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The Customs Self Assessment Program
What is the CSA program?As part of the Customs Action Plan, the Canada Border Services Agency (CBSA) introduced the Customs Self Assessment (CSA) program, a progressive trade option for clients who invest in compliance. Based on the principles of risk management and partnership, the CSA program will be of mutual benefit to the importing community and the CBSA. Clients will have the opportunity to significantly reduce the costs of compliance while enhancing their ability to comply with customs requirements. The CBSA will have the opportunity to better align its resources with trade of higher or unknown risk. The CSA program will give approved importers the benefits of a streamlined accounting and payment process for all imported goods. The streamlined accounting and payment process ends the need for importers to maintain separate and costly customs processes, allowing them to use their own business systems to fully self assess and meet their customs obligations. See CSA Revenue Summary to complete your monthly revenue summary electronically or in hard copy. The CSA program also gives approved importers, approved carriers, and registered drivers the benefits of a streamlined clearance option for CSA eligible goods. The streamlined clearance process ends 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. The accounting and payment component of the CSA program has been available to approved clients since June 2001. The full program, including the CSA clearance option, became available to approved clients beginning December 3, 2001. What are the benefits of the CSA program?The CSA program will reduce costs for the private sector by:
Who is eligible to apply?Importers eligible to apply to the CSA program include those who:
Carriers eligible to apply to the CSA program include those who are:
Commercial Drivers who apply under the Commercial Driver Registration Program (CDRP) include those who are:
What is involved in application and approval?Importer Application Process - The CSA program involves a three-part application and approval process. Part I -- Risk Assessment Importers will have to give detailed information such as:
Part II -- Books and Records and Business Systems Importers will be asked to demonstrate that their books and records and business systems have, or will have, the necessary linkages, controls, and audit trails to support CSA program requirements such as:
Part III -- Client Undertaking Importers must submit a list of their U.S. vendors and direct-delivery (domestic) consignees. CSA-approved importers may be asked to sign a Client Undertaking document which will include an outline of the roles and responsibilities of the importer or carrier, agreed-on accounting and payment time frames, and references to possible contraventions and resultant penalties. The document will also outline how the CSA client and the CBSA can work together to suppress contraband smuggling. Carrier Application Process - The CSA program involves a three-part application and approval process. Part I -- Risk Assessment Carriers will have to give detailed information such as:
Part II -- Books and Records and Business Systems Carriers will be asked to illustrate:
Carriers must submit a list of the owner-operators that they intend to use to transport CSA freight into Canada. Part III CSA-approved carriers may be asked to sign a Client Undertaking document which will include an outline of the roles and responsibilities of the importer or carrier, agreed-on accounting and payment time frames, and references to possible contraventions and resultant penalties. The document will also outline how the CSA client and the CBSA can work together to suppress contraband smuggling. CDRP Application ProcessSee CDRP Information site. More informationFor more information, please contact one of the client services offices listed below: British Columbia Regional Director, Client Services Alberta Regional Director, Client Services Northern Ontario Regional Director, Client Services Southern Ontario Regional Director, Client Services Quebec Regional Director, Client Services Newfoundland and Labrador Regional Director, Client Services |
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