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Agreement To Maintain Records

08 Apr Posted by in Uncategorized | Comments
Agreement To Maintain Records

8. All account records (including source documents) covered in paragraph 6 on paper are retained, unless there is an acceptable electronic imaging or microfilm program in accordance with paragraph 6. (2) As a general rule, an importer is required to keep import records at his or her place of activity in Canada. However, an importer can apply to the Canada Border Services Agency (CBSA) for permission to keep records at a site in Canada other than its head office. The letter should indicate the business address to which the registrations are kept and the reference of the place to the importer (for example. B accounting office, customs brokerage office). 3. Non-resident importers generally do not have a head office in Canada, but may forward invoices, shipping documents and other related documents to a licensed customs broker who, on their behalf, establishes accounting documents, pays customs duties, accepts the delivery of the goods and makes delivery on the basis of his instructions. 10. Records kept outside of Canada and available electronically are not considered records in Canada.

However, if records are kept electronically in a location outside of Canada, a copy of the recordings may be accepted, provided they are made available to the CBSA in Canada or in a location designated by the Minister in a readable and electronically usable format. (11) The records in Sections 2 and 3 of the Import Goods Registry Regulations (Regulations) must be kept in such a way that a CBSA official can conduct detailed checks and audits to conduct detailed checks and audits to obtain or verify information on whether the amount of fees paid or payable has been made. 13. Not only does the importer provide access to the records, but he must also provide access to key personnel, who can explain the information provided. 9. Users of the CBSA e-Manfest portal are required, in accordance with the information contained in this memorandum, to keep separate records of imported goods. The e-Manfest portal should not be used for recording. 5. Importers may also apply to the CBSA for authorization to keep records at their headquarters outside of Canada, at a CBSA-approved location, or appoint an officer who keeps records on their behalf. An example of the information needed about a registration agreement outside of Canada can be found in the appendix of this memorandum.

The agreement must be signed and forwarded to the following address: 15. Yes, with the exception of a person covered by Section 3.1 of the Regulation, a person who is required to keep records in accordance with section 40, paragraph 1 of the Act, has not kept records or has been asked to provide records in accordance with paragraph 43, paragraph 1 of the Act, the preferential tariff treatment applicable to commercial goods subject to these records may be refused or withdrawn. 4. A customs broker, accountant or other authorized representative may be appointed by a non-resident importer to keep records in Canada. The CBSA only authorizes this name if the importer submits a written request for reconsideration and authorization indicating the commercial address to which the registrations are held, as well as the representative`s relationship with the importer. When the CBSA approves such records requests by the CBSA, the importer remains responsible for all the legal requirements of subsections 40, paragraph 1, and 43, paragraph 1, customs law (law) and related provisions. 6. When recordings are kept in an electronically presented or microfilmed format, the imaging or microfilm program must comply with Canada`s National Standards, CAN/CGSB-72.34-2005, Electronic Records as Documentary Evidence and CAN/CGSB-72.11-93, Microfilm and Electronic Imaging as Evidence documentary. These standards are available from the Canadian General Standards Board.


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