CUSTOMS SELF ASSESSMENT (CSA)
The CSA program is designed for low-risk, preapproved importers, freight carriers and registered drivers. To take advantage of the program, CSA-approved importers and freight carriers must use a registered driver to carry CSA-eligible goods into Canada.
The CSA program simplifies many of the import border requirements so that low-risk shipments can be processed more quickly and efficiently at the border, saving a business time and money. It allows the CBSA to focus its resources on identifying high-risk shipments that may pose a potential threat to the health, safety or economic well-being of Canadians.
Qualifying importers must be able to track and reconcile information on all imported goods using their internal accounting system, from purchase order through to receipt of goods, then to vendor payment. The CSA participant may work with a Customs and Shipping Broker to prepare a monthly Customs entry.
It will still require accurate application of all:
- HST Tariff Classifications
- Declarations of origin
- NAFTA status and verification
- Application of the correct valuation method
The process to become a CSA participant involves:
- Strategic Customs planning and advisory.
- A risk assessment review by CBSA of the importers past compliance.
- A review of the importer’s business number systems.
- An undertaking signed by CBSA and the importer detailing the terms and conditions of the CSA program.