- SHORT TITLE
- INTERPRETATION
- Definitions
- Definitions
- Preferential tariff treatment
- Electronic records
- Restriction of Canadian waters
- Powers, duties and functions of President
- Delegation
- Delegation by Minister
- Delegation by Minister of National Revenue
- Application to Her Majesty
- Penalty and Interest
- Security
- Payment of Large Amounts
- Performance of Obligations
- Customs Offices and Facilities
- Application of Act
- Provision of Information
- Forms
- Electronic Filing
- Brokers and Agents
- Persons
- Presentation of persons on arrival in Canada
- Exception
- Presentation of passengers and crew
- Exception
- Exception
- Exception — alternative manner
- Powers of officer
- Minister may authorize
- Amendment, etc., of authorization
- Regulations
- Designation of customs controlled areas
- Amendment, etc. of designation
- Entry prohibited
- Amendment, etc., of authorization
- Presentation and reporting — when leaving customs controlled area
- Presentation and reporting — within customs controlled area
- Non-application of subsections (1) and (1.1)
- Regulations
- Report of Goods
- Report
- Time and manner of report
- Who reports
- Goods returned to Canada
- Where goods are reported outside Canada
- Exception
- Written report
- Certain goods not subject to seizure
- Advance information
- Obligation to answer questions and present goods
- Restriction on unloading before report
- Report of goods unloaded
- Report of goods illegally imported
- Wreck deemed imported
- Report of wreck and liability for duties
- Definition of “wreck”
- Duties
- Liability for Duties on Goods Reported
- Movement and Storage of Goods
- Transportation
- Warehouses and Duty Free Shops
- Release
- Accounting and Payment of Duties
- Accounting and payment of duties
- Release prior to accounting
- Accounting after release
- Release of goods
- Accounting and payment of duties
- Deemed accounting
- Regulations
- Authorization to account
- Statistics
- Prescribed form
- Regulations
- Correction to declaration of origin
- Corrections to other declarations
- Correction treated as re-determination
- Four-year limit on correction obligation
- Correction not to result in refund
- Diversions
- Regulations
- Duties
- Diversion of goods used as ships’ stores
- Release prior to payment of duties
- Payment of duties
- Meaning of duties
- Notice requiring accounting
- Interest
- When duties deemed payable
- Interest-free period
- Notice requiring payment
- Extension of time
- Effect of extension for accounting
- Effect of extension for payment
- Security and conditions of release
- Marking of Goods
- Origin of Goods
- Abandoned Goods
- Unclaimed Goods
- Goods of a Prescribed Class
- Records
- Verifications
- Verifications under a Free Trade Agreement
- Advance Rulings
- Duties Based on Percentage Rates
- Duties Based on Specific Quantities or Specific Values
- Marking Determination
- Determination, Re-determination and Further Re-determination of Origin, Tariff Classification and Value for Duty of Imported Goods
- Re-determination and Further Re-determination by President
- Request for re-determination or further re-determination
- Request for review
- How request to be made
- President’s duty on receipt of request
- Notice requirement
- Extension of time to make a request
- Reasons
- How application made
- Duties of President
- Date of request
- Conditions for granting application
- Extension of time by Canadian International Trade Tribunal
- How application made
- Powers of Canadian International Trade Tribunal
- When application to be granted
- What President may do
- Notice requirement
- No review
- Payment or refund
- Amount owing or refund payable immediately
- Refund to person other than payer
- Effect of refund
- Exception — marking determinations
- Interest on payments
- Interest where security given
- Interest on refunds
- Appeals and References
- Special Provisions
- Definitions
- Limitation relating to security
- Limitation — heading No. 98.26 of List of Tariff Provisions
- Abatement
- Refund
- Refund treated as re-determination
- Duties
- Claims for refund
- Idem
- Effect of denial of refund
- Effect of denial of refund
- Refund without application
- Duties that may not be refunded
- Application of refund
- Amount of abatement or refund
- Alternative rule for case of deficiency
- Refunds for defective goods
- Subsections 74(2) and (3) and 75(1) apply
- Merchantable scrap, waste or by-products
- Sum in lieu of refund or abatement
- Certain duties not included
- Interest on refunds
- Interest on past refunds
- Excess to be repaid
- Regulations
- Report
- Regulations
- Obligation to answer questions and present goods
- Written report
- Statistics
- Prescribed form
- Regulations
- Failure to export
- Security
- Certificate of Origin of goods exported to a free trade partner
- Provision of copy of Certificate of Origin
- Notification of correct information
- Exporters’ or producers’ records
- Idem
- Verification of origin on behalf of an EFTA state
- Methods of verification
- Statement of origin
- Notice requirement
- Determination treated as re-determination
- Interpretation
- Ancillary Powers
- General
- Certificates, Liens and Set-off
- Certificate
- Registration in court
- Costs
- Protected interest in property
- Creation of protected interest
- Proceedings in respect of memorial
- Federal Court may make order, etc.
