GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Accounting for Imported Goods and Payment of Duties Regulations — 10.3
10.3 (1) Every CSA importer shall choose one of the following periods for the purposes of accounting for commercial goods that have been released under subsection 32(2) of the Act: (a) the period beginning on the first day of a month and ending on the last day of the month; or (b) the period beginning on the 18th day of a month and ending on the 17th day of the following month. (2) A CSA importer who chooses the period set out in paragraph (1)(a) must account for goods released in that period and pay the duties on those goods by the 10th weekday after the 17th day of the month following the month in which the goods are released. (3) A CSA importer who chooses the period set out in paragraph (1)(b) must account for goods released in that period and pay the duties on those goods by the 10th weekday after the end of that period. (4) After a CSA importer accounts for goods using a period set out in paragraph (1)(a) or (b), the CSA importer shall use the same period to account for any other commercial goods that are released under subsection 32(2) of the Act. SOR/2005-383, s. 9 SOR/2024-41, s. 21
Accounting for Imported Goods and Payment of Duties Regulations — 10.31
10.31 Despite section 10.3, a CSA importer may account for commercial goods that have an estimated value for duty not exceeding $3,300 by the 24th day of the month following the month in which those goods were released under subsection 32(2) of the Act. SOR/2006-152, s. 8; SOR/2014-271, s. 7 SOR/2024-199, s. 1
Accounting for Imported Goods and Payment of Duties Regulations — 10.4
10.4 (1) [Repealed, SOR/2024-41, s. 22] (2) Every CSA importer shall include in the importer’s first payment of duties after receiving the CSA authorization the duties payable on commercial goods that have been released under paragraph 32(2)(a) of the Act but not accounted or paid for prior to the issue of the CSA authorization. SOR/2005-383, s. 9; SOR/2006-152, s. 9 SOR/2024-41, s. 22
Accounting for Imported Goods and Payment of Duties Regulations — 10.7
10.7 (1) If the Minister decides to refuse to issue a CSA authorization or to suspend or cancel a CSA authorization, the Minister shall (a) give a written notice to the applicant or the CSA importer or CSA carrier, as the case may be, that sets out the reasons for the decision; and (b) give an opportunity to the applicant or the CSA importer or CSA carrier, as the case may be, to make written submissions concerning the decision. (2) The suspension or cancellation of a CSA authorization is not effective until the earlier of (a) the day on which the notice referred to in paragraph (1)(a) is received, and (b) the 15th day after the day on which that notice is sent by mail or courier. SOR/2005-383, s. 9; SOR/2011-208, s. 7
Accounting for Imported Goods and Payment of Duties Regulations — 10.71
10.71 The Minister shall, on application, reinstate a suspended CSA authorization if the matter giving rise to the suspension has been corrected. SOR/2006-152, s. 12
Accounting for Imported Goods and Payment of Duties Regulations — 10.8
10.8 (1) Every CSA importer must, in respect of changes to the information provided in accordance with paragraph 10.5(1)(b), notify the Minister in writing at least 30 days before they occur. (2) Despite subsection (1), every CSA importer shall immediately notify the Minister of any of the following changes: (a) Despite subsection (1), every CSA importer must immediately notify the Minister in writing of any of the following changes: (b) changes to the ownership or organizational structure of the importer; (c) the sale of all or part of the importer’s business; and (d) the importer is no longer able to electronically transmit to the Agency the information that is submitted when accounting for goods released under subsection 32(2) of the Act and any adjustments to that information. SOR/2005-383, s. 9; SOR/2006-152, s. 12; SOR/2011-208, s. 8 SOR/2024-41, s. 23
Accounting for Imported Goods and Payment of Duties Regulations — 10.81
10.81 (1) Every CSA carrier shall, in respect of changes to the information provided under paragraph 10.5(1)(c), notify the Minister at least 30 days before they occur. (2) Despite subsection (1), every CSA carrier shall immediately notify the Minister of any of the following changes: (a) changes to the carrier’s name or corporate name, as the case may be, residence or business address, as the case may be, solvency or security referred to in paragraph 10.5(3)(f); (b) changes to the ownership or organizational structure of the carrier; and (c) the sale of all or part of the carrier’s business. SOR/2006-152, s. 12; SOR/2011-208, s. 9
