Imported Goods Records Regulations

Version of section 3 from 2015-04-01 to 2020-10-05:


 In addition to the records referred to in section 2, a person who imports or causes to be imported commercial goods that have been released free of duty or at a reduced rate of duty because of their intended use or because they were intended to be used by a specific person shall keep, for the same period of time referred to in that section,

  • (a) a certificate or other record signed by the user of the commercial goods that shows the user’s name, address and occupation and indicates the actual use made of the commercial goods;

  • (a.1) in the case where the commercial goods have been released free of duty under tariff item No. 9948.00.00 in the List of Tariff Provisions set out in the schedule to the Customs Tariff, an attestation signed by the person who imports the goods or causes them to be imported indicating the person’s name, address and occupation and the intended use of the commercial goods, sufficient to confirm that the goods fall within the description of goods corresponding to that tariff item; or

  • (b) in the case where the commercial goods have been diverted to a use other than that on the basis of which they were released free of duty or at a reduced rate of duty or have been sold or otherwise disposed of to a person not entitled to have the commercial goods so released, records that contain information sufficient to confirm that the full applicable duties have been paid.

  • SOR/89-67, s. 2(F)
  • SOR/93-554, s. 2
  • SOR/2015-82, s. 1
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