Reporting of Imported Goods Regulations

2.1 In these Regulations,

• (a) a shipment for which a carrier is responsible consists of

  • (i) a specified good or collection of specified goods that is listed in a single bill of lading, waybill or similar document that is issued by the carrier and that relates to the carriage of those goods by the carrier, or

  • (ii) a specified good that is an empty cargo container that is not for sale and that is transported by the carrier but is not listed in a bill of lading, waybill or similar document; and

• (b) a shipment for which a freight forwarder is responsible consists of a specified good or collection of specified goods that is listed in a single bill of lading, waybill or similar document that is issued by the freight forwarder and that relates to the carriage of those goods.