- Presentation of documents
- Access for recording
- Evidence deemed to have been provided
- Prohibition — sale, etc., without consent
- Subsequent consent
- Completion of notices, etc.
- Application for an order
- Secured claims
- Details in certificates and memorials
- Definitions
- Detention of and lien on imported or exported goods
- Conveyances
- Sale of detained goods
- Excise stamps not to be sold
- Proceeds of sale
- Set-off
- Refund may be applied against liabilities
- Garnishment and Non-arm’s Length Transfers
- Garnishment — general
- Garnishment — institutions
- Effect of receipt
- Periodic payments
- Failure to comply
- Failure to comply — institutions
- Service
- Service — partnerships
- Effect of payment as required
- Application to Her Majesty in right of a province
- Liability — non-arm’s length transfers
- Fair market value of undivided interest
- Rules applicable
- Transfers to spouse or common-law partner
- Related persons
- Definitions
- Acquisition of Property and Seizures
- Collection Restrictions
- Collection action delayed
- Appeal to Federal Court
- Reference to Canadian International Trade Tribunal
- Effect of appeal
- Effect of taking security
- Authorization to proceed immediately
- Notice not sent
- Affidavits
- Service of authorization
- How service effected
- Application to judge for direction
- Review of authorization
- Limitation period for review application
- Disposition of application
- Directions
- No appeal from review order
- Trustees, Receivers and Personal Representatives
- Amalgamations and Windings-up
- Partnerships
- Unincorporated Bodies
- Assessments, Objections and Appeals
- Assessments
- Objections and Appeals
- Issues to be decided
- Late compliance
- Limitation on objections
- Application of subsection (4)
- Limitation on objections
- Acceptance of objection
- Consideration of objection
- Waiving reconsideration
- Notice of decision
- Appeal to the Tax Court of Canada
- Extension of time by Minister
- Contents of application
- How application made
- Exception
- Duties of Minister
- Date of objection if application granted
- When order to be made
- Extension of time by Tax Court of Canada
- How application made
- Copy to the Commissioner
- Powers of Court
- When application to be granted
- Extension of time to appeal
- Contents of application
- How application made
- Copy to Deputy Attorney General of Canada
- When order to be made
- Appeal
- Limitation on appeals to the Tax Court of Canada
- No right of appeal
- Institution of appeal
- Notice to Commissioner
- Notice, etc., forwarded to Tax Court of Canada
- Disposition of appeal
- References to Tax Court of Canada
- Time during consideration not to count
- Powers of Officers
- Search of the person
- Person taken before senior officer
- Idem
- Search by same sex
- Examination of goods
- Exception for mail
- Exception for mail
- Samples
- Power to stop
- Powers of officer
- Search of persons
- Search of prescribed persons
- Person taken before senior officer
- Review by senior officer
- Limitations on searches
- Non-intrusive examination of goods
- Other examination of goods
- Examination of abandoned goods
- Regulations
- Officer stationed on board conveyance
- Carriage, accommodation and food provided
- Detention of controlled goods
- Disposition of goods illegally imported
- Idem
- Duties removed
- Custody of goods subject to seizure but not seized
- Notice
- Conditions of custody
- When officer to take custody
- Power to call in aid
- Carrying out agreements
- Limitation of Actions or Proceedings
- Disclosure of Information
- Definitions
- Prohibition — provision or use of customs information
- Authorized use of customs information by official
- Authorized provision of information
- Provision of information to certain persons
- Provision of customs information by Minister
- Notification of Privacy Commissioner
- Providing customs information to other governments
- Disclosure of customs information to certain persons
- Evidence
- Measures to protect customs information
- Appeal from order to disclose customs information
- Disposition of appeal
- Stay
- Regulations
- Passenger information
- Disclosure
- Inquiries
- Penalties and Interest
- Designated provisions
- Failure to comply
- Designation by regulation
- Definition of “designated goods”
- Contravention relating to tobacco products and designated goods
- Assessment
- Limitation on assessment
- Penalty in addition to other sanction
