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ACI Marine Client Document[Repealed, SOR/2006-148, s. 1]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CBSA[Repealed, SOR/2006-155, s. 1]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.

Exceptions to Reporting at the Nearest Customs Office

6 [Repealed, SOR/2015-90, s. 4]

• 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 If goods are reported under section 12 of the Act by electronic means, the report is not required to be made at the nearest customs office designated for that purpose.

Periodic Reporting

8 Canadian-built commercial fishing vessels and duty-paid fishing vessels that are registered under the Canada Shipping Act, 2001 and that are imported during a fishing season may be reported at the close of that fishing season if 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 (1) A vessel that is used on a day solely or principally to transport highway conveyances or passengers across international waters may be reported on that day after the vessel’s last trip.

• (2) Subsection (1) does not apply if the vessel transports specified goods to Canada that are required to be reported by the person in charge of the vessel.

10 [Repealed, SOR/2015-90, s. 7]

• 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 If a conveyance is unloaded in the circumstances set out in subsection 14(1) of the Act, the conveyance and the goods described in subsection 14(2) of the Act shall be reported under that subsection by telephone or other expedient means. The conveyance and goods shall then be reported under section 12 of the Act in writing or by electronic means without delay.

12.1 [Repealed, SOR/2015-90, s. 8]

12.2 [Repealed, SOR/2015-90, s. 8]

12.3 [Repealed, SOR/2015-90, s. 8]

Information Required — Transport of Specified Goods

Marine Mode

Carrier

• 13 (1) If specified goods will be transported to Canada by vessel, the carrier that operates the vessel is required under subsection 12.1(1) of the Act to give the Agency

  • (a) the information set out in Part 1 of Schedule 1;

  • (b) for each shipment for which the carrier is responsible, the information set out in Part 1 of Schedule 2 in connection with the vessel and the goods in the shipment; and

  • (c) the information set out in Schedule 3 if there is a cargo container on board the vessel.

• (2) Despite subsection (1), the carrier is not required to give the information if

  • (a) the vessel will arrive in Canada directly from the United States or Mexico;

  • (b) every importer of the specified goods is a CSA importer;

  • (c) the carrier is a CSA carrier;

  • (d) every importer of the specified goods has given written instructions to the carrier to submit a request to the Agency for the release of those goods under paragraph 32(2)(b) of the Act; and

  • (e) no federal or provincial Act or regulation requires that a permit, licence or similar document be provided to the Agency before any of the specified goods are released.

13.1 [Repealed, SOR/2015-90, s. 8]

13.2 [Repealed, SOR/2015-90, s. 8]

13.3 [Repealed, SOR/2015-90, s. 8]

13.4 [Repealed, SOR/2015-90, s. 8]

13.5 [Repealed, SOR/2015-90, s. 8]

13.6 [Repealed, SOR/2015-90, s. 8]

13.7 [Repealed, SOR/2015-90, s. 8]

13.71 [Repealed, SOR/2015-90, s. 8]

13.8 [Repealed, SOR/2015-90, s. 8]

13.81 [Repealed, SOR/2015-90, s. 8]

13.82 [Repealed, SOR/2015-90, s. 8]

13.83 [Repealed, SOR/2015-90, s. 8]

13.84 [Repealed, SOR/2015-90, s. 8]

13.85 [Repealed, SOR/2015-90, s. 8]

13.86 [Repealed, SOR/2015-90, s. 8]

13.87 [Repealed, SOR/2015-90, s. 8]

13.88 [Repealed, SOR/2015-90, s. 8]

13.89 [Repealed, SOR/2015-90, s. 8]

13.9 [Repealed, SOR/2015-90, s. 8]

13.91 [Repealed, SOR/2015-90, s. 8]

• 14 (1) The carrier shall give the Agency the information set out in Part 1 of Schedule 1

  • (a) at least 96 hours before the vessel is scheduled to arrive at its port of arrival if there is a cargo container on board the vessel; and

  • (b) at least 24 hours before the vessel is scheduled to arrive at its port of arrival in any other case.

