Accounting for Imported Goods and Payment of Duties Regulations

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).