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Glossary of terms

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S Rate
A class code indicating that a surcharged class rate has been applied as used in the rate class box of the AWB.

SDR (Special Drawing Rights)
Reserve assets of the member states of the International Monetary Fund, for which they can draw an amount of SDRs proportional to their predetermined quota in the IMF.

Security
An amount of money or bond posted to guarantee the payment of duties and taxes owing on imported goods.

SIMA–Special Import Measures Act
The legislative authority to take retaliatory action against goods which are determined to have been “dumped” or “subsidized” by levying anti-dumping or countervailing duties. See ADD–Anti-Dumping Duty

SLI (Shipper's letter of instruction)
A form used by a shipper to authorize a carrier to issue a bill of lading or an air waybill on the shipper's behalf.

Specific Duty
A rate of duty expressed in dollars or cents per unit of measure.

Statement of Origin
The Statement of Origin is used to claim NAFTA Preference on goods valued at less than CA$1600 when completion of a formal NAFTA Certificate of Origin is not required.

Sufferance Warehouse
A privately owned and operated facility licensed by the CBSA for the control, short-term storage, and examination of in-bond goods until they are released by CBSA or exported from Canada.

Surtax
An additional duty imposed as an emergency measure of a temporary nature, usually on imported goods causing or threatening serious injury to Canadian producers of like or directly competitive products.

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