Accounting for Imported Goods and Payment of Duties Regulations

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; S.C. 1986, c. 1 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 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*. [Repealed, SOR/2018-121, s. 2] In these Regulations, Act means the Customs Act; (Loi) A.T.A. Carnet[Repealed, SOR/2001-197, s. 2] automotive production goods[Repealed, SOR/2006-152, s. 1] automotive service goods[Repealed, SOR/2006-152, s. 1] billing period[Repealed, SOR/2024-41, s. 12] business day means a day other than Saturday or a holiday; (jour ouvrable) business number means the unique number assigned to a person by the Minister of National Revenue; (numéro d’entreprise) CADEX[Repealed, SOR/96-150, s. 1] casual goods means goods imported into Canada other than commercial goods; (marchandises occasionnelles) chief officer of customs[Repealed, SOR/2024-41, s. 12] commercial goods means goods imported into Canada for sale or for any commercial, industrial, occupational, institutional or other like use; (marchandises commerciales) 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 means a customs self-assessment authorization issued under section 10.5; (autorisation PAD) CSA carrier means a carrier that holds a CSA authorization; (transporteur PAD) CSA importer means an importer that holds a CSA authorization; (importateur PAD) customs invoice means a customs invoice in the prescribed form; (facture douanière) 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 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[Repealed, SOR/2005-210, s. 1] 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[Repealed, SOR/2006-152, s. 1] 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[Repealed, SOR/2006-152, s. 1] vehicle[Repealed, SOR/2006-152, s. 1] vessel means any of the goods described in Chapter 89 of the Customs Tariff; (bateau) weekday means a Monday, Tuesday, Wednesday, Thursday or Friday, including any holiday that falls on one of those days. (jour de semaine) For the purposes of subsection 32.2(3) and paragraph 33.4(1)(a) of the Act, the prescribed day is the 10th weekday after the 17th day of the month following the month that includes the earlier of the day on which the goods are accounted for; and the last day on which the goods are required to be accounted for. Except as otherwise provided for in the Act or these Regulations, every person required by subsection 32(1), (3) or (5) of the Act to account for goods must do so by electronic means, in accordance with the technical requirements, specifications and procedures for electronic data interchange that are set out in the Electronic Commerce Client Requirements Document. Despite subsection (1), the Minister may require that goods be accounted for by any other means that is made available or specified by the Minister for that purpose if the Minister determines that the infrastructure is inadequate or incompatible with the electronic means set out in the Electronic Commerce Client Requirements Document; a natural disaster, a national crisis or any other exceptional circumstance prevents or impedes the use of the electronic means or makes using them unreliable; or it is impracticable for a person, due to circumstances outside of their control, to account for goods by the electronic means. Except as otherwise provided for in the Act or these Regulations, every person required by paragraph 32(2)(a) of the Act to make an interim accounting in respect of goods, must do so in writing at the customs office from which the goods were released or are to be released; [Repealed, SOR/2006-152, s. 3] orally either by telephone or by other means of telecommunication at a customs office designated for that purpose by the Minister under section 5 of the Act, in the case of a person who holds an authorization to present themselves in an alternative manner under paragraph 11(b), (c) or ( e) of the Presentation of Persons (2003) Regulations; or by electronic means in accordance with the technical requirements, specifications and procedures for electronic data interchange that are set out in the Electronic Commerce Client Requirements Document. Every CSA importer shall account, under subsection 32(3) of the Act, for goods that have been released under subsection 32(2) of the Act by electronic means in accordance with the technical requirements, specifications and procedures for electronic data interchange that are set out in the Electronic Commerce Client Requirements Document. Every person who accounts for goods under subsection 32(1), (3) or (5) of the Act or who makes an interim accounting in respect of goods under subsection 32(2)(a) of the Act shall provide, at the time of accounting and before the goods are released, if the goods have not been released before that time, every certificate, licence, permit or other document and any information that is required to be provided under the Act or these Regulations or under any other Act of Parliament or regulations made pursuant thereto that prohibits, controls or regulates the importation of goods. Subsection (1) does not apply to a CSA importer in respect of goods released under paragraph 32(2)(b) of the Act. Every person who accounts for casual goods under subsection 32(1), (3) or (5) of the Act shall provide, at the time of accounting and before the goods are released, if the goods have not been released before that time, a commercial invoice, current price list, bill of sale or other similar document that describes the goods and contains information sufficient to enable an officer to determine the tariff classification and appraise the value for duty of the goods. [Repealed, SOR/2024-41, s. 16] Subject to subsection (2) and