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Version of document from 2006-06-23 to 2006-06-25:

Reporting of Imported Goods Regulations

SOR/86-873

CUSTOMS ACT

Registration 1986-08-14

Regulations Respecting the Reporting of Imported Goods

P.C. 1986-1842 1986-08-13

Whereas, pursuant to subsection 164(3) of the Customs Act, a copy of proposed Regulations, substantially in the form annexed hereto, was published in Part I of the Canada Gazette on March 29, 1986 and a reasonable opportunity was thereby afforded to interested persons to make representations with respect thereto to the Minister of National Revenue.

Therefore, Her Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to section 12, subsections 14(2) and 18(2) and paragraph 164(1)(i) of the Customs ActFootnote *, is pleased hereby to make the annexed Regulations respecting the reporting of imported goods, effective on the coming into force of section 12, subsections 14(2) and 18(2) and paragraph 164(1)(i) of the Customs Act.

Short Title

 These Regulations may be cited as the Reporting of Imported Goods Regulations.

Interpretation

 In these Regulations,

Act

Act means the Customs Act; (Loi)

ACI Marine Client Document

ACI Marine Client Document means the Advance Commercial Information Marine Client Document established by the CBSA, as amended from time to time; (document du client du secteur maritime de l'IPEC)

break-bulk goods

break-bulk goods means specified goods other than

  • (a) goods within cargo containers,

  • (b) bulk goods, or

  • (c) empty cargo containers; (marchandises diverses)

bulk goods

bulk goods means, in respect of goods transported by a vessel, goods that are loose or in mass, such that they are confined only by the permanent structures of the vessel, without intermediate containment or intermediate packaging; (marchandises en vrac)

cargo container

cargo container means a reusable cargo container having a length of at least 6.1 metres and an internal capacity of at least 14 cubic metres; (conteneur)

CBSA

CBSA means the Canada Border Services Agency; (ASFC)

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 means goods to be imported into Canada for sale or for any commercial, industrial, occupational, institutional or other like use; (marchandises commerciales)

corporate aircraft

corporate aircraft has the same meaning as in section 1 of the Presentation of Persons (2003) Regulations; (aéronef d'affaires)

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)

designated customs office

designated customs office means a place designated under section 5 of the Act as a customs office where goods may be reported under section 12 of the Act; (bureau de douane établi)

designated holding area

designated holding area means a room or other area designated by the Deputy Minister for the use of persons arriving in Canada who are in transit to another place in Canada or to a place outside Canada; (zone d’attente désignée)

international commercial transportation

international commercial transportation means

  • (a) any transportation resulting in, or intended to result in, the carriage of persons or goods for hire or reward, or

  • (b) any transportation of persons or goods by or on behalf of an enterprise engaged in an activity of financial return,

where the persons or goods are conveyed

  • (c) from a place outside Canada to a place inside Canada,

  • (d) from a place inside Canada to a place outside Canada, or

  • (e) from a place outside Canada in transit through Canada to a place outside Canada; (transport commercial international)

List of Tariff Provisions

List of Tariff Provisions means the List of Tariff Provisions set out in the schedule to the Customs Tariff; (liste des dispositions tarifaires)

marine pleasure craft

marine pleasure craft has the same meaning as in section 1 of the Presentation of Persons (2003) Regulations; (embarcation de plaisance)

participants’ requirements document

participants’ requirements document means a document produced by the Department of National Revenue that sets out the specifications, terms and conditions for the reporting of goods by electronic means; (énoncé des besoins des participants)

private aircraft

private aircraft has the same meaning as in section 1 of the Presentation of Persons (2003) Regulations; (aéronef privé)

vessel

vessel means

  • (a) any ship, vessel, dredge, scow, yacht, boat or other water-borne craft,

  • (b) any floating submersible or semi-submersible structure such as a dock, caisson, pontoon, coffer-dam, production platform, drilling ship, drilling barge, drilling rig, jack-up drilling ship, jack-up drilling platform or other drilling platform, and

  • (c) any combination of any water-borne craft, floating submersible or semi-submersible structure whether or not self-propelled, assembled or unassembled. (bateau)

  • SOR/88-77, s. 1
  • SOR/96-156, s. 1
  • SOR/98-53, s. 2
  • SOR/2005-175, s. 1
  • SOR/2005-303, s. 1
  • SOR/2005-387, s. 1
  •  (1) In these Regulations, specified goods means

    • (a) commercial goods;

    • (b) empty cargo containers to be imported into Canada and that are not for sale; and

    • (c) any other goods to be transported to Canada for a fee.

