Accounting for Imported Goods and Payment of Duties Regulations (SOR/86-1062)

Regulations are current to 2017-11-20 and last amended on 2014-11-21. Previous Versions

Accounting for Imported Goods and Payment of Duties Regulations

SOR/86-1062

CUSTOMS ACT

Registration 1986-11-06

Regulations Respecting the Accounting for Imported Goods and the Payment of Duties

P.C. 1986-2482 1986-11-06

Whereas, pursuant to subsection 164(3) of the Customs ActFootnote *, a copy of the proposed Regulations respecting the accounting for imported goods and the payment of duties, substantially in the form annexed hereto, was published in the Canada Gazette Part I on March 29, 1986 and a reasonable opportunity was thereby afforded to interested persons to make representations to the Minister of National Revenue with respect thereto;

Therefore, Her Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to sections 32, 33, 35, 88, 89 and 92, paragraphs 164(1)(d), (i) and (j) and section 166 of the Customs ActFootnote *, is pleased hereby to make the annexed Regulations respecting the accounting for imported goods and the payment of duties, effective on the coming into force of sections 32, 33, 35, 88, 89 and 92, paragraphs 164(1)(d), (i) and (j) and section 166 of the Customs ActFootnote *.

Short Title

 These Regulations may be cited as the Accounting for Imported Goods and Payment of Duties Regulations.

Interpretation

 In these Regulations,

Act

Act means the Customs Act; (Loi)

A.T.A. Carnet

A.T.A. Carnet[Repealed, SOR/2001-197, s. 2]

automotive production goods

automotive production goods[Repealed, SOR/2006-152, s. 1]

automotive service goods

automotive service goods[Repealed, SOR/2006-152, s. 1]

billing period

billing period, in respect of commercial goods, means the period that begins on the 25th day of a month and ends on the 24th day of the following month and that includes the earlier of

  • (a) the day on which the commercial goods are accounted for, and

  • (b) the last day on which the commercial goods are required to be accounted for; (période de facturation)

business day

business day means a day other than Saturday or a holiday; (jour ouvrable)

business number

business number means the business number assigned by the Agency to an importer or carrier; (numéro d’entreprise)

CADEX

CADEX[Repealed, SOR/96-150, s. 1]

casual goods

casual goods means goods imported into Canada other than commercial goods; (marchandises occasionnelles)

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

courier

courier means a commercial carrier that is engaged in scheduled international transportation of shipments of goods other than goods imported as mail; (messager)

CSA authorization

CSA authorization means a customs self-assessment authorization issued under section 10.5; (autorisation PAD)

CSA carrier

CSA carrier means a carrier that holds a CSA authorization; (transporteur PAD)

CSA importer

CSA importer means an importer that holds a CSA authorization; (importateur PAD)

customs invoice

customs invoice means a customs invoice in the prescribed form; (facture douanière)

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 means commercial goods that have been shipped directly from the United States or Mexico and for which there is no requirement under any Act of Parliament or of the legislature of a province or any regulation made under such an Act that a permit, licence or other similar document be provided to the Agency before the goods are released; (marchandises admissibles)

intoxicating liquor

intoxicating liquor[Repealed, SOR/2005-210, s. 1]

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)

participants’ requirements document

participants’ requirements document[Repealed, SOR/2006-152, s. 1]

release period

release period, in respect of the release of goods imported as mail, means the period beginning on the first day of the month in which the goods are released and ending on the last day of that month; (période de dédouanement)

specified commercial vehicle

specified commercial vehicle[Repealed, SOR/2006-152, s. 1]

vehicle

vehicle[Repealed, SOR/2006-152, s. 1]

vessel

vessel means any of the goods described in Chapter 89 of the Customs Tariff. (bateau)

  • SOR/88-515, ss. 1, 12(F);
  • SOR/91-83, s. 1;
  • SOR/92-129, s. 1;
  • SOR/92-409, s. 1;
  • SOR/92-410, s. 1;
  • SOR/95-419, s. 1;
  • SOR/96-150, s. 1;
  • SOR/97-112, ss. 1, 7(T);
  • SOR/98-53, s. 5;
  • SOR/2001-197, s. 2;
  • SOR/2005-210, s. 1;
  • SOR/2005-383, s. 1;
  • SOR/2006-152, s. 1;
  • SOR/2011-208, s. 2.

PART I[Repealed, SOR/2006-152, s. 2]

General Manner of Accounting

  •  (1) Except as otherwise provided for in the Act or these Regulations, every person required by subsection 32(1), (3) or (5) of the Act to account for goods, or by subsection 32(2)(a) of the Act to make an interim accounting in respect of goods, shall do so

    • (a) in writing at the customs office from which the goods were released or are to be released;

    • (a.1) [Repealed, SOR/2006-152, s. 3]

    • (b) orally either by telephone or by other means of telecommunication at a customs office designated for that purpose by the Minister under section 5 of the Act, in the case of a person who holds an authorization to present themselves in an alternative manner under paragraph 11(b), (c) or ( e) of the Presentation of Persons (2003) Regulations; or

    • (c) 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) Every CSA importer shall account, under subsection 32(3) of the Act, for goods that have been released under subsection 32(2) of the Act 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.

  • SOR/88-515, s. 2;
  • SOR/96-150, s. 2;
  • SOR/2005-383, ss. 2, 13;
  • SOR/2006-152, s. 3.
  •  (1) Every person who accounts for goods under subsection 32(1), (3) or (5) of the Act or who makes an interim accounting in respect of goods under subsection 32(2)(a) of the Act shall provide, at the time of accounting and before the goods are released, if the goods have not been released before that time, every certificate, licence, permit or other document and any information that is required to be provided under the Act or these Regulations or under any other Act of Parliament or regulations made pursuant thereto that prohibits, controls or regulates the importation of goods.

  • (2) Subsection (1) does not apply to a CSA importer in respect of goods released under paragraph 32(2)(b) of the Act.

  • SOR/2005-383, ss. 3, 13.

General Requirements Respecting the Accounting for and Payment of Duties on Casual Goods

[SOR/88-515, s. 3]
  •  (1) Every person who accounts for casual goods under subsection 32(1), (3) or (5) of the Act shall provide, at the time of accounting and before the goods are released, if the goods have not been released before that time, a commercial invoice, current price list, bill of sale or other similar document that describes the goods and contains information sufficient to enable an officer to determine the tariff classification and appraise the value for duty of the goods.

  • (2) Subsection (1) does not apply to a person who accounts for casual goods orally under paragraph 3(1)(b).

  • SOR/2005-383, s. 4;
  • SOR/2006-152, s. 4.
  •  (1) Subject to subsection (2) and sections 7 and 8, casual goods may be released prior to the payment of duties thereon, if the importer or owner of the goods provides, as conditional payment of an amount equal to the amount of these duties

    • (a) a remittance by credit card in respect of which the importer or owner of the goods is the cardholder or authorized user, where the issuer of the credit card has entered into an agreement with the Government of Canada establishing the conditions of its acceptance and use; or

    • (b) a traveller’s cheque, a money order or a certified cheque.

  • (2) Where casual goods are released prior to the unconditional payment of duties thereon, the person who accounted for the goods shall pay the duties thereon within five days after their release.

  • SOR/88-515, s. 4.
 
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