Final Review Customs Class 4.4.2024 CCBST

RNS (Release
Notification System)
▶ RNS (Release Notification System) is a
crucial tool within the operations of the
Canada Border Services Agency (CBSA). It
serves as a notification system designed to
inform various stakeholders within the import
and customs clearance process of significant
events related to their transactions.
Here's a breakdown of its functionality and
purpose:
1. Notification of Release Decisions: RNS
notifies customs brokers, importers, carriers,
and warehouse operators when a transaction
is released by CBSA. This notification is
essential as it informs stakeholders that their
goods have been cleared for entry into
Canada.
2. PARS Transaction Approval Notification: In
addition to release decisions, RNS also
notifies users when a PARS (Pre-Arrival
Review System) transaction is approved by
CBSA. PARS allows carriers to submit
electronic cargo and conveyance data before
arriving at the border, facilitating smoother
and more efficient border crossings. The
approval notification ensures that
stakeholders are aware of the status of their
This Photo by Unknown Author is licensed under CC BY

RNS (Release
Notification System)
▶ Overall, RNS plays a vital
role in streamlining customs
clearance processes,
enhancing communication
between CBSA and
stakeholders, and facilitating
the efficient movement of
goods across the Canadian
border. By providing timely
notifications of release
decisions and PARS
transaction approvals, it
enables businesses to
manage their supply chains
more effectively and ensure
compliance with customs
regulations.

Form B2
▶ Form B2, also known as the "Canada
Customs Adjustment Request," is indeed a
critical document used in the context of
Canadian customs clearance. Here's a
detailed overview:
1. Purpose: The primary purpose of Form B2
is to facilitate corrections to accounting
documents related to customs
transactions. These corrections could
involve various aspects, such as tariff
classification, valuation, quantity, or other
details affecting the assessment of duties
and taxes.
2. Types of Corrections:
• Requesting a Refund: If a party believes
that they have overpaid duties and taxes,
they can use Form B2 to request a refund
for the excess amount paid.
• Paying Additional Duty: Conversely, if it's
determined that insufficient duties and
taxes were paid initially, Form B2 can be
used to submit payment for the additional
amount owed.
• No Change in Final Duty Amount: In some
cases, corrections may not result in a
change in the final amount of duty owing.
Form B2 can still be used to document

Form B2
▶ Form B2, also known as the
"Canada Customs Adjustment
Request," is indeed a critical
document used in the context of
Canadian customs clearance.
Here's a detailed overview:
3. Process: The process typically
involves submitting the completed
Form B2 along with supporting
documentation to the Canada
Border Services Agency (CBSA).
This documentation may include
invoices, packing lists, valuation
information, and any other relevant
paperwork substantiating the
correction being requested.
4. Importance: Form B2 is crucial for
maintaining accurate customs
records and ensuring compliance
with Canadian customs regulations.
It allows importers, customs brokers,
and other parties involved in
international trade to rectify any

Form B2
▶ Form B2, also known as the
"Canada Customs Adjustment
Request," is indeed a critical
document used in the context of
Canadian customs clearance.
Here's a detailed overview:
5. Electronic Filing: With the
advancement of technology, Form
B2 can often be submitted
electronically through the CBSA's
online portal or other approved
electronic systems. This
streamlines the process and
reduces paperwork, making it more
efficient for stakeholders.
In summary, Form B2 serves as a vital
tool for correcting errors, requesting
refunds, or paying additional duties
related to customs transactions in
Canada. Its proper completion and
submission are essential for
maintaining compliance and facilitating

ECL (Export Control
List)
▶ The Export Control List (ECL) is a
key component of Canada's
export control framework. It
consists of a list of specific goods
and technologies that are subject
to export controls. Items included
on the ECL require either an
individual export permit or a
general export permit before they
can be exported from Canada.
The Export Control List plays a
critical role in regulating the export
of sensitive goods and
technologies from Canada,
helping to safeguard national
security interests and international
peace and stability. It ensures that
exports are conducted responsibly
and in compliance with Canadian
laws and international obligations.

ECL (Export Control
List)
▶ Here's a more detailed explanation:
1. Purpose: The primary purpose of the
Export Control List is to regulate the
export of strategic goods and
technologies to ensure they are not
used for purposes contrary to
Canadian national interests or
international security concerns. These
goods and technologies may include
military items, dual-use goods (items
with both civilian and military
applications), nuclear materials, and
other sensitive products.
2. Controlled Items: The ECL contains
detailed descriptions of the goods and
technologies subject to export controls.
These items are categorized based on
their nature, function, or potential end-
use. Examples of items that may be
included on the ECL are certain types
of firearms, encryption software,
chemical precursors, and items with

ECL (Export Control
List)
▶ Here's a more detailed explanation:
3. Export Permits: For goods listed on the
Export Control List, exporters must obtain
either an individual export permit or rely on a
general export permit, depending on the
specific requirements for each item.
Individual export permits are issued on a
case-by-case basis and involve a thorough
review by the relevant Canadian authorities
to assess the proposed export against
relevant criteria, including national security,
human rights, and non-proliferation concerns.
General export permits, on the other hand,
apply to certain categories of controlled
goods and allow for the export of specified
items to certain destinations under
predetermined conditions without the need
for a specific application for each export
transaction.
4. Compliance and Enforcement: Compliance
with export control regulations, including
adherence to the Export Control List
requirements, is essential for exporters to
avoid penalties and legal repercussions.
Canadian authorities, including the Canada
Border Services Agency (CBSA) and Global

ICL (Import Control
List)
▶ Canada has regulations regarding the
importation of certain goods that may
require permits or licenses.
Here's a general overview of how import
controls work in Canada:
1. Controlled Goods: Canada may
regulate the importation of certain
goods for various reasons such as
public health, safety, environmental
protection, cultural preservation,
national security, or to fulfill international
commitments. These controlled goods
can range from agricultural products to
firearms, textiles, endangered species,
and cultural artifacts.
2. Licensing and Permits: Depending on
the nature of the goods being imported,
importers may need to obtain specific
licenses, permits, or certificates to bring
them into Canada legally. These
permits may be required either on a
case-by-case basis (individual permits)
or for certain categories of goods

ICL (Import Control
List)
▶ Canada has regulations regarding the
importation of certain goods that may
require permits or licenses.
4. Exceptions and Exemptions: Not all
imported goods are subject to import
controls. Many products can be imported
into Canada without the need for special
permits or licenses. However, it's
essential for importers to research and
understand the specific requirements for
the goods they intend to import.
5. Compliance and Enforcement:
Compliance with import regulations is
critical for importers to avoid penalties,
seizures, or delays at the border. CBSA
officers are responsible for enforcing
import regulations and may conduct
inspections to verify compliance with
import requirements.
ICL (Import Control List) is a list of goods
that require either an individual or a
general import permit before they can be
imported into Canada.

