The world of international trade is built on its own unique language — full of acronyms, regulations, and technical expressions that can be confusing to new importers and even seasoned logistics professionals.

At Maple Customs Brokers Inc., we believe that understanding this language is the first step toward smoother, more confident cross-border operations. That’s why we’ve created a comprehensive Glossary of Terms, designed to clarify the essential customs, logistics, and trade terminology you’ll encounter when shipping goods across borders.

Whether you’re reading your first customs invoice, setting up a warehouse program, or coordinating your e-commerce imports, this glossary will help you interpret the words behind the workflow.

Core Customs Terms

1. CBSA (Canada Border Services Agency)
The federal agency responsible for managing Canada’s borders and enforcing customs laws. CBSA collects duties and taxes, ensures compliance, and facilitates legitimate trade.

2. HS Code (Harmonized System Code)
A standardized international code used to classify goods for customs purposes. The first six digits are universal, while the remaining digits vary by country to define tariff rates and regulations.

3. Tariff Classification
The process of assigning the correct HS code to a product, determining applicable duties, taxes, and trade agreement eligibility.

4. B3 Form (Canada Customs Coding Form)
A key document used by customs brokers to account for imported goods, indicating duties, taxes, and other import details to CBSA.

5. Duty
A tax charged on imported goods based on tariff classification, origin, and value. Duties protect domestic industries and generate government revenue.

6. Customs Valuation
The method of determining the value of imported goods for duty assessment. The most common method is the Transaction Value — the actual price paid or payable for the goods.

7. Certificate of Origin
A document certifying the country where the goods were produced. It’s used to determine eligibility for preferential duty rates under trade agreements such as CUSMA or CETA.

8. CUSMA (Canada–United States–Mexico Agreement)
A trade agreement that replaced NAFTA, reducing tariffs and simplifying trade across North America.

9. Customs Broker
A licensed professional or company that acts on behalf of importers to prepare, submit, and manage customs entries, ensuring full compliance with CBSA regulations.

Shipping & Logistics Terms

10. Bill of Lading (B/L)
A transport document issued by a carrier, serving as a receipt for goods and a contract of carriage. It also represents ownership of the goods in transit.

11. Air Waybill (AWB)
An air transport equivalent of the Bill of Lading — non-negotiable and used for air shipments.

12. Freight Forwarder
A logistics specialist that arranges cargo movement, consolidates shipments, and coordinates transportation between shippers and carriers.

13. Incoterms (International Commercial Terms)
A set of globally recognized trade terms published by the ICC that define responsibilities between buyers and sellers (e.g., FOB, CIF, DDP, EXW).

14. DDP (Delivered Duty Paid)
An Incoterm where the seller assumes full responsibility for delivering goods to the buyer’s location, including paying all duties and taxes.

15. FCL / LCL (Full Container Load / Less than Container Load)
Terms used in ocean shipping to describe whether a container is filled by one shipper (FCL) or shared between multiple shippers (LCL).

16. Consolidation
Combining multiple small shipments into one larger load to reduce shipping costs and simplify logistics.

17. Last-Mile Delivery
The final step in the shipping process — moving goods from a distribution center to their end destination, often the customer’s doorstep.

Trade & Compliance Terms

18. Tariff
A schedule of customs duties applied to imported goods, organized by HS codes and countries of origin.

19. Free Trade Agreement (FTA)
A treaty between two or more countries that reduces or eliminates tariffs on qualifying goods to promote cross-border trade.

20. Country of Origin
The country where a product was manufactured or substantially transformed. It determines applicable duties and trade agreement eligibility.

21. Import Permits
Government authorizations required for importing controlled or restricted goods such as food, pharmaceuticals, or electronics.

22. Restricted Goods
Products subject to specific regulations or prohibitions due to safety, health, or national security concerns.

23. Drawback Program
A CBSA program allowing importers to recover duties paid on goods that are later exported or destroyed.

24. Bonded Warehouse
A secure facility authorized by CBSA where imported goods can be stored without paying duties and taxes until they enter Canadian commerce.

25. Compliance Verification Audit (CVA)
A CBSA review of an importer’s records to ensure that past declarations comply with customs laws and regulations.

Digital Trade & Modernization Terms

26. CARM (CBSA Assessment and Revenue Management)
Canada’s new digital platform that modernizes the import process by allowing importers to self-manage their accounts, duties, and taxes online.

27. EDI (Electronic Data Interchange)
The digital exchange of trade documents (such as invoices and customs declarations) between businesses and government systems.

28. LVS (Low Value Shipment)
Shipments valued under CAD $3,300 that qualify for expedited processing under CBSA’s simplified clearance program — ideal for e-commerce.

29. E-Commerce Importing
The process of importing consumer goods sold through online platforms such as Amazon, Shopify, or cross-border marketplaces.

30. Duty Deferral / Remission Program
Government programs allowing qualified importers to postpone or eliminate duties under specific economic conditions or trade purposes.

Why Understanding Trade Language Matters

Each term in international trade carries legal and financial implications. Misunderstanding a single definition — such as “origin,” “valuation,” or “delivery term” — can result in:

• Incorrect duty assessments

• Compliance violations

• Costly shipment delays or penalties

That’s why Maple Customs Brokers Inc. provides this glossary: to empower importers, exporters, and logistics professionals to communicate clearly, act confidently, and maintain compliance at every stage of their supply chain.

Your Partner in Clarity and Compliance

Global trade should never feel like learning a new language. With Maple Customs Brokers Inc., you have a partner that translates complex regulations into clear, actionable guidance.

From HS codes to Incoterms, from CBSA audits to digital trade modernization, our experts help you understand not only what each term means — but how it affects your business.

Because in trade, knowledge is clearance.