sections 7 and 8, casual goods may be released prior to the payment of duties thereon, if the importer or owner of the goods provides, as conditional payment of an amount equal to the amount of these duties a remittance by credit card in respect of which the importer or owner of the goods is the cardholder or authorized user, where the issuer of the credit card has entered into an agreement with the Government of Canada establishing the conditions of its acceptance and use; or a traveller’s cheque, a money order or a certified cheque. Where casual goods are released prior to the unconditional payment of duties thereon, the person who accounted for the goods shall pay the duties thereon within five days after their release. Every person who accounts for commercial goods under subsection 32(1), (3) or (5) of the Act shall provide, at the time of accounting and before the goods are released, if the goods have not been released before that time, in the case of goods that have an estimated value for duty exceeding $3,300, a completed customs invoice, the commercial invoice, where the invoice contains the same information as would a completed customs invoice, or the commercial invoice and a partially completed customs invoice, where together they contain the same information as would a completed customs invoice; and in the case of goods that have an estimated value for duty not exceeding $3,300, a commercial invoice, current price list, bill of sale or other similar document that describes the goods, denotes the number of units being imported and contains information sufficient to enable an officer to determine the tariff classification and appraise the value for duty of the goods. Subject to subsection (3), the following goods may be released without any requirement of accounting under section 32 of the Act if the goods are not charged with duties and may be reported orally under paragraphs 5(1)(a) to (d) of the Reporting of Imported Goods Regulations: goods, other than vessels, classified under tariff item No. 9801.00.10 or 9803.00.00 in the List of Tariff Provisions; commercial conveyances manufactured in Canada that are classified under tariff item No. 9813.00.00 in the List of Tariff Provisions; commercial conveyances previously accounted for in Canada under the Customs Act that are classified under tariff item No. 9814.00.00 in the List of Tariff Provisions; goods classified under tariff item No. 9816.00.00 in the List of Tariff Provisions, if the goods are not imported as mail; and goods eligible for temporary importation classified under tariff item No. 9993.00.00 in the List of Tariff Provisions. [Repealed, SOR/95-409, s. 3] [Repealed, SOR/98-53, s. 6] Subject to subsection (3), the following goods may be released without any requirement of accounting under section 32 of the Act if the goods are not charged with duties: vessels classified under tariff item No. 9801.00.20 or 9803.00.00 in the List of Tariff Provisions; and goods classified under tariff item No. 9813.00.00 or 9814.00.00 in the List of Tariff Provisions that form part of the baggage of a person arriving in Canada, whether or not the person and the baggage are carried on board the same conveyance. Subject to subsection (3), the following goods may be released without any requirement of accounting under section 32 of the Act: goods to which the Postal Imports Remission Order or the Courier Imports Remission Order applies; goods imported as mail and classified under tariff item No. 9816.00.00 in the List of Tariff Provisions; goods classified under tariff item No. 9804.10.00, 9804.20.00 or 9804.40.00 in the List of Tariff Provisions, if the goods are reported orally under paragraphs 5(1)(a) to (d) of the Reporting of Imported Goods Regulations; and goods that have an estimated value for duty not exceeding $3,300, if the goods are not charged with duties other than the tax imposed under Part IX of the Excise Tax Act, the goods are goods to which section 7.1 of Schedule VII to the Excise Tax Act applies, and the supplier of the goods is registered in accordance with Subdivision d of Division V of Part IX of the Excise Tax Act. Goods may be released in accordance with subsection (1), (2) or (2.1) on condition that the importer or owner of the goods provides, prior to the release of the goods, every certificate, licence, permit or other document and any information that is required to be provided under any Act of Parliament that prohibits, controls or regulates the importation of goods or a regulation made pursuant to such an Act. [Repealed, SOR/2011-208, s. 3] Notwithstanding sections 5 and 5.1 and subject to sections 7, 7.2 and 7.3, goods imported by courier may be released under subsection 32(4) of the Act prior to the accounting required under subsection 32(1) of the Act and prior to the payment of the duties required under subsection 32(5) of the Act on condition that the goods have an estimated value for duty not exceeding $3,300, are not prohibited, controlled or regulated by an Act of Parliament that prohibits, controls or regulates the importation of goods or a regulation made pursuant to such an Act, and are released at a customs office designated for that purpose by the Minister under section 5 of the Act; and the courier is a bonded carrier. 