Ottawa, September 29, 2005
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In Brief
Reporting of Exported Goods Regulations
1. The attached D Memorandum supersedes Memorandum D20-1-0 dated May 3, 2005.
2. This revision reflects the name change to the D memorandum.
3. Any questions concerning this Memorandum should be directed to:
Export Process
Canada Border Services Agency
Telephone: (613) 954-7160
Facsimile: (613) 946-0241
Email: exports@cbsa-asfc.gc.ca
This memorandum contains the Regulations respecting
the reporting of export shipments from Canada.
Interpretation
1. The following definitions apply in these Regulations.
- “Act”
- means the Customs Act. (Loi)
- “bulk goods”
- means goods that are loose or in mass, such
that they are confined only by the permanent structures
of a large container or a transport unit, without
intermediate containment or intermediate packaging.
(marchandises en vrac)
- “carrier”
- in respect of goods that are exported, means the
person, other than the exporter of the goods, who
transports them from Canada. (transporteur)
- “chief officer of customs”
- in respect of an area or place,
means the manager of the customs office or customs
offices that serve that area or place. (agent en chef des
douanes)
- “commercial goods”
- means goods that are exported for sale
or for any industrial, occupational, commercial,
institutional or other similar use. (marchandises
commerciales)
- “customs service provider”
- in respect of goods that are
exported, means a person who provides to the exporter
customs services relating to the exportation of the
goods, other than the sole service of transporting the
goods from Canada, and includes an agent or other
representative of the exporter, a customs broker and a
freight forwarder. (prestataire de services douaniers)
“exporter”, in respect of goods that are exported, means the
holder of a business number for the purposes of the Act
who exports commercial goods or causes them to be
exported. (exportateur)
- “export reporting office”
- means a customs office designated
under section 5 of the Act for the purpose of reporting
goods that are exported. (bureau de déclaration des
exportations)
- “homogeneous goods”
means goods that
- (a) closely resemble each other in respect of their
component materials and characteristics; and
- (b) are intended to be used for the same purpose.
(marchandises homogènes)
- “restricted goods”
- means goods the exportation of which is
prohibited, controlled or regulated under the Act or any
other Act of Parliament. (marchandises d'exportation
restreinte)
- “time-sensitive goods”
means goods that
- (a) would lose their value or principal utility if not
immediately exported for use within a limited time after
the exportation; or
- (b) are part of a manufacturing and stock control
system in which goods are produced and delivered as
they are required. (marchandises d'utilité temporaire)
Prescribed Classes of Persons
2. For the purposes of section 95 of the Act, the following
classes of persons are required to report goods that are
exported:
- (a) exporters;
- (b) carriers; and
- (c) customs service providers.
Reporting by the Exporter
Reporting at an Export Reporting Office
3. (1) Subject to subsection (2) and sections 4, 6 and 7, all
goods that are exported shall be reported in writing by the
exporter at an export reporting office
- (a) if the goods are exported by mail, not less than two
hours before the goods are delivered to the post office
where the goods are mailed;
- (b) if the goods are exported by vessel, not less than 48
hours before the goods are loaded onto the vessel;
- (c) if the goods are exported by aircraft, not less than
two hours before the goods are loaded on board the
aircraft;
- (d) if the goods are exported by rail, not less than two
hours before the railcar on which the goods have been
loaded is assembled to form part of a train for export;
and
- (e) if the goods are exported by any other means,
immediately before the exportation of the goods.
- (2) Live animals, bulk goods, homogeneous goods or
time-sensitive goods may, unless they are restricted goods,
be reported immediately before they are exported.
Summary Reporting
4. (1) An exporter may, in writing on a monthly basis,
report bulk goods or homogeneous goods that are exported
if, before the exportation,
- (a) the exporter has received written confirmation
from the chief officer of customs at the appropriate
regional office of the Agency that the goods qualify as
bulk goods or homogeneous goods that may be
reported in accordance with this section; and
- (b) where the goods are restricted goods, the exporter
has received written confirmation from an appropriate
official responsible for the administration of the Act of
Parliament under which the exportation of the goods is
restricted that the goods may, under that Act, be
reported in accordance with this section.
(2) The report referred to in subsection (1) shall be
sent to the Chief Statistician of Canada within five business
days after the end of the month in which the goods are exported.
Restricted Goods
5. (1) If goods that are exported are restricted goods, the
exporter of the goods shall, in addition to making the report
referred to in section 3 or 4, as applicable, provide evidence
that the exportation of the goods complies with the Act of
Parliament under which the exportation of the goods is
restricted.
