Glossary

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A.T.A. Carnet

The A.T.A. (Admission Temporaire - Temporary Admission) Carnet is an international customs document customs document designed to simplify and streamline the transit of goods and the temporary importation procedures between signatory countries.

Abandon to the Crown

The act of relinquishing ownership of goods to CBSA for destruction or disposal, in lieu of payment of duty and taxes . Course of action that may be taken subsequent to seizure or similar CBSA action.

Account for

To provide a report of imported goods to CBSA under section 32 of the Customs Act.

ACROSS – Accelerated Customs Release Operations Support System

The computerized system that enables shipment release information to be transmitted electronically to CBSA.

Ad Valorem Rate of Duty

Duty calculated as a percentage of the value for duty of the goods being imported.

ADD – Anti-Dumping Duty

An additional duty levied under the Special Import Measures Act to protect domestic producers by offsetting the potentially damaging effects of goods being sold to importers in Canada or the United States at prices lower than the cost of production, below the selling price in the country of export or at unprofitable prices.

ADR

International and European contract for hazardous goods transports on the road.

Advance Ruling

Advance rulings are a written statement on the tariff classification of a product, issued by the CBSA under paragraph 43.1(1)( c) of the Customs Act

Air Cargo Charter

Aircraft leased for particular cargo usually done�for�heavy�loads

AIRPARS – Air Pre-Arrival Review System

A CBSA Line Release program in effect at international airports which allows for submission of release information to Customs prior to the actual arrival of the shipment.

Airway Bill (AWB)

A shipping document used by the airlines for air freight.

Amending Entry

Adjustment process to correct errors on a B3 Entry when additional duties and taxes are payable or when the correction is revenue neutral (no additional payment results). See also Refund. A properly completed form B2 Canada Customs Adjustment Request form must be submitted within specified time limits.

AMPS – Administrative Monetary Penalty System

A civil penalty regime that seeks to secure compliance with customs legislation through the application of monetary penalties.

AMS (Automated Manifest Systems)

An AMS controls imported merchandise from the time a carrier's cargo manifest is electronically transmitted to Customs until control is relinquished to another segment of the Automated Commercial System (ACS).

Annex Code

A four digit code used under specific qualifying conditions. It is added to the H.S. Code. Annex Codes are also known as Tariff Codes and provide relief of duty under qualifying conditions.

Appeal

A fair redress and dispute resolution process provided to clients on tariff classification, value for duty, origin, advanced rulings, marking decisions and enforcement actions.

Assists

Y/N field to indicate if the vendor has received assistance in producing the items being exported to Canada (eg: Moulds or Design work provided by the importer at no cost).

B Rate

A class code indicating Basic Charge as used in the rate class box of the AWB.

B2 (B2A or B2R)-Canada Customs Adjustment Request Form

CBSA form used to make adjustments to B3 Entries (e.g., claim refunds of duties paid at the time of importation, file appeals under the Customs Act or other legislation and to amend B3 entry documents).

B3-Canada Customs Coding Form

The primary CBSA Import Entry Coding Form, also referred to as an Accounting document or more simply, entry. This form details all applicable information related to an import transaction (e.g., tariff classification, tariff treatment, country of origin, quantity, value, applicable duties, taxes, etc.). In reality we no longer submit a hard-copy B3 to CBSA, but instead, transmit all of the data electronically. A hard-copy may be printed for billing and client information purposes however.

BIS – Border Information Services

An automated, 24/7 telephone service operated by CBSA that answers incoming calls and provides general customs information.

BN – Business Number

In order to streamline the processing of import transactions, all businesses dealing with the Canada Revenue Agency (CRA) and Canada Border Services Agency (CBSA) are required to have a Business Number. To obtain a BN, call 1-800-959-5525 (or 613-941-0100 if calling from outside Canada).

Bonded Carrier

A carrier who has posted security with the CBSA and who is permitted to transport, under CBSA control, between points in Canada, dutiable goods upon which duty has not yet been paid.

Bonded Warehouse

A place licensed by the Minister where non-duty paid goods may be placed for storage.

BSO – Border Services Officer

A CBSA officer who is responsible for determining the admissibility of persons and/or goods into Canada.

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Frequently Asked Questions

FAQ Section of ABS Logistics
Ocean Freight – Is It The Cheapest Option?
Ocean freight is often considered the most cost-effective option for transporting large volumes of goods over long distances. While it may not always be the cheapest option for small or time-sensitive shipments, it generally offers competitive rates for bulk cargo and provides significant cost savings compared to air or land transportation.
The documents required for air freight typically include the commercial invoice, packing list, air waybill (AWB), export license (if applicable), certificate of origin, and any specific documentation required by the destination country or airline. Additional documents may be needed depending on the nature of the goods and regulatory requirements.
Pre-requisites for ocean freight include the commercial invoice, packing list, bill of lading (B/L), export license (if applicable), certificate of origin, and any specific documentation required by the destination country or shipping line. Customs clearance documentation and compliance with international trade regulations are also essential pre-requisites for ocean freight shipments.
Air cargo charges for packaging can vary depending on the size, weight, and nature of the goods being shipped. While air freight rates are generally higher than ocean freight, the packaging charges themselves are typically not significantly higher. The cost of packaging is usually a small portion of the overall air freight charges.
The procedure for customs clearance involves several steps. Firstly, the necessary customs documents must be prepared and submitted, including the commercial invoice, packing list, and other relevant paperwork. Customs officials then review and verify the documents, assess the duties and taxes, and inspect the goods if necessary. Finally, the customs clearance process concludes with the release of the goods for delivery.
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