Customs Act (R.S.C., 1985, c. 1 (2nd Supp.))
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Act current to 2024-10-14 and last amended on 2024-07-01. Previous Versions
PART IIImportation (continued)
Transportation (continued)
Marginal note:Officer’s access to goods
21 Every person who transports or causes to be transported within Canada goods that have been imported but have not been released shall, where an officer so requests, afford the officer free access to any premises or place under his control that is attached to or forms part of any place where such goods are reported, loaded, unloaded or stored, and open any package or container of such goods or remove any covering therefrom.
Marginal note:Records
22 (1) Subject to subsection (2), the following persons shall keep the prescribed records at their place of business in Canada or at any other place that the Minister may designate, for the prescribed period and in the prescribed manner, and shall on the request of an officer make them available to the officer, within the time specified by the officer, and answer truthfully any questions asked by the officer about those records:
(a) a person who transports or causes to be transported goods into Canada; or
(b) a person who transports or causes to be transported within Canada goods that have been imported but have not been released.
Marginal note:Exemption
(2) The Minister may, subject to such terms and conditions as he may specify, exempt any person or class of persons from the requirement to keep records or from the requirement to keep records in Canada where he deems it unnecessary or impracticable to keep records or to keep them in Canada.
- R.S., 1985, c. 1 (2nd Supp.), s. 22
- 1995, c. 41, s. 5
- 2001, c. 25, s. 18
Marginal note:Transportation over territory outside Canada
23 Goods that are transported from one place in Canada to another place in Canada over territory or waters outside Canada in accordance with such terms and conditions and subject to such bonds or other security as may be prescribed shall be treated, with respect to their liability to or exemption from duties, as if they had been transported entirely within Canada.
Warehouses and Duty Free Shops
Marginal note:Licences
24 (1) Subject to the regulations, the Minister may, where he deems it necessary or desirable to do so, issue to any person qualified under the regulations a licence for the operation of any place
(a) as a sufferance warehouse for the examination of imported goods that have not been released, or
(b) [Repealed, 1995, c. 41, s. 6]
(c) as a duty free shop for the sale of goods free of certain duties or taxes levied on goods under the Customs Tariff, the Excise Act, the Excise Act, 2001, the Excise Tax Act, the Special Import Measures Act or any other law relating to customs, to persons who are about to leave Canada
and may specify in the licence any restriction as to the classes of goods that may be received therein or the circumstances in which goods may be received therein.
Definition of duties not to apply
(1.1) The definition duties in subsection 2(1) does not apply for the purposes of paragraph (1)(c).
Marginal note:Amendment of licence
(2) The Minister may, subject to the regulations, amend, suspend, renew, cancel or reinstate a licence issued under subsection (1).
- R.S., 1985, c. 1 (2nd Supp.), s. 24
- 1993, c. 25, s. 70
- 1995, c. 41, s. 6
- 2001, c. 16, s. 2
- 2002, c. 22, s. 330
Marginal note:Sufferance warehouse operator’s obligation
25 Subject to the regulations, the operator of a sufferance warehouse shall not refuse to receive any goods brought to the warehouse that qualify under the terms of his licence.
Marginal note:Price of goods sold in duty free shop
26 (1) The operator of a duty free shop shall ensure that the prices of goods offered for sale at the duty free shop reflect the extent to which the goods have not been subject to duties and taxes.
Marginal note:Definition
(2) In subsection (1), duties means duties or taxes levied under the Customs Tariff, the Excise Act, the Excise Act, 2001, the Excise Tax Act, the Special Import Measures Act or any other law relating to customs.
- R.S., 1985, c. 1 (2nd Supp.), s. 26
- 1993, c. 25, s. 71
- 2002, c. 22, s. 331
Marginal note:Officer’s access to goods
27 The operator of a sufferance warehouse, bonded warehouse or duty free shop shall, where an officer so requests, afford the officer free access to the warehouse or duty free shop or any premises or place under his control that is attached to or forms part of the warehouse or duty free shop and open any package or container of goods therein or remove any covering therefrom.
Marginal note:Liability of operator
28 (1) The operator of a sufferance warehouse, bonded warehouse or duty free shop is liable for all duties or taxes levied under the Customs Tariff, the Excise Act, the Excise Act, 2001, the Excise Tax Act, the Special Import Measures Act or any other law relating to customs on goods that have been received in the warehouse or duty free shop unless the operator proves that the goods
(a) are still in the warehouse or duty free shop;
(b) have been destroyed while in the warehouse or duty free shop;
(c) have been removed from the warehouse or duty free shop pursuant to section 19;
(d) have been taken as a sample or seized under the Firearms Act or any other Act of Parliament; or
(e) have been released by an officer.
