TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

Every owner... who is using his vehicle for the carriage of domestic or duty paid goods from one place to another in Canada...  4, record 1, English, - duty%20paid%20goods

Record number: 1, Textual support number: 2 CONT

For goods in domestic status or duty-paid goods in zone-restricted status, report in the invoiced unit of quantity or in the unit of quantity in which the goods are ordinarily invoiced.  2, record 1, English, - duty%20paid%20goods

Record 1,  Textual support,  French

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

In a customs seizure, an allegation is made by CBSA [Canada Border Services Agency] that an importer has violated Canadian customs laws(for example, that there is an undervaluation of the goods and a consequent underpayment of GST and duty) and the payment of a monetary amount is demanded by CBSA before the importer's goods will be released from customs control. The goods are only released when the amount demanded by CBSA is paid or when an appeal is filed.  2, record 2, English, - customs%20seizure

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

[Les] chauffeurs du secteur commercial qui désirent simplifier leurs passages à la frontière canadienne [...] sont admissibles s'ils [...] n'ont pas fait l'objet de saisies douanières au cours des cinq dernières années [...].  3, record 2, French, - saisie%20douani%C3%A8re

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

The legislation is clear and unambiguous in providing that the costs of the shipping and loading charges incurred in respect of transporting the goods directly from the place within the country of export to Canada are to be deducted from the value for duty of the imported goods to the extent that such charges were included in the price paid or payable for the goods.  3, record 3, English, - loading%20charges

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

L'appelant n'a pas réussi à prouver, comme il lui incombait de le faire, que le montant réclamé pour le transport représente les frais de chargement, de déchargement, de manutention, les coûts d'assurance et d'autres frais relatifs au transport des marchandises, conformément au sous-alinéa 48(5)b)(i) de la Loi sur les douanes.  3, record 3, French, - frais%20de%20chargement

Record 3,  Textual support,  Spanish

Record number: 3, Textual support number: 1 CONT

Franco al costado del buque: [el] comprador paga el transporte desde el puerto convenido, gastos de carga y descarga, seguros, trámites, licencias y derechos de importación.  3, record 3, Spanish, - gastos%20de%20carga

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

... duties have been overpaid or paid in error on the goods for any reason, other than...(iii) an erroneous appraisal of value for duty...  2, record 4, English, - erroneous%20appraisal%20of%20value%20for%20duty

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

La présente partie s'applique à l'octroi d'un remboursement, en vertu de l'alinéa 74(1)c.2) de la Loi, des droits payés sur des marchandises qui ont fait l'objet d'un paiement de droits excédentaire ou erroné, sauf dans les cas suivants : [...] c) il y a eu erreur de classement tarifaire; d) il y a eu erreur d'appréciation de la valeur en douane [...].  2, record 4, French, - erreur%20d%27appr%C3%A9ciation%20de%20la%20valeur%20en%20douane

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

Where claimants are not the person[ s] who originally paid the UK duty, or are unable to provide the information outlined in(a), they must submit... a copy of the claimant's purchase invoice for the goods subject to drawback...  2, record 5, English, - subject%20to%20drawback

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

Les matières ou matériels, à l'exclusion des carburants, combustibles et matériels d'usine [...] sont assujettis au drawback.  3, record 5, French, - assujetti%20au%20drawback

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

There are two "ex quay" contracts in use, namely "ex quay(duty paid) ", and "ex quay(duties on buyer's account) in which the liability to clear the goods for import is to be met by the buyer instead of by the seller.  2, record 6, English, - ex%20quay%20contract

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

Il existe deux types de contrat «à quai», à savoir à quai «dédouané» et à quai «droits à la charge de l'acheteur» dans lequel la responsabilité de dédouaner la marchandise en vue de son importation incombe à l'acheteur et non au vendeur.  2, record 6, French, - contrat%20de%20vente%20%C3%A0%20quai

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

Licensees are reminded that if the annual fee... is not paid on or before 1st January each year the building will cease to be a licensed bonded warehouse and the MRA may insist upon duty payment forthwith on all the goods stored therein.  3, record 7, English, - licensed%20bonded%20warehouse

