Cross-border Currency and Monetary Instruments Reporting Regulations (SOR/2002-412)

5 Subject to section 10, a report made by an exporter with respect to the importation of currency or monetary instruments by mail shall be made by

• (a) including inside the mail item an importation report with respect to the currency or monetary instruments; and

• (b) affixing the customs declaration form required by the Universal Postal Convention, as amended from time to time, to the outside of the mail item and indicating that it contains currency or monetary instruments.