Short Title

1 These Regulations may be cited as the Transportation of Goods Regulations.

Interpretation

2 In these Regulations,

Act

Act means the Customs Act; (Loi)

chief officer of customs

chief officer of customs, with respect to an area or place, means the manager of the customs office or customs offices that serve that area or place. (agent en chef des douanes)

commercial goods

commercial goods[Repealed, SOR/2006-156, s. 1]

CSA carrier

CSA carrier has the same meaning as in section 2 of the Accounting for Imported Goods and Payment of Duties Regulations. (transporteur PAD)

eligible goods

eligible goods has the same meaning as in section 2 of the Accounting for Imported Goods and Payment of Duties Regulations. (marchandises admissibles)

Conditions Under Which Goods May Be Transported

• 3 (1) Subject to subsection (3), no person shall transport or cause to be transported within Canada goods that have been imported but have not been released unless

  • (a) the person submits an application in the prescribed form for permission to transport the goods to the chief officer of customs for the area or place in which the transportation of the goods is to begin or, where the person proposes to transport such goods or cause such goods to be transported on a regular basis, to the President;

  • (b) the person deposits the security required by subsection 6(1) with the chief officer of customs or the President, as the case may be;

  • (c) the person receives permission to transport the goods from the chief officer of customs or the President, as the case may be;

  • (d) the person presents a description of the goods in the prescribed form to an officer; and

  • (e) the conveyance or container or part thereof that contains the goods is sealed with a seal issued or approved by the President except where

    • (i) the conveyance or container or part thereof is of a nature or size that precludes the sealing thereof,

    • (ii) the goods are live animals, or

    • (iii) the person has been authorized by an officer to transport the goods or cause them to be transported in an unsealed conveyance or container.

• (2) Every person who transports or causes to be transported within Canada goods that have been imported but have not been released shall notify the consignee in the prescribed form of the arrival of the goods.

• (3) Subsection (1) does not apply to the transportation of goods within Canada prior to the time the goods are required to be reported under section 12 of the Act and under the Reporting of Imported Goods Regulations made pursuant thereto.

• 4 (1) If, as the result of an accident or other unforeseen event occurring in the course of transporting goods,

  • (a) a seal is damaged or broken,

  • (b) a container or conveyance is damaged or disabled and to preserve the goods they must be removed therefrom, or

  • (c) a conveyance is damaged or disabled and can no longer be used to transport the goods,

  the person transporting the goods shall forthwith report the accident or event, as the case may be, to the chief officer of customs for the area or place in which the accident or event occurred or the damage, break or disablement was discovered or to the nearest detachment of the Royal Canadian Mounted Police.

• (2) In any case described in paragraph (1)(b) or (c), the goods being transported shall not be transferred to another conveyance or container unless

  • (a) the person who transports the transferred goods or who causes those goods to be transported complies with the requirements of these Regulations; and

  • (b) in the case of goods transferred from a conveyance or container that is sealed,

    • (i) the transfer is conducted in the presence of an officer or a police officer who has been requested by the chief officer of customs to supervise the transfer, and

    • (ii) the conveyance or container to which the goods are transferred is sealed with a seal issued or approved by the President.

Conditions Under Which Goods May Be Delivered Prior To Release

4.1 For the purposes of subsection 19(1.1) of the Act, the prescribed conditions under which a person may be authorized to deliver or cause goods to be delivered to the place of business of the importer, owner or consignee are as follows:

• (a) the goods have been reported under section 12 of the Act;

• (b) the goods are eligible goods; and

• (c) the prescribed conditions set out in section 10.2 of the Accounting for Imported Goods and Payment of Duties Regulations relating to the release of eligible goods under paragraph 32(2)(b) of the Act have been met.

Liability of Transporter for Duties

5 The prescribed time for proving any of the events described in paragraphs 20(2)(a) to (e) or 20(2.1)(a) to (e) of the Act is 70 days from the earlier of

• (a) the day on which the goods were reported, and

• (b) the day that the goods were required to be reported under section 12 of the Act.

5.1 [Repealed, SOR/2006-156, s. 4]

Security

• 6 (1) Every person who transports or causes to be transported within Canada goods that have been imported but have not been released shall give security to secure his compliance with the requirements of the Act and the regulations respecting the transportation of the goods.

