Accounting for Imported Goods and Payment of Duties Regulations (SOR/86-1062)

5.1 (1) Subject to subsection (2) and sections 7 and 8, casual goods may be released prior to the payment of duties thereon, if the importer or owner of the goods provides, as conditional payment of an amount equal to the amount of these duties

• (a) a remittance by credit card in respect of which the importer or owner of the goods is the cardholder or authorized user, where the issuer of the credit card has entered into an agreement with the Government of Canada establishing the conditions of its acceptance and use; or

• (b) a traveller’s cheque, a money order or a certified cheque.

(2) Where casual goods are released prior to the unconditional payment of duties thereon, the person who accounted for the goods shall pay the duties thereon within five days after their release.

6. (1) Every person who accounts for commercial goods under subsection 32(1), (3) or (5) of the Act shall provide, at the time of accounting and before the goods are released, if the goods have not been released before that time,

• (a) in the case of goods that have an estimated value for duty of $1,600 or more,

  • (i) a completed customs invoice,

  • (ii) the commercial invoice, where the invoice contains the same information as would a completed customs invoice, or

  • (iii) the commercial invoice and a partially completed customs invoice, where together they contain the same information as would a completed customs invoice; and

• (b) in the case of goods that have an estimated value for duty of less than $1,600, a commercial invoice, current price list, bill of sale or other similar document that describes the goods, denotes the number of units being imported and contains information sufficient to enable an officer to determine the tariff classification and appraise the value for duty of the goods.

(2) Subsection (1) does not apply to a CSA importer in respect of goods released under paragraph 32(2)(b) of the Act.

7. (1) Subject to subsection (3), the following goods may be released without any requirement of accounting under section 32 of the Act if the goods are not charged with duties and may be reported orally under paragraphs 5(1)(a) to (d) of the Reporting of Imported Goods Regulations:

• (a) goods, other than vessels, classified under tariff item No. 9801.00.10 or 9803.00.00 in the List of Tariff Provisions;

• (b) commercial conveyances manufactured in Canada that are classified under tariff item No. 9813.00.00 in the List of Tariff Provisions;

• (c) commercial conveyances previously accounted for in Canada under the Customs Act that are classified under tariff item No. 9814.00.00 in the List of Tariff Provisions;

• (d) goods classified under tariff item No. 9816.00.00 in the List of Tariff Provisions, if the goods are not imported as mail; and

• (e) goods eligible for temporary importation classified under tariff item No. 9993.00.00 in the List of Tariff Provisions.

• (f) [Repealed, SOR/95-409, s. 3]

• (g) [Repealed, SOR/98-53, s. 6]

(2) Subject to subsection (3), the following goods may be released without any requirement of accounting under section 32 of the Act if the goods are not charged with duties:

• (a) vessels classified under tariff item No. 9801.00.20 or 9803.00.00 in the List of Tariff Provisions; and

• (b) goods classified under tariff item No. 9813.00.00 or 9814.00.00 in the List of Tariff Provisions that form part of the baggage of a person arriving in Canada, whether or not the person and the baggage are carried on board the same conveyance.

• (c) [Repealed, SOR/98-53, s. 6]

(2.1) Subject to subsection (3), the following goods may be released without any requirement of accounting under section 32 of the Act:

• (a) goods to which the Postal Imports Remission Order or the Courier Imports Remission Order applies;

• (b) goods imported as mail and classified under tariff item No. 9816.00.00 in the List of Tariff Provisions;

• (c) goods classified under tariff item No. 9804.10.00, 9804.20.00 or 9804.40.00 in the List of Tariff Provisions, if the goods are reported orally under paragraphs 5(1)(a) to (d) of the Reporting of Imported Goods Regulations; and

• (d) goods that have an estimated value for duty of less than $1,600, where

  • (i) the goods are not charged with duties other than the tax imposed under Part IX of the Excise Tax Act,

  • (ii) the goods are goods to which section 7.1 of Schedule VII to the Excise Tax Act applies, and

  • (iii) the supplier of the goods is registered in accordance with Subdivision d of Division V of Part IX of the Excise Tax Act.

(3) Goods may be released in accordance with subsection (1), (2) or (2.1) on condition that the importer or owner of the goods provides, prior to the release of the goods, every certificate, licence, permit or other document and any information that is required to be provided under any Act of Parliament that prohibits, controls or regulates the importation of goods or a regulation made pursuant to such an Act.

(4) [Repealed, SOR/2011-208, s. 3]