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Glossary of Customs

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Glossary of Customs Terms

|Accounting | |Simplified name for Canada Customs coding form used by customs brokers to submit |
|Document | |complete import shipment details including HS codes, valuation, and origin |
| | |information. Also called B3 or Entry. |
|ACI |Advanced Commercial |Program that provides CBSA officers with electronic pre-arrival cargo information |
| |Information |from various carriers and freight forwarders in order to identify health, safety |
| | |and security threats related to commercial goods before the goods arrive in |
| | |Canada. ACI program Phase I and Phase II covers goods shipped via air mode and |
| | |marine mode, respectively. ACI program Phase III covers highway and rail shipments|
| | |via the eManifest method. |
|ACIS |Automated Customs |CBSA computerized, bilingual, 24/7 telephone service that automatically answers |
| |Information System |all incoming calls and provides general pre-recorded customs information. |
|ACROSS |Accelerated Commercial |CBSA technology system that allows importers and brokers of low-risk shipments to |
| |Release Operations Support|exchange information electronically, quickly and efficiently, thereby eliminating |
| |System |the requirement to present paper release packages. |
|ADD |Anti-Dumping Duty |A measure by Canada Customs to protect domestic producers from unfair foreign |
| | |competition. Goods imported into Canada below “fair market” prices through dumping|
| | |or government subsidy, are subject to anti-dumping or countervailing duties. |
|AIRPARS |Air Pre-Arrival Review |CBSA line release program at international airports available to importers. PARS |
| |System |release information includes shipment arrival, invoice, and permit information. |
|API/PNR |Advanced Passenger |A program to facilitate entry of legitimate travelers into Canada while preventing|
| |Information/Passenger Name|terrorism and other serious crimes. Under Canadian law, all commercial carriers |
| |Record |are required to provide the CBSA with API/PNR data relating to all persons |
| | |traveling to Canada. This includes all basic personal information, citizenship, |
| | |and travel itinerary. |
|B2 (B2A or B2R) | |Canada Customs form used to claim refunds, file appeals, and amend B3 entry |
| | |documents. |
|B3 | |Canada Customs coding form used by brokers to submit complete import shipment |
| | |details including HS codes, valuation, and origin information. Also called |
| | |Accounting Document or Entry. |
|BN |Business Number |All businesses importing goods into Canada are required to have a business number.|
| | |Also referred to as SBRN. |
|BOL |Bill Of Lading |A document that establishes contract between a shipper and a specific carrier for |
| | |the delivery of goods. Variations include OBL (Ocean Bill of Lading) and AWB |
| | |(Airway Bill). |
|Bonded Warehouse | |Licensed warehouse facility where imported goods and exportable goods can be |
| | |stored (up to 4 years) with deferral of duties. Duties are payable only on the |
| | |portion of goods that enter into the Canadian economy. |
|CBSA |Canada Border Services |Canadian Federal agency that manages the access of people and goods to and from |
| |Agency |Canada. Also referred to as Canada Customs. |
|CADEX |Customs Automated Data |CBSA system serving importers and brokers providing the ability to transmit |
| |Exchange |accounting documents, for goods already released, in an electronic format to CBSA.|
| | |Also includes ability to query certain files and receive release notifications and|
| | |file updates. |
|Canada Customs | |Canadian Federal agency that manages the access of people and goods to and from |
| | |Canada. Also referred to as Canada Border Services Agency. |
|Carrier Code | |A unique 4-digit number issued by CBSA to cargo carriers for simplified |
| | |identification at the border. |
|CCD |Cargo Control Document |CCD is the carrier's initial record of the shipment's arrival. This cargo manifest|
| | |may be the BOL or a specific Form A8A(B).Both need to accompany the shipment. |
|CCI |Canada Customs Invoice |Canada Customs Form that indicates the buyer, seller, country of origin, price |
| | |paid or payable, and a detailed description of the goods, including quantity, and |
| | |other required information. |
|CIG |Customs Internet Gateway |CBSA system that provides trading partners with the ability to send and receive |
| | |cargo, release, and accounting data over the Internet. |
|CSA |Customs Self Assessment |The CBSA program that gives approved importers, carriers, and drivers a |
| | |streamlined clearance option for CSA eligible goods. |
