Reporting of Exported Goods Regulations (SOR/2005-23)

5 (1) If goods that are exported are restricted goods, the exporter of the goods shall, in addition to making the report referred to in section 3 or 4, as applicable, provide evidence that the exportation of the goods complies with the Act of Parliament under which the exportation of the goods is restricted.

(2) The evidence referred to in subsection (1) and a copy of the report made under section 3 shall be provided to the chief officer of customs, within the applicable time set out in that section, and the goods made available for inspection, at

• (a) the place specified in the permit authorizing the exportation; or

• (b) if no place is specified in that permit, at the export reporting office located closest to the place of exit of the goods from Canada.