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 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; the importer or owner of the commercial goods has given security in accordance with section 11; 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 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). Casual 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)(a) of the Act on condition that the courier reporting the casual goods is an authorized person within the meaning of section 2 of the Persons Authorized to Account for Casual Goods Regulations; and the courier has given security in accordance with section 11. When goods have been released in accordance with sections 7.1 to 7.3, the person required by subsection 32(5) of the Act to account for the goods shall do so no later than the 24th day of the month following the month in which the goods are released. If goods have been accounted for in accordance with section 7.4, the person required by subsection 32(5) of the Act to pay the duties on the goods must do so no later than the 10th weekday after the 17th day of the month following the month in which the goods are released. Goods imported as mail may be released under subsection 32(4) of the Act prior to the accounting required under subsection 32(5) of the Act and prior to the payment of duties thereon and without the giving of security pursuant to section 35 of the Act, except where the goods are commercial goods that have an estimated value for duty exceeding $3,300; or are prohibited, controlled or regulated by an Act of Parliament that prohibits, controls or regulates the importation of goods or a regulation made pursuant to such an Act. [Repealed, SOR/98-186, s. 1] Subsections 147.1(3) to (13) of the Act do not apply to mail where the goods imported as mail are goods not charged with duties; goods in respect of which all the duties are remitted; goods classified under tariff item No. 9816.00.00 in the List of Tariff Provisions; or commercial goods that have an estimated value for duty exceeding $3,300. The Canada Post Corporation must pay, by means of the electronic system specified by the Minister, the duties required under subsection 147.1(6) of the Act in respect of goods imported as mail not later than the last business day of the month following the month in which the release period ends. Despite subsection (1), the Canada Post Corporation may pay the duties described in that subsection by any other means that is made available or specified by the Minister for that purpose if the Minister determines that the Corporation’s infrastructure is inadequate or incompatible with the electronic system specified by the Minister; or a natural disaster, a national crisis or any other exceptional circumstance prevents or impedes the use of that system or makes using it unreliable. Subject to sections 7, 12 and 14, commercial goods may be released under subsection 32(2)(a) of the Act prior to the accounting required under subsection 32(1) of the Act and may, pursuant to section 33 of the Act, be so released prior to the payment of the duties thereon on condition that the importer or owner of the commercial goods gives or has given security in accordance with section 11; and the importer or owner of the commercial goods makes the interim accounting referred to in subsection 32(2)(a) of the Act. Sections 10 and 10.1 do not apply to a CSA importer. If commercial goods are released under paragraph 32(2)(a) of the Act in accordance with section 9, the person required by the Act to account for the goods must do so in the manner described in paragraph 32(1)(a) of the Act within five business days after their release. If commercial goods are released under section 33 of the Act in accordance with section 9 during a period beginning on the 18th day of a month and ending on the 17th day of the following month, the person required to pay duties on those goods must do so by the 10th weekday after the end of that period. Eligible goods may be released under paragraph 32(2)(b) of the Act prior to the accounting required under paragraph 32(1)(a) of the Act and may be released under subsection 33(1) of the Act prior to the payment of the duties required under paragraph 32(1)(b) of the Act on condition that the importer of those goods is a CSA importer; the carrier that transports those goods is a CSA carrier; when reporting the goods, the operator of the conveyance provides in bar-coded format the CSA carrier’s carrier code as assigned by the Agency and the CSA importer’s business number; and in the case of eligible 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 holds an authorization under those Regulations. Every CSA importer shall choose one of the following periods for the purposes of accounting for commercial goods that have been released under subsection 32(2) of the Act: the period beginning on the first day of a month and ending on the last day of the month; or the period beginning on the 18th day of a month and ending on the 17th day of the following month. A CSA importer who chooses the period set out in paragraph (1)(a) must account for goods released in that period and pay the duties on those goods by the 10th weekday after the 17th day of the month following the month in which the goods are released. A CSA importer who chooses the period set out in paragraph (1)(b) must account for goods released in that period and pay the duties on those goods by the 10th weekday after the end of that period. After a CSA importer accounts for goods using a period set out in paragraph (1)(a) or (b), the CSA importer shall use the same period to account for any other commercial goods that are released under subsection 32(2) of the Act. Despite section 10.3, a CSA importer may account for commercial goods that have an estimated value for duty not exceeding $3,300 by the 24th day of the month following the month in which those goods were released under subsection 32(2) of the Act. [Repealed, SOR/2024-41, s. 22] Every CSA importer shall include in the importer’s first payment of duties after receiving the CSA authorization the duties payable on commercial goods that have been released under paragraph 32(2)(a) of the