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Reporting of Imported Goods Regulations (SOR/86-873)

Regulations are current to 2022-11-16 and last amended on 2015-10-24. Previous Versions

Exceptions to Reporting at the Nearest Customs Office

 [Repealed, SOR/2015-90, s. 4]

  •  (1) Goods in the actual possession of a person arriving in Canada aboard a commercial passenger conveyance who has as his destination a place outside Canada, and any goods being carried on board the same conveyance and forming part of his baggage, do not have to be reported, on condition that

    • (a) the person does not disembark from the conveyance in Canada and the goods are not removed from the conveyance in Canada other than to be transferred under customs control directly to another commercial passenger conveyance for departure to a place outside Canada or directly to a designated holding area; and

    • (b) where the person and goods are transferred under customs control directly to a designated holding area, the person does not leave and the goods are not removed from that designated holding area other than to board or to be loaded on board a commercial passenger conveyance for departure to a place outside Canada.

  • (2) Goods in the actual possession of a person arriving in Canada aboard a commercial passenger conveyance who has as his destination another place in Canada at which there is a designated customs office, and any goods being carried on board the same conveyance and forming part of his baggage, may be reported at that designated customs office on condition that

    • (a) the person does not disembark from the conveyance at the place of arrival in Canada and the goods are not removed from the conveyance at the place of arrival in Canada other than to be transferred under customs control directly to another commercial passenger conveyance for departure to that other place in Canada or directly to a designated holding area; and

    • (b) where the person and goods are transferred under customs control directly to a designated holding area, the person does not leave and the goods are not removed from that designated holding area other than to board or to be loaded on board a commercial passenger conveyance for departure to that other place in Canada.

  • SOR/2006-155, s. 4(F)

 Goods in the actual possession of, or that form part of the baggage of, a crew member arriving in Canada aboard a freight train shall be reported forthwith at a place specified by an officer.

  • SOR/96-156, s. 6

 If goods are reported under section 12 of the Act by electronic means, the report is not required to be made at the nearest customs office designated for that purpose.

  • SOR/2015-90, s. 5

Periodic Reporting

 Canadian-built commercial fishing vessels and duty-paid fishing vessels that are registered under the Canada Shipping Act, 2001 and that are imported during a fishing season may be reported at the close of that fishing season if the vessels do not, after last having been reported under section 9 of the Reporting of Exported Goods Regulations,

  • (a) take on ships stores other than diesel fuel;

  • (b) land in a country other than Canada; or

  • (c) pick up goods that are not the product of Canada and that have not been reported under section 12 of the Act.

  • SOR/2015-90, s. 6
  •  (1) A vessel that is used on a day solely or principally to transport highway conveyances or passengers across international waters may be reported on that day after the vessel’s last trip.

  • (2) Subsection (1) does not apply if the vessel transports specified goods to Canada that are required to be reported by the person in charge of the vessel.

  • SOR/88-77, s. 3
  • SOR/2015-90, s. 7

 [Repealed, SOR/2015-90, s. 7]

  •  (1) Goods imported by means of a pipeline used by one importer only during any period commencing on the 20th day of one month and ending on the 19th day of the month next following may be reported on or before the last day of that month.

  • (2) Goods that are part of a shipment of goods imported by means of a pipeline used by more than one importer may be reported forthwith on arrival of the whole shipment.

  • SOR/87-579, s. 1(F)

Report of Goods Unloaded Prior to Report

 If a conveyance is unloaded in the circumstances set out in subsection 14(1) of the Act, the conveyance and the goods described in subsection 14(2) of the Act shall be reported under that subsection by telephone or other expedient means. The conveyance and goods shall then be reported under section 12 of the Act in writing or by electronic means without delay.

  • SOR/2015-90, s. 8

 [Repealed, SOR/2015-90, s. 8]

 [Repealed, SOR/2015-90, s. 8]

 [Repealed, SOR/2015-90, s. 8]

Information Required — Transport of Specified Goods

Marine Mode

Carrier

[
  • SOR/2015-90, s. 29
]
  •  (1) If specified goods will be transported to Canada by vessel, the carrier that operates the vessel is required under subsection 12.1(1) of the Act to give the Agency

    • (a) the information set out in Part 1 of Schedule 1;

    • (b) for each shipment for which the carrier is responsible, the information set out in Part 1 of Schedule 2 in connection with the vessel and the goods in the shipment; and

    • (c) the information set out in Schedule 3 if there is a cargo container on board the vessel.

