Customs Self Assessment Program for Importers
2010-12-17
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Last modified: 2010-12-17
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.
| 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| Superseded memoranda D | D17-1-7, August 14, 2009 |