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

extended the eManifest informed compliance period for highway carriers to the fall of 2013.

The informed compliance period for highway carriers is now in effect. Implementation of the

eManifest system for rail carriers occurred in May 2012, and regulations to enforce eManifest

for rail carriers will be announced by the CBSA once confirmed. This announcement will take

place at least 45 days in advance of the mandatory compliance date. Systems for freight

forwarders and importers became available June 2013.

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