All importers or their representatives are legally required to keep all their import records within Canada for six years after the importation of goods electronically or paper. This includes information on quantities received, price paid, country of origin, supplier, product and all other related information. The registration requirements for imported commercial goods apply to resident and non-resident importers, including exporters abroad, who themselves ship commercial goods to Canada. Generally, an importer is required to keep records of imported goods at their place of business in Canada. However, an importer may apply to the Canada Border Services Agency (CBSA) for authorization to keep records at a location other than the importer`s head office in Canada. The letter must indicate the business address where the records are kept and how the location relates to the importer (for example. B Office of Accountants, Office of Customs Agents). (14) If it is found that an importer has not complied with any of the record-keeping requirements, the importer is requested to comply with those requirements within a reasonable time. If an importer does not meet the requirements for keeping records in accordance with subsection 40(1) of the Act, the CBSA may: 13. In addition to access to records, the importer must provide access to key personnel who can provide explanations of the information provided. 10.
Records held outside of Canada and retrieved electronically are not considered recordings in Canada. However, if records are kept electronically at a location outside Canada, a copy of the records may be accepted, provided that they are made available to the CBSA in Canada or at a place designated by the Minister in a readable and electronically usable format. For more details, see Submission D17-1-21, Maintenance of Records and Books in Canada by Importers, available at: www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-21-eng.html 7. Records kept in electronic or microfilm format shall be recognised as account records, provided that the media can be associated with source documents or supporting paper documents and is supported by a system capable of creating an accessible and readable copy. All records must be complete to allow Customs to conduct detailed checks and verify the amount of customs duties paid or payable (including GST). The importer abroad may be allowed to claim preferential tariff treatment and pay a lower duty if he holds a valid certificate of origin. The Certificate of Origin is a declaration signed by the manufacturer of the goods attesting that the products are of Canadian origin and meet the requirements of a free trade agreement. The nature of the goods you are exporting and the country of destination determine whether it is necessary – for example, many countries require a certificate of origin for textiles, such as fabric or clothing, from a certain value. A certificate of origin must be completed and signed by the exporter of the goods. If the exporter is not the producer, the exporter may complete the certificate on the basis of knowledge of the origin of the products, appropriate confidence in the producer`s written declaration of the origin of the goods or a completed and signed certificate of origin for the products voluntarily made available to the exporter by the producer. 11. The records referred to in Sections 2 and 3 of the Imported Goods Records Regulations (the Regulations) must be maintained so that a CBSA official can conduct detailed audits and verifications to obtain or verify information for which the amount of duty paid or payable has been determined.
9. Users of the CBSA`s eManifest portal are required to maintain separate records of imported goods in accordance with the information contained in this memorandum. . . .