• (2) The security given under subsection (1) shall be in the form of

  • (a) cash;

  • (b) a certified cheque;

  • (c) a transferable bond issued by the Government of Canada; or

  • (d) a bond issued by

    • (i) a company that is registered and holds a certificate of registry to carry on the fidelity or surety class of insurance business and that is approved by the President of the Treasury Board as a company whose bonds may be accepted by the Government of Canada,

    • (ii) a member of the Canadian Payments Association referred to in section 4 of the Canadian Payments Association Act,

    • (iii) a corporation that accepts deposits insured by the Canada Deposit Insurance Corporation or the Régie de l’assurance-dépôts du Québec to the maximum amounts permitted by the statutes under which those institutions were established,

    • (iv) a credit union as defined in 137(6) of the Income Tax Act, or

    • (v) a corporation that accepts deposits from the public, if repayment of the deposits is guaranteed by Her Majesty in right of a province.

• (3) Subject to subsection (4), the security referred to in subsection (1) shall be in an amount equal to the greater of

  • (a) the duties payable in respect of the goods; and

  • (b) $1,000.

• (4) Where goods are to be transported or caused to be transported by a person on a regular basis, the security referred to in subsection (1) shall be in an amount that is determined by the Minister, but in no case shall the amount of security be less than $5,000.

• (5) The Minister may, at any time where the Minister considers it necessary, require a person who transports or causes to be transported goods within Canada to increase the amount of security given under subsection (1) to an amount sufficient to ensure the payment of any duties payable in respect of those goods.

Records

• 7 (1) Every person who transports or causes to be transported goods into Canada, or transports or causes to be transported within Canada goods that have been imported but have not been released, shall keep all invoices, bills, accounts and statements, or a copy thereof, relating to the transportation of the goods and, in addition, shall keep

  • (a) in the case of goods transported into Canada, any written report required to be made under the Reporting of Imported Goods Regulations, or a copy thereof; and

  • (b) in the case of goods that have been imported into Canada but have not been released, the description of the goods referred to in paragraph 3(1)(d), or a copy thereof.

• (2) In addition to the records described in subsection (1), for the purposes of section 22 of the Act, every CSA carrier that transports eligible goods that have been authorized for delivery under paragraph 32(2)(b) of the Act to the place of business of the importer, owner or consignee of the goods shall keep the following records:

  • (a) records relating to goods delivered to the place of business;

  • (a.1) instructions referred to in paragraph 13.91(c) of the Reporting of Imported Goods Regulations that the CSA carrier receives;

  • (b) records relating to goods that are not delivered to the place of business because they fall within one of the events described in paragraphs 20(2.1)(a) to (d) of the Act;

  • (c) names and addresses of terminals and warehouses owned or operated by the CSA carrier;

  • (d) lists of the CSA carrier’s equipment used to transport the eligible goods, usage logs and maintenance records for that equipment, dispatch records and records indicating whether that equipment is owned or leased;

  • (e) the names of commercial drivers as defined in section 1 of the Presentation of Persons (2003) Regulations that the carrier employs who hold an authorization under those Regulations; and

  • (f) the names and addresses of persons who own and operate transportation equipment and who have a written contract to provide their equipment exclusively to the CSA carrier.

• (3) In addition to the records described in subsection (1), for the purposes of section 22 of the Act, the records that a person referred to in that section is required to keep are the following records or copies of them:

  • (a) records of the data that has been sent by the person under sections 13.2 to 13.7 and 13.87 to 13.9 of the Reporting of Imported Goods Regulations and any acknowledgement of receipt of that data received from the Agency; and

  • (b) exemptions that the Minister issues to the person under section 13.8 of the Reporting of Imported Goods Regulations.

• (4) A person who is required to keep records referred to in subsection (1), (2) or (3) that are created from other records is, for the purposes of section 22 of the Act, also required to keep the other records.

• (5) For the purposes of section 22 of the Act, the period that the records are required to be kept is three years beginning on January 1st of the calendar year following the calendar year during which the goods to which the records relate were transported.