Accounting for Imported Goods and Payment of Duties Regulations

3 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, or by subsection 32(2)(a) of the Act to make an interim accounting in respect of goods, shall do so

• (a) in writing at the customs office from which the goods were released or are to be released or, in the case of goods imported by a CSA importer and that are released under subsection 32(2)(a) of the Act, at the customs office specified in the undertaking given to obtain the authorization;

• (a.1) in the case of a person who holds an authorization under the Presentation of Persons (2003) Regulations that authorizes the person to present themself by telephone, orally either by telephone or by other means of telecommunication; or

• (b) by electronic means in accordance with a participants’ requirements document.