Record number: 7, Textual support number: 2 CONT

Designation as a licenced and bonded warehouse. (1) Upon the filing with and approval by the Authority, of a bond, in compliance with this Act, for the conduct of a licenced warehouse, the warehouse may be designated as licenced and bonded and the warehouse keeper shall display in a conspicuous place, the Authority emblem.  4, record 7, English, - licensed%20bonded%20warehouse

Record number: 7, Textual support number: 1 OBS

"Licence" is one of two words that in Canadian English are usually spelled differently as nouns and verbs. The preferred spelling for the noun is "licence" and for the verb "license."  5, record 7, English, - licensed%20bonded%20warehouse

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

92. (1) Sous réserve de l'article 31 de la Loi sur les douanes et des règlements pris au titre de l'alinéa 99f) ou de l'article 100, les droits imposés sur les marchandises déposées à un entrepôt de stockage agréé en application de l'article 91 ne sont pas exigibles tant que celles-ci n'en sont pas enlevées.  2, record 7, French, - entrep%C3%B4t%20de%20stockage%20agr%C3%A9%C3%A9

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

Pertaining to goods that are held under control of government officials until any applicable tax or duty exigible has been paid.  3, record 8, English, - under%20bond

Record number: 8, Textual support number: 1 CONT

Goods imported into the territory of a Party (included goods imported in bond ...) and subsequently exported to the territory of the other Party ... shall be subject to the customs duties of the Party applicable to goods entered for consumption in the customs territory of that Party ... [Canada-U.S. Free Trade Agreement].  4, record 8, English, - under%20bond

Record number: 8, Textual support number: 1 OBS

under bond: term officially approved by the International Civil Aviation Organization (ICAO).  5, record 8, English, - under%20bond

Record number: 8, Textual support number: 2 OBS

in bond: term standardized by the Canadian General Standards Board (CGSB).  6, record 8, English, - under%20bond

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 DEF

Se dit de marchandises dont leur propriétaire n'a pas encore acquitté les droits de douane s'y rapportant.  4, record 8, French, - sous%20douane

Record number: 8, Textual support number: 1 OBS

sous douane : terme uniformisé par l'Organisation de l'aviation civile internationale (OACI).  5, record 8, French, - sous%20douane

Record number: 8, Textual support number: 2 OBS

en douane : normalisé parl'ONGC [Office des normes générales du Canada].  6, record 8, French, - sous%20douane

Record 8,  Textual support,  Spanish

Record number: 8, Textual support number: 1 OBS

[Dícese de las] mercancías en régimen de depósito de aduanas, por un plazo determinado, en un lugar habilitado a tal efecto, bajo potestad de la aduana, con suspensión de los derechos e impuestos que les correspondan.  1, record 8, Spanish, - en%20dep%C3%B3sito%20de%20aduanas

Record number: 8, Textual support number: 2 OBS

en depósito de aduanas: término aceptado oficialmente por la Organización de Aviación Civil Internacional (OACI).  4, record 8, Spanish, - en%20dep%C3%B3sito%20de%20aduanas

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

A warehouse established by the State, or by a private entreprise, in which goods liable to duty are lodged until the duty upon them has been paid.  4, record 9, English, - bonded%20warehouse

Record number: 9, Textual support number: 1 CONT

Previous to the establishment of bonded warehouses ... the payment of duties on imported goods had to be made at the time of importation, or a bond with security for future payment given to the revenue authorities.  4, record 9, English, - bonded%20warehouse

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 CONT

Les entrepôts de stockage servent à l'entreposage à long terme des marchandises importées dont les droits et taxes ne deviennent exigibles que lorsque les marchandises entrent sur le marché intérieur.  1, record 9, French, - entrep%C3%B4t%20de%20stockage

Record 9,  Textual support,  Spanish

Record number: 9, Textual support number: 1 DEF

Almacén con garantía para los géneros en él depositados en el que bienes susceptibles de imposición pueden almacenarse sin incurrir en el pago de impuesto.  1, record 9, Spanish, - almac%C3%A9n%20afianzado