(2) The evidence referred to in subsection (1) and a
copy of the report made under section 3 shall be provided to
the chief officer of customs, within the applicable time set
out in that section, and the goods made available for
inspection, at
- (a) the place specified in the permit authorizing the
exportation; or
- (b) if no place is specified in that permit, at the export
reporting office located closest to the place of exit of
the goods from Canada.
Exceptions to Reporting by the Exporter
6. Subject to section 8, the following classes of goods
may, if the goods are not restricted goods, be exported
without being reported by the exporter:
- (a) personal and household effects, other than those of
an emigrant, that are not for resale or commercial use;
- (b) commercial goods having a value of less than
$2,000 Canadian;
- (c) conveyances that would, if they were imported, be
classified at the time of importation under tariff item
No. 9801.10.00, 9801.20.00 or 9801.30.00 in the List
of Tariff Provisions set out in the schedule to the
Customs Tariff;
- (d) cargo containers that would, if they were imported,
be classified at the time of importation under tariff item
No. 980l.10.00 in the List of Tariff Provisions set out in
the schedule to the Customs Tariff;
- (e) reusable skids, drums, pallets, straps and similar
goods used by a carrier in the international commercial
transportation of goods;
- (f) goods exported by diplomatic embassy or mission
personnel for their personal or official use;
- (g) personal gifts and donations of goods, excluding
conveyances;
- (h) goods that were imported into Canada and are
exported from Canada after being transported in transit
through Canada en route to a non-Canadian destination;
- (i) goods that were manufactured or produced in
Canada and that are exported from Canada for the
purpose of being transhipped through another country
to another Canadian destination;
- (j) goods exported for repair or warranty repair that
will be returned to Canada;
- (k) goods for use as ships' stores by a Canadian
carrier;
- (l) goods manufactured or produced outside Canada
and removed for export from a bonded warehouse or
sufferance warehouse; and
- (m) goods, other than goods exported for further
processing, that will be returned to Canada within
12 months after the date of exportation.
7. Subject to section 8, goods that are described in or
come within the scope of a written arrangement made
between the Government of Canada and the government of
another country may be exported to that country without
being reported by the exporter if, under that arrangement,
information respecting the exportation will be collected by
that country as information relating to importations into that
country and will be shared with Canada.
8. Goods that are exported and are of a class described in
section 6 or of a type referred to in section 7 shall be
reported in writing by the exporter before the goods leave
Canada if an officer, at the time of the exportation, suspects
on reasonable grounds that they are being exported contrary
to an Act of Parliament and, for that reason, requests that
they be reported.
Reporting by a Carrier
Conveyances Used to Export Goods
9. (1) Subject to subsection (2), if goods are exported by a
carrier by means of a conveyance, the exportation of the
conveyance shall be reported in writing by the carrier before
the exportation
- (a) in the case of a vessel, at the export reporting
office located closest to the place where the goods are
loaded aboard the vessel for export;
- (b) in the case of a railcar, at the export reporting
office located closest to the place where the railcar on
which the goods are loaded is assembled to form part of
a train for export; and
- (c) in any other case, at the export reporting office
located closest to the place of exit of the conveyance
from Canada.
(2) Subsection (1) does not apply in respect of a
conveyance that is
- (a) a regularly scheduled aircraft; or
- (b) a highway conveyance, except if the conveyance is
used to export goods from Canada in the circumstances
described in paragraph 6(i).
Goods Other Than the Conveyances Used to Export
Them
10. Subject to sections 11 to 13, all goods that are exported
by a carrier, other than the conveyance used to export them,
shall be reported in writing by the carrier, before the
exportation, at the export reporting office located closest to
the place where the goods are loaded on board the
conveyance for export.
11. Goods that are imported into Canada and are exported
from Canada after being transported in transit through
Canada en route to a non-Canadian destination shall be
reported in writing by the carrier before the goods leave
Canada
- (a) if the goods are exported by mail, at the export
reporting office located closest to the post office where
the goods are mailed;
- (b) if the goods are exported by vessel, at the export
reporting office located closest to the place where the
goods are loaded aboard the vessel for export;
- (c) if the goods are exported by aircraft, at the export
reporting office located closest to the place of departure
of the aircraft from Canada;
- (d) if the goods are exported by rail, at the export
reporting office located closest to the place where the
railcar on which the goods are loaded is assembled to
form part of a train for export; and
- (e) if the goods are exported by any other means, at
the export reporting office located nearest the place of
exit of the goods from Canada.