CCN (Cargo Control
Number)
▶ CCN (Cargo Control Number) is a number,
assigned by a carrier or freight forwarder, to
a transport document. It begins with the
carrier’s CBSA-assigned carrier code,
followed by a unique reference number
assigned by the carrier or freight forwarder.
Here's a breakdown of its components and
significance:
1. Structure: The Cargo Control Number
typically consists of two main parts:
• Carrier Code: This is a unique identifier
assigned by the Canada Border Services
Agency (CBSA) to carriers engaged in the
transportation of goods across Canadian
borders. It serves as the first part of the CCN
and helps identify the carrier responsible for
transporting the goods.
• Unique Reference Number: Following the
carrier code, there's typically a unique
reference number assigned by the carrier or
freight forwarder. This number helps further
differentiate and track individual shipments
or consignments handled by the carrier.
2. Assignment: The CCN is assigned by the
carrier or freight forwarder to a specific
transport document, such as a bill of lading,
air waybill, or other shipping documents. It

CCN (Cargo Control
Number)
3. Purpose: The primary purpose of the Cargo
Control Number is to facilitate the tracking
and monitoring of shipments as they move
through various stages of the supply chain,
including transportation, customs clearance,
and delivery. It allows customs authorities,
carriers, and other stakeholders to quickly
identify and reference specific shipments
during inspections, documentation checks,
and other customs procedures.
4. Customs Clearance: The CCN plays a vital
role in customs clearance processes. When
goods arrive at a Canadian port of entry, the
Cargo Control Number is used by customs
authorities to link the physical cargo with the
associated customs documentation,
including the cargo manifest and import
declarations. This linkage helps ensure
accurate and efficient customs processing.
5. Record-Keeping and Compliance: Properly
documenting and referencing the Cargo
Control Number is essential for record-
keeping and compliance purposes. Carriers
and freight forwarders must maintain
accurate records of shipments, including
their associated CCNs, to demonstrate
compliance with customs regulations and

Phytosanitary
Certificate
▶ A phytosanitary certificate is a
document issued by the plant protection
organization of the exporting country to
the plant protection organization of the
importing country.
Here's a detailed explanation:
1. Issuing Authority: The phytosanitary
certificate is issued by the national plant
protection organization (NPPO) or
equivalent authority of the exporting
country. This authority is responsible for
ensuring that plants and plant products
comply with phytosanitary regulations
and standards.
2. Recipient: The recipient of the
phytosanitary certificate is the national
plant protection organization or relevant
authority of the importing country. This
authority is responsible for safeguarding
the agricultural interests of the importing
country and preventing the introduction
and spread of pests and diseases that
could harm its plants, crops, or

Phytosanitary
Certificate
3. Purpose: The primary purpose of the
phytosanitary certificate is to certify
that the plants, plant products, or other
regulated items being exported meet
the phytosanitary requirements of the
importing country. It provides
assurance to the importing country that
the consignment has been inspected,
treated (if required), and found to be
free from quarantine pests and
diseases specified by the importing
country's regulations.
4. Contents: The phytosanitary certificate
typically contains essential information,
including:
• Details of the exporter and importer
• Description of the consignment (e.g.,
type of plants or plant products,
quantity)
• Country of origin and country of
destination
• Results of inspections and any
treatments applied
• Declarations regarding compliance with

Phytosanitary
Certificate
5. Importance: Phytosanitary certificates
play a critical role in facilitating
international trade in plants and plant
products while safeguarding plant
health and preventing the spread of
pests and diseases. Importing
countries often require phytosanitary
certificates as a condition for entry of
regulated items, and failure to provide
the required documentation can result
in delays, rejection of the consignment,
or even legal consequences.
6. International Standards: Phytosanitary
measures are governed by the
International Plant Protection
Convention (IPPC), an international
treaty aimed at preventing the spread
and introduction of pests and diseases
of plants and plant products across
borders. The IPPC provides guidance
and standards for phytosanitary
certification and promotes
harmonization of phytosanitary
measures worldwide.

RVC (Regional Value
Content)
▶ RVC (Regional Value Content) is a
specific percentage of non-
originating content to be included in
a finished good in order to determine
the origin of the finished good.
Here's a detailed explanation:
1. Definition: Regional Value Content
(RVC) refers to the minimum
percentage of the value of a finished
good that must be attributed to
originating materials or processing
within a specific geographic region to
qualify for preferential treatment
under a trade agreement.
2. Determining Origin: In trade
agreements with rules of origin, such
as free trade agreements (FTAs),
goods must meet certain criteria to
be considered as originating from a
particular country or region. One of
the key criteria is the Regional Value

RVC (Regional Value
Content)
specific percentage of non-originating
content to be included in a finished good
in order to determine the origin of the
finished good. Here's a detailed
explanation:
3. Calculation: The Regional Value Content
is calculated based on the value of the
finished good and the value of non-
originating materials or processing used
in its production. This calculation typically
involves subtracting the value of non-
originating materials or processing from
the total value of the finished good and
expressing the result as a percentage of
the total value.
4. Application: The Regional Value Content
requirement helps determine whether a
product qualifies for preferential tariff
treatment under a trade agreement. If the
product meets or exceeds the specified
RVC threshold, it is considered originating
and eligible for tariff concessions or
exemptions when exported to other
member countries of the agreement.