• (2) Despite subsection (1), if the vessel will arrive in Canada directly from the United States or Puerto Rico and all of the shipments for which the carrier is responsible were loaded onto it in the United States or Puerto Rico, the carrier shall give the information

  • (a) at least four hours before the vessel is scheduled to arrive at its port of arrival if all of those shipments consist of empty cargo containers that are not for sale; and

  • (b) at least 24 hours before the vessel is scheduled to arrive at its port of arrival in any other case.

• (3) Despite subsections (1) and (2), the carrier shall give the information before or at the time the vessel leaves the last foreign port before its arrival in Canada if the duration of the voyage from that foreign port to the vessel’s port of arrival is less than the period within which the information would otherwise be given.

• 15 (1) The carrier shall give the Agency the information set out in Part 1 of Schedule 2

  • (a) at least 24 hours before the shipment is loaded onto the vessel if all or part of the shipment is in a cargo container or if the shipment consists of one or more empty cargo containers that are for sale;

  • (b) at least 24 hours before the vessel is scheduled to arrive at its port of arrival if the shipment consists of either bulk goods or break-bulk goods; and

  • (c) at least 96 hours before the vessel is scheduled to arrive at its port of arrival if the shipment consists of an empty cargo container that is not for sale.

• (2) Despite subsection (1), if the vessel will arrive in Canada directly from the United States or Puerto Rico and the shipment was loaded onto it in the United States or Puerto Rico, the carrier shall give the information

  • (a) at least four hours before the vessel is scheduled to arrive at its port of arrival if the shipment consists of an empty cargo container that is not for sale; and

  • (b) at least 24 hours before the vessel is scheduled to arrive at its port of arrival in any other case.

• (3) Despite paragraphs (1)(b) and (c) and subsection (2), the carrier shall give the information before or at the time the vessel leaves the last foreign port before its arrival in Canada if the duration of the voyage from that foreign port to the vessel’s port of arrival is less than the period within which the information would otherwise be given.

15.1 The carrier shall give the Agency the information set out in Schedule 3 within 48 hours after the vessel leaves the last foreign port before its arrival in Canada.

Freight Forwarder

15.2 If one or more shipments for which a freight forwarder is responsible will be transported to Canada by vessel, the freight forwarder is required under subsection 12.1(1) of the Act to give the Agency, for each shipment,

• (a) the information set out in Part 1.1 of Schedule 2 if the vessel will travel from a place outside Canada through Canada to another place outside Canada and the shipment will remain on board the vessel while the vessel is in Canada; or

• (b) the information set out in Part 4 of Schedule 2 if the shipment will be unloaded from the vessel either to remain in Canada or to be transported on board another conveyance to a place outside Canada.

• 15.3 (1) The freight forwarder shall give the Agency the information

  • (a) at least 24 hours before the shipment is loaded onto the vessel if all or part of the shipment is in a cargo container; and

  • (b) at least 24 hours before the vessel is scheduled to arrive at its port of arrival in any other case.

• (2) Despite paragraph (1)(a), if the vessel will arrive in Canada directly from the United States or Puerto Rico and the shipment was loaded onto it in the United States or Puerto Rico, the freight forwarder shall give the information at least 24 hours before the vessel is scheduled to arrive at its port of arrival.

• (3) Despite paragraph (1)(b) and subsection (2), the freight forwarder shall give the information before or at the time the vessel leaves the last foreign port before its arrival in Canada if the duration of the voyage from that foreign port to the vessel’s port of arrival is less than 24 hours.

Air Mode

Carrier

• 16 (1) If specified goods will be transported to Canada by aircraft, the carrier that operates the aircraft is required under subsection 12.1(1) of the Act to give the Agency

  • (a) the information set out in Part 2 of Schedule 1; and

  • (b) for each shipment for which the carrier is responsible, the information set out in Part 2 of Schedule 2 in connection with the aircraft and the goods in the shipment.

