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Imported Goods Records Regulations (SOR/86-1011)

Regulations are current to 2020-07-28 and last amended on 2015-04-01. Previous Versions

General (continued)

 The records referred to in sections 2 to 3.1 may be kept electronically or on machine-sensible data media if the electronic file or media can be related back to the source documents and is supported by a system capable of producing accessible and readable copy.

  • SOR/93-554, s. 3
  • SOR/96-31, s. 3
  • SOR/2005-384, s. 5

Enforcement

 Where a person, other than a person referred to in section 3.1, has not kept records in accordance with these Regulations, preferential tariff treatment under NAFTA, preferential tariff treatment under CCFTA or preferential tariff treatment under CCRFTA, as the case may be, may be denied or withdrawn in respect of the commercial goods that are the subject of those records.

  • SOR/93-554, s. 3
  • SOR/97-329, s. 1
  • SOR/2004-125, s. 1

 Where a person, other than a person referred to in section 3.1, who is required to produce records in accordance with subsection 43(1) of the Act fails to do so, preferential tariff treatment under NAFTA, preferential tariff treatment under CCFTA or preferential tariff treatment under CCRFTA, as the case may be, may be denied or withdrawn in respect of the commercial goods that are the subject of those records.

  • SOR/93-554, s. 3
  • SOR/97-329, s. 1
  • SOR/2004-125, s. 1
 
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