GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Accounting for Imported Goods and Payment of Duties Regulations — 2
2 In these Regulations, Act means the Customs Act ; ( Loi ) A.T.A. Carnet [Repealed, SOR/2001-197, s. 2] automotive production goods [Repealed, SOR/2006-152, s. 1] automotive service goods [Repealed, SOR/2006-152, s. 1] billing period [Repealed, SOR/2024-41, s. 12] business day means a day other than Saturday or a holiday; ( jour ouvrable ) business number means the unique number assigned to a person by the Minister of National Revenue; ( numéro d’entreprise ) CADEX [Repealed, SOR/96-150, s. 1] casual goods means goods imported into Canada other than commercial goods; ( marchandises occasionnelles ) chief officer of customs [Repealed, SOR/2024-41, s. 12] commercial goods means goods imported into Canada for sale or for any commercial, industrial, occupational, institutional or other like use; ( marchandises commerciales ) courier means a commercial carrier that is engaged in scheduled international transportation of shipments of goods other than goods imported as mail; ( messager ) CSA authorization means a customs self-assessment authorization issued under section 10.5; ( autorisation PAD ) CSA carrier means a carrier that holds a CSA authorization; ( transporteur PAD ) CSA importer means an importer that holds a CSA authorization; ( importateur PAD ) customs invoice means a customs invoice in the prescribed form; ( facture douanière ) Electronic Commerce Client Requirements Document means the Electronic Commerce Client Requirements Document established by the Agency, as amended from time to time; ( document sur les exigences à l’égard des clients du commerce électronique ) eligible goods means commercial goods that have been shipped directly from the United States or Mexico and for which there is no requirement under any Act of Parliament or of the legislature of a province or any regulation made under such an Act that a permit, licence or other similar document be provided to the Agency before the goods are released; ( marchandises admissibles ) intoxicating liquor [Repealed, SOR/2005-210, s. 1] List of Tariff Provisions means the List of Tariff Provisions set out in the schedule to the Customs Tariff ; ( liste des dispositions tarifaires ) participants’ requirements document [Repealed, SOR/2006-152, s. 1] release period , in respect of the release of goods imported as mail, means the period beginning on the first day of the month in which the goods are released and ending on the last day of that month; ( période de dédouanement ) specified commercial vehicle [Repealed, SOR/2006-152, s. 1] vehicle [Repealed, SOR/2006-152, s. 1] vessel means any of the goods described in Chapter 89 of the Customs Tariff ; ( bateau ) weekday means a Monday, Tuesday, Wednesday, Thursday or Friday, including any holiday that falls on one of those days. ( jour de semaine ) SOR/88-515, ss. 1, 12(F); SOR/91-83, s. 1; SOR/92-129, s. 1; SOR/92-409, s. 1; SOR/92-410, s. 1; SOR/95-419, s. 1; SOR/96-150, s. 1; SOR/97-112, ss. 1, 7(T); SOR/98-53, s. 5; SOR/2001-197, s. 2; SOR/2005-210, s. 1; SOR/2005-383, s. 1; SOR/2006-152, s. 1; SOR/2011-208, s. 2 SOR/2024-41, s. 12
Accounting for Imported Goods and Payment of Duties Regulations — Accounting for Imported Goods and Payment of Duties Regulations
A.T.A. Carnet [Repealed, SOR/2001-197, s. 2]
Accounting for Imported Goods and Payment of Duties Regulations — Accounting for Imported Goods and Payment of Duties Regulations
automotive production goods [Repealed, SOR/2006-152, s. 1]
Accounting for Imported Goods and Payment of Duties Regulations — Accounting for Imported Goods and Payment of Duties Regulations
automotive service goods [Repealed, SOR/2006-152, s. 1]
Accounting for Imported Goods and Payment of Duties Regulations — Accounting for Imported Goods and Payment of Duties Regulations
billing period [Repealed, SOR/2024-41, s. 12]
Accounting for Imported Goods and Payment of Duties Regulations — Accounting for Imported Goods and Payment of Duties Regulations
business day means a day other than Saturday or a holiday; ( jour ouvrable )
Accounting for Imported Goods and Payment of Duties Regulations — Accounting for Imported Goods and Payment of Duties Regulations
business number means the unique number assigned to a person by the Minister of National Revenue; ( numéro d’entreprise )
Accounting for Imported Goods and Payment of Duties Regulations — Accounting for Imported Goods and Payment of Duties Regulations
casual goods means goods imported into Canada other than commercial goods; ( marchandises occasionnelles )
