The Automated Broker Interface is the channel through which U.S. Customs and Border Protection (CBP) receives electronic entry data from customs brokers and self-filing importers, feeding directly into ACE. It has been the backbone of U.S. electronic entry filing since the 1980s, and today the large majority of formal entries are transmitted through it. Notably, CAPE refund declarations are an exception and cannot be filed via ABI.

The Automated Commercial Environment is CBP's central "single window" for processing import and export data, letting trade and government agencies exchange information through one system. It became the mandatory platform for electronic entry filing in 2016, replacing the legacy ACS system, and now hosts newer functionality such as the CAPE refund module.

A web-based account giving importers, brokers, and trade partners direct access to their ACE data, including reports, entry information, statements, compliance data, and messaging with CBP. It is a prerequisite for several CBP processes, including enrolling for electronic (ACH) refunds and filing CAPE declarations.

Advance Commercial Information is CBSA's risk-assessment program requiring carriers and other trade participants to transmit cargo and conveyance data before goods reach the Canadian border.

The electronic cargo-reporting component of Canada's ACI program, requiring carriers to submit conveyance, cargo, and crew details to CBSA before arriving at a port of entry. Highway carriers have been required to file eManifests since 2015, and non-compliance can trigger penalties under CBSA's AMPS regime.

A duty, tax, or fee calculated as a percentage of the goods' customs value rather than a flat amount per unit; for example, a 5% ad valorem duty applied to the declared value. It is the most common way duties are expressed, which means the amount owed rises and falls directly with the value of the shipment.

The transportation of commercial goods by aircraft, valued for its speed on time-sensitive, high-value, or perishable shipments. It costs considerably more per kilogram than ocean or ground transport, so it is generally chosen when transit time or reliability outweighs cost.

An additional duty imposed when an investigation finds that foreign exporters sell goods below normal value and that those imports materially injure a domestic industry. In Canada, anti-dumping measures fall under the Special Import Measures Act (SIMA) and are investigated by CBSA alongside the Canadian International Trade Tribunal.

Dumping is the practice of exporting goods at a price below their normal value, often below the home-market price or the cost of production. When an investigation confirms the practice causes injury to domestic producers, governments respond with anti-dumping duties calibrated to offset the margin of dumping.

Trade between two countries, often governed by agreements that set specific terms for tariffs, market access, customs procedures, and regulatory requirements. Bilateral deals are typically faster to negotiate than multilateral ones, which is why many countries pursue them to lock in preferential access.

A document issued by a carrier that serves as a receipt for the goods, evidence of the contract of carriage, and, in negotiable form, a document of title that can transfer ownership while goods are in transit. It is one of the oldest and most fundamental shipping documents, used across ocean, rail, and truck movements.

A formal customs decision that determines in advance how specific goods will be classified, valued, marked, or treated, and that legally binds the issuing authority. Importers rely on binding rulings to lock in certainty before shipping, particularly where classification or origin drives a significant difference in duty.

A secured facility, authorized by customs authorities, in which dutiable goods are stored without payment of duties and taxes until they are withdrawn for consumption or export. The term is used broadly across jurisdictions for the physical premises, as distinct from a specific government program, and the concept underpins both Canada's Customs Bonded Warehouse Program and the U.S. bonded-warehouse system.

The full process of meeting customs requirements before goods may legally enter or leave a country; submitting documentation, paying applicable duties and taxes, and obtaining release. Delays here ripple through the supply chain, which is why pre-arrival programs like PARS and eManifest exist to move as much of the work as possible ahead of arrival.

The customs broker an importer formally authorizes to handle its customs transactions, prepare declarations, and communicate with the customs authority. Under Canada's CARM system, importers now grant this authority through delegated access in the CARM Client Portal rather than by paper agency agreement alone.

A unique identifier the Canada Revenue Agency (CRA) assigns to businesses for their federal tax and program accounts. To import or export commercially in Canada, a business needs a BN with an import-export (RM) program account, which links its activity to CBSA and CARM.

The digital declaration that accounts for goods imported into Canada, reporting tariff classification, value, origin, and the duties and taxes owed. It replaced the paper B3 Customs Coding Form when CARM became CBSA's official system of record on October 21, 2024, and is now submitted, corrected, and adjusted directly in the CARM Client Portal or by EDI.

Canada's federal border agency, responsible for administering customs programs, enforcing border regulations, and collecting duties and taxes on commercial goods.

