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ACI Marine Client Document[Repealed, SOR/2006-148, s. 1]

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CBSA[Repealed, SOR/2006-155, s. 1]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 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)

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)

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)

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[Repealed, SOR/2006-155, s. 1]

private aircraft

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

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 (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.

Reporting of Goods

3 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.

Manner of Reporting

4 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.

• 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) 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) 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;

  • (e) specified goods, other than goods described in paragraphs (a) to (d), in respect of which the information described under section 13.5 or 13.89 has been sent in accordance with that section; and

  • (f) goods in respect of which advance notice has been given under section 12.1 or 12.2.

• (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.

Exceptions to Reporting at the Nearest Customs Office

6 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.

• 7 (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.

7.1 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.

7.2 [Repealed, SOR/2006-148, s. 3]

Periodic Reporting

8 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.

9 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.

10 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.

• 11 (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.

Report of Goods Unloaded Prior to Report

12 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 – Various Modes

12.1 The person who is in charge of a corporate aircraft or a private aircraft that is not transporting specified goods and is authorized to present themself in an alternative manner specified in paragraph 11(b) or (c) of the Presentation of Persons (2003) Regulations shall give advance notice of the time and place of the aircraft’s 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 at least 2 but no more than 48 hours before arriving in Canada.

12.2 The person who is in charge of a marine pleasure craft that is not transporting specified goods and 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.

12.3 The person in charge of a conveyance shall, before the time of their arrival in Canada, notify an officer by telephone at a designated customs office of any changes to information given by them under section 12.1 or 12.2, unless there are emergency circumstances, in which case the person in charge shall notify an officer at a designated customs office of any changes and of those circumstances at the time of their arrival.

• 13 (1) 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.

• (2) Subsection (1) does not apply to the owner or person in charge if the person in charge is required to give advance notice under section 12.1 or 12.2.

13.1 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.

Advance Notice of Arrival – Marine Mode

13.2 The owner or person in charge of a vessel that transports specified goods to Canada shall send to the Agency advance notice of the time and place of arrival of the vessel in Canada and the information described in Part 1 of Schedule 1 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.

• 13.3 (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.

• (2.1) Despite subsections (1) and (2), if all the specified goods on board the vessel are goods loaded in the United States or Puerto Rico that will be transported directly to Canada, the owner or person in charge of the vessel shall send the notice and information

  • (a) if all the specified goods are empty cargo containers that are not for sale, at least 4 hours before the arrival of the vessel at port in Canada; and

  • (b) in any other case, at least 24 hours before the arrival of the vessel at port in Canada.

• (3) Despite subsections (1) to (2.1), 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.

13.4 The owner or person in charge of the vessel shall notify the Agency, 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, 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.

13.5 The owner or person in charge of a vessel that transports specified goods to Canada shall send to the Agency the information described in Part 1 of Schedule 2 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.

• 13.6 (1) The owner or person in charge of the vessel shall send the 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.

• (1.1) Despite subsection (1), if specified goods on board the vessel are goods loaded in the United States or Puerto Rico that will be transported directly to Canada, the owner or person in charge of the vessel shall send the information

  • (a) in the case of empty cargo containers that are not for sale, at least 4 hours before the arrival of the vessel at port in Canada; and

  • (b) in the case of any other specified goods, at least 24 hours before the arrival of the vessel at port in Canada.

• (2) Despite paragraphs (1)(b) to (d) and subsection (1.1), the owner or person in charge of the vessel shall send the 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 information would otherwise be sent.

13.7 The owner or person in charge of the vessel shall notify the Agency, 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, of any changes in the information sent under section 13.5 as soon as the owner or person in charge becomes aware that the information is inaccurate or incomplete.

13.71 If goods are transported on board vessels that are attached to one another, the owner or person in charge of the vessels shall give the advance notice and information under sections 13.2 and 13.5 separately for each vessel.

Exemptions

• 13.8 (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 name of 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.

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

Amendment of Exemptions

13.82 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.

Suspensions and Cancellations of Exemptions

13.83 The Minister shall suspend an exemption if the information in it is inaccurate or incomplete.

13.84 The Minister shall 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.

Written Notice

13.85 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 feasible, send a written notice of, and the reasons for, the refusal, suspension or cancellation to the person at their latest known address.

Review

• 13.86 (1) 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.

• (2) The Minister shall review the decision and, as soon as feasible, send a written notice of its review with reasons to the person at their latest known address.

Advance Notice of Arrival – Air Mode

• 13.87 (1) The owner or person in charge of an aircraft that transports specified goods to Canada shall send to the Agency advance notice of the time and place of arrival of the aircraft in Canada and the information described in Part 2 of Schedule 1 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.

• (2) The owner or person in charge of the aircraft shall send the notice and information at least four hours before the aircraft’s arrival at an airport in Canada or, if the duration of the flight to Canada is less than four hours, before the aircraft’s time of departure.

13.88 The owner or person in charge of the aircraft shall notify the Agency, 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, of any changes in the notice or information sent under section 13.87 as soon as the owner or person in charge becomes aware that the notice or information is inaccurate or incomplete.

• 13.89 (1) The owner or person in charge of an aircraft that transports specified goods to Canada shall send to the Agency the information described in Part 2 of Schedule 2 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.

• (2) The owner or person in charge of the aircraft shall send the information at least four hours before the aircraft’s arrival at an airport in Canada or, if the duration of the flight to Canada is less than four hours, before the aircraft’s time of departure.

13.9 The owner or person in charge of the aircraft shall notify the Agency, 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, of any changes in the information sent under section 13.89 as soon as the owner or person in charge becomes aware that the information is inaccurate or incomplete.

Exception for Marine and Air Modes

13.91 Sections 13.2 to 13.7 and 13.87 to 13.9 do not apply in respect of commercial goods that have been shipped directly from the United States, or commercial goods that have been shipped directly from Mexico to an importer who is a vehicle manufacturer within the automotive industry, if

• (a) the importer of the goods is a CSA importer;

• (b) the carrier hired to transport the goods is a CSA carrier;

• (c) the importer of the goods has given written instructions to the carrier to submit a request to the Agency that the goods be released under paragraph 32(2)(b) of the Act; and

• (d) there is no requirement under any Act of Parliament or of the legislature of a province or any regulation made under such Act that a permit, licence or other similar document be provided to the Agency before the goods are released.

Liability for Duties on Goods Reported

14 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.