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Records for Imported Goods
Canada Border Services Agency (CBSA)
Last Verified: 2006-02-13
Act: Customs Act, R.S.C. 1985, c. 1, 2nd Supp.
Regulation: Imported Goods Records Regulations, SOR/86-1011, as amended
To Whom Does This Apply?
Importers of commercial goods, holders of sufferance and bonded warehouse licenses, duty free shop licenses and duties relief certificates.
Summary
The Customs Act governs the administration and enforcement of custom laws. The Act specifies the reporting requirements for import and export. Under the Customs Act, every person who imports goods for sale, causes goods to be imported for sale or for any industrial, occupational, commercial, institutional, or any other use shall keep records for those goods at the place of business, in Canada or at any other place designated by the Minister.
The Imported Goods Records Regulations provide for the keeping of records and specify how long importers must keep records, and the type of records they must keep. For information relative to the records that must be maintained in Canada by importers, consult Canada Border Services Agency (CBSA) Customs Memorandum D17-1-21.
If you require personal assistance contact the Customs Client Services Office closest to you (see Related Reading: Customs Offices - Supplement or from Canada Border Service Agency's Web site for a list of addresses).
DISCLAIMER
Information contained in this section is of a general nature only and is not intended to constitute advice for any specific fact situation. For particular questions, the users are invited to contact their lawyer. For additional information, see contact(s) listed below.
Manitoba Contact(s):
See National Contact.
National Contact(s):
Border Information Service - BIS
Canada Border Services Agency
Telephone: 204-983-3500 or 506-636-5064 (for calls outside Canada)
Toll-free (information): 1-800-461-9999 (for calls within Canada)
Web site: http://www.cbsa.gc.ca/menu-eng.html
DISCLAIMER
Information contained in this document is of a general nature only and is not intended to constitute advice for any specific fact situation. Users concerned about the reliability of the information should consult directly with the source, or seek legal counsel.
LINKS POLICY
Some of the hypertext links lead to non-federal government sites which are not subject to the Official Languages Act and the material is available in one language only.
Information contained in this document is of a general nature only and is not intended to constitute advice for any specific fact situation. Users concerned about the reliability of the information should consult directly with the source, or seek legal counsel.
LINKS POLICY
Some of the hypertext links lead to non-federal government sites which are not subject to the Official Languages Act and the material is available in one language only.
