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