Transportation of Goods Regulations

4.1  For the purposes of subsection 19(1.1) of the Act, the prescribed conditions under which a person may be authorized to deliver or cause goods to be delivered to the place of business of the importer, owner or consignee are as follows:

• (a) the goods have been reported under section 12 of the Act;

• (b) the goods are commercial goods; and

• (c) the prescribed conditions set out in paragraphs 10.2(b) and (c) of the Accounting for Imported Goods and Payment of Duties Regulations relating to the release of commercial goods under paragraph 32(2)(b) of the Act have been met.