Reporting of Imported Goods Regulations (SOR/86-873)

Short Title

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

Interpretation

2 In these Regulations,

Act

Act means the Customs Act; (Loi)

ACI Marine Client Document

ACI Marine Client Document[Repealed, SOR/2006-148, s. 1]

airport of arrival

airport of arrival means the customs office in Canada at which a carrier that operates an aircraft expects a report to be made under section 12 of the Act with respect to goods imported on board that aircraft; (aéroport d’arrivée)

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 container that

• (a) is fully or partially enclosed to constitute a receptacle intended for containing goods,

• (b) is of a permanent character and is suitable for repeated use,

• (c) is designed to carry goods, by one or more modes of transport, without intermediate reloading, and

• (d) has an internal volume of one or more cubic metres,

and includes the ancillary equipment of the container — provided that the ancillary equipment is carried with the container — and demountable bodies; (conteneur)

CBSA

CBSA[Repealed, SOR/2006-155, s. 1]

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 driver

commercial driver has the same meaning as in section 1 of the Presentation of Persons (2003) Regulations; (routier)

commercial goods

commercial goods means goods that are or will be imported for sale or for any commercial, industrial, occupational, institutional or other similar use; (marchandises commerciales)

commercial passenger conveyance

commercial passenger conveyance has the same meaning as in section 1 of the Presentation of Persons (2003) Regulations; (moyen de transport commercial de passagers)

corporate aircraft

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

courier

courier has the same meaning as in section 2 of the Persons Authorized to Account for Casual Goods Regulations; (messager)

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)

CSA importer

CSA importer has the same meaning as in section 2 of the Accounting for Imported Goods and Payment of Duties Regulations; (importateur 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 President 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)

Electronic Commerce Client Requirements Document

Electronic Commerce Client Requirements Document means the Electronic Commerce Client Requirements Document established by the Agency, as amended from time to time; (Document sur les exigences à l’égard des clients du commerce électronique)

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)

emergency conveyance

emergency conveyance means a conveyance that is clearly marked for use for emergency purposes, such as a vehicle that is clearly marked as a fire-fighting or police vehicle or as an ambulance; (moyen de transport de secours)

fishing vessel

fishing vessel has the same meaning as in section 2 of the Fisheries Act; (bateau de pêche)

freight forwarder

freight forwarder means a person who, on behalf of one or more owners, importers, shippers or consignees of goods, causes specified goods to be transported by one or more carriers; (agent d’expédition)

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)

NAV CANADA

NAV CANADA means the corporation that was incorporated as NAV CANADA on May 26, 1995 under Part II of the Canada Corporations Act; (NAV CANADA)

participants’ requirements document

participants’ requirements document[Repealed, SOR/2006-155, s. 1]

port of arrival

port of arrival means the customs office in Canada at which a carrier that operates a vessel expects a report to be made under section 12 of the Act with respect to goods imported on board that vessel; (port d’arrivée)

private aircraft

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

specified goods

specified goods means commercial goods, goods that are or will be imported to Canada for a fee or empty cargo containers that are not for sale but does not include

• (a) goods that will be released after they have been accounted for and all duties with respect to them have been paid under subsection 32(1) of the Act if

  • (i) the goods are or will be in the actual possession of a person arriving in Canada, or

  • (ii) the goods form or will form part of a person’s baggage and the person and the baggage arrive or will arrive in Canada on board the same conveyance,

• (b) mail,

• (c) commercial goods that are used in a repair that is made outside Canada to a conveyance that was built in Canada or in respect of which duties have been paid, if the repair is made as a result of an unforeseen contingency that occurs outside Canada and is necessary to enable the conveyance to return safely to Canada,

• (d) a military conveyance as defined in subsection 18(1) of the Canadian Transportation Accident Investigation and Safety Board Act or goods that are transported on board that conveyance,

• (e) an emergency conveyance or goods that are transported on board that conveyance, or

• (f) a conveyance that returns to Canada immediately after being denied entry to the United States or goods that are transported on board that conveyance; (marchandises spécifiées)

time of departure

time of departure, in respect of an aircraft, means the eastern standard time or, if it is in effect, the eastern daylight savings time at which the aircraft leaves the gate or dock of the airport of departure and, if the aircraft is not departing from a gate or dock, the time at which the blocks are removed from the wheels of the aircraft before its departure. (heure du départ)

vessel

vessel means

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

• (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. (bateau)

• (c) [Repealed, SOR/2008-25, s. 1]

2.1 In these Regulations,

• (a) a shipment for which a carrier is responsible consists of

  • (i) a specified good or collection of specified goods that is listed in a single bill of lading, waybill or similar document that is issued by the carrier and that relates to the carriage of those goods by the carrier, or

  • (ii) a specified good that is an empty cargo container that is not for sale and that is transported by the carrier but is not listed in a bill of lading, waybill or similar document; and

• (b) a shipment for which a freight forwarder is responsible consists of a specified good or collection of specified goods that is listed in a single bill of lading, waybill or similar document that is issued by the freight forwarder and that relates to the carriage of those goods.

Time for Reporting Goods

3 Except as otherwise provided in these Regulations, all goods that are imported shall be reported under section 12 of the Act without delay after arrival in Canada.

3.1 Subject to sections 8 and 9, specified goods that are imported by water shall be reported under section 12 of the Act without delay after the vessel that is transporting them lands at a customs office following arrival in Canada.

3.2 Specified goods that are imported by air shall be reported under section 12 of the Act without delay after the aircraft that is transporting them is cleared by NAV CANADA to land at an airport following arrival in Canada.

Manner of Reporting Goods

4 Unless a person is required to report goods in writing under section 5 or is permitted to report them orally under that section or in writing under section 12, they shall report the goods to the Agency by electronic means in accordance with the technical requirements, specifications and procedures that are set out in the Electronic Commerce Client Requirements Document.

• 5 (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) fishing vessels;

  • (b.1) eligible 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) goods in respect of which information has been given to the Agency under subsection 12.1(1) of the Act in the circumstances set out in subsection 22(1) or 23(1).

  • (f) [Repealed, SOR/2015-90, s. 3]

• (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.