Accounting for Imported Goods and Payment of Duties Regulations

Whereas, pursuant to subsection 164(3) of the Customs Act, 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;^noteTherefore, 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 Act, 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 Act.

Interpretation

Part I · [Repealed, SOR/2006-152, s. 2]

Part II · [repealed, Sor/2006-152, s. 19]

Schedule 1

Schedule 2 · CSA Importer Information (Paragraph 10.5(1)(b))

1 Name or corporate name, as the case may be2 Business number3 Operating names, if different from the name provided under item 14 Business address5 Mailing address, if different from the business address6 Telephone and facsimile numbers7 Form of business organization, e.g., corporation, partnership, sole proprietorship or other entity8 If importer is a corporation, a chart of its corporate structure showing parent and subsidiary corporations and their business numbers, if any9 If importer has a website, its address10 North American Industrial Classification Code as assigned by Statistics Canada, if any11 Description of the key business activities and products12 Name, title, street address, mailing address, e-mail address, telephone number and facsimile number of the importer’s contact person13 Number of employees14 Names of Canadian divisions that import goods into Canada15 For all Canadian divisions, the information required in items 2 to 1116 Names of Canadian divisions responsible for purchasing goods17 Names of divisions that will use the business number of the importer for accounting and payment of duties on commercial goods released under subsection 32(2) of the Act18 Description of internal policies in place to minimize criminal activities19 Location of foreign trade zones in the United States or Puerto Rico that are used for goods that are imported into Canada, a description of any processing that takes place in those zones and the country where the goods came from20 If importer is using its own conveyances to transport the goods to Canada, the carrier code assigned by the Agency to the importer21 Agreements or arrangements with government departments or other agencies to allow goods to enter Canada22 Identification number of the security relevant to the application if the security has already been given23 Accounting option chosen under section 10.324 Fiscal year25 Date that the importer expects to meet the requirements for the CSA authorization26 Description (both narrative and flow chart format) and sample documents of business processes, systems, records, and internal controls related to the purchasing, receiving, payment, customs accounting, adjustment, revenue reporting and payment of duties on imported goods for significant import scenarios that may arise27 Method to be used at the end of each accounting period to ensure that all goods imported during that period have been accounted for to the Agency28 Method to be used to differentiate imported goods from domestic shipments29 Method to be used to ensure that adjustments to the accounting information will be made to the Agency30 Name or corporate name, as the case may be, and addresses of consignees in Canada that receive direct delivery of the imported goods31 For goods imported from the United States or Mexico, the vendor’s name and address, as well as the shipping address where the goods are stored for export from the United-States or Mexico, if that address is different from the vendor’s address32 Procedures to electronically transmit adjustments, updates to consignees and vendors and monthly Revenue Summary Forms to the Agency33 Description and supporting documentation to demonstrate the audit trails that link business systems, books, records, documents, and accounting to the Agency34 [Repealed, SOR/2024-41, s. 31]35 Description and supporting documentation to demonstrate the audit trails to the amounts calculated for the purposes of the monthly Revenue Summary Form and to payments made to the Receiver General under the Act36 Records to be used to identify the requirement to account for goods to the Agency37 Method to be used to determine the date that goods are released under paragraph 32(2)(b) of the Act38 Data from a 30-day representative period to permit the Agency to determine the normal amount of time between the reporting of goods and the delivery of the goods at the importer’s place of business

Schedule 3 · CSA Carrier Information (Paragraph 10.5(1)(c))

1 Name or corporate name, as the case may be2 Business number3 Business address4 Carrier code assigned by the Agency5 Type of transportation business6 Number of years transporting goods into Canada7 Mailing address, if different from the business address8 Form of business organization, e.g., corporation, partnership, sole proprietorship or other entity9 Operating names, if different from the name provided under item 110 Year business was founded11 Fiscal year12 Location of books and records13 Types of conveyances used14 Principal clients15 Directory of employees’ names, job titles and phone numbers16 Chart of organizational structure showing key positions17 If carrier has a website, its address18 Description of the types of service provided19 Name, title, street address, mailing address, e-mail address, telephone number and facsimile number of the carrier’s contact person20 Number of shipments transported into Canada during the past 24 months21 Number of employees22 If the carrier has an arrangement to provide a customs office with a summary report of foreign repairs to its conveyances, the name of that customs office23 Border crossings normally used24 Names of divisions where the imported goods are delivered and corporate names and business numbers of the corporations to which those divisions belong25 Every carrier code that is assigned by the Agency and the name of the carrier that is associated with each code26 Names and addresses of terminals and warehouses owned or operated by the carrier27 Description of internal policies in place to minimize the risk of criminal activity, including security measures for any freight facilities and personnel with access to freight28 For all Canadian and U.S. divisions, their names, business numbers, types of transportation business, carrier codes, and business addresses, and the names and addresses of their terminals and warehouses29 In the case of a carrier that operates commercial highway conveyances as defined in section 1 of the Presentation of Persons (2003) Regulations, the number of drivers who are employees30 In the case of a carrier that operates commercial highway conveyances as defined in section 1 of the Presentation of Persons (2003) Regulations, the name, address and telephone number of any organization that provides drivers that are independent contractors31 Training procedures relating to border-crossing requirements for persons who operate the conveyances, if any32 In the case of a carrier that operates commercial highway conveyances as defined in section 1 of the Presentation of Persons (2003) Regulations, the names and addresses of persons who own and operate transportation equipment and who have a written contract to provide their equipment exclusively to the carrier33 Identification of separate systems and procedures used for individual clients34 Sample of business flow documents, including a description of when and how those documents are generated in the process used35 Description of the business processes that demonstrates controls and audit trails relating to control numbers, sales, dispatch, delivery, billing and discrepancies36 Description of the system or procedure to produce a list that only contains information on Canada-bound shipments and that includes invoice or freight identification number assigned by the carrier, date of order or pickup, customer name, consignee name, shipper name, pick up location, delivery location, date of delivery, description of goods, weight or piece count and carrier’s unit numbers for its tractors and trailers37 Description of the system or procedure to ensure that the correct bar codes will be presented with shipments38 Description of the system or procedure to identify a shipment to be released under paragraph 32(2)(b) of the Act39 Description of the system or procedure to identify a CSA importer, owner or consignee that receives goods under paragraph 32(2)(b) of the Act40 Description of the system or procedure to identify, in respect of commercial 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 who holds an authorization under those Regulations41 Description of the system or procedure to produce, maintain and submit information on terminals, warehouses and persons who own and operate transportation equipment and who have a written contract to provide their equipment exclusively to the carrier42 Description of the system or procedure to provide an audit trail and proof of the delivery of a shipment to the CSA importer, owner or consignee who receives goods under paragraph 32(2)(b) of the Act.43 Description of the system or procedure that is in place to ensure compliance with section 10.82