DEMLOG CUSTOMS & TRADE INC.

Customs & Import Glossary

Plain-language definitions for common Canadian customs terms.

Accounting: The formal declaration of imported goods and calculation of duties and taxes after release.
Admissibility: Whether goods may legally enter Canada under customs and other applicable legislation.
Business number (BN): The Canada Revenue Agency identifier used with program accounts, including the import-export account.
CARM: CBSA Assessment and Revenue Management: the system for commercial accounting, importer registration, delegation and financial security.
CCN: Cargo Control Number identifying a reported movement of goods.
Commercial invoice: The primary document describing the seller, buyer, goods, quantity, price, currency, origin and terms of sale.
Country of origin: The country where goods were produced or manufactured under the applicable origin rules.
Customs valuation: The method used to determine the value for duty on which ad valorem duty may be calculated.
Duty: A customs charge imposed under the tariff classification and applicable tariff treatment.
GST: Goods and Services Tax generally collected on taxable commercial imports.
HS code: Harmonized System classification used to identify goods for tariff and statistical purposes.
Importer of record: The person identified as responsible for accounting for imported goods and related obligations.
NRI: A non-resident importer that imports goods into Canada while established outside Canada.
PARS: Pre-Arrival Review System used for commercial highway shipments before arrival from the United States.
PGA / OGD: A participating government agency or other government department that regulates certain goods alongside CBSA.
Release: Authorization by CBSA permitting goods to leave customs control, subject to any other authority’s requirements.
RPP: Release Prior to Payment, allowing eligible importers to obtain release before duties and taxes are paid.
Tariff classification: The process of determining the ten-digit Canadian tariff item that describes the goods.
Tariff treatment: The duty-rate treatment determined by origin and eligibility under the Customs Tariff or a trade agreement.
Transaction number: The identifier associated with a customs release or accounting transaction.