Reporting of Imported Goods Regulations

7 (1) Goods in the actual possession of a person arriving in Canada aboard a commercial passenger conveyance who has as their destination a place outside Canada, and any goods being carried on board the same conveyance and forming part of their baggage, do not have to be reported, on condition that

• (a) the person does not disembark, and the goods are not removed, from the conveyance in Canada other than to transfer or to be transferred under customs control directly to another commercial passenger conveyance for departure to a place outside Canada or directly to a sterile transit area or designated holding area; and

• (b) if the person transfers and the goods are transferred under customs control directly to a sterile transit area or designated holding area, the person does not leave that area and the goods are not removed from it other than to board or to be loaded on board a commercial passenger conveyance for departure to a place outside Canada.

(2) Goods in the actual possession of a person arriving in Canada aboard a commercial passenger conveyance who has as their destination another place in Canada at which there is a designated customs office, and any goods being carried on board the same conveyance and forming part of their baggage, may be reported at that designated customs office on condition that

• (a) the person does not disembark, and the goods are not removed, from the conveyance at the place of arrival in Canada other than to transfer or to be transferred under customs control directly to another commercial passenger conveyance for departure to that other place in Canada or directly to a designated holding area; and

• (b) if the person transfers and the goods are transferred under customs control directly to a designated holding area, the person does not leave that area and the goods are not removed from it other than to board or to be loaded on board a commercial passenger conveyance for departure to that other place in Canada.

(3) In paragraphs (1)(a) and (b), sterile transit area has the same meaning as in section 2 of the Immigration and Refugee Protection Regulations.