. As with all CSA clearance options, where the conveyance contains goods that are reported to the CBSA for authority to deliver, the carrier and the importer must be authorized CSA clients and the goods must be eligible. However, CSA-approved carriers may also transmit their CSA report electronically to the CBSA for authorization to deliver CSA eligible goods if they choose. Refer to the ECCRDs Chapter 18: Customs Self Assessment (CSA) Carrier and Chapter 7: Advance Commercial Information (ACI) / eManifest Highway Portal for information about the required data elements, message maps and code tables.\n159. The conditions as outlined in the ECCRD apply to all cargo and conveyance data transmitted electronically. Where there is a mixed load of both exempt and non-exempt cargo, clients will be required to send conveyance data as well as data for non-exempt cargo. The ECCRD is available by contacting the CBSA TCCU at 1-888-957-7224 or by email at tccu-ustcc@cbsa-asfc.gc.ca .\n160. Transmission of electronic highway cargo and conveyance reports must be received and processed by the CBSA at least one hour before reaching the FPOA. Electronic highway cargo and conveyance reports may be presented up to 30 days before arrival. However, if the cargo is not used after 30 days, the cargo data must either be resubmitted, or cancelled by the carrier. For additional information please refer to Memorandum D3-4-2 : Highway Pre-arrival and Reporting Requirements .\n161. Highway carriers using EDI to submit reporting information to the CBSA must transmit two interrelated reports:\n- the Highway Cargo Report A8A,\n- the Highway Conveyance Report A9\nCargo report (pre-arrival)\n162. The EDI highway cargo report A8A provides details for each shipment on the conveyance, and consists of information similar to the hard copy Form A8A: Cargo Control Document , with the addition of CSA specific elements such as the BN of the authorized CSA importer. A complete list of data elements required to be transmitted to the CBSA as part of the EDI cargo report can be found chapter 18 of the ECCRD, CSA Participant Requirements Document (PRD) for Carriers message maps.\nConveyance report (pre-arrival)\n163. The conveyance report not only provides details about the conveyance itself but is also used to list all related cargo. Refer to Appendix E: Link between the cargo report and the highway conveyance report for a table demonstrating how the A8A Cargo Reports link to the A9 Highway Conveyance Report .\n164. In the EDI environment, at least one cargo report number must be listed on the related conveyance report. A maximum of 2000 cargo report numbers can be listed on a single conveyance report. If even one cargo report related to the conveyance report contains a discrepancy, the entire conveyance report will be rejected.\nBorder report\n165. When the corresponding cargo and conveyance reports have been transmitted using EDI and accepted by the CBSA, it is mandatory that the driver provide the following information in bar code format at the PIL when the conveyance arrives at the border:\nReporting requirements:\n- Service option 00976\n- Conveyance report number including the carrier code\n- Driver registration card when CSA eligible goods are being reported\n166. The conveyance report number is to be the same as the conveyance number used to identify the EDI conveyance report with the carrier code as the first four characters.\nMixed loads (less than truckload)\n167. An authorized EDI CSA carrier may report all goods aboard a conveyance electronically. Non-CSA goods that are not released at the FPOA may proceed to a licensed special operating (SO) warehouse or another sufferance warehouse pending release. The carrier is not required to have CSA goods aboard the conveyance to benefit from the inland movement to the SO warehouse.\n168. Where a conveyance arrives at the PIL and contains a shipment for which a PARS report is in an invalid status (commonly referred to as \"failed PARS\"), that shipment may, at the carrier's request, be allowed to proceed to the carrier's SO warehouse. Although no further documentation is required, the CBSA must make a manual port code change at the frontier for the conveyance to proceed.\n169. Non-CSA goods not released at the FPOA must be electronically arrived at the SO warehouse. Upon receipt of an RNS message, the goods may be delivered. Should a shipment be referred for examination, the goods must be backhauled to the highway sufferance warehouse or other designated facility. Goods that are authorized for delivery at the frontier CBSA office may be delivered en route to the CSA carrier's SO warehouse.\nUse of a secondary carrier\n170. When primary CSA carriers use a secondary carrier to transport goods on their behalf, the carrier code of the secondary carrier is also required in bar code format. All other rules pertaining to secondary carriers apply. For additional information regarding secondary carriers, refer to paragraph 97.\nFor an overview of EDI scenarios, refer to Appendix A: Scenarios .\nTracking shipments\n171. Carriers who have RNS or eManifest notice capability may trace their shipments transported into Canada, by providing a CCN, which is also referred to as a TDN, as a shipment identifier. Where provided, the shipment identifier must be in bar code format. A separate bar code number is required for each shipment for which the carrier requires an RNS or eManifest message. When CSA carriers present a bar code shipment identifier at the time of report, they will receive an authorized for delivery message for each shipment reported under CSA clearance.\n172. The number used as a shipment identifier is to be unique for three years, plus the current year, and consist of no more than 25 characters with the first four characters being the carrier code of the authorized CSA carrier. Given that the carrier code of the CSA carrier is included as the first four characters of the bar code of the CCN/TDN, a separate carrier bar code is not required. To receive the RNS message authority to deliver for individual shipments, the following must be provided in the format noted below:\nReporting requirements:\n- CCN including CSA carrier code\n- CSA importer BN bar code\n- Driver registration card\n173. Where shipments for more than one CSA importer are reported under CSA clearance, the presentation of CCN/TDN identification numbers should be grouped by CSA importer numbers. Given that a transaction number is not captured, the RNS message is not transmitted to CADEX participants.\nFacilitated clearance at PIL\nMeans of presenting bar codes\n174. It is mandatory to submit the bar code information on a CSA lead sheet. The CSA lead sheet must be approved by a CBSA officer before CSA approval.\nExamination of freight\n175. Examination may occur at the border, or inland at the carrier's sufferance warehouse in the case of mixed loads. In all cases, the CBSA determines when an examination is necessary and where it will be conducted. Carriers may be required to backhaul cargo to a central examination facility.\nPassage history\n176. The CSA clearance process is based on pre-approval of the importer, carrier and driver. The status of each of these participants is captured in CBSA's system for validation. When a carrier arrives at the border and reports goods for authority to deliver , the CSA clearance process requires the status of each participant to be validated. Upon validation that all three participants are authorized, the goods are authorized for delivery .\n177. Given that real-time automated support is required to validate the status of the importer, carrier and driver before goods are authorized for delivery, and to capture passage history, CSA clearance is not available at CBSA NTOs or inland.\nElectronic transmission: Air and marine\n178. CSA-authorized carriers in air and marine modes may use the RNS arrival message both to affect CSA clearance and to \"arrive\" the shipment electronically. In air mode, the transmission of cargo and conveyance reports must be received and processed by the CBSA once the plane is \"wheels up.\" In marine mode, the transmission of cargo and conveyance reports must be received and processed by the CBSA a minimum of 24 hours before reaching the first point of arrival. Cargo and conveyance reports may be presented up to 30 days before arrival. However, if the cargo is not used after 30 days, the cargo data must either be resubmitted or cancelled by the carrier.\n179. The RNS arrival message includes:\n- CSA importer BN\n- CCN (including a CSA carrier code)\n- Release office; and\n- Warehouse office\n180. Periodically, these requests for CSA clearance will be subject to a random documentation review whereby the carrier will be required to provide a copy of the commercial documentation (bill of lading/manifest) to affect clearance. Otherwise, an authority to deliver message will be returned. For example, once an aircraft is \"wheels up,\" the carrier transmits the CSA arrival message. The system processes the request and returns a reject, refer or \" authority to deliver \" message to the participant.\n181. As a transaction number is not transmitted with the request, CADEX participants will not receive electronic notification of goods authorized for delivery. For additional information about the CSA RNS arrival message, refer to the CSA PRD for Carriers, chapter 18 of the ECCRD. The CSA PRD for Carriers is available by contacting the CBSA's TCCU at 1-888-957-7224 .\n182. Details of the EDI 931 arrival message can be found in section 2.8 of the CSA PRD for Carriers, a chapter of the ECCRD.\nElectronic transmission: Rail\n183. Where a rail carrier transports goods reported under CSA clearance into Canada, the goods may be reported using the CSA non-highway paper option. Alternatively, rail carriers may report the goods for automated authority to deliver for CSA clearance by transmitting electronically via eManifest as described in Memorandum D3-6-6: Rail – Pre-arrival and Reporting Requirements . For information about the CSA EDI requirements and message maps, refer to the CSA PRD for Carriers, chapter 18 of the ECCRD including Appendix C: Bar code specifications for EDI carriers, EDI Message Maps and Code Tables. Transmission of the cargo information for CSA goods is the same as for non-CSA goods with the exception of the following two record formats: the addition of code M5 as a qualifier specific to CSA goods that are imported by a CSA-authorized importer; and the addition of the CSA importer's BN where CSA goods are reported 184. Where rail shipments of CSA goods have arrived, the transmitted RNS message is linked to the CCN or TDN of the CSA shipment and will read authority to deliver , when the goods are not referred for examination. Tracking shipments 185. Carriers having RNS capability may trace their shipments transported into Canada, through RNS by providing a CCN, which is also referred to as a TDN, as a shipment identifier. Where provided, the shipment identifier must be in bar code format. A separate bar code number is required for each shipment for which the carrier requires an RNS message. When CSA carriers present a bar code shipment identifier at the time of report, they will receive an authority to deliver message for each shipment reported under CSA clearance. 186. The number used as a shipment identifier is to be unique for three years, and consist of no more than 25 characters with the first four characters being the carrier code of the authorized CSA carrier. Given that the carrier code of the CSA carrier is included as the first four characters of the bar code of the CCN/TDN, a separate carrier bar code is not required. To receive the RNS message authority to deliver for individual shipments, the following must be provided in the format noted below: Reporting requirements: CCN/TDN including CSA carrier code CSA importer BN bar code 187. Where shipments for more than one CSA importer are reported under CSA clearance, the presentation of CCN/TDN identification numbers should be grouped by CSA importer numbers. Facilitated clearance at PIL Examination of freight 188. Examination may occur at the border, or inland at the carrier's sufferance warehouse in the case of mixed loads. In all cases, the CBSA determines when an examination is necessary and where it will be conducted. Passage history 189. The CSA clearance process in non-highway modes is based on pre-approval of the importer and carrier. The status of each of these participants is captured in CBSA's system for validation. When a CSA carrier arrives and reports goods for authority to deliver , the CSA clearance process requires the status of each participant to be validated. Upon validation that all participants are authorized, the goods are authorized for delivery . 190. Given that real-time automated support is required to validate the status of the importer and carrier before goods are authorized to deliver , and to capture passage history, CSA clearance is not available at CBSA NTOs. Combined electronic and paper reporting 191. Carriers may, on occasion, be required to report goods via both paper and electronically. This situation occurs most frequently in highway mode. Highway 192. The driver must present a paper manifest to the CBSA to report cargo in the event that the cargo is not electronically linked to a conveyance. 193. For all paper processes, the driver will make the initial declaration at the PIL, then report inside to the CBSA office and present the lead sheet and the paper release requests. The CBSA will first process the conveyance bar code, then the paper release requests (for example, E29B, OIC, Value Included Entries, and ETA). 194. This manner of reporting must be at the primary office, not at the PIL booth. 195. A mix of non-CSA shipments reported electronically may use the process above in addition to presenting paper lead sheets for CSA. It is at the officer's discretion to process both the electronic shipments and the paper report of CSA shipments at the PIL. Should the BSO determine that the processing of both types of clearances at the PIL would take too long; the driver will be referred to the front counter at the frontier office. Systems outages CBSA unplanned outage 196. The CBSA System Outage Contingency Plan sets out the procedures for importing commercial goods in the event of a full CBSA system outage in all modes. Clients may contact the TCCU at 1-888-957-7224 for additional clarification. Section 4: Transportation of goods 197. To transport goods into Canada that are reported to the CBSA under CSA clearance, the carrier must hold an authorization issued by the CBSA. Details on how to apply for authorization as a CSA carrier are provided in Section 1: CSA authorization of this memorandum. 198. Under the CSA program, the requirement to report goods to the CBSA in accordance with section 12 of the Act remains unchanged. However, the specific reporting requirements are streamlined to support the CSA clearance process. Commercial goods are reported at the first point of arrival in Canada, where they may be \"authorized for delivery\" by the CBSA. Once authorized, goods may proceed directly to the importer's, owner's, or consignee's place of business — including intermediary locations designated by the CSA importer — prior to formal release. Under subsection 2(1) of the Act, \"release\" is defined as the receipt of goods at these locations. The release date is self-assessed and corresponds to the date the goods are received. This date is used to establish accounting and payment periods for all imported goods. The CSA-authorized carrier remains liable for duties and taxes until the goods are received, at which point liability transfers to the importer. The importer must provide Proof of Delivery to the carrier. The CSA Customs Accounting Document (CAD) submission process is then used to account for and assess duties and taxes on these goods. Conditions for authorization to deliver 199. The following conditions must be met for authority to deliver: the driver in the conveyance transporting the goods into Canada is registered to CDRP, or, in the case of a FAST driver, all persons in the vehicle must be registered when using a FAST lane; the carrier transporting the goods into Canada is an authorized CSA carrier; the importer of the goods is an authorized CSA importer; the goods are reported to the CBSA under section 12 of the Act; the goods are eligible for CSA clearance; and the goods must be destined for delivery to a valid CSA consignee, approved by the CSA importer. 200. Where a condition for CSA clearance cannot be met, for example, the importer, carrier or driver is not authorized, or the goods are not eligible, the goods must be reported and released using an existing alternate option such as RMD or the PARS. Authority to deliver 201. The legislative keystone of the CSA program is subsection 32(2)(b) of the Act, which allows for the release of goods before accounting, when those goods have been authorized for delivery to, and have been received at, the place of business of the importer, owner or consignee. 202. The influence of subsections 32(2)(b) and 2(1) of the Act is that the CSA importer is not required to provide accounting or interim accounting for the release of imported goods authorized for delivery. Instead, goods are reported by the carrier using minimal requirements, and release is affected by the receipt of the goods at the place of business of the importer, owner or consignee. 203. Under the CSA program, given that the release of goods does not occur until those goods are received, the carrier is notified at the time of report that the goods are authorized for delivery to the importer, owner or consignee. Subsection 19(1.1) of the Act provides authority for the carrier to deliver goods or cause them to be delivered before release, provided that the goods are authorized for delivery to a place of business of the importer, owner or consignee. 204. The status of a shipment authorized for delivery is like an in-bond movement and the carrier who reports goods, which have not been released, is liable for the payment of duties and taxes. In accordance with subsection 20(2.1) of the Act, the carrier's liability for duties is not removed unless the goods authorized for delivery are: destroyed while being transported received in a CBSA office, bonded warehouse or duty free shop designated as ships' stores by regulations made under paragraph 99(g) of the Customs Tariff, received on board a conveyance of a class prescribed under that paragraph for use on the conveyance in accordance with regulations made under that paragraph exported; or received (released) at the place of business of the importer, owner or consignee 205. In accordance with section 28(1) of the Act, the liability of the CSA carrier for duties on goods transported into Canada under CSA clearance for authority to deliver is not removed by entering the goods into a sufferance warehouse. However, liability for duties and taxes transfers to the sufferance warehouse operator on receipt of the goods: where goods transported by the CSA carrier are not reported under CSA clearance; or where the CSA importer refuses delivery of CSA goods, the carrier may remanifest the goods to qualify under section 20(2) (for example, non-CSA) 206. Information about sufferance warehouses is provided in Memorandum D4-1-4 : Customs Sufferance Warehouses . 207. Further clarification on goods not delivered can be obtained under paragraph 222 of this memorandum. Proof of delivery 208. Given that the receipt of goods authorized for delivery represents the release of those goods, the liability for duties and taxes transfers to the importer when the goods are delivered. The reporting CSA carrier, therefore, is required to obtain and keep proof of delivery to the place of business of the importer, owner or consignee for each shipment for which the carrier has prepared a separate waybill or pro-bill. This requirement applies, regardless of the use of secondary carriers to transport goods internationally or domestically within Canada. Reporting CSA carriers need to ensure that they have a process in place, with applicable audit trails, to prove ultimate delivery. 209. Among the requirements for the carrier reporting goods authorized for delivery is the requirement to keep records relating to proof of delivery to the importer, owner or consignee. The following examples may provide proof of delivery, and can be in hard copy or electronic format: a signed delivery receipt for goods delivered, including an electronic signature; the carrier's receipt of payment for the transportation and delivery of the goods; or third party payments provided there is an audit trail for each specific shipment, showing that the goods were delivered and their transportation paid. 210. In addition to proof of delivery, the carrier who transports goods into Canada is required to keep all records relating to the transportation of the goods, such as bills, accounts and statements, and the description of the goods. The format of the records may be electronic, but must relate back to source documents and be provided, when requested by a CBSA officer, in an accessible and readable copy. 211. The records of a carrier who transports goods into Canada, including goods authorized for delivery, must be kept for three years, plus the current year, beginning on January 1 of the year following the calendar year in which the goods were transported into Canada. For example, if goods are transported into Canada in 2011, then the carrier is to keep the related records until December 31, 2014. For additional information on CSA record-keeping requirements, refer to paragraph 7(2) of the Transportation of Goods Regulations. 212. Carriers may be subject to administrative monetary penalties for failure to retain and/or provide records related to CSA and non-CSA goods. 213. Once commercial goods reported for authority to deliver are delivered to the place of business of the importer, owner or consignee, the CSA-approved importer is required to keep records that relate to the receipt of those goods. Sealing requirements 214. Companies who are sole participants in CBSA's CSA program are not required to seal cargo prior to their arrival at FPOA. However, as indicated in Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods , conveyances and containers that have been authorized to move inland to a sufferance warehouse must be sealed in the following circumstances: Carriers who must meet sealing requirements as participants of the CBSA's PIP program Note: Members of the PIP program have agreed to use high security ISO 17712 seals in their international supply chains. The responsibility for the use of high security seals rests with the PIP approved importer and the PIP approved carrier. More specific information on PIP can be found in Memorandum D23-1-1 : Partners in Protection Program Cargo that is prohibited, controlled or regulated by any Act of Parliament In-transit movements to point of final export Movement of conveyances and containers from the FPOA to a CBSA examination location 215. Bonded carriers and freight forwarders will be allowed to move unsealed cargo between inland sufferance warehouses. 216. This does not negate the industry's obligation to fulfill any legislative or regulatory program requirements of other government departments that pertain to the sealing of conveyances and containers. 217. The CBSA reserves the right to seal any conveyance, container, or compartment at any time. The seal must remain intact until it is removed or authorized for removal by a CBSA officer. 218. It is important to remember that if the carrier is both CSA and PIP approved, the PIP sealing requirements supersede the CSA requirement. Breaking bulk 219. The carrier's terminal may be used for break-bulk (only when a CBSA seal has not been affixed), to allow direct delivery of CSA shipments, as well as released shipments in situations where other goods aboard the conveyance require reporting to the highway sufferance warehouse for CBSA purposes. The goods transported by the authorized carrier do not have to be eligible for CSA clearance. Trade chain partner lists 220. Carriers who apply to and hold authorization under the CSA program are required to maintain and provide, upon request, profile information on specific TCPs to the CBSA for verification purposes, namely: Terminals and warehouses in the United States and Canada that are owned or operated by the carrier and are used for the transfer of international freight; and Owner-operators, under written contract to provide their equipment exclusively to the CSA carrier, who transport CSA shipments into Canada for the CSA carrier 221. Where the CSA carrier fails to keep or provide the CBSA with a list of terminals, warehouses that they own or operate, and authorized owner-operators, a penalty may be assessed. Goods not delivered 222. When goods authorized for delivery or taken in bond are not delivered to the place of business of the importer, owner or consignee within 40 days of the date of report, the CSA carrier is required to provide the CBSA with a report of the goods not delivered. To establish the 40-day time period, the date of report refers to the first date that the goods are reported to the CBSA. For example, the date of report for CSA clearance is the date that the carrier is notified by the CBSA of the authority to deliver. 223. Goods authorized for delivery or taken in bond but not delivered within 40 days must be reported to the Trusted Trader mailbox at ttprograms-programmesndc@cbsa-asfc.gc.ca as soon as the 40 days has elapsed. Failure to provide the CBSA with the report of goods not delivered may result in a penalty. For an example of the information required for the goods not delivered within 40 days, refer to Appendix F: 40-day report . 