• (2) Despite subsection (1), the carrier is not required to give the information if

  • (a) the aircraft will arrive in Canada directly from the United States or Mexico;

  • (b) every importer of the specified goods is a CSA importer;

  • (c) the carrier is a CSA carrier;

  • (d) every importer of the specified goods has given written instructions to the carrier to submit a request to the Agency for the release of those goods under paragraph 32(2)(b) of the Act; and

  • (e) no federal or provincial Act or regulation requires that a permit, licence or similar document be provided to the Agency before any of the specified goods are released.

• (3) Despite subsection (1), the carrier is not required to give the information set out in Part 2 of Schedule 2 for a shipment if it consists of goods that the carrier will transport as or on behalf of a courier and those goods will be released under subsection 32(4) of the Act before the accounting required under subsection 32(1) of the Act and the payment of duties.

17 The carrier shall give the Agency the information no later than four hours before the aircraft is scheduled to arrive at its airport of arrival or, if the duration of the flight to Canada is less than four hours, no later than the aircraft’s time of departure.

Freight Forwarder

17.1 If one or more shipments for which a freight forwarder is responsible will be transported to Canada by aircraft, the freight forwarder is required under subsection 12.1(1) of the Act to give the Agency, for each shipment,

• (a) the information set out in Part 2.1 of Schedule 2 if the aircraft will travel from a place outside Canada through Canada to another place outside Canada and the shipment will remain on board the aircraft while the aircraft is in Canada; or

• (b) the information set out in Part 4 of Schedule 2 if the shipment will be unloaded from the aircraft either to remain in Canada or to be transported on board another conveyance to a place outside Canada.

17.2 The freight forwarder shall give the Agency the information no later than four hours before the aircraft is scheduled to arrive at its airport of arrival or, if the duration of the flight to Canada is less than four hours, no later than the aircraft’s time of departure.

Highway Mode

Carrier

• 18 (1) If specified goods will be transported to Canada by a highway conveyance, the carrier that operates the conveyance is required under subsection 12.1(1) of the Act to give the Agency

  • (a) the information set out in Part 3 of Schedule 1; and

  • (b) for each shipment for which the carrier is responsible, the information set out in Part 3 of Schedule 2.

• (2) Despite subsection (1), the carrier is not required to give the information if

  • (a) the conveyance will arrive in Canada directly from the United States or Mexico;

  • (b) every importer of the specified goods is a CSA importer;

  • (c) the carrier is a CSA carrier and the person in charge of the conveyance is a commercial driver who holds an authorization under section 6.2 or 6.21 of the Presentation of Persons (2003) Regulations;

  • (d) every importer of the specified goods has given written instructions to the carrier to submit a request to the Agency for the release of those goods under paragraph 32(2)(b) of the Act; and

  • (e) no federal or provincial Act or regulation requires that a permit, licence or similar document be provided to the Agency before any of the specified goods are released.

• (3) Despite subsection (1), the carrier is not required to give the information set out in Part 3 of Schedule 2 for a shipment if

  • (a) it consists of goods that the carrier will transport as or on behalf of a courier and those goods will be released under subsection 32(4) of the Act before the accounting required under subsection 32(1) of the Act and the payment of duties;

  • (b) it consists of an empty cargo container that is not for sale;

  • (c) it is listed in an air bill of lading, air waybill or similar document that is issued by a carrier and that relates to the carriage of the shipment to Canada by air but it will arrive in Canada on board the highway conveyance;

  • (d) the highway conveyance that transports the shipment will travel from a place in the United States through Canada to another place in the United States and no specified good will be unloaded from the conveyance in Canada; or

  • (e) the highway conveyance that transports the shipment will travel from a place in Canada through the United States to another place in Canada and no specified good will be unloaded from the conveyance in the United States.

