Courier Low Value Shipment Program

Accounting

This section details the accounting requirements (both CADEX transmissions and hard copy entries are type "F"):

• Description
• Total consolidation
• Consolidation by importer
• Special Authority Shipments
• Return to Sender (RTS) Shipments

Description

Brokers must account for shipments released under the Courier LVS Program in a consolidated format no later than the 24th day of the month following the month of release.

The following are three types of acceptable formats.

Total consolidation

In addition to the information provided below, you may also want to access a blank Form B3, Canada Customs Coding Form, and our detailed field-by-field explanation of this accounting method.

This accounting is a monthly summary of total duties and taxes, consolidated nationally, regionally, by port, or by carrier.

Many data fields require either "dummy" information or blanks; the following fields require legitimate information:

• Account Security Number - (B3 field no. 2)
• Transaction Number - (B3 field no. 2)
• Customs Office Code - (B3 field no. 4) (show the office code that represents your main accounting office)
• Total Value for Duty - (B3 field no. 9) (use Canadian dollars, rounded to the nearest dollar)
• Currency Code - (B3 field no. 17) (use "CAD" - currency conversions are made off entry)
• B3 Line Number - (B3 field no. 21)
• Value for Currency Conversion - (B3 field no. 36) (currency conversions are made off entry - use Canadian dollars)
• Value for Duty - (B3 field no. 37) (use Canadian dollars)
• SIMA Assessment - (B3 field no. 39)
• Classification Line Quantity - (B3 field no. 29) (show the number of shipments consolidated on this line)
• Customs Duty Amount - (B3 field no. 38)
• Excise Tax Amount - (B3 field no. 40)
• Value for Tax - (B3 field no. 41)
• GST Amount - (B3 field no. 42)
• Total Customs Duty - (B3 field no. 47)
• Total SIMA Assessment - (B3 field no. 48)
• Total Excise Tax - (B3 field no. 49)
• Total GST - (B3 field no. 50)
• Total Duty and Tax - (B3 field no. 51).

Consolidation by importer

In addition to the information provided below, you may also want to access a blank Form B3, Canada Customs Coding Form, and our detailed field-by-field explanation of this accounting method.

Consolidation by importer is an alternative to the total consolidation method. It is a monthly accounting, summarizing duties and taxes by importer. The accounting can be national or regional.

In addition to the data requirements listed under "Total Consolidation," the accounting data must include the following legitimate information:

• Importer Number/Business Number - (B3 field no. 1)
  (use actual business number import/export (RM) account in the space provided)
• GST Registration Number - (B3 field no. 5)
  (use the actual number if available, otherwise leave blank).

Special Authority Shipments

In addition to the information provided below, you may also want to access a blank Form B3, Canada Customs Coding Form, and our detailed field-by-field explanation of this accounting method.

Shipments released under this program that are accounted for using a Special Authority number, specifically, Order In Council (OIC) and inward processing, must be accounted for separately, either individually on a transaction-by-transaction basis or consolidated by importer.

Multiple transactions using the same Special Authority for an importer can be combined into one line if the following information is the same for each individual transaction:

• Importer Number/Business Number
• Special Authority (OIC number)
• GST Registration Number (if available)
• Classification Number
• Tariff Treatment
• Customs Duty Rate Input
• Excise Tax Rate
• Rate of GST

In cases where one importer uses more than one Special Authority, the information can be consolidated into one entry with each Special Authority reported on a separate line on the entry.

Consolidation by participant (carrier) or by port are also acceptable consolidation formats.

Both the consolidated and the OIC accounting information must be submitted/transmitted to a CBSA customs office by the 24th day of the month following the month of release. Payment must be made by the last business day of that month.

Accounting is not necessary for shipments released under the Courier Imports Remission Order (CIRO).

Return to Sender (RTS) Shipments

Shipments that cannot be delivered or that are refused by the importer on delivery and that remain in possession of the carrier, and are subsequently returned to sender under the same unique shipment identifier numbers assigned to the shipments at the time of importation, need not be accounted for.

The carrier must notify the broker immediately in writing of any RTS shipments. (If the importer accepts delivery of the shipment, the importer must account for the shipment.)

Details regarding RTS shipments, including proof of export, must be kept on the carrier's/broker's premises for future compliance verification.

This section is currently being reviewed.