Reporting of Imported Goods Regulations (SOR/86-873)

• 34 (1) The circumstances in which the Minister may cancel a carrier code held by a person are the following:

  • (a) the matter that gave rise to a suspension has not been corrected within the period of suspension;

  • (b) the person has ceased all business activities to which the carrier code relates;

  • (c) the person holds more than one carrier code as a carrier in connection with a particular mode of conveyance;

  • (d) the person holds more than one carrier code as a freight forwarder;

  • (e) the carrier code was issued before the coming into force of subsection 12.1(4) of the Act and the person holds it in a capacity other than that of a carrier or a freight forwarder, such as an agent or a person in charge of a conveyance; or

  • (f) the person requests the cancellation.

• (2) Before cancelling a carrier code, the Minister shall send written notice of the proposed cancellation and the reasons for it to the last known address of the person that holds the carrier code and, unless the carrier code is being cancelled in the circumstances set out in paragraph (1)(e) or (f), shall give the person the opportunity to make representations in writing as to why the carrier code should not be cancelled.

• (3) The cancellation of a carrier code is not effective until the earlier of

  • (a) 30 days after the day on which the person that holds the carrier code receives the notice, and

  • (b) 45 days after the day on which the notice is sent.

35 The following persons are exempted from holding a valid carrier code:

• (a) a person in charge of a marine pleasure craft in the circumstances set out either in subsection 22(1) or in subsection 17(1) of the Presentation of Persons (2003) Regulations;

• (b) a person in charge of a corporate aircraft or private aircraft in the circumstances set out either in subsection 23(1) or in subsection 15(1) of the Presentation of Persons (2003) Regulations;

• (c) a crew member of a rail conveyance that is ordinarily used to transport specified goods to or from Canada in the circumstances set out in subsection 26(1);

• (d) a carrier that operates a vessel, aircraft or rail conveyance in the circumstances set out in subsection 27(1); and

• (e) a person in charge of a non-commercial passenger conveyance in the circumstances set out in subsection 4(1) of the Presentation of Persons (2003) Regulations.

Liability for Duties on Goods Reported

36 For the purposes of subsection 18(2) of the Act, proof that duties have been paid or of any of the events described in paragraphs (a) to (f) thereof shall be given in writing to an officer within 70 days after the date on which the duties are claimed to have been paid or the events are claimed to have happened.