RVC (Regional Value
Content)
specific percentage of non-originating
content to be included in a finished good
in order to determine the origin of the
finished good. Here's a detailed
explanation:
5. Flexibility: Trade agreements may specify
different RVC thresholds for different
product categories or sectors.
Additionally, some agreements may allow
for alternative methods of calculating
RVC or provide flexibility through
cumulation provisions, which allow
producers to use materials or processing
from other member countries to meet the
RVC requirement.
6. Verification and Compliance: Ensuring
compliance with RVC requirements is
essential for exporters to benefit from
preferential tariff treatment under trade
agreements. Customs authorities may
conduct verification procedures, including
document checks and physical
inspections, to verify the origin of goods
and the accuracy of RVC calculations.

Customs Self
Assessment (CSA)
▶ The Customs Self Assessment (CSA)
program is a specific program for approved
CBSA clients. Participants are allowed a
streamlined accounting and payment
process for all imported goods, may use
their own business systems to initiate trade
data reports, and can self-assess any
duties and taxes. Here's a detailed
overview of the program:
1. Streamlined Process: Under the CSA
program, approved clients benefit from a
streamlined accounting and payment
process for all imported goods. This means
that they can enjoy expedited clearance
procedures, reduced administrative
burdens, and simplified reporting
requirements for customs duties, taxes,
and other fees.
2. Participant Eligibility: To participate in the
CSA program, businesses must meet
certain eligibility criteria and undergo a
thorough assessment by the CBSA.
Typically, participants are considered low-
risk importers with a history of compliance
with customs regulations and a
demonstrated commitment to maintaining

Customs Self
Assessment (CSA)
streamlined accounting and payment process
for all imported goods, may use their own
business systems to initiate trade data
reports, and can self-assess any duties and
taxes. Here's a detailed overview of the
program:
3. Business Systems Integration: One of the key
features of the CSA program is that
participants are allowed to use their own
reports. This means that they can integrate
customs clearance processes directly into
their existing accounting or supply chain
management systems, streamlining
operations and reducing manual data entry
requirements.
4. Self-Assessment of Duties and Taxes:
Another significant aspect of the CSA
program is that approved participants have
the authority to self-assess any duties and
taxes owing on their imported goods. This
means that they are responsible for
accurately determining the customs value,
tariff classification, and applicable duty rates

Customs Self
Assessment (CSA)
streamlined accounting and payment process
for all imported goods, may use their own
reports, and can self-assess any duties and
taxes. Here's a detailed overview of the
program:
5. Benefits and Advantages: Participation in the
CSA program offers several benefits to
approved clients, including:
• Expedited clearance processes and reduced
border delays
• Enhanced supply chain efficiency and cost
savings
• Increased flexibility in managing import-related
activities
• Improved compliance with customs
regulations and reporting requirements
6. Ongoing Compliance Monitoring: While the
CSA program provides participants with
certain privileges and responsibilities, it also
involves ongoing monitoring and oversight by
the CBSA to ensure compliance with program
requirements. Participants are subject to
periodic audits, reviews, and assessments to

Detailed Adjustment
Statement (DAS)
▶ A detailed adjustment statement (DAS) is a
statement issued by CBSA, once duties and
taxes have been paid, to an importer or
customs broker to indicate that the final
accounting document is not correct; also
issued by the CBSA as confirmation after an
importer or a customs broker has asked the
CBSA to review and adjust an accounting
document.
Here's a detailed explanation of its purpose
and use:
1. Issuance by CBSA: The Detailed Adjustment
Statement (DAS) is issued by the CBSA to
an importer or customs broker after duties
and taxes have been paid, indicating that the
final accounting document is not correct. It
serves as a notification that there are
discrepancies or errors in the original
accounting document that need to be
addressed.
2. Indication of Errors: The DAS typically
highlights the specific discrepancies or errors
identified by the CBSA in the original
accounting document. These errors could
relate to tariff classification, valuation, origin
determination, or any other aspect of

Detailed Adjustment
Statement (DAS)
▶ Here's a detailed explanation of its
purpose and use:
3. Purpose of Review and Adjustment:
The issuance of a DAS may occur
for various reasons, such as
discrepancies identified during
CBSA audits or inspections,
discrepancies reported by the
importer or customs broker, or
changes in customs regulations or
interpretations that affect the
calculation of duties and taxes.
4. Request for Review and Adjustment:
In some cases, an importer or
customs broker may request the
CBSA to review and adjust an
accounting document if they believe
that errors have been made or if
they disagree with the CBSA's
assessment. The issuance of a DAS
serves as confirmation from the

Detailed Adjustment
Statement (DAS)
▶ Here's a detailed explanation of its
purpose and use:
5. Resolution of Discrepancies: Upon
receiving a DAS, the importer or
customs broker is responsible for
reviewing the discrepancies identified
and taking appropriate action to resolve
them. This may involve providing
additional information or documentation
to support the accuracy of the original
accounting document, requesting
corrections or adjustments, or paying
any additional duties or taxes owing.
6. Compliance and Documentation: It is
essential for importers and customs
brokers to address any discrepancies
identified in a DAS promptly and
accurately to ensure compliance with
customs regulations and avoid penalties
or delays in customs clearance
processes. Keeping detailed records of
DASs and related communications with
the CBSA is also important for audit
trails and compliance monitoring.

The Customs Self
Assessment ( CSA )
▶ The Customs Self Assessment ( CSA ) is
designed for low-risk, pre-approved importers,
carriers, and registered drivers.
1. Low-Risk Participants: The CSA program is
tailored for participants who have
demonstrated a history of compliance with
customs regulations and a commitment to
maintaining accurate and transparent import
records. These participants are considered
low-risk by the Canada Border Services
Agency (CBSA) based on their track record
and adherence to customs requirements.
2. Pre-Approval Process: To join the CSA
program, importers, carriers, and registered
drivers must undergo a pre-approval process
conducted by the CBSA. This process typically
involves submitting an application, undergoing
background checks, and meeting specific
eligibility criteria established by the CBSA.
3. Benefits of Participation: Once approved,
participants in the CSA program benefit from
expedited clearance processes, reduced
border delays, and streamlined reporting
requirements. They are allowed to self-assess
duties and taxes on imported goods, use their
own business systems to initiate trade data
reports, and enjoy other privileges aimed at

