The CBSA requires that imported goods be accounted for. Just as companies take into account invoices, payments and inventory, they should also take into account imported goods. To account for goods that have entered Canada, an importer must complete an import form. The required form is called the Canada Customs Coding Form, widely known in the industry as B3. Form B3B is used in conjunction with Form B3 when several freight control documents can be paid for on a B3 form. The border guard will check the documents on Form B3 to ensure that CBSA requirements are met. They return any B3 form that does not meet the requirements of the importer/owner or real estate agent and, if necessary, withhold the release of the goods. In all these cases, the border guard will inform the importer/owner or broker of the reasons for the refusal. 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: 54. “Foreign information or records,” any information or recording that is available or located outside of Canada that may be relevant to the management and application of this Act. 17. Books and recordings must be kept in Canada in English or French, unless authorized otherwise by the CCCCRA. 15. Any registration that must appear in a person`s daily records must take place on the day a transaction or transaction took place. All items must be clear and readable, indicate the date of the booking and provide sufficient details to identify the booking.
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. 46. Any person who does not comply or refuses to give information or recordings requested by the CCRA may be tried without consideration by a judge and may be subject to the procedures and sentences of the court for which the judge was appointed. (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). 43. At the summary request of the CCRA, a judge may order a person to grant any access, assistance, information or registration requested by CCRA officials. Before such an order is made, the judge must be satisfied that the person was required to provide access, assistance, information or documents requested, but that he did not do so and that none of the information or recordings required by the CCRA are protected by solicitor-client privilege.