Accounting for Imported Goods and Payment of Duties Regulations
5 (1) Every person who accounts for casual goods under subsection 32(1), (3) or (5) of the Act shall provide, at the time of accounting and before the goods are released, if the goods have not been released before that time, a commercial invoice, current price list, bill of sale or other similar document that describes the goods and contains information sufficient to enable an officer to determine the tariff classification and appraise the value for duty of the goods.
(2) Subsection (1) does not apply to a person who accounts for casual goods orally under paragraph 3(a.1).
- SOR/2005-383, s. 4
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