Customs Brokerage & Clearance
Accounts, Registration and CARM
- Business account manager (BAM)
- The person who manages a business's account in the CARM Client Portal. The first person to register the business becomes the BAM, and CBSA recommends naming a backup.
- Business Number (BN)
- The 9-digit number the Canada Revenue Agency issues to identify a business. Every commercial importer needs one. See Do You Need a Business Number to Import?
- CARM (CBSA Assessment and Revenue Management)
- CBSA's system of record for assessing and collecting duties and taxes on commercial imports. See What Is CARM in Canada?
- CARM Client Portal
- CBSA's online portal where importers register, manage their account, view statements, pay, and delegate customs brokers. See How to Register for CARM
- Financial security
- A bond or other security posted with CBSA, required to hold Release Prior to Payment privileges. See Release Prior to Payment
- Importer of record
- The party legally responsible for an importation: accurate declarations, paying duties and taxes, keeping records and correcting errors. See Importer of Record Responsibilities
- Non-resident importer (NRI)
- A business outside Canada that imports goods into Canada in its own name. It needs a Business Number from the CRA, an RM account and CARM registration. See the Non-Resident Importer Guide
- Release Prior to Payment (RPP)
- A CBSA privilege that lets commercial goods be released before duties and taxes are paid, backed by financial security. See Release Prior to Payment
- RM account
- The import-export program account attached to a Business Number, for example 123456789RM0001. Since October 21, 2024 it is administered by CBSA.
Release and the Border
- Cargo control number (CCN)
- The number that identifies a shipment to CBSA: the carrier's 4-character code followed by a unique shipment number, 5 to 25 characters with no spaces. On highway loads it is the PARS number. See What Is a PARS Number?
- Carrier code
- A 4-character code CBSA assigns to a carrier. It forms the start of every cargo control number the carrier issues.
- CBSA (Canada Border Services Agency)
- The federal agency that releases goods at the border, collects duties and taxes, and enforces import rules for itself and other government departments.
- Customs bonded warehouse
- A CBSA-licensed warehouse where imported goods can be stored without paying duties and taxes until they are released into Canada or exported.
- eManifest
- CBSA's requirement for carriers to send cargo and conveyance data electronically before arrival. Highway carriers must have it received and validated at least one hour before reaching the border.
- Examination (referral)
- When CBSA refers a shipment for inspection or more information instead of releasing it. See Common Reasons Shipments Are Held
- Integrated Import Declaration (IID)
- An electronic release request that also carries other government departments' data, under CBSA's Single Window Initiative. It can be sent up to 90 days before arrival.
- Low Value Shipment (LVS)
- A streamlined CBSA process for lower-value commercial shipments, such as the Courier Low Value Shipment program for goods valued at CAN$3,300 or less. See LVS Customs Clearance
- PAPS (Pre-Arrival Processing System)
- The U.S. Customs and Border Protection system for trucks entering the United States. It is the U.S. counterpart of PARS and can't be used to clear goods into Canada.
- PARS (Pre-Arrival Review System)
- CBSA's release option that lets a broker or importer submit release information before or after the goods arrive, up to 45 days ahead. Most highway freight into Canada clears this way. See What Is a PARS Number?
- Release
- CBSA's authorization for imported goods to enter Canada. Final accounting and payment can follow after release.
- Release Notification System (RNS)
- CBSA's messaging system that tells brokers, carriers and warehouses the status of a release request, such as "Goods released". See what each status means
- Release on Minimum Documentation (RMD)
- A paper-based release option, submitted before or after arrival, followed by final accounting.
- Sufferance warehouse
- A CBSA-licensed warehouse where goods that haven't been released yet are held, for example when they are cleared inland rather than at the border.
Classification, Value and Origin
- Advance ruling
- A binding decision CBSA can issue before importation on a good's tariff classification or origin.
- Certification of origin
- The statement that supports a CUSMA claim. CUSMA has no prescribed form; the exporter, producer or importer can complete it. See the CUSMA guide
- Country of origin
- Where goods were made or substantially transformed. It decides which tariff treatment can apply and whether surtaxes apply.
