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Date Created:
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Keywords:August 2, 1972,July 27, 1972,September 1, 1972
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MEMORANDUM D31-1
MEMORANDUM D31-1
August 11, 1972
REGULATIONS RESPECTING A SPECIAL EXPORTERS' DECLARATION REQUIRED BY IMPORTERS OF GOODS INTO CANADA
Following are the Regulations established by Order in Council P.C. 1972-1716, July 27, 1972 (Registration No. SOR/72-299, August 2, 1972) pursuant to section 283 of the Customs Act, respecting a Special Exporters' Declaration required by importers of goods into Canada.
SHORT TITLE
1.	These Regulations may be cited as the Special Exporters' Declaration Regulations.
INTERPRETATION
2.	In these Regulations
"invoice" means the appropriate form of invoice approved by Canadian Customs,
"shipment" includes all goods described in an invoice.
REQUIREMENTS
3.	Every importer into Canada of goods	that are entered for consumption or warehouse on	or after September 1, 1972, other than goods that	were in transit prior to that, date, shall
(a)	obtain from the exporter of those goods a special exporters' declaration, in the form set out in the schedule, completed by the exporter in respect of each shipment of those goods to Canada where the declared fair market value or the selling price of those goods is $10,000 or more, Canadian funds; and
(b)	deliver that declaration to the collector or other proper officer in the same manner and at the same time as the invoice and bill of entry relating to the shipment are delivered.
DEPARTMENT OF NATIONAL REVENUE CUSTOMS AND EXCISE
4. Subsection 24(1) of the Customs Act applies, with such modifications as the circumstances require, to an importer of goods described in section 3-
1.	Is your company or any other company entitled to a reduction, deferral or exemption from corporate income taxes in respect of income earned on exports that would be payable if the goods had been sold for home consumption? Yes...... No......
2.	If the answer to question 1 is "Yes" please indicate whether this has resulted in changes in the transfer or selling prices of any or all items included in this shipment.
3.	If transfer or selling prices have changed, please specify each of the items involved, and by how much.
4.	If the answer to question 1 is "Yes", please specify the name and address of the party or parties entitled to the benefit:
5.	Specify the name and address of the producer of the goods contained in this shipment:
August 11, 1972
6. To the best of my knowledge and belief the foregoing is a true statement of the facts.
GENERAL INFORMATION APPLICATION
1.	These Regulations will apply to all goods entered for consumption or warehouse on or after September 1, 1972, except:
(a)	goods which were in transit prior to September 1, 1972,
(b)	goods which were entered for warehouse prior to September 1, 1972.
INTERPRETATION
2.	(a) Question one of the Declaration refers only to the shipment covered by the Customs invoice to which the Special Exporters' Declaration relates.
(b)"Any	other company", in question one of the Declaration, refers to any other company involved in the production or distribution of the goods contained in the shipment.
(c)	The pricing changes referred to in questions two and three refer to those that have taken place since July 28, 1972.
INSTRUCTIONS
5. (a) A properly completed Special Exporters' Declaration in single copy only should be attached to the original of the appropriate type of Customs invoice(s) and presented to the Customs port of entry in the regular way.
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(b)	When the Special Exporters' Declaration is not available at the time of entry, the collector or officer may cause such goods to be landed on a bill of sight.
(c)	Limited copies of this declaration form may be obtained from any Collector of Customs and Excise or from any Canadian Customs office abroad. However, exporters may submit the required declaration on any standard stationery provided it follows the format, sequence and is in complete accord with the prescribed declaration.
(d)	The declaration must be signed by a duly authorized official of the exporting firm.
(e)For	the purpose of determining the foreign currency equivalent of $10,000 Canadian Funds, a currency guide is attached. (See Appendix)
G. L, Bennett,
Deputy Minister of National Revenue, Customs and Excise.