- Sufficiency of short-form description
- When penalty becomes payable
- Interest on penalties
- Exception
- Seizures
- Seizure of goods or conveyances
- Seizure of conveyances
- Seizure of evidence
- Notice of seizure
- Information for search warrant
- Execution in another territorial jurisdiction
- Seizure of things not specified
- Execution of search warrant
- Form of search warrant
- Where warrant not necessary
- Exigent circumstances
- Powers of entry
- Limitation for seizures and ascertained forfeitures
- Custody of things seized
- Report where evidence seized
- Return of evidence
- Copies of records
- Detention of records seized
- Goods stopped or taken by peace officer
- Return of Goods Seized
- Return of goods seized
- No return of certain goods
- Return of conveyance seized
- Return of animals or perishable goods seized
- Sale of seized goods
- Dealing with goods seized
- Excise stamps not to be sold
- Restriction
- Proceeds of sale
- Payment of compensation
- Value substituted for value for duty
- Goods no longer forfeit
- Forfeitures
- General
- Ascertained Forfeiture
- Determination of amount of payment in respect of goods
- Determination of amount of payment in respect of conveyances
- Value substituted for value for duty
- Value of exported goods
- Value of goods
- Value of goods set by Minister
- Service of notice
- Interest
- Seizure cancels notice
- Limitation respecting seizure
- Review of Seizure, Ascertained Forfeiture or Penalty Assessment
- Review of ascertained forfeiture or penalty assessment
- Corrective measures
- Interest
- Report to President
- Request for Minister’s decision
- Burden of proof
- Extension of time by Minister
- Reasons
- Burden of proof of application
- Notice of decision
- Conditions for granting application
- Extension of time by Federal Court
- Application process
- Powers of the Court
- Conditions for granting application
- Notice of reasons for action
- Evidence
- Evidence
- Decision of the Minister
- Exception
- Notice of decision
- Judicial review
- Where there is no contravention
- Interest on money returned
- Where there is contravention
- Powers of Minister
- Value substituted for value for duty
- Interest
- Federal Court
- Ordinary action
- Restoration of goods pending appeal
- Service of notices
- Third Party Claims
- Application procedure
- Burden of proof of application
- Provision of evidence
- Manner of giving evidence
- Late applications
- Conditions for late applications
- Decision of Minister
- Order
- Meaning of “court”
- Date of hearing
- Notice to Minister
- Service by registered mail
- Order
- Appeal
- Definition of “court of appeal”
- Goods or conveyance given to applicant
- Amount paid if goods or conveyance sold
- Limit on amount paid
- Disposal of Things Abandoned or Forfeit
- Collection of Duties on Mail
- Evidence
- Proof of service by registered mail
- Proof of personal service
- Members of partnerships
- Members of unincorporated bodies
- Date of notice by mail
- Proof of no appeal
- Objection or appeal
- Copies of documents
- False information in documents
- Burden of proof of importation or exportation on Her Majesty
- Proof of importation
- Burden of proof on other party
- Exception in case of prosecution
- Prohibitions, Offences and Punishment
- General
- Hindering an officer
- Misdescription of goods in accounting documents
- Keeping, acquiring, disposing of goods illegally imported
- Possession of blank documents
- Opening and unpacking goods; breaking seals
- Officers, etc., of corporations
- Smuggling
- Offences re marking of goods
- General offence and punishment
- Court order — subsection 43(2)
- Penalty for hindering an officer
- Summary conviction offence and punishment
- Procedure
- General
- Powers of Designated Officers
- Designation by President
- Admissibility of certificate
- Powers of designated officers
- Impaired driving offences
- Power to detain
- Limitation on powers
- Regulations
- Idem
- Uniform Regulations
- Uniform Regulations
- Regulations: CEFTA
- Regulations — CPFTA
- Regulations prescribing rate of interest
- Incorporation by reference
- Prohibition or regulation of importation
- Bonds and security
- Forms
- Special services
- Deeming provision
- Retroactive effect
- PARLIAMENTARY REVIEW
- TRANSITIONAL
- CONSEQUENTIAL AMENDMENTS
- COMING INTO FORCE
- SCHEDULES I TO IV
Customs Act (1985, c. 1 (2nd Supp.))
Act current to January 25th, 2011 Attention: See coming into force provision and notes, where applicable.