A customs accounting document used to declare commercial goods imported into Canada. It records key import information such as the importer, tariff classification, value for duty, origin, duties, taxes, and other applicable charges. Since the implementation of the CBSA system, the B3 has been replaced by the Commercial Accounting Declaration (CAD), although many customs professionals and CBSA documents still refer to it as the "B3."

A CBSA document used to provide the information required to clear imported commercial goods into Canada. It contains details such as the seller and buyer, a description of the goods, quantities, prices, country of origin, terms of sale, and shipping information. Importers may use the official CCI form or a commercial invoice that includes all of the CBSA's required data elements.

A service that helps importers meet CBSA requirements: preparing documentation, submitting declarations, calculating duties and taxes, and obtaining release of shipments. Brokers act as the licensed intermediary between the importer and CBSA.

CBSA's electronic platform for filing export declarations, which replaced the older Canadian Automated Export Declaration (CAED) system and paper-based reporting. Launched in 2020, it lets exporters and authorized service providers transmit required export information before goods leave the country.

A refund-processing tool CBP launched within ACE on April 2026 to handle the enormous volume of refunds owed after the U.S. Supreme Court ruled certain IEEPA tariffs unlawful in February 2026. CAPE provides an electronic process for Importers of Record and authorized customs brokers to submit refund claims and consolidates eligible IEEPA duty refunds, including interest, instead of processing them entry by entry.

The document a carrier presents to report goods arriving in Canada and to move them under customs control to their destination or a sufferance warehouse. It carries the cargo control number and is the record on which CBSA accounts for and releases the shipment. In practice it is most often an electronic manifest transmitted through eManifest rather than paper.

A unique identifier a carrier or freight forwarder assigns to a shipment so CBSA can track it from arrival through release. Built from the carrier's code plus a reference number, the CCN ties the cargo control document to the eventual customs release and appears on the PARS or PAPS barcode that lets a broker clear the goods before the truck reaches the border.

CBSA's digital platform that modernizes how commercial importers manage customs transactions, duties, taxes, payments, and account information. It became the official system of record for importers in October 2024, shifting responsibilities such as posting financial security and settling statements of account directly onto importers through the CARM Client Portal.

The online hub within CARM where importers manage their CBSA accounts, viewing statements of account, posting financial security, delegating authority to brokers, and classifying goods. Since CARM's October 2024 go-live, registering in the portal is effectively mandatory for commercial importers.

The company responsible for physically moving goods from one location to another by air, ocean, rail, or truck.

The security amount collected on imports subject to an anti-dumping or countervailing case, set at the estimated duty rate until the investigation is final. Deposit rates can change significantly between the preliminary and final determinations, so importers with goods in an active case watch them closely.

The U.S. document CBP uses to assess duties, taxes, and fees on imported merchandise, capturing classification, value, origin, and the applicable HTSUS numbers line by line. It is generally filed within 10 working days of a shipment's release and, once accepted, becomes the formal accounting record that CBP later liquidates. Errors are fixed afterward through a Post Summary Correction.

A document certifying that a regulated product meets the applicable safety standards and regulatory requirements. For many consumer products imported into the United States, compliance is governed by CPSC rules and increasingly certified electronically through CBP's ACE system.

A document identifying the country where goods were produced, manufactured, or substantially transformed. Customs authorities use it to determine eligibility for preferential tariff treatment under trade agreements, and its accuracy matters more than ever as origin drives Section 301, Section 232, and other trade-remedy exposure.

The Code of Federal Regulations (CFR) is the official collection of rules issued by U.S. federal agencies, organized into 50 subject-matter titles. For cross-border trade, the one that matters is Title 19 ("Customs Duties"), which holds the U.S. Customs and Border Protection (CBP) regulations governing imports into the United States. Canadian exporters and brokers turn to it to confirm that shipments meet U.S. entry, classification, and admissibility requirements.

The seller's primary customs document, setting out the product description, quantity, value, buyer and seller, country of origin, and terms of sale. Customs authorities rely on it to establish classification, valuation, and the duties owed, which makes its accuracy central to compliant clearance.

An officially designated location, a land crossing, airport, seaport, or rail facility, where commercial goods enter or leave a country and undergo customs processing. The port of entry chosen can affect available services, operating hours, and inspection resources.

A structured review of import and export transactions, records, and documentation to catch errors, recover overpaid duties, and identify areas where processes need improvement. Many importers run audits proactively, both to reduce penalty exposure and to surface duty-recovery opportunities.

An importer's track record of meeting customs obligations, accurate declarations, timely payments, and proper documentation. Customs authorities weigh this history when assessing trade risk, and a strong profile can translate into fewer examinations and smoother clearance.

