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

Release of and Interim Accounting for Commercial Goods where Information is Deficient

  •  (1) Subject to subsection (2), where the importer or owner of commercial goods cannot account for the goods in the manner described in paragraph 32(1)(a) of the Act for the reason only that the prescribed information is not available to that importer or owner, the 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 the importer or owner of the goods

    • (a) makes the interim accounting required under subsection 32(2)(a) of the Act and provides, at the time of the interim accounting, information and evidence sufficient to enable an officer to determine provisionally the tariff classification and estimate the value for duty of the goods; and

    • (b) deposits with an officer, at the customs office where the release is requested, an amount determined by the Minister.

  • (2) The conditions set out in paragraphs (1)(a) and (b) do not apply where

    • (a) in the case of used goods or goods unconditionally free of duties, a determination of the tariff classification and an appraisal of the value for duty of the goods is made by an officer pursuant to subsection 58(1) of the Act; or

    • (b) an interim accounting in respect of the goods is made pursuant to section 14.

  • SOR/88-515, ss. 8(F), 12(F);
  • SOR/96-150, s. 10;
  • SOR/2005-383, s. 13.

 Where commercial goods are released under subsection 32(2)(a) of the Act in accordance with section 12, the person who made the interim accounting shall account for the goods in the manner described in paragraph 32(1)(a) of the Act and pay any duties thereon within 90 days after the day on which the interim accounting was made.

  • SOR/2005-383, s. 13;
  • SOR/2006-152, s. 15(F).

Release of Plans, Drawings, Blueprints, Machinery and Equipment

[SOR/2006-152, s. 16]
  •  (1) Subject to subsection (2), the following goods may be released under subsection 32(2) 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 duties required under paragraph 32(1)(b) of the Act:

    • (a) plans, drawings and blueprints imported for use in a construction project in Canada;

    • (b) machinery and equipment imported for use in a thing being installed in Canada, where the value for duty thereof cannot readily be appraised;

    • (c) military equipment imported by the Department of National Defence; and

    • (d) material, components and parts imported by the Department of National Defence for use in the repair, maintenance, modification and testing of the equipment referred to in paragraph (c).

  • (2) No goods referred to in subsection (1) may be released under subsection 32(2) or 33(1) of the Act unless the importer or owner of the goods

    • (a) in the case of goods to be released under paragraph 32(2)(b) of the Act, provides, before the goods are authorized for delivery, information and evidence sufficient to enable an officer to determine the tariff classification and estimate the value for duty of the goods;

    • (a.1) in any other case, makes the interim accounting required under paragraph 32(2)(a) of the Act and provides, at the time of the interim accounting, information and evidence sufficient to enable an officer to determine the tariff classification and estimate the value for duty of the goods;

    • (b) deposits security in the form of cash or a certified cheque in an amount determined by the Minister with an officer at a customs office designated for that purpose by the Minister under section 5 of the Act or, in the case of a CSA importer, into the account of the Receiver General at an institution referred to in section 3.5 of the Act in accordance with section 10.9; and

    • (c) undertakes to notify an officer at a customs office designated for that purpose by the Minister under section 5 of the Act, forthwith in writing, of

      • (i) the termination date of the construction project, in the case of goods referred to in paragraph (1)(a),

      • (ii) the termination date of the installation of the thing, in the case of goods referred to in paragraph (1)(b), or

      • (iii) the date the last shipment is received, in the case of goods referred to in paragraph (1)(c) or (d) that are part of a series of shipments.

  • SOR/88-515, ss. 9(F), 11;
  • SOR/96-150, s. 11;
  • SOR/2005-210, s. 4;
  • SOR/2005-383, s. 13;
  • SOR/2006-152, ss. 17, 22.

 Where goods referred to in subsection 14(1) are released under subsection 32(2) of the Act, the goods shall be accounted for under subsection 32(3) of the Act within 12 months after the applicable date referred to in subparagraph 14(2)(c)(i), (ii) or (iii), and the duties on those goods shall be paid, in the case of goods imported by a CSA importer, on the last business day of the month in which the goods are accounted for and, in all other cases, at the time of the accounting.

  • SOR/88-515, s. 10;
  • SOR/2005-383, s. 13;
  • SOR/2006-152, s. 18.

 [Repealed, SOR/97-112, ss. 5, 7(T)]

PART II[repealed, Sor/2006-152, s. 19]

 [Repealed, SOR/2006-152, s. 19]

 
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