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Customs Brokers Licensing Regulations (SOR/86-1067)

Regulations are current to 2024-02-06 and last amended on 2006-06-23. Previous Versions

  •  (1) Every customs broker shall keep the following information:

    • (a) records and books of account indicating all financial transactions made while transacting business as a customs broker;

    • (b) a copy of each customs accounting document made while transacting business as a customs broker and copies of all supporting documents, and a copy of the information transmitted by electronic means to the Canada Customs and Revenue Agency while transacting business as a customs broker;

    • (c) copies of all correspondence, bills, accounts, statements and other papers received or prepared by the customs broker that relate to the transaction of business as a customs broker; and

    • (d) separately, all of the records, books of account and copies referred to in paragraphs (a) to (c) relating to business transacted under paragraph 13(1)(c).

  • (2) Every customs broker shall retain the information for a period of six years after the importation of the goods to which the information relates.

  • (3) The information required by subsection (1) shall be kept in such a manner as to enable an officer to perform detailed audits and to obtain or verify the information.

  • (4) The information required by subsection (1) shall be kept for the period prescribed by subsection (2)

    • (a) in an original document;

    • (b) in a copy made by means of any photographic, microphotographic or image-processing process that is in accordance with National Standard of Canada CAN/CGSB-72.11-93, Microfilm and Electronic Images as Documentary Evidence, published by the Canadian General Standards Board in November 1993, as amended from time to time; or

    • (c) on machine-sensible data media if the media can be related back to the supporting source documents and are supported by a system capable of producing accessible and readable copy.

  • SOR/98-236, s. 3
  • SOR/2002-149, ss. 9, 11

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