Accounting for Imported Goods and Payment of Duties Regulations

6 (1) Every person who accounts for commercial 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) in the case of goods that have an estimated value for duty exceeding $2,500,

  • (i) a completed customs invoice,

  • (ii) the commercial invoice, where the invoice contains the same information as would a completed customs invoice, or

  • (iii) the commercial invoice and a partially completed customs invoice, where together they contain the same information as would a completed customs invoice; and

• (b) in the case of goods that have an estimated value for duty not exceeding $2,500, a commercial invoice, current price list, bill of sale or other similar document that describes the goods, denotes the number of units being imported 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 CSA importer in respect of goods released under paragraph 32(2)(b) of the Act.