Act but not accounted or paid for prior to the issue of the CSA authorization. Subject to subsection (4), the Minister shall issue a customs self-assessment authorization to an importer or carrier who applies to the Minister in the prescribed form; in the case of an importer, submits the information described in Schedule 2 and meets the requirements of subsection (2); and in the case of a carrier, submits the information described in Schedule 3 and meets the requirements of subsection (3). For the purposes of paragraph (1)(b), an importer shall meet the following requirements: 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; 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; the importer has not contravened program legislation as defined in section 2 of the Canada Border Services Agency Act; the importer does not have a criminal record; the importer is not a debtor as defined in section 97.21 of the Act; the importer is solvent; 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; the importer gives security in accordance with section 11; 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 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. [Repealed, SOR/2006-152, s. 10] For the purposes of paragraph (1)(c), a carrier shall meet the following requirements: 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; 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; the carrier has not contravened program legislation as defined in section 2 of the Canada Border Services Agency Act; the carrier does not have a criminal record; the carrier is solvent; 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; the carrier gives security in accordance with the Transportation of Goods Regulations; and 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. The Minister shall refuse to issue a CSA authorization if the applicant provides false or misleading information. The Minister may suspend the CSA authorization of a CSA importer or CSA carrier if in the case of an importer, the importer no longer meets the requirements set out in paragraph 10.5(2)(f), (g) or (h); in the case of a carrier, the carrier no longer meets the requirements set out in paragraph 10.5(3)(f) or (g); the importer or carrier, as the case may be, fails to maintain its security; the importer or carrier, as the case may be, fails to advise the Minister of any change in the information referred to in paragraph 10.5(1)(b) or (c) as required by section 10.8 or 10.81, as the case may be; the importer or carrier, as the case may be, becomes insolvent; in the case of an importer, the importer has imported goods that were released under paragraph 32(2)(b) of the Act that were not eligible goods or that were transported by carriers that did not hold a CSA authorization; in the case of a carrier, the carrier has transported goods into Canada that were released under paragraph 32(2)(b) of the Act that were not eligible goods, were transported into Canada by a commercial highway conveyance as defined in section 1 of the Presentation of Persons (2003) Regulations operated by a driver who did not hold an authorization under those Regulations, or were delivered somewhere other than the place of business of the CSA importer, owner or consignee to which delivery was authorized; in the case of a carrier, the carrier fails to comply with section 10.82; or the importer or carrier, as the case may be, has been convicted of an offence under the Act or its regulations. The Minister may cancel the CSA authorization of a CSA importer or CSA carrier if the authorization has been obtained on the basis of false or misleading information; in the case of an importer, the importer no longer meets the requirements set out in one or more of paragraphs 10.5(2)(a) to (c.2); in the case of a carrier, the carrier no longer meets the requirements set out in one or more of paragraphs 10.5(3)(a) to (c.1); the importer or carrier, as the case may be, so requests; or in the case of a CSA authorization that has been suspended, the importer or carrier, as the case may be, has not corrected the matter that gave rise to the suspension within 30 days after the suspension has taken effect or, if a longer period has been allowed under subsection (3), within that period. In deciding whether to suspend or cancel the CSA authorization of a CSA importer or CSA carrier, the Minister is to consider the severity of the breach and whether or not it was rectified soon after it was discovered; the economic impact of the suspension or the cancellation; and the security and safety of Canadians. If it is not possible for an importer or carrier to correct the matter that gave rise to the suspension within 30 days after the suspension has taken effect, the Minister, on an application made within those 30 days, shall allow a longer period to correct the matter. If the Minister decides to refuse to issue a CSA authorization or to suspend or cancel a CSA authorization, the Minister shall give a written notice to the applicant or the CSA importer or CSA carrier, as the case may be, that sets out the reasons for the decision; and give an opportunity to the applicant or the CSA importer or CSA carrier, as the case may be, to make written submissions concerning the decision. The suspension or cancellation of a CSA authorization is not effective until the earlier of the day on which the notice referred to in paragraph (1)(a) is received, and the 15th day after the day on which that notice is sent by mail or courier. The Minister shall, on application, reinstate a suspended CSA authorization if the matter giving rise to the suspension has been corrected. Every CSA importer must, in respect of changes to the information provided in accordance with paragraph 