Accounting for Imported Goods and Payment of Duties Regulations

14 (1) Subject to subsection (2), the following 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 duties thereon:

• (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)(a) of the Act in accordance with subsection (1) unless 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 the tariff classification and estimate the value for duty of the goods;

• (b) deposits with an officer, at a customs office specified by the Commissioner, security in the form of cash or a certified cheque in an amount determined by the Minister; and

• (c) undertakes to notify an officer at a customs office specified by the Commissioner, 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.