224. A carrier who reports goods under CSA clearance for authority to deliver is required to keep records relating to goods delivered and goods not delivered to the place of business of the importer, owner or consignee. These record-keeping requirements are, therefore, relevant to information about goods not delivered within 40 days. In addition, carriers need to ensure that their internal systems will identify all goods not delivered within 40 days of the initial report. Goods refused by importer 225. In those instances where the CSA importer refuses delivery of a shipment, the condition for CSA release at the time of receipt at the place of business of the importer, owner or consignee is not met. It is the CSA carrier's responsibility to maintain audit trails, including refused shipments. The CSA carrier maintains liability until the goods are lawfully disposed of, in accordance with section 20(2.1) of the Act. 226. Additional information on the delivery of goods not released can be found in Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods . Registered CDRP or FAST drivers 227. Information about the CDRP and the FAST Commercial Driver Program can be found on the CBSA website. 228. In the case of CDRP, while an authorized driver does not have to operate the vehicle at the time of report, an authorized driver must be in the vehicle and it is his or her registration number that will be captured in CBSA's system to complete passage history information. 229. Any non-registered drivers or passengers onboard will be subject to normal admissibility questioning. This may result in delays and affect the expedited processing time you would usually expect with CSA clearance. The CBSA strongly discourages non-registered individuals from accompanying a registered driver, as this will increase the likelihood of the CSA shipment being referred for examination, thereby slowing down the processing time. 230. In order to use the FAST lane, all occupants in the vehicle must have a valid CDRP or FAST driver registration card. Lost or stolen CDRP or FAST cards 231. Where the driver has forgotten his or her card, the BSO may verify the driver's status in the CBSA's systems. However, the driver will be delayed until the status of his or her authorization is verified. Drivers must report any lost or stolen cards to the CBSA. 232. CDRP and FAST drivers must notify the CBSA immediately if their CDRP or FAST registration card has been lost or stolen by calling 1-800-842-7647. Non-registered driver 233. CSA highway carriers requesting CSA clearance for CSA-eligible goods are required to use a registered CDRP or FAST driver. 234. Situations may arise where a CSA-approved carrier transports CSA-eligible goods across the border, using a driver that is not authorized under the CDRP or FAST programs. CSA clearance should not be used if not all the conditions are met. If one of the requirements is not met, the BSO will advise the driver that the current means of report and release such as eManifest, PARS, RMD, etc. must be completed and will be referred to Primary. The goods will not be permitted to move past FPOA until these requirements have been met. Empty conveyances 235. Authorized CSA carriers are exempt from transmitting pre-arrival empty conveyance data provided that they produce the following documentation to the PIL BSO in Highway mode: A valid FAST or CDRP card for the driver of the commercial vehicle; and A CSA carrier code in bar coded format 236. Since CSA carriers do not require pre-arrival data for empty conveyances; the CBSA will not require a transmission of such in cases where Instruments of International Trade (IIT) is the only cargo on board. To report the IIT on board the conveyance the driver must provide: A verbal declaration stating that an IIT is on board; and A bill of lading that confirms the IIT (upon request) 237. Carriers that are authorized for the PIP program or the CSA and PIP programs may use the FAST lane when a CDRP or FAST driver is hauling an empty conveyance. Should any passengers be on board, they must also be CDRP or FAST approved. For additional information regarding empty conveyances and IIT's please refer to Memorandum D3-1-5: International Commercial Transportation . Section 5: Compliance Obligations 238. CSA participation requires ongoing communication and updates of data between the approved carrier and the assigned CBSA officer. Using the parameters agreed upon by the client and the CBSA officer during Part 2 of the CSA application process, updates of these lists, or nil reports will be supplied to the assigned CBSA officer in the applicable format. The CSA carrier is required to inform the CBSA officer of changes to information provided in the application 30 days before they occur. Refer to Appendix D: Changes to the Part 2 application information for a table of exceptions to the 30-day time frame. The CBSA officer may request that the CSA carrier provide the CBSA officer with an updated version of the Part 2 CSA Carrier Application (listings, flag and screen prints). Should the carrier fail to inform the CBSA officer of any of these changes or fail to provide the information requested by the CBSA officer an action plan may be initiated, the carrier may receive a penalty, or the carrier may be suspended or removed from the program. 239. Approved carriers are required to submit information as described in the section called \"Goods Not Delivered\" of this document, for any shipment not delivered within 40 days of receiving authority to deliver or being in bond. The assigned CBSA officer should be notified in writing immediately. This obligation applies whether the CSA program or any other reporting process was used. Penalties 240. Carriers who do not comply with the requirements of the CSA program may be subject to penalties under the Administrative Monetary Penalty System (AMPS). CSA carriers are not exempt from other non-CSA penalties that may also apply. More information on AMPS is available in Memorandum D22-1-1: Administrative Monetary Penalty System . Post-incident analysis ( PIA ) 241. The CBSA may conduct a PIA following an incident or breach of supply chain security. A letter will be sent to the program member via the CCP when a PIA has been initiated. The letter of notification will state the reason for the PIA and request the member's participation. 242. The purpose of a PIA is to assess compliance with program requirements or obligations under the Act following a security-related incident and to implement any necessary corrective action. A PIA will not be conducted at the request of another program or agency without grounds directly rooted in CSA program policy. The PIA will seek to: identify the source of the incident assess the member's response and cooperation with customs regulations and law enforcement (including self-reporting); and ensure the implementation of corrective measures to prevent future incidents 243. Incidents that require a PIA may be brought to the attention of the CBSA by means of: voluntary disclosure by the business or its authorized representative communications with CBSA operations, including BSOs court decisions or legal publications 244. At the discretion of the CBSA, membership and related benefits, such as access to FAST lanes entering Canada, may be maintained or suspended throughout the duration of a PIA depending on the severity of the incident. 245. The outcome of a PIA may consist of: an action plan to outline corrective measures in response to the incident; and/or suspension or cancellation of program membership If the program member gives an unsatisfactory explanation as to the possible cause(s) of the incident, fails to respond effectively to the incident, and/or is unwilling or unable to participate in a PIA, then program membership may be suspended or cancelled at the discretion of the CBSA. 246. A letter will be sent to the program member via the CCP when a PIA has been concluded. The letter will state the outcome of the PIA and will provide an effective date for the CBSA's decision. A cancellation decision as a result of a PIA is subject to appeal. Action plans 247. An action plan constitutes a mutual agreement between the carrier and the CBSA. Action plans are administered to resolve specific incidents of non-compliance and do not necessarily result in an automatic suspension or cancellation of a CSA authorization. Action Plans are created to formally document identified compliance issue(s), provide a means by which to resolve the issue(s) as well as providing follow-up and support until such situations are corrected. 248. Action plans may be created for issues of non-compliance which fall under either section 10.6(1) (suspension from the program) or 10.6(2) (cancellation/removal from the program) of the AIGPDR. 249. The carrier will be notified when an action plan is required. A reasonable timeframe will be determined by taking into consideration the complexity and specific nature of the issue(s) which gave rise to the action plan. Should the carrier feel they require additional time within which to address or correct the issue(s) they may submit a written request for an extension of time via the CCP. Such requests will be reviewed by the CBSA on a case-by-case basis. 250. Should a carrier feel that an action plan is not warranted, they should contact the issuing officer. It is important to note that an action plan cannot be appealed as it is an interim measure to aid a client with compliance issues. Should a client have questions related to the action plan, they should contact the issuing officer. If a client does not follow through with the required corrective actions their CSA authorization may be suspended or cancelled. Revalidation 251. For a participant to maintain good standing in the CSA carrier program, the participant will be validated regularly. This process will validate that the CSA-approved carrier is fulfilling all CSA obligations (refer to paragraph 238 for detailed information regarding obligations) and determine if an action plan is required. 252. The purpose of the re-validation process is to: conduct a risk assessment verify that all CSA obligations continue to be met examine systems and audit trail capabilities administer an action plan if warranted evaluate any existing action plans if warranted apply any AMPS if non-compliance is identified ensure that the approved CSA client is knowledgeable about the operational requirements of the program ensure that continued participation or removal from the program can be determined ensure that the client remains low risk", @@ -33343,7 +33343,7 @@ "act_name": "CBSA D-Memoranda", "section": "D23-2-1", "marginal_note": "Appendix A: Scenarios", - "part": "", + "part": "Customs Self-Assessment Program for Carriers", "division": "", "heading": "", "text": "Clearance method: CSA clearance\n- Driver is to be registered\n- At PIL: Cargo automatically arrived Goods authorized for delivery or referred for examination\n- Inland: Goods authorized to deliver may be delivered to place of business of the importer, owner or consignee\nClearance method: PARS in good standing with CSA goods on the conveyance (cargo report to and from a frontier office)\n- Driver is to be registered\n- At PIL: Goods in recommend release status are adjusted to released status Conveyance is authorized to move\n- Inland: Carrier arrives the goods at an SO or Sufferance Warehouse Goods in released or authorized to deliver status may be delivered\nClearance method: PARS in good standing with no CSA goods on the conveyance (cargo report to and from a frontier office)\n- Driver is not required to be registered\n- At PIL: Goods in recommend release status are adjusted to released status Conveyance is authorized to move\n- Inland: Carrier arrives the goods at an SO or Sufferance Warehouse Goods in released status may be delivered\nClearance method: Failed PARS, INPARS or in bond with CSA goods on the conveyance (cargo report from frontier to an inland office)\n- Driver is to be registered\n- At PIL: Goods in recommend release status are not automatically arrived or adjusted to released status Conveyance with no frontier examination message attached is authorized to move Destination port will require change from frontier to inland\n- Inland: Conveyance may move to SO (or sufferance warehouse) Carrier may arrive the goods at SO Goods in released status may be delivered Goods not in released status remain at SO pending CBSA release\nClearance method: Failed PARS, INPARS or in bond with no CSA goods on the conveyance (cargo report to and from a frontier office)\n- Driver is not required to be registered to proceed to an SO warehouse\n- At PIL: Goods are not adjusted to released status Conveyance with no frontier examination message attached is authorized to move Destination port will require change from frontier to inland\n- Inland: Conveyance may move to SO (or sufferance warehouse) Carrier may arrive the goods at SO Goods in released status may be delivered Goods not in released status remain at SO pending CBSA release", @@ -33361,7 +33361,7 @@ "act_name": "CBSA D-Memoranda", "section": "D23-2-1", "marginal_note": "Appendix B: Bar code specifications for non-EDI highway carriers", - "part": "", + "part": "Customs Self-Assessment Program for Carriers", "division": "", "heading": "", "text": "The following instructions and guidelines are for highway carriers who do not use Electronic Data Interchange (EDI) to meet the CBSA's clearance requirements. If you are a carrier that uses EDI to meet the CBSA's clearance requirements, please refer to Appendix C: Bar code specifications for EDI carriers .\nCustoms Self-Assessment (CSA) clearance\nThe Customs Self-Assessment (CSA) clearance process is available to CSA-approved importers, CSA-approved carriers and drivers registered with the Commercial Driver Registration Program (CDRP) or the Free and Secure Trade (FAST) Commercial Driver Program.\nMandatory data elements for CSA clearance\nIn order to clear CSA eligible goods using the CSA clearance process, the approved CSA carrier must provide the following three mandatory bar code data elements when the goods arrive:\n- CSA-approved carrier's carrier code\n- CSA-approved importer's business number\n- The registered driver's CDRP or FAST photo-identification card provided by the CBSA\nIn addition to the three mandatory data elements outlined above, if a CSA-approved carrier has sub-contracted the transportation of CSA eligible goods to another CSA-approved carrier, the carrier code, in the bar code format of the secondary carrier, must also be provided when the goods arrive.\nOptional data elements for CSA clearance\nIn addition to the mandatory data elements for CSA clearance, the following bar code data elements may be provided when the goods arrive:\n- CSA service option number\n- Transportation document number\nMandatory data element definitions and use\nCSA-approved carrier's carrier code: This is the unique four-character bond number issued by the CBSA to a carrier. The four-character carrier code may contain both alpha and numeric characters (for example, 9999 or 99AA). It is used to identify a specific carrier as a CSA-approved participant. This is a mandatory data element for CSA clearance. (N.B. If a carrier chooses to use the optional Transport document number (TDN), a separate carrier code bar code is not needed because the TDN includes the CSA-approved carrier's carrier code.)\n9999\nCSA-approved importer's business number: This is a 15-character number issued by the Canada Revenue Agency to an importer. The 15-character number comprises nine numeric characters, the letters RM, and four numeric characters. There are no spaces between the characters (for example, 123456789RM0001). This number is used to identify a specific importer as a CSA-approved participant. This is a mandatory data element for CSA clearance. (N.B. Carriers should contact their CSA-approved importer clients or the logistics company working on behalf of the importer to obtain importer bar codes or obtain the importer's business number so that the carrier can produce the bar codes.)\n123006789RM0001\nSecondary carrier code: This is the unique four-character bond number issued by the CBSA to a carrier. The four-character carrier code may contain both alpha and numeric characters (for example, 9999 or 99AA). It is used to identify a specific carrier as a CSA-approved participant. This is a mandatory data element when primary CSA-approved carriers hire another CSA-approved carrier to transport CSA-eligible goods on their behalf using a letter of authority.\n9988\nOptional data element definitions and use\nCSA service option: This is the five-digit code used by the CBSA to identify the service option being used to clear shipments. With most service options (for example, PARS), the border services officer keys in the service option code upon the arrival of goods. This will continue with the CSA clearance process. However, if a carrier chooses to prepare and present the service option in bar code format for CSA clearance, it may facilitate the clearance of goods. This is an optional data element.\nFor non-EDI carriers using CSA clearance in the highway mode, the CSA service option number is 00497.\n00497\nTransport document number: This is a unique reference number generated by CSA-approved carriers who want to track CSA shipments by distinctly numbering the shipments. This is an option, which is necessary to receive release notification system (RNS) messages for individual shipments. The total number of characters that can be included in the transportation document number is 25 and the first four characters must be the four-character carrier code. No transportation document number can be duplicated for a three-year period. The transportation document number is an optional data element. (N.B. If a CSA-approved carrier chooses to prepare and present a transport document number, a separate carrier code bar code is not required.) 99991234567890 Presentation of the bar code data elements It is the approved CSA carriers' responsibility to present the mandatory bar codes to the CBSA in a valid format when reporting the shipment. The CBSA strongly recommends that carriers produce and use a lead sheet, or control document to present the bar code data elements. Using this lead sheet will make it easier for border services officers to scan the bar code data elements and facilitate the clearance of goods. There is no size specification for the lead sheet. However, the mandatory bar codes being presented must include headings or titles as in the attached samples, and the size specifications of the bar code itself must be followed. The border services officer does not retain the lead sheet. In most cases, it is scanned and returned to the driver. This lead sheet may be laminated. It is recommended that a lead sheet, which is intended for re-use and multiple crossings, be laminated to increase its durability and readability. The optimum presentation format is a lead sheet of document, which contains, in the order described, all the mandatory bar codes, either printed or on labels. If it is not possible for a carrier to use a lead sheet, the data elements may be presented on a shipping document or as a combination of labels in the order described below. Any other method of presenting the bar code data elements must be approved by the CBSA officer before using the CSA clearance process. Regardless of the method used to provide the bar code data elements, the mandatory data elements must be presented, in the following order: CSA-approved carrier's carrier code CSA-approved importer's business number If applicable, the CSA-approved secondary carrier's carrier code If a carrier chooses to provide any or all of the optional data elements, in addition to the mandatory data elements, the information must be presented in the following order: CSA service option number CSA-approved carrier's carrier code (N.B. This is not required if a transport document number is provided, as the transportation document number includes the mandatory CSA approved carrier's carrier code) or transport document number CSA-approved importer's business number If applicable, the CSA-approved secondary carrier's carrier code Please refer to the following examples. Recommended lead sheet: Example 1 CSA lead sheet 00497 CSA service option 9999 CSA-approved carrier's carrier code — include company name 123006789RM0001 CSA-approved Importer's Business Number — include company name 9988 CSA-approved (Secondary) carrier's carrier code — include company name Example 1 outlines all the mandatory and optional bar codes available on a CSA lead sheet except the approved driver registration number, in the correct order, with an example of acceptable headings and descriptions provided next to each bar code, that is: Bar code: 00497; CSA service option Bar code: 9999; CSA-approved carrier's carrier code – include name Bar code: 123006789RM0001; CSA-approved Importer's Business Number – include company name Bar code: 9988; CSA-approved (secondary) carrier's carrier code - include company name These headings or descriptions may appear above or below the bar code, providing that they do not interfere with the bar code spacing specifications, or the human readable format. The driver registration number is printed on the approved driver's CDRP or FAST membership card. Recommended lead sheet: Example 2 CSA lead sheet Approved carrier code — company name 9999 Approved importer number — company name Inc. 123006789RM0001 Example 2 is an abbreviated CSA lead sheet, containing only two of the mandatory data elements, and the acceptable headings for the document and bar codes, that is: Bar code 9999; Approved carrier code – company name Bar code 123006789RM0001; Approved importer number – company name Inc. The third mandatory data element, the driver registration number, is printed on the approved driver's CSA or FAST membership card. Testing of bar codes Sample bar codes must be tested and approved by the CBSA to ensure they meet CBSA readability standards before using the CSA clearance process. It is the responsibility of all CSA participants to submit sample bar codes for each of the data elements, using the proposed method of presentation, whenever possible (for example, lead sheet, laminated lead sheet, shipping document, labels) to the CBSA for testing and approval. Reprints of bar codes previously tested and approved by the CBSA do not need to be resubmitted for approval, unless the process or materials used to produce the bar codes have changed significantly. To obtain CBSA approval, please forward original bar code document samples or bar code labels to your CBSA officer. Bar code instructions Bar code symbologies Either of the following bar code symbologies may be selected: Standard Code 3 of 9, as defined in the AIM (Automatic Identification Manufactures Inc.) document USS-39 (USD-3). Use of the optional Code 3 of 9 modulo 43 checksum is not acceptable. Code 3 of 9 bar code symbols may be printed with either a 2:1 or 3:1 wide to narrow bar width ratio, subject to meeting the requirements outlined in Part 2. Code 128 is defined in AIM document USS-128 (USD-6). A modulo 103 checksum digit is a mandatory part of Code 128. Note: For transport document numbers longer than 18 characters, it may not be possible to use Code 3 of 9. The maximum length of 4.5\"/11.43 cm will be strictly enforced. Width of narrow bar The minimum width of a narrow bar must be 0.023 cm (0.009 inches). The maximum width of a narrow bar is dependent on the bar code symbology selected, as follows: Code 3 of 9 (2:1 ratio) = 0.04 cm (0.016 inches) Code 3 of 9 (3:1 ratio) = 0.03 cm (0.012 inches) Code 128 = 0.04 cm (0.016 inches) Code 128 (double density) = 0.06 cm (0.024 inches) Width of wide bar For Code 3 of 9, a wide bar must be no less than two and no more than three times that of a narrow bar, according to the narrow bar specifications required. For Code 128, there are four different bar widths. These must be one, two, three and four times that of a narrow bar, where the maximum width of the narrow bar is as specified above in Width of Narrow Bar. Length of quiet zones Both the leading and the trailing quiet zones must be a minimum of either 10 times the narrow bar width, or 0.3 cm (0.125 inches), whichever is greater. Longer quiet zones will increase the readability of the code. Bar code symbol height The bar code symbol must be between 0.95 cm (0.375 inches) and 1.60 cm (0.625 inches) in height. Bar code symbol length The bar code symbol, including the leading and trailing quiet zones, as well as the human readability component, must totally reside within an area no greater than 12.7 cm (5 inches) long by 3.8 cm (1.5 inches) high. Human readable format Human readable print numbers must always be below the bar code. The height of the human readable print must be at least 0.25 cm (0.0984 inches). The human readable number must begin on the left side of the bar code directly below the point where the bar code starts. The spacing between the bar code and the human readable format and any subsequent lines must be at least 0.08 cm (0.03 inches). The related carrier, importer and secondary carrier names must be printed for all bar codes being tested. The printing must meet the requirements of the quiet zones and not interfere with the human readable number or code. Print contrast ratio The print contrast ratio (PCR) is the ratio of the difference of reflectivity between the bars and spaces, as follows: PCR = Reflectance of Spaces - Reflectance of Bars Reflectance of Spaces Where reflectance is defined as a percentage figure, the print contrast ratio must be a minimum of 55 percent, with an optimum value of 75 percent. Readability The average first read rate for bar code symbols produced must be 95 percent (that is, only five in 100 will require more than one scan). All bar codes produced through carbons must meet the same readability rate as the original. Lifetime The bar code symbol must be readable for a minimum of eight months with a 95 percent first-read rate. Print type The bar code symbol may be printed with either carbon or non-carbon ink. Label size If labels are used, the label must be a self-adhesive, permanent label and must be smudge-proof.", @@ -33379,7 +33379,7 @@ "act_name": "CBSA D-Memoranda", "section": "D23-2-1", "marginal_note": "Appendix C: Bar code specifications for EDI highway carriers", - "part": "", + "part": "Customs Self-Assessment Program for Carriers", "division": "", "heading": "", "text": "The following instructions and guidelines are for highway carriers who transmit electronically to meet the CBSA's clearance requirements. CSA Carriers utilizing Service Options 00976 and 00984 of the eManifest Message Maps should contact the TCCU to obtain additional information regarding Bar Code specifications. If you are a carrier that does not transmit electronically to meet the CBSA's clearance requirements, please refer to Appendix B: Bar code specifications for non-EDI highway carriers .