Customs Self-Assessment (CSA)

The CSA program is a release and accounting system developed by the CBSA to help 

qualifying Canadian importers reduce costs that have traditionally been associated with cross-

border trading by investing in compliance. 

CSA fundamentally changed the customs commercial process for approved importers. It 

moves beyond the existing transactional approach to an importer self-assessment approach. 

Approved importers are able to use their own commercial business system to trigger customs 

accounting. Importers self-assess the duties and GST owing on imported goods through 

a financial institution of their choice. The CBSA expects that CSA will result in increased

compliance with customs requirements as well as improved competitiveness for Canadian 

businesses.

In addition to self-assessment accounting, the CBSA offers CSA approved importers a new 

clearance option. This option gives importers the opportunity to eliminate costs associated 

with the release of CSA eligible goods. As some restrictions do apply to the release program, 

importers may choose to apply for one or both options within the CSA program.

eManifest 

As part of the CBSA’s mandate to strengthen Canada’s border security and improve the

commercial border process, the CBSA has implemented eManifest. eManifest allows 

importers, carriers and freight forwarders to provide advance trade data to the CBSA 

electronically, prior to the goods arriving at the border, regardless of mode of transport.  

eManifest is being implemented by client type over a number of years, using an 18-month

implementation timeline.

The 18-month implementation period began for highway carriers on November 1, 2011 and

was to become mandatory on May 1, 2013. However, due to certain circumstances the CBSA

has extended the eManifest informed compliance period for highway carriers to the fall of 

2013. Implementation of the eManifest system for rail carriers occurred in May 2012, and a

similar timeline of Fall 2013 is in place for implementation of regulations. Systems for freight

forwarders and importers are expected to become available Summer 2013.

International Trade and Customs  /  151

Current as of June 30, 2013

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