Accounting for Imported Goods and Payment of Duties Regulations — Accounting for Imported Goods and Payment of Duties Regulations
chief officer of customs [Repealed, SOR/2024-41, s. 12]
Accounting for Imported Goods and Payment of Duties Regulations — Accounting for Imported Goods and Payment of Duties Regulations
commercial goods means goods imported into Canada for sale or for any commercial, industrial, occupational, institutional or other like use; ( marchandises commerciales )
Accounting for Imported Goods and Payment of Duties Regulations — Accounting for Imported Goods and Payment of Duties Regulations
courier means a commercial carrier that is engaged in scheduled international transportation of shipments of goods other than goods imported as mail; ( messager )
Accounting for Imported Goods and Payment of Duties Regulations — Accounting for Imported Goods and Payment of Duties Regulations
CSA authorization means a customs self-assessment authorization issued under section 10.5; ( autorisation PAD )
Accounting for Imported Goods and Payment of Duties Regulations — Accounting for Imported Goods and Payment of Duties Regulations
CSA carrier means a carrier that holds a CSA authorization; ( transporteur PAD )
Accounting for Imported Goods and Payment of Duties Regulations — Accounting for Imported Goods and Payment of Duties Regulations
CSA importer means an importer that holds a CSA authorization; ( importateur PAD )
Accounting for Imported Goods and Payment of Duties Regulations — Accounting for Imported Goods and Payment of Duties Regulations
customs invoice means a customs invoice in the prescribed form; ( facture douanière )
Accounting for Imported Goods and Payment of Duties Regulations — Accounting for Imported Goods and Payment of Duties Regulations
Electronic Commerce Client Requirements Document means the Electronic Commerce Client Requirements Document established by the Agency, as amended from time to time; ( document sur les exigences à l’égard des clients du commerce électronique )
Accounting for Imported Goods and Payment of Duties Regulations — Accounting for Imported Goods and Payment of Duties Regulations
eligible goods means commercial goods that have been shipped directly from the United States or Mexico and for which there is no requirement under any Act of Parliament or of the legislature of a province or any regulation made under such an Act that a permit, licence or other similar document be provided to the Agency before the goods are released; ( marchandises admissibles )
Accounting for Imported Goods and Payment of Duties Regulations — Accounting for Imported Goods and Payment of Duties Regulations
intoxicating liquor [Repealed, SOR/2005-210, s. 1]
Accounting for Imported Goods and Payment of Duties Regulations — Accounting for Imported Goods and Payment of Duties Regulations
List of Tariff Provisions means the List of Tariff Provisions set out in the schedule to the Customs Tariff ; ( liste des dispositions tarifaires )
Accounting for Imported Goods and Payment of Duties Regulations — Accounting for Imported Goods and Payment of Duties Regulations
participants’ requirements document [Repealed, SOR/2006-152, s. 1]
Accounting for Imported Goods and Payment of Duties Regulations — Accounting for Imported Goods and Payment of Duties Regulations
release period , in respect of the release of goods imported as mail, means the period beginning on the first day of the month in which the goods are released and ending on the last day of that month; ( période de dédouanement )
Accounting for Imported Goods and Payment of Duties Regulations — Accounting for Imported Goods and Payment of Duties Regulations
specified commercial vehicle [Repealed, SOR/2006-152, s. 1]
Accounting for Imported Goods and Payment of Duties Regulations — Accounting for Imported Goods and Payment of Duties Regulations
vessel means any of the goods described in Chapter 89 of the Customs Tariff ; ( bateau )
Accounting for Imported Goods and Payment of Duties Regulations — Accounting for Imported Goods and Payment of Duties Regulations
weekday means a Monday, Tuesday, Wednesday, Thursday or Friday, including any holiday that falls on one of those days. ( jour de semaine )
Accounting for Imported Goods and Payment of Duties Regulations — 2.1
2.1 For the purposes of subsection 32.2(3) and paragraph 33.4(1)(a) of the Act, the prescribed day is 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/2024-41, s. 13
Accounting for Imported Goods and Payment of Duties Regulations — 2.2