10.5(1)(b), notify the Minister in writing at least 30 days before they occur. Despite subsection (1), every CSA importer shall immediately notify the Minister of any of the following changes: Despite subsection (1), every CSA importer must immediately notify the Minister in writing of any of the following changes: changes to the ownership or organizational structure of the importer; the sale of all or part of the importer’s business; and the importer is no longer able to electronically transmit to the Agency the information that is submitted when accounting for goods released under subsection 32(2) of the Act and any adjustments to that information. Every CSA carrier shall, in respect of changes to the information provided under paragraph 10.5(1)(c), notify the Minister at least 30 days before they occur. Despite subsection (1), every CSA carrier shall immediately notify the Minister of any of the following changes: changes to the carrier’s name or corporate name, as the case may be, residence or business address, as the case may be, solvency or security referred to in paragraph 10.5(3)(f); changes to the ownership or organizational structure of the carrier; and the sale of all or part of the carrier’s business. Every CSA carrier shall, as soon as the circumstances permit, provide the Minister with a description of any commercial goods that the carrier transported into Canada; were not released but were authorized for delivery to a place under subsection 19(1) or paragraph 32(2)(b) of the Act; and were not delivered to that place within 40 days after the authorization was given. [Repealed, SOR/2024-41, s. 24] The security required under paragraphs 7.2(b), 7.3(b), 9(a) and 10.5(2)(f) must be given in accordance with the requirements of the Financial Security (Electronic Means) Regulations and in an amount determined by the Minister. Subject to subsection (2), where the importer or owner of commercial goods cannot account for the goods in the manner described in paragraph 32(1)(a) of the Act for the reason only that the prescribed information is not available to that importer or owner, the goods may be released under subsection 32(2)(a) of the Act prior to the accounting required under subsection 32(1) of the Act and may, pursuant to section 33 of the Act, be so released prior to the payment of the duties thereon on condition that the importer or owner of the goods makes the interim accounting required under subsection 32(2)(a) of the Act and provides, at the time of the interim accounting, information and evidence sufficient to enable an officer to determine provisionally the tariff classification and estimate the value for duty of the goods; and gives security in accordance with the requirements of the Financial Security (Electronic Means) Regulations and in an amount determined by the Minister. The conditions set out in paragraphs (1)(a) and (b) do not apply where in the case of used goods or goods unconditionally free of duties, a determination of the tariff classification and an appraisal of the value for duty of the goods is made by an officer pursuant to subsection 58(1) of the Act; or an interim accounting in respect of the goods is made pursuant to section 14. If commercial goods are released under paragraph 32(2)(a) of the Act in accordance with section 12, the person who made the interim accounting must account for the goods in the manner described in paragraph 32(1)(a) of the Act and pay any duties on the goods by the 10th weekday after the 17th day of the month following the month that includes the earlier of Subject to subsection (2), the following goods may be released under subsection 32(2) of the Act prior to the accounting required under paragraph 32(1)(a) of the Act and may be released under subsection 33(1) of the Act prior to the payment of duties required under paragraph 32(1)(b) of the Act: plans, drawings and blueprints imported for use in a construction project in Canada; machinery and equipment imported for use in a thing being installed in Canada, where the value for duty thereof cannot readily be appraised; military equipment imported by the Department of National Defence; and material, components and parts imported by the Department of National Defence for use in the repair, maintenance, modification and testing of the equipment referred to in paragraph (c). No goods referred to in subsection (1) may be released under subsection 32(2) or 33(1) of the Act unless the importer or owner of the goods in the case of goods to be released under paragraph 32(2)(b) of the Act, provides, before the goods are authorized for delivery, information and evidence sufficient to enable an officer to determine the tariff classification and estimate the value for duty of the goods; in any other case, makes the interim accounting required under paragraph 32(2)(a) of the Act and provides, at the time of the interim accounting, information and evidence sufficient to enable an officer to determine the tariff classification and estimate the value for duty of the goods; gives security in accordance with the requirements of the Financial Security (Electronic Means) Regulations and in an amount determined by the Minister; and undertakes to notify the Minister as soon as feasible in writing of the termination date of the construction project, in the case of goods referred to in paragraph (1)(a), the termination date of the installation of the thing, in the case of goods referred to in paragraph (1)(b), or the date the last shipment is received, in the case of goods referred to in paragraph (1)(c) or (d) that are part of a series of shipments. If goods referred to in subsection 14(1) are released under subsection 32(2) of the Act, the goods must be accounted for under