Accounting for Imported Goods and Payment of Duties Regulations

7 (1) Subject to subsection (3), the following goods may be released without any requirement of accounting under section 32 of the Act if the goods are not charged with duties and may be reported orally under paragraphs 5(1)(a) to (d) of the Reporting of Imported Goods Regulations:

• (a) goods, other than vessels, classified under tariff item No. 9801.00.10 or 9803.00.00 in the List of Tariff Provisions;

• (b) commercial conveyances manufactured in Canada that are classified under tariff item No. 9813.00.00 in the List of Tariff Provisions;

• (c) commercial conveyances previously accounted for in Canada under the Customs Act that are classified under tariff item No. 9814.00.00 in the List of Tariff Provisions;

• (d) goods classified under tariff item No. 9816.00.00 in the List of Tariff Provisions, if the goods are not imported as mail; and

• (e) goods eligible for temporary importation classified under tariff item No. 9993.00.00 in the List of Tariff Provisions.

• (f) [Repealed, SOR/95-409, s. 3]

• (g) [Repealed, SOR/98-53, s. 6]

(2) Subject to subsection (3), the following goods may be released without any requirement of accounting under section 32 of the Act if the goods are not charged with duties:

• (a) vessels classified under tariff item No. 9801.00.20 or 9803.00.00 in the List of Tariff Provisions; and

• (b) goods classified under tariff item No. 9813.00.00 or 9814.00.00 in the List of Tariff Provisions that form part of the baggage of a person arriving in Canada, whether or not the person and the baggage are carried on board the same conveyance.

• (c) [Repealed, SOR/98-53, s. 6]

(2.1) Subject to subsection (3), the following goods may be released without any requirement of accounting under section 32 of the Act:

• (a) goods to which the Postal Imports Remission Order or the Courier Imports Remission Order applies;

• (b) goods imported as mail and classified under tariff item No. 9816.00.00 in the List of Tariff Provisions;

• (c) goods classified under tariff item No. 9804.10.00, 9804.20.00 or 9804.40.00 in the List of Tariff Provisions, if the goods are reported orally under paragraphs 5(1)(a) to (d) of the Reporting of Imported Goods Regulations; and

• (d) goods that have an estimated value for duty of less than $1,600, where

  • (i) the goods are not charged with duties other than the tax imposed under Part IX of the Excise Tax Act,

  • (ii) the goods are goods to which section 7.1 of Schedule VII to the Excise Tax Act applies, and

  • (iii) the supplier of the goods is registered in accordance with Subdivision d of Division V of Part IX of the Excise Tax Act.

(3) Goods may be released in accordance with subsection (1), (2) or (2.1) on condition that the importer or owner of the goods provides, prior to the release of the goods, every certificate, licence, permit or other document and any information that is required to be provided under any Act of Parliament that prohibits, controls or regulates the importation of goods or a regulation made pursuant to such an Act.

(4) Goods which have been released in accordance with sections 7.1 to 7.3 and which have not been delivered to the importer or owner thereof shall be considered to have been released without any requirement of accounting under section 32 of the Act, on condition that the courier has presented evidence that the goods are no longer in Canada or were destroyed.