On February 3, 2009, CBSA posted a publication which outlines the requirements that exporters must fulfill to meet their obligations to report exports under the Customs Act and the Reporting of Exported Goods Regulations.

http://www.cbsa.gc.ca/publications/pub/bsf5081-eng.html

The link addresses the following:

• Why you have to report your goods;
• Who is an exporter;
• What goods you have to report;
• How, where and when to report; and
• The basics of the Administrative Monetary Penalty System (AMPS).