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Memorandum D17-1-5

In Brief

Ottawa, May 16, 2002

SUBJECT

IMPORTING COMMERCIAL GOODS

This is a revision to paragraphs 86, 93, 94, 105, and 122 of Memorandum D17-1-5 of March 28, 2000. Paragraph 93 has been amended as a result of the introduction of the mandatory HS coding on May 1, 2002. Paragraphs 86, 94, 105, and 122 have been amended as a result of the elimination of the requirements to submit copies of Form B3 and release documentation for Statistics Canada. Please replace the old version of the paragraphs with this new version in your hard copy. All changes are indicated by a vertical line in the margin.

Memorandum D17-1-5

Ottawa, June 16, 2000

SUBJECT

IMPORTING COMMERCIAL GOODS

1. Appendix 2H, added to Memorandum D17-1-5, Importing Commercial Goods, dated March 28, 2000, outlines new procedures in place for reporting multiple PARS shipments for less than truckloads (LTL) carriers.

2. The former Appendix 2H becomes Appendix 2I.

This Memorandum explains the policies and procedures relating to requirements of the Canada Customs and Revenue Agency (CCRA) for client registration, release of, accounting for, and payment of duties and taxes on imported commercial goods. A glossary of customs terminology is included at the end of Section 4.

Amounts are in Canadian dollars unless otherwise specified.

TABLE OF CONTENTS

• Guidelines and General Information

• Section 1 - Registration
  • Cash Payments
  • Account Security
  • Business Number (BN)
  • Release Prior to Payment Security
  • Security Options
  
  
• Section 2 - Release
  • General Information
  • Release Options
  • Split Shipments Air Mode
  • Hours of Release
  • Inland Alternative Service
  
  
• Section 3 - Accounting
  • General
  • Hard Copy Accounting Documents
  • Customs Cash Entry Processing System (CCEPS)
  • Electronic Accounting Information
  • Virtual Customs Office (VCO)
  • Time Limits
  • Invoice/Billings Documents
  • Corrections
  • Penalties
  • Cancellation or Waiver of Interest and Penalties
  
  
• Section 4 - Payment
  • Cash Payments
  • Account Security holders
  • Payment Under Security Options
  
  
• GLOSSARY
  
  
• APPENDIX 1A-1G
  • Appendix 1A - Business Number Application Form
  • Appendix 1B - Registration Form for Customs Brokers and Agents
  • Appendix 1C - Importer Bond Sample
  • Appendix 1D - Broker Bond Sample
  • Appendix 1E - Letter of Authorization (GST)
  • Appendix 1F - Form B205, Request for Central Payment
  • Appendix 1G - CCRA Customs Payment Offices
  
  
• APPENDIX 2A-2G
  • Appendix 2A - Form Y50, Reject Document Control
  • Appendix 2B - Release Information Sheet
  • Appendix 2C - Sample Application for FIRST Privileges and Frequent Importer Release System Information Card
  • Appendix 2D - Agricultural Commodities Eligible for Agri-PARS
  • Appendix 2E - Contact Persons
  • Appendix 2F - Sample of a PARS Lead Sheet
  • Appendix 2G - Pars Highway Border - Documentation Requirements
  • Appendix 2H - PARS Consist Sheet and Stack Manifest for Less Than Truckloads (LTL) Carriers
  • Appendix 2I - IN/RAIL/AIR/MARINE PARS Documentation Requirements
  
  
• APPENDIX 3A-3H
  • Appendix 3A - Form B3, Canada Customs Coding Form
  • Appendix 3B - Commercial Cash Entry Processing System (CCEPS) Locations
  • Appendix 3C - Form E571, Late Accounting Penalties Application for Waiver, Cancellation or Extension
  • Appendix 3D - Form B3-1, Canada Customs - Detailed Coding Statement
  • Appendix 3E - Form K84, Daily Notice
  • Appendix 3F - Form K84, Monthly Account Statement
  • Appendix 3G - Form B2, Canada Customs - Detailed Adjustement Request
  • Appendix 3H - Form B2-1, Canada Customs - Detailed Adjustement Statement
  
  
• APPENDIX 4A-4G
  • Appendix 4A - Broker's Monthly Account Statement (K84) - Reconciliation Control Sheet
  • Appendix 4B - Form K23, Invoice
  • Appendix 4C - Form K21, Cash Receipt
  
  
• References