On January 17, 2014, the Canada Border Services Agency posted Form BSF728 “”Electronic Export Reporting of Controlled Goods Process“. This form is required pursuant to section 95 of the Customs Act (Canada), which requires “all goods that are exported shall be reported at such time and place and in such manner as may be prescribed.” The Form BSF728 is a prescribed form.
Notwithstanding the general rules that “all goods that are exported shall be reported”, the Governor-in-Council (the Cabinet) may promulgate regulations that exempt classes of goods from the reporting requirement. The Reporting of Exported Goods Regulations sets out the exemptions (see sections 6-8). For example, exporting commercial goods valued at less than $CDN 2000 is exempt from the reporting requirement. The corollary is that exported commercial goods valued at more than $CDN 2000 must be reported unless a different exemption applies.
Failure to report exported goods as required is an offence under subsection 160(1) the Customs Act. False statements on the form may be an offence under section 153 of the Customs Act.