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November 8, 2002 The Release and Warehouse Programs unit of the CCRA has released a lengthy message relating to Customs Notice 367 (Timeframes for the Release of Goods) and its associated AMPS contravention, 274. This message is reproduced below in its entirety and should prove helpful to members who may have clients receiving penalty assessments under C274. Other issues with respect to C274, such as the high dollar amounts of penalties under C274 and the impact of C274 on the flow of trade, have been addressed by the CSCB in their correspondence with Mr. Ken McCarthy, Director of AMPS, and CCRA Assistant Commissioner Mr. Denis Lefebvre. Any comments on this information may be directed to the CSCB at cscb@cscb.ca. The list of marine clients referred to in this message can be viewed at: http://www.cscb.ca/listinfo/marinecarrierclientcode.pdf “This is to provide you with further information and direction regarding AMPS Penalty C274 as it relates to the Customs Notice N-367 - Timeframes for the Release of Goods, issued February 5, 2001. I hope this helps. As you know, with the introduction of AMPS penalty C274, clients may be issued a penalty for obtaining the release of goods prior to the authorized timeframes outlined under Customs Notice N-367. This issue has generated a significant amount of discussion since October 7, 2002. The purpose of establishing the timeframes for the release of goods was based on customs operational requirements to have goods available for examination and to protect a level playing field for businesses when goods are subject to quotas. In the past, there have been instances where the commercial release decision was rendered well in advance of the arrival of the goods. As a result, timeframes for the release of goods were developed through consultation with the importing community over a long period of time, taking into consideration the needs of business, importers, brokers, carriers, freight forwarders, etc. N-367 establishes the modal timeframes for presenting/submitting a Release on Minimum Documentation (RMD) request or for transmitting an arrival certification for a Pre-arrival Review System (PARS) release request. The Regulations Respecting the Transportation of Goods state, "Every person who transports or causes to be transported within Canada goods that have been imported but have not been released shall notify the consignee in prescribed form of the arrival of the goods". Therefore, the carrier, forwarder or agent must provide information regarding the arrival of the goods to the importer/broker in order to allow him/her to make an informed decision on which service option to use and when to present the release request. If customs discovers that goods are not available for
examination or enroute to destination (as applicable), as
result of the importer/broker submitting an RMD release
request or the warehouse operator transmitting an RNS arrival
certification prior to the authorized timeframes, customs
should allow the importer/broker or warehouse operator the
opportunity to show that early submission was not contrary to
information received from the carrier, freight forwarder or
agent. In the case of an RMD, the importer/broker should As we previously discussed, if goods are released while enroute to the sufferance warehouse (i.e. in the case of a PARS), we would expect that arrangements may be made between the forwarder/carrier and sufferance warehouse for goods to be delivered directly to the importer. However, this is not customs business. We only expect that goods that are not released would be delivered to the sufferance warehouse. The following is a description of each mode of transport and the operational scenarios/conditions that apply to each: MARINE:RMD Where the carrier does not transmit cargo data to customs, importers/brokers cannot submit RMD requests until the goods are available for examination at the customs office of clearance. Where the marine carrier transmits the cargo to
customs, the
importer/broker can submit an RMD as early as 12:01 a.m. on
the day of the arrival of the vessel at the port of report. PARS An RNS arrival certification for a PARS shipment can be transmitted as early as 12:01 a.m. on the day of the arrival of the vessel at the port of report regardless of whether the marine carrier transmits cargo data electronically to customs. This also applies to marine containers for freight forwarder deconsolidations. RAIL:RMD Where the carrier does not transmit cargo data to customs, importers/brokers cannot submit RMD requests until the goods are available for examination at the customs office of clearance. Where the rail carrier transmits cargo data, the
importer/broker can submit an RMD as early as when the train
is one-hour from the border and non-stop to Canada. The cargo
control number will contain an E as the fifth digit of the
cargo control number. For example, cargo control number
6105E123232222 indicates that the cargo report is EDI. The
railway transmits an arrival certification via RNS once the
train is one hour from the border and non-stop to Canada. The
customs officer who is processing the release request will PARS An RNS arrival certification for a PARS shipment can be transmitted as early as one-hour non-stop to Canada regardless of whether the rail carrier transmits cargo data electronically to customs. This also applies to rail containers for freight forwarder deconsolidations. AIR: RMD Where the carrier does not provide customs
access to
pre-arrival cargo data, importers/brokers cannot submit RMD
requests until the goods are available for examination at the
customs office of clearance. Certain carriers make their
cargo data available to customs in an electronic format. In
particular, Air Canada has equipped the customs office in
Toronto with access to their airway bill information. Federal
Express also has provided customs with access to data within
customs offices at various locations. In these situations, PARS An RNS arrival certification for a PARS shipment can be transmitted as early as wheels up and non-stop to the customs office of destination regardless of whether the air carrier provides customs access to cargo data. This also applies to shipments documented on freight forwarder deconsolidations. HIGHWAY:RMD Importers/brokers cannot submit RMD requests until the goods are available for examination at the customs office of clearance regardless of whether the carrier transmits cargo data electronically. PARS For frontier clearances, shipments are
"arrived" by customs
at the customs office of report. For inland clearances, an
RNS arrival certification may be transmitted by the
sufferance warehouse operators as soon as the carrier has
been authorized by customs at the frontier to move in-bond
for clearance. This also applies to shipments documented on
freight forwarder deconsolidations.” |