CN 13-015, Clarification of the Imported Goods Records Regulations

July 2, 2013

Members might be interested in a new Customs Notice related to record keeping requirements for goods imported duty free under tariff item 9948.00.00. Previous information on issues associated with this tariff classification, used for iPods and televisions, has been provided to members.

According to CN 13-015, importers will be allowed to attest to the intended use of the goods, rather than requiring the end-user to provide a certificate or other record. Importers will be required to keep records of written attestation and must also advise CBSA should they become aware of any diversion of the goods other than on the basis for which they were released duty free, and keep records confirming that full applicable duties have been paid.

The Customs Notice is found here:
http://cbsa-asfc.gc.ca/publications/cn-ad/cn13-015-eng.html

The CSCB is interested in hearing comments from members regarding this Customs Notice.

Topic(s)

Acts & Regulations

CBSA Policies & Decisions

Disclaimer

The foregoing information is provided for informational purposes only and is not intended as, nor should it be considered, professional advice or a substitute for conducting your own thorough research and review. Before making any decisions or taking any action based on the information provided, you should conduct your own independent investigation and/or seek professional advice from a qualified expert in the relevant field. The CSCB disclaims all liability for actions taken or not taken based on the information provided.

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