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Accounting for Imported Goods and Payment of Duties Regulations

Version of section 2 from 2006-03-22 to 2006-06-22:

 In these Regulations,


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A.T.A. Carnet[Repealed, SOR/2001-197, s. 2]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 means goods described in tariff item No. 9957.00.00 in the List of Tariff Provisions; (marchandises servant à la production d’automobiles)

automotive service goods

automotive service goods means automotive parts, and accessories and parts of accessories, imported for use in the servicing and repair of automobiles, buses and specified commercial vehicles; (pièces de rechange pour véhicules automobiles)

billing period

billing period, in respect of commercial goods, means the period that begins on the 25th day of a month and ends on the 24th day of the following month and that includes the earlier of

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

  • (b) the last day on which the commercial goods are required to be accounted for; (période de facturation)

business day

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

business number

business number means the business number assigned by the Agency to an importer or carrier; (numéro d'entreprise)


CADEX[Repealed, SOR/96-150, s. 1]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, with respect to an area or place, means the manager of the customs office or customs offices that serve that area or place; (agent en chef des douanes)

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 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)

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 means a document produced by the Agency that sets out the specifications, terms and conditions for accounting for goods by electronic means; (énoncé des besoins des participants)

release period

release period

  • (a) [Repealed, SOR/2005-210, s. 1]

  • (b) 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, and

  • (c) in respect of the release of vehicles, automotive production goods and automotive service goods that are imported by a person named in Schedule 1, means the period beginning on the 18th day of the month in which the vehicles or the goods, as the case may be, are released and ending on the 17th day of the following month; (période de dédouanement)

specified commercial vehicle

specified commercial vehicle has the same meaning as in subsection 1(1) of Part 1 of the schedule to the Motor Vehicles Tariff Order, 1998; (véhicule commercial spécifié)


vehicle means

  • (a) automobiles, and

  • (b) buses and specified commercial vehicles that are complete or substantially complete or chassis for those buses and specified commercial vehicles; (véhicule)


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

  • SOR/88-515, ss. 1, 12(F)
  • SOR/91-83, s. 1
  • SOR/92-129, s. 1
  • SOR/92-409, s. 1
  • SOR/92-410, s. 1
  • SOR/95-419, s. 1
  • SOR/96-150, s. 1
  • SOR/97-112, ss. 1, 7(T)
  • SOR/98-53, s. 5
  • SOR/2001-197, s. 2
  • SOR/2005-210, s. 1
  • SOR/2005-383, s. 1
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