Customs Self Assessment Program
Expansion to U.S. Non-Resident Importers
Beyond the Border Action Plan
In December 2011, the Prime Minister of Canada and the President of the United States launched the Beyond the Border Action Plan to enhance our mutual security, prosperity and economic competitiveness. As part of the Action Plan, the CBSA committed to expanding the Custom Self-Assessment (CSA) program to allow non-resident U.S. importers to be eligible for the program.
An important step towards expanding CSA eligibility occurred on June 19, 2013, when the Canada Gazette II published the amendments to the Accounting for Imported Goods and Payment of Duties Regulations allowing U.S. non–resident importers (NRIs) to participate in the CSA program.
What does expansion of CSA to NRIs mean?
Previously, to participate in the CSA program, importers had to reside in Canada or, in the case of corporations, have their head office in Canada or operate a branch office in Canada. The amendment extends to importers, who ordinarily reside in, or have their head office or operate a branch office in the U.S., the same benefits afforded to CSA authorized importers by allowing them to apply for membership to the CSA program.
Who is eligible for CSA?
Importers eligible to apply to the CSA program must meet these requirements:
- they are residents of Canada or the United States;
- they have a history of actively importing for at least 90 days prior to their application;
- they do not have a history of contraband or major commercial infractions;
- they are prepared to make an investment in business systems; and
- they are willing to provide their senior management authorization that their books and records contain or will contain commercial business processes, customs interfaces and internal control procedures.
These amendments will not affect CSA-authorized carriers as they are not subject to this residency stipulation. A carrier is eligible for CSA authorization if it has its head office in Canada or the U.S. or operates a branch office in Canada or the U.S.
The expansion of CSA to NRIs supports the CBSA's mandate to facilitate the free flow of persons and goods across Canada's border, while ensuring the safety and security of Canadian communities.
Applications to the CSA program for NRIs are now being accepted. For more information or to obtain an application, please contact:
Customs Self Assessment
Canada Border Services Agency
1980 Matheson Boulevard
Mississauga, ON L4W 5R7
Customs Self Assessment (CSA) website
- Date modified: