Agents’ Accounting for Imported Goods and Payment of Duties Regulations

SOR/86-944

CUSTOMS ACT

Registration 1986-09-11

Regulations Respecting Agents’ Accounting for Imported Goods and Payment of Duties

P.C. 1986-2065 1986-09-11

Whereas a copy of proposed regulations, substantially in the form annexed hereto, was published in the Canada Gazette Part I on March 22, 1986 and a reasonable opportunity was thereby afforded to interested persons to make representations with respect thereto to the Minister of National Revenue;

Therefore, Her Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to subsection 10(3) of the Customs ActFootnote *, is pleased hereby to make the annexed Regulations respecting agents’ accounting for imported goods and payment of duties, effective on the coming into force of subsection 10(3) of the Customs ActFootnote *.

SHORT TITLE

 These Regulations may be cited as the Agents’ Accounting for Imported Goods and Payment of Duties Regulations.

INTERPRETATION

 In these Regulations, “Act” means the Customs Act. (Loi)

CIRCUMSTANCES IN WHICH PERSON MAY TRANSACT BUSINESS AS AGENT

 Subject to subsection 10(2) of the Act, a person may only account for goods and pay duties under section 32 of the Act as an agent of the importer or owner of the goods where the person

  • (a) is licensed to transact business as a customs broker under subsection 9(1) of the Act; or

  • (b) does so on a casual basis and without benefit of any compensation, fee or charge.