Accounting for Imported Goods and Payment of Duties Regulations

10.2 Eligible goods may be released under paragraph 32(2)(b) of the Act prior to the accounting required under paragraph 32(1)(a) of the Act and may be released under subsection 33(1) of the Act prior to the payment of the duties required under paragraph 32(1)(b) of the Act on condition that

• (a) the importer of those goods is a CSA importer;

• (b) the carrier that transports those goods is a CSA carrier;

• (c) when reporting the goods, the operator of the conveyance provides in bar-coded format the CSA carrier’s carrier code as assigned by the Agency and the CSA importer’s business number; and

• (d) in the case of eligible goods transported into Canada by a commercial highway conveyance as defined in section 1 of the Presentation of Persons (2003) Regulations, the driver of the conveyance holds an authorization under those Regulations.