19 The carrier shall give the Agency the information at least one hour before the highway conveyance arrives in Canada.

Freight Forwarder

19.1 If one or more shipments for which a freight forwarder is responsible will be transported to Canada by a highway conveyance, the freight forwarder is required under subsection 12.1(1) of the Act to give the Agency, for each shipment, the information set out in Part 4 of Schedule 2.

19.2 The freight forwarder shall give the Agency the information at least one hour before the highway conveyance arrives in Canada.

Rail Mode

Carrier

• 20 (1) If specified goods will be transported to Canada by a rail conveyance, the carrier that operates the conveyance is required under subsection 12.1(1) of the Act to give the Agency

  • (a) the information set out in Part 4 of Schedule 1; and

  • (b) for each shipment for which the carrier is responsible, the information set out in Part 3 of Schedule 2.

• (2) Despite subsection (1), the carrier is not required to give the information if

  • (a) the conveyance will arrive in Canada directly from the United States or Mexico;

  • (b) every importer of the specified goods is a CSA importer;

  • (c) the carrier is a CSA carrier;

  • (d) every importer of the specified goods has given written instructions to the carrier to submit a request to the Agency for the release of those goods under paragraph 32(2)(b) of the Act; and

  • (e) no federal or provincial Act or regulation requires that a permit, licence or similar document be provided to the Agency before any of the specified goods are released.

• (3) Despite subsection (1), the carrier is not required to give the information set out in Part 3 of Schedule 2 for a shipment if

  • (a) it consists of goods that the carrier will transport as or on behalf of a courier and those goods will be released under subsection 32(4) of the Act before the accounting required under subsection 32(1) of the Act and the payment of duties;

  • (b) it consists of an empty cargo container that is not for sale;

  • (c) the rail car that carries the shipment will travel from a place in the United States through Canada to another place in the United States and no specified good will be unloaded from it in Canada; or

  • (d) the rail car that carries the shipment will travel from a place in Canada through the United States to another place in Canada and no specified good will be unloaded from it in the United States.

21 The carrier shall give the Agency the information at least two hours before the rail conveyance arrives in Canada.

Freight Forwarder

21.1 If one or more shipments for which a freight forwarder is responsible will be transported to Canada by a rail conveyance, the freight forwarder is required under subsection 12.1(1) of the Act to give the Agency, for each shipment, the information set out in Part 4 of Schedule 2.

21.2 The freight forwarder shall give the Agency the information at least two hours before the rail conveyance arrives in Canada.

Information Required — Other Circumstances

• 22 (1) If a marine pleasure craft will arrive in Canada with no specified goods on board and the person in charge of the marine pleasure craft is authorized to present themselves in the alternative manner described in paragraph 11(e) of the Presentation of Persons (2003) Regulations, that person is required under subsection 12.1(1) of the Act to give the Agency the time and place at which the marine pleasure craft is scheduled to land following arrival in Canada and a description of all of the goods carried on board, including their value and quantity.

• (2) The person in charge of the marine pleasure craft shall give the information by telephone to an officer at a designated customs office at least 30 minutes but no more than four hours before the marine pleasure craft arrives in Canada.

• (3) The person in charge of the marine pleasure craft shall, before it arrives in Canada, notify an officer at a designated customs office by telephone of any change to the information given unless there are emergency circumstances, in which case they shall notify an officer at a designated customs office of the change, and explain the circumstances, by telephone when the marine pleasure craft arrives in Canada.

• 23 (1) If a corporate aircraft or private aircraft will arrive in Canada with no specified goods on board and the person in charge of the aircraft is authorized to present themselves in an alternative manner described in paragraph 11(b) or (c) of the Presentation of Persons (2003) Regulations, that person is required under subsection 12.1(1) of the Act to give the Agency the time and place at which the aircraft is scheduled to land following arrival in Canada and a description of all of the goods carried on board, including their value and quantity.

• (2) The person in charge of the aircraft shall give the information by telephone to an officer at a designated customs office at least two but no more than 48 hours before the aircraft arrives in Canada.