Accounting for Imported Goods and Payment of Duties Regulations — 10.82
10.82 Every CSA carrier shall, as soon as the circumstances permit, provide the Minister with a description of any commercial goods that (a) the carrier transported into Canada; (b) were not released but were authorized for delivery to a place under subsection 19(1) or paragraph 32(2)(b) of the Act; and (c) were not delivered to that place within 40 days after the authorization was given. SOR/2006-152, s. 12
Accounting for Imported Goods and Payment of Duties Regulations — 11
11 The security required under paragraphs 7.2(b), 7.3(b), 9(a) and 10.5(2)(f) must be given in accordance with the requirements of the Financial Security (Electronic Means) Regulations and in an amount determined by the Minister. SOR/91-274, part II; SOR/92-128, s. 1; SOR/92-410, s. 5; SOR/93-555, s. 3; SOR/95-419, s. 5; SOR/97-129, s. 1; SOR/2001-197, s. 3; SOR/2005-202, s. 1; SOR/2005-210, s. 4; SOR/2005-383, s. 10; SOR/2006-152, s. 14 SOR/2024-41, s. 25
Accounting for Imported Goods and Payment of Duties Regulations — 12
12 (1) Subject to subsection (2), where the importer or owner of commercial goods cannot account for the goods in the manner described in paragraph 32(1)(a) of the Act for the reason only that the prescribed information is not available to that importer or owner, the goods may be released under subsection 32(2)(a) of the Act prior to the accounting required under subsection 32(1) of the Act and may, pursuant to section 33 of the Act, be so released prior to the payment of the duties thereon on condition that the importer or owner of the goods (a) makes the interim accounting required under subsection 32(2)(a) of the Act and provides, at the time of the interim accounting, information and evidence sufficient to enable an officer to determine provisionally the tariff classification and estimate the value for duty of the goods; and (b) gives security in accordance with the requirements of the Financial Security (Electronic Means) Regulations and in an amount determined by the Minister. (2) The conditions set out in paragraphs (1)(a) and (b) do not apply where (a) in the case of used goods or goods unconditionally free of duties, a determination of the tariff classification and an appraisal of the value for duty of the goods is made by an officer pursuant to subsection 58(1) of the Act; or (b) an interim accounting in respect of the goods is made pursuant to section 14. SOR/88-515, ss. 8(F), 12(F); SOR/96-150, s. 10; SOR/2005-383, s. 13 SOR/2024-41, s. 26
Accounting for Imported Goods and Payment of Duties Regulations — 13
13 If commercial goods are released under paragraph 32(2)(a) of the Act in accordance with section 12, the person who made the interim accounting must account for the goods in the manner described in paragraph 32(1)(a) of the Act and pay any duties on the goods by the 10th weekday after the 17th day of the month following the month that includes the earlier of (a) the day on which the goods are accounted for; and (b) the last day on which the goods are required to be accounted for. SOR/2005-383, s. 13; SOR/2006-152, s. 15(F) SOR/2024-41, s. 27
Accounting for Imported Goods and Payment of Duties Regulations — 14
14 (1) Subject to subsection (2), the following goods may be released under subsection 32(2) of the Act prior to the accounting required under paragraph 32(1)(a) of the Act and may be released under subsection 33(1) of the Act prior to the payment of duties required under paragraph 32(1)(b) of the Act: (a) plans, drawings and blueprints imported for use in a construction project in Canada; (b) machinery and equipment imported for use in a thing being installed in Canada, where the value for duty thereof cannot readily be appraised; (c) military equipment imported by the Department of National Defence; and (d) material, components and parts imported by the Department of National Defence for use in the repair, maintenance, modification and testing of the equipment referred to in paragraph (c). (2) No goods referred to in subsection (1) may be released under subsection 32(2) or 33(1) of the Act unless the importer or owner of the goods (a) in the case of goods to be released under paragraph 32(2)(b) of the Act, provides, before the goods are authorized for delivery, information and evidence sufficient to enable an officer to determine the tariff classification and estimate the value for duty of the goods; (a.1) in any other case, makes the interim accounting required under paragraph 32(2)(a) of the Act and provides, at the time of the interim accounting, information and evidence sufficient to enable an officer to determine the tariff classification and estimate the value for duty of the goods; (b) gives security in accordance with the requirements of the Financial Security (Electronic Means) Regulations and in an amount determined by the Minister; and (c) undertakes to notify the Minister as soon as feasible in writing of (i) the termination date of the construction project, in the case of goods referred to in paragraph (1)(a), (ii) the termination date of the installation of the thing, in the case of goods referred to in paragraph (1)(b), or (iii) the date the last shipment is received, in the case of goods referred to in paragraph (1)(c) or (d) that are part of a series of shipments. SOR/88-515, ss. 9(F), 11; SOR/96-150, s. 11; SOR/2005-210, s. 4; SOR/2005-383, s. 13; SOR/2006-152, ss. 17, 22 SOR/2024-41, s. 28
