BSF844 – Exporter contingency form

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The information you provide in this document is collected under the authority of the Customs Act and the Reporting of Exported Goods Regulations for the purpose of determining the need to examine the goods you are exporting during a system outage. The information may be disclosed to a customs service provider for the purpose of requesting that your goods be presented to the Canada Border Services Agency (CBSA).

Failure to complete and present this form may result in punitive action including seizure of your goods. Once the system outage is resolved, the export must be reported electronically to the CBSA within 24 hours. Individuals have the right to access and to make corrections of their personal information under the Privacy Act. The information collected is described within Info Source under the CBSA PPU 1103 - Export Program - Personal Information Bank which is detailed within the CBSA Info Source Chapter. Should you have concerns about the CBSA's handling of your personal information you have a right to file a complaint with the Privacy Commissioner of Canada.

See completion instructions - Please print

Form Type

Submission Reason

1. Business Number RM

2. Exporter Reference Number(s)

3. Are parties related

4. Exporter information (includes non-resident)

5. Consignee Information

6. Service Provider Information (if applicable)

Commodity Information

7. Freight Charges of Entire Shipment to Place of Exit, Estimated if Unknown (included in field 16)

8. Currency Used for Declared Value

9. Gross Weight

10. Unit of Measure

11. HS Commodity Code

12. Goods Description

13. Conveyance ID Number

14. Quantity and Unit of Measure

15. Value F.O.B. Place of Exit

16. Origin Province Country

17. Total Value F.O.B. Place of Exit

Other Export Details

18. Mode of Transport from Place of Exit

19. Place of Exit

20. Exporting Carrier

21(a). CBSA date stamp

yyyy/mm/dd., time- 24hr., export reporting office code

21(b). Goods Inspected by Customs

22. Are the Goods Containerized?

23. Container Number (if multiple the field space if insufficient, include a document with all container information, enter them all)

24. Container Type

Customs Details

25. Are the Goods Controlled?

26. Export Permit Number(s) (if applicable)

Reason for Export

27. Are the Goods Sold?

28. If no, Reason for Export:

Packages

29. Number of Packages

30. Kind of Packages

Other

31. Country of Final Destination

32. Date of Exportation (YYYY-MM-DD)

Certifier Information

33. I hereby certify that the information given above and on the continuation sheet(s), if any, is true and complete.

Name of person responsible for completion

Company name

34. Status

Area Code and Telephone number

E-mail Address

Fax Number

Signature

Date (YYYY-MM-DD)

Continuation sheet

Copy of

1. Business No. RM

20. Unique Carrier-Assigned Code

11. HS Commodity Code

12. Goods Description

13. Conveyance ID Number

14. Quantity and Unit of Measure

15. Value F.O.B. Place of Exit

16. Origin Province Country

Information from this form will be used for customs control purposes and may be shared with other government departments to enforce Canadian laws. Details are available in the Treasury Board of Canada publication called Info Source. Info Source is available at public libraries, government public reading rooms and on the Internet at: http://inforsource.gc.ca

For a detailed listing of the Canadian Export Classification please visit https://www150.statcan.ac.ca/n1/en/cataloaue/65-209-X

For information on exports, refer to D20-1-1 or contact:
Tel: 1 (800) 461-9999
From outside Canada
Tel: (204) 983-3500 or (506) 636-5064 or
Visit the CBSA Web site at: www.cbsa.gc.ca

Canadian Province Codes

Code - English Description - French Description

AB - Alberta - Alberta
BC - British Columbia - Colombie-Britannique
MB - Manitoba - Manitoba
NB - New Brunswick - Nouveau-Brunswick
NL - Newfoundland and Labrador - Terre-Neuve-et-Labrador
NS - Nova Scotia - Nouvelle-Écosse
NT - Northwest Territories - Territoire du Nord-Ouest
NU - Nunavut - Nunavut
ON - Ontario - Ontario
PE - Prince Edward Island - Île-du-Prince-Édouard
QC - Quebec - Québec
SK - Saskatchewan - Saskatchewan
YT - Yukon Territory - Territoire du Yukon

