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

3.1 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.

3.2 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.

Manner of Reporting Goods

4 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.

• 5 (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.

Exceptions to Reporting at the Nearest Customs Office

6 [Repealed, SOR/2015-90, s. 4]

• 7 (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.

7.1 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.

7.2 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.

Periodic Reporting

8 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.

• 9 (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.

10 [Repealed, SOR/2015-90, s. 7]

• 11 (1) Goods imported by means of a pipeline used by one importer only during any period commencing on the 20th day of one month and ending on the 19th day of the month next following may be reported on or before the last day of that month.

• (2) Goods that are part of a shipment of goods imported by means of a pipeline used by more than one importer may be reported forthwith on arrival of the whole shipment.

Report of Goods Unloaded Prior to Report

12 If a conveyance is unloaded in the circumstances set out in subsection 14(1) of the Act, the conveyance and the goods described in subsection 14(2) of the Act shall be reported under that subsection by telephone or other expedient means. The conveyance and goods shall then be reported under section 12 of the Act in writing or by electronic means without delay.

12.1 [Repealed, SOR/2015-90, s. 8]

12.2 [Repealed, SOR/2015-90, s. 8]

12.3 [Repealed, SOR/2015-90, s. 8]

Information Required — Transport of Specified Goods

Marine Mode

Carrier

• 13 (1) If specified goods will be transported to Canada by vessel, the carrier that operates the vessel is required under subsection 12.1(1) of the Act to give the Agency

  • (a) the information set out in Part 1 of Schedule 1;

  • (b) for each shipment for which the carrier is responsible, the information set out in Part 1 of Schedule 2 in connection with the vessel and the goods in the shipment; and

  • (c) the information set out in Schedule 3 if there is a cargo container on board the vessel.

• (2) Despite subsection (1), the carrier is not required to give the information if

  • (a) the vessel will arrive in Canada directly from the United States or Mexico;

  • (b) every importer of the specified goods is a CSA importer;

  • (c) the carrier is a CSA carrier;

  • (d) every importer of the specified goods has given written instructions to the carrier to submit a request to the Agency for the release of those goods under paragraph 32(2)(b) of the Act; and

  • (e) no federal or provincial Act or regulation requires that a permit, licence or similar document be provided to the Agency before any of the specified goods are released.

13.1 [Repealed, SOR/2015-90, s. 8]

13.2 [Repealed, SOR/2015-90, s. 8]

13.3 [Repealed, SOR/2015-90, s. 8]

13.4 [Repealed, SOR/2015-90, s. 8]

13.5 [Repealed, SOR/2015-90, s. 8]

13.6 [Repealed, SOR/2015-90, s. 8]

13.7 [Repealed, SOR/2015-90, s. 8]

13.71 [Repealed, SOR/2015-90, s. 8]

13.8 [Repealed, SOR/2015-90, s. 8]

13.81 [Repealed, SOR/2015-90, s. 8]

13.82 [Repealed, SOR/2015-90, s. 8]

13.83 [Repealed, SOR/2015-90, s. 8]

13.84 [Repealed, SOR/2015-90, s. 8]

13.85 [Repealed, SOR/2015-90, s. 8]

13.86 [Repealed, SOR/2015-90, s. 8]

13.87 [Repealed, SOR/2015-90, s. 8]