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) 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.