Accounting for Imported Goods and Payment of Duties Regulations (SOR/86-1062)

Name or corporate name, as the case may be

Business number

Operating names, if different from the name provided under item 1

Business address

Mailing address, if different from the business address

Telephone and facsimile numbers

Form of business organization, e.g., corporation, partnership, sole proprietorship or other entity

If importer is a corporation, a chart of its corporate structure showing parent and subsidiary corporations and their business numbers, if any

If importer has a website, its address

North American Industrial Classification Code as assigned by Statistics Canada, if any

Description of the key business activities and products

Name, title, street address, mailing address, e-mail address, telephone number and facsimile number of the importer’s contact person

Number of employees

Names of Canadian divisions that import goods into Canada

For all Canadian divisions, the information required in items 2 to 11

Names of Canadian divisions responsible for purchasing goods

Names of divisions that will use the business number of the importer for accounting and payment of duties on commercial goods released under subsection 32(2) of the Act

Description of internal policies in place to minimize criminal activities

Location of foreign trade zones in the United States or Puerto Rico that are used for goods that are imported into Canada, a description of any processing that takes place in those zones and the country where the goods came from

If importer is using its own conveyances to transport the goods to Canada, the carrier code assigned by the Agency to the importer

Agreements or arrangements with government departments or other agencies to allow goods to enter Canada

Identification number of the security relevant to the application if the security has already been given

Accounting option chosen under section 10.3

Fiscal year

Date that the importer expects to meet the requirements for the CSA authorization

Description (both narrative and flow chart format) and sample documents of business processes, systems, records, and internal controls related to the purchasing, receiving, payment, customs accounting, adjustment, revenue reporting and payment of duties on imported goods for significant import scenarios that may arise

Method to be used at the end of each accounting period to ensure that all goods imported during that period have been accounted for to the Agency

Method to be used to differentiate imported goods from domestic shipments

Method to be used to ensure that adjustments to the accounting information will be made to the Agency

Name or corporate name, as the case may be, and addresses of consignees in Canada that receive direct delivery of the imported goods

For goods imported from the United States or Mexico, the vendor’s name and address, as well as the shipping address where the goods are stored for export from the United-States or Mexico, if that address is different from the vendor’s address

Procedures to electronically transmit adjustments, updates to consignees and vendors and monthly Revenue Summary Forms to the Agency

Description and supporting documentation to demonstrate the audit trails that link business systems, books, records, documents, and accounting to the Agency

Name and address of the entity listed in section 3.5 of the Act where the payments to the Receiver General will be made

Description and supporting documentation to demonstrate the audit trails to the amounts calculated for the purposes of the monthly Revenue Summary Form and to payments made to the Receiver General under the Act

Records to be used to identify the requirement to account for goods to the Agency

Method to be used to determine the date that goods are released under paragraph 32(2)(b) of the Act

Data from a 30-day representative period to permit the Agency to determine the normal amount of time between the reporting of goods and the delivery of the goods at the importer’s place of business