Reporting of Imported Goods Regulations (SOR/86-873)

Regulations are current to 2016-04-12 and last amended on 2015-10-24. Previous Versions

 In these Regulations,

  • (a) a shipment for which a carrier is responsible consists of

    • (i) a specified good or collection of specified goods that is listed in a single bill of lading, waybill or similar document that is issued by the carrier and that relates to the carriage of those goods by the carrier, or

    • (ii) a specified good that is an empty cargo container that is not for sale and that is transported by the carrier but is not listed in a bill of lading, waybill or similar document; and

  • (b) a shipment for which a freight forwarder is responsible consists of a specified good or collection of specified goods that is listed in a single bill of lading, waybill or similar document that is issued by the freight forwarder and that relates to the carriage of those goods.

  • SOR/2005-175, s. 2;
  • SOR/2015-90, s. 2.

Time for Reporting Goods

 Except as otherwise provided in these Regulations, all goods that are imported shall be reported under section 12 of the Act without delay after arrival in Canada.

  • SOR/96-156, s. 2(F);
  • SOR/2015-90, s. 2.

 Subject to sections 8 and 9, specified goods that are imported by water shall be reported under section 12 of the Act without delay after the vessel that is transporting them lands at a customs office following arrival in Canada.

  • SOR/2015-90, s. 2.

 Specified goods that are imported by air shall be reported under section 12 of the Act without delay after the aircraft that is transporting them is cleared by NAV CANADA to land at an airport following arrival in Canada.

  • SOR/2015-90, s. 2.

Manner of Reporting Goods

 Unless a person is required to report goods in writing under section 5 or is permitted to report them orally under that section or in writing under section 12, they shall report the goods to the Agency by electronic means in accordance with the technical requirements, specifications and procedures that are set out in the Electronic Commerce Client Requirements Document.

  • SOR/96-156, s. 4;
  • SOR/2006-155, s. 2;
  • SOR/2015-90, s. 2.
  •  (1) Subject to subsections (2) to (4), the following goods may be reported orally unless an officer requires the importer of the goods to report the goods in writing:

    • (a) goods in the actual possession of a person arriving in Canada, or that form part of his baggage where the person and his baggage are being carried on board the same conveyance;

    • (b) fishing vessels;

    • (b.1) eligible goods that meet the requirements for release under paragraph 32(2)(b) of the Act if they are reported by a CSA carrier or if they are transported into Canada by a commercial highway conveyance as defined in section 1 of the Presentation of Persons (2003) Regulations and are reported by the driver of the conveyance who holds an authorization under those Regulations;

    • (c) foreign based cargo containers engaged in international commercial transportation that are imported

      • (i) under the control of a person who maintains an inventory of the containers that are used in international commercial transportation where the person

        • (A) keeps records of all containers imported into Canada that would enable a customs officer to verify that the containers were not used in Canadian domestic service or that, if they were used in Canadian domestic service, all applicable duties thereon were paid, and

        • (B) permits the customs officer access to the records of the containers referred to in clause (A), or

      • (ii) by a person who leases containers for use in international commercial transportation where the person

        • (A) keeps records of all containers imported into Canada that would enable a customs officer to verify that the containers were not used in Canadian domestic service or that, if they were used in Canadian domestic service, all applicable duties thereon were paid, and

        • (B) permits the customs officer access to the records of the containers referred to in clause (A);

    • (d) Canadian-based highway vehicles, aircraft and cargo containers that are built in Canada, or in respect of which duties have been paid, and that qualify for entry into Canada at a free rate of customs duty as Canadian goods returned that are classified under tariff item No. 9813.00.00 or 9814.00.00 in the List of Tariff Provisions; and

    • (e) goods in respect of which information has been given to the Agency under subsection 12.1(1) of the Act in the circumstances set out in subsection 22(1) or 23(1).

    • (f) [Repealed, SOR/2015-90, s. 3]

  • (2) [Repealed, SOR/2005-387, s. 2]

  • (3) Goods that are imported by a person arriving in Canada on board a commercial passenger conveyance other than a bus shall be reported in writing.

  • (4) Goods in the actual possession of, or that form part of the baggage of, a crew member arriving in Canada aboard a freight train shall be reported in writing.

  • SOR/88-77, s. 2;
  • SOR/95-409, s. 2;
  • SOR/96-156, s. 5;
  • SOR/98-53, s. 3;
  • SOR/2005-175, s. 3;
  • SOR/2005-387, s. 2;
  • SOR/2006-148, s. 2;
  • SOR/2006-155, s. 3;
  • SOR/2015-90, s. 3.

Exceptions to Reporting at the Nearest Customs Office

 [Repealed, SOR/2015-90, s. 4]

  •  (1) Goods in the actual possession of a person arriving in Canada aboard a commercial passenger conveyance who has as his destination a place outside Canada, and any goods being carried on board the same conveyance and forming part of his baggage, do not have to be reported, on condition that

    • (a) the person does not disembark from the conveyance in Canada and the goods are not removed from the conveyance in Canada other than to be transferred under customs control directly to another commercial passenger conveyance for departure to a place outside Canada or directly to a designated holding area; and

    • (b) where the person and goods are transferred under customs control directly to a designated holding area, the person does not leave and the goods are not removed from that designated holding area other than to board or to be loaded on board a commercial passenger conveyance for departure to a place outside Canada.

  • (2) Goods in the actual possession of a person arriving in Canada aboard a commercial passenger conveyance who has as his destination another place in Canada at which there is a designated customs office, and any goods being carried on board the same conveyance and forming part of his baggage, may be reported at that designated customs office on condition that

    • (a) the person does not disembark from the conveyance at the place of arrival in Canada and the goods are not removed from the conveyance at the place of arrival in Canada other than to be transferred under customs control directly to another commercial passenger conveyance for departure to that other place in Canada or directly to a designated holding area; and

    • (b) where the person and goods are transferred under customs control directly to a designated holding area, the person does not leave and the goods are not removed from that designated holding area other than to board or to be loaded on board a commercial passenger conveyance for departure to that other place in Canada.

  • SOR/2006-155, s. 4(F).

 Goods in the actual possession of, or that form part of the baggage of, a crew member arriving in Canada aboard a freight train shall be reported forthwith at a place specified by an officer.

  • SOR/96-156, s. 6.

 If goods are reported under section 12 of the Act by electronic means, the report is not required to be made at the nearest customs office designated for that purpose.

  • SOR/2015-90, s. 5.

Periodic Reporting

 Canadian-built commercial fishing vessels and duty-paid fishing vessels that are registered under the Canada Shipping Act, 2001 and that are imported during a fishing season may be reported at the close of that fishing season if the vessels do not, after last having been reported under section 9 of the Reporting of Exported Goods Regulations,

  • (a) take on ships stores other than diesel fuel;

  • (b) land in a country other than Canada; or

  • (c) pick up goods that are not the product of Canada and that have not been reported under section 12 of the Act.

  • SOR/2015-90, s. 6.
  •  (1) A vessel that is used on a day solely or principally to transport highway conveyances or passengers across international waters may be reported on that day after the vessel’s last trip.

  • (2) Subsection (1) does not apply if the vessel transports specified goods to Canada that are required to be reported by the person in charge of the vessel.

  • SOR/88-77, s. 3;
  • SOR/2015-90, s. 7.
 
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