Customs Self Assessment Program
Importers

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What's New

D-memorandum

Forms

Customs Self Assesment

Participating importers can significantly reduce the cost of doing business with the CBSA.

Importers can use their own business systems and processes, which must meet the CBSA's requirements, to forward trade data and to report and remit payment of taxes and duties once a month to their own financial institutions. This self-assessment option represents significant cost savings because importers no longer have to remit payment at the time of each shipment.

Benefits

The CSA program provides many benefits for importers:

Application Process

Eligibility

Importers eligible to apply to the CSA program must meet these requirements:

Application

There is a two-part application and approval process for importers.

Part I – Risk assessment

Importers will have to give detailed information such as the following:

Part I application: E646

Part II – Books, records and business systems

Importers will be asked to demonstrate that their books, records and business systems have, or will have, the necessary internal controls and procedures — including linkages, controls and audit trails — to support CSA program requirements such as the following:

Part II application: E655

Accounting

Tips and tools

Customs Interest Calculation Program
Calculates daily specified, daily prescribed and monthly prescribed interest on customs transactions.

Approved CSA importers are responsible for their self-assessment and for reporting related revenues to the CBSA. In the CSA environment, the K84 form is eliminated. Instead the importer must submit a monthly revenue summary form to report to the CBSA on revenue from the importation of commercial goods into Canada. This report includes the amounts related to the accounting for goods, adjustments, refunds, drawback, interest, penalties and other CBSA assessments. CSA-approved importers then pay any duties and taxes owing at a financial institution.

CSA revenue summary form: E648

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