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APPENDIX
GUIDE
TO DETERMINE THE FOREIGN CURRENCY EQUIVALENT OF $10,000 IN CANADIAN FUNDS FOR THE PURPOSE OF THE SPECIAL EXPORTERS' DECLARATION
August 11, 197 2
Country	Monetary Unit	Amount
Argentina	Peso	50,000
Austria	Schilling	230,000
Australia	Dollar	8,000
Belgium	Franc	440,000
Britain	Pound	4,000
Brazil	Cruze iro	60,000
Bulgaria	Lev	12,000
China	RMBY	23,000
Costa Rica	Colon	67,000
Czechos lovakia	Koruna	66,000
Denmark	Krone	70,000
Dominican Republic	Peso	10,000
Egypt	Pound	4,000
El Salvador	Colon	25,000
Finland	Markka	41,000
France and North Africa	Franc	50,000
Germany, Federal Republic of	Mark	32,000
Greece	Drachma	300,000
Guatemala	Quetzal	10,000
Hong Kong (Official Rate)	Dollar	56,000
Hungary	Forint	117,000
India	Rupee	73,000
Iran	Rial	750,000
Israel	Pound	42,000
Italy	Lira	5,880,000
Jamaica	Dollar	7,700
Japan	Yen	3,000,000
Korea	Won	4,000,000
Mexico	Peso	126,000
Netherlands	Florin	32,000
Netherlands West Indies	Florin	18,000
New Zealand	Dollar	8,000
Norway	Krone	66,000
Pakistan	Rupee	110,000
Poland	Zloty	40,000
Portugal	Escudo	275,000
Rumania	Leu	55,000
Singapore (Malaysia)	Dollar	28,500
South Africa (Republic of)	Rand	7,500
Spain	Peseta	650,000
Sri-Lanka (Ceylon)	Rupee	60,000
Sweden	Krona	48,000
Switzerland	Franc	39,000
Taiwan (Formosa)	Dollar	400,000
Thailand	Baht	210,000
U.S.A.	Dollar	10,000
U.S.S.R.	Rouble	9,000
Venezuela	Bolivar	44,000
West Indies (E.C.) t	Dollar	18,000
Yugos lavia	Dinar	170,000
Pays	Unite monetaire	Montant
Allemagne, Republique fcderale d'	Mark	32,000
Antilles t A.E.	Dollar	18,000
Antilles neetlandaises	Florin	18,000
Argentine	Peso	50,000
Aus tralie	Dollar	8,000
Autriche	Schilling	230,000
Belgique	Franc	440,000
Bre'sil	Cruzeiro	60,000
Bulgarie	Lev	12,000
Chine	RMBY	23,000
Coree	Won	4,000,000
Costa Rica	Colon	67,000
Danemark	Krone	70,000
Egypte	Livre	4,000
Espagne	Peseta	650,000
Finlande	Markka	41,000
France et Afrique du nord	Franc	50,000
Grande-Bretagne	Livre	4,000
Grece	Drachme	300,000
Guatemala	Quetzal	10,000
Hong Kong (Taux officiel)	Dollar	56,000
Hongrie	Forint	117,000
Inde	Roupie	73,000
Iran	Rial	750,000
Israel	Livre	42,000
Italie	Lira	5,880,000
Jamai'que	Dollar	7,700
Japon	Yen	3,000,000
Mexique	Peso	126,000
Norvege	Krone	66,000
Nouvelle-Zelande	Dollar	8,000
Pakistan	Roupie	110,000
Pays-Bas	Florin	32,000
Pologne	Zloty	40,000
Portugal	Escudo	275,000
Republique de I'Afrique du sud	Rand	7,500
Republique Dominicaine	Peso	10,000
Roumanie	Leu	55,000
Salvador	Colon	25,000
Singapour (Malaysia)	Dollar	28,500
Sri-Lanka (Ceylan)	Roupie	60,000
Suede	Krona	48,000
Suisse	Franc	39,000
Taiwan (Formose)	Dollar	400,000
Tchecoslovaquie	Koruna	66,000
Thai'lande	Baht	210,000
U.S.A.	Dollar	10,000
U.R.S.S.	Rouble	9,000
Venezue la	Bolivar	44,000
Yougoslavie	Dinar	170,000
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