The Customs Self
Assessment ( CSA )
▶ The Customs Self Assessment ( CSA ) is
designed for low-risk, pre-approved importers,
carriers, and registered drivers.
4. Responsibilities: While participation in the CSA
program offers several benefits, participants
also have certain responsibilities. They are
expected to maintain accurate records of their
import activities, comply with customs
regulations and reporting requirements, and
cooperate with CBSA audits, reviews, and
assessments as needed.
5. Registered Drivers: In addition to importers
and carriers, the CSA program also includes
registered drivers who transport goods across
the border. Registered drivers must meet
specific eligibility criteria and undergo
background checks to participate in the
program. Once registered, they benefit from
expedited border crossings and streamlined
reporting requirements, contributing to the
efficiency of cross-border trade.
Overall, the Customs Self Assessment (CSA)
program is an essential initiative aimed at
facilitating trade while enhancing border security
and regulatory compliance. By focusing resources
on low-risk participants, the program allows the
CBSA to prioritize enforcement efforts and allocate

Agriculture and Agri-
Food Canada
▶ Agriculture and Agri-Food Canada seeks to
assist the Canadian agriculture and food
system in providing safe and nutritious food
at reasonable prices to both Canadian
consumers and export markets. Here's a
more detailed explanation:
1. Safe and Nutritious Food: AAFC works to
ensure that Canadian agricultural and food
products meet high standards of safety and
nutrition. This involves regulatory oversight,
research, and programs aimed at
maintaining and enhancing food safety
measures throughout the production,
processing, and distribution chain. By
promoting safe and nutritious food, AAFC
contributes to public health and consumer
confidence in the Canadian food system.
2. Reasonable Prices: AAFC aims to support
the affordability of food for Canadian
consumers by fostering a competitive and
efficient agricultural sector. This includes
initiatives to improve productivity, reduce
production costs, and enhance market
access for Canadian farmers and food
producers. By promoting fair and
transparent markets, AAFC helps to ensure

Agriculture and Agri-
Food Canada
▶ Agriculture and Agri-Food Canada seeks to
assist the Canadian agriculture and food
system in providing safe and nutritious food
at reasonable prices to both Canadian
consumers and export markets. Here's a
more detailed explanation:
3. Export Markets: In addition to serving
domestic consumers, AAFC works to
expand opportunities for Canadian
agricultural and food products in export
markets. This involves market development
activities, trade promotion efforts, and
negotiations to enhance market access and
reduce trade barriers for Canadian exports.
By facilitating exports, AAFC supports
economic growth, job creation, and
prosperity for Canadian farmers and agri-
food businesses.
4. Sustainability: AAFC promotes sustainable
practices within the agriculture and food
sector to protect the environment and
ensure the long-term viability of Canadian
agriculture. This includes initiatives to
promote soil health, water conservation,
biodiversity, and climate resilience in
agricultural production. By supporting

Form B3
▶ Form B3 is an accounting document that can
be used to obtain the release of goods,
account for goods, and pay duties and taxes
on goods. Here's a detailed explanation of its
purpose and functions:
1. Release of Goods: Form B3 is used to obtain
the release of imported goods from the
Canada Border Services Agency (CBSA). It
serves as a declaration of the imported goods
and their accompanying information, including
details such as the importer of record, the
description of the goods, their value, origin,
and classification according to the Harmonized
System (HS) codes.
2. Accounting for Goods: Form B3 serves as an
accounting document that provides a
comprehensive record of the imported goods
and the associated duties and taxes. It
includes information on the value of the
imported goods, any applicable customs
duties, goods and services tax (GST), excise
taxes, and other charges levied by the CBSA.
3. Payment of Duties and Taxes: Importers use
Form B3 to pay the duties and taxes owed on
imported goods to the CBSA. The form
provides a breakdown of the total amount
owing, including the calculated duties and
taxes based on the declared value and
classification of the goods. Importers can

Form B3
▶ Form B3 is an accounting document that
can be used to obtain the release of goods,
account for goods, and pay duties and
taxes on goods. Here's a detailed
explanation of its purpose and functions:
4. Types of B3 Forms: There are different
types of Form B3 depending on the nature
of the import transaction. These include:
• Regular Form B3: Used for most import
transactions where goods are released from
CBSA control upon payment of duties and
taxes.
• B3-3 Form: Used for goods released under
the Courier Low Value Shipment (CLVS)
Program, typically for low-value shipments
valued at CAD $2,500 or less.
• B3-3 Casual Goods Accounting Document:
Used for non-commercial imports by
individuals, such as personal effects or
gifts.
5. Record-Keeping: Form B3 serves as an
important record-keeping document for
importers, customs brokers, and the CBSA.
It provides a detailed record of the import
transaction, including information on the
imported goods, their value, and the duties
and taxes paid, which may be subject to
audit or verification by customs authorities.

General Agency
Agreement (GAA)
▶ A General Agency Agreement (GAA)
agreement that authorizes a customs
broker to act on behalf of a particular
person or firm. Here's a breakdown of
its key components and typical uses:
1. Parties Involved: The GAA involves two
main parties:
• Principal: The party who grants authority
to the agent to act on their behalf. This
could be an individual, a company, or
another legal entity.
• Agent: The party who is authorized to
act on behalf of the principal and to
perform certain tasks or functions
specified in the agreement. The agent
may be an individual, a company, or
another legal entity.
2. Authority and Scope: The GAA defines
the scope of the agent's authority to act
on behalf of the principal. This includes
specifying the tasks, functions, or
responsibilities delegated to the agent,
as well as any limitations or restrictions
on their authority.