• (3) The person in charge of the aircraft shall, before it arrives in Canada, notify an officer at a designated customs office by telephone of any change to the information given unless there are emergency circumstances, in which case they shall notify an officer at a designated customs office of the change, and explain the circumstances, by telephone when the aircraft arrives in Canada.

• 24 (1) If a highway conveyance that is ordinarily used to transport specified goods to or from Canada will arrive in Canada with no specified goods on board, the carrier that operates the conveyance is required under subsection 12.1(1) of the Act to give the Agency the information set out in Part 3 of Schedule 1.

• (2) Despite subsection (1), the carrier is not required to give the information if

  • (a) the conveyance is a tractor that is not towing a trailer; or

  • (b) the carrier is a CSA carrier and the person in charge of the conveyance is a commercial driver who holds an authorization under section 6.2 or 6.21 of the Presentation of Persons (2003) Regulations.

• (3) The carrier shall give the information at least one hour before the highway conveyance arrives in Canada.

• 25 (1) If a rail conveyance that is ordinarily used to transport specified goods to or from Canada will arrive in Canada with no specified goods on board and either with no rail car or with all of its rail cars empty, the carrier that operates the conveyance is required under subsection 12.1(1) of the Act to give the Agency the information set out in Part 4 of Schedule 1.

• (2) The carrier shall give the information at least two hours before the rail conveyance arrives in Canada.

• 26 (1) If a rail conveyance that is ordinarily used to transport specified goods to or from Canada will arrive in Canada, a crew member on board the conveyance who will have goods in their actual possession or that form part of their baggage on arrival in Canada is required under subsection 12.1(1) of the Act to give the Agency the time and place at which the conveyance is scheduled to arrive in Canada.

• (2) The crew member shall give the information by radio or telephone to the chief officer of customs at the place at which the rail conveyance is scheduled to arrive in Canada at least two hours before it arrives.

• 27 (1) If a vessel, aircraft or rail conveyance is or will be used to transport 30 or more persons to Canada other than on a regular schedule or predetermined charter schedule, the carrier that operates the conveyance is required under subsection 12.1(1) of the Act to give the Agency the following information:

  • (a) in the case of a vessel, the time and place at which it is scheduled to land following arrival in Canada;

  • (b) in the case of an aircraft, the time and place at which it is scheduled to land following arrival in Canada; and

  • (c) in the case of a rail conveyance, the time and place at which it is scheduled to arrive in Canada.

• (2) Despite paragraphs (1)(a) and (b), the carrier is not required to give the information when the person in charge of the conveyance is required to give it in the circumstances set out in subsection 22(1) or 23(1).

• (3) The carrier shall give the information in writing to the chief officer of customs at the place referred to in paragraph (1)(a), (b) or (c), as the case may be, at least 72 hours before the conveyance arrives in Canada.

General Provision Regarding Time for Giving Information Before Arrival

28 For greater certainty, nothing in any of sections 13 to 27 permits a person to give information to the Agency under subsection 12.1(1) of the Act on or after the arrival of the conveyance in Canada.

Manner of Giving Information Before Arrival

29 A person that is required to give information to the Agency under subsection 12.1(1) of the Act in the circumstances set out in section 13, 15.2, 16, 17.1, 18, 19.1, 20, 21.1, 24 or 25 shall give the Agency the information by electronic means in accordance with the technical requirements, specifications and procedures that are set out in the Electronic Commerce Client Requirements Document.

Corrections

30 A person that gives information to the Agency under subsection 12.1(1) of the Act in the circumstances set out in section 13, 15.2, 16, 17.1, 18, 19.1, 20, 21.1, 24 or 25 shall, if they become aware that the information is inaccurate or incomplete, notify the Agency without delay by electronic means of a change to that information.