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 OBS

Customs Canada's self-adjustment form that allows and obligates an importer or owner of goods(the importer) to make corrections to the importer's declaration of origin, tariff classification, value for duty, and diversion of goods, to the CCRA [Canada Customs and Revenue Agency]. It also provides for the refund of duties to anyone who has paid duties.  2, record 10, English, - Canada%20Customs%20%2D%20Adjustment%20Request

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 OBS

Formulaire de Douanes Canada pour l'autorajustement d'une déclaration inexacte avec lequel l'importateur ou le propriétaire de marchandises peut et doit modifier la déclaration qu'il a présentée à l'ADRC [Agence des douanes et du revenu du Canada] au titre de l'origine, du classement tarifaire, de la valeur en douane et de la réaffectation des marchandises ayant pour but le remboursement de droits à toute personne en ayant payé.  2, record 10, French, - Douanes%20Canada%20%2D%20Demande%20de%20rajustement

Record 10,  Textual support,  Spanish

Record number: 10, Textual support number: 1 OBS

Formulario de la ACAAT [Agencia Canadiense de Aduanas y Administración Tributaria] con el cual el importador o su representante tiene derecho a solicitar una revisión imparcial de la mayor parte de las decisiones tomadas por la ACAAT en materia de clasificación arancelaria, origen o valor imponible de mercancías importadas y el pago o reembolso de aranceles aduaneros.  1, record 10, Spanish, - Agencia%20Canadiense%20de%20Aduanas%20y%20Administraci%C3%B3n%20Tributaria%20%2D%20Solicitud%20de%20ajuste

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

"delivered duty paid" means that the seller delivers the goods to the buyer, cleared for import, and not unloaded from any arriving means of transport at the named place of destination. The seller has to bear all the costs and risks involved in bringing the goods thereto including, where applicable, any "duty"(which term includes the responsibility for and the risks of the carrying out of customs formalities and the payment of formalities, customs duties, taxes and other charges) for import in the country of destination.  3, record 11, English, - delivered%20duty%20paid

Record number: 11, Textual support number: 1 OBS

delivered duty paid : Whilst the EXW term represents the minimum obligation for the seller, DDP represents the maximum obligation. This term should not be used if the seller is unable directly or indirectly to obtain the import license. However, if the parties wish to exclude from the seller's obligations some of the costs payable upon import of the goods(such as value-added tax : VAT), this should be made clear by adding explicit wording to this effect in the contract of sale. If the parties wish the buyer to bear all risks and costs of the import, the DDU term should be used. This term may be used irrespective of the mode of transport but when delivery is to take place in the port of destination on board the vessel or on the quay(wharf), the DES or DEQ terms should be used.  3, record 11, English, - delivered%20duty%20paid

Record number: 11, Textual support number: 2 OBS

delivered duty paid: term (Incoterm 2000) standardized by the International Chamber of Commerce (ICC) and the Canadian General Standard Board (CGSB).  4, record 11, English, - delivered%20duty%20paid

Record number: 11, Textual support number: 3 OBS

DDP: abbreviation (Incoterm 2000) standardized by the International Chamber of Commerce (ICC).  4, record 11, English, - delivered%20duty%20paid

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 CONT

«rendu droits acquittés» signifie que le vendeur livre la marchandise à l'acheteur, dédouanée à l'importation et non déchargée à l'arrivée de tout véhicule de transport au lieu de destination convenu. Le vendeur doit supporter tous les frais et risques pour y acheminer la marchandise y compris, le cas échéant tout «droit» à l'importation dans le pays de destination (terme qui inclut la responsabilité et les risques pour l'accomplissement des formalités douanières ainsi que le paiement de ces formalités, droits de douanes, taxes et autres redevances).  2, record 11, French, - rendu%20droits%20acquitt%C3%A9s