  • (2) Despite subsection (1), the carrier is not required to give the information if

    • (a) the vessel will arrive in Canada directly from the United States or Mexico;

    • (b) every importer of the specified goods is a CSA importer;

    • (c) the carrier is a CSA carrier;

    • (d) every importer of the specified goods has given written instructions to the carrier to submit a request to the Agency for the release of those goods under paragraph 32(2)(b) of the Act; and

    • (e) no federal or provincial Act or regulation requires that a permit, licence or similar document be provided to the Agency before any of the specified goods are released.

  • SOR/88-77, s. 3(E)
  • SOR/2006-148, s. 5
  • SOR/2015-90, ss. 8, 30

 [Repealed, SOR/2015-90, s. 8]

 [Repealed, SOR/2015-90, s. 8]

 [Repealed, SOR/2015-90, s. 8]

 [Repealed, SOR/2015-90, s. 8]

 [Repealed, SOR/2015-90, s. 8]

 [Repealed, SOR/2015-90, s. 8]

 [Repealed, SOR/2015-90, s. 8]

 [Repealed, SOR/2015-90, s. 8]

 [Repealed, SOR/2015-90, s. 8]

 [Repealed, SOR/2015-90, s. 8]

 [Repealed, SOR/2015-90, s. 8]

 [Repealed, SOR/2015-90, s. 8]

 [Repealed, SOR/2015-90, s. 8]

 [Repealed, SOR/2015-90, s. 8]

 [Repealed, SOR/2015-90, s. 8]

 [Repealed, SOR/2015-90, s. 8]

 [Repealed, SOR/2015-90, s. 8]

 [Repealed, SOR/2015-90, s. 8]

 [Repealed, SOR/2015-90, s. 8]

 [Repealed, SOR/2015-90, s. 8]

  •  (1) The carrier shall give the Agency the information set out in Part 1 of Schedule 1

    • (a) at least 96 hours before the vessel is scheduled to arrive at its port of arrival if there is a cargo container on board the vessel; and

    • (b) at least 24 hours before the vessel is scheduled to arrive at its port of arrival in any other case.

  • (2) Despite subsection (1), if the vessel will arrive in Canada directly from the United States or Puerto Rico and all of the shipments for which the carrier is responsible were loaded onto it in the United States or Puerto Rico, the carrier shall give the information

    • (a) at least four hours before the vessel is scheduled to arrive at its port of arrival if all of those shipments consist of empty cargo containers that are not for sale; and

    • (b) at least 24 hours before the vessel is scheduled to arrive at its port of arrival in any other case.

  • (3) Despite subsections (1) and (2), the carrier shall give the information before or at the time the vessel leaves the last foreign port before its arrival in Canada if the duration of the voyage from that foreign port to the vessel’s port of arrival is less than the period within which the information would otherwise be given.

  • SOR/2015-90, s. 8
  •  (1) The carrier shall give the Agency the information set out in Part 1 of Schedule 2

    • (a) at least 24 hours before the shipment is loaded onto the vessel if all or part of the shipment is in a cargo container or if the shipment consists of one or more empty cargo containers that are for sale;

    • (b) at least 24 hours before the vessel is scheduled to arrive at its port of arrival if the shipment consists of either bulk goods or break-bulk goods; and

    • (c) at least 96 hours before the vessel is scheduled to arrive at its port of arrival if the shipment consists of an empty cargo container that is not for sale.

  • (2) Despite subsection (1), if the vessel will arrive in Canada directly from the United States or Puerto Rico and the shipment was loaded onto it in the United States or Puerto Rico, the carrier shall give the information

    • (a) at least four hours before the vessel is scheduled to arrive at its port of arrival if the shipment consists of an empty cargo container that is not for sale; and

    • (b) at least 24 hours before the vessel is scheduled to arrive at its port of arrival in any other case.

