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

  •  (1) The Minister may suspend the CSA authorization of a CSA importer or CSA carrier if

    • (a) in the case of an importer, the importer no longer meets the requirements set out in paragraph 10.5(2)(f), (g) or (h);

    • (b) in the case of a carrier, the carrier no longer meets the requirements set out in paragraph 10.5(3)(f) or (g);

    • (c) the importer or carrier, as the case may be, fails to maintain its security;

    • (d) the importer or carrier, as the case may be, fails to advise the Minister of any change in the information referred to in paragraph 10.5(1)(b) or (c) as required by section 10.8 or 10.81, as the case may be;

    • (e) the importer or carrier, as the case may be, becomes insolvent;

    • (f) in the case of an importer, the importer has imported goods that were released under paragraph 32(2)(b) of the Act that were not eligible goods or that were transported by carriers that did not hold a CSA authorization;

    • (g) in the case of a carrier, the carrier has transported goods into Canada that were released under paragraph 32(2)(b) of the Act that

      • (i) were not eligible goods,

      • (ii) were transported into Canada by a commercial highway conveyance as defined in section 1 of the Presentation of Persons (2003) Regulations operated by a driver who did not hold an authorization under those Regulations, or

      • (iii) were delivered somewhere other than the place of business of the CSA importer, owner or consignee to which delivery was authorized;

    • (h) in the case of a carrier, the carrier fails to comply with section 10.82; or

    • (i) the importer or carrier, as the case may be, has been convicted of an offence under the Act or its regulations.

  • (2) The Minister may cancel the CSA authorization of a CSA importer or CSA carrier if

    • (a) the authorization has been obtained on the basis of false or misleading information;

    • (b) in the case of an importer, the importer no longer meets the requirements set out in paragraph 10.5(2)(a), (b) or (c);

    • (c) in the case of a carrier, the carrier no longer meets the requirements set out in paragraph 10.5(3)(a), (b) or (c);

    • (d) the importer or carrier, as the case may be, so requests; or

    • (e) in the case of a CSA authorization that has been suspended, the importer or carrier, as the case may be, has not corrected the matter that gave rise to the suspension within 30 days after the suspension has taken effect or, if a longer period has been allowed under subsection (3), within that period.

  • (2.1) In deciding whether to suspend or cancel the CSA authorization of a CSA importer or CSA carrier, the Minister is to consider

    • (a) the severity of the breach and whether or not it was rectified soon after it was discovered;

    • (b) the economic impact of the suspension or the cancellation; and

    • (c) the security and safety of Canadians.

  • (3) If it is not possible for an importer or carrier to correct the matter that gave rise to the suspension within 30 days after the suspension has taken effect, the Minister, on an application made within those 30 days, shall allow a longer period to correct the matter.

  • SOR/2005-383, s. 9;
  • SOR/2006-152, s. 11;
  • SOR/2011-208, s. 6.
  •  (1) If the Minister decides to refuse to issue a CSA authorization or to suspend or cancel a CSA authorization, the Minister shall

    • (a) give a written notice to the applicant or the CSA importer or CSA carrier, as the case may be, that sets out the reasons for the decision; and

    • (b) give an opportunity to the applicant or the CSA importer or CSA carrier, as the case may be, to make written submissions concerning the decision.

  • (2) The suspension or cancellation of a CSA authorization is not effective until the earlier of

    • (a) the day on which the notice referred to in paragraph (1)(a) is received, and

    • (b) the 15th day after the day on which that notice is sent by mail or courier.

  • SOR/2005-383, s. 9;
  • SOR/2011-208, s. 7.

 The Minister shall, on application, reinstate a suspended CSA authorization if the matter giving rise to the suspension has been corrected.

  • SOR/2006-152, s. 12.
  •  (1) Every CSA importer shall, in respect of changes to the information provided under paragraph 10.5(1)(b), notify the Minister at least 30 days before they occur.

  • (2) Despite subsection (1), every CSA importer shall immediately notify the Minister of any of the following changes:

    • (a) changes to the importer’s name or corporate name, as the case may be, residence or business address, as the case may be, solvency or security referred to in paragraph 10.5(2)(f);

    • (b) changes to the ownership or organizational structure of the importer;

    • (c) the sale of all or part of the importer’s business; and

    • (d) the importer is no longer able to electronically transmit to the Agency the information that is submitted when accounting for goods released under subsection 32(2) of the Act and any adjustments to that information.

