Customs Self-Assessment Program
Importers

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, as well as to report and pay duty and taxes through the CARM portal. This self-assessment option represents significant cost savings because importers no longer have to send payment at the time of each shipment.

Benefits

The CSA program provides many benefits to participating importers:

• it ends the need to maintain separate and costly customs processes
• it reduces the number of transactional transmissions
• it aligns importers' financial records with CBSA requirements
• it increases the certainty of expedited customs processing
• it facilitates compliance by increasing clients' awareness of their obligations, and
• it streamlines the process for legitimate trade

Eligibility

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

Residency requirements

• if the importer is a corporation, the importer has its head office in Canada or the United States or operates a branch office in Canada or the United States
• if the importer is an individual, the importer ordinarily resides in Canada or the United States or, if the importer is a partnership, the importer has at least one partner who is an individual who ordinarily resides in Canada or the United States

Legislative requirements

• the importer has not contravened program legislation as defined in section 2 of the Canada Border Services Agency Act
• the importer does not have a criminal record

Operational requirements

• the importer is not a debtor, as defined in section 97.21 of the Customs Act
• the importer is solvent
• the importer has imported commercial goods into Canada at least once prior to the 90 days before the day on which the application was received
• the importer gives security in accordance with section 11
• the importer's books, records and business processes have the internal controls necessary to permit the Agency to determine if the importer is in compliance with the Act and its Regulations, and
• the importer is able to electronically transmit to the Agency, in accordance with the technical requirements, specifications and procedures for electronic data interchange that are set out in the Electronic Commerce Client Requirements Document, the information that is submitted when accounting for goods released under subsection 32(2) of the Act and any adjustments to that information

Application process

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

Part I: Risk assessment

Importers must provide detailed information such as the following:

• a corporate structure and business number
• key business activities and products
• corporate policies related to risk management, and
• upon request, a quarterly report or their most recent audited financial statements

Part II: Books, records and business systems

Importers must 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:

• an account security number
• the accounting option selected
• an internal business monthly cut-off date
• a business system trigger for customs accounting
• a way to capture the receipt date in the commercial system
• a way to distinguish commercial importations from domestic purchases, and
• a sweep process to account for goods not accounted for by the trigger

CARM is the new, official system of record for trade chain partners and the only way to apply to the CSA program and manage CSA membership. Through the CARM Client Portal, you will receive notifications, messages and documents from the CBSA. You will also be able to view your transactions and Statement of Account, and make payments.

To apply for the CSA program, access the CARM Client Portal.

Accounting

Approved CSA importers are responsible for their self-assessment and for reporting related revenues to the CBSA via the CARM Client Portal.

Date modified:

2024-04-15