General Agency
Agreement (GAA)
▶ A General Agency Agreement (GAA)
agreement that authorizes a customs broker
to act on behalf of a particular person or firm.
Here's a breakdown of its key components
and typical uses:
3. Duties and Obligations: The agreement
outlines the duties and obligations of both the
principal and the agent. This may include the
agent's obligations to act in the best interests
of the principal, to maintain confidentiality, to
comply with applicable laws and regulations,
and to provide regular reports or updates to
the principal.
4. Term and Termination: The GAA specifies the
duration of the agency relationship and the
conditions under which the agreement may
be terminated. This could include provisions
for termination by either party with or without
cause, as well as procedures for giving notice
of termination.
5. Compensation and Expenses: The
agreement may address compensation
arrangements for the agent, including
commissions, fees, or other forms of
remuneration. It may also specify how
expenses incurred by the agent in the course

General Agency
Agreement (GAA)
▶ A General Agency Agreement
(GAA) agreement that authorizes
a customs broker to act on behalf
of a particular person or firm.
Here's a breakdown of its key
components and typical uses:
6. Confidentiality and Non-
Disclosure: The GAA may include
provisions requiring the agent to
maintain confidentiality with
respect to confidential information
belonging to the principal. This
helps protect the principal's
proprietary information and trade
secrets.
7. Dispute Resolution: The
agreement may include provisions
for resolving disputes between the
principal and the agent, such as
through mediation, arbitration, or

Certified Customs
Specialist (CCS)
▶ Certified Customs Specialist (CCS) is an
individual who has achieved a level of proficiency
in customs matters and been accredited by the
Canadian Society of Customs Brokers. Here's an
overview of what it entails:
1. Purpose: The CCS designation is intended to
demonstrate a high level of expertise and
proficiency in customs regulations, international
trade practices, and related areas of
specialization. It is often pursued by professionals
working in roles such as customs brokers,
import/export managers, compliance officers, and
trade consultants.
2. Certifying Body: The CCS designation is typically
offered by professional organizations or
associations that specialize in trade compliance
and customs matters. These organizations may
offer training programs, educational resources,
and certification exams to help individuals prepare
for the CCS designation.
3. Requirements: To earn the CCS designation,
candidates typically need to meet certain
requirements set forth by the certifying body.
These requirements may include completing
specific coursework or training programs covering
topics such as customs regulations, tariff
classification, valuation, documentation
requirements, trade agreements, and compliance
best practices. Candidates may also need to pass

Certified Customs
Specialist (CCS)
▶ Certified Customs Specialist (CCS) is an
individual who has achieved a level of
proficiency in customs matters and been
accredited by the Canadian Society of
Customs Brokers. Here's an overview of
what it entails:
4. Benefits: Holding the CCS designation can
provide several benefits for professionals
working in customs and trade compliance
roles. These may include:
• Enhanced credibility and recognition within the
industry
• Increased job opportunities and career
advancement prospects
• Improved ability to navigate complex customs
regulations and ensure compliance with trade
laws
• Access to professional networks, resources,
and continuing education opportunities
5. Maintenance: After obtaining the CCS
designation, individuals may be required to
maintain their certification through ongoing
professional development activities, such as
continuing education courses, seminars, or
workshops. This helps ensure that certified
professionals stay current with changes in

World Customs
Organizations (WCO)
▶ World Customs Organizations (WCO) is an
organization whose primary purpose is to facilitate
the development of international trade through the
improvement and harmonization of customs.
Here's a more detailed overview of its purpose
and functions:
1. Facilitation of International Trade: The primary
mission of the WCO is to facilitate international
trade by enhancing the efficiency, effectiveness,
and transparency of customs administrations
worldwide. It aims to streamline customs
procedures, reduce trade barriers, and promote
the smooth flow of goods across borders.
2. Harmonization of Customs Practices: The WCO
works to harmonize customs practices and
standards among its member countries. This
involves developing and promoting international
conventions, guidelines, and best practices to
ensure consistency and uniformity in customs
procedures, documentation requirements, and
trade facilitation measures.
3. Capacity Building and Technical Assistance: The
WCO provides capacity-building assistance and
technical support to customs administrations,
particularly in developing and least-developed
countries. This assistance may include training
programs, workshops, advisory services, and the
sharing of best practices to help customs officials
improve their operational capabilities and

World Customs
Organizations (WCO)
▶ World Customs Organizations (WCO) is an
organization whose primary purpose is to facilitate
the development of international trade through the
improvement and harmonization of customs. Here's
a more detailed overview of its purpose and
functions:
4. Trade Facilitation Instruments: The WCO develops
and maintains various trade facilitation instruments
and tools to support customs administrations and
the business community. These may include the
Harmonized System (HS) for the classification of
goods, the WCO Data Model for electronic data
interchange, and the Revised Kyoto Convention for
the simplification and harmonization of customs
procedures.
5. Policy Advocacy and Research: The WCO engages
in policy advocacy and research on issues related
to customs, trade facilitation, and border
management. It works closely with other
international organizations, governments, and
stakeholders to address emerging challenges,
promote trade facilitation initiatives, and advocate
for the modernization of customs administrations.
6. Collaboration and Partnership: The WCO fosters
collaboration and partnership among its member
countries, regional organizations, the private sector,
and other stakeholders involved in international
trade. It provides a platform for dialogue, exchange
of information, and cooperation to address common
customs-related challenges and promote trade

FROB (Foreign Cargo
Remaining Onboard)
▶ FROB (Foreign Cargo Remaining Onboard) is
cargo that remains on a vessel while other
goods are discharged. Here's a more detailed
explanation:
1. Definition: FROB, also known as "foreign
cargo remaining onboard," describes cargo
that has not been offloaded from a vessel
during a port call. This could be due to various
reasons, such as the cargo being destined for
a subsequent port of call or the need for
further transportation to another destination.
2. Transshipment: In some cases, FROB cargo
may be intended for transshipment, where it is
transferred to another vessel for onward
delivery to its final destination. Transshipment
may occur for logistical reasons, such as
optimizing shipping routes, consolidating
cargo, or reaching destinations not directly
served by the original vessel.
3. Customs Considerations: FROB cargo may be
subject to specific customs regulations and
procedures, depending on the jurisdiction and
the nature of the goods. Customs authorities
may require documentation and declarations
for FROB cargo to ensure compliance with
import/export regulations, security
requirements, and other applicable laws.