\nCustoms Self-Assessment (CSA) clearance\nThe Customs Self-Assessment (CSA) clearance process is available to CSA-approved importers, CSA-approved carriers and drivers registered with the Commercial Driver Registration Program (CDRP) or the Free and Secure Trade (FAST) Commercial Driver Program.\nMandatory data elements for electronic transmission and clearance\nIn order to report EDI cargo, the following two mandatory bar code data elements must be provided on a lead sheet when the goods arrive:\n- Service option\n- Conveyance number\nShould there be CSA cargo on board, the registered driver's photo-identification electronic device (CDRP or FAST card), provided by the CBSA, must also be presented at the time of report.\nIn addition to the two mandatory data elements outlined above, if an EDI carrier has sub-contracted the transportation, the other carrier must be a CSA-approved carrier and must present his or her carrier code in bar code format as the secondary carrier.\nOptional data elements for electronic transmission and clearance\nIn addition to the mandatory data elements for EDI clearance, the following bar code data elements may be provided upon arrival of the goods:\nEDI highway service option: This is the five-digit code used by the CBSA to identify the service option being used to report shipments.\n00547\nConveyance report number: This is a unique reference-tracking number, which links either one (1) shipment (full truckload), or all the multiple shipments (less than truckload - LTL), on board one or multiple trailers per entry to Canada. It must begin with the four-digit carrier code of the primary CSA EDI-approved carrier. This number cannot be longer than 25 characters and cannot be duplicated for a three-year period. The CBSA will capture the conveyance number at the border. This number will be linked to all the shipments on board that conveyance in the CBSA's system.\n99995678910111213\nSecondary carrier code: This is the unique four-character bond number issued by the CBSA to a carrier. The four-character carrier code may contain both alpha and numeric characters (for example, 9999 or 99AA). It is used to identify a specific carrier as a CSA-approved participant. The CSA secondary carriers may already have a method for their drivers to report their carrier code. This is a mandatory data element when primary CSA-approved carriers hire another CSA-approved carrier to transport any type of cargo reported by EDI on their behalf using a letter of authority.\n9988\nPresentation of the bar code data elements\nA lead sheet must be used by the EDI carrier to present the bar code data elements. Border services officers will scan the bar codes at the first point of arrival to Canada.\nThe mandatory data elements must be presented, in the following order:\n- EDI highway service option number\n- Approved conveyance number\n- If applicable, the registered driver identification\n- If applicable, the CSA-approved secondary carrier's carrier code\nIf a carrier chooses to provide any or all of the optional data elements, in addition to the mandatory data elements, the information must be presented in the following order:\nOwner-operator's carrier code (must be last bar code presented on the lead sheet)\nRecommended EDI lead sheet\nA flag , such as a separate color sheet for the driver as a reminder to have the CDRP or FAST card ready for presentation when reporting to the CBSA is also recommended.\nEDI lead sheet EDI highway service option 00547 CBSA-approved conveyance number 99995678910111213 Carrier name If applicable: 9988 or 7999 Carrier name CSA-approved (secondary) carrier's or Carrier code\nYour assigned CBSA officer must review and authorize the format of the EDI lead sheet and consist lists before they are used.\nCarrier outages\nDuring carrier outages, some of the cargos or conveyances may not have been sent to the CBSA.\nThe carrier will have the option of either presenting a consist sheet or individual paper cargo control documents. Bar codes representing the cargoes must be the same as those that may have been transmitted to the CBSA and must clearly indicate \" Carrier outage \" at the top of the paper manifest.\nCSA, PARS and RMD releases are to appear in order, as shown below, or a separate \"consist sheet\" for CSA shipments may be used. Planned \"in-bond\" cargo is presented on A8A manifests.\nRecommended consist sheet (Multiple pages are to be presented when required)\nA flag , such as a separate color sheet for the driver as a reminder to bring the CDRP or FAST card when reporting to the CBSA is also recommended.\nEDI–LTL carrier outage Consist sheet Carrier name: Date: Conveyance number: if applicable, bar code format provided on lead sheet Bar codes CBSA Service option 9999123456789221 PARS 9999123456789222 PARS 9999123456789224 PARS 9999123456789225 PARS OGD 9999123456789226 123006789RM0001 CSA\nEDI–LTL carrier outage Consist sheet Carrier name: Date: Conveyance number: if applicable, bar code format provided on lead sheet Carrier bar codes Importer bar codes Service option 99991777588877278 123456789RM0001 CSA 9999177758889225 123001119RM000 CSA 99991777588879995 123456789RM0001 CSA\nTesting of bar codes\nSample bar codes must be tested and approved by the CBSA to ensure they meet CBSA readability standards before using the EDI reporting process.\nIt is the responsibility of all EDI participants to submit sample bar codes for each of the data elements using the proposed method of presentation (for example, lead sheet, shipping document, labels) to the CBSA for testing and approval.\n- 99991777588877278\n- 9999177758889225\n- 9999177758889995\n- 123006789RM0001\nReprints of bar codes previously tested and approved by the CBSA do not need to be resubmitted for approval, unless the process or materials used to produce the bar codes have changed.\nFor testing of bar codes, send a sample to the Technical Commercial Client Unit at:\nTechnical Commercial Client Unit Canada Border Services Agency 355 North River Road, 6th Floor, Tower B Ottawa ON K1A 0L8\nFor more information:\nE-mail: tccu-ustcc@cbsa-asfc.gc.ca\nTelephone:\n1-888-957-7224, Option 1 for EDI transactions / Option 2 for Technical Portal Assistance (calls within Canada and the United States)\n613-946-0762 (overseas callers)\nTo obtain CBSA approval, please forward original bar code document samples or bar code labels to your CBSA officer.\nBar code instructions\nBar code symbologies\nEither of the following bar code symbologies may be selected:\nStandard Code 3 of 9 , as defined in the AIM (Automatic Identification Manufactures Inc.) document USS-39 (USD-3). Use of the optional Code 3 of 9 modulo 43 checksum is not acceptable. Code 3 of 9 bar code symbols may be printed with either a 2:1 or 3:1 wide to narrow bar width ratio, subject to meeting the requirements outlined in Part 2.\nCode 128 is defined in AIM document USS-128 (USD-6). A modulo 103 checksum digit is a mandatory part of Code 128.\nNote: For transport document numbers longer than 18 characters, it may not be possible to use Code 3 of 9. The maximum length of 4.5\"/11.43 cm will be strictly enforced.\nWidth of narrow bar\nThe minimum width of a narrow bar must be 0.023 cm (0.009 inches).\nThe maximum width of a narrow bar depends on the bar code symbology selected, as follows:\n- Code 3 of 9 (2:1 ratio) = 0.04 cm (0.016 inches)\n- Code 3 of 9 (3:1 ratio) = 0.03 cm (0.012 inches)\n- Code 128 = 0.04 cm (0.016 inches)\n- Code 128 (double density) = 0.06 cm (0.024 inches)\nWidth of wide bar\nFor Code 3 of 9, a wide bar must be no less than two and no more than three times that of a narrow bar, according to the narrow bar specifications required.\nFor Code 128, there are four different bar widths. These must be one, two, three and four times that of a narrow bar, where the maximum width of the narrow bar is as specified above in Width of narrow bar .\nLength of quiet zones\nBoth the leading and the trailing quiet zones must be a minimum of either 10 times the narrow bar width or 0.3 cm (0.125 inches), whichever is greater. Longer quiet zones will increase the readability of the code.\nBar code symbol height\nThe bar code symbol must be between 0.95 cm (0.375 inches) and 1.60 cm (0.625 inches) in height.\nBar code symbol length\nThe bar code symbol, including the leading and trailing quiet zones, as well as the human readability component, must totally reside within an area no greater than 12.7 cm (5 inches) long by 3.8 cm (1.5 inches) high.\nHuman readable format\nHuman readable print numbers must always be below the bar code.\nThe height of the human readable print must be at least 0.25 cm (0.0984 inches).\nThe human readable number must begin on the left side of the bar code directly below the point where the bar code starts.\nThe spacing between the bar code and the human readable format and any subsequent lines must be at least 0.08 cm (0.03 inches).\nCarriers must print their carrier name. EDI-approved participants may also print the acronym \"EDI\" or \"EDI-LTL\". The printing must meet the requirements of the quiet zones and not interfere with the human readable number or code.\nThe bar code symbol should read only the digits found in the human readable number and should not read the dash or space.\nPrint contrast ratio\nThe print contrast ratio (PCR) is the difference of reflectivity between the bars and spaces, as follows:\nPCR = Reflectance of Spaces - Reflectance of Bars Reflectance of Spaces\nWhere reflectance is defined as a percentage figure, the print contrast ratio must be a minimum of 55 percent, with an optimum value of 75 percent.\nReadability\nThe average first-read rate for bar code symbols produced must be 95 percent (that is, only five in 100 will require more than one scan). All bar codes produced through carbons must meet the same readability rate as the original.\nLifetime\nThe bar code symbol must be readable for a minimum of eight months with a 95 percent first-read rate.\nPrint type\nThe bar code symbol may be printed with either carbon or non-carbon ink.\nLabels\nIf labels are used, the label must be a self-adhesive, permanent label and must be smudge-proof.", @@ -33397,7 +33397,7 @@ "act_name": "CBSA D-Memoranda", "section": "D23-2-1", "marginal_note": "Appendix D: Changes to the Part 2 application information", - "part": "", + "part": "Customs Self-Assessment Program for Carriers", "division": "", "heading": "", "text": "Type of change Time frame for notification Change in a current business flow 30 days before Change in carrier code 30 days before Change in audit trails 30 days before Change in service providers 30 days before Change in types of service provided 30 days before Change of address 30 days before Change of contact name, telephone, etc. 30 days before Changes in BN or RM 30 days before New business flows 30 days before Withdrawal from CSA program 30 days before Bankruptcy or receivership as soon as change is public Change of name as soon as change is public Change of ownership as soon as change is public Corporate re-organization as soon as change is public Mergers and acquisitions as soon as change is public New division as soon as change is public Sale of facilities, divisions or part of the business as soon as change is public Trade chain partners, non-EDI clients monthly or quarterly, as agreed upon with CBSA officer Trade chain partners, EDI clients before use of owner operator or terminal/warehouse Errors, systems, problems, non-compliance etc. upon discovery", @@ -33415,7 +33415,7 @@ "act_name": "CBSA D-Memoranda", "section": "D23-2-1", "marginal_note": "Appendix E: Link between the cargo report and the highway conveyance report", - "part": "", + "part": "Customs Self-Assessment Program for Carriers", "division": "", "heading": "", "text": "Table 1: Highway conveyance report Individual cargo reports (Highway conveyance report) Summarized on conveyance report with the conveyance report number 00984 00976 CCN/TDN CCN/TDN CCN/TDN Conveyance report", @@ -33433,7 +33433,7 @@ "act_name": "CBSA D-Memoranda", "section": "D23-2-1", "marginal_note": "Appendix F: 40-day report", - "part": "", + "part": "Customs Self-Assessment Program for Carriers", "division": "", "heading": "", "text": "- Reporting carrier name:\n- Contact name: (of who is providing the report)\n- Phone number: (of who is providing the report)\n- Date of report:\nTable 2: 40 day report Originating date Importer name or business number Cargo control number Unit number Location of goods Shipper/consignee Date goods entered Canada To complete Not required if CSA Trailer or container number in which cargo entered Canada City/Prov/Yard where goods are located To complete", @@ -33451,7 +33451,7 @@ "act_name": "CBSA D-Memoranda", "section": "D23-2-1", "marginal_note": "Appendix G: Letter of authorization", - "part": "", + "part": "Customs Self-Assessment Program for Carriers", "division": "", "heading": "", "text": "(Sample only)\n[Insert business letter head] Date: [insert information] To: Canada Border Services Agency Subject: Letter of authorization This is to advise you that: Name of representative: [insert information] Address: [insert information] City/province/state: [insert information] Postal/zip-code: [insert information] Is authorized by: Name of business: [insert information] Address: [insert information] City/province/state: [insert information] Postal/zip-code: [insert information] To provide information to the Canada Border Services Agency ( CBSA ) on behalf of the business as required in relation to the Partners in Protection program. [Insert business name] acknowledges that by authorizing the above noted representative, it assumes full liability for all information provided to the CBSA by their representative. This authorization is valid until further notice. Authorized signature: [insert information] Title: [insert information] Telephone number: [insert information]", @@ -33469,7 +33469,7 @@ "act_name": "CBSA D-Memoranda", "section": "D23-2-1", "marginal_note": "References", - "part": "", + "part": "Customs Self-Assessment Program for Carriers", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable legislation\n- Accounting for Imported Goods and Payment of Duties Regulations\n- Canada Border Services Agency Act\n- Customs Act\n- Presentation of Persons (2003) Regulations\n- Privacy Act\n- Transportation of Goods Regulations\nRelated D memoranda\n- Memorandum D1-7-1: Posting Security for Transacting Bonded Operations\n- Memorandum D3-1-1: Policy Respecting the Importation and Transportation of Goods\n- Memorandum D3-1-5: International Commercial Transportation\n- Memorandum D3-4-2: Highway Pre-Arrival and Reporting Requirements\n- Memorandum D3-6-6: Rail Pre-arrival and Reporting Requirements\n- Memorandum D4-1-4: Customs Sufferance Warehouses\n- Memorandum D17-1-4: Release of Commercial Goods\n- Memorandum D17-1-5: Registration, Accounting and Payment for Commercial Goods\n- Memorandum D22-1-1: Administrative Monetary Penalty System\n- Memorandum D23-1-1: Partners in Protection Program\n- Memorandum D23-3-1: Customs Self-Assessment Program for Importers\nSuperseded D memorandum\nD23-2-1 dated January 31, 2025\nIssuing office\nTrusted Trader Programs Unit Trusted Trader Programs Division Commercial Program Directorate Commercial and Trade Branch", @@ -33487,7 +33487,7 @@ "act_name": "CBSA D-Memoranda", "section": "D23-3-1", "marginal_note": "Plain language summary", - "part": "", + "part": "Customs Self-Assessment Program for Importers", "division": "", "heading": "", "text": "Target audience: Importers of commercial goods\nKey content: How to apply to and participate in the Canada Border Services Agency's Customs Self-Assessment Program\nKey words: CARM, accounting, commercial goods, importer, payment, program, revenue\nOn this page Updates made to this D-memo Definitions and acronyms Guidelines Section 1: CSA authorization Section 2: Withdrawal, suspension, cancellation and appeals Section 3: CSA clearance Section 4: Accounting Section 5: Revenue reporting Section 6: General process, corrections and adjustments Section 7: Compliance Appendix A: Load specifications for vendors and consignees Appendix B: transition Appendix C: CSA accounting options Appendix D: Letter of authorization References Contact us Related links", @@ -33505,7 +33505,7 @@ "act_name": "CBSA D-Memoranda", "section": "D23-3-1", "marginal_note": "On this page", - "part": "", + "part": "Customs Self-Assessment Program for Importers", "division": "", "heading": "", "text": "- Updates made to this D-memo\n- Definitions and acronyms\n- Guidelines Section 1: CSA authorization Section 2: Withdrawal, suspension, cancellation and appeals Section 3: CSA clearance Section 4: Accounting Section 5: Revenue reporting Section 6: General process, corrections and adjustments Section 7: Compliance\n- Appendix A: Load specifications for vendors and consignees\n- Appendix B: transition\n- Appendix C: CSA accounting options\n- Appendix D: Letter of authorization\n- References\n- Contact us\n- Related links", @@ -33523,7 +33523,7 @@ "act_name": "CBSA D-Memoranda", "section": "D23-3-1", "marginal_note": "Updates made to this D-memo", - "part": "", + "part": "Customs Self-Assessment Program for Importers", "division": "", "heading": "", "text": "The definition section has been reviewed and updated. Updates to the application section have been included to clarify the process. Updates have been made to the suspension, cancellation, appeals and reapplications sections to ensure consistency across all Trusted Trader D-memos . The summary drawback section has been removed with the updates made to CARM.", @@ -33541,7 +33541,7 @@ "act_name": "CBSA D-Memoranda", "section": "D23-3-1", "marginal_note": "Definitions and acronyms", - "part": "", + "part": "Customs Self-Assessment Program for Importers", "division": "", "heading": "", "text": "Account Security The pre-authorized amount of money or bond posted in accordance with Memorandum D1-7-1, Posting Security for Transacting Bonded Operations to secure the duties and taxes debt on imported goods. Account Security Number The account security number ( ASEC ) is a 5-digit number assigned by the CBSA to an importer or licensed customs broker who has posted security with the CBSA number. Accounting Trigger A process initiated from within the CSA importer's business systems that notifies them that there are imported goods for which customs accounting is required. The accounting trigger replaces the notification process that occurs when goods are released by the CBSA. ACROSS Accelerated Commercial Release Operations Support System Act Customs Act Authorized Officer A person holding legal signing authority for the company that is applying for authorization under the CSA program. AIGPDR Accounting for Importer Goods and Payment of Duties Regulations Administrative Monetary Penalty System ( AMPS ) A system whereby the CBSA issues monetary penalties to commercial clients for violating the Canada Border Services Agency's (CBSA) trade and border legislation. The purpose of AMPS is to provide the CBSA with a means to deter non-compliance by its clients and create a level playing field for all Canadian businesses. Authorized to Deliver The status of a CSA shipment that allows the carrier to deliver the goods directly to the place of business of the importer, owner, or consignee where the importer and carrier are authorized. In highway mode, the driver is registered under Commercial Driver Registration Program ( CDRP ) or FAST . The carrier is liable for duties until the importer, owner or consignee receives the goods. Billing cycle Information regarding the timelines for billing, accounting, and payments for clients and transactions with deferred payment privileges (that is, Release Prior to Payment ( RPP )). Border Services Officer ( BSO ) Formerly, Customs Officers, Immigration Officers, and Food Inspection Officers, BSO is the new term used to designate any and all of these CBSA officers. Business Day Any day during which the customs office is open and accepts delivery or removal of commercial goods. Business Number ( BN 9) A 9-digit numerical Canada Revenue Agency ( CRA ) business registration number used to uniquely identify legal entity information of a business. A BN9 is received when they are incorporated federally, registered or incorporated provincially, or enrolled in federal or provincial programs (for example, GST, HST, or EHT). Business Number ( BN 15) A 15-character alphanumeric identifier assigned by the Canada Revenue Agency to identify a business, made up of the 9-digit business number appended and delineated by a RM followed by a 6-digit alpha-numerical number used to uniquely identify the business's import/export accounts (for example, 123456789RM0001). Formerly used to identify only importers and exporters, the CARM Solution has broadened the use of the RM to be for all CBSA programs. Commercial Accounting Declaration (CAD) Serves as the digital document to account for imported goods into Canada , replacing Canada Customs Coding Form (B3) and Canada Customs – Adjustment Request (B2). Commercial Accounting Declaration for Trusted Traders (TT-Type CAD) This type has been specifically designed for CSA Importers, and is the primary CAD type to be used by CSA importers. CARM Client Portal ( CCP ) Portal that will serve as the primary hub for accounting and revenue management with the CBSA. Online platform that allows TT member to view and transact on their account online. Carrier Code A unique 4-digit identifier issued by the CBSA to identify a specific carrier. Carrier/Transporter A person who, in accordance with the Transportation of Goods Regulation , is authorized to transport goods or to cause goods to be transported. Cargo Control Number ( CCN ) A number assigned to a transport document. It uniquely identifies cargo detailed on a cargo submission. The cargo control number consists of the carrier code followed by a unique reference number assigned by the carrier/representative and cannot contain spaces. The first four characters are the CBSA approved carrier code. Clearance A function performed by the CBSA that provides authorization to move inward or outward from the CBSA's control. Under the CSA program, the clearance process occurs at the first point of arrival and provides the carrier with authorization to deliver the shipment. It is different from the release of the goods that occurs when the goods are delivered. Commercial Driver Registration Program ( CDRP ) A voluntary CBSA program to register commercial truck drivers and allow them to participate in the CSA program. Drivers that meet the qualifications of the program become registered drivers and receive a photo identification card. Commercial Goods Goods imported into Canada for sale or for any commercial, industrial, occupational, institutional or other like use. Control Port A valid CBSA port number selected by the CSA importer for CSA processing. CSA Customs Self-Assessment CSA Clearance Goods that are eligible to enter Canada under a CSA service option, which are imported by an authorized importer and transported into Canada using an authorized carrier. In the case of commercial highway conveyances, the driver is to be registered under the CDRP or FAST . CSA Carrier A carrier that holds a CSA authorization. CSA-Eligible Goods Eligible goods mean commercial goods that have been shipped directly from the United States or Mexico, where those goods do not require, under any Act of Parliament or of the legislature of a province, a permit, license or other similar document to be presented to the CBSA at the time of report. CSA Importer An importer that holds a CSA authorization. CSA Release The date on which goods of the authorized importer are physically received on site, at the place of business of the importer, owner or consignee, regardless of when the goods are actually received into inventory. CUSMA Canada United States Mexico Free Trade Agreement Customs broker summary statement ( CBSS ) Contains all the same information as an SOA but tailored to customs brokers and shows all transactions filed by them during the relevant billing period. CBSSs are delivered on the 25th day of each month via EDI (where applicable) and the CCP . Date of Decision For automated self-adjustments, the decision date is the date on which CARM accepts the transmission of an error-free CAD-subsequent versions that would replace the original CAD declaration. Date of Release The date the goods are received at the place of business of the CSA importer, owner or consignee, regardless of when the goods are actually received into inventory; or the date goods