Reporting of Imported Goods Regulations

The Reporting of Imported Goods Regulations (SOR/86-873) are regulations made under the Customs Act that outline the requirements for reporting imported goods to the Canada Border Services Agency (CBSA). The regulations came into force on August 14, 1986.

The regulations require all imported goods to be reported without delay after arrival in Canada. For goods transported by air, reports must be made within a certain timeframe after clearance with NAV CANADA. For goods transported by water, reports must be made upon landing at a customs office following arrival in Canada.

Reporting requirements include the use of electronic means for reporting, except in specific circumstances where written or oral reporting may be permitted. Goods that meet certain conditions, such as being eligible for release under paragraph 32(2)(b) of the Act, may be reported orally.

There are exceptions to the rules regarding reporting at the nearest customs office. For example, goods in the actual possession of a person arriving in Canada on board a commercial passenger conveyance who has a destination outside Canada do not have to be reported, provided certain conditions are met.

Overall, these regulations aim to streamline and standardize the process for reporting imported goods, ensuring compliance with customs laws and regulations.