Entry 

Acronym Meaning 

Definition 

Accounting Document 

Simplified name for Canada Customs coding form used by customs brokers to submit complete import shipment details including HS codes, valuation, and origin information. Also called B3 or Entry.

ACI 

Advanced Commercial Information 

Program that provides CBSA officers with electronic pre-arrival cargo information from various carriers and freight forwarders in order to identify health, safety and security threats related to commercial goods before the goods arrive in Canada. ACI program Phase I and Phase II covers goods shipped via air mode and marine mode, respectively. ACI program Phase III covers highway and rail shipments via the eManifest method.

ACIS 

Automated Customs Information System 

CBSA computerized, bilingual, 24/7 telephone service that automatically answers all incoming calls and provides general pre-recorded customs information.  

ACROSS 

Accelerated Commercial Release Operations Support System 

CBSA technology system that allows importers and brokers of low-risk shipments to exchange information electronically, quickly and efficiently, thereby eliminating the requirement to present paper release packages. 

ADD 

Anti-Dumping Duty 

A measure by Canada Customs to protect domestic producers from unfair foreign competition. Goods imported into Canada below “fair market” prices through dumping or government subsidy, are subject to anti-dumping or countervailing duties. 

AIRPARS 

Air Pre-Arrival Review System 

CBSA line release program at international airports available to importers. PARS release information includes shipment arrival, invoice, and permit information. 

API/PNR 

Advanced Passenger Information/Passenger Name Record 

A program to facilitate entry of legitimate travelers into Canada while preventing terrorism and other serious crimes. Under Canadian law, all commercial carriers are required to provide the CBSA with API/PNR data relating to all persons traveling to Canada. This includes all basic personal information, citizenship, and travel itinerary.

B2 (B2A or B2R) 

Canada Customs form used to claim refunds, file appeals, and amend B3 entry documents. 

B3 

Canada Customs coding form used by brokers to submit complete import shipment details including HS codes, valuation, and origin information. Also called Accounting Document or Entry.

BN 

Business Number 

All businesses importing goods into Canada are required to have a business number. Also referred to as SBRN. 

BOL 

Bill Of Lading 

A document that establishes contract between a shipper and a specific carrier for the delivery of goods. Varaitions include OBL (Ocean Bill of Lading) and AWB (Airway Bill). 

Bonded Warehouse 

Licensed warehouse facility where imported goods and exportable goods can be stored (up to 4 years) with deferral of duties. Duties are payable only on the portion of goods that enter into the Canadian economy.  

CBSA 

Canada Border Services Agency 

Canadian Federal agency that manages the access of people and goods to and from Canada. Also referred to as Canada Customs. 

CADEX 

Customs Automated Data Exchange 

CBSA system serving importers and brokers providing the ability to transmit accounting documents, for goods already released, in an electronic format to CBSA. Also includes ability to query certain files and receive release notifications and file updates. 

Canada Customs 

Canadian Federal agency that manages the access of people and goods to and from Canada. Also referred to as Canada Border Services Agency. 

Carrier Code 

A unique 4-digit number issed by CBSA to cargo carriers for simplified identification at the border. 

CCD 

Cargo Control Document 

CCD is the carrier's initial record of the shipment's arrival. This cargo manifest may be the BOL or a specific Form A8A(B).Both need to accompany the shipment.

CCI 

Canada Customs Invoice 

Canada Customs Form that indicates the buyer, seller, country of origin, price paid or payable, and a detailed description of the goods, including quantity, and other required information. 

CIG 

Customs Internet Gateway 

CBSA system that provides trading partners with the ability to send and receive cargo, release, and accounting data over the Internet. 

CSA 

Customs Self Assessment 

The CBSA program that gives approved importers, carriers, and drivers a streamlined clearance option for CSA eligible goods. 

Customs Brokerage 

A profession/service that involves the processing of shipments and goods through customs barriers for importers and exporters (usually businesses). This involves the preparation of documents, payment of duties & taxes, and/or communication of information on behalf of the client with the border authorities. 

EDI 

Electronic Data Interchange 

A set of standards or methods for computer-to-computer exchange of information between organizations. 

EICS 

Export and Import Controls Bureau 

Under the direction of the Ministry of Foreign Affairs, the EICB authorizes the import and export of goods restricted by quotas and/or permits. 

Entry 

Simplified name for Canada Customs coding form used by brokers to submit import shipment details including HS codes, valuation, and origin information. Also called Accounting Document or B3.

Exporter 

One who facilitates the movement of goods or commodities by domestic producers for foreign consumers. 

Freight Forwarding 

A third party logistics provider that coordinates and organizes shipments via various carriers, often internationally.  

GST 

Goods and Services Tax 

Federal sales tax levied on most goods and services, including imported goods. 

HS  

Harmonized Commodity Description and Coding System  

International goods classification system developed and maintained by the World Customs Organization to classify imported and exported goods. 

HST 

Harmonized Sales Tax 

The combination of Provincial and Federal Sales Taxes (PST and GST) in Nova Scotia, Newfoundland & Labrador, and New Brunswick. 

HVS 

High Value Shipment 

An imported shipment that exceeds $1600 CAD in value. 

Importer 

One who facilitates the movement of goods or commodities by foreign producers for domestic consumers. 

K14 

Revenue Canada form number for appeals to Canada Customs. 

K84 

Accounting statement form number used by customs brokers to reconcile duties and taxes submitted to Revenue Canada.  

LVS 

Low Value Shipment 

An imported shipment that is less than $1600 CAD in value. Qualifies for expedited processing by Canada Customs. 

MFN 

Most Favoured Nation 

International trade status given to one nation by another and ensures trade advantages such as low tariffs and fewer restrictions. 

NAFTA 

North American Free Trade Agreement 

Free Trade Agreement implemented among Canada, Mexica and the USA to eliminate duties.  

OGD 

Other Government Departments 

A term used to described other Federal agencies that impose import restrictions and documentation requirements that are enforced by Canada Customs. 

PARS 

Pre-Arrival Review System 

CBSA line release program available to importers for submitting release information prior to arrival of land-based shipments. PARS release information includes shipment arrival, invoice, and permit information. 

PIP 

Partners in Protection 

CBSA program that enlists the cooperation of private industry in joint effort to enhance border and supply chain security, combat organized crime and terrorism, increase compliance with customs requirements and help detect and prevent contraband smuggling. 

PST 

Provincial Sales Tax 

Provincial sales tax levied on most goods. 

RMD 

Release on Minimum Documentation 

Customs release which is provided to importers or brokers with initial submission of only minimum documentation. Transaction is secured with financial security on file with Revenue Canada. 

RNS 

Release Notification System 

CBSA service providing brokers, importers, carriers and warehouse operators with a more timely and efficient notification of release decisions via electronic RNS messages. RNS participants are instantly notified when a transaction (shipment) is released and pre-arrival (PARS) transaction is approved. 

RSF 

Revenue Summary Form 

Payment document used by CSA (Customs Self-Clearance) importers. Similar to K84 form. 

SIMA 

Special Import Measures Act 

Legal authority that helps to protect Canadian industry from injury caused by the dumping and subsidizing of imported goods.

Sufference Warehouse 

Privately-owned and CBSA-licensed facility where imported goods can be stored after crossing the border (up to 40 days) until clearance has been provided for customs release.  

TCP 

Trade Chain Partners 

Referring the the CSA (Customs Self-Clearance) program whereby importers must provide complete listing of USA vendors and Canadian consignees to Canada Customs for approval.