Reporting of Exported Goods Regulations (SOR/2005-23)
Full Document:
Regulations are current to 2012-05-14 and last amended on 2007-07-31. Previous Versions
Exceptions to Reporting by the Exporter
6. Subject to section 8, the following classes of goods may, if the goods are not restricted goods, be exported without being reported by the exporter:
(a) personal and household effects, other than those of an emigrant, that are not for resale or commercial use;
(b) commercial goods having a value of less than $2,000 Canadian;
(c) conveyances that would, if they were imported, be classified at the time of importation under tariff item No. 9801.10.00, 9801.20.00 or 9801.30.00 in the List of Tariff Provisions set out in the schedule to the Customs Tariff;
(d) cargo containers that would, if they were imported, be classified at the time of importation under tariff item No. 980l.10.00 in the List of Tariff Provisions set out in the schedule to the Customs Tariff;
(e) reusable skids, drums, pallets, straps and similar goods used by a carrier in the international commercial transportation of goods;
(f) goods exported by diplomatic embassy or mission personnel for their personal or official use;
(g) personal gifts and donations of goods, excluding conveyances;
(h) goods that were imported into Canada and are exported from Canada after being transported in transit through Canada en route to a non-Canadian destination;
(i) goods that were manufactured or produced in Canada and that are exported from Canada for the purpose of being transhipped through another country to another Canadian destination;
(j) goods exported for repair or warranty repair that will be returned to Canada;
(k) goods for use as ships' stores by a Canadian carrier;
(l) goods manufactured or produced outside Canada and removed for export from a bonded warehouse or sufferance warehouse; and
(m) goods, other than goods exported for further processing, that will be returned to Canada within 12 months after the date of exportation.
7. Subject to section 8, goods that are described in or come within the scope of a written arrangement made between the Government of Canada and the government of another country may be exported to that country without being reported by the exporter if, under that arrangement, information respecting the exportation will be collected by that country as information relating to importations into that country and will be shared with Canada.
8. Goods that are exported and are of a class described in section 6 or of a type referred to in section 7 shall be reported in writing by the exporter before the goods leave Canada if an officer, at the time of the exportation, suspects on reasonable grounds that they are being exported contrary to an Act of Parliament and, for that reason, requests that they be reported.
REPORTING BY A CARRIER
Conveyances Used to Export Goods
9. (1) Subject to subsection (2), if goods are exported by a carrier by means of a conveyance, the exportation of the conveyance shall be reported in writing by the carrier before the exportation
(a) in the case of a vessel, at the export reporting office located closest to the place where the goods are loaded aboard the vessel for export;
(b) in the case of a railcar, at the export reporting office located closest to the place where the railcar on which the goods are loaded is assembled to form part of a train for export; and
(c) in any other case, at the export reporting office located closest to the place of exit of the conveyance from Canada.
(2) Subsection (1) does not apply in respect of a conveyance that is
(a) a regularly scheduled aircraft; or
(b) a highway conveyance, except if the conveyance is used to export goods from Canada in the circumstances described in paragraph 6(i).