12. Goods that are exported by a carrier by means of a
highway conveyance, other than goods described in
section 11, are not required to be reported by the carrier
unless an officer, at the time of the exportation, suspects on
reasonable grounds that they are being exported contrary to
an Act of Parliament and, for that reason, requests that they
be reported.
13. (1) Subject to subsection (4), goods that are exported
by a carrier by means of a conveyance other than a highway
conveyance and that have been or will be reported by the
exporter in accordance with these Regulations may be
reported by the carrier after their exportation if the carrier
- (a) has, before the exportation, given an undertaking in
writing to an officer that the carrier is exporting only
such goods; and
- (b) has on that basis been authorized in writing by that
officer to report the goods in accordance with this
section.
(2) Goods referred to in subsection (1) shall be reported
by the carrier in writing at an export reporting office
- (a) if the goods are exported by vessel, within three
business days after the departure of the vessel from the
place in Canada where it is loaded;
- (b) if the goods are exported by rail, within one
business day after the day on which the railcar on
which the goods are loaded is assembled to form part of
a train for export; and
- (c) if the goods are exported by aircraft, within one
business day after the day on which the aircraft departs
from the place in Canada where it is loaded.
(3) In the case of goods referred to in paragraph (2)(a),
the carrier must also report the goods in writing to the Chief
Statistician of Canada within five business days after the
end of the month in which the conveyance departs from
Canada.
(4) Goods referred to in subsection (1) shall be
reported in writing by the carrier at an export reporting
office before the goods leave Canada if an officer, at the
time of the exportation, suspects on reasonable grounds that
they are being exported contrary to an Act of Parliament
and, for that reason, requests that they be reported.
Reporting by a Customs Service Provider
14. Goods that are exported by a customs service provider
shall be reported in writing by the customs service provider
at an export reporting office before the goods leave Canada
if an officer, at the time of the exportation, suspects on
reasonable grounds that they are being exported contrary to
an Act of Parliament and, for that reason, requests that they
be reported.
Oral Reporting of Goods
15. Notwithstanding anything in these Regulations, the
following goods may, if they are exported, be reported
orally at the export reporting office located closest to the
place of exit of the goods:
- (a) a Canadian military conveyance that does not
contain any goods or cargo, if the conveyance is not a
restricted good;
- (b) goods that are the property of and are for the
exclusive use of the Department of National Defence
and that are being exported by that Department to its
defence bases abroad or in support of Canadian Forces
deployment operations; and
- (c) goods that are being exported because of a medical
emergency, fire, flood or other disaster that threatens
life, property or the environment.
Manner of Reporting Fishing Vessels
16. Each exportation, during a fishing season, of a
commercial fishing vessel that is registered or licensed
under the Canada Shipping Act need not be reported if the
carrier, before the first exportation of the vessel during that
fishing season, reports the vessel in writing to the chief
officer of customs at an export reporting office.
Manner of Reporting Catch
17. All catch that is caught by a Canadian registered
commercial fishing vessel in Canadian territorial waters and
then delivered by that vessel to a port outside Canada, or
delivered from that vessel to a foreign registered
commercial fishing vessel bound for a port outside Canada,
shall be reported in writing by the exporter to the chief
officer of customs at an export reporting office,
immediately on the return of the vessel to Canada.
Manner of Reporting Ferries
18. If a vessel is used by a carrier on a particular day solely
or principally for the transportation of motor vehicles or
passengers across international waters, the carrier shall,
immediately on the return of the vessel to Canada after its
last trip on that day, report the vessel in writing to the chief
officer of customs at the export reporting office located
closest to the place at which the vessel lands in Canada.
Manner of Reporting Conveyances
19. Any person who intends to permanently export a
conveyance shall, before the exportation and in addition to
making any other report required by these Regulations,
provide documentation indicating the vehicle identification
number (VIN) of the conveyance to the chief officer of
customs at the export reporting office located closest to the
place of exit of the conveyance.
Repeal
20. The Reporting of Exported Goods Regulations1 are
repealed.
Coming Into Force
21. These Regulations come into force on the day on which
they are registered.
References
Issuing office | Export Process |
Headquarters file | 7605-10-8 |
Legislative references |
Customs Act, sections 7.1, 95, 96, 97, 99, 101, 109.1 |
Other references |
D3 series, D6-2-3, D7-3-2, D7-4-2, D11-4-14, D19 series,
D20 series |
Superseded memoranda D |
D20-1-0, May 3, 2005 |