FROB (Foreign Cargo
Remaining Onboard)
▶ FROB (Foreign Cargo Remaining Onboard) is
cargo that remains on a vessel while other
goods are discharged. Here's a more detailed
explanation:
4. Security Measures: FROB cargo is often
subject to security measures to prevent
unauthorized access or tampering during
transit. This may include physical security
checks, surveillance, seals or locks on cargo
containers, and other measures to safeguard
the integrity of the cargo while it remains
onboard the vessel.
5. Documentation: Proper documentation is
essential for FROB cargo to facilitate its
movement and ensure compliance with
regulatory requirements. This may include bills
of lading, cargo manifests, customs
declarations, and other relevant documents
that accurately describe the nature, quantity,
and destination of the cargo.
6. Logistical Considerations: Managing FROB
cargo requires careful coordination and
planning to ensure efficient vessel operations
and timely delivery of goods. Shipping
companies and logistics providers must
account for FROB cargo in their scheduling,
routing, and cargo handling processes to

CBSA
▶ CBSA is part of a larger
ministry called Public Safety
and Emergency
Preparedness Canada
(PSEPC), often called Public
Safety Canada. The CBSA is
a federal agency responsible
for facilitating the flow of
legitimate travelers and
goods while enforcing laws
and regulations that govern
trade and border security. It
operates under the
jurisdiction of the Canada
Revenue Agency (CRA).

Transport Canada
▶ Transport Canada mandate
is to develop and administer
policies, regulations, and
services for transportation in
Canada. It is responsible for
ensuring that the
transportation system is safe,
efficient, environmentally
sound, and accessible to all.
Overall, Transport Canada
plays a vital role in shaping
and regulating Canada's
transportation system to
ensure safety, efficiency,
environmental sustainability,
and accessibility for all
Canadians. Its efforts
contribute to the economic,
social, and environmental
well-being of the country.

The Canada Border
Services Agency's
(CBSA)
▶ The Canada Border Services
Agency's (CBSA) is part of the
Single Window Initiative (SWI).
With a single window, all data are
sent to CBSA, who in turn sends
them to other government
agencies who regulate the goods.
The Canada Border Services
Agency (CBSA) is indeed part of
the Single Window Initiative
(SWI), which aims to streamline
and simplify the process of
submitting import data and
documentation to government
authorities. Overall, the Single
Window Initiative, with the CBSA
as a central component, plays a
crucial role in modernizing and
optimizing import processes in
Canada, supporting economic
growth, and facilitating

Area Control List
(ACL)
▶ Area Control List (ACL)
established under the Export
and Import Permits Act, a list
of countries to which the
exportation of goods is not
permitted without an export
permit. Overall, the Area
Control List (ACL) plays a
crucial role in Canada's
export control regime,
helping to safeguard national
interests and international
security by regulating the
export of sensitive goods and
technologies to designated
countries of concern. This Photo by Unknown Author is licensed under CC BY

EXAMINATIONS AND
REJECTS
▶ Under Section 99 of the Customs Act in
Canada, the Canada Border Services
Agency (CBSA) is empowered to examine
the data stored on any electronic device in
the actual possession of, or in the
accompanying baggage of, a traveler. This
provision grants CBSA officers the
authority to search electronic devices such
as laptops, smartphones, tablets, and other
digital devices for the purpose of enforcing
customs and immigration laws at border
crossings and points of entry into Canada.
It's important to note that while travelers
have a right to privacy, this provision allows
CBSA officers to conduct searches of
electronic devices without a warrant or
suspicion of wrongdoing. However, such
searches must be conducted in accordance
with the provisions of the Canadian Charter
of Rights and Freedoms, including the right
to be free from unreasonable search and
seizure. Additionally, CBSA officers are
required to comply with established policies
and procedures governing the search of
electronic devices, including guidelines
related to the handling and retention of
electronic data obtained during the search.

Electronic Data
Interchange (EDI)
▶ Electronic Data Interchange
(EDI) is a CBSA system that
allows importers and brokers
to exchange information
electronically with the CBSA.
Overall, Electronic Data
Interchange (EDI) plays a
critical role in facilitating
electronic communication
and data exchange between
traders and customs
authorities, supporting
efficient and streamlined
customs clearance
processes for international
trade transactions. This Photo by Unknown Author is licensed under CC BY

FAST
▶ FAST stands for Free and
Secure Trade, and it is
indeed a commercial process
offered to pre-approved
importers, carriers, and
registered drivers who
frequently cross the Canada-
U.S. border. The FAST
program aims to expedite the
border clearance process for
low-risk shipments and
individuals, enhancing trade
efficiency and security
between the two countries.
Overall, the FAST program is
an important initiative that
supports trade facilitation and
security cooperation between
Canada and the United
States, benefiting participants
and promoting bilateral trade

A Daily Notice (DN)
▶ A Daily Notice (DN) form issued daily by
CBSA to customs brokers and importers,
advising them of the duty and taxes for
transactions that were processed the
previous day. The CBSA provide various
types of notifications and documents to
inform importers and customs brokers
about the status of their transactions and
any duties and taxes owed.
For example, importers and customs
brokers typically receive an electronic
accounting document (such as a Form
B3) from the CBSA, which outlines the
details of the imported goods, their
valuation, applicable duty rates, and taxes
owed. This document serves as an official
record of the customs clearance process
and provides information on the number
of duties and taxes payable to the CBSA.
In addition to the accounting document,
the CBSA may also issue notifications or
alerts through electronic means, such as
email or electronic data interchange
(EDI), to inform importers and customs
brokers about the status of their
transactions, any outstanding payments,
or other relevant information.

Form A10
▶ Form A10 is used to split
goods listed on a manifest
into more than one manifest
so that goods can be
released and ac-counted for
separately. Form A10 plays a
crucial role in facilitating the
movement and processing of
in-bond shipments in Canada
by allowing for the efficient
splitting of goods listed on a
manifest into multiple
manifests as needed for
further transportation or
processing purposes.

General Import
Permits (GIPs):
▶ General Import Permits (GIPs):
Import permits that may be used
by anyone; conditions and
restrictions apply. These permits
are generally available for use
by anyone who meets the
specified criteria, but they may
be subject to conditions and
restrictions imposed by the
issuing authority. General Import
Permits (GIPs) provide a
mechanism for facilitating the
importation of certain goods into
a country while also ensuring
that appropriate regulatory
controls and safeguards are
maintained. They offer importers
broader access to importation
privileges while still subjecting
them to regulatory oversight and
compliance obligations.

