Canada Border Services Agency
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Memorandum D17-1-7

Customs Self Assessment Program for Importers

2010-12-17

  1. This memorandum has been revised to update terminology, web site references, form names, and contact information at the Canada Border Services Agency. Other minor editing corrections have been done.
  2. A new paragraph titled Empty Containers has been added to provide further clarification of the subject.

To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca

Full Document: PDF (517 KB) [help with PDF files]
Last modified: 2010-12-17

Summary

This memorandum explains the policies and procedures relating to the accounting, revenue reporting, payment of duties and adjustment of goods imported into Canada by an importer authorized under the Customs Self Assessment (CSA) program. The memorandum also provides information about how to apply for authorization under the program, and a general overview of the CSA clearance process. A glossary of terms used in this document is included in Appendix A of this memorandum. For detailed information about CSA transportation and reporting requirements, refer to Memorandum D3-1-7, Customs Self Assessment Program for Carriers.

References

Issuing office Customs Self Assessment Program
Trusted Traders Division
Programs Branch
Headquarters file  
Legislative references Customs Act, section 32(2)(b)
Other references D1-6-1, D3-1-7, D11-6-5, D11-6-6, D11-6-7, D14-1-3, D14-1-5, D14-1-6, D17-1-0, D17-1-5, D17-1-19, D7-2-3
Electronic Commerce Client Requirement Document (ECCRD)
Superseded memoranda D D17-1-7, August 14, 2009