  • (2) In these Regulations, specified goods does not include goods that are in the actual possession of a person arriving in Canada, or that form part of the person’s baggage if the person and the baggage are being carried on board the same conveyance.

  • SOR/2005-175, s. 2

Reporting of Goods

 Except as otherwise provided in these Regulations, all goods that are imported shall be reported under section 12 of the Act forthwith in writing at the nearest designated customs office that is open for business.

  • SOR/96-156, s. 2(F)

Manner of Reporting

 Goods, other than goods to be released under subsection 32(4) of the Act, may be reported by electronic means in accordance with the technical requirements, specifications and procedures for electronic data interchange that are set out in the Electronic Commerce Client Requirements Document, unless a written report is required under section 5 or 12.

  • SOR/96-156, s. 4
  • SOR/2006-155, s. 2
  •  (1) Subject to subsections (2) to (4), the following goods may be reported orally unless an officer requires the importer of the goods to report the goods in writing:

    • (a) goods in the actual possession of a person arriving in Canada, or that form part of his baggage where the person and his baggage are being carried on board the same conveyance;

    • (b) subject to paragraph (c), foreign based conveyances engaged in international commercial transportation other than

      • (i) railway rolling stock and locomotives, and

      • (ii) vessels;

    • (b.1) goods that meet the requirements for release under paragraph 32(2)(b) of the Act if they are reported by a CSA carrier or if they are transported into Canada by a commercial highway conveyance as defined in section 1 of the Presentation of Persons (2003) Regulations and are reported by the driver of the conveyance who holds an authorization under those Regulations;

    • (c) foreign based cargo containers engaged in international commercial transportation that are imported

      • (i) under the control of a person who maintains an inventory of the containers that are used in international commercial transportation where the person

        • (A) keeps records of all containers imported into Canada that would enable a customs officer to verify that the containers were not used in Canadian domestic service or that, if they were used in Canadian domestic service, all applicable duties thereon were paid, and

        • (B) permits the customs officer access to the records of the containers referred to in clause (A), or

      • (ii) by a person who leases containers for use in international commercial transportation where the person

        • (A) keeps records of all containers imported into Canada that would enable a customs officer to verify that the containers were not used in Canadian domestic service or that, if they were used in Canadian domestic service, all applicable duties thereon were paid, and

        • (B) permits the customs officer access to the records of the containers referred to in clause (A);

    • (d) Canadian-based highway vehicles, aircraft and cargo containers that are built in Canada, or in respect of which duties have been paid, and that qualify for entry into Canada at a free rate of customs duty as Canadian goods returned that are classified under tariff item No. 9813.00.00 or 9814.00.00 in the List of Tariff Provisions; and

    • (e) specified goods, other than goods described in paragraphs (a) to (d), in respect of which advance notice and information have been sent in accordance with section 13.5.

  • (2) [Repealed, SOR/2005-387, s. 2]

  • (3) Goods that are imported by a person arriving in Canada on board a commercial passenger conveyance other than a bus shall be reported in writing.

  • (4) Goods in the actual possession of, or that form part of the baggage of, a crew member arriving in Canada aboard a freight train shall be reported in writing.

  • SOR/88-77, s. 2
  • SOR/95-409, s. 2
  • SOR/96-156, s. 5
  • SOR/98-53, s. 3
  • SOR/2005-175, s. 3
  • SOR/2005-387, s. 2

Exceptions to Reporting at the Nearest Customs Office

 Goods transported by an air transportation company that is authorized to transport the goods within Canada under the Transportation of Goods Regulations may be reported at the customs office for the airport of destination shown on the air waybill, on condition that the air transportation company

  • (a) keeps records on all imported goods that are transported by it into Canada sufficient to enable an officer to verify that the goods were reported and that all duties payable thereon were paid or, if the duties were not paid, to verify that the goods were destroyed, lost, received, exported or released as set out in paragraph 18(2)(a), (c), (d), (e) or (f) of the Act, as the case may be;

  • (b) keeps records on all goods that are reported by it but that are not imported sufficient to enable an officer to verify that the goods were lost or destroyed or did not leave the place outside Canada from which they were to have been exported as set out in paragraph 18(2)(a) or (b) of the Act, as the case may be; and

  • (c) where an officer so requests, makes the records referred to in paragraphs (a) and (b) available to the officer for inspection.