A U.S. customs bond that covers all of an importer's entries at every port for a 12-month period rather than a single shipment. Its amount is set at the greater of $50,000 or 10% of the duties, taxes, and fees the importer paid over the previous year, and it renews automatically until terminated. Check out the different types of U.S. customs bonds.

An additional duty applied to imported goods that benefit from foreign government subsidies, sized to offset the unfair advantage those subsidies create. Like anti-dumping duties, countervailing duties in Canada fall under SIMA and require a finding of injury to a domestic industry.

Subsidizing occurs when a foreign government provides financial assistance that lowers a producer's production or export costs. When those subsidies injure domestic industry, the importing country responds with countervailing duties, the subsidy-focused counterpart to anti-dumping measures.

The country where goods were grown, produced, manufactured, or substantially transformed, not necessarily where they were shipped from. Origin determines tariff rates, trade-agreement eligibility, marking requirements, and trade-remedy obligations, and misrepresenting it is a serious federal offense.

The U.S. agency that protects consumers from unreasonable risks associated with consumer products through safety standards, regulations, recalls, and enforcement. Importers of regulated consumer goods must meet CPSC requirements, and certificates of compliance are increasingly filed electronically at the time of entry.

The movement of goods, services, or transactions between countries, subject to customs requirements, documentation rules, tariffs, and import regulations at each border. For North American traders, CUSMA shapes much of this activity, though recent tariff actions have added considerable complexity.

A CBSA program that let approved low-risk importers and carriers use streamlined reporting and accounting, built around their own strong internal controls. CBSA has been winding CSA down as its functions are absorbed into the CARM environment.

CBP's voluntary supply-chain security program, launched in November 2001, in which importers, carriers, brokers, and other partners adopt minimum security criteria in exchange for benefits such as fewer examinations, front-of-line treatment, and ISF penalty mitigation. It is the U.S. counterpart to Canada's Partners in Protection, with which it shares mutual recognition, and CTPAT membership is a prerequisite for using FAST lanes into the United States.

The Customs Act (first enacted in 1867; now R.S.C. 1985, c. 1, 2nd Supp.) is the core Canadian statute covering how goods are reported, examined, and accounted for as they enter or leave the country, and it defines the CBSA's enforcement powers. It isn't a taxing law itself — rather, it gives the CBSA the authority to administer and collect the duties and taxes imposed under other legislation like the Customs Tariff and the Excise Tax Act. It also sets out the main obligations for importers and exporters, from declaring goods to keeping records, and the legal basis for penalties, seizures, and appeals.

A financial guarantee ensuring an importer, carrier, or other party will meet its customs obligations, including duties, taxes, fees, and penalties. In the U.S., a continuous bond is standard for regular importers, and demand for bonds has risen sharply as more low-value shipments now require formal entry.

A facility licensed and regulated by CBSA, operated by the private sector, where imported goods may be stored, handled, or displayed with duties and taxes deferred until they are released for domestic consumption or exported. Goods inside are treated as imported but not yet released by CBSA, and only limited operations such as repacking, labelling, and testing are allowed without triggering payment. It is the physical facility that operates under the Customs Bonded Warehouse Program.

The CBSA licensing program under which private operators run facilities where imported goods sit with all duties and taxes deferred, including GST/HST and any anti-dumping or countervailing duties, until the goods are released for domestic consumption or exported, generally for up to four years. It is one of the three pillars of the Duty Deferral Program.

The professional service of managing customs transactions on an importer's behalf, classifying goods, calculating duties, filing declarations, and coordinating release. It exists because customs rules are intricate and constantly shifting, and errors carry real financial and legal consequences.

A licensed professional authorized to conduct customs business for importers and to deal with the customs authority on their behalf. Licensing is regulated by CBSA in Canada and CBP in the U.S., and brokers are a primary line of defense in keeping shipments compliant.

The process of satisfying customs requirements so imported goods can enter a country or exported goods can leave, covering documentation review, compliance checks, duty assessment, and release authorization. It is the gate every cross-border shipment must pass, and the point where classification or paperwork errors most often surface.

The ongoing practice of following the full body of customs law, classification, valuation, origin, documentation, and reporting rules. Strong compliance reduces the risk of penalties, delays, and audits, and is increasingly a competitive advantage as enforcement tightens.

A formal submission to a customs authority describing imported or exported goods, their classification, value, origin, and shipment details. It is the legal statement on which duties are assessed, so accuracy is both a compliance obligation and a cost-control lever.