subsection 32(3) of the Act within 12 months after the applicable date referred to in subparagraph 14(2)(c)(i), (ii) or (iii), and the duties on those goods must be paid, in the case of goods imported by a CSA importer, no later than the 10th weekday after the 17th day of the month following the month in which goods are accounted for and, in all other cases, at the time of accounting. [Repealed, SOR/2024-41, s. 30] [Repealed, SOR/2006-152, s. 19] Name or corporate name, as the case may be Business number Operating names, if different from the name provided under item 1 Business address Mailing address, if different from the business address Telephone and facsimile numbers Form of business organization, e.g., corporation, partnership, sole proprietorship or other entity If importer is a corporation, a chart of its corporate structure showing parent and subsidiary corporations and their business numbers, if any If importer has a website, its address North American Industrial Classification Code as assigned by Statistics Canada, if any Description of the key business activities and products Name, title, street address, mailing address, e-mail address, telephone number and facsimile number of the importer’s contact person Number of employees Names of Canadian divisions that import goods into Canada For all Canadian divisions, the information required in items 2 to 11 Names of Canadian divisions responsible for purchasing goods 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 Act Description of internal policies in place to minimize criminal activities 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 from If importer is using its own conveyances to transport the goods to Canada, the carrier code assigned by the Agency to the importer Agreements or arrangements with government departments or other agencies to allow goods to enter Canada Identification number of the security relevant to the application if the security has already been given Accounting option chosen under section 10.3 Fiscal year Date that the importer expects to meet the requirements for the CSA authorization 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 arise 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 Agency Method to be used to differentiate imported goods from domestic shipments Method to be used to ensure that adjustments to the accounting information will be made to the Agency Name or corporate name, as the case may be, and addresses of consignees in Canada that receive direct delivery of the imported goods 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 address Procedures to electronically transmit adjustments, updates to consignees and vendors and monthly Revenue Summary Forms to the Agency Description and supporting documentation to demonstrate the audit trails that link business systems, books, records, documents, and accounting to the Agency [Repealed, SOR/2024-41, s. 31] 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 Act Records to be used to identify the requirement to account for goods to the Agency Method to be used to determine the date that goods are released under paragraph 32(2)(b) of the Act 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 Carrier code assigned by the Agency Type of transportation business Number of years transporting goods into Canada Year business was founded Location of books and records Types of conveyances used Principal clients Directory of employees’ names, job titles and phone numbers Chart of organizational structure showing key positions If carrier has a website, its address Description of the types of service provided Name, title, street address, mailing address, e-mail address, telephone number and facsimile number of the carrier’s contact person Number of shipments transported into Canada during the past 24 months 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 office Border crossings normally used Names of divisions where the imported goods are delivered and corporate names and business numbers of the corporations to which those divisions belong Every carrier code that is assigned by the Agency and the name of the carrier that is associated with each code Names and addresses of terminals and warehouses owned or operated by the carrier 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 freight 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 warehouses 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 employees 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 contractors Training procedures relating to border-crossing requirements for persons who operate the conveyances, if any 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 carrier Identification of separate systems and procedures used for individual clients Sample of business flow documents, including a description of when and how those documents are generated in the process used Description of the business processes that demonstrates controls and audit trails relating to control numbers, sales, dispatch, delivery, billing and discrepancies 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 trailers Description of the system or procedure to ensure that the correct bar codes will be presented with shipments Description of the system or procedure to identify a shipment to be released under paragraph 32(2)(b) of the Act Description of the system or procedure to identify a CSA importer, owner or consignee that receives goods under paragraph 32(2)(b) of the Act 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 Regulations 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 carrier 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. Description of the system or procedure that is in place to ensure compliance with section 10.82