Accounting for Imported Goods and Payment of Duties Regulations

10.2 Commercial goods may be released under paragraph 32(2)(b) 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 the duties required under paragraph 32(1)(b) of the Act on condition that

• (a) the importer of those goods is a CSA importer;

• (b) the carrier that transports those goods is a CSA carrier;

• (c) in the case of commercial goods transported into Canada by a commercial highway conveyance as defined in section 1 of the Presentation of Persons (2003) Regulations, the driver of the conveyance holds an authorization under those Regulations; and

• (d) there is no requirement under any Act of Parliament or of the legislature of a province or any regulation made under such Act that a permit, licence or other similar document be provided to the Agency before the goods are released.