were released by the CBSA. Daily Notice ( DN ) A report for brokers and importers using release prior to payment privilege to import goods into Canada. This report contains accounting transactions for debits, credits and payments per importer. The DN is a reflection of all transactions posted on a specific date. DNs are delivered daily and only via EDI. For non-EDI trade chain partners ( TCP s), all information found on the DN can also be accessed in real time via the transaction history on the CCP . Division A branch of a company that is not separately incorporated. Electronic Commerce Client Requirements Document ( ECCRD ) Document that provides comprehensive information about business and system requirements of various electronic transactions for multiple import and export programs. Electronic Data Interchange (EDI) EDI is the method to electronically transmit import or export data and accounting documents to the CBSA. Free and Secure Trade ( FAST ) A commercial clearance initiative designed to ensure safety and security while expediting legitimate trade across the Canada-U.S. border. Financial Institution A financial institution can be; a bank; a credit union; a corporation authorized by an act of Parliament or of the legislature of a province to carry on the business of offering its services as a trustee to the public; or a corporation authorized by an act of Parliament or of the legislature of a province to accept deposits from the public and that carries on the business of lending money on the security of real property or of investing in mortgages or hypothecs on real property. Foreign-trade zones ( FTZ ) Secure areas under U.S. Customs and Border Protection (CBP) supervision that are generally considered outside CBP territory upon activation. Foreign-trade zone sites are subject to the laws and regulations of the United States as well as those of the states and communities in which they are located. The usual formal CBP entry procedures and payments of duties are not required on the foreign merchandise unless and until it enters CBP territory for domestic consumption, at which point the importer generally has the choice of paying duties at the rate of either the original foreign materials or the finished product. Domestic goods moved into the zone for export may be considered exported upon admission to the zone for purposes of excise tax rebates and drawback. GST Goods and Services Tax Harmonized System ( HS ) The Harmonized Commodity Description and coding system of tariff classification for imported goods. HVS High Value Shipment. Commercial goods with a value for duty exceeding CAD$3,300. In-bond movement The inland movement of goods that have not yet obtained Customs release. Only a carrier who has posted security with the CBSA may use the in-bond process. LTL Less than Truckload Low value shipment ( LVS ) Commercial goods with a value for duty of CAD$3,300 or less OGD Other Government Department Owner-operator A person who owns and operates transportation equipment, and has a written contract to provide equipment exclusively to a CSA carrier. Person Includes a partnership, an unincorporated association, a corporation, a cooperative society or a cooperative organization, the successors of a partnership, of an association, of a corporation, of a society or of an organization and the heirs, executors, liquidators of the succession, administrators or other legal representatives of a person. Post-incident analysis ( PIA ) The activities undertaken with a member following a breach of supply chain security. The PIA will investigate the incident, identify any mitigating circumstances, and formulate a strategy for the prevention of future incidents. Release on Minimum Documentation ( RMD ) Allows importers to obtain release of goods by presenting interim documentation. Service option ( SO ) A numeric identification used in ACROSS to identify a specific clearance program. Shipment A shipment for which: a carrier is responsible is one that consists of: a specified good or collection of specified goods that is listed in a single bill of lading, waybill or other similar document that is issued by the carrier and that relates to the carriage of those goods a specified good that is an empty cargo container that is not for sale that is transported by the carrier but that is not listed in a bill of lading, waybill or other similar document a freight forwarder is responsible is one that consists of a specified good or collection of specified goods that is listed in a single bill of lading, waybill or other similar document that is issued by the freight forwarder and that relates to the carriage of those goods Special Import Measures Act ( SIMA ) Governs the assessment of anti-dumping and countervailing duties on imported goods. Statement of account ( SOA ) Summarizes transactions for the billing period, including payments made, interest owing, credits on account, and disbursements issued. SOA s provide a summarized view, are delivered on the 25th day of each month, and are available on the CCP or via EDI. Sweep A process within the importer’s business systems that will identify unmatched orders/receipts/ invoices to ensure that all goods are accounted for and duty paid in accordance with the Customs Act. Technical Commercial Client Unit ( TCCU ) Unit of the CBSA that provides technical advice and testing to external commercial clients. Trade Chain Partner (TCP) An enterprise that is directly involved in the importation or cross-border movement of goods imported or transported by a CSA importer. TCP names are captured in ACROSS as part of an ongoing risk process and to verify legitimacy of a shipment. TCPs of the importer include United States and Mexico vendors and consignees in Canada that receive direct shipments. Tariff Rate Quota ( TRQ ) A specified quantity that determines the applicable tariff rates of certain goods imported into Canada. Goods classified under a “within access commitment item” are subject to reduced duty rates. United States Goods Goods that are imported from the United States, including US Foreign-Trade Zones ( FTZ ), not having been trans-shipped through the United States from a third country. United States goods may include goods originating in the United States, or goods that have legally entered the commerce of the United States.", @@ -33559,7 +33559,7 @@ "act_name": "CBSA D-Memoranda", "section": "D23-3-1", "marginal_note": "Guidelines", - "part": "", + "part": "Customs Self-Assessment Program for Importers", "division": "", "heading": "", "text": "1. The Customs Self-Assessment (CSA) is a Canada Border Services Agency (CBSA) program designed to streamline the import process for authorized low-risk importers who have the systems capability to self-assess and account for imported goods to the CBSA and pay duties and taxes. The CSA program is founded on the pre-approval and authorization of the driver, carrier and importer.\n2. To use Free and Secure Trade ( FAST ) lanes into Canada, carriers and importers must be authorized under the Partners in Protection ( PIP ) program or under both the CSA and PIP programs. The driver must be registered in either the FAST Commercial Driver Program or the Commercial Driver Registration Program ( CDRP ).\n3. The purpose of this memorandum is to provide information and guidelines about CSA accounting. Information about CSA clearance processes is provided in Memorandum D23-2-1: Customs Self-Assessment Program for Carriers .\nGet more information about CBSA's Trusted Trader programs:\n- Free and Secure Trade (FAST)\n- Commercial Driver Registration Program (CDRP)\n- Partners in Protection (PIP)\n4. All legislative references to sections, subsections and paragraphs in this memorandum are from the Customs Act (the Act), unless otherwise stated.\n5. The CSA program is comprised of two components: Accounting, Revenue Reporting, Payment and Adjustment: Importers authorized under the CSA program to use the CSA accounting and payment processes for all commercial goods imported, regardless of the clearance process used to report the goods to the CBSA. Clearance (Transportation and Reporting of Goods): CSA clearance is an optional reporting process available only to members of CSA. To use CSA clearance, the following conditions must be present: the goods must be eligible goods as defined under section 2 of the Accounting for Imported Goods and Payment of Duties Regulations (AIGPDR) the importer of those goods is an authorized CSA importer the carrier that transports those goods is an authorized CSA carrier when reporting the goods, the operator of the conveyance provides in bar code format the CSA carrier's carrier code as assigned by the Agency and the CSA importer's business number in the case of eligible goods transported into Canada by a commercial highway conveyance as defined in section 1 of the Presentation of Persons (2003) Regulations , the driver of the conveyance holds an authorization under those Regulations, either the CDRP or FAST programs 6. The fundamental features of the CSA program include: The risk assessment and authorization of the importer, carrier, and highway driver. The reduction of the number of data elements required to effect clearance of CSA-eligible goods, including the opportunity to consolidate some Commercial Accounting Declaration (CAD) data. The CSA clearance is used to request the \"authority to deliver\" eligible goods directly to the importer, owner or consignee prior to release. The date of release is the date on which the imported goods are received at the place of business of the importer, owner or consignee. The requirement for accounting to the CBSA (the \"accounting trigger\") is identified by the importer through business books and records. Clearance records for goods imported by a CSA importer are not inventoried in the CBSA's systems for acquittal. The extension of the time frame for accounting to the CBSA is increased from five days and timeframe varies according to which CSA accounting option chosen. The replacement of individual drawback claims with a Summary of Drawback Activity (SDA). The assignment of a CBSA officer to the CSA importer. General process requirements 7. The points below are provided as a general overview of the CSA process requirements for a CSA importer: For border processing Identify which goods are eligible for CSA clearance and communicate this to the vendor, shipper or carrier so that they are reported to the CBSA under the correct service option. The importer's BN15 (the 15-digit business number including the RM account) in bar-coded format is required by the CBSA when goods are reported under a CSA service option. Ensure the Trade Chain Partner (TCP) lists of United States (US) and Mexico vendors and Canadian direct delivery consignees are submitted or transmitted to the CBSA by the importer or service provider, and updated as required. For accounting, adjustment and payment Importers require a process to identify the date of release for goods delivered to their own place of business or the place of business of the owner or consignee. CSA importers must have a process in place to ensure that imported goods are accounted to the CBSA (that is, a business systems trigger for CBSA accounting). The extended accounting time frames of the CSA accounting options are offered to provide the importer with the opportunity to identify imported goods and submit accounting by the due date. Accounting to the CBSA remains similar to non-CSA processing, and CAD trade information is transmitted to the CBSA by importers or their agents through XML message format via Electronic Data Interchange (EDI) for declaration submission and adjustment, which will leverage a message queue for transmission for both the original submission of a CAD and subsequent changes to the original CAD. Supporting documentation is not required unless requested by a CBSA officer. The Statement of Account (SOA) summarizes transactions for the billing period, including payments made, interest owing, credits on account, and disbursements issued. SOAs provide a summarized view, are delivered on the 25th day of each month, and are available on the CARM Client Portal (CCP) or via EDI. The daily notice (DN) is a reflection of all transactions posted on a specific date. DNs are delivered daily and only via EDI. For non-EDI TCPs, all information found on the DN can also be accessed in real time via the transaction history on the CCP. Corrections to the information on a CAD can be made by CSA importers, without CBSA intervention, from initial submission of the CAD until 11:59:59PM EST/EDT on payment due date. Corrections are transmitted electronically via EDI, or Web Service (API) or submitted via the CCP. This process provides CSA importers the ability to submit interest-free corrections to the information on a CAD before the payment due date. Self-adjustments to CAD are transmitted electronically via EDI or API, or submitted via the CCP. This process provides CSA importers and the CBSA the ability to request a change to information on a CAD after the payment due date for specified reasons (for example, respond to a CBSA compliance verification, self-identification of a reason to believe that a declaration was incorrect). Privacy statement 8. The information collected under the CSA program application and supporting documents is done in accordance with the authority of section 32 of the Customs Act for the purposes of administering or enforcing the CSA Program. The information will be used to determine the eligibility of an applicant and to conduct compliance reviews (for example, to ensure that members continue to adhere to program requirements) and may be disclosed internally for the purposes of investigation and enforcement activities relating to program applicants and members. The information may also be used for statistical purposes and program evaluation. Disclosure of the information collected under the CSA program application and supporting documents is governed by section 107 of the Customs Act . 9. In addition to the information outlined in the CSA program application and supporting documents, the CBSA may disclose the business name, address, contact information, business number, membership dates, membership status and business identifiers to other programs within the CBSA. 10. Individuals have the right of access and/or can make corrections to their personal information under the Privacy Act . The information collected is described within Info Source under the CSA program detailed in CBSA Information about programs and information holdings . Section 1: CSA authorization Eligibility criteria 11. To participate in the CSA program, the importer must meet the following basic eligibility criteria: if the importer is an individual, the importer ordinarily resides in Canada or the United States (US) or, if the importer is a partnership, the importer has at least one partner who is an individual who ordinarily resides in Canada or the US if the importer is a corporation, the importer has its head office in Canada or the US or operates a branch office in Canada or the US the importer has not contravened program legislation as defined in section 2 of the Canada Border Services Agency Act : c.1) the importer does not have a criminal record c.2) the importer is not a debtor as defined in section 97.21 of the Act the importer is solvent the importer has imported commercial goods into Canada at least once prior to the 90 days before the day on which the application was received the importer gives security in accordance with section 11 of the AIGPDR the importer's books, records and business processes have the internal controls necessary to permit the Agency to determine if the importer is in compliance with the Act and its Regulations the importer is able to electronically transmit to the Agency, in accordance with the technical requirements, specifications and procedures for EDI that are set out in the ECCRD , the information that is submitted when accounting for goods released under subsection 32(2) of the Act and any adjustments to that information 12. The Canadian or American business entity maintains separate books and records in relation to the Canadian or American business operations, and prepares separate financial statements; files Canadian income tax returns; maintains and controls bank accounts in Canada or the US; accounts for the imported goods and is responsible for paying the applicable duties and taxes. CARM Client Portal (CCP) registration 13. TCPs must register in the CCP and enroll in the importer program. Once complete, they can then continue their application to the CSA program. The following section outlines the steps involved in onboarding to the CCP, registering the business, and enrolling into the CSA Importer sub-program . 14. To onboard to the CCP, an applicant's Authorized Officer must complete the following processes: sign in to the portal using either: option A: Sign-in Partner (a financial institution with which you have set up online credentials) option B: GCKey (a unique Government of Canada credential you can create) register or multi factor authentication create your person profile complete the first time setup process by choosing either: option A: Register a business option B: Request access to an employer 15. Following portal onboarding, all TCPs start registration by following the core registration process. They will have the option to create a new CCP business account or to request access to an existing CCP process: TCP signs into the CCP TCP creates user profile TCP completes delegation of authority process TCP provides BN9, RM and/or program ID (if applicable) TCP completes CCP registration by completing 1 of 5 registration scenarios 16. Detailed instructions for process scenarios can be found in the \"CARM R2 Playbook: Section 03 Registration\". The descriptions and process steps for each scenario are explained in Registration Scenarios. At the end of each scenario, all TCPs will obtain, or gain access to, their BN9 and RM (and Program ID , if eligible) and will be enrolled in a CBSA program. 17. If the TCP is the first user for their business (that is, legal entity) to access the CCP , they must go through the Registration Scenarios process to create an account for their business. The first user is considered the Business Account Manager ( BAM ), which enables them to manage all business and program information associated with their business account, and perform business operations activities in the CCP . The BAM can delegate access to other users, such as to the business' employees and third parties (for example, trade consultants). 18. The next user(s) for the business (that is, legal entity) proceed(s) to the Delegation of Authority ( DOA ) process to request access to the registered business account on the CCP from the BAM and completes the rest of their registration via the DOA process. 19. TCPs can enrol in the CSA Program by completing the steps outlined below. Prerequisites TCP has a CCP user account TCP needs to obtain an RM as part of the registration process, or wishes to enrol in a new program TCP needs to enrol in a program which is facilitated on the CCP via web-form enrolment Web enrolment process Select enrolment option Complete program enrolment web form CBSA officer reviews enrolment web form and will generate and assign an RM and if required, a BN9 TCP to post financial security, if applicable CBSA officer to generate program ID, if applicable View program enrolment status 20. Through CARM's \"Enroll in Program process\", TCPs receive an RM identifying the CBSA program in which they are enrolled. The RM is a 6-digit number (for example, RM0001), which together with the BN9 makes up their BN15 . The BN15 identifies that a legal entity ( BN9 ) is enrolled in one or more CBSA programs ( RM s). TCPs cannot complete the CARM Registration process, nor obtain a BN9 , without enrolling in at least one CBSA Program and obtaining an RM identifier. CSA importer application 21. To enroll in the CSA Program, an application for a CSA authorization is made to the Minister which is comprised of two parts that must be completed by the importer accurately and completely. Part 1: Risk assessment The importer provides basic company information such as its business structure and operations. The CBSA will review this information to assess the risk level of the company. If Part 1 is approved, the importer can move on to Part 2. Part 2: Books, records and business systems The importer will be notified via the CCP on the status of their Part 1 application. After their Part 1 is approved, the importer can begin completing Part 2. In this step, the importer must show that their books, records and business systems have all the right internal controls, processes and audit trails in place. This part is then submitted to the CBSA for review. 22. Throughout the application process, the CBSA reserves the right to request information in addition to details provided by the importer in Parts 1 and 2 of the application. 23. The CBSA will refuse to issue a CSA authorization to any applicant, if it is found that the applicant provided false or misleading information in any part of its application and may assess a penalty of CAD$25,000 . 24. Should the business decide to hire a third party to complete the application, and/or to take part in any other interactions with the CBSA, they must provide the CBSA with a Third Party Authorization letter signed by an authorized officer (refer to Definitions for details) of the business. The letter of authorization should be printed on the business' letterhead and should follow the suggested format outlined in Appendix D: Letter of Authorization . The business maintains full liability for all information provided to the CBSA by their representative. Part 1: CSA application 25. To enroll in the CSA Program and apply for a CSA authorization, the importer selects \"enroll in sub-program .\" This creates an enrollment case for the CBSA to review. The importer must then download and complete the CSA Trusted Trader Importer Clearance and Accounting Benefit Part 1 form. Once complete the importer must upload the Part 1 form directly to the CCP. If the Part 1 form is not uploaded and submitted within 30 calendar days of enrolling in the CSA sub-program , the CBSA will close the enrollment case. The importer can restart the sub-program enrollment process at any time. Note: The importer must first receive approval from the CBSA for Part 1 before submitting Part 2 . 26. Part 1 of the CSA importer application must be signed by an authorized officer of the business and certify that the information provided is true and complete. 27. During Part 1 of the application process, the importer should confirm that the business is correctly registered through the CCP under the Importer Program. To participate in the CSA sub-program, it is essential that the legal entity be registered under only one BN9, and divisions or branches of the legal entity involved in the importation of goods are identified with a unique import/export (RM) account identifier. CSA importers are exclusively identified in the CBSA's automated systems by their BN15. The CBSA systems will recognize an importer BN/RM as being CSA approved, thus validating the importer authorization for the purposes of the CSA clearance. Additional information about the BN can be found in departmental Memorandum D17-1-5: Registration, Accounting and Payment for Commercial Goods . Risk assessment 28. An importer risk assessment focuses on conditions that might influence the illegitimate or unlawful entry of goods into Canada under the CSA program, or that could obstruct CBSA verification and audit activities. These conditions include but are not limited to the applicant's enforcement history with the CBSA; criminality; convictions of fraud; the past capability of the business to maintain proper books and records and, to provide accessibility of these records to the CBSA; and the settlement of outstanding debts. 29. The timeframe for completion of the CSA risk assessment may vary from case to case, according to a number of factors, such as the corporate structure of the entity and the number of regions in which the importer conducts business. Note: Applicants may contact the Trusted Trader mailbox at ttprograms-programmesndc@cbsa-asfc.gc.ca with any inquiries about the status of their application. Part 1: Approval 30. Importers who pass the Part 1 application are deemed to be low-risk and are invited to continue to Part 2 of the CSA application process via the CCP. Final approval for participation is obtained only when Part 2 of the application process is completed successfully and the Summary of Program Requirements is signed by the approved importer and accepted by the CBSA via their account in the CCP . Part 1: Denial 31. Importers whose Part 1 application is denied will be notified of the reason for the denial via the CCP . An importer whose Part 1 application has been denied may re-apply once they've met the requirements of the program via the CCP. Part 2: CSA application 32. Importers who have received an invitation to continue to Part 2 of the CSA application process must complete the CSA Trusted Trader Importer Clearance and Accounting Benefit Part 2 form. Once complete the importer must upload the Part 2 form directly to the CCP. Information concerning the completion of the Part 2 form may also be obtained by contacting the Trusted Trader mailbox at ttprograms-programmesndc@cbsa-asfc.gc.ca . 