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

General Requirements Respecting the Accounting for Commercial Goods

  •  (1) Every person who accounts for commercial 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) in the case of goods that have an estimated value for duty exceeding $2,500,

      • (i) a completed customs invoice,

      • (ii) the commercial invoice, where the invoice contains the same information as would a completed customs invoice, or

      • (iii) the commercial invoice and a partially completed customs invoice, where together they contain the same information as would a completed customs invoice; and

    • (b) in the case of goods that have an estimated value for duty not exceeding $2,500, a commercial invoice, current price list, bill of sale or other similar document that describes the goods, denotes the number of units being imported 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 CSA importer in respect of goods released under paragraph 32(2)(b) of the Act.

  • SOR/90-615, s. 1;
  • SOR/96-150, s. 3;
  • SOR/2005-383, s. 5;
  • SOR/2014-271, s. 1.

Release Without Accounting

[SOR/92-410, s. 2]
  •  (1) Subject to subsection (3), the following goods may be released without any requirement of accounting under section 32 of the Act if the goods are not charged with duties and may be reported orally under paragraphs 5(1)(a) to (d) of the Reporting of Imported Goods Regulations:

    • (a) goods, other than vessels, classified under tariff item No. 9801.00.10 or 9803.00.00 in the List of Tariff Provisions;

    • (b) commercial conveyances manufactured in Canada that are classified under tariff item No. 9813.00.00 in the List of Tariff Provisions;

    • (c) commercial conveyances previously accounted for in Canada under the Customs Act that are classified under tariff item No. 9814.00.00 in the List of Tariff Provisions;

    • (d) goods classified under tariff item No. 9816.00.00 in the List of Tariff Provisions, if the goods are not imported as mail; and

    • (e) goods eligible for temporary importation classified under tariff item No. 9993.00.00 in the List of Tariff Provisions.

    • (f) [Repealed, SOR/95-409, s. 3]

    • (g) [Repealed, SOR/98-53, s. 6]

  • (2) Subject to subsection (3), the following goods may be released without any requirement of accounting under section 32 of the Act if the goods are not charged with duties:

    • (a) vessels classified under tariff item No. 9801.00.20 or 9803.00.00 in the List of Tariff Provisions; and

    • (b) goods classified under tariff item No. 9813.00.00 or 9814.00.00 in the List of Tariff Provisions that form part of the baggage of a person arriving in Canada, whether or not the person and the baggage are carried on board the same conveyance.

    • (c) [Repealed, SOR/98-53, s. 6]

  • (2.1) Subject to subsection (3), the following goods may be released without any requirement of accounting under section 32 of the Act:

    • (a) goods to which the Postal Imports Remission Order or the Courier Imports Remission Order applies;

    • (b) goods imported as mail and classified under tariff item No. 9816.00.00 in the List of Tariff Provisions;

    • (c) goods classified under tariff item No. 9804.10.00, 9804.20.00 or 9804.40.00 in the List of Tariff Provisions, if the goods are reported orally under paragraphs 5(1)(a) to (d) of the Reporting of Imported Goods Regulations; and

    • (d) goods that have an estimated value for duty not exceeding $2,500, if

      • (i) the goods are not charged with duties other than the tax imposed under Part IX of the Excise Tax Act,

      • (ii) the goods are goods to which section 7.1 of Schedule VII to the Excise Tax Act applies, and

      • (iii) the supplier of the goods is registered in accordance with Subdivision d of Division V of Part IX of the Excise Tax Act.

  • (3) Goods may be released in accordance with subsection (1), (2) or (2.1) on condition that the importer or owner of the goods provides, prior to the release of the goods, every certificate, licence, permit or other document and any information that is required to be provided under any Act of Parliament that prohibits, controls or regulates the importation of goods or a regulation made pursuant to such an Act.

  • (4) [Repealed, SOR/2011-208, s. 3]

  • SOR/88-515, s. 5;
  • SOR/92-410, s. 3;
  • SOR/95-409, s. 3;
  • SOR/95-419, s. 2;
  • SOR/96-150, s. 4;
  • SOR/98-53, s. 6;
  • SOR/2005-176, s. 1;
  • SOR/2011-208, s. 3;
  • SOR/2014-271, s. 2.

Release of Goods Imported by Courier Prior to Accounting and Prior to Payment of Duties

 Notwithstanding sections 5 and 5.1 and subject to sections 7, 7.2 and 7.3, goods imported by courier may be released under subsection 32(4) of the Act prior to the accounting required under subsection 32(1) of the Act and prior to the payment of the duties required under subsection 32(5) of the Act on condition that

  • (a) the goods

    • (i) have an estimated value for duty not exceeding $2,500,

    • (ii) are not prohibited, controlled or regulated by an Act of Parliament that prohibits, controls or regulates the importation of goods or a regulation made pursuant to such an Act, and

    • (iii) are released at a customs office designated for that purpose by the Minister under section 5 of the Act; and

  • (b) the courier is a bonded carrier.

  • SOR/95-419, s. 3;
  • SOR/96-150, s. 5;
  • SOR/2005-210, s. 4;
  • SOR/2006-152, s. 22;
  • SOR/2014-271, s. 3.

 Commercial goods imported by courier may be released pursuant to subsection 32(4) of the Act prior to the accounting required under subsection 32(1) of the Act and prior to the payment of duties required under paragraph 32(5)(b) of the Act on condition that

  • (a) the courier has a written undertaking from the importer or the importer’s agent stating that the commercial goods will be accounted for and that the duties thereon will be paid within the prescribed time;

  • (b) the importer or owner of the commercial goods has given security in accordance with section 11;

  • (c) the courier has, within the 30 days preceding the release of the commercial goods and within the two business days after the date of the report made pursuant to paragraph 12(3)(b) of the Act, provided the importer or the importer’s agent with a copy of that report and any documentation accompanying the shipment of the commercial goods; and

  • (d) upon request of the Minister, Commissioner or a Director General of the Agency, the courier presents evidence indicating that the courier meets the conditions set out in paragraph 7.1(b) and paragraphs (a) and (c).

  • SOR/95-419, s. 3;
  • SOR/2005-210, s. 2.

 Casual goods imported by courier may be released pursuant to subsection 32(4) of the Act prior to the accounting required under subsection 32(1) of the Act and prior to the payment of duties required under paragraph 32(5)(a) of the Act on condition that

  • SOR/95-419, s. 3.

 When goods have been released in accordance with sections 7.1 to 7.3, the person required by subsection 32(5) of the Act to account for the goods shall do so no later than the 24th day of the month following the month in which the goods are released.

  • SOR/95-419, s. 3;
  • SOR/2011-208, s. 4.

 Where goods have been accounted for in accordance with section 7.4, the person required by subsection 32(5) of the Act to pay the duties thereon shall do so no later than the last business day of the month following the month in which the goods are released.

  • SOR/95-419, s. 3.

Release of Goods Imported as Mail

 Goods imported as mail may be released under subsection 32(4) of the Act prior to the accounting required under subsection 32(5) of the Act and prior to the payment of duties thereon and without the giving of security pursuant to section 35 of the Act, except where the goods

  • (a) are commercial goods that have an estimated value for duty exceeding $2,500; or

  • (b) are prohibited, controlled or regulated by an Act of Parliament that prohibits, controls or regulates the importation of goods or a regulation made pursuant to such an Act.

  • SOR/92-410, s. 4;
  • SOR/96-150, s. 6;
  • SOR/2014-271, s. 4.
 
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