  •  (1) Goods in the actual possession of a person arriving in Canada aboard a commercial passenger conveyance who has as his destination a place outside Canada, and any goods being carried on board the same conveyance and forming part of his baggage, do not have to be reported, on condition that

    • (a) the person does not disembark from the conveyance in Canada and the goods are not removed from the conveyance in Canada other than to be transferred under customs control directly to another commercial passenger conveyance for departure to a place outside Canada or directly to a designated holding area; and

    • (b) where the person and goods are transferred under customs control directly to a designated holding area, the person does not leave and the goods are not removed from that designated holding area other than to board or to be loaded on board a commercial passenger conveyance for departure to a place outside Canada.

  • (2) Goods in the actual possession of a person arriving in Canada aboard a commercial passenger conveyance who has as his destination another place in Canada at which there is a designated customs office, and any goods being carried on board the same conveyance and forming part of his baggage, may be reported at that designated customs office on condition that

    • (a) the person does not disembark from the conveyance at the place of arrival in Canada and the goods are not removed from the conveyance at the place of arrival in Canada other than to be transferred under customs control directly to another commercial passenger conveyance for departure to that other place in Canada or directly to a designated holding area; and

    • (b) where the person and goods are transferred under customs control directly to a designated holding area, the person does not leave and the goods are not removed from that designated holding area other than to board or to be loaded on board a commercial passenger conveyance for departure to that other place in Canada.

  • SOR/2006-155, s. 4(F)

 Goods in the actual possession of, or that form part of the baggage of, a crew member arriving in Canada aboard a freight train shall be reported forthwith at a place specified by an officer.

  • SOR/96-156, s. 6

Reporting Exception Relating to Advance Notice Under Section 12.1 or 12.2

  •  (1) Goods in respect of which advance notice has been given under section 12.1 or 12.2 arriving in Canada aboard a corporate aircraft, private aircraft or marine pleasure craft that are in the actual possession or that form part the baggage of persons on the conveyance do not have to be reported if

    • (a) the person in charge of the conveyance who gave advance notice and every person on board the conveyance are authorized to present themselves in an alternative manner specified in paragraph 11(b), (c) or (e) of the Presentation of Persons (2003) Regulations; and

    • (b) there has been no change in the value or quantity of the goods since the advance notice was given.

  • (2) Subsection (1) does not apply to goods that an officer requires to be reported.

  • SOR/2005-387, s. 3

Periodic Reporting

 Canadian built commercial fishing vessels and duty paid fishing vessels that are registered or licensed under the Canada Shipping Act and that are imported during a fishing season may be reported at the close of that fishing season on condition that the vessels do not, after last having been reported under section 9 of the Reporting of Exported Goods Regulations,

  • (a) take on ships stores other than diesel fuel;

  • (b) land in a country other than Canada; or

  • (c) pick up goods that are not the product of Canada and that have not been reported under section 12 of the Act.

 A vessel used on a day solely or principally to transport vehicles or passengers across international waters may be reported on that day after the last trip by that craft.

  • SOR/88-77, s. 3

 Goods transported by an air transportation company referred to in section 6 that has more than two flights a day coming into Canada from a place outside Canada and arriving at an airport in Canada where there is a designated customs office may be reported at that designated customs office at any time during the day of their arrival in Canada on condition that the air transportation company reports twice daily to an officer at that designated customs office on the imported goods that it has carried to that airport on that day.

  •  (1) Goods imported by means of a pipeline used by one importer only during any period commencing on the 20th day of one month and ending on the 19th day of the month next following may be reported on or before the last day of that month.

  • (2) Goods that are part of a shipment of goods imported by means of a pipeline used by more than one importer may be reported forthwith on arrival of the whole shipment.