33. An authorized officer of the business must sign the form and certify that the information provided is true and complete. When completed, the signed application is submitted within the CCP. 34. The purpose of Part 2 is to ensure that the importer's business systems and records will provide for complete and accurate reporting of all goods imported into Canada. The importer must demonstrate the audit trails and internal control related to importation of goods from the initial order, from source documents to accounting documents. The audit trail includes, but is not limited to: importer source documents, such as purchase orders, invoices, proof of payment, etc. of imported goods the receipt of goods documents pertaining to payment of duties and taxes 35. The importer must demonstrate how the following CSA requirements will be met: the release date captured in the importer's systems the reconciliation of commercial records to trigger the accounting for imported goods the identification and accounting for goods that may fall outside the accounting trigger (for example, by using a systems sweep described below) differentiation of foreign and domestic goods the ability to identify and control importations with permit and/or release requirements from Other Government Departments (OGD's) the correction of original accounting information submission and maintenance of TCP lists electronic transmissions of adjustment to CAD and TCP updates In Part 2, the importer also identifies the CSA accounting option that the importer has selected and the account security number that is pledged. Get more information on account security . 36. The systems requirements to support CSA requirements do not have to be in place when Part 2 of the application is submitted, but must in place before the final authorization is granted. The details relating to the specific systems requirements and minimum audit trails are provided in Part 2 of the CSA application. 37. The evaluation of Part 2 of the application is performed by the CBSA officer who reviews the importer's application against the CSA requirements. While the CBSA officer exercises due diligence in reviewing Part 2, acceptance of the application does not signify certification of the importer's business systems, or exempt the importer from being subject to any penalty assessed by the CBSA. 38. The CBSA will visit the importer's premises to review information and systems descriptions provided in Part 2 of the application (for example, tour of the premises, systems walk-through, report generation, etc.). 39. The importer must, on an annual basis, inform the CBSA of any changes at least 30 days before they occur, test their processes, systems and review their Part 2 applications to ensure all systems and information is valid. 40. Before final CSA authorization of the importer, the CBSA reserves the right to request information, in addition to the details provided by the importer in Part 1 and Part 2 of the application. 41. Importers who misrepresent the facts or provide false information on the CSA application may be assessed a penalty, denied approval for, and/or removed from the CSA program. For additional information on CSA importer suspension, removal and cancellation, refer to Section 2: Withdrawal, suspension, cancellation and appeals . Multiple Part 2 applications 42. While only one Part 1 application form is to be submitted by the legal entity, the various business divisions that wish to participate separately under the CSA program must each submit a Part 2 application. Once the legal entity is assessed as a low-risk importer under Part 1, the individual divisions may become CSA participants based on their systems readiness or business needs. 43. By allowing more than one application under Part 2, business divisions of the legal entity can join the CSA in a graduated manner. Operationally, this means that some divisions may have separate CSA clearance, accounting, revenue summary, remittance and adjustments. Accordingly, the divisions that submit a separate Part 2 application to be a CSA-approved importer must be clearly defined by a separate 15-digit BN . 44. When several divisions submit a single Part 2 application (for example, divisions A, B and C), one 15-digit BN/RM must be selected and consistently used to identify that group of divisions. The remaining RM accounts must be cancelled. The one 15-digit BN/RM selected to identify the multiple divisions is used on all clearance, accounting, payment and adjustment documents or transmissions. This also means that concurrent links and audit trails for these divisions must exist in the business books and records. Electronic requirements 45. The authorized CSA importer is required to provide CAD and adjustments electronically from the importer's business systems, either directly or through a service provider. Where the importer's TCP list is greater than 25, changes to the list must also be transmitted electronically. For more information regarding TCPs, please refer to paragraphs 48 to 50 below. 46. To assist importers in understanding the electronic requirements of the CSA program, importers or service providers can obtain a copy of Chapter 17 of the CSA ECCRD by visiting the CBSA website. The ECCRD gives an overview of the EDI environment at the CBSA, provides message maps (in Appendix A of the ECCRD ), and the implementation methodology associated with the CSA program. The main purpose of the document is to assist CSA participants with their internal implementation. 47. The CBSA does not begin the testing phase of an importer's electronic transmissions until the importer's Part 2 submission is approved. Once the approval is provided, the CBSA officer will forward an EDI survey to the importer to initiate the testing process. The importer must complete the testing process with the CBSA before the final CSA authorization can be provided. Trade chain partners (TCP) lists 48. Importers who are authorized to participate in the CSA program are required to provide and electronically maintain lists of the following TCPs: locations in Canada that receive direct delivery of imported goods for which the CSA participant is the importer of record for goods imported from the US and Mexico, all vendors and shipping locations 49. The requirement to provide the TCP lists supports ongoing risk assessment. TCP lists submitted by the CSA importer are captured in ACROSS for CBSA officers to evaluate the legitimacy of shipments reported under the CSA program; therefore, importers must ensure that the TCP lists remain current. Both additions and deletions must be provided to CBSA. 50. The CBSA reserves the right to conduct a documentation review at the time of report and may request the shipment's delivery paperwork to compare the actual vendor and consignee with the importer's TCP list. Trade chain partner loads 51. During Part 2 of the application process, importers must submit an initial list of their TCPs, including the vendors in the US and Mexico and the consignees in Canada that receive direct-delivery of imported goods. The TCP list must be submitted electronically as per the specifications for the TCP load provided in Appendix A: Load specifications for vendors and consignees of this memorandum and in the ECCRD . The importer may submit a test file of the TCP list to the CBSA to ensure that the final product is readable. 52. Six weeks before the CSA start date, a complete TCP file must be submitted to the CSA office for loading to the CBSA system. Throughout their participation in the CSA program, the importer is required to ensure that the list is up-to-date by submitting both additions to and deletions from the list. Where there are more than 25 TCPs, the update must be transmitted electronically. The ability to add and delete records electronically from the TCP file is part of the importer's electronic testing. Failure to provide and maintain the list of vendors and consignees may result in an action plan. Part 2: Approval 53. The final approval for participation in the CSA program is obtained when the Technical Commercial Client Unit ( TCCU ) testing is successfully completed and all other requirements have been met. The importer will then be requested to sign the Summary of Program Requirements letter which is an agreement between the CBSA and the importer. This document summarizes the CSA requirements thereby confirming the importer's obligations. The CBSA will complete the letter and post it to the importer's account in the CCP for signature. Once signed, the importer can upload the document to their account in the CCP . Part 2: Denial 53. Wherever possible, the CBSA will work with the importer to assist in meeting the CSA requirements. However, where it is evident that these requirements cannot be met, a decision may be made to deny the application. Importers who are not approved under Part 2 of the application are notified of the decision and of the reasons for decision through the CCP . 54. An importer whose Part 2 application has been denied may request a review of the decision by submitting a request via the CCP. Transfer of CSA authorization 55. CSA membership can only be transferred after a comprehensive review by the CBSA. The subsequent decision to approve or deny the request will be made at the exclusive discretion of the Agency. Any decision made is final and not subject to appeal. 56. CSA applicants or members that have/will undergo corporate amalgamation or acquisition, will need to contact the Trusted Trader mailbox at ttprograms-programmesndc@cbsa-asfc.gc.ca to have their new corporate structure and program eligibility reviewed in order to be considered for continued participation in the CSA program. Transition 57. When the CSA importer obtains its CSA authorization, there will be transitional issues to be considered. These issues are summarized in Appendix B: Transition . The CBSA officer can also provide additional information. Updating importer information 58. CSA importers are required to inform the CBSA of corporate changes that may impact upon their CSA authorization. Details regarding what changes are to be communicated to the CBSA and the timeframe within which they are to be communicated can be found in the AIGPDR. Section 2: Withdrawal, suspension, cancellation and appeals Withdrawal 59. Importers wishing to withdraw their application to or participation from the CSA program may do so at any time. To withdraw their application or participation from the CSA program, importers will do so through the CCP. The importer will be required to provide a justification to the CBSA as to why they are disenrolling from the program. The importer will then be notified through the CCP of the disenrollment from the CSA program. 60. An application or CSA authorization that has been withdrawn will not be reinstated and a full reapplication will be required in order to be reconsidered for a CSA authorization. Suspension 61. The CBSA may suspend a CSA authorization of a CSA importer if: the importer fails to provide and maintain security in accordance with s. 11 of the AIGPDR the importer fails to maintain its books, records and business processes and the internal controls necessary to permit the Agency to determine if the importer is in compliance with the Act and its Regulations the importer fails to maintain its ability to electronically transmit to the Agency the required information that is submitted when accounting for goods released under subsection 32(2) of the Act and any adjustments to that information, in accordance with the technical requirements, specifications and procedures for EDI that are set out in the ECCRD the importer fails to notify the Minister of any change in the information described in Schedule 2 of the AIGPDR at least 30 days before they occur the importer fails to notify the Minister immediately of the following information: any changes to the importer's name or corporate name, as the case may be, residence or business address, as the case may be, solvency or security any changes to the ownership or organizational structure of the importer the sale of all or part of the importer's business the importer is no longer able to electronically transmit to the Agency the required information that is submitted when accounting for goods released under subsection 32(2) of the Act and any adjustments to that information the importer becomes insolvent the importer has imported goods that were released under paragraph 32(2)(b) of the Act that were not eligible goods or that were transported by carriers that did not hold a CSA authorization the importer has been convicted of an offence under the Act or its Regulations 62. In deciding whether to suspend a CSA authorization, the following factors will be considered: the severity of the breach and whether or not it was rectified soon after it was discovered the economic impact of the suspension or the cancellation the security and safety of Canadians 63. Once a decision has been made to suspend a CSA authorization, the importer will be given notice of the decision and the reasons for the decision via the CCP. The suspension is in effect on the date the notification is sent to the importer. 64. Suspension of a CSA authorization will result in an interruption of all program-related benefits including the use of the CSA clearance, access to FAST lanes and the CSA accounting option and revenue reporting and payment. 65. The importer will be given an opportunity to correct the matter that gave rise to the suspension within 30 calendar days after the suspension has taken effect. If it is not possible for the importer to make the required correction within the 30-day period, the importer may make a written request within those 30 calendar days for an extension of time, providing a justification for the extension request. In these instances, the CBSA officer may administer an action plan to formally document the matter giving rise to the suspension, recommend a resolution and follow-up until such situations are corrected. 66. After the correction has been made, the CSA importer's authorization may be reinstated. For additional information regarding action plans, please refer to paragraphs 238 to 241. Cancellation 67. The CBSA may cancel a CSA authorization of a CSA importer if: the authorization has been obtained on the basis of false or misleading information the importer is an individual and no longer resides in Canada or the US the importer is a partnership or other unincorporated organization, the member that has the management and control of the partnership or organization, or a majority of such members, and no longer resides in Canada or the US the importer is a corporation and the importer no longer has its head office in either Canada or the US or no longer operates a branch office of which the management and control is in Canada or the US the importer has contravened program legislation as defined in section 2 of the Canada Border Services Agency Act the importer has a criminal record the importer is a debtor as defined in section 97.21 of the Act the importer so requests in the case of a CSA authorization that has been suspended, the importer has not corrected the matter that gave rise to the suspension within the established timeframes 68. In deciding whether to cancel a CSA authorization, the following factors will be considered: the severity of the breach and whether or not it was rectified soon after it was discovered the economic impact of the suspension or the cancellation the security and safety of Canadians 69. Once a decision has been made to cancel a CSA authorization, the importer will be given notice of the decision and the reasons for the decision via the CCP. The cancellation is in effect on the date the notification is sent to the importer. 70. Cancellation of a CSA authorization will result in a cessation of all program-related benefits including the use of CSA clearance, access to FAST lanes and the CSA accounting option. If the importer's name appears on the CSA approved importers list , it will be removed. Appeals 71. An applicant that disagrees with a denial or a member that disagrees with a suspension or cancellation decision by the CBSA may submit an appeal through the CCP within 30 calendar days. The importer may request an extension to the time limit when submitting an appeal, by using the Request for Extension (RFE) form in the CCP. In order to be considered, the submissions must: be submitted within 30 calendar days from the effective date of the decision being appealed clearly state the importer's business name, mailing address and the reason(s) for appeal include any supporting documentation 72. The importer's \"denied,\" \"suspended,\" or \"cancelled\" status will remain in effect throughout the duration of the appeal period. No further application processing or administration of the importer's file will occur until a decision has been rendered. 73. If an appeal to deny, suspend or cancel a CSA authorization is allowed, then the authorization will be reinstated. In the case of a member, the importer may be placed under suspension for a specified duration pending corrective action. Conversely, if an appeal to deny, suspend or cancel a CSA authorization is not allowed, then the denial, suspension or cancellation of the CSA authorization will remain in effect. For information relating to the effect of a cancellation of a CSA authorization, please refer to paragraph 70. 74. The CBSA will acknowledge receipt of the appeal within 15 calendar days. Appeal decisions will be communicated within the following 30 calendar days via the CCP. 75. An appeal may be held in abeyance when the CBSA determines that more information is required to render a decision. The CBSA will notify the member when an appeal is placed in abeyance pending receipt of the required information. The notification will be set via the CCP. 76. The final appeal decision, which identifies the importer's potential next steps within the appeal process will be sent to the importer via the CCP. Reapplication following denial or cancellation 77. The CSA program reserves the right to specify reapplication timeframes on a case-by-case basis , and to disallow reapplication indefinitely when merited. Any restrictions on reapplication timeframes will be communicated to the client at the time of denial or cancellation. Section 3: CSA clearance General overview of CSA clearance 78. Under the CSA program, the requirement to report goods to the CBSA in accordance with section 12 of the Customs Act remains unchanged. However, the specific reporting requirements are streamlined to support the CSA clearance process. Commercial goods are reported at the first point of arrival in Canada, where they may be \"authorized for delivery\" by the CBSA. Once authorized, goods may proceed directly to the importer's, owner's, or consignee's place of business — including intermediary locations designated by the CSA importer — prior to formal release. Under subsection 2(1) of the Act, \"release\" is defined as the receipt of goods at these locations. The release date is self-assessed and corresponds to the date the goods are received. This date is used to establish accounting and payment periods for all imported goods. The CSA-authorized carrier remains liable for duties and taxes until the goods are received, at which point liability transfers to the importer. The importer must provide Proof of Delivery to the carrier. The CSA Customs Accounting Document submission process is then used to account for and assess duties and taxes on these goods. 79. Where commercial goods are reported to the CBSA for authorization to deliver under the CSA clearance process, the following conditions apply: The goods must be eligible for CSA clearance The importer is authorized under CSA The carrier is authorized under CSA Where the goods are transported into Canada in highway mode, the driver is authorized under CDRP or FAST 80. Under CSA clearance, the CSA carrier provides the following CSA data elements at the port of entry which are electronically verified by the CBSA at the Primary Inspection Line (PIL): the BN15 of the CSA importer in bar-code format the carrier code of the CSA carrier in bar-code format the driver's CDRP card or FAST card (for highway mode) Note: Where this information is valid, the carrier may be authorized to deliver the CSA shipment. A transaction number is not required. 81. Detailed information concerning the transportation and reporting of goods using CSA clearance is provided in Memorandum D23-2-1: Customs Self-Assessment Program for Carriers . CSA-eligible goods 82. In the interests of health, safety and security, not all goods imported by a CSA importer are entitled to CSA clearance. CSA-eligible goods are defined under section 2 of the AIGPDR as: \"…commercial goods that have been shipped directly from the US or Mexico and for which there is no requirement under any act of Parliament or of the legislature of a province or any regulation made under such an Act that a permit, license or other similar document be provided to the Agency before the goods are released.\" 83. CSA-eligible goods also qualify for access to the FAST lanes provided that both the importer and carrier are either members of PIP or both the CSA and PIP programs, and that the driver is FAST or CDRP-approved . It is critical for importers to establish routine communication with their shippers and vendors to identify which products are eligible for CSA clearance. These instructions could be a standard part of foreign purchase agreements and contracts, or on a per shipment basis. 84. In turn, it is recommended that shippers and vendors relay this information to the carrier and driver to confirm which shipments qualify for CSA clearance. 85. CSA-eligible goods exclude goods that are a prohibited, controlled or regulated import into Canada, in accordance with the provisions of an act of Parliament or of the legislature of a province, as well as the regulations made in accordance with any Act that prohibits, controls or regulates their importation, that is, subject to regulation by OGD s. 86. While most OGD requirements must generally be met before the release of goods, the importer may enter into an agreement with an OGD that allows the importer to provide OGD requirements after importation. Where the CSA importer has made such an agreement, the related goods may qualify for CSA clearance. Place of shipment 87. To be eligible for CSA clearance, goods must be shipped directly to Canada from within the US or Mexico as noted on the carrier's through bill of lading. For purposes of determining the eligibility of goods for CSA clearance, the \"United States\" means the 50 states of the United States, the District of Columbia and Puerto Rico. 88. Goods that enter a US FTZ are also eligible for CSA clearance as long as the goods coming from offshore, have either been stored (in the same condition) or processed in a FTZ . However, goods that simply transit through and are neither held in storage nor have further processing are not eligible for CSA clearance. Authorized to deliver 89. Under CSA clearance, commercial goods are reported to the CBSA at the first point of arrival, where they may be \"authorized for delivery\" by the CBSA. A CSA clearance is not considered a true release but is instead used to request the \"authority to deliver\" eligible commercial goods that are imported by an importer who is authorized under the CSA program and are released at the place of business of the importer, owner or consignee of the goods. It is derived from the release prior to accounting provision under paragraph 32(2)(b) of the Act: (2) In prescribed circumstances and under prescribed conditions, goods may be released prior to the accounting required under subsection (1) if: (b) the goods have been authorized by an officer or by any prescribed means for delivery to, and have been received at, the place of business of the importer, owner or consignee of the goods Intermediary locations, as designated by the CSA-approved importer, constitute a consignee. Release will occur at these locations and the release date will be the date the goods were received at the intermediary location. Meaning of CSA \"release\" 90. In the context of a CSA clearance, under section 2 of the Act \"release\" means: \"(b) in respect of goods to which paragraph 32(2) (b) applies, to receive the goods at the place of business of the importer, owner or consignee;\" This applies to eligible goods that are authorized for delivery to, and have been received at, the place of business of the importer, owner or consignee. Thus, release occurs on the date received. Interim accounting not required 91. Under CSA clearance, interim accounting is not required. The accounting for goods imported by the CSA importer occurs after the goods are received at the place of business of the importer, owner or consignee. Therefore, the CSA importer is not required to provide a Form CI1, Canada Customs Invoice , or commercial invoice, or CAD referred to in Memorandum D1-4-1: CBSA Invoice Requirements , for clearance or final accounting, except when requested by a BSO. Carrier liability 92. Where goods are reported under CSA clearance for authority to deliver, the carrier is liable for duties and taxes until the goods are received at the place of business of the importer, owner or consignee, or otherwise discharged under the provisions of subsection 20(2.1) of the Act. To remove liability, the reporting carrier must ensure that proof of receipt is obtained and kept on hand for CBSA verification. CSA clearance options 93. The service options available to report eligible goods under CSA clearance are: 00497: CSA highway paper 00521: CSA non-highway paper 00984: CSA EDI highway cargo 00976: CSA EDI LTL conveyance 00505: CSA EDI rail 00513: CSA EDI 00612: CSA EDI highway release Mandatory harmonized system codes (HS code) 94. CSA importers are generally exempted from the requirement of reporting mandatory HS code, regardless of the clearance option that is used to report imported goods (that is, CSA or non-CSA clearance). However, where the goods are reported under an electronic service option of OGD, CSA importers are required to provide the HS code. Border verification 95. The CBSA continues to reserve the right to examine shipments and conveyances that enter Canada. Occasionally, the CBSA may refer a CSA shipment for verification activities such as: contraband examination cab check documentation review random examinations Documentation review 96. When goods are reported for a CSA clearance option, the report is made at the first port of entry into Canada and requires only the presentation of the driver's CDRP or FAST card, along with specific bar codes identifying the CSA-approved carrier and importer. Although carriers must have the required commercial documents on hand – such as the bill of lading, pro-bill , or shipping manifest — these documents are not presented to the CBSA at the time of report unless specifically requested. Documentation reviews may be conducted by the CBSA before goods are authorized for delivery to verify their eligibility under the CSA program. These reviews aim to confirm that the goods are not prohibited, controlled, or regulated; that they were shipped from the United States or Mexico; that they are being imported by a CSA-approved importer; and that they are destined for an approved consignee location. Section 4: Accounting 97. Under the CSA program, the requirement of sections 32 and 33 of the Act to account for and pay duties on imported goods is unchanged. For clarity, accounting refers to the submission of the CAD. Where an authorized CSA importer imports commercial goods, the following accounting processes change: goods authorized for delivery, as described in paragraph 32(2) (b) of the Act, are released before final accounting without the requirement for interim accounting the CSA importer is responsible for initiating the accounting of all imported goods from the importer's own business systems (the importer's accounting trigger) the time frame within which accounting for goods is due is extended beyond the normal five-day period some CAD accounting information may be consolidated 98. All commercial goods imported into Canada by a CSA importer are subject to CSA post-importation processes, such as extended accounting time frames, payment to a financial institution and automated adjustment, regardless of the clearance option used to report the goods to the CBSA. 99. A fundamental feature of the CSA program is that release records reported under the BN 15 of the CSA importer and captured in ACROSS do not require a matching acquittal in CARM. The acquittal of a clearance transaction with an accounting transaction does not occur because: every release transaction, regardless of the service option used to clear the goods, is automatically acquitted in ACROSS , based on the CSA-approved BN 15 transaction number is not required when using CSA clearance importers identify from their business systems, after goods are received, that accounting is required importers are responsible for adhering to accounting due dates, according to their selected CSA accounting option Accounting trigger 100. The term \"accounting trigger\" refers to the method used by a CSA importer to identify that accounting to the CBSA and payment of applicable duties and taxes are required. For example, non-CSA importers are generally told by the CBSA that goods have been released. This is the \"trigger\" that initiates the process for accounting and payment. However as the CBSA does not inform the CSA importer, accounting must be triggered from the importer's own business systems when imported goods are entered into the importer's books and records. 