(1.1) and (1.2) [Repealed, 2002, c. 22, s. 332]
Marginal note:Rates
(2) The rates of duties or taxes payable on goods under subsection (1) shall
(a) where the goods have been received in a sufferance warehouse, be the rates applicable to such goods at the time they were reported under section 12; and
(b) where the goods have been received in a bonded warehouse or duty free shop, be the rates applicable to such goods at the time they were received therein.
Definition of duties not to apply
(3) The definition duties in subsection 2(1) does not apply for the purposes of subsections (1) and (2).
- R.S., 1985, c. 1 (2nd Supp.), s. 28
- 1993, c. 25, s. 72
- 1995, c. 39, s. 168
- 2001, c. 25, s. 19
- 2002, c. 22, ss. 332, 408
29 [Repealed, 1995, c. 41, s. 7]
Marginal note:Regulations
30 The Governor in Council may make regulations
(a) prescribing qualifications as to citizenship and residence or any other qualifications that must be met by the operator of a sufferance warehouse or duty free shop;
(b) prescribing the terms and conditions on which licences for the operation of sufferance warehouses or duty free shops may be issued under section 24, including the security that may be required of operators of the warehouses or shops, the duration of the licences and the fees or the manner of determining fees, if any, to be paid for the licences;
(c) prescribing the circumstances in which licences for the operation of sufferance warehouses or duty free shops may be issued, amended, suspended, renewed, cancelled or reinstated;
(d) establishing standards for the operation of and the maintenance of the facilities of sufferance warehouses or duty free shops;
(e) prescribing the manner of acknowledging receipt of goods in sufferance warehouses or duty free shops;
(f) establishing the circumstances in which and the extent to which goods may be manipulated, unpacked, packed, altered or combined with other goods while in sufferance warehouses or duty free shops;
(g) prescribing facilities, equipment and personnel that must be provided at sufferance warehouses or duty free shops;
(h) prescribing the circumstances in which the operator of a sufferance warehouse may refuse goods that are brought to the warehouse for safe-keeping;
(i) regulating the transfer of ownership of goods in duty free shops;
(j) prescribing, with respect to goods, or classes of goods, that are offered for sale in a duty free shop, minimum proportions, by reference to quantity, value or other like standard, that must be of domestic origin;
(k) prescribing restrictions as to the classes of goods that may be received in sufferance warehouses;
(l) prescribing circumstances in which goods shall not be received in sufferance warehouses;
(m) regulating the provision of information by the operator of a duty free shop; and
(n) otherwise regulating the operation of sufferance warehouses or duty free shops.
- R.S., 1985, c. 1 (2nd Supp.), s. 30
- 1993, c. 25, s. 73
- 1995, c. 41, s. 7
Release
Marginal note:Release
31 Subject to section 19, no goods shall be removed from a customs office, sufferance warehouse, bonded warehouse or duty free shop by any person other than an officer in the performance of his or her duties under this or any other Act of Parliament unless the goods have been released by an officer or by any prescribed means.
- R.S., 1985, c. 1 (2nd Supp.), s. 31
- 2001, c. 25, s. 20
Accounting and Payment of Duties
Marginal note:Accounting and payment of duties
32 (1) Subject to subsections (2) and (4) and any regulations made under subsection (6), and to section 33, no goods shall be released until
(a) they have been accounted for by the importer or owner of the goods in the prescribed manner and, if they are to be accounted for in writing, in the prescribed form with the prescribed information; and
(b) all duties thereon have been paid.
Marginal note:Release prior to accounting
(2) In prescribed circumstances and under prescribed conditions, goods may be released prior to the accounting required under subsection (1) if
(a) the importer or owner of the goods makes an interim accounting in the prescribed manner and in the prescribed form with the prescribed information or in the form and with the information that is satisfactory to the Minister; or
(b) the goods have been authorized by an officer or by any prescribed means for delivery to, and have been received at, the place of business of the importer, owner or consignee of the goods.
Marginal note:Accounting after release
(3) If goods are released under subsection (2), they shall be accounted for within the prescribed time and in the manner described in paragraph (1)(a) by, in the case of goods to which paragraph (2)(a) applies, the person who made the interim accounting under that paragraph in respect of the goods and, in the case of goods to which paragraph (2)(b) applies, by the importer or owner of the goods.
Marginal note:Release of goods
(4) In such circumstances, and under such conditions, as may be prescribed, goods imported by courier or as mail may be released prior to the accounting required under subsection (1) and prior to the payment of duties thereon.
Marginal note:Accounting and payment of duties
(5) Where goods are released under subsection (4),
(a) the person who is authorized under paragraph (6)(a) or subsection (7) to account for the goods shall, within the prescribed time, account for the goods in the manner described in paragraph (1)(a) and that person or the importer or owner of the goods shall, within the prescribed time, pay duties on the goods, or
(b) where there is no person authorized under paragraph (6)(a) or subsection (7) to account for the goods, the importer or owner of the goods shall, within the prescribed time, account for the goods in the manner described in paragraph (1)(a) and shall, within the prescribed time, pay duties on the goods.