An Act respecting Customs NOTE
[1986, c. 1, assented to 13th February, 1986]
Short title
1. This Act may be cited as the Customs Act.
Definitions
2. (1) In this Act,
“Agency” « Agence » “Agency” means the Canada Border Services Agency;
“bonded warehouse”
« entrepôt de stockage » “bonded warehouse” means a place licensed as a bonded warehouse by the Minister under subsection 91(1) of the Customs Tariff;
“Canada” [Repealed, 1996, c. 31, s. 73]
“Canada-United States Free Trade Agreement” [Repealed, 1997, c. 14, s. 35]
“CCFTA”
« ALÉCC » “CCFTA” has the same meaning as “Agreement” in subsection 2(1) of the Canada-Chile Free Trade Agreement Implementation Act;
“CCRFTA”
« ALÉCCR » “CCRFTA” has the same meaning as “Agreement” in subsection 2(1) of the Canada — Costa Rica Free Trade Agreement Implementation Act;
“CEFTA”
« ALÉCA » “CEFTA” has the same meaning as “Agreement” in subsection 2(1) of the Canada–EFTA Free Trade Agreement Implementation Act; “Certificate of Origin”
« certificat d’origine » “Certificate of Origin” means the proof of origin form for goods for which preferential tariff treatment under a free trade agreement is claimed, prescribed under subsection 35.1(1) and subject to the regulations made pursuant to paragraph 35.1(4)(b);
“Chile” « Chili » “Chile” has the same meaning as in subsection 2(1) of the Customs Tariff;
“CIFTA”
« ALÉCI » “CIFTA” has the same meaning as “Agreement” in subsection 2(1) of the Canada-Israel Free Trade Agreement Implementation Act;
“cigar” [Repealed, 2002, c. 22, s. 328]
“Commissioner” [Repealed, 2005, c. 38, s. 60]
“conveyance”
« moyen de transport » “conveyance” means any vehicle, aircraft or water-borne craft or any other contrivance that is used to move persons or goods;
“Costa Rica”
« Costa Rica » “Costa Rica” has the same meaning as in subsection 2(1) of the Customs Tariff;
“courier” « messager » “courier” has the meaning assigned by regulation;
“CPFTA”
« ALÉCP » “CPFTA” has the same meaning as “Agreement” in section 2 of the Canada– Peru Free Trade Agreement Implementation Act;
“customs office”
« bureau de douane » “customs office” means a place designated as a customs office by the Minister under section 5;
“data” « données » “data” means representations, in any form, of information or concepts;
“Deputy Minister” [Repealed, 1999, c. 17, s. 123]
“designated goods” « marchandises désignées » “designated goods” means (i.1) spirits, “duties”
« droits » “duties” means any duties or taxes levied or imposed on imported goods under the Customs Tariff, the Excise Act, 2001, the Excise Tax Act, the Special Import Measures Act or any other Act of Parliament, but, for the purposes of subsection 3(1), paragraphs 59(3)(b) and 65(1)(b), sections 69 and 73 and subsections 74(1), 75(2) and 76(1), does not include taxes imposed under Part IX of the Excise Tax Act;
“duty free shop”
« boutique hors taxes » “duty free shop” means a place licensed as a duty free shop by the Minister under section 24;
“EFTA state”
« État de l’AELÉ » “EFTA state” has the same meaning as in subsection 2(1) of the Canada–EFTA Free Trade Agreement Implementation Act;
“excise stamp”
« timbre d’accise » “excise stamp” means a stamp that is issued by the Minister under subsection 25.1(1) of the Excise Act, 2001 and that has not been cancelled under section
“export” « exporter » “export” means export from Canada;
“forfeit” « confisquer » “forfeit” means forfeit to Her Majesty in right of Canada;
“free trade agreement”
« accord de libre-échange » “free trade agreement” means NAFTA, CCFTA, CCRFTA, CEFTA, CIFTA or CPFTA;
“free trade partner” « partenaire de libre-échange »
“free trade partner” means “goods”
« marchandises » “goods”, for greater certainty, includes conveyances, animals and any document in any form;
“Iceland” « Islande » “Iceland” has the same meaning as in subsection 2(1) of the Customs Tariff;
“import” « importer » “import” means import into Canada;
“imported from Israel or another CIFTA beneficiary”
« importé d’Israël ou d’un autre bénéficiaire de l’ALÉCI » “imported from Israel or another CIFTA beneficiary” has the same meaning as in subsection 2(1) of the Customs Tariff;
“inland waters”
« eaux internes » “inland waters” means all the rivers, lakes and other fresh waters in Canada and includes the St. Lawrence River as far seaward as the straight lines drawn “internal waters” [Repealed, 1996, c. 31, s. 73]
“Israel or another CIFTA beneficiary”
« Israël ou autre bénéficiaire de l’ALÉCI » “Israel or another CIFTA beneficiary” has the same meaning as in subsection 2(1) of the Customs Act 1985, c. 1 (2nd Supp.)
SHORT TITLE
INTERPRETATION
25.5 of that Act;