101. The recommended method for CSA importers to trigger accounting is the reconciliation process used in business to authorize payment. Generally, payment is not authorized until the corresponding purchase order, receiving report and vendor's commercial invoice are compared to verify which goods were received, the vendor's identity, the price payable and the quantity received. A match of the details from these three files, with appropriate adjustments and allowances, results in the transaction being ready for payment. 102. Transmission of CAD accounting data by the CSA importer is expected to occur when the three-way match of the goods, the quantity received and the invoice value have been reconciled. The accounting time frames are extended for goods imported by a CSA importer to allow for this internal reconciliation process. Where a three-way match does not occur before accounting is due, a similar process, such as a two-way match of the purchase order and the receiving record, may be used; and adjustment filed, if required, when the invoice is received. Systems sweep 103. The business reconciliation process models a typical method from which accounting to the CBSA can be triggered. However, two considerations affect the reliability of this trigger: some importations could fall outside the reconciliation process, such as: unsolicited shipments sent to the business without its prior knowledge no-charge goods for which payment is not expected delayed payment due to disputes with the vendor goods on consignment goods shipped directly to a third party in Canada adjustments to the price paid or payable, or the result of overages, shortages or damages Canadian goods returned temporary importations low-value shipments courier shipments goods placed in a bonded warehouse, etc. the reconciliation process that results in the three-way match is not completed until after the accounting due date 104. CSA importers need to examine their systems and processes to ensure that all importations are accounted for to the CBSA in the required time period. A systems sweep should be developed for importers to identify unmatched orders, receipts, invoices and importations that could fall outside the reconciliation process. In performing the sweep, importers should also ensure that all the goods that have been imported have been accounted for and potential adjustments have been identified to the CBSA. CSA release date 105. Under the CSA program, accounting and payment periods are determined by the release date. The meaning of release under section 2 of the Act in respect of goods to which paragraph 32(2) (b) applies, to receive the goods at the place of business of the importer, owner or consignee. 106. The date of release/receipt is used to establish the accounting and payment periods for all goods imported by the CSA importer. Goods not eligible for CSA clearance must be reported to the CBSA for a \"release\" decision, at which time liability for duties on the goods is transferred from the carrier to the importer. Goods eligible for CSA clearance are reported to the CBSA for an \"authorization for delivery\" to the place of business of the importer, owner or consignee; and when the goods are received, liability for duties on the goods is transferred from the carrier to the importer. 107. A key requirement for CSA importers is to ensure that their business systems can record and track the date on which imported goods are received. In addition, the date of release/receipt identified by importers from their business systems must not be later than the date that the imported goods are physically received at the place of business of the importer, owner or consignee. Alternative release date 108. In some situations, such as goods shipped directly from the vendor to a Canadian consignee (direct shipment), the CSA importer may not know the date of physical receipt at the consignee's place of business. To resolve such a situation, the importer may select an alternative date to identify the date of release. For example, if goods shipped directly by a specific vendor to a consignee in Canada are typically released by the CBSA four days after shipment, then the release date could be calculated as the shipping date plus four. In this example, if the vendor ships goods on April 25 the alternative release date calculated by the importer will be April 25 + 4 = April 29 (April 25 plus 4 days, meaning April 29). Note: The release date cannot be later than the transmission date of the CAD. 109. The calculation and rationale of receipt date and/or alternative release date must be submitted by the importer with Part 2 of the CSA application and be approved by the CBSA. Given that the number of days between shipping and typical CBSA release could vary for different vendor-consignee contracts, the importer may have to provide a rationale for more than one receipt date or alternative release date for the CSA. 110. The release/receipt date applied to goods imported by the CSA importer is to mirror the date of a CBSA release decision. 111. The date of release/receipt or alternative date of release, identified by the CSA importer is the date used to determine the time frames for accounting to the CBSA and is transmitted by importers to the CBSA as the release date on their CAD. Where importers choose to consolidate their accounting, the time frames for accounting to the CBSA will be based on the earliest release/receipt date in the consolidation. Accounting and payment 112. \"Accounting\" is different from \"payment\". Accounting is the provision of CAD data. The accounting options under the CSA Program define the accounting time frames. CSA accounting options: High value shipments ( HVS ) and low value shipments (LVS) 113. In the CSA environment, importers must account for all commercial goods with the CBSA within one of the two accounting time frames, regardless of the CSA clearance or release option that was used to report the goods. The accounting option chosen will apply to both high value shipments and low value shipments. The accounting option chosen will also apply to both goods eligible for CSA clearance and goods not eligible for CSA clearance. A table comparing the similarities and differences of the two CSA accounting options and the accounting requirements of a non-CSA importer is provided in Appendix C: CSA accounting options of this memorandum. The CSA accounting options are: Option 1: Accounting for goods released/received in a calendar month is due by the payment due date (10 weekdays after the 17th of the following month). Option 2: Goods released/received between the 18th of one month and the 17th of the second month must be accounted for by the payment due date (10 weekdays after the 17th of the second month). Note: Goods cannot be accounted for before the date of release/receipt . 114. CSA importers must select one of the two accounting options before their CSA start date and must not change the selected option during their participation in the CSA program. 115. If accounting is submitted after the payment due date, a zero-rated warning for Late Accounting Penalty is applied if the transaction is over $3,300.00 (that is, if it is a high-value shipment). The payment due date is 10 weekdays from the 17th of Month regardless of the billing cycle option chosen. The ability to submit and view CADs, notifications, and Statement of Adjustments is governed by Delegation of Authority, and is limited to those with the appropriate delegations to the importer's account. 116. When a CSA importer imports non-CSA goods, does not have a CSA carrier/registered driver, or chooses not to use the CSA clearance option, they must provide a release document (that is, they are not clearing on three bar codes). However, CSA importers may account for both CSA and non-CSA goods and for multiple shipments (according to the consolidation rules outlined in policy) with one CAD, if they choose. Details on requirements and consolidation options can be found in Chapter 26 Section 14.2 Submissions of the ECCRD . Late accounting 117. In accordance with section 109.1 of the Act, where the importer fails to transmit accepted accounting data within the prescribed time limits, a late accounting penalty may apply. CSA importers are required to account for imported goods within the time limits of the CSA accounting option they select, or late accounting penalties may be assessed. If the submission or acceptance of CAD occurs after the payment due date, a zero-rated warning for Late Accounting Penalty is applied on HVS transactions when the CAD is accepted in the CARM system. A monetary Late Accounting Penalty will be issued if the CSA importer failed to maintain a minimum compliance level of 95% for the accounting of HVS released goods in the prescribed manner or time, on a calendar year basis. How to identify if CSA accounting is late 118. When an error-free accounting transmission is received by the CARM system, an outbound message regarding the results of the process is transmitted to the sender via EDI. This includes any applicable duties, taxes, and penalties resulting from the CAD transmission. 119. The importer is also notified of instances of late accounting by the issuance of a Notice of Penalty Assessment ( NPA ), from the Administrative Monetary Penalty System and sent to TCPs through the CCP. 120. Late accounting for goods imported by the CSA importer is determined by the accounting option they have selected. CSA late accounting penalties 121. There are two late accounting penalties that may apply to the CSA importer: AMP C244 and C246. 122. AMP C244 is a zero-rated warning penalty that is used to monitor the total number of late HVS CADs that occurred in a calendar year (January 1 to December 31). This penalty is generated by the system each time a HVS transaction is late. AMP C244 allows the CBSA and the CSA importer to calculate the compliance rate in the calendar year. Should the CSA importer fail to maintain a minimum compliance level of 95% in accounting for released goods in the prescribed manner or within the prescribed or time limit in a calendar year, the importer will be assessed AMP C246. 123. AMP C246 is assessed for each HVS late transaction below the minimum compliance level of 95%, at the rate of $100 CAD per transaction. The transactions are monitored and the AMP is manually calculated by a CBSA officer. Records 124. The CSA importer is required to keep all records related to the commercial goods released/received for a period of six years (plus current) following importation of the goods, including information about: the description of the goods and quantities received accounting to the CBSA for the goods records relating to the payment of duties and taxes the payment for the goods to the vendor, including credits and adjustments records relating to adjustments made to CAD the sale or disposal of the goods in Canada refund, drawback or re-determination a list of vendors and consignees CSA CAD information 125. CAD information continues to be submitted to the CBSA by the authorized CSA importer. However, there are some changes to the accounting process under the CSA Program, for example: accounting transactions in CARM are not matched to acquit release records in ACROSS CAD information may be consolidated by certain fields supporting documentation submitted at the time of accounting is reduced Transaction number 126. There is no link between ACROSS release records and CARM for a CSA importer's goods. Release and clearance decisions concerning commercial goods reported under the BN 15 of an approved CSA importer are automatically acquitted in ACROSS . The system does not require a matching accounting transaction through CARM. 127. Where a transaction number is required, it cannot be duplicated for seven years and three months. 128. Since the systems acquittal of clearance records with accounting transmissions is not required, the CSA importer must maintain appropriate audit trails between imported goods released/received and accounted for. Failure of the CSA importer to maintain the required audit trails may result in the assessment of a penalty. CAD coding changes 129. Coding of the CAD fields is unchanged for CSA, except for: Field 4, Office Number Under the CSA, there is no requirement to submit individual headers by the CBSA office of release. The CSA importer designates a control port number during the registration process. The number must be a valid CBSA port number. Field 45, Cargo Control Number (CCN) CSA importers may transmit the actual cargo control number or default code \"2CSA1\" . CSA importers continue to use all existing CAD entry types to report accounting data to the CBSA. CAD entry type TT is only used for CSA importers. 130. When transmitting a multiple-line CAD, the CSA importer does not have to provide a cross-reference between the invoice and the CAD line with the XML message format via EDI accounting transmission. Statistics Canada data elements 131. Where the importer uses CSA clearance, a cargo control document is not required for the report of goods. Therefore, information such as the elements listed below may not be readily available to the CSA importer for the accounting of the goods. Collection of this data, however, remains a requirement to sustain Canada's obligation under a Memorandum of Understanding with the US Census Bureau. 132. TCPs can account for goods imported through the CSA stream on a TT -Type CAD submission. Under the CSA program, TCPs may choose to consolidate CAD data or transmit on a shipment-by-shipment basis. Regardless of the submission method selected, the following CSA specific rules apply for CAD submissions, per policy: for shipment-by-shipment CAD submissions, the CBSA Release Date field may be populated with the actual CBSA release date, the date the goods are physically received by the importer, owner or direct ship consignee, or with a calculated estimate ( pre-approved by the CBSA) fields at the CAD Invoice level may be populated with actual data or default values as provided in Message Implementation Guide (MIG) the CBSA Office Code field must be populated with the importer's designated CBSA port number CSA importers may transmit the actual cargo control number or default code \" 2CSA1 \" CSA importers may transmit actual data or input data based on historical trends for the following fields: US port of exit carrier code (at importation) freight charges gross weight in kilograms mode of transport port of unlading Consolidated CAD 133. For goods imported through the CSA stream, the Importer or their Customs Broker may consolidate multiple shipments into single CAD lines, excluding shipments with SIMA implication. For shipments subject to tariff rate quota, it is in the importer's best interest to transmit these entries on a shipment-by-shipment basis and as soon as possible to ensure the \"within access commitment rate\" can be used. A consolidated CAD under the CSA program must be submitted according to the following conditions: Goods must be imported within the same accounting period. At the CAD Header level, Importer BN and CAD Type fields must be the same or a new CAD is required. At the CAD Invoice level, the Vendor (Vendor field) must be the same or a new invoice is required. At the CAD Line Level, commodity details must be the same or a new line is required; key fields include: classification number classification description country of origin place of export value for duty code For consolidated CAD submissions, the earliest, or first, date of release must be reported in the CBSA Release Date field of the CAD: for commodities subject to seasonal rates of duty, it is in the importer's best interest to submit on a shipment-by-shipment basis with separate CADs, unless the higher rate of applicable duty is used for the entire consolidated CAD If the consolidation includes multiple direct shipment dates, commodity lines may be consolidated by converting values to Canadian dollars, using the exchange rate applicable on each date of individual dates of direct shipment. Calculations are to be made available to the CBSA upon request. The earliest date of direct shipment within the consolidation period must be reported in the direct shipment date field of the consolidated CAD. If you are transmitting in a currency other that Canadian dollars, and there are multiple dates of direct shipment, a new invoice line or a new commodity line item with each date of direct shipment must be provided. 134. Although the option to consolidate CAD data is available to CSA importers, they are not obligated to do this, and may continue to transmit on a shipment-by-shipment basis, for example, for importations of goods that are subject to \"within access\" commitment tariff items. Changing the CSA business number 135. Where an incorrect BN 15 is used to clear commercial goods and final accounting has not yet been accepted, the importer/broker is to request the BN change by submitting Form A48, R.M.D. Correction , to the office of release. In addition, the acquittal status of the transaction must be updated in ACROSS as follows: If the incorrect BN was non-CSA and the BN should be CSA, the CSA importer or agent must also request, on the A48 , that once the BN is changed, another release decision is made in ACROSS . Otherwise, the CSA release transaction will be incorrectly reported as overdue. If the incorrect BN was CSA and the BN should be non-CSA, ACROSS will have automatically acquitted the incorrect transaction. As a result, the acquittal information must be removed before the change to the non-CSA BN can take place. Where the incorrect BN has also been used for final accounting, refer to Memorandum D17-2-3: Importer Name/Account Number or Business Number Changes . Documentation upon request 136. A feature of the CSA program is to minimize requirements related to supporting documentation for reporting, accounting and adjustment of imported goods, except when requested by a CBSA officer. As discussed in Section 2: Withdrawal, suspension, cancellation and appeals of this memorandum, the carrier may report goods for authorization to deliver by simply providing the required bar-code information. Further, given that the CSA importer is not required to provide interim accounting, the reporting and accounting for goods that are authorized for delivery could be paperless. Bar codes are presented to effect authorization for delivery, and subsequently a CAD is transmitted via EDI to account for the goods. 137. The CSA importer is not required to provide invoice information as described in Memorandum D1-4-1: CBSA Invoice Requirements , but must do so on the request of a CBSA officer. An AMP may be assessed when the importer fails to provide information requested by a CBSA officer. While the requirement to submit supporting documentation for report, accounting or adjustment is reduced, the CSA importer must have audit trails between source documents, the accounting for goods, adjustments to original accounting information and revenue amounts. Role of the agent 138. A broker or agent may transact business with the CBSA on behalf of an importer or owner, provided that the broker/agent has been authorized to do so. Additional information concerning the authority to act as an agent is provided in Memorandum D1-6-1: Authority to Act as Agent . 139. In the CSA environment, although it is the responsibility of the CSA importer to identify the requirement for accounting of imported goods to trigger accounting, the importer may appoint a broker/agent to complete and transmit the related accounting CAD information to the CBSA. Further, where such services are offered, a broker/agent may be appointed on behalf of the CSA importer to prepare and transmit adjustments to CAD. The CSA importer may also use a broker/agent to prepare and submit documents required at the time of report, for example, when a non-CSA service option is used (for example, Pre-Arrival Release System (PARS) or RMD). Account security 140. Shipments imported into Canada by a CSA importer are subject to the security provisions described in section 35 of the Act for release before payment privileges. 141. Where goods are released before payment under the provision of paragraph 32(2) (b) of the Act and authorized for delivery, the CSA importer becomes liable for payment of duties when the goods are received at the place of business of the CSA importer, owner or consignee. 142. The CSA importer pledges security on Part 2 of the application. The pledged account security number may be changed only in consultation with the CBSA. Section 5: Revenue reporting Interest 143. In most situations, interest payable to, or owed by, the CSA importer under provisions of the Customs Act , Customs Tariff , Special Import Measures Act ( SIMA ) and regulations made under those acts, is calculated by CARM. Situations where interest may apply include late transaction payment interest and interest on adjustments. Generally, interest is payable beginning the first day after the person becomes liable to pay the amount and ends on the day the amount is paid in full. For information about the application and calculation of interest, refer to the following memoranda: Memorandum D11-6-5: Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief Memorandum D14-1-3: Re-determinations and Appeals Under the Special Import Measures Act Memorandum D17-1-5: Registration, Accounting and Payment for Commercial Goods Interest is calculated on a compounded daily basis. There are two interest rates applied in accordance with the Customs Act and the Customs Tariff , depending on the nature of the situation: Prescribed rate: The average annual rate of interest on 90-day Treasury bills in the first month of the preceding quarter. Specified rate: The sum of the prescribed rate plus six percent per year. Visit this site for the current interest rates . 