Accounting for Imported Goods and Payment of Duties Regulations — 15
15 If goods referred to in subsection 14(1) are released under subsection 32(2) of the Act, the goods must be accounted for under subsection 32(3) of the Act within 12 months after the applicable date referred to in subparagraph 14(2)(c)(i), (ii) or (iii), and the duties on those goods must be paid, in the case of goods imported by a CSA importer, no later than the 10th weekday after the 17th day of the month following the month in which goods are accounted for and, in all other cases, at the time of accounting. SOR/88-515, s. 10; SOR/2005-383, s. 13; SOR/2006-152, s. 18 SOR/2024-41, s. 29
Transportation of Goods Regulations — *
Whereas, pursuant to subsection 164(3) of the Customs Act * , a copy of proposed Regulations respecting the transportation of goods , substantially in the form annexed hereto, was published in the Canada Gazette Part I, on March 15, 1986 and a reasonable opportunity was thereby afforded to interested persons to make representations to the Minister of National Revenue with respect thereto; * S.C. 1986, c. 1
Transportation of Goods Regulations — Transportation of Goods Regulations
Therefore, Her Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to sections 20 and 22, paragraph 164(1)(i) and section 166 of the Customs Act * , is pleased hereby to make the annexed Regulations respecting the transportation of goods , effective on the day that sections 20 and 22, paragraph 164(1)(i) and section 166 of the Customs Act * come into force.
Transportation of Goods Regulations — 2
2 In these Regulations, Act means the Customs Act ; ( Loi ) chief officer of customs , with respect to an area or place, means the manager of the customs office or customs offices that serve that area or place. ( agent en chef des douanes ) commercial goods [Repealed, SOR/2006-156, s. 1] CSA carrier has the same meaning as in section 2 of the Accounting for Imported Goods and Payment of Duties Regulations . ( transporteur PAD ) eligible goods has the same meaning as in section 2 of the Accounting for Imported Goods and Payment of Duties Regulations . ( marchandises admissibles ) SOR/2005-389, s. 1; SOR/2006-156, s. 1
Transportation of Goods Regulations — Transportation of Goods Regulations
chief officer of customs , with respect to an area or place, means the manager of the customs office or customs offices that serve that area or place. ( agent en chef des douanes )
Transportation of Goods Regulations — Transportation of Goods Regulations
commercial goods [Repealed, SOR/2006-156, s. 1]
Transportation of Goods Regulations — Transportation of Goods Regulations
CSA carrier has the same meaning as in section 2 of the Accounting for Imported Goods and Payment of Duties Regulations . ( transporteur PAD )
Transportation of Goods Regulations — Transportation of Goods Regulations
eligible goods has the same meaning as in section 2 of the Accounting for Imported Goods and Payment of Duties Regulations . ( marchandises admissibles )
Transportation of Goods Regulations — 3
3 (1) Subject to subsection (3), no person shall transport or cause to be transported within Canada goods that have been imported but have not been released unless (a) the person submits an application in the prescribed form for permission to transport the goods to the chief officer of customs for the area or place in which the transportation of the goods is to begin or, where the person proposes to transport such goods or cause such goods to be transported on a regular basis, to the President; (b) the person deposits the security required by subsection 6(1) with the chief officer of customs or the President, as the case may be; (c) the person receives permission to transport the goods from the chief officer of customs or the President, as the case may be; (d) the person presents a description of the goods in the prescribed form to an officer; and (e) the conveyance or container or part thereof that contains the goods is sealed with a seal issued or approved by the President except where (i) the