2.2 (1) Except as otherwise provided for in the Act or these Regulations, every person required by subsection 32(1), (3) or (5) of the Act to account for goods must do so by electronic means, in accordance with the technical requirements, specifications and procedures for electronic data interchange that are set out in the Electronic Commerce Client Requirements Document . (2) Despite subsection (1), the Minister may require that goods be accounted for by any other means that is made available or specified by the Minister for that purpose if the Minister determines that (a) the infrastructure is inadequate or incompatible with the electronic means set out in the Electronic Commerce Client Requirements Document ; (b) a natural disaster, a national crisis or any other exceptional circumstance prevents or impedes the use of the electronic means or makes using them unreliable; or (c) it is impracticable for a person, due to circumstances outside of their control, to account for goods by the electronic means. SOR/2024-41, s. 14
Accounting for Imported Goods and Payment of Duties Regulations — 3
3 (1) Except as otherwise provided for in the Act or these Regulations, every person required by paragraph 32(2)(a) of the Act to make an interim accounting in respect of goods, must do so (a) in writing at the customs office from which the goods were released or are to be released; (a.1) [Repealed, SOR/2006-152, s. 3] (b) orally either by telephone or by other means of telecommunication at a customs office designated for that purpose by the Minister under section 5 of the Act, in the case of a person who holds an authorization to present themselves in an alternative manner under paragraph 11(b), (c) or ( e) of the Presentation of Persons (2003) Regulations ; or (c) by electronic means in accordance with the technical requirements, specifications and procedures for electronic data interchange that are set out in the Electronic Commerce Client Requirements Document . (2) Every CSA importer shall account, under subsection 32(3) of the Act, for goods that have been released under subsection 32(2) of the Act by electronic means in accordance with the technical requirements, specifications and procedures for electronic data interchange that are set out in the Electronic Commerce Client Requirements Document . SOR/88-515, s. 2; SOR/96-150, s. 2; SOR/2005-383, ss. 2, 13; SOR/2006-152, s. 3 SOR/2024-41, s. 15
Accounting for Imported Goods and Payment of Duties Regulations — 4
4 (1) Every person who accounts for goods under subsection 32(1), (3) or (5) of the Act or who makes an interim accounting in respect of goods under subsection 32(2)(a) of the Act shall provide, at the time of accounting and before the goods are released, if the goods have not been released before that time, every certificate, licence, permit or other document and any information that is required to be provided under the Act or these Regulations or under any other Act of Parliament or regulations made pursuant thereto that prohibits, controls or regulates the importation of goods. (2) Subsection (1) does not apply to a CSA importer in respect of goods released under paragraph 32(2)(b) of the Act. SOR/2005-383, ss. 3, 13
Accounting for Imported Goods and Payment of Duties Regulations — 5
5 (1) Every person who accounts for casual goods under subsection 32(1), (3) or (5) of the Act shall provide, at the time of accounting and before the goods are released, if the goods have not been released before that time, a commercial invoice, current price list, bill of sale or other similar document that describes the goods and contains information sufficient to enable an officer to determine the tariff classification and appraise the value for duty of the goods. (2) [Repealed, SOR/2024-41, s. 16] SOR/2005-383, s. 4; SOR/2006-152, s. 4 SOR/2024-41, s. 16
Accounting for Imported Goods and Payment of Duties Regulations — 5.1
5.1 (1) Subject to subsection (2) and sections 7 and 8, casual goods may be released prior to the payment of duties thereon, if the importer or owner of the goods provides, as conditional payment of an amount equal to the amount of these duties (a) a remittance by credit card in respect of which the importer or owner of the goods is the cardholder or authorized user, where the issuer of the credit card has entered into an agreement with the Government of Canada establishing the conditions of its acceptance and use; or (b) a traveller’s cheque, a money order or a certified cheque. (2) Where casual goods are released prior to the unconditional payment of duties thereon, the person who accounted for the goods shall pay the duties thereon within five days after their release. SOR/88-515, s. 4
Accounting for Imported Goods and Payment of Duties Regulations — 6