144. Interest resulting from the underpayment of a payment or a late transaction payment are calculated at the specified rate. Interest on adjustments is calculated at the prescribed rate. Interest on adjustments to CAD 145. The CARM system posts the updated duties and taxes. If an adjustment results in an amount owing to the CBSA, interest will be calculated and added to the amount. This includes interest related to self-adjustments, re-determinations, further re-determinations, and duties relief provisions. Interest on pre-CARM adjustments 146. A pre-CARM adjustment is subject to a number of exceptions under the CSA program. CSA clients will request changes by submitting an \"As Adjusted TT-Type CAD,\" using the Replace Entire Line Method or Net Change Method. CSA clients may also adjust a single pre-CARM B3-3 Declaration or adjust multiple B3-3 Declarations on an \"As Adjusted TT-Type CAD.\" Regardless of the submission method selected, additional considerations specific to CSA include: CSA clients must submit on a TT-Type CAD CSA clients will self assess interest amounts, in addition to any refunds, duties or taxes owing to the CBSA as per policy 147. Section 80 of the Act stipulates that interest granted as the result of a refund applies only on the 91st day after the day an application for the refund is received by the CBSA. Late payment interest amounts 148. In accordance with subsection 33.4(1) of the Act, late-payment interest is payable when duties and taxes are not paid by the due date. late-payment interest will be automatically calculated by the CBSA. 149. The amount of late-payment interest is calculated using the specified rate, on the amount of the outstanding balance, for the period beginning on the date after payment was due to the date payment is made. The date of payment is identified by the date on which the importer's designated financial institution received the related payment. 150. The due date for payment of duties and taxes by the CSA importer is determined by the date the imported goods are released/received at the place of business of the importer, owner or consignee. Waiver of interest 151. In the following circumstances, the interest amount related to goods imported by the CSA importer may be waived. For adjustments, interest is waived when interest on the duties, taxes and penalties is less than CAD $5. Note: All calculations that relate to the interest amount must be made to determine if the waiver applies. The importer is to retain records to support the calculation. Payments at financial Institution prior to due date 152. The payment must be paid at a financial institution 10 weekdays after the 17th of month two. Where CSA importers might incur additional interest charges on amounts owing they may make supplementary payments at their financial institution. Payment amounts and their respective due dates are outlined in statements and invoices that are posted to TCP accounts. Payments collected are recorded in CARM and reflected on the TCP's account via the transaction history and account balance. 153. Payments are generally made towards the TCP's account balance. Once the payment is made, the TCP has two (2) options: leave the payment on the account and allow for automatic clearing to occur use the payment credit to clear a specific transaction via the Apply Credits as Payments page on the CCP Payments 154. Under the CSA program, revenue amounts owing to or by the CSA importer are payable to the account of the Receiver General in the prescribed manner, within the prescribed time and at the prescribed place as noted in section 3.5 of the Act. In terms of the CSA program, the prescribed manner and place for making payments is through one of the five (5) payment methods available in the CARM system (refer to the table below which outlines the methods available). The prescribed time for making payments is the payment due date indicated on the Statement of Account. Note: The CARM Solution does not accept cash, certified cheques/banks drafts, or bank remittances as payment methods. Payment options available to TCPs via CARM Payment channel Payment method The maximum amount in Canadian dollars CBSA approved bank required Electronic payment Online via CCP (credit card and Interac) $5,000 for credit card $100,000 for Interac Not available Online banking Unlimited Yes Electronic Data Interchange (EDI) Unlimited Yes Pre-authorized debt ( PAD ) (One-time and on-going) $100,000,000 Yes Point of sale (POS) payment Credit or debit $5,000 Not available Note: Debit limits are subject to the limits imposed by the cardholder's financial institution and can differ from the limit noted in this document. CSA accounting and payment periods 155. The following are the accounting and payment periods for a CSA importer: Statements of account (SOA): SOA are generated by the CBSA, which summarizes transactions for the period, including payments made, interest owing, credits on account, and disbursement. SOAs are generated on the 25th day of each month. Accounting period: The accounting period selected by the CSA importer establishes when the accounting for imported goods is due. Where accounting is late, a late-accounting penalty applies. Option 1: Accounting for goods released/received in a calendar month is due by the payment due date (10 weekdays after the 17th of the following month). Option 2: Goods released/received between the 18th of one month and the 17th of the second month must be accounted for by the payment due date (10 weekdays after the 17th of the second month). Payment period: The payment due date is ten (10) weekdays from the 17th of month two (2) regardless of the accounting option chosen. Section 6: General process, corrections and adjustments CSA submission 156. The CSA CAD submission process accounts for and assesses duties and taxes on commercial goods imported into Canada by a CSA importer. CADs are submitted for the purposes of accounting. The date of release/receipt is self-assessed and used to establish the accounting and payment periods for all goods imported by the importer. 157. The ability to submit and view CADs, notifications, and Statement of Adjustments is governed by Delegation of Authority, and is limited to those with the appropriate delegations to access the Importer's account. 158. The CSA importer or their authorized representative completes the CAD and transmits it via EDI. CSA importers may account for both CSA and non-CSA goods and for multiple shipments (according to the consolidation rules outlined in policy) with one CAD, if they choose. Details on requirements and consolidation options can be found in Chapter 26 Section 14.2 Submissions of the ECCRD . 159. If the submission passes validation, the CAD is accepted and stored in the CARM system for duties, taxes, and interest calculation (if applicable). 160. If the submission or acceptance occurs after the payment due date, a Late Accounting Penalty is applied when the CAD is accepted into the CARM system. 161. All information associated with the CAD submission is used to calculate duties and taxes, which is posted to the CSA importer's account. 162. The outbound message regarding the results of the process is transmitted to the sender via EDI. This includes any applicable duties, taxes, and penalties resulting from the CAD transmission. The CAD is also viewable on the CCP , which is accessible by the Importer and their authorized representatives with delegated authority. Rejection of CAD 163. Upon submission of the CAD, the transmitting party receives an outbound message rejecting the CAD transmission. The CSA importer or their authorized representative is asked to update the CAD based on error messages communicated via EDI. Sample error messages can be found in Chapter 26 Appendix B MIG CAD Examples of the ECCRD . 164. The importer or their authorized representative updates the CAD based on error messages communicated to the client via EDI. Requirements and information specific to CSA corrections and adjustments can be found in Chapter 26 Section 14.3 CSA Corrections and Adjustments of the ECCRD . Additional considerations, limitations, and requirements for line additions and voiding are found in Chapter 26 Sections 8.2 Considerations and Limitations and 8.3 Line Additions and Voiding of the ECCRD . 165. To re-submit CAD, the importer or their authorized representative transmits the CAD via EDI. The updated version of the CAD is re-validated . Corrections and adjustments 166. Corrections and adjustments to CADs via EDI provide CSA importers the ability to request a change to information on a CAD for specified reasons including but not limited to responding to a CBSA compliance verification and self-identified corrections. Changes to CAD information can be transmitted following initial CAD acceptance. These changes may result in positive, negative, or neutral changes to the duties and taxes on the goods imported into Canada, which may also result in the calculation of interest either owed to the TCP or owed to the CBSA. 167. The system determines if a change is a correction or an adjustment based on the payment date determined in the original CAD submission, noting: all changes will be considered corrections between the initial acceptance of the CAD and 11:59:59 pm ET on the payment due date according to CARM system time all changes will be considered adjustments to the final version of the CAD on file at 12:00:00 am ET on the day after the payment due date according to CARM system time 168. Corrections can be submitted by the CSA importer or their authorized representative, and adjustments can be submitted by the CSA importer, authorized Customs Broker, or authorized Third Party representatives (that is, Trade Consultants). 169. Adjustment results are captured on the Statement of Adjustment, which provides information on previous and adjusted transactional details, the change in total duties and/or taxes assessed (if applicable), and the legislative authority supporting the change. If there is a change in the total duties and/or taxes assessed, the net change (that is, credit or debit) of any adjustments are also provided on the DN. 170. CBSA-initiated CAD changes will create a new CAD version and clients will be notified via the CCP through a Statement of Adjustment. The ability to submit and view CADs, notifications, and Statement of Adjustments is governed by Delegation of Authority, and is limited to those with the appropriate delegations to the Importer's account. 171. Changes to a CAD are subject to the same considerations and limitations as described in Chapter 26 Section 8.0 Corrections and Adjustments of the ECCRD . The transmission of a change requires the transmission of the entire CAD with Function 4 as described in Chapter 26 Section 2.1.1 Message Functions of the ECCRD . Changes may be applied to fields at the declaration, invoice, and commodity level. All changes require the submission of a Reason Code and may include supporting remarks. A maximum of three (3) Legislative changes may be applied to a single CAD change transmission. This maximum applies to the CAD at the document level, irrespective of the number of lines being changed; however, this does not mean an importer can change a maximum of three lines. As long as the legislative changes apply to all changes being made, there is no maximum to the number of lines that can be changed in a single submission. The maximum of three (3) legislative authorities applies to a single adjustment request/submission, therefore previous changes do not influence the current submission limitations. However, if a field governed by a legislative authority is being changed more than once, the Importer or authorized representative may be required to submit an appeal of the previous Statement of Adjustment to change the value again. 172. More information on the requirements for submitting a correction or adjustment, adding or voiding an invoice line, field-level formatting, and rules can be found in Chapter 26 Sections 8.2 Considerations and Limitations and 8.3 Line Additions and Voiding of the ECCRD . Specific information captured on CSA corrections and adjustments CADs is found in Chapter 26 Section 14.3 CSA Corrections and Adjustments of the ECCRD . Submit change(s) to CAD via EDI 173. The CSA importer or their authorized representative modifies the information on a submitted CAD to reflect the changes in information. They then transmit the CAD via EDI. Requirements and information specific to CSA corrections and adjustments can be found in Chapter 26 Section 14.3 CSA Corrections and Adjustments of the ECCRD . Additional considerations, limitations, and requirements for line additions and voiding are found in Chapter 26 Sections 8.2 Considerations and Limitations and 8.3 Line Additions and Voiding of the ECCRD . Supporting documentation must be made available to the CBSA upon request. 174. The CARM system validates the CAD received via EDI and automatically determines if it is a correction or adjustment based on whether it is prior to/on or post the payment due date. The system validates that the information is in the correct format and performs additional validation based on CBSA business rules/legislative requirements. 175. If the submission does not pass validation, the CAD is rejected and an error message is provided in the CAD response message. If rejected, the CAD is not stored in the CARM system. 176. If the submission passes validation, the CAD is accepted and stored in the CARM system for duties, taxes, and interest calculation (if applicable). 177. The CARM system posts the updated duties and taxes if the change incurs accounts payable or receivable resulting from changes to a CAD. If an adjustment results in an amount owing to the CBSA, interest will be calculated and added to the amount. If the adjustment results in a refund to the Importer, and the CBSA does not issue a Statement of Adjustment within the 90 day limit, the system will calculate interest beginning the 91st day after the claim was successfully accepted. 178. The outbound message regarding the results of the process is transmitted to the sender via EDI. This includes any applicable duties, taxes, and interest resulting from the CAD transmission. In the case of adjustments, the results will also be detailed on a Statement of Adjustment sent to the Importer's inbox on the CCP . This information is accessible by customs brokers and Third Parties that have delegated access to the Importer's account. 179. Adjustment results are captured on the Statement of Adjustment, which provides information on previous and adjusted transactional details, the change in total duties and/or taxes assessed (if applicable), and the legislative authority supporting the change. If there is a change in the total duties and/or taxes assessed, the net change (that is, credit or debit) of any adjustments are also provided on the DN. Rejection of CAD for CSA corrections and adjustments 180. Upon submission of the CAD, the transmitting party receives an outbound message rejecting the CAD transmission. The CSA importer or their authorized representative is asked to update the CAD based on error messages communicated via EDI. Sample error messages can be found in Chapter 26 Appendix B MIG CAD Examples of the ECCRD . 181. The importer or their authorized representative updates the CAD based on error messages communicated to the client via EDI. Requirements and information specific to CSA corrections and adjustments can be found in Chapter 26 Section 14.3 CSA Corrections and Adjustments of the ECCRD . Additional considerations, limitations, and requirements for line additions and voiding are found in Chapter 26 Sections 8.2 Considerations and Limitations and 8.3 Line Additions and Voiding of the ECCRD . 182. The importer or their authorized representative transmits the CAD via EDI. The updated version of the CAD is re-validated . Withdraw of a CSA CAD 183. A request to withdraw a CAD after it has been submitted to the CBSA, may be made by one of the following TCPs: the CSA Importer a customs broker who has delegated authority to act on behalf of the CSA Importer a third party such as a trade consultant, lawyer or accountant who has delegated authority to act on behalf of the importer 184. Requests to withdraw a CAD must only be made in instances where information on the CAD is incorrect but cannot be amended using the correction or adjustment processes in CARM. This includes errors in: CAD fields which cannot be edited (for example, release office, release date) information declared on a Pre-CARM \"As Declared\" CAD the transaction number, where the Importer submitted a CAD using a transaction number that belongs to another TCP, whom they do not have delegated of authority for 185. Requests to withdraw a CAD may be made during either the correction period, or after the payment due date during the adjustment period. 186. For additional details on CAD withdraws including coding references, refer to Memorandum D17-2-3 : Business Number Changes and Commercial Accounting Declaration Withdraw Requests . CSA pre-CARM adjustments 187. The CSA Pre-CARM Adjustments process changes information on Canada Customs Coding Forms ( B3-3 s) submitted prior to CARM Release 2 go-live for CSA importers. A change to the CAD is considered a pre-CARM adjustment when the change occurs after CARM Release 2 go-live to declaration information that was submitted prior to CARM Release 2 go-live. Eligibility for pre-CARM adjustments end after the prescribed time to file adjustments per policy. 188. Adjustments to pre-CARM B3-3 s may result in a positive, negative or neutral change to the duties and taxes on the goods imported into Canada, which may also result in a calculation of interest either owing to the importer or owing to the Crown. Pre-CARM adjustments can be submitted by the CSA importer and their authorized representative. Note: There is no mass adjustment functionality for pre-CARM B3-3 s. As such, each adjustment must be submitted individually. 189. To make a pre-CARM adjustment, CSA importers or their authorized representative submit a Pre-CARM Adjustment Request via the CCP or EDI specifying the difference in value (delta values) incurred for duties and taxes. These requests are accepted by the CARM system so long as they pass the validation process and act as the \"As Adjusted\" CAD. CSA importers or their authorized representative may be required to make changes to the \"As adjusted\" CAD as part of the adjustment process after the initial pre-CARM adjustment as a result of compliance reviews. Submitting a pre-CARM adjustment 190. The importer or their authorized representative submits a Pre-CARM Adjustment Request in CAD format via EDI or the CCP . This can be a single or consolidated adjustment request. The importer is responsible for calculating and submitting the duties, taxes and interest delta (that is, difference in interest from the original pre-CARM B3-3 submission) as debit or credit values. Detailed submission requirements and associated inputs for submitting Pre-CARM Adjustment Requests can be found in Chapter 26 Section 14.3.1 Pre-CARM Adjustments: Customs Self Assessment of the ECCRD . 191. The system validates that the required information is provided and ensures the information is in the correct format. If the submission does not pass validation, the CAD is rejected and an error message is provided in the CAD response message. If rejected, The CAD is not stored in the CARM system. 192. If the submission passes validation, the CAD is accepted and stored in the CARM system for duties, taxes, and interest calculation (if applicable). 193. The duties, taxes, and interest delta (debit or credit) captured in the Pre-CARM Adjustment Request is posted to the CSA importer's account. 194. The outbound message regarding the results of the process is transmitted to the sender via EDI. This includes any applicable duties, taxes, and interest resulting from the CAD transmission. The results will also be detailed on a Statement of Adjustment sent to the Importer's inbox on the CCP . This information is accessible by customs brokers and third parties that have delegated access to the Importer's account. 195. Adjustment results are captured on the Statement of Adjustment, which provides information on previous and adjusted transactional details, the change in total duties and/or taxes assessed (if applicable), and the legislative authority supporting the change. If there is a change in the total duties and/or taxes assessed, the net change (that is, credit or debit) of any adjustments are also provided on the DN. Rejection of pre-CARM adjustment 196. Upon submission of the CAD, the transmitting party receives an outbound message rejecting the CAD transmission. The CSA importer or their authorized representative is asked to update the CAD based on error messages communicated via EDI. Sample error messages can be found in Chapter 26 Appendix B MIG CAD Examples of the ECCRD . 197. The importer or their authorized representative updates the Request based on error messages communicated to the client via EDI. Detailed submission requirements and associated inputs for Pre-CARM Adjustment Requests can be found in Chapter 26 Section 14.3.1 Pre-CARM Adjustments: Customs Self Assessment of the ECCRD . The CSA importer or their authorized representative transmits the request via EDI. The updated version of the request is re-validated . Subsequent adjustments for pre-CARM adjustment 198. After changes to information on an existing CSA pre-CARM B3-3 is accepted by the CARM System, the importer is notified that additional adjustment(s) are required as a result of a compliance verification. This scenario details information about actions that need to be taken by the importer to complete the subsequent adjustment process. 199. The importer is notified that subsequent adjustments to their pre-CARM adjustment is required. Since the importer already has a CAD on file, the importer can complete the adjustment via the standard adjustment process. Supporting documentation 200. It is not necessary to provide supporting documentation at the time of the automated adjustment. However, in accordance with section 40 of the Act, the importer is required to maintain the appropriate records on file and make them available to the CBSA when requested. 201. CSA participants are required to maintain audit trails from the adjustment transaction to the source document that triggered the need for the change and from the adjustment transaction that included the adjusted revenue. 202. Where the CSA importer fails to make information relating to imported goods available to the CBSA when requested, a penalty may be assessed. In addition, there is a specific SIMA -related penalty that may be assessed when the CSA importer fails to provide the detailed product description for a particular import when requested. A contravention may be assessed where the importer fails to respond to a written request. Mass adjustments 203. Mass adjustments are used to bundle changes to information across two or more CADs and transmit them via EDI following initial CAD acceptance for RPP clients. The changes must be for the same goods for the same issue (that is, the reason code must apply to all adjustments), with the exception of a tariff treatment change that may require a classification and country of origin change (where two reasons are allowed). 204. The changes may result in positive, negative, or neutral changes to the duties and taxes on the goods imported into Canada, which may also result in the calculation of interest either owed to the client or owed to the CBSA. The process provides clients and the CBSA the ability to request an adjustment to multiple transactions for specified reasons including but not limited to responding to a CBSA compliance verification and self-identified corrections. 205. Mass adjustments can be initiated by importers or their authorized representatives. They can also be initiated by the CBSA (for example, as a result of a compliance verification where the TCP does not make the necessary changes within 90 days). 206. Adjustment results are captured on the Statement of Adjustment, which provides information on previous and adjusted transactional details, the change in total duties and/or taxes assessed (if applicable), and the legislative authority supporting the change. If there is a change in the total duties and/or taxes assessed, the net change (that is, credit or debit) of any adjustments are also provided on the DN. 207. CBSA-initiated CAD changes will create a new CAD version and clients will be notified via the CCP through a Statement of Adjustment. The ability to submit and view CADs, notifications, and Statements of Adjustment is governed by Delegation of Authority, and is limited to those with the appropriate delegations to the Importer's account. 208. EDI participants who wish to submit mass adjustment requests must first generate a Mass Adjustment Case via the CCP . The case reference number (CBSA Case Number) provided for the Mass Adjustment Case must be provided in the mass adjustment request. Like standard corrections and adjustments, mass adjustments require the transmission of the entire CAD with Function 4 as described in Chapter 26 Section 2.1.1 Message Functions of the ECCRD . Changes may be applied to fields at the declaration, invoice and commodity level. There is no limit to the number of fields the reason code/legislative authority may be applied to in a single submission. More information on the requirements for submitting a mass adjustment, adding or voiding an invoice line, field-level formatting, and rules can be found in Chapter 26 Sections 8.2 Considerations and Limitations and 8.3 Line Additions and Voiding of the ECCRD . Mass adjustments of CAD via EDI 209. The Importer or their authorized representative generates a Mass Adjustment Case via the CCP . The CCP produces a CBSA Case Number for the Mass Adjustment Case. 210. The importer or their authorized representative modifies all CADs associated with the mass adjustment, updates the information to reflect the required change(s), and references the Mass Adjustment Case using the CBSA Case Number. They then transmit the CADs via EDI. The CBSA can also make changes to the CAD (for example, as a result of a compliance verification where the TCP does not make the necessary changes within 90 days). Additional considerations, limitations, and requirements for line additions and voiding are found in Sections 8.2 Considerations and Limitations, 8.3 Line Additions and Voiding, and 8.6 Mass Adjustments of the ECCRD . 