conveyance or container or part thereof is of a nature or size that precludes the sealing thereof, (ii) the goods are live animals, or (iii) the person has been authorized by an officer to transport the goods or cause them to be transported in an unsealed conveyance or container. (2) Every person who transports or causes to be transported within Canada goods that have been imported but have not been released shall notify the consignee in the prescribed form of the arrival of the goods. (3) Subsection (1) does not apply to the transportation of goods within Canada prior to the time the goods are required to be reported under section 12 of the Act and under the Reporting of Imported Goods Regulations made pursuant thereto. SOR/2006-156, s. 7
Transportation of Goods Regulations — 4
4 (1) If, as the result of an accident or other unforeseen event occurring in the course of transporting goods, (a) a seal is damaged or broken, (b) a container or conveyance is damaged or disabled and to preserve the goods they must be removed therefrom, or (c) a conveyance is damaged or disabled and can no longer be used to transport the goods, the person transporting the goods shall forthwith report the accident or event, as the case may be, to the chief officer of customs for the area or place in which the accident or event occurred or the damage, break or disablement was discovered or to the nearest detachment of the Royal Canadian Mounted Police. (2) In any case described in paragraph (1)(b) or (c), the goods being transported shall not be transferred to another conveyance or container unless (a) the person who transports the transferred goods or who causes those goods to be transported complies with the requirements of these Regulations; and (b) in the case of goods transferred from a conveyance or container that is sealed, (i) the transfer is conducted in the presence of an officer or a police officer who has been requested by the chief officer of customs to supervise the transfer, and (ii) the conveyance or container to which the goods are transferred is sealed with a seal issued or approved by the President. SOR/2006-156, s. 7
Transportation of Goods Regulations — 4.1
4.1 For the purposes of subsection 19(1.1) of the Act, the prescribed conditions under which a person may be authorized to deliver or cause goods to be delivered to the place of business of the importer, owner or consignee are as follows: (a) the goods have been reported under section 12 of the Act; (b) the goods are eligible goods; and (c) the prescribed conditions set out in section 10.2 of the Accounting for Imported Goods and Payment of Duties Regulations relating to the release of eligible goods under paragraph 32(2)(b) of the Act have been met. SOR/2005-389, s. 2; SOR/2006-156, ss. 2, 6
Transportation of Goods Regulations — 5
5 The prescribed time for proving any of the events described in paragraphs 20(2)(a) to (e) or 20(2.1)(a) to (e) of the Act is 70 days from the earlier of (a) the day on which the goods were reported, and (b) the day that the goods were required to be reported under section 12 of the Act. SOR/2006-156, s. 4
Transportation of Goods Regulations — 6
6 (1) Every person who transports or causes to be transported within Canada goods that have been imported but have not been released shall give security to secure his compliance with the requirements of the Act and the regulations respecting the transportation of the goods. (2) The security must be given in accordance with the requirements of the Financial Security (Electronic Means) Regulations . (3) Subject to subsection (4), the security referred to in subsection (1) shall be in an amount equal to the greater of (a) the duties payable in respect of the goods; and (b) $1,000. (4) Where goods are to be transported or caused to be transported by a person on a regular basis, the security referred to in subsection (1) shall be in an amount that is determined by the Minister, but in no case shall the amount of security be less than $5,000. (5) The Minister may, at any time where the Minister considers it necessary, require a person who transports or causes to be transported goods within Canada to increase the amount of security given under subsection (1) to an amount sufficient to ensure the payment of any duties payable in respect of those goods. SOR/88-495, s. 1; SOR/91-274; SOR/2001-197, s. 4 SOR/2024-41, s. 34
Customs Sufferance Warehouses Regulations — Customs Sufferance Warehouses Regulations
Whereas, pursuant to subsection 164(3) of the Customs Act * , a copy of proposed Regulations respecting customs sufferance warehouses , substantially in the form annexed hereto, was published in the Canada Gazette Part I on April 26, 1986 and a reasonable opportunity was thereby afforded to interested persons to make representations to the Minister of National Revenue with respect hereto;
