Glossary of terms

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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.

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

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.

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

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).


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