Officially just the Customs Tariff (S.C. 1997, c. 36), this is the Canadian statute that sets the duty rates applied to imported goods and the framework for classifying them under the Harmonized System. It also governs tariff treatments, preferential rates under free trade agreements, and duty relief or remission. While the Customs Act handles administration and collection, the Customs Tariff determines how much duty is owed and the terms under which goods can enter Canada.

The D-Memoranda are guidance documents from the Canada Border Services Agency (CBSA) that explain how Canada's customs laws and regulations are applied in practice. They're grouped into numbered series covering areas like valuation, tariff classification, origin, and duty relief, and serve as a go-to reference for importers and customs brokers. Because they set out administrative policy rather than the law itself, the CBSA updates them as programs and procedures change.

A threshold below which low-value shipments historically cleared with simplified procedures and little or no duty. In the U.S., Section 321 long allowed shipments valued at $800 or less to enter duty-free, but that treatment was suspended for China and Hong Kong on May 2, 2025 and for all countries on August 29, 2025 (via Executive Order 14324), with a permanent statutory repeal scheduled for 2027, so the exemption no longer applies.

An additional tariff or surtax applied to downstream products made from goods already subject to trade measures; for example, articles manufactured from tariffed steel or aluminum. These measures are designed to prevent avoidance by shifting from raw inputs to lightly processed derivatives.

A customs program allowing businesses to recover duties, taxes, or fees paid on imported goods that are later exported, destroyed, or used in qualifying manufacturing. It can meaningfully lower costs for companies that import inputs and then export finished products, though the recordkeeping requirements are demanding.

A trade practice where an exporter sells goods in a foreign market below their normal value, often below the home-market price or production cost. Governments investigate dumping complaints and, where injury to domestic industry is confirmed, impose anti-dumping duties to level the field.

A government charge on imported goods, determined by tariff classification, customs value, country of origin, and any applicable trade measures. Duty forms part of a shipment's total landed cost, and getting classification and origin right is the main way importers manage it.

CBSA's umbrella program for postponing, relieving, or recovering duties on imported goods that are ultimately exported or held under customs control, designed to protect the cash flow of import-export operations. It has three components: the Duties Relief Program, which waives duties upfront; the Duty Drawback Program, which refunds duties already paid; and the Customs Bonded Warehouse Program, which defers duties while goods are warehoused.

A refund mechanism letting eligible importers and exporters recover duties paid on imported goods that later qualify for export-related relief. Rules differ by customs authority and hinge on how the goods are used, processed, or re-exported, so eligibility analysis is often worthwhile before assuming a claim.

The process of identifying and reclaiming duties, taxes, or fees overpaid through misclassification, valuation errors, missed trade-agreement benefits, or other issues. Recovery can involve corrections, refund claims, or formal appeals, and the current IEEPA refund wave processed through CAPE is a large-scale example.

The full set of charges customs collects when goods enter a country, customs duties, sales or value-added taxes, excise taxes, processing fees, and other government-imposed charges. Together they make up much of a shipment's landed cost and vary widely by product and origin.

The component of CBSA's Duty Deferral Program that waives duties at the time of import for goods destined to be exported, either in the same condition or after being processed into other goods. Participants avoid paying duties upfront rather than paying and reclaiming them later through drawback, and generally must export the goods within four years of import to keep the relief.

Cross-border customs and logistics services tailored to online retailers shipping internationally, clearance, landed-cost calculation, duty and tax processing, shipment visibility, and compliance support. Demand for these services has grown sharply as the end of U.S. de minimis treatment pushed eCommerce sellers into formal entry processes.

The structured electronic exchange of trade and business data, invoices, shipping details, customs information, between companies, brokers, carriers, and government systems. It replaced paper and fax for high-volume trade documentation and underpins systems such as ABI and ACE.

Export shipment data filed through the U.S. Automated Export System for shipments that meet reporting requirements, generally those valued over $2,500 per commodity, or any value where an export license is required. It supports export-control enforcement and feeds official U.S. trade statistics.

The electronic submission of customs documents, declarations, certificates, and regulatory information through government platforms such as CBP's ACE or CBSA's systems. It is now the default across most of North American trade, having largely displaced paper filing.

An electronic cargo-reporting requirement obliging carriers to transmit shipment and conveyance information before goods reach the border. In Canada it operates under CBSA's Advance Commercial Information (ACI) program, and highway carrier eManifest has been mandatory and enforced through penalties since 2015.

The U.S. CBP filing submitted after importation with the final details of a shipment, tariff classification, customs value, and duties owed. It is the document CBP liquidates against, making it the formal accounting of what is owed on an entry.