  • SOR/87-579, s. 1(F)

Report of Goods Unloaded Prior to Report

 Where a conveyance is unloaded in circumstances described in subsection 14(1) of the Act, the person in charge of the conveyance may first report the conveyance and the goods described in subsection 14(2) of the Act by telephone or other expedient means, and shall as soon as possible thereafter make a written report as prescribed by section 3.

Advance Notice of Arrival

[SOR/2005-303, s. 2(F)]

 The person in charge of a corporate aircraft or a private aircraft shall give advance notice of the time and place of its arrival in Canada and a description of any goods, including their value and quantity, carried on board the aircraft to an officer by telephone at a designated customs office at least two but no more than 48 hours before arriving in Canada.

  • SOR/2005-387, ss. 4, 5

 The person in charge of a marine pleasure craft who is authorized to present themself in an alternative manner specified in paragraph 11(e) of the Presentation of Persons (2003) Regulations shall give advance notice of the time and place of its arrival in Canada and a description of any goods, including their value and quantity, carried on board to an officer by telephone at a designated customs office no more than four hours before arriving in Canada.

  • SOR/2005-387, ss. 4, 5

 The owner or person in charge of any aircraft, vessel or railroad train that is intended to be used to transport 30 or more persons to Canada on other than a regular schedule or pre-determined charter schedule shall give to the chief officer of customs at the proposed place of arrival in Canada, at least 72 hours prior to the arrival, notice in writing of the proposed time and place of arrival in Canada.

  • SOR/88-77, s. 3

 A crew member arriving in Canada aboard a freight train and who has goods in his actual possession or that form part of his baggage shall give to the chief officer of customs at the proposed place of arrival in Canada, at least two hours prior to the arrival, notice by radio or telephone of the proposed time and place of arrival in Canada.

  • SOR/96-156, s. 7

Advance Notice of Arrival of Conveyance — Marine Mode

  •  (1) The owner or person in charge of a vessel that transports specified goods to Canada shall send to the CBSA advance notice of the time and place of arrival of the vessel in Canada and the information described in Schedule 1 by electronic means in accordance with the ACI Marine Client Document.

  • (2) Subsection (1) does not apply to the owner or person in charge of a vessel that only transports specified goods that are loaded on board the vessel in the United States or Puerto Rico and will be transported directly to Canada.

  • SOR/2005-175, s. 4
  • SOR/2005-303, s. 3
  •  (1) The owner or person in charge of the vessel shall send the notice and information

    • (a) if all the specified goods on board the vessel are within cargo containers, at least 96 hours before the arrival of the vessel at port in Canada;

    • (b) if all the specified goods on board the vessel are bulk goods, at least 24 hours before the arrival of the vessel at port in Canada;

    • (c) if all the specified goods on board the vessel are empty cargo containers that are not for sale, at least 96 hours before the arrival of the vessel at port in Canada;

    • (d) if all the specified goods on board the vessel are break-bulk goods in respect of which the owner or person in charge of the vessel has been issued an exemption under section 13.8 and the information contained in the exemption is accurate and complete, at least 24 hours before the arrival of the vessel at port in Canada; and

    • (e) if none of the specified goods on board the vessel are goods described in paragraphs (a) to (d), at least 96 hours before the arrival of the vessel at port in Canada.

  • (2) If the specified goods on board the vessel are a combination of goods described in paragraphs (1)(a) to (e), the owner or person in charge of the vessel shall send the notice and information within the longest period that applies to those goods.

  • (3) Despite subsections (1) and (2), the owner or person in charge of the vessel shall send the notice and information before the departure of the vessel to a port in Canada if the duration of the voyage is less than the period within which the notice and information would otherwise be sent.

  • SOR/2005-175, s. 4
  • SOR/2005-303, s. 4

 The owner or person in charge of the vessel shall notify the CBSA by electronic means in accordance with the ACI Marine Client Document of any changes in the notice or information sent under section 13.2 as soon as the owner or person in charge becomes aware that the notice or information is inaccurate or incomplete.