|Customs Brokerage | |A profession/service that involves the processing of shipments and goods through |
| | |customs barriers for importers and exporters (usually businesses). This involves |
| | |the preparation of documents, payment of duties & taxes, and/or communication of |
| | |information on behalf of the client with the border authorities. |
|EDI |Electronic Data |A set of standards or methods for computer-to-computer exchange of information |
| |Interchange |between organizations. |
|EICS |Export and Import Controls|Under the direction of the Ministry of Foreign Affairs, the EICB authorizes the |
| |Bureau |import and export of goods restricted by quotas and/or permits. |
|Entry | |Simplified name for Canada Customs coding form used by brokers to submit import |
| | |shipment details including HS codes, valuation, and origin information. Also |
| | |called Accounting Document or B3. |
|Exporter | |One who facilitates the movement of goods or commodities by domestic producers for|
| | |foreign consumers. |
|Freight Forwarding| |A third party logistics provider that coordinates and organizes shipments via |
| | |various carriers, often internationally. |
|GST |Goods and Services Tax |Federal sales tax levied on most goods and services, including imported goods. |
|HS |Harmonized Commodity |International goods classification system developed and maintained by the World |
| |Description and Coding |Customs Organization to classify imported and exported goods. |
| |System | |
|HST |Harmonized Sales Tax |The combination of Provincial and Federal Sales Taxes (PST and GST) in Nova |
| | |Scotia, Newfoundland & Labrador, and New Brunswick. |
|HVS |High Value Shipment |An imported shipment that exceeds $1600 CAD in value. |
|Importer | |One who facilitates the movement of goods or commodities by foreign producers for |
| | |domestic consumers. |
|K14 | |Revenue Canada form number for appeals to Canada Customs. |
|K84 | |Accounting statement form number used by customs brokers to reconcile duties and |
| | |taxes submitted to Revenue Canada. |
|LVS |Low Value Shipment |An imported shipment that is less than $1600 CAD in value. Qualifies for expedited|
| | |processing by Canada Customs. |
|MFN |Most Favoured Nation |International trade status given to one nation by another and ensures trade |
| | |advantages such as low tariffs and fewer restrictions. |
|NAFTA |North American Free Trade |Free Trade Agreement implemented among Canada, Mexico and the USA to eliminate |
| |Agreement |duties. |
|OGD |Other Government |A term used to describe other Federal agencies that impose import restrictions and|
| |Departments |documentation requirements that are enforced by Canada Customs. |
|PARS |Pre-Arrival Review System |CBSA line release program available to importers for submitting release |
| | |information prior to arrival of land-based shipments. PARS release information |
| | |includes shipment arrival, invoice, and permit information. |
|PIP |Partners in Protection |CBSA program that enlists the cooperation of private industry in joint effort to |
| | |enhance border and supply chain security, combat organized crime and terrorism, |
| | |increase compliance with customs requirements and help detect and prevent |
| | |contraband smuggling. |
|PST |Provincial Sales Tax |Provincial sales tax levied on most goods. |
|RMD |Release on Minimum |Customs release which is provided to importers or brokers with initial submission |
| |Documentation |of only minimum documentation. Transaction is secured with financial security on |
| | |file with Revenue Canada. |
|RNS |Release Notification |CBSA service providing brokers, importers, carriers and warehouse operators with a|
| |System |more timely and efficient notification of release decisions via electronic RNS |
| | |messages. RNS participants are instantly notified when a transaction (shipment) is|
| | |released and pre-arrival (PARS) transaction is approved. |
|RSF |Revenue Summary Form |Payment document used by CSA (Customs Self-Clearance) importers. Similar to K84 |
| | |form. |
|SIMA |Special Import Measures |Legal authority that helps to protect Canadian industry from injury caused by the |
| |Act |dumping and subsidizing of imported goods. |
|Sufferance | |Privately-owned and CBSA-licensed facility where imported goods can be stored |
|Warehouse | |after crossing the border (up to 40 days) until clearance has been provided for |
| | |customs release. |
|TCP |Trade Chain Partners |Referring to the CSA (Customs Self-Clearance) program whereby importers must |
| | |provide complete listing of USA vendors and Canadian consignees to Canada Customs |
| | |for approval. |

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