The Customs Self Assessment Program

• What is the CSA program?
• What are the benefits of the CSA program?
• Who is eligible to apply?
  • Application Forms
• What is involved in application and approval?
• More information

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:

• ending the transactional transmissions of data elements;
• ending the need for artificial customs systems;
• increasing the certainty of expedited customs processing;
• making it easier for clients to meet their obligations; and
• streamlining legitimate trade.

Who is eligible to apply?

• Importer Application
• Carrier Application
• CDRP Driver Application

Importers eligible to apply to the CSA program include those who:

• are resident in Canada;
• have a history of actively importing for at least two years;
• are without contraband or major commercial infractions;
• are prepared to make an investment in business systems;
• are willing to provide senior management representation that commercial business processes, customs interfaces, and the required trigger, audit trails, and linkages exist or will exist in the business's books and records; and
• are prepared to sign a Client Undertaking document with the CBSA.

Carriers eligible to apply to the CSA program include those who are:

• bonded or post-audit;
• have a history of transporting goods to Canada for at least two years;
• without contraband or major commercial infractions;
• willing to be liable and maintain control of CSA shipments until delivered;
• willing to provide senior management representation that proper commercial business processes and audit trails exist or will exist; and
• prepared to sign a Client Undertaking document with the CBSA.

Commercial Drivers who apply under the Commercial Driver Registration Program (CDRP) include those who are:

• a citizen or permanent resident of Canada; or
• a citizen or lawful permanent resident of the U.S. who meets the normal visitor requirements (i.e., you are in good health and able to support yourself while in Canada).

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:

• their corporate structure and Business Number;
• key business activities and products;
• company policies to minimize risk; and
• upon request, a quarterly report or the most recent audited financial statement.

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:

• an account security number;
• the accounting option selected;
• an internal business monthly cut-off date;
• a business system trigger for customs accounting;
• a way to capture the receipt date in the commercial system;
• a way to distinguish commercial importations from domestic purchases; and
• a sweep process to account for goods not accounted for by trigger.

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:

• their corporate structure and carrier codes;
• security measures for freight facilities and personnel policies;
• terminal and warehouse locations;
• Canadian and U.S. divisions.

Part II -- Books and Records and Business Systems

Carriers will be asked to illustrate:

• accounting and carrier systems;
• the location of books and records;
• a walk-through of an international Canada-bound order;
• the current business process for all shipments;
• sample documents, descriptions, and the linkages for each step in the shipping process;
• how CSA customers, drivers, and shipments will be identified in the system; and
• how CSA shipments will be traced.

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 Process

See CDRP Information site.

More information

For more information, please contact one of the client services offices listed below:

British Columbia
Yukon Territory

Regional Director, Client Services
Canada Border Services Agency
503, 333 Dunsmuir Street
Vancouver BC V6B 5R4
Telephone: (604) 666-6753

Alberta
Manitoba
Northwest Territories
Saskatchewan

Regional Director, Client Services
Canada Border Services Agency
Federal Building
1st floor, 269 Main Street
Winnipeg MB R3C 1B3
Telephone: (204) 984-6986

Northern Ontario
Nunavut

Regional Director, Client Services
Canada Border Services Agency
1st floor, 2270 St. Laurent Boulevard
Ottawa ON K1G 6C4
Telephone: (613) 991-0537

Southern Ontario

Regional Director, Client Services
Canada Border Services Agency
1 Front Street, West
P.O. Box 10, Station A
Toronto ON M5W 1A3
Telephone: (416) 954-0770

Quebec

Regional Director, Client Services
Canada Border Services Agency
5th floor, 400 Place d'Youville
Montréal QC H2Y 2C2
Telephone: (514) 496-8085

Newfoundland and Labrador
New Brunswick
Nova Scotia
Prince Edward Island

Regional Director, Client Services
Canada Border Services Agency
1557 Hollis Street
P.O. Box 638
Halifax NS B3J 2T5
Telephone: (902) 426-7982