Carrier Code

31 The requirements and conditions that are to be met before the Minister may issue a carrier code are the following:

• (a) if the application is for a carrier code that would be held by the applicant as a carrier in connection with a mode of conveyance,

  • (i) the applicant does not already hold a carrier code as a carrier in connection with that mode of conveyance,

  • (ii) if a carrier code previously held by the applicant as a carrier in connection with that mode of conveyance was cancelled, the matter that gave rise to the cancellation has been corrected, and

  • (iii) the applicant expects to operate at least one conveyance of that mode that would ordinarily be used to transport specified goods to or from Canada; and

• (b) if the application is for a carrier code that would be held by the applicant as a freight forwarder,

  • (i) the applicant does not already hold a carrier code as a freight forwarder,

  • (ii) if a carrier code previously held by the applicant as a freight forwarder was cancelled, the matter that gave rise to the cancellation has been corrected, and

  • (iii) the applicant expects to cause specified goods to be transported to Canada.

32 A person that holds a carrier code shall notify the Agency without delay of

• (a) a change to the information that is given in the application for the carrier code;

• (b) a merger or amalgamation with another person that holds a carrier code; or

• (c) the cessation of a business activity to which the carrier code relates.

• 33 (1) The circumstances in which the Minister may suspend a carrier code held by a person are the following:

  • (a) the person contravenes

    • (i) a provision of a federal Act or regulation if the provision relates to the importation or exportation of goods,

    • (ii) the Immigration and Refugee Protection Act or a regulation made under it, or

    • (iii) the Proceeds of Crime (Money Laundering) and Terrorist Financing Act or a regulation made under it;

  • (b) the person fails to pay an amount that is payable under the Act; or

  • (c) the person provided false or misleading information in the application for the carrier code.

• (2) The Minister shall notify the person that holds the carrier code without delay and in writing of the suspension of the carrier code, the period during which the suspension applies and the reasons for the suspension.

• (3) The person may make representations to the Minister within the period of suspension as to why the carrier code should be reinstated.

• (4) The Minister may reinstate a carrier code that is suspended under subsection 12.1(5) of the Act only if the matter that gave rise to the suspension has been corrected during the period of suspension.

• 34 (1) The circumstances in which the Minister may cancel a carrier code held by a person are the following:

  • (a) the matter that gave rise to a suspension has not been corrected within the period of suspension;

  • (b) the person has ceased all business activities to which the carrier code relates;

  • (c) the person holds more than one carrier code as a carrier in connection with a particular mode of conveyance;

  • (d) the person holds more than one carrier code as a freight forwarder;

  • (e) the carrier code was issued before the coming into force of subsection 12.1(4) of the Act and the person holds it in a capacity other than that of a carrier or a freight forwarder, such as an agent or a person in charge of a conveyance; or

  • (f) the person requests the cancellation.

• (2) Before cancelling a carrier code, the Minister shall send written notice of the proposed cancellation and the reasons for it to the last known address of the person that holds the carrier code and, unless the carrier code is being cancelled in the circumstances set out in paragraph (1)(e) or (f), shall give the person the opportunity to make representations in writing as to why the carrier code should not be cancelled.

• (3) The cancellation of a carrier code is not effective until the earlier of

  • (a) 30 days after the day on which the person that holds the carrier code receives the notice, and

  • (b) 45 days after the day on which the notice is sent.

35 The following persons are exempted from holding a valid carrier code:

• (a) a person in charge of a marine pleasure craft in the circumstances set out either in subsection 22(1) or in subsection 17(1) of the Presentation of Persons (2003) Regulations;

• (b) a person in charge of a corporate aircraft or private aircraft in the circumstances set out either in subsection 23(1) or in subsection 15(1) of the Presentation of Persons (2003) Regulations;

• (c) a crew member of a rail conveyance that is ordinarily used to transport specified goods to or from Canada in the circumstances set out in subsection 26(1);

• (d) a carrier that operates a vessel, aircraft or rail conveyance in the circumstances set out in subsection 27(1); and

• (e) a person in charge of a non-commercial passenger conveyance in the circumstances set out in subsection 4(1) of the Presentation of Persons (2003) Regulations.

Liability for Duties on Goods Reported

36 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.