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Glossary of terms

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DAS - Detailed Adjustment Statement (B2-1)
A form generated by CBSA to adjust commodity information originally reported to CBSA (e.g., a change in tariff classification or valuation of imported goods).  DAS's may be "revenue" or "non-revenue" types depending on whether additional duties and/or taxes are determined to be owed to CBSA. 

DAT (Delivered at Terminal)
The seller/exporter/manufacturer clears the goods for export and is responsible for their delivery to the named terminal port or place of destination.

DDP (Delivered Duty Paid)
An international trade term of sale in which for the quoted price, the seller/exporter/manufacturer clears the goods for export and is responsible for making them available to the buyer at the named place of destination.

DDU (Delivered Duty Unpaid)
An international trade term of sale in which, for the quoted price, the seller/exporter/manufacturer clears the goods for export and is responsible for making them available to the buyer at the named place of destination, not cleared for import.

Delivered Ex Ship
The seller/exporter/manufacturer is responsible for making their goods available to the buyer at the named port of destination, not cleared for import. The seller is thus responsible for all costs of getting the goods to the named port of destination prior to unloading.

DEQ (Delivered Ex Quay)
An international trade term of sale in which, for the quoted price, the seller/exporter/manufacturer clears the goods for export and is responsible for making it available to the buyer on the quay, not cleared for import.

DPV - Duty Paid Value
The value at which applicable GST (or HST) is calculated.  DPV is the aggregate of the value of the goods in Canadian funds, plus applicable Canadian import duties and any anti-dumping or countervailing duty assessment. 

Drawback
A special CBSA program to refund duties paid under certain conditions, most commonly subsequent to the export of goods. See also duty deferral.

Duties Relief Program
The Duties Relief Program allows for the relief of the payment of duties on imported goods that will eventually be re-exported. There is an application process and specific criteria must be met in order to qualify.

Duty Deferral
Relief from the payment of most duties paid on imported goods that are ultimately exported, whether or not further manufactured in Canada. Part of the Duties Relief Program.

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