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

AMENDMENTS NOT IN FORCE

• — SOR/2024-41, s. 12

  • • 12 (1) The definitions billing period and chief officer of customs in section 2 of the Accounting for Imported Goods and Payment of Duties RegulationsFootnote ⁴ are repealed.

      • Return to footnote ⁴SOR/86-1062; SOR/2018-121, s. 1

    • (2) The definition business number in section 2 of the Regulations is replaced by the following:

      business number

      business number means the unique number assigned to a person by the Minister of National Revenue; (numéro d’entreprise)

    • (3) Section 2 of the Regulations is amended by adding the following in alphabetical order:

      weekday

      weekday means a Monday, Tuesday, Wednesday, Thursday or Friday, including any holiday that falls on one of those days. (jour de semaine)

• — SOR/2024-41, s. 13

  • 13 The Regulations are amended by adding the following after section 2:

    • 2.1 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

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

      • (b) the last day on which the goods are required to be accounted for.

• — SOR/2024-41, s. 14

  • 14 The Regulations are amended by adding the following before section 3:

    • • 2.2 (1) 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.

      • (2) 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

        • (a) the infrastructure is inadequate or incompatible with the electronic means set out in the Electronic Commerce Client Requirements Document;

        • (b) 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

        • (c) it is impracticable for a person, due to circumstances outside of their control, to account for goods by the electronic means.

• — SOR/2024-41, s. 15

  • 15 The portion of subsection 3(1) of the Regulations before paragraph (a) is replaced by the following:

    • • 3 (1) 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

• — SOR/2024-41, s. 16

  • 16 Subsection 5(2) of the Regulations is repealed.

• — SOR/2024-41, s. 17

  • 17 Paragraph 7.2(d) of the Regulations is replaced by the following:

    • (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).

• — SOR/2024-41, s. 18

  • 18 Section 7.5 of the Regulations is replaced by the following:

    • 7.5 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.

• — SOR/2024-41, s. 19

  • 19 Section 8.3 of the Regulations is replaced by the following:

    • • 8.3 (1) 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.

      • (2) 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

        • (a) the Corporation’s infrastructure is inadequate or incompatible with the electronic system specified by the Minister; or

        • (b) a natural disaster, a national crisis or any other exceptional circumstance prevents or impedes the use of that system or makes using it unreliable.

• — SOR/2024-41, s. 20

  • 20 Sections 10 and 10.1 of the Regulations are replaced by the following:

    • 10 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.

    • 10.1 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.

• — SOR/2024-41, s. 21

  • • 21 (1) Paragraph 10.3(1)(b) of the Regulations is replaced by the following:

      • (b) the period beginning on the 18th day of a month and ending on the 17th day of the following month.

    • (2) Subsections 10.3(2) and (3) of the Regulations are replaced by the following:

      • (2) 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.

      • (3) 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.

• — SOR/2024-41, s. 22

  • 22 Subsection 10.4(1) of the Regulations is repealed.

• — SOR/2024-41, s. 23

  • • 23 (1) Subsection 10.8(1) of the Regulations is replaced by the following:

      • • 10.8 (1) 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.

    • (2) The portion of subsection 10.8(2) of the Regulations before paragraph (a) is replaced by the following:

      • (2) Despite subsection (1), every CSA importer must immediately notify the Minister in writing of any of the following changes:

• — SOR/2024-41, s. 24

  • 24 Section 10.9 of the Regulations and the heading before it are repealed.

• — SOR/2024-41, s. 25

  • 25 Section 11 of the Regulations is replaced by the following:

    • 11 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.

• — SOR/2024-41, s. 26

  • 26 Paragraph 12(1)(b) of the Regulations is replaced by the following:

    • (b) gives security in accordance with the requirements of the Financial Security (Electronic Means) Regulations and in an amount determined by the Minister.

• — SOR/2024-41, s. 27

  • 27 Section 13 of the Regulations is replaced by the following:

    • 13 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

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

      • (b) the last day on which the goods are required to be accounted for.

• — SOR/2024-41, s. 28

  • • 28 (1) Paragraph 14(2)(b) of the Regulations is replaced by the following:

      • (b) gives security in accordance with the requirements of the Financial Security (Electronic Means) Regulations and in an amount determined by the Minister; and

    • (2) The portion of paragraph 14(2)(c) of the Regulations before subparagraph (i) is replaced by the following:

      • (c) undertakes to notify the Minister as soon as feasible in writing of

• — SOR/2024-41, s. 29

  • 29 Section 15 of the Regulations is replaced by the following:

    • 15 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.

• — SOR/2024-41, s. 30

  • • 30 (1) The Regulations are amended by adding the following after section 15:

      • 16 Despite paragraphs 7.2(b) and 9(a), an importer or owner of commercial goods is not required to give security under those paragraphs if they are registered in the electronic system specified by the Minister.

    • (2) Section 16 of the Regulations is repealed.

• — SOR/2024-41, s. 31

  • 31 Item 34 of Schedule 2 to the Regulations is repealed.