  • SOR/2005-175, s. 4
  • SOR/2005-303, s. 5

Advance Notice of Arrival of Specified Goods — Marine Mode

  •  (1) The owner or person in charge of a vessel that transports specified goods to Canada shall send to the CBSA advance notice of the time and place of arrival of those goods in Canada and the information described in Schedule 2 by electronic means in accordance with the ACI Marine Client Document.

  • (2) Subsection (1) does not apply to specified goods that are loaded on board a vessel in the United States or Puerto Rico and will be transported directly to Canada.

  • SOR/2005-175, s. 4
  • SOR/2005-303, s. 6
  •  (1) The owner or person in charge of the vessel shall send the notice and information

    • (a) in the case of specified goods that are within cargo containers, at least 24 hours before loading the goods on board the vessel;

    • (b) in the case of specified goods that are bulk goods, at least 24 hours before the arrival of the vessel at port in Canada;

    • (c) in the case of specified goods that are empty cargo containers that are not for sale, at least 96 hours before the arrival of the vessel at port in Canada;

    • (d) in the case of specified goods that are break-bulk goods in respect of which the owner or person in charge of the vessel has been issued an exemption under section 13.8 and the information contained in the exemption is accurate and complete, at least 24 hours before the arrival of the vessel at port in Canada; and

    • (e) in the case of specified goods that are not goods described in paragraphs (a) to (d), at least 24 hours before loading the goods on board the vessel.

  • (2) Despite paragraphs (1)(b) to (d), the owner or person in charge of the vessel shall send the notice and information before the departure of the vessel to a port in Canada if the duration of the voyage is less than the period within which the notice and information would otherwise be sent.

  • SOR/2005-175, s. 4
  • SOR/2005-303, s. 7

 The owner or person in charge of the vessel shall notify the CBSA by electronic means in accordance with the ACI Marine Client Document of any changes in the notice or information sent under section 13.5 as soon as the owner or person in charge becomes aware that the notice or information is inaccurate or incomplete.

  • SOR/2005-175, s. 4
  • SOR/2005-303, s. 8

Exemptions

  •  (1) The Minister shall issue an exemption to the owner or person in charge of vessels (in this section referred to as the "applicant") that transports break-bulk goods if

    • (a) the applicant submits an application in writing containing the information described in subsection (2);

    • (b) the applicant is of good character; and

    • (c) it is reasonable to believe that, in respect of the break-bulk goods to be transported by the applicant, the applicant will comply with all the requirements of the Act, of any other Act of Parliament that prohibits, controls or regulates the importation of goods and of any regulations made under those Acts.

  • (2) The application shall set out

    • (a) the name and address of the applicant;

    • (b) the country where the break-bulk goods come from and a list of the break-bulk goods to be transported;

    • (c) a list of all the ports of departure of the vessels;

    • (d) a list of all the ports of call of the vessels;

    • (e) the means of packaging or bundling each type of break-bulk goods;

    • (f) the name of each vessel and the International Maritime Organization number or Lloyd's Register number assigned to it; and

    • (g) the name and address of each importer and of each person who cause the break-bulk goods to be transported on board the applicant's vessels.

  • SOR/2005-175, s. 4
  • SOR/2005-303, s. 9

 The exemption shall be in writing and contain the information described in subsection 13.8(2).

  • SOR/2005-175, s. 4

Amendment of Exemptions

 If the owner or person in charge of vessels who has been issued an exemption notifies the Minister in writing of a change to the information submitted under paragraph 13.8(1)(a) and the owner or person in charge meets the requirements of paragraphs 13.8(1)(b) and (c), the Minister shall amend the exemption to reflect the change.

  • SOR/2005-175, s. 4
  • SOR/2005-303, s. 10

Suspensions and Cancellations of Exemptions

 The Minister may suspend an exemption if the information in the exemption is inaccurate or incomplete.

  • SOR/2005-175, s. 4

 The Minister may cancel an exemption if

  • (a) the exemption was obtained on the basis of false or misleading information;

  • (b) the requirements of paragraph 13.8(1)(b) or (c) are no longer met; or

  • (c) the person to whom the exemption was issued so requests.

  • SOR/2005-175, s. 4

Written Notice

 If the Minister refuses to issue an exemption to a person or suspends or cancels an exemption issued to a person, the Minister shall, as soon as is reasonably practical, send a written notice of, and the reasons for, the refusal, suspension or cancellation to the person at their latest known address.

