According to the CBSA Quebec region, over 50 per cent of the B13A documents presented to CBSA by couriers on behalf of
clients is a potential AMPS penalty. The forms being presented are not the correct updated B13A form. As of March
31st AMPS penalties will be issued for not using the appropriate revised B13A. Please ensure you are using the latest version.
Clarification of "Exporter of Record"
- CBSA Opinion
For
instances concerning shippers shipping collect, and the perception that this absolves them of the requirement to produce a B13A export document using the defence that they are not the "Exporter of
Record" merely the shipper of the goods.
They state that they will not be responsible to provide the Export declaration because they are not the exporter and may open themselves up for possible
AMPS if they do.
Carriers, under an MOU are not responsible to procure the B13A Export Declaration and would therefore hold the shipments if it is missing, regardless of the shippers' opinion being
that they are not the "Exporter of Record."
An exporter of goods from Canada can be anywhere in the world. Those not in Canada are referred to as "Non-Resident Exporters."
The following is taken from the revised Exporting goods from Canada brochure, which has gone to the CBSA publishing group but as yet has not been released:
"The exporter, in respect of the goods
that are exported, means the holder of a Business Number (BN) for the purposes of the Customs Act who exports commercial goods or has the legal right to cause them to be exported. The wording "cause
them to be exported" does not mean the person involved in the transportation of the goods.
The exporter, which includes a non-resident, may delegate the act of reporting exports to another
person, but the exporter is ultimately responsible for ensuring that the export documents are submitted to the CBSA within the time frames stated in the Regulations. The exporter will receive the applicable
penalty if the documents are not submitted accurately and on time."
This means the AMPS penalty will be levied against the holder of the BN in Canada. If a non-resident resides outside of Canada
& does not have an agent in Canada it may be difficult for CBSA to levy an AMPS penalty, however if they do not observe CBSA legislation/rules CBSA is likely to not allow them to export in future, i.e. a
target will be placed on their shipments and potentially held. |
