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Accounting for Imported Goods and Payment of Duties Regulations

Version of section 2 from 2011-09-30 to 2022-05-02:


 In these Regulations,

Act

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A.T.A. Carnet[Repealed, SOR/2001-197, s. 2]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automotive production goods[Repealed, SOR/2006-152, s. 1]

automotive service goods

automotive service goods[Repealed, SOR/2006-152, s. 1]

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

CADEX[Repealed, SOR/96-150, s. 1]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

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)

Electronic Commerce Client Requirements Document

Electronic Commerce Client Requirements Document means the Electronic Commerce Client Requirements Document established by the Agency, as amended from time to time; (document sur les exigences à l’égard des clients du commerce électronique)

eligible goods

eligible goods means commercial goods that have been shipped directly from the United States or Mexico and for which there is no requirement under any Act of Parliament or of the legislature of a province or any regulation made under such an Act that a permit, licence or other similar document be provided to the Agency before the goods are released; (marchandises admissibles)

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[Repealed, SOR/2006-152, s. 1]

release period

release period, 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; (période de dédouanement)

specified commercial vehicle

specified commercial vehicle[Repealed, SOR/2006-152, s. 1]

vehicle

vehicle[Repealed, SOR/2006-152, s. 1]

vessel

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
  • SOR/2006-152, s. 1
  • SOR/2011-208, s. 2
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