Country Codes

ID - Country Code - English Description - French Description

1 - AD - Andorra - Andorre
2 - AE - United Arab Emirates - Émirats arabes unis
3 - AF - Afghanistan - Afghanistan
4 - AG - Antigua and Barbuda - Antigua-et-Barbuda
5 - Al - Anguilla - Anguilla
6 - AL - Albania - Albanie
7 - AM - Armenia - Arménie
8 - AO - Angola - Angola
9 - AQ - Antarctica - Antarctique
10 - AR - Argentina - Argentine
11 - AS - American Samoa - Samoa américaines
12 - AT - Austria - Autriche
13 - AU - Australia - Australie
14 - AW - Aruba - Aruba
15 - AX - Åland Islands - Åland (les îles)
16 - AZ - Azerbaijan - Azerbaïdjan
17 - BA - Bosnia Herzegovina - Bosnie-Herzégovine
18 - BB - Barbados - Barbade
19 - BD - Bangladesh - Bangladesh
20 - BE - Belgium - Belgique
21 - BF - Burkina Faso - Burkina Faso
22 - BG - Bulgaria - Bulgarie
23 - BH - Bahrain - Bahreïn
24 - Bl - Burundi - Burundi
25 - BJ - Benin - Bénin
26 - BL - Saint Barthélemy - Saint-Barthélemy
27 - BM - Bermuda - Bermudes
28 - BN - Brunei Darussalam - Brunéi Darussalam
29 - BO - Bolivia - Bolivie
30 - BR - Brazil - Brésil
31 - BS - Bahamas - Bahamas
32 - BT - Bhutan - Bhoutan
33 - BV - Bouvet Island - Bouvet, Île
34 - BW - Botswana - Botswana
35 - BY - Belarus - Bélarus
36 - BZ - Belize - Belize
37 - CA - Canada - Canada
38 - CC - Cocos Islands - Îles Cocos
39 - CD - Democratic Republic of the Congo - République 'démocratique
du Congo
40 - CF - Central African Republic - Centrafricaine, République
41 - CG - Congo - Congo
42 - CH - Switzerland - Suisse
43 - Cl - Côte d'Ivoire - Côte d'Ivoire
44 - CK - Cook Islands - Cook, Îles
45 - CL - Chile - Chili
46 - CM - Cameroon - Cameroun
47 - CN - China - Chine
48 - CO - Colombia - Colombie
49 - CR - Costa Rica - Costa Rica
50 - CU - Cuba - Cuba
51 - CV - Cabo Verde - Cap-Vert
52 - CX - Christmas Island - Christmas, Île
53 - CY - Cyprus - Chypre
54 - CZ - Czech Republic - République tchèque
55 - DE - Germany - Allemagne
56 - DJ - Djibouti - Djibouti
57 - DK - Denmark - Danemark
58 - DM - Dominica - Dominique
59 - DO - Dominican Republic - Dominicaine, République
60 - DZ - Algeria - Algérie
61 - EC - Ecuador - Équateur
62 - EE - Estonia - Estonie
63 - EG - Egypt - Égypte
64 - EH - Western Sahara - Sahara occidental
65 - ER - Eritrea - Érythrée
66 - ES - Spain - Espagne
67 - ET - Ethiopia - Éthiopie
68 - FI - Finland - Finlande
69 - FJ - Fiji - Fidji
70 - FK - Falklandlslands - Falkland, Îles
71 - FM - Micronesia - Micronesie
72 - FO - Faroe Islands - Îles Féroé
73 - FR - France - France
74 - GA - Gabon - Gabon
75 - GB - United Kingdom - Royaume-Uni
76 - GD - Grenada - Grenade
77 - GE - Georgia - Géorgie
78 - GF - French Guiana - Guyane française
79 - GH - Ghana - Ghana
80 - Gl - Gibraltar - Gibraltar
81 - GL - Greenland - Groenland
82 - GM - Gambia - Gambie
83 - GN - Guinea - Guinée
84 - GP - Guadeloupe - Guadeloupe
85 - GQ - Equatorial Guinea - Guinée équatoriale
86 - GR - Greece - Grèce
87 - GT - Guatemala - Guatemala
88 - GU - Guam - Guam
89 - GW - Guinea-Bissau - Guinee-Bissau
90 - GY - Guyana - Guyane
91 - HK - Hong Kong - Hong-Kong
92 - HM - Heard and McDonald Islands - Heard et McDonald, Îles
93 - HN - Honduras - Honduras
94 - HR - Croatia - Croatie
95 - HT - Haiti - Haïti
96 - HU - Hungary - Hongrie
97 - ID - Indonesia - Indonésie
98 - IE - Ireland - Irlande
99 - IL - Israel - Israël
100 - IN - India - Inde
101 - IO - British Indian Ocean Territory - Territoire britannique de
l'océan indien
102 - IQ - Iraq - Iraq
103 - IR - Iran - Iran
104 - IS - Iceland - Islande
105 - IT - Italy - Italie
106 - JM - Jamaica - Jamaïque
107 - JO - Jordan - Jordanie
108 - JP - Japan - Japon
109 - KE - Kenya - Kenya
110 - KG - Kyrgyzstan - Kirghizistan
111 - KH - Cambodia - Cambodge
112 - Kl - Kiribati - Kiribati
113 - KM - Comoros - Comores
114 - KN - Saint Kitts and Nevis - Saint-Kitts-et-Nevis
115 - KP - North Korea - Corée du Nord
116 - KR - South Korea - Corée du Sud
117 - KW - Kuwait - Koweït
118 - KY - Cayman Islands - Caïmanes, Îles
119 - KZ - Kazakhstan - Kazakhstan
120 - LA - Laos - Laos
121 - LB - Lebanon - Liban
122 - LC - Saint Lucia - Sainte-Lucie
123 - LI - Liechtenstein - Liechtenstein
124 - LK - Sri Lanka - Sri Lanka
125 - LR - Liberia - Libéria
126 - LS - Lesotho - Lesotho