Marginal note:Deemed accounting
(5.1) Except in prescribed circumstances, where the importer or owner of mail that has been released as mail under subsection (4) takes delivery of the mail, the mail shall be deemed to have been accounted for under subsection (5) at the time of its release.
Marginal note:Regulations
(6) The Governor in Council may make regulations
(a) specifying persons or classes of persons who are authorized to account for goods under this section in lieu of the importer or owner thereof and prescribing the circumstances in which and the conditions under which such persons or classes of persons are so authorized; and
(b) prescribing the circumstances in which goods may be released without any requirement of accounting.
Marginal note:Authorization to account
(7) The Minister or an officer designated by the President for the purposes of this subsection may authorize any person not resident in Canada to account for goods under this section, in such circumstances and under such conditions as may be prescribed, in lieu of the importer or owner of those goods.
- R.S., 1985, c. 1 (2nd Supp.), s. 32
- 1992, c. 28, s. 5
- 1995, c. 41, s. 8
- 2001, c. 25, s. 21
- 2005, c. 38, s. 63
- 2022, c. 10, s. 310
Marginal note:Statistics
32.1 (1) Subject to this section, every person who accounts for goods under subsection 32(1), (3) or (5) shall, at the time of accounting, furnish an officer at a customs office with the statistical code for the goods determined by reference to the Coding System established pursuant to section 22.1 of the Statistics Act.
Marginal note:Prescribed form
(2) The statistical code referred to in subsection (1) shall be furnished in the prescribed form and manner of filing with the prescribed information.
Marginal note:Regulations
(3) The Governor in Council may make regulations exempting persons or goods, or classes thereof, from the requirements of subsection (1) subject to such conditions, if any, as are specified in the regulations.
- 1988, c. 65, s. 68
- 2022, c. 10, s. 311
Marginal note:Correction to declaration of origin
32.2 (1) An importer or owner of goods for which preferential tariff treatment under a free trade agreement has been claimed or any person authorized to account for those goods under paragraph 32(6)(a) or subsection 32(7) shall, within ninety days after the importer, owner or person has reason to believe that a declaration of origin for those goods made under this Act is incorrect,
(a) make a correction to the declaration of origin in the prescribed manner and in the prescribed form with the prescribed information; and
(b) pay any amount owing as duties as a result of the correction to the declaration of origin and any interest owing or that may become owing on that amount.
(1.1) [Repealed, 1997, c. 14, s. 36]
Marginal note:Corrections to other declarations
(2) Subject to regulations made under subsection (7), an importer or owner of goods or a person who is within a prescribed class of persons in relation to goods or is authorized under paragraph 32(6)(a) or subsection 32(7) to account for goods shall, within ninety days after the importer, owner or person has reason to believe that the declaration of origin (other than a declaration of origin referred to in subsection (1)), declaration of tariff classification or declaration of value for duty made under this Act for any of those goods is incorrect,
(a) make a correction to the declaration in the prescribed form and manner, with the prescribed information; and
(b) pay any amount owing as duties as a result of the correction to the declaration and any interest owing or that may become owing on that amount.
Marginal note:Correction treated as re-determination
(3) A correction made under this section is to be treated for the purposes of this Act as if it were a re-determination under paragraph 59(1)(a).
Marginal note:Four-year limit on correction obligation
(4) The obligation under this section to make a correction in respect of imported goods ends four years after the goods are accounted for under subsection 32(1), (3) or (5).
Marginal note:Correction not to result in refund
(5) This section does not apply to require or allow a correction that would result in a claim for a refund of duties.
Marginal note:Diversions
(6) The obligation under this section to make a correction to a declaration of tariff classification includes an obligation to correct a declaration of tariff classification that is rendered incorrect by a failure, after the goods are accounted for under subsection 32(1), (3) or (5) or, in the case of prescribed goods, after the goods are released without accounting, to comply with a condition imposed under a tariff item in the List of Tariff Provisions set out in the schedule to the Customs Tariff or under any regulations made under that Act in respect of a tariff item in that List.
Marginal note:Regulations
(7) The Governor in Council may make regulations prescribing the circumstances in which certain goods are exempt from the operation of subsection (6) and the classes of goods in respect of which, the length of time for which and the conditions under which the exemptions apply.
Marginal note:Duties
(8) If a declaration of tariff classification is rendered incorrect by a failure referred to in subsection (6), for the purposes of paragraph (2)(b), duties do not include duties or taxes levied under the Excise Act, 2001, the Excise Tax Act or the Special Import Measures Act.
- 1993, c. 44, s. 82
- 1996, c. 33, s. 29
- 1997, c. 14, s. 36, c. 36, s. 152
- 2001, c. 25, s. 22
- 2002, c. 22, s. 333
- 2022, c. 10, s. 312
- Date modified: