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.
The CSA program provides many benefits for importers:
Importers eligible to apply to the CSA program must meet these requirements:
There is a two-part application and approval process for importers.
Importers will have to give detailed information such as the following:
Part I application: E646 (PDF, 455 Kb)
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 (PDF, 116 Kb)
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 (PDF, 124 Kb)