6 (1) Every person who accounts for commercial goods under subsection 32(1), (3) or (5) of the Act shall provide, at the time of accounting and before the goods are released, if the goods have not been released before that time, (a) in the case of goods that have an estimated value for duty exceeding $3,300, (i) a completed customs invoice, (ii) the commercial invoice, where the invoice contains the same information as would a completed customs invoice, or (iii) the commercial invoice and a partially completed customs invoice, where together they contain the same information as would a completed customs invoice; and (b) in the case of goods that have an estimated value for duty not exceeding $3,300, a commercial invoice, current price list, bill of sale or other similar document that describes the goods, denotes the number of units being imported and contains information sufficient to enable an officer to determine the tariff classification and appraise the value for duty of the goods. (2) Subsection (1) does not apply to a CSA importer in respect of goods released under paragraph 32(2)(b) of the Act. SOR/90-615, s. 1; SOR/96-150, s. 3; SOR/2005-383, s. 5; SOR/2014-271, s. 1 SOR/2024-199, s. 1
Accounting for Imported Goods and Payment of Duties Regulations — 7.1
7.1 Notwithstanding sections 5 and 5.1 and subject to sections 7, 7.2 and 7.3, goods imported by courier may be released under subsection 32(4) of the Act prior to the accounting required under subsection 32(1) of the Act and prior to the payment of the duties required under subsection 32(5) of the Act on condition that (a) the goods (i) have an estimated value for duty not exceeding $3,300, (ii) are not prohibited, controlled or regulated by an Act of Parliament that prohibits, controls or regulates the importation of goods or a regulation made pursuant to such an Act, and (iii) are released at a customs office designated for that purpose by the Minister under section 5 of the Act; and (b) the courier is a bonded carrier. SOR/95-419, s. 3; SOR/96-150, s. 5; SOR/2005-210, s. 4; SOR/2006-152, s. 22; SOR/2014-271, s. 3 SOR/2024-199, s. 1
Accounting for Imported Goods and Payment of Duties Regulations — 7.2
7.2 Commercial goods imported by courier may be released pursuant to subsection 32(4) of the Act prior to the accounting required under subsection 32(1) of the Act and prior to the payment of duties required under paragraph 32(5)(b) of the Act on condition that (a) the courier has a written undertaking from the importer or the importer’s agent stating that the commercial goods will be accounted for and that the duties thereon will be paid within the prescribed time; (b) the importer or owner of the commercial goods has given security in accordance with section 11; (c) the courier has, within the 30 days preceding the release of the commercial goods and within the two business days after the date of the report made pursuant to paragraph 12(3)(b) of the Act, provided the importer or the importer’s agent with a copy of that report and any documentation accompanying the shipment of the commercial goods; and (d) upon request of the Minister, the courier presents evidence indicating that the courier meets the conditions set out in paragraph 7.1(b) and paragraphs (a) and (c). SOR/95-419, s. 3; SOR/2005-210, s. 2 SOR/2024-41, s. 17
Accounting for Imported Goods and Payment of Duties Regulations — 7.3
7.3 Casual goods imported by courier may be released pursuant to subsection 32(4) of the Act prior to the accounting required under subsection 32(1) of the Act and prior to the payment of duties required under paragraph 32(5)(a) of the Act on condition that (a) the courier reporting the casual goods is an authorized person within the meaning of section 2 of the Persons Authorized to Account for Casual Goods Regulations ; and (b) the courier has given security in accordance with section 11. SOR/95-419, s. 3
Accounting for Imported Goods and Payment of Duties Regulations — 7.4
7.4 When goods have been released in accordance with sections 7.1 to 7.3, the person required by subsection 32(5) of the Act to account for the goods shall do so no later than the 24th day of the month following the month in which the goods are released. SOR/95-419, s. 3; SOR/2011-208, s. 4
Accounting for Imported Goods and Payment of Duties Regulations — 7.5
7.5 If goods have been accounted for in accordance with section 7.4, the person required by subsection 32(5) of the Act to pay the duties on the goods must do so no later than the 10th weekday after the 17th day of the month following the month in which the goods are released. SOR/95-419, s. 3 SOR/2024-41, s. 18
