Accounting for Imported Goods and Payment of Duties Regulations (SOR/86-1062)

Regulations are current to 2013-04-29 and last amended on 2011-09-30. Previous Versions

Accounting for Imported Goods and Payment of Duties Regulations

SOR/86-1062

CUSTOMS ACT

Registration 1986-11-06

Regulations Respecting the Accounting for Imported Goods and the Payment of Duties

P.C. 1986-2482 1986-11-06

Whereas, pursuant to subsection 164(3) of the Customs ActFootnote *, a copy of the proposed Regulations respecting the accounting for imported goods and the payment of duties, substantially in the form annexed hereto, was published in the Canada Gazette Part I on March 29, 1986 and a reasonable opportunity was thereby afforded to interested persons to make representations to the Minister of National Revenue with respect thereto;

Therefore, Her Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to sections 32, 33, 35, 88, 89 and 92, paragraphs 164(1)(d), (i) and (j) and section 166 of the Customs ActFootnote *, is pleased hereby to make the annexed Regulations respecting the accounting for imported goods and the payment of duties, effective on the coming into force of sections 32, 33, 35, 88, 89 and 92, paragraphs 164(1)(d), (i) and (j) and section 166 of the Customs ActFootnote *.

SHORT TITLE

1. These Regulations may be cited as the Accounting for Imported Goods and Payment of Duties Regulations.

INTERPRETATION

2. In these Regulations,

“Act”

“Act” means the Customs Act; (Loi)

“A.T.A. Carnet”

“A.T.A. Carnet”[Repealed, SOR/2001-197, s. 2]

“automotive production goods”

“automotive production goods”[Repealed, SOR/2006-152, s. 1]

“automotive service goods”

“automotive service goods”[Repealed, SOR/2006-152, s. 1]

“billing period”

“billing period”, in respect of commercial goods, means the period that begins on the 25th day of a month and ends on the 24th day of the following month and that includes the earlier of

  • (a) the day on which the commercial goods are accounted for, and

  • (b) the last day on which the commercial goods are required to be accounted for; (période de facturation)

“business day”

“business day” means a day other than Saturday or a holiday; (jour ouvrable)

“business number”

“business number” means the business number assigned by the Agency to an importer or carrier; (numéro d’entreprise)

“CADEX”

“CADEX”[Repealed, SOR/96-150, s. 1]

“casual goods”

“casual goods” means goods imported into Canada other than commercial goods; (marchandises occasionnelles)

“chief officer of customs”

“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”

“commercial goods” means goods imported into Canada for sale or for any commercial, industrial, occupational, institutional or other like use; (marchandises commerciales)

“courier”

“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”

“CSA authorization” means a customs self-assessment authorization issued under section 10.5; (autorisation PAD)

“CSA carrier”

“CSA carrier” means a carrier that holds a CSA authorization; (transporteur PAD)

“CSA importer”

“CSA importer” means an importer that holds a CSA authorization; (importateur PAD)

“customs invoice”

“customs invoice” means a customs invoice in the prescribed form; (facture douanière)

“Electronic Commerce Client Requirements Document”

“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”

“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”

“intoxicating liquor”[Repealed, SOR/2005-210, s. 1]

“List of Tariff Provisions”

“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”

“participants’ requirements document”[Repealed, SOR/2006-152, s. 1]

“release period”

“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”

“specified commercial vehicle”[Repealed, SOR/2006-152, s. 1]

“vehicle”

“vehicle”[Repealed, SOR/2006-152, s. 1]

“vessel”

“vessel” means any of the goods described in Chapter 89 of the Customs Tariff. (bateau)

  • 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.
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