Customs Self-Assessment Program for Importers. : Rv55-8/23-3-1-2020E-PDF

"This memorandum provides information and guidelines regarding the Customs Self-Assessment (CSA) Program for importers. This memorandum reflects the modifications that result from the implementation of the Accounts Receivable Ledger which introduces amongst other things, a new client account where different invoices will be posted to clients’ accounts where clients have Release Prior to Payment Privileges and an electronic payment option. It also reflects amendments made to the Accounting of Imported Goods and Payment of Duties Regulations, and the Reporting of Imported Goods Regulations explaining the requirements for CSA and has been revised to include the following changes and updates to the policy concerning the CSA program. Paragraphs have been added or moved to consolidate information and/or to provide clarification to existing information"--In brief, page [1].

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publications.gc.ca/pub?id=9.895152&sl=1

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