Under the Accounting for Imported Goods and Payment of Duties Regulations, imported goods cannot be released until they have been accounted for by the importer, and any duties owed on the goods must be paid.
Goods may be released without following the above requirements, when an importer makes an interim accounting.
Accounting for the goods may be done in writing at the customs office from which the goods were released or are to be released, or electronically transmitted via the Customs Automated Data Exchange (CADEX) in accordance with the CADEX Participants Requirements Document (PRD). This document will provide you with all the requirements and technical information on CADEX. Copies of the PRD are available from the electronic commerce unit at (613) 941-0335.
If you require personal assistance contact the Customs Client Services Office closest to you (see Related Reading: Customs Offices - Supplement or from Canada Border Service Agency's Web site for a list of addresses).
DISCLAIMER
Information contained in this section is of a general nature only and is not intended to constitute advice for any specific fact situation. For particular questions, the users are invited to contact their lawyer. For additional information, see contact(s) listed below.
Quebec Contact(s):
See National Contact.