127 - LT - Lithuania - Lituanie
128 - LU - Luxembourg - Luxembourg
129 - LV - Latvia - Lettonie
130 - LY - Libya - Libye
131 - MA - Morocco - Maroc
132 - MC - Monaco - Monaco
133 - MD - Moldova, Republic of - Moldavie, République de
134 - MF - Saint Martin (French part) - Saint-Martin (partie Française)
135 - MG - Madagascar - Madagascar
136 - MH - Marshall Islands - Marshall, Îles
137 - MK - Macedonia, North - Macédoine, du Nord
138 - ML - Mali - Mali
139 - MM - Myanmar - Myanmar
140 - MN - Mongolia - Mongoîle
141 - MO - Macao - Macao
142 - MP - Northern Mariana Islands - Îles Mariannes du Nord
143 - MQ - Martinique - Martinique
144 - MR - Mauritania - Mauritanie
145 - MS - Montserrat - Montserrat
146 - MT - Malta - Malte
147 - MU - Mauritius - Maurice
148 - MV - Maldives - Maldives
149 - MW - Malawi - Malawi
150 - MX - Mexico - Mexique
151 - MY - Malaysia - Malaisie
152 - MZ - Mozambique - Mozambique
153 - NA - Namibia - Namibie
154 - NC - New Caledonia - Nouvelle-Calédonie
155 - NE - Niger - Niger
156 - NF - Norfolk Island - Norfolk, Île
157 - NG - Nigeria - Nigéria
158 - Nl - Nicaragua - Nicaragua
159 - NL - Netherlands - Pays-Bas
160 - NO - Norway - Norvège
161 - NP - Nepal - Népal
162 - NR - Nauru - Nauru
163 - NU - Niue - Nioué
164 - NZ - New Zealand - Nouvelle-Zélande
165 - OM - Oman - Oman
166 - PA - Panama - Panama
167 - PE - Peru - Pérou
168 - PF - French Polynesia - Polynésie française
169 - PG - Papua New Guinea - Papouasie - Nouvelle-Guinée
170 - PH - Philippines - Philippines
171 - PK - Pakistan - Pakistan
172 - PL - Poland - Pologne
173 - PM - St. Pierre and Miquelon - Saint-Pierre-et-Miquelon
174 - PN - Pitcairn - Pitcairn
175 - PR - Puerto Rico - Porto Rico
176 - PS - State of Palestine - État de la Palestine
177 - PT - Portugal - Portugal
178 - PW - Palau - Palau
179 - PY - Paraguay - Paraguay
180 - QA - Qatar - Qatar
181 - RE - Reunion - Réunion
182 - RO - Romania - Roumanie
183 - RU - Russian Federation - Fédération de Russie
184 - RW - Rwanda - Rwanda
185 - SA - Saudi Arabia - Arabie saoudite
186 - SB - Solomon Islands - Salomon, Îles
187 - SC - Seychelles - Seychelles
188 - SD - Sudan - Soudan
189 - SE - Sweden - Suéde
190 - SG - Singapore - Singapour
191 - SH - St. Helena - Sainte-Hélène
192 - SI - Slovenia - Slovenie
