Reporting of Imported Goods Regulations

6 Goods transported by an air transportation company that is authorized to transport the goods within Canada under the Transportation of Goods Regulations may be reported at the customs office for the airport of destination shown on the air waybill, on condition that the air transportation company

• (a) keeps records on all imported goods that are transported by it into Canada sufficient to enable an officer to verify that the goods were reported and that all duties payable thereon were paid or, if the duties were not paid, to verify that the goods were destroyed, lost, received, exported or released as set out in paragraph 18(2)(a), (c), (d), (e) or (f) of the Act, as the case may be;

• (b) keeps records on all goods that are reported by it but that are not imported sufficient to enable an officer to verify that the goods were lost or destroyed or did not leave the place outside Canada from which they were to have been exported as set out in paragraph 18(2)(a) or (b) of the Act, as the case may be; and

• (c) where an officer so requests, makes the records referred to in paragraphs (a) and (b) available to the officer for inspection.