Record number: 11, Textual support number: 1 OBS

rendu droits acquittés : Alors que le terme EXW définit l'obligation minimale du vendeur, le terme DDP en définit l'obligation maximale. Ce terme ne doit pas être utilisé lorsque le vendeur n'est pas en mesure, directement ou indirectement, d'obtenir la licence d'importation. Toutefois si les parties souhaitent exclure des obligations du vendeur le règlement de certains frais exigibles à l'importation de la marchandise (par exemple la taxe à la valeur ajoutée TVA), elles doivent le préciser en ajoutant une clause explicite à cet effet dans le contrat de vente. Si les parties souhaitent que l'acheteur supporte tous les risques et coûts liés à l'importation, c'est le terme DDU qui doit être utilisé. Le terme DDP peut être utilisé quel que soit le mode de transport. Cependant si la livraison doit être effectuée au port de destination à bord du navire ou sur le quai, ce sont les termes DES ou DEQ qu'il convient d'utiliser.  2, record 11, French, - rendu%20droits%20acquitt%C3%A9s

Record number: 11, Textual support number: 2 OBS

rendu droits acquittés : terme (Incoterm 2000) normalisé par la Chambre de commerce internationale (CCI) et par l'Office des normes générales du Canada (ONGC).  4, record 11, French, - rendu%20droits%20acquitt%C3%A9s

Record number: 11, Textual support number: 3 OBS

DDP : abréviation (Incoterm 2000) normalisée par la Chambre de commerce internationale (CCI).  4, record 11, French, - rendu%20droits%20acquitt%C3%A9s

Record number: 11, Textual support number: 4 OBS

Cette expression peut être utilisée quel que soit le mode de transport. Elle est habituellement complétée par la désignation du lieu de destination convenu.  5, record 11, French, - rendu%20droits%20acquitt%C3%A9s

Record 11,  Textual support,  Spanish

Record number: 11, Textual support number: 1 DEF

[...] indica que la responsabilidad del vendedor finaliza cuando la mercancía se ha situado en el punto convenido. El vendedor soporta todas las cargas, facilita las licencias, y paga los derechos de aduanas.  2, record 11, Spanish, - entregada%20con%20derechos%20pagados

Record number: 11, Textual support number: 1 OBS

El lugar de destino convenido frecuentemente sigue esta expresión.  3, record 11, Spanish, - entregada%20con%20derechos%20pagados

Record number: 11, Textual support number: 2 OBS

entregado con derechos pagados: término Incoterm utilizado en el comercio.  2, record 11, Spanish, - entregada%20con%20derechos%20pagados

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 DEF

Expression meaning that the seller makes the goods available to the buyer on the quay (wharf) at the destination named in the sales contract. The seller has to bear the full cost and risk involved in bringing the goods there.  3, record 12, English, - ex%20quay

Record number: 12, Textual support number: 1 OBS

There are two "ex quay" contracts in use, namely "ex quay(duty paid) ", and "ex quay(duties on buyer's account) "in which the liability to clear the goods for import is to be met by the buyer instead of by the seller. Parties are recommended always to use the full descriptions of these terms, or else there may be uncertainty as to who is to be responsible for the liability to clear the goods for import. If the parties wish that the seller should clear the goods for import but that some of the costs payable upon the import of the goods should be excluded-such as value added tax(VAT) and/or other similar taxes-this should be made clear by adding words to this effect(e. g. "exclusive of VAT and/or taxes").  3, record 12, English, - ex%20quay

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 DEF

Condition de livraison selon laquelle le vendeur s'oblige à mettre la marchandise à la disposition de l'acheteur sur le quai, au lieu de destination désigné dans le contrat de vente.  2, record 12, French, - %C3%A0%20quai

Record number: 12, Textual support number: 1 OBS

Le vendeur doit supporter tous les coûts et risques inhérents au transport de la marchandise jusqu'à ce point. L'expression est habituellement complétée par la désignation du port de destination convenu. La vente faite dans la condition décrite ci-dessus s'appelle «vente à quai». Dans le commerce international, il existe deux types de condition «à quai», à savoir : «à quai, dédouané» ou «à quai (droits acquittés)» et «à quai, non dédouané» ou «à quai (droits non acquittés)»; dans le premier cas, toute taxe ou droit de douane devant être acquitté lors et du fait de l'importation de la marchandise est à la charge du vendeur; dans le dernier cas, la responsabilité de dédouaner la marchandise en vue de son importation incombe à l'acheteur et non au vendeur.  2, record 12, French, - %C3%A0%20quai

