Accounting for Imported Goods and Payment of Duties Regulations (SOR/86-1062)

2.2 (1) Except as otherwise provided for in the Act or these Regulations, every person required by subsection 32(1), (3) or (5) of the Act to account for goods must do so by electronic means, in accordance with the technical requirements, specifications and procedures for electronic data interchange that are set out in the Electronic Commerce Client Requirements Document.

(2) Despite subsection (1), the Minister may require that goods be accounted for by any other means that is made available or specified by the Minister for that purpose if the Minister determines that

• (a) the infrastructure is inadequate or incompatible with the electronic means set out in the Electronic Commerce Client Requirements Document;

• (b) a natural disaster, a national crisis or any other exceptional circumstance prevents or impedes the use of the electronic means or makes using them unreliable; or

• (c) it is impracticable for a person, due to circumstances outside of their control, to account for goods by the electronic means.