Accounting for Imported Goods and Payment of Duties Regulations (SOR/86-1062)

1 [Repealed, SOR/2018-121, s. 2]

Interpretation

2 In these Regulations,

Act

Act means the Customs Act; (Loi)

A.T.A. Carnet

A.T.A. Carnet[Repealed, SOR/2001-197, s. 2]

automotive production goods

automotive production goods[Repealed, SOR/2006-152, s. 1]

automotive service goods

automotive service goods[Repealed, SOR/2006-152, s. 1]

billing period

billing period[Repealed, SOR/2024-41, s. 12]

business day

business day means a day other than Saturday or a holiday; (jour ouvrable)

business number

business number means the unique number assigned to a person by the Minister of National Revenue; (numéro d’entreprise)

CADEX

CADEX[Repealed, SOR/96-150, s. 1]

casual goods

casual goods means goods imported into Canada other than commercial goods; (marchandises occasionnelles)

chief officer of customs

chief officer of customs[Repealed, SOR/2024-41, s. 12]

commercial goods

commercial goods means goods imported into Canada for sale or for any commercial, industrial, occupational, institutional or other like use; (marchandises commerciales)

courier

courier means a commercial carrier that is engaged in scheduled international transportation of shipments of goods other than goods imported as mail; (messager)

CSA authorization

CSA authorization means a customs self-assessment authorization issued under section 10.5; (autorisation PAD)

CSA carrier

CSA carrier means a carrier that holds a CSA authorization; (transporteur PAD)

CSA importer

CSA importer means an importer that holds a CSA authorization; (importateur PAD)

customs invoice

customs invoice means a customs invoice in the prescribed form; (facture douanière)

Electronic Commerce Client Requirements Document

Electronic Commerce Client Requirements Document means the Electronic Commerce Client Requirements Document established by the Agency, as amended from time to time; (document sur les exigences à l’égard des clients du commerce électronique)

eligible goods

eligible goods means commercial goods that have been shipped directly from the United States or Mexico and for which there is no requirement under any Act of Parliament or of the legislature of a province or any regulation made under such an Act that a permit, licence or other similar document be provided to the Agency before the goods are released; (marchandises admissibles)

intoxicating liquor

intoxicating liquor[Repealed, SOR/2005-210, s. 1]

List of Tariff Provisions

List of Tariff Provisions means the List of Tariff Provisions set out in the schedule to the Customs Tariff; (liste des dispositions tarifaires)

participants’ requirements document

participants’ requirements document[Repealed, SOR/2006-152, s. 1]

release period

release period, in respect of the release of goods imported as mail, means the period beginning on the first day of the month in which the goods are released and ending on the last day of that month; (période de dédouanement)

specified commercial vehicle

specified commercial vehicle[Repealed, SOR/2006-152, s. 1]

vehicle

vehicle[Repealed, SOR/2006-152, s. 1]

vessel

vessel means any of the goods described in Chapter 89 of the Customs Tariff; (bateau)

weekday

weekday means a Monday, Tuesday, Wednesday, Thursday or Friday, including any holiday that falls on one of those days. (jour de semaine)

2.1 For the purposes of subsection 32.2(3) and paragraph 33.4(1)(a) of the Act, the prescribed day is the 10th weekday after the 17th day of the month following the month that includes the earlier of

• (a) the day on which the goods are accounted for; and

• (b) the last day on which the goods are required to be accounted for.

PART I[Repealed, SOR/2006-152, s. 2]

General Manner of Accounting

• 2.2 (1) Except as otherwise provided for in the Act or these Regulations, every person required by subsection 32(1), (3) or (5) of the Act to account for goods must do so 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.

• (2) Despite subsection (1), the Minister may require that goods be accounted for by any other means that is made available or specified by the Minister for that purpose if the Minister determines that

  • (a) the infrastructure is inadequate or incompatible with the electronic means set out in the Electronic Commerce Client Requirements Document;

  • (b) a natural disaster, a national crisis or any other exceptional circumstance prevents or impedes the use of the electronic means or makes using them unreliable; or

  • (c) it is impracticable for a person, due to circumstances outside of their control, to account for goods by the electronic means.

• 3 (1) Except as otherwise provided for in the Act or these Regulations, every person required by paragraph 32(2)(a) of the Act to make an interim accounting in respect of goods, must do so

  • (a) in writing at the customs office from which the goods were released or are to be released;

  • (a.1) [Repealed, SOR/2006-152, s. 3]

  • (b) orally either by telephone or by other means of telecommunication at a customs office designated for that purpose by the Minister under section 5 of the Act, in the case of a person who holds an authorization to present themselves in an alternative manner under paragraph 11(b), (c) or ( e) of the Presentation of Persons (2003) Regulations; or

  • (c) 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.

• (2) Every CSA importer shall account, under subsection 32(3) of the Act, for goods that have been released under subsection 32(2) of the Act 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.

• 4 (1) Every person who accounts for goods under subsection 32(1), (3) or (5) of the Act or who makes an interim accounting in respect of goods under subsection 32(2)(a) of the Act shall provide, at the time of accounting and before the goods are released, if the goods have not been released before that time, every certificate, licence, permit or other document and any information that is required to be provided under the Act or these Regulations or under any other Act of Parliament or regulations made pursuant thereto that prohibits, controls or regulates the importation of goods.