  • (3) Despite paragraphs (1)(b) and (c) and subsection (2), the carrier shall give the information before or at the time the vessel leaves the last foreign port before its arrival in Canada if the duration of the voyage from that foreign port to the vessel’s port of arrival is less than the period within which the information would otherwise be given.

  • SOR/2015-90, s. 8

 The carrier shall give the Agency the information set out in Schedule 3 within 48 hours after the vessel leaves the last foreign port before its arrival in Canada.

  • SOR/2015-90, s. 31

Freight Forwarder

 If one or more shipments for which a freight forwarder is responsible will be transported to Canada by vessel, the freight forwarder is required under subsection 12.1(1) of the Act to give the Agency, for each shipment,

  • (a) the information set out in Part 1.1 of Schedule 2 if the vessel will travel from a place outside Canada through Canada to another place outside Canada and the shipment will remain on board the vessel while the vessel is in Canada; or

  • (b) the information set out in Part 4 of Schedule 2 if the shipment will be unloaded from the vessel either to remain in Canada or to be transported on board another conveyance to a place outside Canada.

  • SOR/2015-90, s. 31
  •  (1) The freight forwarder shall give the Agency the information

    • (a) at least 24 hours before the shipment is loaded onto the vessel if all or part of the shipment is in a cargo container; and

    • (b) at least 24 hours before the vessel is scheduled to arrive at its port of arrival in any other case.

  • (2) Despite paragraph (1)(a), if the vessel will arrive in Canada directly from the United States or Puerto Rico and the shipment was loaded onto it in the United States or Puerto Rico, the freight forwarder shall give the information at least 24 hours before the vessel is scheduled to arrive at its port of arrival.

  • (3) Despite paragraph (1)(b) and subsection (2), the freight forwarder shall give the information before or at the time the vessel leaves the last foreign port before its arrival in Canada if the duration of the voyage from that foreign port to the vessel’s port of arrival is less than 24 hours.

  • SOR/2015-90, s. 31

Air Mode

Carrier

[
  • SOR/2015-90, s. 32
]
  •  (1) If specified goods will be transported to Canada by aircraft, the carrier that operates the aircraft is required under subsection 12.1(1) of the Act to give the Agency

    • (a) the information set out in Part 2 of Schedule 1; and

    • (b) for each shipment for which the carrier is responsible, the information set out in Part 2 of Schedule 2 in connection with the aircraft and the goods in the shipment.

  • (2) Despite subsection (1), the carrier is not required to give the information if

    • (a) the aircraft will arrive in Canada directly from the United States or Mexico;

    • (b) every importer of the specified goods is a CSA importer;

    • (c) the carrier is a CSA carrier;

    • (d) every importer of the specified goods has given written instructions to the carrier to submit a request to the Agency for the release of those goods under paragraph 32(2)(b) of the Act; and

    • (e) no federal or provincial Act or regulation requires that a permit, licence or similar document be provided to the Agency before any of the specified goods are released.

  • (3) Despite subsection (1), the carrier is not required to give the information set out in Part 2 of Schedule 2 for a shipment if it consists of goods that the carrier will transport as or on behalf of a courier and those goods will be released under subsection 32(4) of the Act before the accounting required under subsection 32(1) of the Act and the payment of duties.

  • SOR/2015-90, s. 8

 The carrier shall give the Agency the information no later than four hours before the aircraft is scheduled to arrive at its airport of arrival or, if the duration of the flight to Canada is less than four hours, no later than the aircraft’s time of departure.

  • SOR/2015-90, s. 8

Freight Forwarder

 If one or more shipments for which a freight forwarder is responsible will be transported to Canada by aircraft, the freight forwarder is required under subsection 12.1(1) of the Act to give the Agency, for each shipment,

  • (a) the information set out in Part 2.1 of Schedule 2 if the aircraft will travel from a place outside Canada through Canada to another place outside Canada and the shipment will remain on board the aircraft while the aircraft is in Canada; or

  • (b) the information set out in Part 4 of Schedule 2 if the shipment will be unloaded from the aircraft either to remain in Canada or to be transported on board another conveyance to a place outside Canada.

  • SOR/2015-90, s. 33
 
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