  • SOR/2005-383, s. 9;
  • SOR/2006-152, s. 12;
  • SOR/2011-208, s. 8.
  •  (1) Every CSA carrier shall, in respect of changes to the information provided under paragraph 10.5(1)(c), notify the Minister at least 30 days before they occur.

  • (2) Despite subsection (1), every CSA carrier shall immediately notify the Minister of any of the following changes:

    • (a) changes to the carrier’s name or corporate name, as the case may be, residence or business address, as the case may be, solvency or security referred to in paragraph 10.5(3)(f);

    • (b) changes to the ownership or organizational structure of the carrier; and

    • (c) the sale of all or part of the carrier’s business.

  • SOR/2006-152, s. 12;
  • SOR/2011-208, s. 9.

 Every CSA carrier shall, as soon as the circumstances permit, provide the Minister with a description of any commercial goods that

  • (a) the carrier transported into Canada;

  • (b) were not released but were authorized for delivery to a place under subsection 19(1) or paragraph 32(2)(b) of the Act; and

  • (c) were not delivered to that place within 40 days after the authorization was given.

  • SOR/2006-152, s. 12.

Manner of Making Payment

 For the purposes of section 3.5 of the Act, the prescribed manner for making a payment to the account of the Receiver General by a CSA importer is as follows:

  • (a) by cash, cheque or money order;

  • (b) by electronic transfer; or

  • (c) by a combination of the manners described in paragraphs (a) and (b).

  • SOR/2005-383, s. 9;
  • SOR/2006-152, s. 13.

Security for Release of Goods

[SOR/95-419, s. 4]
  •  (1) The security required under paragraphs 7.2(b), 7.3(b), 9(a) and 10.5(2)(f) shall be in the form of

    • (a) cash;

    • (b) a certified cheque;

    • (c) a transferable bond issued by the Government of Canada;

    • (d) a bond issued by

      • (i) a company that is registered and holds a certificate of registry to carry on the fidelity or surety class of insurance business and that is approved by the President of the Treasury Board as a company whose bonds may be accepted by the Government of Canada,

      • (ii) a member of the Canadian Payments Association referred to in section 4 of the Canadian Payments Association Act,

      • (iii) a corporation that accepts deposits insured by the Canada Deposit Insurance Corporation or the Régie de l’assurance-dépôts du Québec to the maximum amounts permitted by the statutes under which those institutions were established,

      • (iv) a credit union as defined in subsection 137(6) of the Income Tax Act, or

      • (v) a corporation that accepts deposits from the public, if repayment of the deposits is guaranteed by Her Majesty in right of a province; or

    • (e) subject to subsection (3), where the goods are commercial goods on which the duties payable are less than the amount that the Minister determines, 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 the acceptance and use of that credit card.

  • (2) Subject to subsection (3), the security required under paragraphs 7.2(b) and 9(a) shall be

    • (a) in an amount determined by the Minister; and

    • (b) deposited with an officer at the customs office where the goods are to be released.

  • (3) Where a person intends to request the release of goods on a continuing basis, a general security of an amount that is determined by the Minister shall be deposited with

    • (a) the chief officer of customs, where the person intends to request the release of goods from one customs office only;

    • (b) each chief officer of customs, where the person intends to request the release of goods from more than one customs office; or

    • (c) the Commissioner, where the person intends to request the release of goods from more than one customs office and does not deposit a general security with each applicable chief officer of customs.

  • (4) The security required under paragraphs 7.3(b) and 10.5(2)(f) shall be

    • (a) in an amount determined by the Minister; and

    • (b) deposited with the Commissioner.

  • SOR/91-274, part II;
  • SOR/92-128, s. 1;
  • SOR/92-410, s. 5;
  • SOR/93-555, s. 3;
  • SOR/95-419, s. 5;
  • SOR/97-129, s. 1;
  • SOR/2001-197, s. 3;
  • SOR/2005-202, s. 1;
  • SOR/2005-210, s. 4;
  • SOR/2005-383, s. 10;
  • SOR/2006-152, s. 14.
 
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