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

Regulations are current to 2014-09-01 and last amended on 2013-05-31. Previous Versions

 Where commercial goods are released under section 33 of the Act in accordance with section 9, the person required to pay duties on those goods shall do so no later than the last business day of the month in which the billing period ends.

  • SOR/91-83, s. 2;
  • SOR/91-280, s. 1;
  • SOR/92-129, s. 2;
  • SOR/93-555, s. 2;
  • SOR/97-112, ss. 4, 7(T);
  • SOR/2005-383, s. 8;
  • SOR/2006-152, s. 5.

Release of Eligible Goods Under Paragraph 32(2)(b) of the Act

[SOR/2006-152, s. 6]

 Eligible goods may be released under paragraph 32(2)(b) of the Act prior to the accounting required under paragraph 32(1)(a) of the Act and may be released under subsection 33(1) of the Act prior to the payment of the duties required under paragraph 32(1)(b) of the Act on condition that

  • (a) the importer of those goods is a CSA importer;

  • (b) the carrier that transports those goods is a CSA carrier;

  • (c) when reporting the goods, the operator of the conveyance provides in bar-coded format the CSA carrier’s carrier code as assigned by the Agency and the CSA importer’s business number; and

  • (d) in the case of eligible goods transported into Canada by a commercial highway conveyance as defined in section 1 of the Presentation of Persons (2003) Regulations, the driver of the conveyance holds an authorization under those Regulations.

  • SOR/2005-383, s. 9;
  • SOR/2006-152, s. 7.

Final Accounting and Payment of Duties for Commercial Goods Under Subsection 32(2) of the Act (CSA Importer)

  •  (1) Every CSA importer shall choose one of the following periods for the purposes of accounting for commercial goods that have been released under subsection 32(2) of the Act:

    • (a) the period beginning on the first day of a month and ending on the last day of the month; or

    • (b) the period beginning on the 19th day of a month and ending on the 18th day of the following month.

  • (2) A CSA importer who chooses the period set out in paragraph (1)(a) shall account for goods released in that period by the 18th day of the month following the month in which the goods were released.

  • (3) A CSA importer who chooses the period set out in paragraph (1)(b) shall account for goods released in that period by the last business day of the month in which that period ends.

  • (4) After a CSA importer accounts for goods using a period set out in paragraph (1)(a) or (b), the CSA importer shall use the same period to account for any other commercial goods that are released under subsection 32(2) of the Act.

  • SOR/2005-383, s. 9.

 Despite section 10.3, a CSA importer may account for commercial goods that have an estimated value for duty of less than $1,600 by the 24th day of the month following the month in which those goods were released under subsection 32(2) of the Act.

  • SOR/2006-152, s. 8.