Accounting for Imported Goods and Payment of Duties Regulations — 8
8 Goods imported as mail may be released under subsection 32(4) of the Act prior to the accounting required under subsection 32(5) of the Act and prior to the payment of duties thereon and without the giving of security pursuant to section 35 of the Act, except where the goods (a) are commercial goods that have an estimated value for duty exceeding $3,300; or (b) are prohibited, controlled or regulated by an Act of Parliament that prohibits, controls or regulates the importation of goods or a regulation made pursuant to such an Act. SOR/92-410, s. 4; SOR/96-150, s. 6; SOR/2014-271, s. 4 SOR/2024-199, s. 1
Accounting for Imported Goods and Payment of Duties Regulations — 8.2
8.2 Subsections 147.1(3) to (13) of the Act do not apply to mail where the goods imported as mail are (a) goods not charged with duties; (b) goods in respect of which all the duties are remitted; (c) goods classified under tariff item No. 9816.00.00 in the List of Tariff Provisions; or (d) commercial goods that have an estimated value for duty exceeding $3,300. SOR/92-410, s. 4; SOR/96-150, s. 8; SOR/98-53, s. 7; SOR/2014-271, s. 5 SOR/2024-199, s. 1
Accounting for Imported Goods and Payment of Duties Regulations — 8.3
8.3 (1) The Canada Post Corporation must pay, by means of the electronic system specified by the Minister, the duties required under subsection 147.1(6) of the Act in respect of goods imported as mail not later than the last business day of the month following the month in which the release period ends. (2) Despite subsection (1), the Canada Post Corporation may pay the duties described in that subsection by any other means that is made available or specified by the Minister for that purpose if the Minister determines that (a) the Corporation’s infrastructure is inadequate or incompatible with the electronic system specified by the Minister; or (b) a natural disaster, a national crisis or any other exceptional circumstance prevents or impedes the use of that system or makes using it unreliable. SOR/92-410, s. 4 SOR/2024-41, s. 19
Accounting for Imported Goods and Payment of Duties Regulations — 9
9 Subject to sections 7, 12 and 14, commercial 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 (a) the importer or owner of the commercial goods gives or has given security in accordance with section 11; and (b) the importer or owner of the commercial goods makes the interim accounting referred to in subsection 32(2)(a) of the Act. SOR/88-515, s. 6; SOR/93-555, s. 1; SOR/97-112, ss. 2, 7(T); SOR/2005-383, s. 13
Accounting for Imported Goods and Payment of Duties Regulations — 9.1
9.1 Sections 10 and 10.1 do not apply to a CSA importer. SOR/2005-383, s. 6
Accounting for Imported Goods and Payment of Duties Regulations — 10
10 If commercial goods are released under paragraph 32(2)(a) of the Act in accordance with section 9, the person required by the Act to account for the goods must do so in the manner described in paragraph 32(1)(a) of the Act within five business days after their release. SOR/88-515, ss. 7, 11; SOR/91-83, s. 2; SOR/94-570, s. 1; SOR/96-150, s. 9; SOR/97-112, ss. 3, 7(T); SOR/2005-210, s. 3; SOR/2005-383, ss. 7, 13; SOR/2006-152, s. 5; SOR/2014-271, s. 6 SOR/2024-41, s. 20 SOR/2024-199, s. 1
Accounting for Imported Goods and Payment of Duties Regulations — 10.1
10.1 If commercial goods are released under section 33 of the Act in accordance with section 9 during a period beginning on the 18th day of a month and ending on the 17th day of the following month, the person required to pay duties on those goods must do so by the 10th weekday after the end of that period. SOR/91-83, s. 2; SOR/91-280, s. 1; SOR/92-129, s. 2; SOR/93-555, s. 2; SOR/97-112, ss. 4, 7(T); SOR/2005-383, s. 8; SOR/2006-152, s. 5 SOR/2024-41, s. 20
Accounting for Imported Goods and Payment of Duties Regulations — 10.2
10.2 Eligible goods may be released under paragraph 32(2)(b) 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 the duties required under paragraph 32(1)(b) of the Act on condition that (a) the importer of those goods is a CSA importer; (b) the carrier that transports those goods is a CSA carrier; (c) when reporting the goods, the operator of the conveyance provides in bar-coded format the CSA carrier’s carrier code as assigned by the Agency and the CSA importer’s business number; and (d) in the case of eligible goods transported into Canada by a commercial highway conveyance as defined in section 1 of the Presentation of Persons (2003) Regulations , the driver of the conveyance holds an authorization under those Regulations. SOR/2005-383, s. 9; SOR/2006-152, s. 7