GAC
▶ GAC (Global Affairs Canada)
has four main ministers,
each with different
responsibilities. The two that
deal with trade are the
Minister of Foreign Affairs
and the Minister of
International Trade
Diversification. These
ministers whose portfolios
may intersect with global
affairs or have implications
for Canada's international
engagement. While Global
Affairs Canada is the primary
department responsible for
foreign affairs, other
ministries may play
complementary roles in
Canada's broader

GAC
▶ GAC is responsible for negotiating
Canada’s trade agreements—for
example, CUSMA, the Canada –
Israel Free Trade Agreement, and
the Canada–Chile Free Trade
Agreement. It was also involved in
the drafting of the Canada – US –
Mexico Agreement, which, at the
time of this book’s publication, has
not been finalized. CUSMA
replaced the North American Free
Trade Agreement when it was
implemented. Global Affairs
Canada, however, provides
essential support for trade
negotiations by conducting
research, analysis, and
consultations on trade-related
issues, coordinating
interdepartmental efforts, and
providing expertise on international
trade policy. GAC also represents
Canada in international fora and
engages with foreign governments

Individual Import
Permits (IIPs)
▶ Individual import permits
(IIPs): Import permits that are
issued to a specific party; an
application is required. These
permits are typically required
for specific transactions or
shipments and are issued on a
case-by-case basis. Overall,
Individual Import Permits
(IIPs) provide a mechanism for
regulating the importation of
specific goods by specific
parties, allowing governments
to manage and control the
importation of goods that may
pose risks to health, safety,
security, or the environment,
or that may be subject to trade
restrictions or licensing
requirements.

Innovation, Science
and Economic
Development Canada
(ISED)
▶ Innovation, Science and Economic
Development Canada (ISED) states that it
“works with Canadians in all areas of the
economy and in all parts of the country to
improve conditions for investment,
enhance Canada’s innovation
performance, increase Canada’s share of
global trade and build a fair, efficient and
competitive marketplace. Innovation,
Science and Economic Development
Canada (ISED) is a Canadian
government department responsible for
fostering innovation, promoting scientific
research and development, and
supporting economic growth and
competitiveness. Overall, Innovation,
Science and Economic Development
Canada (ISED) plays a crucial role in
driving innovation, supporting scientific
research and development, and fostering
economic growth and competitiveness in
Canada. The department's activities and
initiatives contribute to building a
prosperous and innovative economy that

U.S. – Mexico –
Canada Agreement
(USMCA)
▶ U.S. – Mexico – Canada Agreement
(USMCA) is a joint Canada – Mexico
initiative involving CBSA and its Mexico
counterpart, the Customs and Border
Protection (CBP) agency. The U.S.-Mexico-
Canada Agreement (USMCA) is a trade
agreement that replaces the North
American Free Trade Agreement (NAFTA)
and governs trade relations between the
United States, Mexico, and Canada. While
the agreement involves cooperation and
coordination between the customs
authorities of the three countries, the
Canada Border Services Agency (CBSA)
and the U.S. Customs and Border
Protection (CBP) agency primarily handle
customs and border-related matters within
their respective countries.
In summary, while the USMCA involves
cooperation and coordination on customs
and border-related matters among the
United States, Mexico, and Canada, the
implementation and enforcement of trade
provisions primarily fall under the
jurisdiction of each country's customs

Partners in Protection
(PIP) program
▶ Partners in Protection (PIP)
program. PIP is a Canadian
program designed to enlist the
cooperation of the trade
community and the
transportation industry in the
fight against contraband
smuggling. The Partners in
Protection (PIP) program
plays a vital role in
strengthening border security,
promoting compliance with
customs regulations, and
fostering collaboration
between the Canada Border
Services Agency (CBSA) and
the trade community to
combat contraband smuggling
and protect Canada's borders.

PRE-ARRIVAL
REVIEW SYSTEM
Pre-Arrival Review
System (PARS)
▶ PRE-ARRIVAL REVIEW
SYSTEM Pre-Arrival Review
System (PARS) allows for
the submission of release
data prior to the arrival of
goods. The Pre-Arrival
Review System (PARS)
plays a crucial role in
facilitating the efficient and
compliant clearance of
commercial goods arriving in
Canada by leveraging
electronic data exchange
and advanced customs
processing capabilities.

Administrative
Monetary Penalty
System (AMPS).
▶ Providing the wrong information
to CBSA or an OGD can cause
a delay in the release of goods
or even result in a penalty under
the Administrative Monetary
Penalty System (AMPS).
Accuracy in providing
information to the CBSA and
other government departments
is paramount for facilitating
smooth customs clearance
processes, ensuring regulatory
compliance, and avoiding
penalties under the AMPS.
Importers and other parties
involved in international trade
must exercise due diligence in
submitting accurate and
complete information to customs
authorities and OGDs to mitigate

Released Goods
▶ Released goods are those
that BSO has authorized to
continue their journey to their
final destination—that is,
they have been reported by
the carrier to CBSA and have
met all import requirements.
“Released goods" are those
shipments that have been
authorized by CBSA to
continue their journey to their
destination within Canada
after meeting all import
requirements and
undergoing customs
clearance procedures. Once
released, the goods can
proceed to their intended
destination without further
delay or intervention by

TEXTILE LABELLING
ACT
▶ TEXTILE LABELLING ACT The
Textile Labelling Act defines a
consumer textile article as any textile
fiber, yarn, or fabric, or any product
made in whole or in part from a
textile fiber, yarn, or fabric that is in
the form in which it is to be sold to
any person for consumption or use.
By defining what constitutes a
consumer textile article, the Textile
Labelling Act establishes the scope
of its application and the types of
products subject to its labelling and
advertising requirements. These
requirements typically include
provisions related to the accurate
labelling of textile content, care
instructions, country of origin, and
other relevant information to inform
consumers about the products they
purchase. Compliance with these
requirements helps ensure
transparency, consumer confidence,
and fair-trade practices in the textile

THE
ADMINISTRATIVE
MONETARY
PENALTY SYSTEM
▶ THE ADMINISTRATIVE
MONETARY PENALTY
SYSTEM: The Administrative
Monetary Penalty System
(AMPS) is a system of civil
penalties applied against those
who contravene the Customs
Act, the Customs Tariff,2 the
Special Import Measures Act,3
or their associated regulations.
The Administrative Monetary
Penalty System (AMPS) is an
important enforcement
mechanism used by CBSA to
ensure compliance with
customs and trade regulations
and to promote fair and

The Automated Import
Reference System
(AIRS)
▶ The Automated Import
Reference System (AIRS) is
a searchable database of
CFIA import requirements.
Overall, the Automated
Import Reference System
(AIRS) plays a vital role in
facilitating trade by providing
importers with easy access
to comprehensive
information on CFIA import
requirements, helping to
ensure the safe and
compliant importation of
regulated commodities into
Canada.

