Accounting for Imported Goods and Payment of Duties Regulations — 10.5
10.5 (1) Subject to subsection (4), the Minister shall issue a customs self-assessment authorization to an importer or carrier who (a) applies to the Minister in the prescribed form; (b) in the case of an importer, submits the information described in Schedule 2 and meets the requirements of subsection (2); and (c) in the case of a carrier, submits the information described in Schedule 3 and meets the requirements of subsection (3). (2) For the purposes of paragraph (1)(b), an importer shall meet the following requirements: (a) if the importer is an individual, the importer ordinarily resides in Canada or the United States or, if the importer is a partnership, the importer has at least one partner who is an individual who ordinarily resides in Canada or the United States; (b) if the importer is a corporation, the importer has its head office in Canada or the United States or operates a branch office in Canada or the United States; (c) the importer has not contravened program legislation as defined in section 2 of the Canada Border Services Agency Act ; (c.1) the importer does not have a criminal record; (c.2) the importer is not a debtor as defined in section 97.21 of the Act; (d) the importer is solvent; (e) the importer has imported commercial goods into Canada at least once prior to the 90 days before the day on which the application was received; (f) the importer gives security in accordance with section 11; (g) the importer’s books, records and business processes have the internal controls necessary to permit the Agency to determine if the importer is in compliance with the Act and its Regulations; and (h) the importer is able to electronically transmit to the Agency, in accordance with the technical requirements, specifications and procedures for electronic data interchange that are set out in the Electronic Commerce Client Requirements Document , the information that is submitted when accounting for goods released under subsection 32(2) of the Act and any adjustments to that information. (i) [Repealed, SOR/2006-152, s. 10] (3) For the purposes of paragraph (1)(c), a carrier shall meet the following requirements: (a) if the carrier is an individual, the carrier ordinarily resides in Canada or the United States or, if the carrier is a partnership, the carrier has at least one partner who is an individual who ordinarily resides in Canada or the United States; (b) if the carrier is a corporation, the carrier has its head office in Canada or the United States or operates a branch office in Canada or the United States; (c) the carrier has not contravened program legislation as defined in section 2 of the Canada Border Services Agency Act ; (c.1) the carrier does not have a criminal record; (d) the carrier is solvent; (e) the carrier has transported commercial goods to or from Canada at least once prior to the 90 days before the day on which the application was received; (f) the carrier gives security in accordance with the Transportation of Goods Regulations ; and (g) the carrier’s books, records and business processes have the internal controls necessary to permit the Agency to determine if the carrier is in compliance with the Act and its Regulations. (h) [Repealed, SOR/2006-152, s. 10] (4) The Minister shall refuse to issue a CSA authorization if the applicant provides false or misleading information. SOR/2005-383, s. 9; SOR/2006-152, s. 10; SOR/2011-208, s. 5(F); SOR/2013-116, s. 1; SOR/2018-121, s. 3