A trade-remedy review conducted to determine whether an existing anti-dumping or countervailing order should remain in place. Authorities assess whether removing the order would likely lead to renewed dumping, subsidization, or injury, in Canada, a process shared between CBSA and the Canadian International Trade Tribunal.

A Canada Revenue Agency program that relieves export-oriented businesses from paying GST/HST upfront on imported and domestically acquired goods, so tax dollars are not tied up waiting on input tax credits. It is aimed at firms that add only limited value to goods and earn at least 90% of revenue from exports. Authorization runs for three years and lets holders acquire qualifying goods, on purchases of $1,000 or more, tax-free.

A government authorization required before exporting certain controlled goods, technologies, or products subject to export regulations. Whether a license is needed depends on the item, the destination country, the end user, and the intended use, the screening that sits at the heart of export-control compliance.

Products authorized for import or distribution under emergency regulatory provisions, such as certain medical devices or protective equipment cleared during a public-health emergency. These goods require specific compliance documentation, and their authorized status can change as the underlying emergency evolves.

A joint CBSA and CBP commercial clearance program, created in 2002 under the Smart Border Action Plan, that gives pre-approved low-risk shipments expedited processing in dedicated lanes at major crossings. Using a FAST lane requires all three links in the chain to be approved: a CTPAT- or PIP-certified carrier, an approved importer, and a driver holding a valid FAST card. A single missing credential sends the truck back to the regular queue.

A treaty giving member countries preferential access to each other's markets by reducing or eliminating tariffs and setting shared rules on origin and customs procedures. For North American traders, the central FTA is CUSMA, which replaced NAFTA in 2020 and carries its own rules of origin and certification requirements.

The work of creating, collecting, reviewing, and maintaining the supplier certifications and origin documentation needed to claim preferential tariff treatment under a trade agreement. Because a claim is only as strong as its supporting documentation, disciplined certificate management is what protects the duty savings if a customs authority audits.

Commercial goods moving through supply-chain networks by air, ocean, rail, or truck, or the charge for moving them. The term does double duty for both the cargo itself and the cost of transport, depending on context.

A designated U.S. location where imported goods can be stored, processed, assembled, or handled under special customs procedures before formally entering domestic commerce. FTZs let businesses defer, reduce, or sometimes eliminate certain duties, improving cash flow on goods that are re-exported or transformed. Canada offers comparable benefits through programs such as the Duties Relief Program and bonded warehousing rather than a single zone designation.

The document by which an importer authorizes GHY to act as its customs broker and transact customs business on its behalf. In Canada it works alongside CARM's delegation of authority to establish the broker-client relationship, giving GHY standing to file declarations and deal with CBSA.

GHY's mascot and brand figure, featured in the "Where in the World is our Blue Guy" campaign. As a recurring brand character, he gives GHY a recognizable, approachable face across its marketing and social channels.

GHY's AI-powered tariff classification tool, built to identify HS classifications and flag customs risk. Because classification drives duty rates and admissibility, and misclassification is one of the most common sources of penalties, automating the first pass helps importers classify faster and more consistently.

GHY's integrated eCommerce solution combining technology, logistics, customs brokerage, and landed-cost services for small-parcel and low-value shipments moving into Canada and the U.S. Its relevance has grown sharply since the U.S. ended duty-free de minimis treatment in 2025, which pushed low-value eCommerce into full customs processing.

GHY's consulting division, providing customs compliance support, duty recovery, trade-agreement assistance, audits, and advisory work. It is the advisory counterpart to day-to-day brokerage, the team importers lean on for planning, recovery, and navigating trade-remedy exposure.

The international product-classification framework used by customs authorities worldwide, developed and maintained by the World Customs Organization. In force since 1988 and updated roughly every five years, it standardizes the first six digits of tariff codes across more than 200 countries, with each country adding further digits for its own tariff schedule.

A bill of lading issued by a freight forwarder or NVOCC to the actual shipper, covering one consignment within a larger consolidated load. It names the true shipper and consignee and sits beneath the carrier's master bill. That distinction matters for customs, because the party shown on the house bill is usually the one whose goods are being entered.

The process of assigning goods their correct Harmonized System tariff code. It is a foundational customs task because the code determines duty rates, taxes, admissibility, and trade-remedy exposure, and getting it wrong carries both financial and compliance consequences.

The numerical tariff classification assigned to a product to determine applicable duties and requirements. The first six digits are internationally standardized under the Harmonized System, while additional digits (10 in both Canada and the U.S.) reflect national tariff detail.

