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

 [Repealed, SOR/98-186, s. 1]

 Subsections 147.1(3) to (13) of the Act do not apply to mail where the goods imported as mail are

  • (a) goods not charged with duties;

  • (b) goods in respect of which all the duties are remitted;

  • (c) goods classified under tariff item No. 9816.00.00 in the List of Tariff Provisions; or

  • (d) commercial goods that have an estimated value for duty exceeding $2,500.

  • SOR/92-410, s. 4;
  • SOR/96-150, s. 8;
  • SOR/98-53, s. 7;
  • SOR/2014-271, s. 5.

 The Canada Post Corporation shall pay, by cash or certified cheque, the duties required under subsection 147.1(6) of the Act, to be paid in respect of goods imported as mail not later than the last business day of the month following the month in which the release period ended.

  • SOR/92-410, s. 4.

Release of and Interim Accounting for Commercial Goods

 Subject to sections 7, 12 and 14, commercial goods may be released under subsection 32(2)(a) of the Act prior to the accounting required under subsection 32(1) of the Act and may, pursuant to section 33 of the Act, be so released prior to the payment of the duties thereon on condition that

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

  • (b) the importer or owner of the commercial goods makes the interim accounting referred to in subsection 32(2)(a) of the Act.

  • SOR/88-515, s. 6;
  • SOR/93-555, s. 1;
  • SOR/97-112, ss. 2, 7(T);
  • SOR/2005-383, s. 13.

Final Accounting and Payment of Duties for Commercial Goods After Interim Accounting (No CSA Authorization)

 Sections 10 and 10.1 do not apply to a CSA importer.

  • SOR/2005-383, s. 6.

 Where commercial goods are released under paragraph 32(2)(a) of the Act in accordance with section 9, the person required by the Act to account for the goods shall do so in the manner described in paragraph 32(1)(a) of the Act,

  • (a) in the case of goods that have an estimated value for duty exceeding $2,500, within five business days after their release; and

  • (b) in the case of goods that have an estimated value for duty not exceeding $2,500, not later than the 24th day of the month following the month of their release.

  • SOR/88-515, ss. 7, 11;
  • SOR/91-83, s. 2;
  • SOR/94-570, s. 1;
  • SOR/96-150, s. 9;
  • SOR/97-112, ss. 3, 7(T);
  • SOR/2005-210, s. 3;
  • SOR/2005-383, ss. 7, 13;
  • SOR/2006-152, s. 5;
  • SOR/2014-271, s. 6.

 Where commercial goods are released under section 33 of the Act in accordance with section 9, the person required to pay duties on those goods shall do so no later than the last business day of the month in which the billing period ends.

  • SOR/91-83, s. 2;
  • SOR/91-280, s. 1;
  • SOR/92-129, s. 2;
  • SOR/93-555, s. 2;
  • SOR/97-112, ss. 4, 7(T);
  • SOR/2005-383, s. 8;
  • SOR/2006-152, s. 5.

Release of Eligible Goods Under Paragraph 32(2)(b) of the Act

[SOR/2006-152, s. 6]

 Eligible goods may be released under paragraph 32(2)(b) of the Act prior to the accounting required under paragraph 32(1)(a) of the Act and may be released under subsection 33(1) of the Act prior to the payment of the duties required under paragraph 32(1)(b) of the Act on condition that

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

  • (b) the carrier that transports those goods is a CSA carrier;

  • (c) when reporting the goods, the operator of the conveyance provides in bar-coded format the CSA carrier’s carrier code as assigned by the Agency and the CSA importer’s business number; and

  • (d) in the case of eligible goods transported into Canada by a commercial highway conveyance as defined in section 1 of the Presentation of Persons (2003) Regulations, the driver of the conveyance holds an authorization under those Regulations.

  • SOR/2005-383, s. 9;
  • SOR/2006-152, s. 7.

Final Accounting and Payment of Duties for Commercial Goods Under Subsection 32(2) of the Act (CSA Importer)

  •  (1) Every CSA importer shall choose one of the following periods for the purposes of accounting for commercial goods that have been released under subsection 32(2) of the Act:

    • (a) the period beginning on the first day of a month and ending on the last day of the month; or

    • (b) the period beginning on the 19th day of a month and ending on the 18th day of the following month.

