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

Regulations are current to 2022-06-20 and last amended on 2018-06-12. Previous Versions

PART I[Repealed, SOR/2006-152, s. 2] (continued)

CSA Authorizations (continued)

  •  (1) If the Minister decides to refuse to issue a CSA authorization or to suspend or cancel a CSA authorization, the Minister shall

    • (a) give a written notice to the applicant or the CSA importer or CSA carrier, as the case may be, that sets out the reasons for the decision; and

    • (b) give an opportunity to the applicant or the CSA importer or CSA carrier, as the case may be, to make written submissions concerning the decision.

  • (2) The suspension or cancellation of a CSA authorization is not effective until the earlier of

    • (a) the day on which the notice referred to in paragraph (1)(a) is received, and

    • (b) the 15th day after the day on which that notice is sent by mail or courier.

  • SOR/2005-383, s. 9
  • SOR/2011-208, s. 7

 The Minister shall, on application, reinstate a suspended CSA authorization if the matter giving rise to the suspension has been corrected.

  • SOR/2006-152, s. 12
  •  (1) Every CSA importer shall, in respect of changes to the information provided under paragraph 10.5(1)(b), notify the Minister at least 30 days before they occur.

  • (2) Despite subsection (1), every CSA importer shall immediately notify the Minister of any of the following changes:

    • (a) changes to the importer’s name or corporate name, as the case may be, residence or business address, as the case may be, solvency or security referred to in paragraph 10.5(2)(f);

    • (b) changes to the ownership or organizational structure of the importer;

    • (c) the sale of all or part of the importer’s business; and

    • (d) the importer is no longer able to electronically transmit to the Agency the information that is submitted when accounting for goods released under subsection 32(2) of the Act and any adjustments to that information.

  • SOR/2005-383, s. 9
  • SOR/2006-152, s. 12
  • SOR/2011-208, s. 8
  •  (1) Every CSA carrier shall, in respect of changes to the information provided under paragraph 10.5(1)(c), notify the Minister at least 30 days before they occur.

  • (2) Despite subsection (1), every CSA carrier shall immediately notify the Minister of any of the following changes:

    • (a) changes to the carrier’s name or corporate name, as the case may be, residence or business address, as the case may be, solvency or security referred to in paragraph 10.5(3)(f);

    • (b) changes to the ownership or organizational structure of the carrier; and

    • (c) the sale of all or part of the carrier’s business.

  • SOR/2006-152, s. 12
  • SOR/2011-208, s. 9

 Every CSA carrier shall, as soon as the circumstances permit, provide the Minister with a description of any commercial goods that

  • (a) the carrier transported into Canada;

  • (b) were not released but were authorized for delivery to a place under subsection 19(1) or paragraph 32(2)(b) of the Act; and

  • (c) were not delivered to that place within 40 days after the authorization was given.

  • SOR/2006-152, s. 12

Manner of Making Payment

 For the purposes of section 3.5 of the Act, the prescribed manner for making a payment to the account of the Receiver General by a CSA importer is as follows:

  • (a) by cash, cheque or money order;

  • (b) by electronic transfer; or

  • (c) by a combination of the manners described in paragraphs (a) and (b).

  • SOR/2005-383, s. 9
  • SOR/2006-152, s. 13

Security for Release of Goods

[
  • SOR/95-419, s. 4
]
  •  (1) The security required under paragraphs 7.2(b), 7.3(b), 9(a) and 10.5(2)(f) shall be in the form of

    • (a) cash;

    • (b) a certified cheque;

    • (c) a transferable bond issued by the Government of Canada;

    • (d) a bond issued by

      • (i) a company that is registered and holds a certificate of registry to carry on the fidelity or surety class of insurance business and that is approved by the President of the Treasury Board as a company whose bonds may be accepted by the Government of Canada,

      • (ii) a member of the Canadian Payments Association referred to in section 4 of the Canadian Payments Association Act,

      • (iii) a corporation that accepts deposits insured by the Canada Deposit Insurance Corporation or the Régie de l’assurance-dépôts du Québec to the maximum amounts permitted by the statutes under which those institutions were established,

      • (iv) a credit union as defined in subsection 137(6) of the Income Tax Act, or

      • (v) a corporation that accepts deposits from the public, if repayment of the deposits is guaranteed by Her Majesty in right of a province; or

    • (e) subject to subsection (3), where the goods are commercial goods on which the duties payable are less than the amount that the Minister determines, 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 the acceptance and use of that credit card.

  • (2) Subject to subsection (3), the security required under paragraphs 7.2(b) and 9(a) shall be

    • (a) in an amount determined by the Minister; and

    • (b) deposited with an officer at the customs office where the goods are to be released.

  • (3) Where a person intends to request the release of goods on a continuing basis, a general security of an amount that is determined by the Minister shall be deposited with

    • (a) the chief officer of customs, where the person intends to request the release of goods from one customs office only;

    • (b) each chief officer of customs, where the person intends to request the release of goods from more than one customs office; or

    • (c) the Commissioner, where the person intends to request the release of goods from more than one customs office and does not deposit a general security with each applicable chief officer of customs.

  • (4) The security required under paragraphs 7.3(b) and 10.5(2)(f) shall be

    • (a) in an amount determined by the Minister; and

    • (b) deposited with the Commissioner.