Customs Sufferance Warehouses Regulations — *
Therefore, Her Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to section 30, subsection 37(1), paragraphs 164(1)(i) and (j) and section 166 of the Customs Act * , is pleased hereby to make the annexed Regulations respecting customs sufferance warehouses , effective the day that section 30, subsection 37(1), paragraphs 164(1)(i) and (j) and section 166 of the Customs Act * come into force. * S.C. 1986, c. 1
Customs Sufferance Warehouses Regulations — 2
2 In these Regulations, Act means the Customs Act ; ( Loi ) applicant means a person who applies for a licence; ( demandeur ) carrier means a person who, pursuant to the Transportation of Goods Regulations , is authorized to transport goods or to cause goods to be transported; ( transitaire ) chief officer of customs , with respect to a sufferance warehouse or a proposed sufferance warehouse, means the manager of the customs office or customs offices that serve the area in which the sufferance warehouse is located or is proposed to be located; ( agent en chef des douanes ) Department [Repealed, SOR/2005-211, s. 1] excise warehouse licensee has the same meaning as in section 2 of the Excise Act, 2001 ; ( exploitant agréé d’entrepôt d’accise ) firearm has the same meaning as in section 2 of the Criminal Code ; ( arme à feu ) licence means a licence to operate a place as a sufferance warehouse; ( agrément ) licensee means a person to whom a licence has been issued. ( exploitant ) prohibited ammunition has the same meaning as in subsection 84(1) of the Criminal Code ; ( munitions prohibées ) prohibited device has the same meaning as in subsection 84(1) of the Criminal Code ; ( dispositif prohibé ) prohibited weapon has the same meaning as in subsection 84(1) of the Criminal Code ; ( arme prohibée ) restricted weapon has the same meaning as in subsection 84(1) of the Criminal Code ; ( arme à autorisation restreinte ) special container has the same meaning as in section 2 of the Excise Act, 2001 ; ( contenant spécial ) SOR/96-152, s. 1; SOR/2005-211, s. 1
Customs Sufferance Warehouses Regulations — Customs Sufferance Warehouses Regulations
applicant means a person who applies for a licence; ( demandeur )
Customs Sufferance Warehouses Regulations — Customs Sufferance Warehouses Regulations
carrier means a person who, pursuant to the Transportation of Goods Regulations , is authorized to transport goods or to cause goods to be transported; ( transitaire )
Customs Sufferance Warehouses Regulations — Customs Sufferance Warehouses Regulations
chief officer of customs , with respect to a sufferance warehouse or a proposed sufferance warehouse, means the manager of the customs office or customs offices that serve the area in which the sufferance warehouse is located or is proposed to be located; ( agent en chef des douanes )
Customs Sufferance Warehouses Regulations — Customs Sufferance Warehouses Regulations
Department [Repealed, SOR/2005-211, s. 1]
Customs Sufferance Warehouses Regulations — Customs Sufferance Warehouses Regulations
excise warehouse licensee has the same meaning as in section 2 of the Excise Act, 2001 ; ( exploitant agréé d’entrepôt d’accise )
Customs Sufferance Warehouses Regulations — Customs Sufferance Warehouses Regulations
firearm has the same meaning as in section 2 of the Criminal Code ; ( arme à feu )
Customs Sufferance Warehouses Regulations — Customs Sufferance Warehouses Regulations
licence means a licence to operate a place as a sufferance warehouse; ( agrément )
Customs Sufferance Warehouses Regulations — Customs Sufferance Warehouses Regulations
licensee means a person to whom a licence has been issued. ( exploitant )
Customs Sufferance Warehouses Regulations — Customs Sufferance Warehouses Regulations
prohibited ammunition has the same meaning as in subsection 84(1) of the Criminal Code ; ( munitions prohibées )
Customs Sufferance Warehouses Regulations — Customs Sufferance Warehouses Regulations
prohibited device has the same meaning as in subsection 84(1) of the Criminal Code ; ( dispositif prohibé )
Customs Sufferance Warehouses Regulations — Customs Sufferance Warehouses Regulations
prohibited weapon has the same meaning as in subsection 84(1) of the Criminal Code ; ( arme prohibée )
Customs Sufferance Warehouses Regulations — Customs Sufferance Warehouses Regulations
restricted weapon has the same meaning as in subsection 84(1) of the Criminal Code ; ( arme à autorisation restreinte )
Customs Sufferance Warehouses Regulations — Customs Sufferance Warehouses Regulations
special container has the same meaning as in section 2 of the Excise Act, 2001 ; ( contenant spécial )