  • (2) A CSA importer who chooses the period set out in paragraph (1)(a) shall account for goods released in that period by the 18th day of the month following the month in which the goods were released.

  • (3) A CSA importer who chooses the period set out in paragraph (1)(b) shall account for goods released in that period by the last business day of the month in which that period ends.

  • (4) After a CSA importer accounts for goods using a period set out in paragraph (1)(a) or (b), the CSA importer shall use the same period to account for any other commercial goods that are released under subsection 32(2) of the Act.

  • SOR/2005-383, s. 9.

 Despite section 10.3, a CSA importer may account for commercial goods that have an estimated value for duty not exceeding $2,500 by the 24th day of the month following the month in which those goods were released under subsection 32(2) of the Act.

  • SOR/2006-152, s. 8;
  • SOR/2014-271, s. 7.
  •  (1) The duties on commercial goods imported by a CSA importer and that are released under subsection 32(2) of the Act are payable

    • (a) in the case of goods released during the first day to the 18th day of a month, no later than the last business day of that month; and

    • (b) in the case of goods released during the 19th day to the last day of a month, no later than the last business day of the following month.

  • (2) Every CSA importer shall include in the importer’s first payment of duties after receiving the CSA authorization the duties payable on commercial goods that have been released under paragraph 32(2)(a) of the Act but not accounted or paid for prior to the issue of the CSA authorization.

  • SOR/2005-383, s. 9;
  • SOR/2006-152, s. 9.

CSA Authorizations

  •  (1) Subject to subsection (4), the Minister shall issue a customs self-assessment authorization to an importer or carrier who

    • (a) applies to the Minister in the prescribed form;

    • (b) in the case of an importer, submits the information described in Schedule 2 and meets the requirements of subsection (2); and

    • (c) in the case of a carrier, submits the information described in Schedule 3 and meets the requirements of subsection (3).

  • (2) For the purposes of paragraph (1)(b), an importer shall meet the following requirements:

    • (a) if the importer is an individual, the importer ordinarily resides in Canada or the United States or, if the importer is a partnership, the importer has at least one partner who is an individual who ordinarily resides in Canada or the United States;

    • (b) if the importer is a corporation, the importer has its head office in Canada or the United States or operates a branch office in Canada or the United States;

    • (c) the importer is of good character;

    • (d) the importer is solvent;

    • (e) the importer has imported commercial goods into Canada at least once prior to the 90 days before the day on which the application was received;

    • (f) the importer gives security in accordance with section 11;

    • (g) the importer’s books, records and business processes have the internal controls necessary to permit the Agency to determine if the importer is in compliance with the Act and its Regulations; and

    • (h) the importer is able to electronically transmit to the Agency, in accordance with the technical requirements, specifications and procedures for electronic data interchange that are set out in the Electronic Commerce Client Requirements Document, the information that is submitted when accounting for goods released under subsection 32(2) of the Act and any adjustments to that information.

    • (i) [Repealed, SOR/2006-152, s. 10]

  • (3) For the purposes of paragraph (1)(c), a carrier shall meet the following requirements:

    • (a) if the carrier is an individual, the carrier ordinarily resides in Canada or the United States or, if the carrier is a partnership, the carrier has at least one partner who is an individual who ordinarily resides in Canada or the United States;

    • (b) if the carrier is a corporation, the carrier has its head office in Canada or the United States or operates a branch office in Canada or the United States;

    • (c) the carrier is of good character;

    • (d) the carrier is solvent;

    • (e) the carrier has transported commercial goods to or from Canada at least once prior to the 90 days before the day on which the application was received;

    • (f) the carrier gives security in accordance with the Transportation of Goods Regulations; and

    • (g) the carrier’s books, records and business processes have the internal controls necessary to permit the Agency to determine if the carrier is in compliance with the Act and its Regulations.

    • (h) [Repealed, SOR/2006-152, s. 10]

  • (4) The Minister shall refuse to issue a CSA authorization if the applicant provides false or misleading information.

  • SOR/2005-383, s. 9;
  • SOR/2006-152, s. 10;
  • SOR/2011-208, s. 5(F);
  • SOR/2013-116, s. 1.
 
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