Record number: 12, Textual support number: 1 PHR

à quai dédouané, à quai non dédouané.  2, record 12, French, - %C3%A0%20quai

Record 12,  Textual support,  Spanish

Record number: 12, Textual support number: 1 DEF

[...] indicativo de que la responsabilidad del vendedor finaliza cuando la mercancía se ha situado en el muelle del puerto de destino.  1, record 12, Spanish, - entregada%20en%20muelle

Record number: 12, Textual support number: 1 OBS

entregada en muelle: término Incoterm utilizado en el comercio.  1, record 12, Spanish, - entregada%20en%20muelle

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

ICC-Incoterms 1990 : Delivered Ex Quay(duty paid) "means that the seller fulfils his obligation to deliver when he has made the goods available to the buyer on the quay(wharf) at the named port of destination, cleared for importation. The seller has to bear all risks and costs including duties, taxes and other charges of delivering the goods thereto. This term should not be used if the seller is unable directly or indirectly to obtain the import licence. If the parties wish the buyer to clear the goods for importation and pay the duty the words "duty unpaid" should be used instead of "duty paid". If the parties wish to exclude from the seller's obligations some of the costs payable upon importation of the goods(such as value added tax(VAT), this should be made clear by adding words to this effect :"Delivered ex quay, VAT unpaid... named port of destination) ". This term can only be used for sea or inland waterway transport.  1, record 13, English, - delivered%20ex%20quay%20duty%20unpaid

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 CONT

Dans le commerce international, il existe deux types de condition «à quai», à savoir : «à quai, dédouané» ou «à quai (droits acquittés)» et «à quai, non dédouané» ou «à quai (droits non acquittés)»; dans le premier cas, toute taxe ou droit de douane devant être acquitté lors et du fait de l'importation de la marchandise est à la charge du vendeur; dans le dernier cas, la responsabilité de dédouaner la marchandise en vue de son importation incombe à l'acheteur et non au vendeur.  2, record 13, French, - rendu%20%C3%A0%20quai%20droits%20non%20acquitt%C3%A9s

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 CONT

There are two types of ex quay contracts in use : ex quay duty paid, whereby the seller incurs the liability to clear the goods for import, and ex quay duties on buyer's account, whereby the buyer assumes this responsibility.  3, record 14, English, - ex%20quay%2C%20duties%20paid

Record number: 14, Textual support number: 1 OBS

Compare with "ex quay (duties on buyer’s account)".  4, record 14, English, - ex%20quay%2C%20duties%20paid

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 DEF

Condition de vente qui précise, par contrat, que toute taxe, charge ou droit devant être acquitté lors et du fait de l'importation des marchandises citées, est imputable au vendeur.  5, record 14, French, - %C3%A0%20quai%2C%20d%C3%A9douan%C3%A9

Record number: 14, Textual support number: 1 OBS

Comparer «à quai non dédouané».  6, record 14, French, - %C3%A0%20quai%2C%20d%C3%A9douan%C3%A9

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 CONT

There are two types of ex quay contracts in use : ex quay duty paid, whereby the seller incurs the liability to clear the goods for import and ex quay duties on buyer's account whereby the buyer assumes this responsibility.  2, record 15, English, - ex%20quay%20%28duties%20on%20buyer%27s%20account%29

Record number: 15, Textual support number: 1 OBS

Compare with "ex quay duty paid".  3, record 15, English, - ex%20quay%20%28duties%20on%20buyer%27s%20account%29

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 DEF

Condition de vente qui précise que toute taxe, charge ou droit devant être acquitté lors et du fait de l'importation des marchandises citées, est imputable à l'acheteur à qui la responsabilité est ipso facto transférée.  5, record 15, French, - %C3%A0%20quai%2C%20non%20d%C3%A9douan%C3%A9

Record number: 15, Textual support number: 1 OBS

Comparer à «à quai dédouané».  6, record 15, French, - %C3%A0%20quai%2C%20non%20d%C3%A9douan%C3%A9

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 CONT

any customs duty levied, collected and paid on goods  1, record 16, English, - any%20customs%20duty%20levied

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 CONT

tout droit de douane levé, perçu et payé sur ces marchandises  1, record 16, French, - tout%20droit%20de%20douane%20lev%C3%A9

Record 16,  Textual support,  Spanish