September 15, 2004

 

The following message from the CBSA (The Canada Border Services Agency) confirms that non-resident importers are eligible to participate in CSA (Customs Self Assesment):

The Canada Border Services Agency (CBSA) now permits Non-Resident Importers with branch offices in Canada to participate in the CSA program. Whether an importer is a resident or non-resident, all importers must meet similar conditions for CSA authorization and must follow the same application process.

Non-resident importers may be eligible for the CSA program provided they operate a branch office in Canada and they have a current two-year history of actively importing into Canada.
The branch office must maintain separate books and records in relation to the Canadian business operations, prepare separate financial statements, file Canadian income tax
returns, and maintain and control bank accounts in Canada. The NRI will account for the imported goods and is responsible to pay the applicable duties and taxes.

If the NRI does not maintain books and records in Canada, the CBSA will ensure that the client undertaking identifies that their books and records would be made available to Customs in accordance with the Agreement to Maintain Books and Records Outside of Canada signed with Compliance Management Directorate.

Members with questions on this subject may direct their inquiries to Lyne Schryburt at the CBSA ,at 613-952-1288.