The U.S. tariff schedule that assigns duty rates to imported goods, built on the World Customs Organization's Harmonized System and extended with U.S.-specific subheadings. Published by the U.S. International Trade Commission and administered at the border by CBP, it has been in force since January 1, 1989 and runs to roughly 17,000 ten-digit lines, where the first eight digits carry legal duty rates and the last two are statistical.

U.S. legislation enacted in 1977 that lets the President regulate international commerce in response to a declared national emergency. Historically used mainly for sanctions, it was invoked in 2025 as the basis for broad tariffs, certain of which the U.S. Supreme Court ruled unlawful in February 2026, triggering the large refund process now handled through CAPE.

Following the full set of customs laws, regulations, reporting requirements, and documentation rules when importing goods. Strong import compliance reduces exposure to penalties, delays, and audits, and it is increasingly demanding as tariff and trade-remedy rules shift.

The party legally responsible for customs declarations, duties, taxes, and compliance on an import. Responsibility rests with the IOR even when others handle the logistics, and in certain B2C models the consumer may act as the importer of record.

International trade rules published by the International Chamber of Commerce that define buyer and seller responsibilities for delivery, transport, insurance, and customs obligations. First issued in 1936 and updated periodically, the current version is Incoterms 2020, they standardize terms such as FOB and DDP so parties in different countries share the same understanding of who bears which cost and risk.

A U.S. security filing requiring importers and carriers to submit advance data on ocean shipments before the cargo is laden aboard the vessel abroad. Introduced in 2009 and named for its ten importer elements plus two carrier elements, late or inaccurate filings can draw liquidated-damages claims from CBP.

The total cost of imported goods once product price, transportation, duties, taxes, and related fees are all included. It is the figure that reveals the true cost of sourcing abroad, and it has become harder to estimate as new tariffs and the end of de minimis add duty to shipments that previously carried none.

A U.S. expedited release process for qualifying repetitive shipments, using pre-approved data to speed clearance of predictable, recurring imports. It suits high-volume importers moving the same goods across the same lanes.

Financial claims CBP issues for certain customs violations, such as breaching bond conditions or missing a filing requirement. The amount is typically tied to the bond and can often be reduced through a mitigation petition.

CBP's final determination of the duties owed on an import entry after review. It is a significant milestone because it starts the clock on protests and other post-entry remedies, and, in the IEEPA context, liquidation status determines CAPE refund eligibility.

A document listing the cargo a carrier is transporting on a specific conveyance. It supports advance reporting programs such as ACI eManifest in Canada and ACE in the U.S., allowing customs authorities to review shipment details before arrival.

A CBP process that allows importers to request protection of certain U.S. import manifest information that would otherwise be publicly available. Companies use it to protect supplier relationships, shipment patterns, and other commercial details from competitors.

Customs decisions regarding country-of-origin marking requirements for imported goods. Because marking rules determine how origin information must appear on products or packaging, a ruling provides certainty before goods enter the market.

The bill of lading the ocean or air carrier issues to the freight forwarder or NVOCC that booked the cargo, covering a consolidated shipment as a single unit. Individual house bills are issued underneath it for each underlying shipper, so one master bill can sit above many house bills in a single consolidation.

Economic harm suffered by a domestic industry that must be established before certain trade remedies can apply. It is a required finding in anti-dumping and countervailing duty cases because authorities must show that unfair imports caused or threaten to cause injury.

The standard tariff treatment a country applies to eligible World Trade Organization (WTO) members under the principle of non-discrimination. It represents the regular tariff rate applied when goods do not qualify for preferential treatment under a trade agreement or face trade-remedy measures.

A company located outside Canada that acts as the importer of record for goods entering Canada. The model allows foreign sellers, such as U.S. companies, to sell directly to Canadian customers while managing customs obligations, duties, and taxes themselves.

The commercial transportation of goods by sea, commonly used for high-volume, heavy, or non-time-sensitive shipments. It offers lower transportation costs compared with air freight but requires additional customs filings, such as Importer Security Filing (ISF) for U.S.-bound ocean shipments.

A U.S. CBP program that links truck shipments with entry information before arrival through a barcode system. It allows customs brokers and CBP officers to review shipment details before the truck reaches the border, helping speed up processing.

A CBSA program that allows customs brokers to submit shipment information before goods arrive in Canada. It enables CBSA to review entries before arrival and issue release decisions when shipments reach the border.

Allowances that permit individuals to import limited quantities of certain goods for personal use under specific customs rules. These exemptions differ from commercial import programs and typically include value, quantity, or eligibility restrictions.