193 - SJ - Svalbard Island - Îles Svalbard
194 - SK - Slovakia - Slovaquie
195 - SL - Sierra Leone - Sierra Leone
196 - SM - San Marino - Saint-Marin
197 - SN - Senegal - Sénégal
198 - SO - Somalia - SomaÎle
199 - SR - Suriname - Suriname
200 - ST - Sao Tome and Principe - Sao Tome-et-Principe
201 - SV - El Salvador - El Salvador
202 - SY - Syria - Syrie
203 - SZ - Eswatini - Eswatini
204 - TC - Turks and Caicos Islands - Turks et Caïques, Îles
205 - TD - Chad - Tchad
206 - TF - French Southern Territories - Terres australes françaises
207 - TG - Togo - Togo
208 - TH - Thailand - Thaïlande
209 - TJ - Tajikistan - Tadjikistan
210 - TK - Tokelau - Tokélau
211 - TM - Turkmenistan - Turkménistan
212 - TN - Tunisia - Tunisie
213 - TO - Tonga - Tonga
214 - TR - Turkey - Turquie
215 - TT - Trinidad and Tobago - Trinité-et-Tobago
216 - TV - Tuvalu - Tuvalu
217 - TW - Taiwan - Taiwan
218 - TZ - Tanzania, United Republic - Tanzanie, République unie de
219 - UA - Ukraine - Ukraine
220 - UG - Uganda - Ouganda
221 - UM - United States Minor Outlying Islands - Îles mineures éloignées des États-Unis
222 - US - United States of America - États-Unis d'Amérique
223 - UY - Uruguay - Uruguay
224 - UZ - Uzbekistan - Ouzbékistan
225 - VA - Holy See (Vatican) - Saint-Siège (Vatican)
226 - VC - Saint Vincent and the Grenadines - Saint-Vincent et 'les Grenadines
227 - VE - Venezuela - Venezuela
228 - VG - Virgin Islands, British - Vierges britanniques, Îles
229 - VI - Virgin Islands, U.S. - Vierges americaines, Îles
230 - VN - Vietnam - Viet Nam
231 - VU - Vanuatu - Vanuatu
232 - WF - Wallis and Futuna - Wallis et Futuna
233 - WS - Samoa - Samoa
234 - YE - Yemen - Yémen
235 - ZA - South Africa - Afrique du Sud
236 - ZM - Zambia - Zambie
237 - ZW - Zimbabwe - Zimbabwe
238 - GS - South Georgia - Géorgie du Sud
239 - YT - Mayotte - Mayotte
240 - RS - Serbia - Serbie
241 - ME - Montenegro - Monténégro
242 - GG - Guernsey - GuerneseyHS
243 - IM - Isle Of Man - Île De Man
244 - JE - Jersey - Jersey
245 - TL - Timor-Leste - Timor-Leste
246 - CW - Curaçao - Curaçao
247 - BQ - Bonaire, Sint Eustatius and Saba - Bonaire, Saint-Eustache et Saba
248 - SX - Sint Maarten - Saint-Martin
249 - SS - South Sudan - Soudan Du Sud
250 - XK - Kosovo - Kosovo
251 - EA - Ceuta and Melilla - Ceuta et Melilla

