Exporters' and Producers' Records Regulations

SOR/97-71

Registration 30 December, 1996

CUSTOMS ACT

Exporters' and Producers' Records Regulations

P.C. 1996-2083 30 December, 1996

Whereas the proposed Exporters' and Producers' Records Regulations implement a provision of CIFTA and otherwise make no material substantive change in an existing regulation and are therefore, by virtue of paragraphs 164(4)(a.03)^a and (d) of the Customs Act^b, not required to be published under subsection 164(3) of that Act;

Therefore, His Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to subsection 97.2(1)^c, paragraph 164(1)(i)^d and subsection 164(1.1)^e of the Customs Act^b, hereby makes the annexed Exporters' and Producers' Records Regulations.

^a S.C. 1996, c. 33, s. 40^b R.S., c. 1 (2nd Supp.)^c S.C. 1996, c. 33, s. 38^d S.C. 1992, c. 28, s. 30(1)^e S.C. 1993, c. 44, s. 108(1)

EXPORTERS' AND PRODUCERS' RECORDS REGULATIONS

INTERPRETATION

1. The definitions in this section apply in these Regulations.

"Act" means the Customs Act. (Loi)

"advance ruling" means an advance ruling referred to in Article 509 of NAFTA, Article 5.8 of CIFTA or Article E-09 of CCFTA or Article V.9 of CCRFTA. (décision anticipée)

"commercial goods" means goods exported for sale or for any industrial, occupational, commercial, institutional or other like use. (marchandises commerciales)

"indirect material" means a good used in the production, testing or inspection of a good but not physically incorporated into the good, or a good used in the maintenance of buildings or the operation of equipment associated with the production of a good, including

(a) fuel and energy;

(b) tools, dies and moulds;

(c) spare parts and materials used in the maintenance of equipment and buildings;

(d) lubricants, greases, compounding materials and other materials used in production or used to operate equipment and buildings;

(e) gloves, glasses, footwear, clothing, safety equipment and supplies;

(f) equipment, devices and supplies used for testing or inspecting the goods;

(g) catalysts and solvents; and

(h) any other goods that are not incorporated into the good but whose use in the production of the good can reasonably be demonstrated to be part of that production. (matière indirecte)

"material" means a good used in the production of another good, and includes a part or an ingredient. (matière)

"producer" means a person who grows, mines, harvests, fishes, traps, hunts, manufactures, processes or assembles a good. (producteur)

"production" means growing, mining, harvesting, fishing, trapping, hunting, manufacturing, processing or assembling a good. (production) SOR/97-330, s. 1; SOR/2001-197, s. 8; SOR/2004-123, s. 1.

GENERAL

2. Every person who exports or causes to be exported commercial goods and who is required by subsection 97.2(1) of the Act to keep records in respect of those commercial goods shall keep, for the period of six years following the exportation of the commercial goods, all records that relate to

(a) the origin, purchase, importation, costs and value of the commercial goods;

(b) payment for the commercial goods;

(c) the usage to which the commercial goods are put in Canada;

(d) the exportation of the commercial goods; and

(e) the source of all materials, including indirect materials, used in the production of the commercial goods. SOR/97-330, s. 2.

GOODS THAT ARE EXPORTED TO A FREE TRADE PARTNER

[SOR/97-330, s. 3]

Exporter

3. Every exporter of commercial goods who has completed and signed a certificate in accordance with subsection 97.1(1) of the Act and who is required by subsection 97.2(1) of the Act to keep records in respect of those commercial goods shall keep, for the period of six years following the date on which the certificate was signed, in addition to the records described in section 2,

(a) all records that relate to an application for, or receipt of, any advance ruling by the customs administration of the applicable free trade partner; and

(b) if the exporter is not a producer, all written representations received from the producer of the commercial goods that state that the commercial goods meet the rules of origin set out in or contemplated by the applicable free trade agreement. SOR/97-330, s. 4.

Producer

4. Every producer of commercial goods who has completed and signed a certificate in accordance with subsection 97.1(1) of the Act and who is required by subsection 97.2(1) of the Act to keep records in respect of those commercial goods shall keep, for the period of six years following the date on which the certificate was signed, all records that relate to the production of the commercial goods, including all records that relate to

(a) the purchase, cost and value of, and payment for, the commercial goods;

(b) the purchase, cost and value of, and payment for, all materials and indirect materials used in the production of the commercial goods; and

(c) an application for, or receipt of, any advance ruling by the customs administration of the applicable free trade partner. SOR/97-330, s. 5.

Inspection of Records

5. Every person who is required to keep records in accordance with sections 2 to 4 shall, where that person has received written notification from the customs administration of a free trade partner wishing to conduct a verification visit in accordance with a free trade agreement and has given written consent to the making of such a visit, make those records available for inspection by an officer of the customs administration of that free trade partner at all reasonable times and shall provide a facility for the inspection of those records. SOR/97-330, s. 6.

6. [Repealed, SOR/97-330, s. 6]

ELECTRONIC OR OTHER FORMAT

7. The records required to be kept under these Regulations may be kept on machine-sensible data media if the media can be related back to the supporting source documents and are supported by a system capable of producing accessible and readable copy.

8. The records required to be kept under these Regulations may be kept on microfilm by means of any photographic or microphotographic process that is in accordance with National Standard of Canada CAN2-72.11-79, Microfilm as Documentary Evidence, published by the Canadian General Standards Board in August 1979, as amended from time to time.

REPEAL

9. The Exporters' and Producers' Records Regulations¹ are repealed.

¹ SOR/93-556

COMING INTO FORCE

10. These Regulations come into force on the day on which section 38 of the Canada-Israel Free Trade Agreement Implementation Act, being chapter 33 of the Statutes of Canada, 1996, comes into force.