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

Regulations are current to 2014-08-05 and last amended on 2011-09-30. Previous Versions

  •  (1) In these Regulations, “specified goods” means

    • (a) commercial goods;

    • (b) empty cargo containers to be imported into Canada and that are not for sale; and

    • (c) any other goods to be transported to Canada for a fee.

  • (2) In these Regulations, “specified goods” does not include goods that are in the actual possession of a person arriving in Canada, or that form part of the person’s baggage if the person and the baggage are being carried on board the same conveyance.

  • SOR/2005-175, s. 2.

REPORTING OF GOODS

 Except as otherwise provided in these Regulations, all goods that are imported shall be reported under section 12 of the Act forthwith in writing at the nearest designated customs office that is open for business.

  • SOR/96-156, s. 2(F).

MANNER OF REPORTING

 Goods, other than goods to be released under subsection 32(4) of the Act, may be reported by electronic means in accordance with the technical requirements, specifications and procedures for electronic data interchange that are set out in the Electronic Commerce Client Requirements Document, unless a written report is required under section 5 or 12.

  • SOR/96-156, s. 4;
  • SOR/2006-155, 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) subject to paragraph (c), foreign based conveyances engaged in international commercial transportation other than

      • (i) railway rolling stock and locomotives, and

      • (ii) 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;

    • (e) specified goods, other than goods described in paragraphs (a) to (d), in respect of which the information described under section 13.5 or 13.89 has been sent in accordance with that section; and

    • (f) goods in respect of which advance notice has been given under section 12.1 or 12.2.

  • (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.