CUSTOMS SELF ASSESSMENT PROGRAM IMPORTER PART II APPLICATION

Transcription

1 Canada Customs and Revenue Agency Agence des douanes et du revenu du Canada 3URWHFWHGZKHQFRPSOHWHG CUSTOMS SELF ASSESSMENT PROGRAM IMPORTER PART II APPLICATION The Customs Sef Assessment (CSA) program is a progressive trade option that offers approved importers the benefits of: a streamined accounting and payment process for a of their imported goods; and a streamined cearance option for CSA eigibe goods when an approved carrier and registered driver are invoved. Do you quaify for the CSA program? You may quaify for the CSA program if you: are resident in Canada; have a two year history of activey importing; are without contraband or major commercia infractions; are prepared to invest in your business systems; and are wiing to provide senior management representation that your business processes and systems wi support CSA program requirements. How do you appy to the CSA program? Approva to use the CSA program requires you to successfuy compete a three-part appication process: Part I invoves a risk assessment of your company against estabished criteria; Part II requires you to document the business processes and audit trais that wi support CSA program requirements; and Part III invoves you signing a cient undertaking which outines program specific requirements. You wi be required to provide documentation that your company can generate accurate trade data and that the appropriate audit trais, interna contros, and inkages are in pace to support the CSA accounting and payment process. Instructions An authorized officer of your company must sign this appication form. If you do not compete a sections, the appication may be returned to you. This part of the appication incudes: Section A Appicant identification Section B Books and Records Section C Certification A Part II appication is required for each division that wi be using the CSA accounting, payment, adjustment, and cearance process. However, if you intend to have one division provide CSA accounting, payment, adjustment, and cearance for other divisions, pease compete one Part II appication, identifying a divisions by the RM account identifier. One RM account identifier wi be pedged for the CSA process and the remaining RM account identifier(s) wi require canceation. If you need more space to answer a question, attach a separate sheet of paper cross-referenced to the corresponding question. More Information If you need more information about the Customs Sef Assessment program, or woud ike hep competing the appication, contact the customs office nearest your company s Canadian corporate head office. Pease refer to the attached ist of the six regiona customs offices. The CCRA reserves the right to request additiona information for the purposes of this appication process. Protected when competed This information is being coected according to the provisions of the Access to Information Act. It is being stored in the Acceerated Commercia Reease Operations Support System (ACROSS) under Program Record Number RC CTA 125. E655 E (Ce formuaire existe aussi en français.)

2 Section A - Appicant Identification Appicant Business name (ega) Business number (BN) Carrier code Language preference N/A Engish French Business address (Street no., P.O. box no. and/or RR no.) Compete beow ONLY if changes have been made since Part I City Province or state Country Posta or zip code Teephone number Fax number Maiing address (if different from above) (Street no., P.O. Box no. and/or RR no.) City Province or state Country Posta or zip code Teephone number Fax number Web site N/A Contact name (ast name) First name Tite Emai address Contact maiing address (if different from above) (Street no., P.O. Box no. and/or RR no.) City Province or state Country Posta or zip code Teephone number Fax number Pease provide the foowing information for each Part II appication that you are submitting Business name (ega) Trading name Business number (BN) RM account Business address (Street no., P.O. box no. and/or RR no.) City Province or state Country Posta or zip code Teephone number Fax number Maiing address (if different from above) (Street no., P.O. Box no. and/or RR no.) City Province or state Country Posta or zip code Teephone number Fax number Contact name (ast name) First name Tite Emai address Contact maiing address (if different from above) (Street no., P.O. Box no. and/or RR no.) City Province or state Country Posta or zip code Teephone number Fax number Computer record keeping system in use (i.e., purchasing inventory, accounting) Location of records (if different from above) (Street no., P.O. Box no. and/or RR no.) City Province or state Country Posta or zip code Teephone number Fisca year-end (Y-M-D) - 2 -

3 Pease provide Business Numbers, incuding RM eve, for a divisions that wi be using above BN/RM for CSA accounting, payment, adjustment and cearance. These RM account identifiers wi require canceation. Pease identify the account security number (s) (and the hoder s name) pedged for customs accounting (attach a copy of the etter from the authorizing cusoms broker where appicabe). The date the goods are physicay received onsite, at the importer s or consignee s premises, wi be considered the receipt date, regardess of when the goods are actuay received into inventory. This date must be the reease date transmitted to customs. If the reease date is other than the receipt date pease indicate the method you wi use to cacuate it. Pease identify the Customs Sef Assessment accounting option you wi use. Option 1 Option 2 Pease identify your monthy cut off date (Y-M-D). Pease identify your estimated start date (Y-M-D). Pease identify the business system trigger(s) for customs accounting. Section B - Books and Records As part of the CSA appication process, the CCRA must ensure that your business systems (e.g., purchasing, receiving, and accounts payabe) wi provide accurate trade data for imported goods. You must keep your books and records in accordance with generay accepted accounting principes. You must aso maintain appropriate interna contros and audit trais to and from the receipt, adjustment, and payment for the goods, and customs accounting (B3), adjustments (X Type), revenue reporting (RSF) and payment (duty and taxes). To satisfy these requirements, pease provide the foowing information: Business Systems Fow This section requires the CSA appicant to provide a description of the business system in both a narrative and fow chart iustrating how the company wi account for imported goods to CCRA. The descriptions shoud incude the identification of the interna contros, documenting the fow of information through your systems and expaining how the company wi meet the CSA requirements for each of the foowing import scenarios. Pease encose a package of sampe documents (e.g., supporting documents and screen prints). 1. a purchase where you enter the goods into your receiving system; 2. a purchase where you direct ship the goods to a third party; 3. an importation where you make no payment for the goods; 4. an adjustment to the price paid or payabe (e.g., royaties, commissions, or assists); 5. other adjustments such as, overages, shortages and damaged goods; Other items where the receipt recording and payment for the goods maybe different from the above identified fow of information; 6. an importation of goods on consignment; 7. an importation where you previousy exported the goods and then re-imported them (e.g., Canadian goods returned in the same condition, repairs, aterations, warranties, Canadian goods further processed, Canadian goods abroad and testing); 8. an importation where you do not enter the goods into the receiving area as soon as they arrive at your premises. (e.g., a traier arrives but is not unoaded for a number of days); 9. a temporary importation; 10. a ow-vaue shipment; 11. a courier ow-vaue shipment; 12. in-transit shipments; and, 13. other scenarios, that may be unique in your company (e.g., credit card purchases, unsoicited goods, goods paced in bonded warehouse, etc.)