CBSA's voluntary supply-chain security program, the Canadian counterpart to CBP's CTPAT, in which importers, carriers, brokers, and other trade partners meet CBSA security standards in exchange for benefits such as fewer examinations and priority processing. Strengthened in June 2008 with minimum security requirements and mandatory site validations, it shares mutual recognition with CTPAT. PIP approval is also what opens access to FAST lanes into Canada, alongside an approved carrier, an approved importer, and a driver holding a valid FAST card.

An authorized location where goods enter or leave a country and undergo customs processing. Ports of entry include land crossings, airports, seaports, and rail facilities, each with different operating procedures, services, and inspection capabilities.

A correction submitted after goods have been released from customs to update inaccurate information, such as classification, value, or origin details. Timely corrections help importers maintain compliance and reduce potential penalties.

Customs services completed after shipment release, including corrections, duty refund claims, protests, appeals, and compliance reviews. These services help importers identify errors and recover eligible duties after importation.

A CBP process that allows importers to correct entry summary information after filing. Importers use PSCs to update details such as classification, value, and duty calculations, while certain refund claims, including IEEPA-related refunds, require separate CAPE filings.

A trade agreement that provides reduced tariffs or other trade benefits for qualifying goods between participating countries. Importers must meet rules of origin requirements and maintain supporting documentation to claim these benefits.

A voluntary disclosure submitted to CBP when an importer identifies a customs violation before the agency discovers it. It allows companies to report errors, demonstrate corrective action, and potentially reduce penalties.

A formal challenge submitted to CBP disputing a customs decision, such as classification, valuation, or duty assessment. Importers typically file protests after liquidation when seeking review or refunds of duties.

The commercial transportation of goods by rail, commonly used for heavy, bulk, and long-distance shipments. Rail plays a significant role in North American trade, especially for cross-border movement between Canada, the U.S., and Mexico.

A CBP program that allows importers to submit final information after an entry is filed to adjust duties owed. It is commonly used when final details, such as valuation adjustments or free trade agreement eligibility, are unavailable at the time of entry.

Meeting requirements established by government agencies that regulate imported goods beyond customs authorities. These requirements may include product safety, health, agriculture, environmental, or technical standards.

A CBSA privilege that lets importers obtain release of their goods before the final accounting and payment of duties and taxes. Since CARM became the system of record in October 2024, importers must post their own financial security to take part, either cash or a surety bond covering 50% of their highest monthly amount owing, and can no longer rely on their customs broker's bond. This made RPP enrolment a defining compliance step of the CARM transition.

CBP's process of recalculating an import entry after the original liquidation has occurred. It can increase or decrease duties owed based on corrected information, court decisions, administrative actions, or refund programs.

Relief from duties, surtaxes, taxes, or other charges granted under a government order, regulation, or program when specified conditions are met. For example, Canada's Steel Derivative Goods Surtax Remission Order allows eligible importers to claim remission of certain steel surtaxes for qualifying goods used in health care, public safety, national defence, and other approved purposes.

The criteria used to determine where goods originate for customs purposes. They help determine eligibility for preferential tariff treatment, trade agreement benefits, marking requirements, and trade-remedy measures.

A U.S. presidential authority under the Trade Act of 1974 permitting a temporary import surcharge of up to 15% for no more than 150 days when the country faces “fundamental international payments problems,” such as a serious balance-of-payments deficit. Dormant since the 1970s, it was invoked for the first time in February 2026 as a 10% surcharge after the Supreme Court struck down the IEEPA tariffs, only for the Court of International Trade to hold that use invalid in May 2026 (a ruling the government has appealed).

A U.S. authority under the Trade Expansion Act of 1962 that lets the President tariff or restrict imports the Secretary of Commerce finds “threaten to impair” national security, following a Bureau of Industry and Security investigation. It underpins the steel and aluminum tariffs first imposed in 2018 (originally 25% on steel, 10% on aluminum, now 50% on both) and has since expanded to derivatives and sectors such as autos, copper, lumber, and trucks, with its measures seen as harder to challenge in court because judges tend to defer to the executive on national security.

Additional U.S. tariffs imposed under Section 301 of the Trade Act of 1974 to address unfair trade practices. The measure has primarily applied to certain Chinese imports and affects duty calculations for covered products.

A U.S. customs provision that historically allowed qualifying low-value shipments valued at $800 or less to enter with simplified procedures and duty-free treatment. Changes to de minimis rules have significantly limited its use for certain shipments.

The customs process that allows imported goods to proceed after meeting documentation, regulatory, and payment requirements. Clearance confirms that customs authorities have reviewed the shipment and authorized its movement.

