Customs Bonded Warehouse Service

When you choose ASAC Aviation Services for your storage, you’ll get the peace of mind that comes with knowing your goods are safe and secure until you decide to export or withdraw them. As a full-service freight forwarding company, we can work out shipping logistics, communicate with ports of departure and entry, act as a liaison between your business and necessary government entities, and make sure your goods receive customs clearance.

ASAC Aviation Services’ on-site facility is set up to preserve the quality of your goods until you decide to withdraw them. All our warehouse staff are certified and receive regular safety training. We have an online warehouse system in place that provides you with real-time updates about what cargo is in our facility at any time. As a client, you’ll be able to access this information through a unique user login.

The Customs Bonded Warehouse Regulations allow certain activities to be carried on in a customs bonded warehouse that do not change the condition of the goods. The goods in a bonded warehouse shall not be further manufactured. Goods may be manipulated, altered, or combined with other goods only for the purpose or in the course of:.

(a) Disassembling or reassembling goods that have been assembled or disassembled for packing, handling, or transportation; (b) Displaying; (c) Inspecting; (d) Marking, labeling, tagging, or ticketing; (e) Packing, unpacking, packaging or repackaging; (f) Removing from the warehouse, for the sole purpose of soliciting orders for goods or services, a small quantity of material, or a portion, a piece or an individual object, that represents the goods; (g) Storing; or (h) Testing.

Goods shall not be manipulated, altered or combined with other goods while in a bonded warehouse except for the purpose of or in the course of:.

(a) disassembling or reassembling goods that have been assembled or disassembled for packing, handling or transportation; (b) displaying; (c) inspecting; (d) marking, labeling, tagging or ticketing; (e) packing, unpacking, packaging or repackaging; (f) removing from the warehouse, for the sole purpose of soliciting orders for goods or services, a small quantity of material, or a portion, a piece or an individual object, that represents the goods;.

(g) storing; (h) testing; or (i) any of the following that do not materially alter the characteristics of the goods: (i) cleaning, (ii) complying with any applicable law of Customs or of a province, (iii) diluting, (iv) normal maintenance and servicing, (v) preserving, (vi) separating defective goods from prime quality goods, (vii) sorting or grading, and (viii) trimming, filing, slitting or cutting.

1. Goods unlawfully removed from a warehouse may be seized as forfeit pursuant to section 110 of the Customs Act. If the goods are not found, a sum equal to the ascertained duty paid value may be forfeited pursuant to section 124 of the Customs Act. Goods remaining in the warehouse may be detained under subsection 146(1) until the sum is paid.

2. The Department may direct that lesser penalties may be applied under section 124 of the Customs Act. In most instances in accordance with the following:.

(a) First offence – duties owing plus an amount equal to 50% of the duties evaded; (b) Second offence – duties owing plus an amount equal to the duties evaded; and (c) Third and subsequent offences – duties owing plus an amount equal to three times duties evaded, not to exceed duty paid value.

3. In assessing the penalties, a violation will remain on record for a period of three years. In the event that no further infractions are found within three years of the last infraction, a subsequent infraction will be subject to those penalties applicable to first offences.

The value for duty should be determined as shown on the Form for warehouse. The rates of duties on the date shown on Form for warehouse will apply (subsection 28(2) of the Customs Act).