4 CSA Requirements In order to satisfy CSA requirements, pease provide the foowing information: 1. New Reease Date - a rationae and supporting documentation to justify how the company s receipt date(s), repacing the current border reease date, wi be estabished; 2. Trigger to CCRA - an expanation of how the reconciiation of your commercia records for imported goods wi trigger an accounting to CCRA; 3. Monthy Sweep - a description of the process you wi use to identify and account for open invoices and receipts not captured by the trigger; 4. Foreign versus Domestic Vendors - an expanation of the mechanism you wi use to differentiate between imported goods and domestic shipments; 5. Adjustments - an expanation of how you wi make sure that any trade data previousy accounted for wi be corrected when additiona or subsequent information is received; 6. Trade Chain Partners (TCP) - an expanation of how you wi make sure that CCRA is notified when you update your United States vendor or direct shipped domestic consignee ist; 7. Eectronic requirements - an expaination of how you wi transmit the foowing eectronicay: a) "X" type adjustments b) Trade Chain Partners (TCP) updates c) CSA Revenue Summary Form (RSF) (For technica data specifications pease refer to the CSA Participant s Requirement Document) Minimum Audit Trais The CSA importer is required to maintain minimum audit trais within their business systems to support CSA. The existing B3 trade data eements and egisated requirements for customs programs are not changed under CSA. The CSA importer must be abe to generate the foowing detais upon request: 1. B3 transactions - The CSA cient must be abe to provide the ink to and from the source documents that triggered the origina B3 trade data. B3s must be eectronic (EDI). The audit trai must be maintained inking each of the foowing data eements decared on the B3 to the source documents: Reease date; Date of direct shipment; Vaue for currency conversion; Quantity; and, Cassification number. 2. "X" type entry - The CSA cient must be abe to provide the ink to and from the source document that triggered the accounting to CCRA and to the source document that initiated the adjustment. "X" type entries must be eectronic (EDI). Note: when caiming a NAFTA and/or CCFTA adjustment, the CSA cient must aso be abe to identify the origina B3 transaction number and ine number on the EDI "X" type entry. 3. Revenue Summary Form (RSF) - the CSA cient must maintain an audit trai inking the vaues in each of the fieds on the RSF, to the summary information produced by the business system incuding a ink to the source document that supports the summary information. (e.g. B3 numbers and vaues, "X" type entry numbers and vaues, and interest report and vaues). 4. Bank payments - the CSA cient must maintain the proof of payments made to the CCRA, through the financia institution in respect of the monthy RSF submission

5 Section C - Certification of Part II It is a contravention of section 8 of the Customs Act to knowingy omit information or give fase information in this appication. You must inform the CCRA of any changes to the information you have provided in this appication. As an authorized officer of the appicant company, I certify that the information given on this form and in any attached document is, to the best of my knowedge, true and compete. Authorized person s name Signature Tite or office Date There are a tota of pages in this appication. The competion of this appication does not constitute authority to act as a CSA importer. You wi officiay become a CSA importer ony after you have successfuy competed the three steps of the appication process as outined on page 1. It is recommended that you do not make any CSA specific changes to your business systems unti you have received confirmation of your part II submission from the CCRA. Pease forward the competed appication to the regiona director at the customs office nearest your corporate head office. Pease see the ist of Customs Offices at the end of this appication. Customs Office CSA Appication Regiona Director Dunsmuir Street Vancouver BC V6B 5R4 Teephone: (604) CSA Appication Regiona Director 1 Front Street, West P O Box 10, Station A Toronto ON M5W 1A3 Teephone: (416) CSA Appication Regiona Director 269 Main Street Winnipeg MB R3C 1B3 Teephone: (204) CSA Appication Regiona Director 11th Foor, 333 Laurier Avenue, West Ottawa ON K1A0L9 Teephone: (613) CSA AppicationRegiona Director 4th foor, 400 Pace d Youvie Montrea QC H2Y 2C2 Teephone: (514) CSA AppicationRegiona Director 9th foor, Raston BuidingP.O. Box 3080 Station Parkane Centre Haifax NS B3J 3G6 Teephone: (902)