Monitoring shipment status through transportation and customs tracking tools. Services such as PARS and PAPS tracking provide visibility into shipment progress and customs release status.

Canada's trade-remedy law, administered by CBSA alongside the Canadian International Trade Tribunal, that imposes anti-dumping and countervailing duties when dumped or subsidized imports injure a domestic industry. Because SIMA duties sit on top of regular customs duties and are folded into the value for tax, they can meaningfully raise the landed cost of goods caught in an active case.

A U.S. customs bond that covers one specific import transaction at a single port. Its value is normally set to the shipment's duties and taxes, plus the value of the goods where other government agency requirements apply. It suits occasional importers, though anyone shipping regularly usually finds a continuous bond more economical. Explore the different types of U.S. customs bonds.

Shipments with lower declared values, commonly associated with eCommerce transactions. These shipments often qualify for simplified customs procedures, although requirements vary depending on destination country, product type, and current trade rules.

A CBSA document summarizing an importer's duties, taxes, payments, credits, and outstanding balances. Under CARM, importers access and manage their SOAs through the CARM Client Portal.

The network of suppliers, manufacturers, carriers, warehouses, and distributors involved in producing and delivering goods. Customs requirements, tariffs, and trade policies influence how companies manage international supply chains.

A three-party guarantee in which a surety company assures the government that an importer, the principal, will meet its obligations to pay duties, taxes, and penalties. Customs bonds, whether continuous or single-entry, are a form of surety bond. If the importer defaults, the surety pays the government and then seeks reimbursement from the importer. Check out the different types of U.S. customs bonds.

An additional tariff Canada applies under section 53 of the Customs Tariff to respond to another country's actions that adversely affect Canadian trade, calculated as a percentage of the value for duty. Canada relied on this authority for its 2025 reciprocal surtaxes on U.S.-origin goods, with CBSA administering the measures and the Department of Finance providing relief through remission orders.

A government charge applied to imported goods based on factors such as classification, customs value, and country of origin. Tariffs influence the total landed cost of imported products and serve as a tool of trade policy. Stay informed about the latest tariff changes with GHY's Tariff Tracker, which provides timely updates on new tariff measures and trade developments affecting importers.

The process of assigning imported goods the correct Harmonized System (HS) code. Classification determines applicable duty rates, taxes, regulatory requirements, and eligibility for trade programs.

A system that applies different tariff rates depending on import volume. Goods entering within the quota limit receive a lower tariff rate, while quantities exceeding the limit receive a higher rate.

The entry of goods into a country for a limited period with duty relief, provided the goods are later exported. Common examples include trade-show equipment, samples, and goods sent for testing or repair.

Following laws, regulations, and reporting requirements governing international trade. It includes classification, valuation, origin, licensing, documentation, and other obligations involved in importing and exporting goods.

Government measures used to address unfair or harmful import practices, including anti-dumping duties, countervailing duties, and safeguards. These measures require investigations and findings before additional duties or restrictions apply.

A situation where a country's exports exceed its imports during a specific period. It represents a positive trade balance.

The U.S. federal agency responsible for customs enforcement, border security, and import and export processing. CBP manages systems such as ACE and programs related to trade compliance, security, and revenue collection.

Customs brokerage services that support shipments entering the United States through classification, entry filing, duty calculation, documentation review, and customs clearance.

The North American trade agreement that replaced NAFTA on July 1, 2020. USMCA provides preferential tariff treatment between the U.S., Canada, and Mexico for qualifying goods that meet rules of origin requirements.

The process of determining the customs value of imported goods for duty calculation purposes. Customs authorities typically base valuation on transaction value while considering adjustments such as assists, commissions, and certain transportation costs.

The base figure on which customs duty is calculated, established under the Customs Act using one of six methods, most commonly the transaction value (the price paid or payable for the goods). It must be declared in Canadian funds for every shipment even when no duty is owed, because it also anchors the GST calculation and the collection of trade statistics.

The base amount on which GST is assessed at importation, defined under the Excise Tax Act as the value for duty plus all duties and taxes payable under the Customs Tariff, SIMA, and other customs-related laws, excluding the GST itself. Because it stacks those duties on top of the goods' value, the taxable amount is often higher than the invoice price — a common source of importer confusion.

A customs procedure that allows imported goods to remain in a bonded warehouse before duties are paid. It helps importers defer duty payments until goods enter domestic commerce or are exported.

An international organization that establishes global trade rules, facilitates negotiations, and helps resolve trade disputes among member countries. The WTO framework influences principles such as tariff treatment and non-discrimination in international trade.