TERMIUM Plus®

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EMERGENCY REPAIR HIGHWAY CARRIER [1 record]

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Record 1 2014-06-04

English

Subject field(s)
  • Transportation
  • Customs and Excise
  • Foreign Trade
CONT

The emergency repairs of a highway carrier who is an authorized participant in the summary accounting program must be accounted for through summary accounting. If in the course of verification by a CBSA [Canada Border Services Agency] compliance verification officer, invoices are identified that have not been accounted for, unless the highway carrier can confirm that they were emergency repairs and the invoice was stamped by a customs officer, the invoices will be deemed not to have been reported at the time of importation and the highway carrier may be subject to an Administrative Monetary Penalty (AMP).

French

Domaine(s)
  • Transports
  • Douanes et accise
  • Commerce extérieur
CONT

Les réparations d'urgence d'un transporteur routier qui est un participant autorisé au programme de déclaration sommaire doivent être déclarées au moyen d'une déclaration sommaire. Si, au cours d'une vérification par un agent de la vérification de l'observation de l'ASFC [Agence des services frontaliers du Canada], on découvre que des factures n'ont pas été déclarées, à moins que le transporteur routier puisse confirmer qu'il s'agit de réparations d'urgence et que les factures ont été estampillées par un agent des douanes, les factures seront considérées comme n'ayant pas été déclarées au moment de l'importation et le transporteur routier pourrait alors se voir imposer une sanction administrative pécuniaire (SAP).

Spanish

Campo(s) temático(s)
  • Transporte
  • Aduana e impuestos internos
  • Comercio exterior
Key term(s)
  • reparación de emergencia del transporte automotor
  • reparación de urgencia del transporte automotor
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