Please note: Effective April 1, 2012 the CBSA will begin to phase out the manual reporting paper B13A form. Please consult Customs Notice 12-001 and our FAQs for further information
No Declaration Required
If goods are exempt from being reported by the exporter, the exporter is required to indicate to the Export Memorandum of Understanding (MOU) participant that No Declaration is Required (NDR).
Goods not subject to export declaration
If goods being exported are controlled by any Act of Parliament, they must be reported on an export declaration. The appropriate permit must also be presented.
Certain goods are not required to be reported on an export declaration. However, if at the time of exportation an officer suspects, on reasonable grounds, that the goods are being exported contrary to an Act of Parliament, the officer may request that the goods be reported in writing, by presenting Form B13A, Export Declaration.
Note: Controlled goods exported for consumption in the United States do not require an export declaration but must be reported by presenting the appropriate permit.
The following goods do not have to be reported on an export declaration. They are listed in sections 6 and 7 of the Reporting of Exported Goods Regulations and are further explained in Memorandum D20-1-1, Export Reporting:
NDR Goods (No Declaration Required)
- Goods exported for consumption in the United States.
- Commercial goods having a value of less than CAN$2,000.
- Personal and household effects, other than those of an emigrant, that are not for resale or commercial use.
- Goods exported from Canada on a temporary basis by using an ATA carnet; transaction numbers are required as part of the NDR.
- Goods that were temporarily imported and accounted for on a Form E29B, Temporary Admission Permit, and are subsequently exported; transaction numbers are required as part of the NDR.
- Cargo containers, reusable skids, drums, pallets, straps and similar goods used in the international commercial transportation of goods.
- Goods exported by a diplomatic embassy or mission personnel for their personal or official use.
- Personal gifts and personal donations of goods.
- NDR9 is no longer in use. In-transit cargo must be reported by the exporting carrier.
- Goods exported for repair, warranty repair or additions regardless of value that will be returned to Canada.
- Goods imported for repair or addition and are subsequently exported, where the value of the repair or addition is less than CAN $2,000.
- Goods for use as ship's stores by a Canadian carrier.
- Goods manufactured or produced outside Canada and removed for export from a bonded warehouse or sufferance warehouse.
- Goods, other than goods exported for further processing, that will be returned to Canada within 12 months after the date of exportation, which includes goods reported on a Form E15, Certificate of Destruction/ Exportation.
- Goods being exported on behalf of the Department of National Defence or due to an emergency and reported orally according to section 15 of the export regulations (but will be reported on an export declaration at a later date).
- Other (this includes goods used for unique situations).
For this category, the reason for the NDR must be pre-authorized by the local CBSA office.
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