• (2) Subsection (1) does not apply to a CSA importer in respect of goods released under paragraph 32(2)(b) of the Act.

General Requirements Respecting the Accounting for and Payment of Duties on Casual Goods

• 5 (1) Every person who accounts for casual goods under subsection 32(1), (3) or (5) of the Act shall provide, at the time of accounting and before the goods are released, if the goods have not been released before that time, a commercial invoice, current price list, bill of sale or other similar document that describes the goods and contains information sufficient to enable an officer to determine the tariff classification and appraise the value for duty of the goods.

• (2) [Repealed, SOR/2024-41, s. 16]

• 5.1 (1) Subject to subsection (2) and sections 7 and 8, casual goods may be released prior to the payment of duties thereon, if the importer or owner of the goods provides, as conditional payment of an amount equal to the amount of these duties

  • (a) a remittance by credit card in respect of which the importer or owner of the goods is the cardholder or authorized user, where the issuer of the credit card has entered into an agreement with the Government of Canada establishing the conditions of its acceptance and use; or

  • (b) a traveller’s cheque, a money order or a certified cheque.

• (2) Where casual goods are released prior to the unconditional payment of duties thereon, the person who accounted for the goods shall pay the duties thereon within five days after their release.

General Requirements Respecting the Accounting for Commercial Goods

• 6 (1) Every person who accounts for commercial goods under subsection 32(1), (3) or (5) of the Act shall provide, at the time of accounting and before the goods are released, if the goods have not been released before that time,

  • (a) in the case of goods that have an estimated value for duty exceeding $3,300,

    • (i) a completed customs invoice,

    • (ii) the commercial invoice, where the invoice contains the same information as would a completed customs invoice, or

    • (iii) the commercial invoice and a partially completed customs invoice, where together they contain the same information as would a completed customs invoice; and

  • (b) in the case of goods that have an estimated value for duty not exceeding $3,300, a commercial invoice, current price list, bill of sale or other similar document that describes the goods, denotes the number of units being imported and contains information sufficient to enable an officer to determine the tariff classification and appraise the value for duty of the goods.

• (2) Subsection (1) does not apply to a CSA importer in respect of goods released under paragraph 32(2)(b) of the Act.

Release Without Accounting

• 7 (1) Subject to subsection (3), the following goods may be released without any requirement of accounting under section 32 of the Act if the goods are not charged with duties and may be reported orally under paragraphs 5(1)(a) to (d) of the Reporting of Imported Goods Regulations:

  • (a) goods, other than vessels, classified under tariff item No. 9801.00.10 or 9803.00.00 in the List of Tariff Provisions;

  • (b) commercial conveyances manufactured in Canada that are classified under tariff item No. 9813.00.00 in the List of Tariff Provisions;

  • (c) commercial conveyances previously accounted for in Canada under the Customs Act that are classified under tariff item No. 9814.00.00 in the List of Tariff Provisions;

  • (d) goods classified under tariff item No. 9816.00.00 in the List of Tariff Provisions, if the goods are not imported as mail; and

  • (e) goods eligible for temporary importation classified under tariff item No. 9993.00.00 in the List of Tariff Provisions.

  • (f) [Repealed, SOR/95-409, s. 3]

  • (g) [Repealed, SOR/98-53, s. 6]

• (2) Subject to subsection (3), the following goods may be released without any requirement of accounting under section 32 of the Act if the goods are not charged with duties:

  • (a) vessels classified under tariff item No. 9801.00.20 or 9803.00.00 in the List of Tariff Provisions; and

  • (b) goods classified under tariff item No. 9813.00.00 or 9814.00.00 in the List of Tariff Provisions that form part of the baggage of a person arriving in Canada, whether or not the person and the baggage are carried on board the same conveyance.

  • (c) [Repealed, SOR/98-53, s. 6]

• (2.1) Subject to subsection (3), the following goods may be released without any requirement of accounting under section 32 of the Act:

  • (a) goods to which the Postal Imports Remission Order or the Courier Imports Remission Order applies;

  • (b) goods imported as mail and classified under tariff item No. 9816.00.00 in the List of Tariff Provisions;

  • (c) goods classified under tariff item No. 9804.10.00, 9804.20.00 or 9804.40.00 in the List of Tariff Provisions, if the goods are reported orally under paragraphs 5(1)(a) to (d) of the Reporting of Imported Goods Regulations; and

  • (d) goods that have an estimated value for duty not exceeding $3,300, if

    • (i) the goods are not charged with duties other than the tax imposed under Part IX of the Excise Tax Act,

    • (ii) the goods are goods to which section 7.1 of Schedule VII to the Excise Tax Act applies, and

    • (iii) the supplier of the goods is registered in accordance with Subdivision d of Division V of Part IX of the Excise Tax Act.

• (3) Goods may be released in accordance with subsection (1), (2) or (2.1) on condition that the importer or owner of the goods provides, prior to the release of the goods, every certificate, licence, permit or other document and any information that is required to be provided under any Act of Parliament that prohibits, controls or regulates the importation of goods or a regulation made pursuant to such an Act.

• (4) [Repealed, SOR/2011-208, s. 3]