CONSOLIDATION

Exporters’ and Producers’ Records Regulations

SOR/97-71

Current to June 20, 2022 Last amended on June 14, 2016



OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence

31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations

(3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency.

LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only.

NOTE This consolidation is current to June 20, 2022. The last amendments came into force on June 14, 2016. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”.

Current to June 20, 2022 Last amended on June 14, 2016

TABLE OF PROVISIONS Exporters’ And Producers’ Records Regulations

Interpretation

General

Goods that Are Exported to a Free Trade Partner

Exporter

Producer

Inspection of Records

Electronic or other Format

Repeal

*10

Coming into Force

Current to June 20, 2022 Last amended on June 14, 2016

ii

Registration SOR/97-71 December 30, 1996

CUSTOMS ACT Exporters’ and Producers’ Records Regulations

P.C. 1996-2083

December 30, 1996

Whereas the proposed Exporters' and Producers' Records Regulations implement a provision of CIFTA and otherwise make no material substantive change in an existing regulation and are therefore, by virtue of paragraphs 164(4)(a.03)a and (d) of the Customs Actb, not required to be published under subsection 164(3) of that Act;

Therefore, His Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to subsection 97.2(1)c, paragraph 164(1)(i)d and subsection 164(1.1)e of the Customs Actb, hereby makes the annexed Exporters' and Producers' Records Regulations.

a

S.C. 1996, c. 33, s. 40

b

R.S., c. 1 (2nd Supp.)

c

S.C. 1996, c. 33, s. 38

d

S.C. 1992, c. 28, s. 30(1)

e

S.C. 1993, c. 44, s. 108(1)

Current to June 20, 2022 Last amended on June 14, 2016

Exporters’ And Producers’ Records Regulations

Interpretation 1 The definitions in this section apply in these Regulations. Act means the Customs Act. (Loi) advance ruling means an advance ruling referred to in Article 509 of NAFTA, Article 5.8 of CIFTA, Article E-09 of CCFTA, Article V.9 of CCRFTA, Article 28 of Annex C of CEFTA, Article 419 of CPFTA, Article 419 of CCOFTA, Article 5-9 of CJFTA or Article 4.10 of CPAFTA. (décision anticipée) commercial goods means goods exported for sale or for any industrial, occupational, commercial, institutional or other like use. (marchandises commerciales) indirect material means a good used in the production, testing or inspection of a good but not physically incorporated into the good, or a good used in the maintenance of buildings or the operation of equipment associated with the production of a good, including (a) fuel and energy; (b) tools, dies and moulds; (c) spare parts and materials used in the maintenance of equipment and buildings; (d) lubricants, greases, compounding materials and other materials used in production or used to operate equipment and buildings; (e) gloves, glasses, footwear, clothing, safety equipment and supplies; (f) equipment, devices and supplies used for testing or

inspecting the goods; (g) catalysts and solvents; and (h) any other goods that are not incorporated into the good but whose use in the production of the good can reasonably be demonstrated to be part of that production. (matière indirecte)

material means a good used in the production of another good, and includes a part or an ingredient. (matière)

Current to June 20, 2022 Last amended on June 14, 2016

Exporters’ and Producers’ Records Regulations Interpretation Sections 1-3

producer means a person who grows, mines, harvests, fishes, traps, hunts, manufactures, processes or assembles a good. (producteur) production means growing, mining, harvesting, fishing, trapping, hunting, manufacturing, processing or assembling a good. (production) SOR/97-330, s. 1; SOR/2001-197, s. 8; SOR/2004-123, s. 1; SOR/2013-213, ss. 1, 10, 19; SOR/2014-282, s. 1; SOR/2016-145, s. 1.

General 2 Every person who exports or causes to be exported

commercial goods and who is required by subsection 97.2(1) of the Act to keep records in respect of those commercial goods shall keep, for the period of six years following the exportation of the commercial goods, all records that relate to (a) the origin, purchase, importation, costs and value of the commercial goods; (b) payment for the commercial goods; (c) the usage to which the commercial goods are put in Canada; (d) the exportation of the commercial goods; and (e) the source of all materials, including indirect materials, used in the production of the commercial goods. SOR/97-330, s. 2.

Goods that Are Exported to a Free Trade Partner [SOR/97-330, s. 3]

Exporter 3 Every exporter of commercial goods who has completed and signed a certificate in accordance with subsection 97.1(1) of the Act and who is required by subsection 97.2(1) of the Act to keep records in respect of those commercial goods shall keep, for the period of six years following the date on which the certificate was signed, in addition to the records described in section 2,

Current to June 20, 2022 Last amended on June 14, 2016

Exporters’ and Producers’ Records Regulations Goods that Are Exported to a Free Trade Partner Exporter Sections 3-7

(a) all records that relate to an application for, or receipt of, any advance ruling by the customs administration of the applicable free trade partner; and (b) if the exporter is not a producer, all written representations received from the producer of the commercial goods that state that the commercial goods meet the rules of origin set out in or contemplated by the applicable free trade agreement. SOR/97-330, s. 4.

Producer 4 Every producer of commercial goods who has completed and signed a certificate in accordance with subsection 97.1(1) of the Act and who is required by subsection 97.2(1) of the Act to keep records in respect of those commercial goods shall keep, for the period of six years following the date on which the certificate was signed, all records that relate to the production of the commercial goods, including all records that relate to (a) the purchase, cost and value of, and payment for, the commercial goods; (b) the purchase, cost and value of, and payment for, all materials and indirect materials used in the production of the commercial goods; and (c) an application for, or receipt of, any advance ruling by the customs administration of the applicable free trade partner. SOR/97-330, s. 5.

Inspection of Records 5 Every person who is required to keep records in accordance with sections 2 to 4 shall, where that person has received written notification from the customs administration of a free trade partner wishing to conduct a verification visit in accordance with a free trade agreement and has given written consent to the making of such a visit, make those records available for inspection by an officer of the customs administration of that free trade partner at all reasonable times and shall provide a facility for the inspection of those records. SOR/97-330, s. 6.

6 [Repealed, SOR/97-330, s. 6]

Electronic or other Format 7 The records required to be kept under these Regulations may be kept on machine-sensible data media if the media can be related back to the supporting source

Current to June 20, 2022 Last amended on June 14, 2016

Exporters’ and Producers’ Records Regulations Electronic or other Format Sections 7-10

documents and are supported by a system capable of producing accessible and readable copy. 8 The records required to be kept under these Regulations may be kept on microfilm by means of any photographic or microphotographic process that is in accordance with National Standard of Canada CAN2-72.11-79, Microfilm as Documentary Evidence, published by the Canadian General Standards Board in August 1979, as amended from time to time.

Repeal 9 [Repeal]

Coming into Force 10 These Regulations come into force on the day on which section 38 of the Canada-Israel Free Trade Agreement Implementation Act, being chapter 33 of the Statutes of Canada, 1996, comes into force. *

*

[Note: Regulations in force January 1, 1997, see SI/97-9.]

Current to June 20, 2022 Last amended on June 14, 2016

