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  1. Non-Taxable Imported Goods (GST/HST) Regulations - SOR/91-31 (Section 3)

    3 For the purposes of section 8 of Schedule VII to the Act, the following goods and circumstances are prescribed:

    • [...]

    • (n) goods that are classified under tariff item No. 9813.00.00 or 9814.00.00 in the List of Tariff Provisions set out in the schedule to the Customs Tariff, or that would be so classified in the absence of paragraphs (a) and (b) of those tariff items, if

      • [...]

      • (ii) in any other case, the goods were either not imported previously or it is the case that all of the following do not apply in respect of the last importation of the goods:

    [...]


  2. Reporting of Imported Goods Regulations - SOR/86-873 (Section 2)

    2 In these Regulations,

    CSA carrier

    CSA carrier has the same meaning as in section 2 of the Accounting for Imported Goods and Payment of Duties Regulations; (transporteur PAD)

    CSA importer

    CSA importer has the same meaning as in section 2 of the Accounting for Imported Goods and Payment of Duties Regulations; (importateur PAD)

    eligible goods

    eligible goods has the same meaning as in section 2 of the Accounting for Imported Goods and Payment of Duties Regulations; (marchandises admissibles)

    [...]


  3. Proceeds of Crime (Money Laundering) and Terrorist Financing Reporting of Goods Regulations - SOR/2025-67 (Section 4)
    Marginal note:Record keeping — imported goods

    • [...]

    • Marginal note:Record keeping — CSA importer

      (2) If the person or entity is a CSA importer, as defined in section 2 of the Accounting for Imported Goods and Payment of Duties Regulations, the person or entity must also keep, until the sixth anniversary of the day on which the goods were imported,

      [...]

    • Marginal note:Sufferance warehouse

      (3) If the person or entity has been issued a licence under paragraph 24(1)(a) of the Customs Act for the operation of a place as a sufferance warehouse, the person or entity must also keep, until the sixth anniversary of the day on which the imported goods were received into the warehouse, all records containing information relating to the receipt of the goods into the warehouse and their removal from it.

    • Marginal note:Bonded warehouse

      (4) If the person or entity has been issued a licence under subsection 91(1) of the Customs Tariff for the operation of a place as a bonded warehouse, the person or entity must also keep, until the sixth anniversary of the day on which the imported goods were removed from the warehouse, all records relating to the goods received into the warehouse or their removal from it, including

      [...]


  4. Value of Imported Goods (GST/HST) Regulations - SOR/91-30 (Section 13)

    13 For the purpose of subsection 215(2) of the Act, if

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    • (c) the exported goods were not last imported in circumstances

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      • (ii) in which the goods were prescribed goods under a provision of the Non-Taxable Imported Goods (GST/HST) Regulations, other than paragraphs 3(j) and (k),

    [...]


  5. Designated Provisions (Customs) Regulations - SOR/2002-336 (SCHEDULE 1 : Designated Provisions of the Customs Act and Its Regulations)

    [...]

    PART 1

    Customs Act

    Item Column 1 Column 2
    Designated Provision Short-form Description
    8 12 Failing to report imported goods at prescribed time and in prescribed manner at the nearest open customs office that is designated for that purpose.
    20 20(1) Transporting or causing to be transported within Canada imported goods that have not been released without complying with prescribed conditions or giving prescribed security

    PART 2

    Accounting for Imported Goods and Payment of Duties Regulations

    PART 5

    Duty Free Shop Regulations

    Item Column 1 Column 2
    Designated Provision Short-form Description
    2 14(b)

    • (a) Failing to ensure that imported goods received in a duty free shop are held in a designated area until accounted for

    [...]

    PART 7.1

    Reporting of Imported Goods Regulations

    [...]


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