Unit of measure codes

Code - English Text - French Text

CTM - Carat - Poids en carat
DZN - Dozen - Douzaine
GRM - Gram - Gramme
GRO - Gross - Brut
KGM - Kilogram - Kilogramme
KNS - Kilogram of Named Substance - Kilogramme de la matière mentionnée
LPA - Litre of Pure Alcohol - Litre d'alcool pur
LTR - Litre - Litre
MIL - Thousand - Mille
MTK - Square Metre - Mètre carré
MTQ - Cubic Metre - Mètre cube
MTR - Metre - Mètre
MWH - Megawatt-Hour (1,000 KW/H) - Megawatt-heure (1 000 KW/H)
NMB - Number - Nombre
PAR - Pair - Paire
TMQ - 1000 Cubic Metre - 1000 mètres cubes
TNE - Metric Tonne - Tonne métrique
TSD - Metric Tonne Air Dry - Tonne metrique séché a l'air
GBQ - Gigabecquerel - Gigabecquerel
MBQ - Megabecquerel - Megabecquerel
NAP - Pack - Paquet
DPR - Dozen Pair - Douzaine de paire
N/A - Not Applicable - Sans objet
SFA - Square Foot of 3/4" - Pied Carré de 3/4"
SFE - Square Foot of 1/8" - Pied Carré de 1/8"
SFF - Square Foot of 5/8" - Pied Carré de 5/8"
SFH - Square Foot of 1/2" - Pied Carré de 1/2"
SFP - Square Foot of 1" - Pied Carré de 1"
SFQ - Square Foot of 1/4" - Pied Carré de 1/4"
SFT - Square Foot of 3/8" - Pied Carré de 3/8"

Completion Instructions

Please print. Illegible form is not acceptable and may be subject to penalty. All fields are mandatory, if applicable.

Form Type - check the appropriate box either original, amended, void or copy to indicate whether this form is the original document, is being amended and the reason why, has been submitted but is cancelled, or is a copy of the original document. Two copies are required during a System's Outage. For copies, state which copy is represented, e.g, copy 1 of 2. If the document is a copy of an amended document, both the “Amended” and “Copy” boxes are to be checked.

Page of - write “Page 1 of 1” if only the first page is submitted. If the first page plus two continuation sheets are submitted, write “Page 1 of 3” on the first page.

Submission Reason - check the appropriate box to identify the contingency event that required the submission of this form either a:

Explanation

Field No

1. Enter the Canada Revenue Agency (CRA) assigned 9 digit Business Number (BN), plus the 6-character alphanumeric RM account identifier, e.g. RM0001, of the person or company who exports the goods or causes them to be exported.

Note: Administrative Monetary Penalty System penalties will be assessed against the company whose BN appears on the form.

To request a BN, visit the Canada Revenue Agency (CRA) Web site at: https://www.canada.ca/en/services/taxes/business-number.html or call 1 (800) 959-5525. Exporters outside North America can visit the CRA International Tax Services Office Web site at https://www.canada.ca/en/revenue-agency/corporate/contact-information/international-tax-nonresident-enquiries.html.

Continuation sheet(s) may be included to provide the information found in the fields 1, 20 and 11-16.

2. An exporter is defined as the person or company, including a nonresident exporter, who exports the goods or causes them to be exported. Enter the full name, complete address and contact information of the Canadian or non-resident exporter whose BN appears in field 1. If the BN is that of a customs service provider (CSP), state the name/address of the person or company contracting the CSP.

3. Enter the Exporter Reference Number that will be used to track the shipment, usually an invoice or purchase order number. More than one exporter reference number can be entered in this field.

4. Indicate by marking yes or no whether or not the exporter and the consignee of the goods are related entities.

5. Enter the full name and address of the ultimate consignee of the goods or, if unknown or unavailable, the name and address of the foreign importer.

6. Enter the full name, complete address and contact information of the customs service provider, if applicable. The address entered should be the Satellite Office location.

7. Enter the freight charge from the place of lading to the place of exit from Canada (estimate the amount if unknown). For example, if goods are shipped from Edmonton to Vancouver by rail, to be put on a ship for Japan, show the rail costs only. For shipments leaving Toronto by air, show zero if no charges were incurred in getting the goods to the airport. If the total freight charge is unknown, indicate 3% of the total freight value in this field.

8. Enter the currency used for the declared value.

9. Enter the gross shipping weight, which is the actual weight of the goods plus the packaging, but excludes the weight of re-usable cargo containers.

10. Indicate the unit of measure of the gross shipping weight in field 9.

11. Enter the 8 digit HS Commodity Code that corresponds to the commodity being exported. The list of Canadian HS codes can be found here: https://www.statcan.gc.ca/eng/trade/cec/index. Describe each individual item with a separate classification number on a separate line.

12. Provide a complete description of the commodity being exported with sufficient detail to verify the declared HS code. General terms such as groceries, meats, dry goods, machinery, parts, prints, etc., will not be accepted.