  • SOR/91-274, part II
  • SOR/92-128, s. 1
  • SOR/92-410, s. 5
  • SOR/93-555, s. 3
  • SOR/95-419, s. 5
  • SOR/97-129, s. 1
  • SOR/2001-197, s. 3
  • SOR/2005-202, s. 1
  • SOR/2005-210, s. 4
  • SOR/2005-383, s. 10
  • SOR/2006-152, s. 14

Release of and Interim Accounting for Commercial Goods where Information is Deficient

  •  (1) Subject to subsection (2), where the importer or owner of commercial goods cannot account for the goods in the manner described in paragraph 32(1)(a) of the Act for the reason only that the prescribed information is not available to that importer or owner, the goods may be released under subsection 32(2)(a) of the Act prior to the accounting required under subsection 32(1) of the Act and may, pursuant to section 33 of the Act, be so released prior to the payment of the duties thereon on condition that the importer or owner of the goods

    • (a) makes the interim accounting required under subsection 32(2)(a) of the Act and provides, at the time of the interim accounting, information and evidence sufficient to enable an officer to determine provisionally the tariff classification and estimate the value for duty of the goods; and

    • (b) deposits with an officer, at the customs office where the release is requested, an amount determined by the Minister.

  • (2) The conditions set out in paragraphs (1)(a) and (b) do not apply where

    • (a) in the case of used goods or goods unconditionally free of duties, a determination of the tariff classification and an appraisal of the value for duty of the goods is made by an officer pursuant to subsection 58(1) of the Act; or

    • (b) an interim accounting in respect of the goods is made pursuant to section 14.

  • SOR/88-515, ss. 8(F), 12(F)
  • SOR/96-150, s. 10
  • SOR/2005-383, s. 13

 Where commercial goods are released under subsection 32(2)(a) of the Act in accordance with section 12, the person who made the interim accounting shall account for the goods in the manner described in paragraph 32(1)(a) of the Act and pay any duties thereon within 90 days after the day on which the interim accounting was made.

  • SOR/2005-383, s. 13
  • SOR/2006-152, s. 15(F)

Release of Plans, Drawings, Blueprints, Machinery and Equipment

[
  • SOR/2006-152, s. 16
]
  •  (1) Subject to subsection (2), the following goods may be released under subsection 32(2) of the Act prior to the accounting required under paragraph 32(1)(a) of the Act and may be released under subsection 33(1) of the Act prior to the payment of duties required under paragraph 32(1)(b) of the Act:

    • (a) plans, drawings and blueprints imported for use in a construction project in Canada;

    • (b) machinery and equipment imported for use in a thing being installed in Canada, where the value for duty thereof cannot readily be appraised;

    • (c) military equipment imported by the Department of National Defence; and

    • (d) material, components and parts imported by the Department of National Defence for use in the repair, maintenance, modification and testing of the equipment referred to in paragraph (c).

  • (2) No goods referred to in subsection (1) may be released under subsection 32(2) or 33(1) of the Act unless the importer or owner of the goods

    • (a) in the case of goods to be released under paragraph 32(2)(b) of the Act, provides, before the goods are authorized for delivery, information and evidence sufficient to enable an officer to determine the tariff classification and estimate the value for duty of the goods;

    • (a.1) in any other case, makes the interim accounting required under paragraph 32(2)(a) of the Act and provides, at the time of the interim accounting, information and evidence sufficient to enable an officer to determine the tariff classification and estimate the value for duty of the goods;

    • (b) deposits security in the form of cash or a certified cheque in an amount determined by the Minister with an officer at a customs office designated for that purpose by the Minister under section 5 of the Act or, in the case of a CSA importer, into the account of the Receiver General at an institution referred to in section 3.5 of the Act in accordance with section 10.9; and

    • (c) undertakes to notify an officer at a customs office designated for that purpose by the Minister under section 5 of the Act, forthwith in writing, of

      • (i) the termination date of the construction project, in the case of goods referred to in paragraph (1)(a),

      • (ii) the termination date of the installation of the thing, in the case of goods referred to in paragraph (1)(b), or

      • (iii) the date the last shipment is received, in the case of goods referred to in paragraph (1)(c) or (d) that are part of a series of shipments.

  • SOR/88-515, ss. 9(F), 11
  • SOR/96-150, s. 11
  • SOR/2005-210, s. 4
  • SOR/2005-383, s. 13
  • SOR/2006-152, ss. 17, 22

 Where goods referred to in subsection 14(1) are released under subsection 32(2) of the Act, the goods shall be accounted for under subsection 32(3) of the Act within 12 months after the applicable date referred to in subparagraph 14(2)(c)(i), (ii) or (iii), and the duties on those goods shall be paid, in the case of goods imported by a CSA importer, on the last business day of the month in which the goods are accounted for and, in all other cases, at the time of the accounting.

  • SOR/88-515, s. 10
  • SOR/2005-383, s. 13
  • SOR/2006-152, s. 18

 [Repealed, SOR/97-112, ss. 5, 7(T)]

PART II[repealed, Sor/2006-152, s. 19]

 [Repealed, SOR/2006-152, s. 19]

 
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