Persons Authorized to Account for Casual Goods Regulations (SOR/95-418)

Short Title

1 These Regulations may be cited as the Persons Authorized to Account for Casual Goods Regulations.

Interpretation

2 In these Regulations,

Act

Act means the Customs Act; (Loi)

authorized person

authorized person means a person who has obtained an authorization pursuant to subsection 3(3); (personne autorisée)

casual goods

casual goods means any goods imported into Canada other than goods imported for sale or for any commercial, industrial, occupational, institutional or other like use; (marchandises occasionnelles)

courier

courier means a commercial carrier that is engaged in scheduled international transportation of shipments of goods other than goods imported as mail; (messager)

designated officer

designated officer means the Deputy Minister or a Director General of the Department of National Revenue. (agent désigné)

Authorization of Couriers

• 3 (1) A courier is authorized to account for casual goods released in accordance with subsection 32(4) of the Act in lieu of the importer or owner thereof on condition that

  • (a) the courier is a bonded carrier;

  • (b) the courier has given the security required under paragraph 7.3(b) of the Accounting for Imported Goods and Payment of Duties Regulations; and

  • (c) the courier has obtained an authorization pursuant to subsection (3).

• (2) Any courier, except a courier that has had an authorization revoked pursuant to paragraph 4(b) or section 5 within the previous 12 months, may make a written application to the Minister or a designated officer for the issuance of an authorization to account for casual goods and shall include the following information with the application:

  • (a) evidence that the courier is a bonded carrier; and

  • (b) an undertaking given by the courier to the Minister or the designated officer that the courier will give the security required under paragraph 7.3(b) of the Accounting for Imported Goods and Payment of Duties Regulations.

• (3) The Minister or a designated officer shall, after reviewing an application made under subsection (2), issue to the courier an authorization to account for casual goods released in accordance with subsection 32(4) of the Act in lieu of the importer or owner thereof.

Revocation of Authorization

4 The Minister or a designated officer shall revoke an authorization issued under subsection 3(3) where the authorized person

• (a) requests in writing that the authorization be revoked; or

• (b) is bankrupt.

5 Subject to section 6, the Minister or a designated officer may revoke an authorization issued under subsection 3(3) where the authorized person

• (a) has made a misrepresentation in an application made under subsection 3(2);

• (b) has contravened the provisions of an Act of Parliament, or any regulation made pursuant thereto, that prohibits, controls or regulates the importation or exportation of goods; or

• (c) has made a misrepresentation as an authorized person in business dealings with an importer, an importer's agent, Her Majesty or servants of Her Majesty.

• 6 (1) The Minister or a designated officer shall, before revoking an authorization under section 5, give to the authorized person 90 days notice of the proposed revocation and provide the authorized person with all relevant information concerning the grounds on which the proposed revocation of the authorization is based.

• (2) The authorized person may, within 90 days after the day on which the notice referred to in subsection (1) is given, make representations to the Minister or a designated officer regarding why the authorization should not be revoked.

Records

7 Every authorized person shall, in accordance with subsection 40(3) of the Act, in respect of casual goods, keep, for a period of six years following the importation of the casual goods, all records that relate to

• (a) the origin, importation and value of the casual goods;

• (b) in the case of casual goods that have not been delivered to the importer or owner,

  • (i) the destruction of the casual goods, or

  • (ii) the exportation of the casual goods; and

• (c) any application made by the authorized person for an advance ruling under subsection 43.1(1) of the Act in respect of the casual goods.

8 The records referred to in section 7 may be kept on microfilm by means of any photographic or microphotographic process that is in accordance with National Standard of Canada CAN2-72.11-79, Microfilm as Documentary Evidence, published by the Canadian General Standards Board in August 1979, as amended from time to time.

9 The records referred to in section 7 may be kept on machine-sensible data media if the media can be related back to the supporting source documents and are supported by a system capable of producing accessible and readable copy.

Notification of Changes

10 Every authorized person shall, within two weeks after the change, notify in writing the Minister or a designated officer of any change in

• (a) the address of that authorized person's business office;

• (b) that authorized person's legal or business name; or

• (c) the ownership of the business.

Coming into Force

• 11 (1) Sections 1 to 6, section 7 except for paragraph (c) thereof and sections 8 and 10 come into force on April 5, 1993.

• (2) Paragraph 7(c) and section 9 come into force on January 1, 1994.