13. If applicable, enter the Conveyance ID Number. If the commodity being exported from Canada is a conveyance, enter the vehicle identification number (VIN), the hull identification number (HIN) or the serial number of the conveyance. Conveyances for export include vehicles, motorcycles, all terrain vehicles, boats, etc. This does not include the identification number of the transport vehicle used to export the conveyance.

14. For each line, state the quantity and related unit of measurement for each commodity as specified by the Canadian export classification requirements, the import customs tariff, or the permit.

15. For each line, enter the value of the commodity. Please note that the value does not include insurance costs, but should include domestic freight charges to the Canadian place of exit. If the goods are shipped at “no charge”, indicate the value the goods would have been sold for under normal conditions.

16. For each line, select the country and province from which the goods were grown, mined or manufactured.

If the goods are not of Canadian origin, select the Canadian province in which the goods were further processed.

If the goods are not of Canadian origin, and were not further processed in Canada, select the Canadian province from which the goods began their export movement (this may be different from the province from which the goods will leave Canada).

17. Enter the total values found in Field 15, including those entered on the continuation sheet(s) (if applicable).

18. Check the box indicating the last mode of transport by which the goods left the Country. For the box “Other” specify the mode, e.g., pipeline. Goods travelling by truck on an air waybill to an U.S. airport for shipment overseas are considered highway exports.

19. Enter the province and CBSA Export Reporting Office that is valid for the selected province.

20. Enter the full name and carrier code of the carrier who will transport the goods from Canada to the final destination.

Enter a unique carrier-assigned code. This code is an alphanumeric sequence that must be 21 characters or less and cannot have been previously used within the calendar year. It does not need to be the Cargo Control Number (CCN) but must enable the carrier or warehouse operator to locate and present the goods to CBSA for examination, if required.

Carriers unable to generate a “unique carrier-assigned code” without the proof-of-report number may instruct exporters to enter an identifier that can be used by carriers and warehouse operators to locate and present the goods to the CBSA for examination at any time prior to the goods leaving Canada. For example, a carrier may ask an exporter to use one of the following identifiers: trailer number, parcel number, container number, railcar number or equipment number.

The exporter would subsequently complete the “carrier-assigned code” by adding the date of exit to this identifier. If multiple shipments are associated to the same identifier, the “unique carrier assigned code” would also need to number the shipments related to the identifier to make the code unique.

This guidance can be summarized with the following formula:

Unique carrier-assigned code = [identifier] + [date of exit] + [shipment number]

If the mode of transport is marine, enter the name of the vessel transporting the goods out of Canada.

21. (a) Have the Exporter Contingency Form stamped at a CBSA Export Reporting Office (an inland office or at the place of exit) where the goods are presented. Note: For restricted goods, the Exporter Contingency Form must only be stamped at the CBSA Export Reporting Office specified on the permit or at the CBSA Export Reporting office located nearest to the place of exit of the goods from Canada. The stamp, either a CBSA Port Stamp or Officer Stamp, must be identical on the two copies of the Exporter Contingency Form.

21. (b) If the commodity is inspected by CBSA, the officer will affix his/her stamp in this field and check the: “Yes” box.

22. Indicate by marking yes or no whether or not the goods are containerized.

23. If the goods are containerized, enter the container number(s) separating each one with a comma. If the space allocated in this field is insufficient, attach a document to this form that lists the container information. Then make a note: “See attached sheet” in this field.

24. Enter the appropriate container type.

25. Indicate by marking yes or no whether or not the goods are controlled.

26. State the permit, licence or certificate number for goods and technologies subject to export control separating each one with a comma. This includes goods and technologies covered under General Export Permits (GEP).

27. Indicate by marking yes or no whether or not the goods are sold.

28. If goods are not sold, indicate the reason for export, (e.g., repair and return, lease, transfer of company goods). If the goods have been leased to a person/company in another country, identify the period of the lease or rental agreement.

29. Enter the number of packages.

30. Enter the kind of packages used in the specified shipment (For example, boxes/pallets/skids/crates).

31. Enter the country of final destination. This is the country where the goods being exported are to be consumed, further processed or manufactured.

32. Enter the year, month and day the shipment is physically leaving Canada.

33. Enter the full name, company name, complete address and contact information of the certifier. The certifier is the person who is completing this form and certifying that the information entered is both accurate and complete.

34. Indicate whether the person signing the declaration is the exporter of the goods or another person, i.e. acting on behalf of the exporter such as a customs service provider.

Date modified: