Customs Account Security Program

This program provides importers and licenced customs brokers with a range of special privileges for release and accounting.

Eligibility Criteria

Both importers and customs brokers may apply for Release Prior to Payment and Uncertified Cheque privileges.

Summary

The program allows importers and customs brokers who have posted security with the Canada Border Services Agency (CBSA) to obtain Release Prior to Payment Privileges and Uncertified Cheque Privileges. By posting security with the CBSA, importers and brokers may obtain release of imported goods before accounting and paying duties and taxes.

Importers and customs brokers may file either Local or National Security. Local Security is filed with the appropriate regional customs office. Local Security allows an importer or broker to obtain release of goods prior to payment only at one customs office. National Security is filed with Brokers Licensing and Account Security Programs. National Security allows an importer or broker to obtain the release of goods prior to payment at all customs offices in Canada.

For resident importers, the amount of security required is based on an applicant's average monthly duties and taxes payable (less the GST) on all importations transacted during a 12 month period, up to a maximum of $10 million.

For non-resident importers, the amount of security required is based on an applicant's average monthly duties and taxes (including the GST) on all importations transacted during a 12 month period, up to a maximum of $10 million.

The minimum amount of security required for importers is $250 for a single customs office and $5 000 for national privileges. The minimum amount of security required for licensed customs brokers is $5 000 to transact business at a single customs office and $25 000 for national privileges.

Types of security

This security can be in one of the following forms:

• cash;
• a certified cheque;
• transferable Government of Canada bonds;
• a bond (Canada Customs bond, form D120) issued by an approved financial institution.

If you require personal assistance contact the Customs Client Services Office closest to you (see Related Reading: Customs Offices - Supplement or from Canada Border Service Agency's Web site for a list of addresses).

Quebec Contact(s):
See National Contact.

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National Contact(s):
Border Information Service - BIS
Canada Border Services Agency
Telephone: 204-983-3500 or 506-636-5064
Toll-free (information): 1-800-461-9999
Web site: http://www.cbsa.gc.ca/menu-eng.html

Brokers Licensing and Account Security Programs Import Process Division
Canada Border Services Agency
8th Floor, Sir Richard Scott Building
191 Laurier Avenue West
Ottawa, Ontario  K1A 0L5
Telephone: (613) 941-0346 or/ou (613) 941-4789
Fax: (613) 946-0242
Toll-free (information): 1-800-461-9999
Web site: http://www.cbsa.gc.ca/menu-eng.html