  • SOR/2005-175, s. 4

Review

 A person whose application for an exemption is refused, or whose exemption is suspended or cancelled, may request a review of the decision by sending a written notice of their request to the Minister within 30 days after the day on which their application was refused or their exemption was suspended or cancelled.

  • SOR/2005-175, s. 4

Liability for Duties on Goods Reported

 For the purposes of subsection 18(2) of the Act, proof that duties have been paid or of any of the events described in paragraphs (a) to (f) thereof shall be given in writing to an officer within 70 days after the date on which the duties are claimed to have been paid or the events are claimed to have happened.

SCHEDULE 1(Section 13.2)Conveyance Data

  • 1 
    Conveyance identification code (also known as the service option identification)Footnote *
  • 2 
    Conveyance type code assigned by the American National Standards Institute
  • 3 
    Conveyance report number (also known as the conveyance reference number)Footnote *
  • 4 
    Vessel code number assigned by the International Maritime Organization or the Lloyd’s Register
  • 5 
    Voyage numberFootnote *
  • 6 
    Vessel name
  • 7 
    Vessel registration number assigned by the International Maritime Organization or the Lloyd’s Register and place and date of registration
  • 8 
    Carrier codeFootnote *
  • 9 
    Number of crew members
  • 10 
    Number of passengers
  • 11 
    Name and address of the persons who cause the goods to be transported on board the vessel
  • 12 
    Number of cargo containers on board the vessel
  • 13 
    Weight of containerized cargo and unit of measurement
  • 14 
    Weight of non-containerized cargo and unit of measurement
  • 15 
    Type and size of cargo containers (also known as equipment) using the classification of the International Organization for Standardization
  • 16 
    Whether each cargo container is empty or full (also known as empty or loaded)Footnote *
  • 17 
    All ports of call (also known as the itinerary route)
  • 18 
    Last foreign port of departure
  • 19 
    Date and time of departure
  • 20 
    Port of arrival in Canada
  • 21 
    Arrival terminal in Canada
  • 22 
    Estimated date and time of arrival in Canada
  • SOR/2005-175, s. 5
  • SOR/2005-303, s. 11

SCHEDULE 2(Section 13.5)Cargo Data

  • 1 
    Shipment identification code (also known as the customs procedure coded)Footnote *
  • 2 
    Report numberFootnote *
  • 3 
    In the case of a supplementary report, its reference numberFootnote *
  • 4 
    Bill of lading number (also known as the associated transport document number)Footnote *
  • 5 
    Conveyance report number (also known as the conveyance reference number)Footnote *
  • 6 
    Cargo control numberFootnote *
  • 7 
    Voyage numberFootnote *
  • 8 
    Number, type and size of each cargo container (also known as equipment)Footnote *
  • 9 
    Seal number of each cargo containerFootnote +
  • 10 
    Whether each cargo container is empty or full (also known as empty or loaded)Footnote *
  • 11 
    Vessel name
  • 12 
    Carrier codeFootnote *
  • 13 
    Name and address of the persons who cause the goods to be transported on board the vesselFootnote +
  • 14 
    Name and address of ultimate consigneeFootnote +
  • 15 
    Place (country, city and port) where the carrier takes possession of the goods in a foreign country, known as the place of acceptance or place of receipt
  • 16 
    Port of loading
  • 17 
    Port of arrival in Canada
  • 18 
    Arrival terminal in Canada
  • 19 
    Customs office of manifest origin in Canada (also known as the customs office of declaration or port of report)
  • 20 
    Customs office of manifest destination in Canada (also known as the customs office port of discharge)
  • 21 
    Place of destination (also known as the place of delivery) listing the country, city and port
  • 22 
    Delivery address
  • 23 
    Description of the goodsFootnote *Footnote +
  • 24 
    Quantity of the goodsFootnote *Footnote +
  • 25 
    Weight of the goods and unit of measurementFootnote +
  • 26 
    Supplementary required indicator, which indicates whether a supplementary report will be sentFootnote +
  • SOR/2005-175, s. 5
  • SOR/2005-303, s. 11
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