211. Supporting documentation may be required upon submission as per policy, and may be requested by the CBSA after submission for any change at any time. It is the TCP's responsibility to submit any attachments via the CCP ; there is no option to provide supporting documentation via EDI. No reminder notification is sent for insufficient supporting documentation. 212. The CARM system validates that the CAD received via EDI contains information in the correct format and performs additional validation based on CBSA business rules/legislative requirements. If the submission does not pass validation, the CAD(s) is rejected and an error message is provided in the CAD response message. If rejected, the CAD is not stored in the CARM system. If the submission passes validation, the CAD is accepted and stored in the CARM system for duty, tax, and interest calculation (if applicable). 213. The CARM system posts the updated duties and taxes. If the adjustments result in an amount owing to the CBSA, interest owing will be calculated and added to the amount. If the adjustments result in a refund to the Importer, and the CBSA does not issue a Statement of Adjustment within the 90 day limit, the system will calculate interest beginning the 91st day after the claim was successfully accepted. 214. The outbound message regarding the results of the process is transmitted to the sender via EDI. This includes any applicable duties, taxes, and interest resulting from the CAD transmission. If the adjustment requests are processed automatically by the CARM System, the outbound EDI message will provide confirmation of the acceptance. This means that the version submitted is the latest version. If the adjustment requests require review by a CBSA officer, the outbound EDI message will indicate such. After the CBSA officer processes the adjustment requests, the results (decision) will be detailed on a Statement of Adjustment sent to the Importer's inbox on the CCP . 215. Adjustment results are captured on the Statement of Adjustment, which provides information on previous and adjusted transactional details, the change in total duties and/or taxes assessed (if applicable), and the legislative authority supporting the change. If there is a change in the total duties and/or taxes assessed, the net change (that is, credit or debit) of any adjustments are also provided on the DN. Rejection of CAD accounting for mass adjustments via EDI 216. Upon submission of the CADs, the transmitting party receives an outbound message rejecting one or more of the CAD transmissions. The Importer or their authorized representative is asked to update the CAD(s) based on error messages communicated via EDI. Sample error messages can be found in Chapter 26 Appendix B MIG CAD Examples of the ECCRD . 217. Error messages and additional information (if applicable) for resolving the issue(s) is provided only for rejected transactions. The Importer or their authorized representative updates the rejected CAD(s) based on error messages communicated to the client via EDI. Additional considerations, limitations, and requirements for line additions and voiding are found in Chapter 26 Sections 8.2 Considerations and Limitations, 8.3 Line Additions and Voiding, and 8.6 Mass Adjustments of the ECCRD . 218. The Importer or their authorized representative transmits the CAD(s) via EDI, referencing the same Mass Adjustment Case using the original CBSA Case Number if the request has not yet been processed. If processed, a new Mass Adjustment Case must be generated and the new CBSA Case Number referenced in the submission (this is treated as a new submission). The updated version of the CAD(s) is re-validated . Drawbacks 219. Information on drawbacks can be found in Memorandum D7-4-3: NAFTA Requirements for the Duty Drawback and Duties Relief Programs . Self-adjustment under SIMA or surtax 220. The importer submits a request for re-determination (refund) of SIMA duties after the payment due date via the CCP . 221. A request for re-determination must be submitted via the CCP when requesting a refund of SIMA duties after the payment due date. The importer submits a request through the CCP using a separate web-form and does not submit changes through the CAD itself. 222. The importer selects the lines on the CAD(s) they wish to appeal by either: selecting the CAD lines themselves, when appealing the original determination (that is, initial SIMA decision or deemed decision) selecting the CAD lines captured within a Statement of Adjustment, when appealing a re-determination (that is, a decision rendered under SIMA Section 55, 56, or 57) 223. The TCP must submit the following information along with their request: type of request and reason(s) for the request (for example, request for Normal Values to be established or reviewed, amount of subsidy to be established or reviewed) a statement setting out the grounds on which the determination or re-determination is contested (including the legislative authority) a statement setting out the facts on which the request for re-determination is based Evidence in support of the facts a copy of the original (that is, interim and final) accounting document package (at a minimum, the customs invoice or a commercial invoice which meets the CBSA's invoice requirements; the cargo control document; and any required certificate and/or permits) 224. In cases where an importer is questioning whether the imported goods are those described in an order or finding of the Canadian International Trade Tribunal ( CITT ), the importer also submits evidence including samples of the imported product, product literature/specifications, certificates of specification, and purchase documents describing the goods in detail (for example, purchase order, commercial invoice). 225. The Importer, or an authorized representative, can view the Statement of Adjustment via the CCP . The Statement of Adjustment captures the result of the process, including information on previous and adjusted transactional details, the change in total duties and/or taxes assessed (if applicable), and the legislative authority supporting the change. If there is a change in the total duties and/or taxes assessed, the net change (that is, credit or debit) of any adjustments are also provided on the DN. 226. For additional information, please refer to Memorandum D14-1-3: Re-determinations and Appeals Under the Special Import Measures Act . Section 7: Compliance Obligations 227. Based on CSA requirements found in the Part 2 application, the CSA importer is required to do the following: establish a new release date and be able to provide supporting documentation for the company's receipt date(s), which replaces the border release date use an \"accounting trigger\" for accounting to the CBSA perform a monthly sweep to identify and account for open invoices and receipts not captured by the trigger implement a mechanism to differentiate between imported goods and domestic shipments, and foreign versus domestic vendors make adjustments for any trade data previously accounted for, that requires a correction when additional or subsequent information is received notify the CBSA when there are changes to their TCP; the CBSA shall be notified when there are changes to an importer's US or Mexico vendor list or direct shipped domestic consignee list make electronic transmissions for TCP 228. The importer must also, on an annual basis, test their processes, systems and review the information submitted in their original Part 2 application to ensure all systems and information remain valid. Any changes must be reported to the CBSA. First validation and subsequent revalidation 229. The first validation review will usually be initiated within 12 months of the CSA importer having begun operations within the CSA environment. It is necessary for the CBSA to validate the importer's application details and to verify that the approved CSA importer is knowledgeable about the operational requirements of the program. 230. To ensure that a CSA participant maintains good standing in the CSA program, a CBSA officer will validate the participant regularly. This process will validate that the CSA-approved importer is fulfilling all CSA obligations and that the client remains low risk. If areas of non-compliance are identified, the CBSA officer will determine if an action plan is required. 231. Subsequent re-validations will usually be initiated 4 years from the date the final validation report is sent to the client. In the event the CBSA officer has any concerns or if there are any major changes to client activity (that is, new service provider, new operating systems), a revalidation will be considered prior to the four year requirement and will be initiated within 12 months of the changes having taken effect. The re-validation process will ensure program compliance by: conducting a risk assessment verifying that all CSA obligations continue to be met examining systems and audit trail capabilities reviewing the reconciliation of revenues administering an action plan if warranted applying AMPS if non-compliance is identified Monitoring 232. After an importer has been issued a CSA authorization and begins to operate within the CSA environment, periodic monitoring may be conducted by the CBSA. This process will help maintain the general level of compliance of CSA importers with the CBSA's program legislation and related requirements. Post incident analysis (PIA) 233. The CBSA may conduct a PIA following an incident or breach of supply chain security. A letter will be sent to the program member via the CCP when a PIA has been initiated. The letter of notification will state the reason for the PIA and request the member's participation. 234. The purpose of a PIA is to assess compliance with program requirements or obligations under the Act following a security-related incident and to implement any necessary corrective action. A PIA will not be conducted at the request of another program or agency without grounds directly rooted in CSA program policy. The PIA will seek to: identify the source of the incident assess the member's response and cooperation with customs regulations and law enforcement (including self-reporting) ensure the implementation of proactive measures to prevent future incidents 235. Incidents that require a PIA may be brought to the attention of the CBSA by means of: voluntary disclosure by the business or its authorized representative communications with CBSA operations, including BSOs court decisions or legal publications 236. At the discretion of the CBSA, membership benefits, including access to FAST lanes entering Canada, may be maintained or suspended throughout the duration of a PIA depending on the severity of the incident. The outcome of a PIA may consist of: an action plan to outline corrective measures in response to the incident suspension or cancellation of program membership If the program member gives an unsatisfactory explanation as to the possible cause(s) of the incident, fails to respond effectively to the incident, and/or is unwilling or unable to participate in a PIA, then program membership may be suspended or cancelled at the discretion of the CBSA. 237. A letter will be sent to the program member via the CCP when a PIA has been concluded. The letter will state the outcome of the PIA and will provide an effective date for the CBSA's decision. A cancellation decision as a result of a PIA is subject to appeal. Action plans 238. An action plan constitutes a mutual agreement between the importer and the CBSA. Action plans are administered to resolve specific incidents of non-compliance and do not necessarily result in an automatic suspension or cancellation of a CSA authorization. Action plans are created to formally document identified compliance issue(s), provide a means by which to resolve the issue(s) as well as provide support until such situations are corrected. 239. Action plans may be created for issues of non-compliance which fall under either section 10.6(1) (suspension from the program) or 10.6(2) ( cancellation/removal from the program) of the AIGPDR. 240. The importer will be notified when an action plan is required. A reasonable timeframe will be determined by taking into consideration the complexity and specific nature of the issue(s) which gave rise to the action plan. Should the importer feel they require additional time within which to address or correct the issue(s) they may make a written request for an extension of time via the CCP. Such requests will be reviewed by the CBSA on a case-by-case basis . 241. Should an importer feel that an action plan is not warranted, they should contact the issuing officer identified in the CCP for their case. It is important to note that an action plan cannot be appealed as it is an interim measure to aid a client with compliance issues. Should a client have questions related to the action plan, they should contact the issuing officer. If a client does not follow through with the required corrective actions their CSA authorization may be suspended or cancelled. Penalties 242. Importers who do not comply with the requirements of the CSA program may be subject to penalties under the AMPS . CSA importers are not exempt from other non-CSA penalties that may also apply. More information on AMPS is available in Memorandum D22-1-1: Administrative Monetary Penalty System . Systems outages CBSA unplanned outage 243. The CBSA System Outage Contingency Plan sets out the procedures for importing commercial goods in the event of a full CBSA system outage in all modes. Clients may contact the TCCU at 1-888-957-7224 for additional clarification.", @@ -33577,7 +33577,7 @@ "act_name": "CBSA D-Memoranda", "section": "D23-3-1", "marginal_note": "Appendix A: Load specifications for vendors and consignees", - "part": "", + "part": "Customs Self-Assessment Program for Importers", "division": "", "heading": "", "text": "As part of the CSA application and approval process, importers must submit an inventory of their TCPs to CBSA, as follows:\n- A list of all United States (US) and Mexico vendors and domestic direct ship consignees must be submitted to the CBSA with the Part 2, Books and Records, of the application process. If significant volumes are to be submitted, it is recommended that a test file be forwarded to check for file layout accuracy, before submitting the entire file.\n- A complete file must be submitted to the CBSA and approved at least six weeks before the CSA start date.\nFlat file specifications\nOnly flat files in fixed length records with a .txt extension can be accepted by the CBSA and uploaded into CBSA systems. Submissions that do not conform to the specifications and cannot be uploaded to CBSA systems will be returned to the applicant. This will lead to delays in the application and approval process.\nCBSA will not manipulate submissions to conform to the flat-file specifications. Should corrections or updates to submissions be required, the CBSA cannot accept them by email.\nSpecifications\nFlat files consist of the following:\n- a header record\n- data records\n- a trailer record\nAll fields must be left aligned .\nHeader record\nThe file must begin with a header record, which must be 450 bytes (that is, 450 characters, including spaces). All the fields listed below are mandatory at the specified length. Complete the header record with a hard return (that is, press \"enter\").\nMandatory fields for header record Field Data element Length Specifications 1 Record identifier 2 numeric Must be \"00\" 2 Business number 9 numeric The 9-digit business number of the CSA importer 3 Filler 439 spaces 439 blank spaces\nExample: The header record should begin like this: 00123456789 and be followed by 439 blank spaces. Do not fill with zeroes .\nData records\nVendor and direct-shipped consignee\nEach line (that is, each vendor or consignee record) must contain 450 bytes (that is, 4507nbsp;characters, including spaces). All the fields listed below are mandatory at the set length specified. Any unused characters must be spaces. (Do not input \"0\"s) At the end of each line, include a hard return (that is, press \"enter\").\nMandatory fields for vendor and direct-shipped consignee Field Data element Length Specifications Example 1 Record identifier 2 numeric Must be \"02\" for consignee records Must be \"03\" for vendor records 02 03 2 Business number 15 alphanumeric BN15 must be a recognized division of a CSA applicant. Must be nine digits, the identifier RM followed by four digits 123456789RM0001 3 TCP Type Code 2 numeric Must be one of the following: 01: Dunn and Bradstreet 02: internal 03: business number (CDN registered companies) 04: internal revenue service United States 05: SCAC # 06: other 03 4 TCP identifier 15 alphanumeric Must be 15 characters (including spaces). Will accept number or letters. This must be unique and not duplicated. 12345 67890abcd 5 Address line 1 30 characters Must have at least two characters; at least one character must be numeric. Will accept punctuation and symbols. Must fill with spaces to equal 30 characters. 128th St. 6 Address line 2 30 characters Will accept punctuation and symbols. Must fill with spaces to equal 30 characters. Unit 88 7 City 30 characters Must have at least two characters. Will accept punctuation and symbols (for example, St. John's). Must fill with spaces to equal 30 characters. New York 8 Province/State code 2 alpha For consignee records: a valid province is mandatory For vendor records: if country code is \"United States\", a valid state code is mandatory if country code is not \"United States\" a two-character province/state code can be entered, otherwise it must be filled with two blank spaces AB NY 9 Country code 2 alpha For consignee records: must = \"CA\" For vendor records: cannot = \"CA\" CA United States 10 Postal/zip code or other country postal code 10 alphanumeric For consignee records: must be valid postal code (no space in the middle) For vendor records: If country code is \"United States\" then a valid ZIP code is required. A five-digit ZIP code must be followed by five spaces and a nine-digit ZIP code cannot have the hyphen and must be followed by one space. If country code is not \"United States\", another country postal code can be entered, otherwise it must be filled with 10 spaces. N9D7H4 12345 123456789 A1A1A1B 11 Business name 175 alphanumeric Must be at least two alphanumeric; Will accept punctuation and symbols. Must fill with spaces to equal 175 characters. ABC Importing 12 Filler 137 spaces Must fill with 137 spaces. 137 spaces\nThe total record must be comprised of 450 characters including spaces.\nTrailer record\nThe file must end with a trailer record, which must be 450 bytes (that is, 450 characters, including spaces). All the fields listed below are mandatory at the specified length. Any unused characters must be spaces. Do not include a hard return at the end of the trailer record (that is, do not press \"enter\" ).\nMandatory fields for trailer record Field Data element Length Specifications 1 Record identifier 2 numeric Must be \"99\" 2 Number of records 9 numeric The number of records in the file, including the header and trailer records. This number must have preceding zeroes (for example, 000000076) 3 Filler 439 blank spaces 439 spaces\nExample: If you had 74 vendors and consignees in the file and, remembered to add the header and trailer records, the trailer would be 99000000076 followed by 439 spaces. Do not fill with zeroes .\nReasons for rejection of flat file submissions\nSubmissions will be rejected if:\n- the header record does not exist, is duplicated, or is found elsewhere in the file\n- the header record does not begin with \"00\"\n- the BN9 is not valid with the CBSA, or is not a valid CSA importer\n- the header or trailer record does not have exactly 450 characters, including spaces\n- no vendor or consignee records exist (that is, no data records were provided)\n- the vendor/consignee records are not maximized to exactly 450 characters\n- the TCP identifier (Field 4) is duplicated\n- the postal code includes a space or is not a valid postal code\n- the data in each field are not left aligned\n- the trailer record does not begin with \"99\"\n- the total record count does not equal the count in the trailer record, including the header and trailer records\n- the record count field is not nine digits (for example, \"000000076\")\n- there is a hard return after the trailer", @@ -33595,7 +33595,7 @@ "act_name": "CBSA D-Memoranda", "section": "D23-3-1", "marginal_note": "Appendix B: Transition", - "part": "", + "part": "Customs Self-Assessment Program for Importers", "division": "", "heading": "", "text": "The transition of an importer from traditional CBSA processes to the CSA environment is critical, and requires careful coordination between the CBSA officer, the importer, the service providers and the CBSA. In particular, the implications of the importer's CSA \"start date\" need to be clearly understood and applied. On the importer's CSA start date, transactions submitted to the CBSA with the BN15 of the CSA-approved importer are processed using CSA procedures and the processing of records in ACROSS will change. These changes include:\n- Release records are de-linked from accounting records for importers to trigger accounting from their internal business systems.\n- The five-day time frame for the accounting of commercial goods is discontinued and the CSA importer is to account within the time frames of CSA accounting option selected. An overdue release report is not generated for releases after the start date.", @@ -33613,7 +33613,7 @@ "act_name": "CBSA D-Memoranda", "section": "D23-3-1", "marginal_note": "Appendix C: CSA accounting options", - "part": "", + "part": "Customs Self-Assessment Program for Importers", "division": "", "heading": "", "text": "CSA accounting options Element Option 1 Option 2 Accounting period, (CAD) submission For all goods received/released in month 1, CAD due on or before payment due date. For all goods received/released between the 18th of month 1 to the 17th of month 2. CAD due on or before payment due date. Payment due date 10 week days after the 17th of month 2. Same as option 1. Billing period All goods received/released in month 1, payment due 10 week days after the 17th of month 2. All goods received/released between the 18th of month 1 to the 17th of month 2, payment due 10 week days after the 17th of month 2. Range CAD and payment due date (calendar days) 31 to 62 days from receipt/release. 15 to 45 days from receipt/release. SOA 25th of month 2 for all goods released in month 1. 25th of month 2 for all goods released between the 18th of month 1 to the 17th of month 2. Correction period From CAD submission date to payment due date. Same as option 1. Adjustment period From payment date onward. Same as option 1.", @@ -33631,7 +33631,7 @@ "act_name": "CBSA D-Memoranda", "section": "D23-3-1", "marginal_note": "Appendix D: Letter of authorization", - "part": "", + "part": "Customs Self-Assessment Program for Importers", "division": "", "heading": "", "text": "(Sample only)\n[Insert business letter head] Date: [insert information] To: Canada Border Services Agency Subject: Letter of authorization This is to advise you that: Name of representative: [insert information] Address: [insert information] City/province/state: [insert information] Postal/zip-code: [insert information] Is authorized by: Name of business: [insert information] Address: [insert information] City/province/state: [insert information] Postal/zip-code: [insert information] To provide information to the Canada Border Services Agency (CBSA) on behalf of the business as required in relation to the Partners in Protection program. [Insert business name] acknowledges that by authorizing the above noted representative, it assumes full liability for all information provided to the CBSA by their representative. This authorization is valid until further notice. Authorized signature: [insert information] Title: [insert information] Telephone number: [insert information]", @@ -33649,7 +33649,7 @@ "act_name": "CBSA D-Memoranda", "section": "D23-3-1", "marginal_note": "References", - "part": "", + "part": "Customs Self-Assessment Program for Importers", "division": "", "heading": "", "text": "Consult these resources for further information.\nApplicable legislation\n- Accounting for Imported Goods and Payment of Duties Regulations\n- Customs Act\n- Customs Tariff\n- Presentation of Persons (2003) Regulations\n- Privacy Act\n- Reporting of Imported Goods Regulations\n- Special Import Measures Act\nRelated D memoranda\n- Memorandum D1-4-1: CBSA Invoice Requirements\n- Memorandum D1-6-1: Authority to Act as Agent\n- Memorandum D7-4-3: NAFTA Requirements for the Duty Drawback and Duties Relief Programs\n- Memorandum D11-6-5: Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief\n- Memorandum D14-1-3: Re-determinations and Appeals Under the Special Import Measures Act\n- Memorandum D17-1-5: Registration, Accounting and Payment for Commercial Goods\n- Memorandum D17-2-3: Importer Name/Account Number or Business Number Changes\n- Memorandum D22-1-1: Administrative Monetary Penalty System\n- Memorandum D23-2-1: Customs Self-Assessment Program for Carriers\nSuperseded D memorandum\nD23-3-1 dated January 31, 2025\nIssuing office\nTrusted Trader Programs Unit Trusted Trader Programs Division Commercial Program Directorate Commercial and Trade Branch",