E648 – CSA Revenue Summary

Identification

• Business number
• CSA importer name
• Revenue Summary (RSF) month
• Period start date (Y M D)
• Period end date (Y M D)
• VFD of current-month transactions
• Filing ID

Current month revenue distribution

• Debits – Revenue, adjustments, and interest (Amount)
  • 49010 – Duty on original transactions
  • 49010 – Duty on adjustments
  • 49121 – GST on original transactions
  • 49121 – GST on adjustments
  • 49011 – SIMA
  • 49475 – Excise tax (LVS only)
  • 49443 – Late transaction payment interest (includes reconciled interim payment interest)
  • 49555 – Interest on adjustments
  • 49454 – Interest on excise tax importations
  • Other codes:
  • Subtotal
• Credits – Adjustments, drawbacks, and interim payments (Amount)
  • 49010 – Previous month interim duty
  • 49121 – Previous month interim GST
  • 49443 – Interest on reconciled interim duty
  • 49017 – Refund of import duty
  • 49018 – Refund of SIMA
  • 49019 – Drawback of import duty
  • 49409 – Drawback on import excise tax (except gasoline)
  • 49437 – Interest on overdue refund & drawback claims
  • 49555 – Interest on adjustments
  • Other codes:
  • Subtotal
  • Net total

Other assessments

• Interim payment – Current totals (Amount)
  • 49010 – Current interim duty
  • 49121 – Current interim GST
  • Subtotal
• Customs assessments – AMPS penalties or miscellaneous invoices
  • Type
  • Reference number
  • Port code
  • Amount
  • Subtotal

Assessment totals

• Totals (Amount)
  • Net total Current month revenue distribution
  • Subtotal Interim payment
  • Subtotal Customs assessments
  • Total payment

Bank remittance date (Y M D)
Amount:

I, (name) of (company) declare that to the best of my knowledge and belief this statement is true, correct, complete, and supported by records available to the Canada Border Services Agency on demand.

Instructions

Identification

• Business Number: enter the 15-digit Business Number, including the RM extension.
• CSA importer name: enter the account name associated with the Business Number.
• RSF month: enter the year and month of the RSF you are filing (YYYY/MM). This is the month in which the RSF is to be paid.
• Period start date: enter the first day of the period being reported on this RSF (YYYY/MM/DD).
• Period end date: enter the last day of the period being reported on this RSF (YYYY/MM/DD).
• VFD of current-month transactions: enter the value for duty for all of the current-month transactions included on the RSF.
• Filing ID: enter your five-digit account security number or the five-digit account security number of the third party filing the payment.

Current month revenue distribution

• Amount: enter the amount that corresponds to the appropriate line object code(s) (see the following table for additional line object code descriptions). Include the revenue distribution for any post-CSA B2-1(DAS) being paid or credited.
• Subtotal – debits: once line object code(s) are entered, add the amounts and enter the total here.
• Subtotal – credits: once line object code(s) are entered, add the amounts and enter the total here.
• Net total: subtract the subtotal-credits from the subtotal-debits and enter the total here.

Other assessments

• Interim payment: enter the interim amounts you are paying for duty and GST, if applicable.
• Subtotal – interim payment: add the amounts of the column and enter the total here
• Customs assessments: enter any Customs-assessed items included on the RSF such as a B2-1 (DAS) or AMPS penalties. Enter the type, reference number, port code and amount for each payment. For any B2-1, list all the details except the port code and amount (as the amounts must appear in "Current month revenue distribution").
• Subtotal – Customs assessments: add the amounts of the column and enter the total here.

Assessment totals

• Totals: transfer the net total from the Current month revenue distribution, as well as the subtotals from Interim payment and Customs assessments, to this section
• Total payment: add the amounts of the column and enter the total here.

Sample – Additional Line Object Code Descriptions

Codes may vary depending on the importer. The table of codes is listed in Customs Memorandum D17-1-7.

• Debits (Line object code)
  • Excise tax (high value) (See D Memorandum)
  • Excise Duties Interest (49554)
  • Late payment of RSF interest (49442)
• Credits (Line object code)
  • SIMA – K32 (49020)
  • Excise tax (49407)
  • Excise tax – K32 (49409)
  • Sales tax (49177)
  • Sales tax – K32 (49179)
  • GST/HST – Credit for current month corrections on forms E648 (49129)

CSA Revenue Summary – Continuation

Identification

• Business number
• CSA importer name
• Revenue Summary (RSF) month
• Period start date (Y M D)
• Period end date (Y M D)
• VFD of current-month transactions
• Filing ID

Current month revenue distribution

• Debits – Revenue, adjustments, and interest
  • Other codes
  • Amount
  • Subtotal (add to first page)
• Credits – Adjustments, drawbacks, and interim payments
  • Other codes
  • Amount
  • Subtotal (add to first page)
  • Net total (add to first page)

Other assessments

• Customs assessments – AMPS penalties or miscellaneous invoices
  • Type
  • Reference number
  • Port code
  • Amount
  • Subtotal (add to first page)

Date modified:

2013-04-05