- CUSMA (USMCA)
- The Canada-United States-Mexico Agreement, which replaced NAFTA on July 1, 2020. Qualifying goods enter Canada at preferential rates. See the CUSMA guide
- Customs Tariff
- The law that sets Canada's tariff classifications and duty rates for every type of imported good.
- HS code (tariff classification)
- The Harmonized System number that identifies a product. Canada uses a 10-digit classification, and it drives the duty rate, trade agreement eligibility and permit requirements. See Tariff Classification
- Tariff treatment
- The set of duty rates that applies to a good based on its origin, such as Most-Favoured-Nation (MFN), the United States Tariff (UST) or the Mexico Tariff (MXT).
- Value for duty (VFD)
- The value customs duties and taxes are calculated on, usually based on the price paid with certain adjustments. See Duties, Taxes & GST
Duties, Taxes and Accounting
- Adjustment
- A change to a declaration after accounting, to correct an error or claim a refund. Refunds can generally be claimed within four years. See Duty Drawback, Relief and Refunds
- Anti-dumping and countervailing duties
- Extra duties under the Special Import Measures Act (SIMA) on goods sold into Canada below fair value or subsidized by a foreign government.
- B3
- The former Canada Customs Coding Form used to account for commercial imports, replaced by the Commercial Accounting Declaration under CARM.
- Commercial Accounting Declaration (CAD)
- The declaration used under CARM to account for commercial goods: classification, value, origin, tariff treatment, and duties and taxes owed. See Import Declaration Canada
- Customs duty
- A tax on imported goods set by the Customs Tariff, calculated on the value for duty at the rate for the good's classification and tariff treatment.
- Duties relief
- A CBSA program that removes duty at import, under licence, for goods that will be exported. It does not cover GST/HST. See Duty Drawback, Relief and Refunds
- Duty drawback
- A refund of duties paid on imported goods that are later exported, used to make exported goods, or destroyed. Claims are made on Form K32. See Duty Drawback, Relief and Refunds
- GST/HST on imports
- The Goods and Services Tax (or the federal part of the HST) charged on most imported goods. GST/HST registrants can generally recover it as an input tax credit.
- Remission order
- A government order that cancels or refunds duties for specific goods, importers or uses, such as the United States Surtax Remission Order (2025).
- Surtax
- An extra charge on top of customs duty on certain goods, such as Canada's surtaxes on listed U.S.-origin goods. See Industry News
Compliance and Regulated Goods
- AIRS (Automated Import Reference System)
- The CFIA's reference tool showing import requirements for food, plants, animals and related products by HS code, origin, destination and end use.
- AMPS (Administrative Monetary Penalty System)
- CBSA's system of civil penalties for customs contraventions, such as inaccurate declarations. See How to Avoid Customs Penalties
- Books and records
- The documents an importer must keep for six years to support its imports. A non-resident can keep them outside Canada only with CBSA's approval.
- Commercial vs. casual goods
- Commercial goods are imported for sale or for commercial, industrial, occupational or institutional use. Casual goods are other goods, such as personal purchases.
- Customs broker
- A business licensed by CBSA to transact customs business for importers, such as declarations, release requests and accounting. See How Customs Brokerage Works
- Customs notice
- A CBSA announcement of a change in customs rules or programs, such as a new surtax, identified by year and number (for example, CN 26-23).
- D-Memoranda
- CBSA's published guidance on customs law and procedure, organized in numbered series. For example, D17-1-4 covers the release of commercial goods.
- Other government departments (OGDs)
- Federal departments and agencies, such as the CFIA, Health Canada and Transport Canada, whose permits and rules CBSA enforces at the border. See Import Permits and Regulated Goods
- Safe Food for Canadians (SFC) licence
- The CFIA licence needed to import most foods into Canada. Its number goes on the Integrated Import Declaration exactly as issued.
This guide is general information, not legal advice. Requirements depend on your specific goods and circumstances, so please confirm details with a licensed customs broker before you ship.