The Canada Revenue
Agency (CRA)
▶ The Canada Revenue
Agency (CRA) administers
tax laws for the government
of Canada and for most
provinces and territories. The
Canada Revenue Agency
plays a critical role in the
administration of tax laws
and regulations in Canada,
ensuring compliance,
collecting revenues, and
providing services and
benefits to taxpayers across
the country.

The Canadian Food
Inspection Agency
(CFIA)
▶ (CFIA) monitors the health,
safety, and quality of
Canada’s agricultural, fish,
and food products and
oversees the arrival of
plants, animals, and food
products from around the
world. The Canadian Food
Inspection Agency plays a
critical role in safeguarding
the health, safety, and quality
of Canada's agricultural, fish,
and food products, as well as
in protecting the country's
plants, animals, and natural
resources from biological
threats and hazards.

The Consumer
Packaging and
Labelling Act
▶ The Consumer Packaging
and Labelling Act applies to
any person who is a retailer,
manufacturer, processor, or
producer of a product or a
person who is engaged in
the business of importing,
packing, or selling any
product. The Act requires
that packaging and labelling
be done in a certain manner,
including requirements for
bilingual information.

Customs Tariff
Schedule
▶ The duty rate of goods may be
reduced in some cases if the end use
of the goods is specifically named in
chapter 99 of the Customs Tariff
Schedule. Chapter 99 of the Customs
Tariff Schedule in Canada provides
for special provisions that allow for
the reduction or elimination of duty
rates for certain goods under specific
circumstances, such as when the end
use of the goods is designated for a
particular purpose or industry.
In summary, Chapter 99 of the
Customs Tariff Schedule in Canada
provides for special provisions that
allow for the reduction or elimination
of duty rates for certain goods based
on their designated end use or
intended purpose. Importers should
familiarize themselves with these
provisions and comply with the
applicable requirements to benefit
from preferential duty treatment under

Notice of Penalty
Assessment (NPA)
▶ Notice of Penalty Assessment
(NPA) is the form on which
details of a penalty are provided.
It includes the penalty
assessment date, the
contravention and penalty
details, correction and redress
(appeal) information, and
payment and interest
information. The Notice of
Penalty Assessment (NPA)
serves as formal notification
from the CBSA to inform
recipients of a penalty assessed
for contravening customs or
trade regulations. It provides
essential information regarding
the penalty assessment,
correction options, payment
instructions, and appeal rights,
enabling recipients to

The Special Import
Measures Act (SIMA)
▶ The Special Import
Measures Act (SIMA) is the
legislative authority that
imposes anti-dumping,
countervailing, and
provisional duty on certain
goods. It is intended to
protect Canadian industry
from injury caused by the
dumping and subsidization of
imported goods. The Special
Import Measures Act (SIMA)
plays a crucial role in
safeguarding the interests of
Canadian industries by
addressing unfair trade
practices and ensuring fair
competition in the global
marketplace.

Environment and
Climate Change
Canada (ECCC)
▶ The mandate of Environment and
Climate Change Canada (ECCC)
is to preserve and enhance the
quality of the natural environment,
conserve Canada’s renewable
resources, conserve and protect
Canada’s water resources,
forecast weather and
environmental change, enforce
rules relating to boundary waters,
and coordinate environmental
policies and programs for the
federal government. Environment
and Climate Change Canada
plays a vital role in protecting and
conserving Canada's natural
environment, addressing
environmental challenges, and
advancing climate action to build
a sustainable and resilient future
for all Canadians.

The General Rules for
the Interpretation
▶ The General Rules for the Interpretation of the
Harmonized System2 are also referred to as
the General Interpretive Rules (GIRs) rules
governing the classification of goods in the
Harmonized System. The GIRs provide a
systematic framework for determining the
classification of goods within the Harmonized
System, which is an internationally
standardized system for classifying traded
products. The Harmonized System is used by
customs authorities around the world to
establish tariff classifications for goods,
facilitating international trade and customs
procedures.
There are six General Rules for the
Interpretation (GIRs), which are applied
sequentially to determine the appropriate
classification of a product within the
Harmonized System. These rules consider
various factors such as the composition,
function, and primary use of the goods, as well
as specific guidelines for resolving
classification conflicts.
By following the General Interpretative Rules
(GIRs), customs officials, importers, exporters,
and other stakeholders can ensure consistent
and accurate classification of goods for
customs purposes, facilitating the smooth flow

U.S. Customs and
Border Protection (US
CBP)
▶ U.S. Customs and Border
Protection (US CBP) is the
US counterpart to Canada’s
CBSA. An agency under the
Department of Homeland
Security whose mandate is
to secure and facilitate trade
and travel while enforcing US
regulations, including
immigration and drug laws.
Overall, U.S. Customs and
Border Protection plays a
critical role in safeguarding
the United States from
security threats, facilitating
trade and travel, and
enforcing U.S. laws and
regulations at the border.

The Precious Metals
Marking Act
▶ The Precious Metals Marking Act
ensures that precious metals—
gold, palladium, platinum, and
silver—and articles made wholly
or in part from precious metals are
properly marked to assure
consumers that their purchase is
genuine. The primary objective of
the Precious Metals Marking Act
is to ensure that consumers are
provided with accurate and
reliable information about the
precious metal content of items
they purchase.
Overall, the Precious Metals
Marking Act plays an important
role in safeguarding consumer
interests and maintaining the
integrity of the precious metals
market by establishing clear and
enforceable standards for the

The Border Services
Officer (BSO)
▶ The Border Services Officer
(BSO) is responsible for
customs programs,
intelligence, interdiction and
enforcement functions, and
passenger and inspection
services. Overall, Border
Services Officers play a
crucial role in protecting
Canada's borders, ensuring
the integrity of the customs
and immigration systems,
and safeguarding the safety
and security of Canadians by
enforcing laws, detecting
threats, and facilitating
legitimate trade and travel.

Final Review Customs Class 4.4.2024 CCBST

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